Table of Contents
The Office of Professional Responsibility is responsible for administering and enforcing the regulations governing practice before the IRS. These regulations are published as Treasury Department Circular No. 230. The Office's responsibility includes making determinations on applications for enrollment to practice before the IRS and conducting disciplinary proceedings relating to those eligible to practice.
Practice before the IRS covers all matters relating to any of the following.
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Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS.
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Representing a taxpayer at conferences, hearings, or meetings with the IRS.
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Preparing and filing documents with the IRS for a taxpayer.
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Corresponding and communicating
Just preparing a tax return, furnishing information at the request of the IRS, or appearing as a witness for the taxpayer is not practice before the IRS. These acts can be performed by anyone.
Any of the following individuals can practice before the IRS. However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's power of attorney and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Form 2848 can be used for this purpose.
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Represent a taxpayer before other offices of the IRS, such as Collection or Appeals. This includes the Automated Collection System (ACS) unit.
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Execute closing agreements.
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Extend the statutory period for tax assessments or collection of tax.
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Execute waivers.
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Execute claims for refund.
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Receive refund checks.
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An individual. An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority.
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A family member. An individual can represent members of his or her immediate family. Immediate family means a spouse, child, parent, brother, or sister of the individual.
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An officer. A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS.
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A partner. A general partner can represent the partnership before the IRS.
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An employee. A regular full-time employee can represent his or her employer. An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority.
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A fiduciary. A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. See Fiduciary under When Is a Power of Attorney Not Required, later.
Any individual may represent an individual or entity before personnel of the IRS when such representation occurs outside the United States. See section 10.7(c)(1)(vii) of Circular 230.
The Office of Professional Responsibility can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. The prospective representative must request this authorization in writing from the Office of Professional Responsibility. However, it is granted only when extremely compelling circumstances exist. If granted, the Office of Professional Responsibility will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted.
The authorization letter from the Office of Professional Responsibility should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number (an identifying number that the IRS assigns representatives). The issuance of a CAF number does not indicate that a person is either recognized or authorized to practice before the IRS. It merely confirms that a centralized file for authorizations has been established for the representative under that number.
In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. If an individual loses eligibility to practice, his or her power of attorney will not be recognized by the IRS.
Generally, individuals lose their eligibility to practice before the IRS in the following ways:
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Not meeting the requirements for renewal of enrollment (such as continuing professional education).
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Requesting to be placed in an inactive retirement status.
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Being suspended or disbarred by state authorities to practice as an attorney or certified public accountant.
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Fails to respond timely to the notice of noncompliance with the renewal requirements,
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Fails to file timely the application for renewal of enrollment, or
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Does not satisfy the requirements of eligibility for renewal of enrollment.
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The practitioner's conduct is not likely to be in violation of the regulations, and
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Granting the reinstatement would not be contrary to the public interest.
The Office of Professional Responsibility can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. In either case, certain application forms, discussed next, must be filed.
Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. See Disreputable Conduct, later.
An attorney, CPA, enrolled agent, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. In addition, a practitioner cannot engage in disreputable conduct (discussed later). Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers.
Practitioners must promptly submit records or information requested by officers or employees of the IRS. When the Office of Professional Responsibility requests information concerning possible violations of the regulations by other parties, the practitioner must provide the information and be prepared to testify in disbarment or suspension proceedings. A practitioner can be exempted from these rules if he or she believes in good faith and on reasonable grounds that the information requested is privileged or that the request is of doubtful legality.
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Noncriminal tax matters before the IRS, or
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Noncriminal tax proceedings brought in federal court by or against the United States.
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Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters.
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Determining the correctness of oral or written representations made by him or her to the Department of the Treasury.
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Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS.
Practitioners are restricted from engaging in certain practices. The following paragraphs discuss some of these restricted practices.
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Accept assistance from any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS.
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Accept assistance from any former government employee where provisions of Treasury Department Circular No. 230 or any federal law would be violated.
Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for disreputable conduct. The following list contains examples of conduct that is considered disreputable.
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Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust.
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Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity.
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Soliciting employment by prohibited means as discussed in section 10.30 of Treasury Department Circular No. 230.
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Willfully failing to file a tax return, evading or attempting to evade any federal tax or payment, or participating in such actions.
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Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States.
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Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements.
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Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any body or board of any federal agency.
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Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility.
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Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS.
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Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws.
The Office of Professional Responsibility may censure or institute proceedings to suspend or disbar any attorney, CPA, or enrolled agent who the Office of Professional Responsibility has reason to believe violated the rules of practice. Except in certain unusual circumstances, the Director will not institute a proceeding for censure, suspension, or disbarment against a practitioner until the facts (or conduct) which may warrant such action have been given in writing to that practitioner and the practitioner has been given the opportunity to demonstrate or achieve compliance with the rules.
Attorney-in-fact |
CAF number |
Centralized Authorization File (CAF) System |
Commissioner |
Durable power of attorney |
Enrolled agent |
Fiduciary |
General power of attorney |
Government officer or employee |
Limited power of attorney |
Practitioner |
Recognized representative |
You may either represent yourself, or you may grant an individual power of attorney (legal authority) to represent you before the IRS. Your representative must be a person eligible to practice before the IRS. See Who Can Practice Before the IRS, earlier.
A power of attorney is your written authorization for an individual to act on your behalf in tax matters. If the authorization
is not limited, the
individual can generally perform all acts that you can perform. The authority granted to an unenrolled preparer cannot exceed
that allowed under the
special rules of limited practice described in
Publication 470.
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Represent you before any office of the IRS.
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Record the interview.
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Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund.
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Sign a consent to extend the statutory time period for assessment or collection of a tax.
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Sign a closing agreement.
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Receive, but not endorse or cash, a refund check drawn on the U.S. Treasury. You must specifically initial Form 2848 (see Form Required, later) showing the name of the individual designated to receive the refund check.
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The signature is permitted under the Internal Revenue Code and the related regulations (see section 1.6012-1(a)(5) of the Income Tax Regulations).
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You specifically authorize this in your power of attorney.
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Disease or injury.
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Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return.
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Other good cause if specific permission is requested of and granted by the IRS.
Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney.
A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf.
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Represent you at a conference with the IRS.
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Prepare and file a written response to the IRS.
Use Form 2848 to appoint a representative to act on your behalf before the IRS. You can file this form only if you want to name a person(s) to represent you and that person is a person recognized to practice before the IRS. Persons recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Your representative must complete that part of the form.
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Your name and mailing address.
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Your social security number and/or employer identification number.
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Your employee plan number, if applicable.
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The name and mailing address of your representative.
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The types of tax involved.
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The federal tax form number.
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The specific year(s) or period(s) involved.
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For estate tax matters, the decedent's date of death.
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A clear expression of your intention concerning the scope of authority granted to your representative.
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Your signature and date.
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I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority,
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I am aware of the regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10) concerning the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others,
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I am authorized to represent the taxpayer(s) identified in the power of attorney; and
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I am authorized to practice before the Internal Revenue Service as an individual described in 26 CFR 601.502(b).
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The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts).
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The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction.
Example.
John Elm, a taxpayer, signs a durable power of attorney that names his neighbor, Ed Larch, as his attorney-in-fact. The power of attorney grants Ed the authority to perform any and all acts on John's behalf. However, it does not list specific tax-related information such as types of tax or tax form numbers.
Shortly after John signs the power of attorney, he is declared incompetent. Later, a federal tax matter arises concerning a prior year return filed by John. Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information.
If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Otherwise, he must name another individual who can practice before the IRS.
The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. However, the following will also assist you in preparing the form.
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Requests for a private letter ruling or technical advice.
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Applications for an employer identification number (EIN).
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Claims filed on Form 843, Claim for Refund and Request for Abatement.
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Corporate dissolutions.
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Requests for change of accounting method.
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Requests for change of accounting period.
Generally, mail or fax Form 2848 directly to the IRS. To determine where you should file Form 2848, see the Where To File Chart, below.
If Form 2848 is for a specific use, mail or fax it to the office handling that matter. For more information on specific use, see the Instructions for Form 2848, line 4.
IF you live in . . . | THEN use this address . . . | Fax Number* |
Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia | Internal Revenue Service
Memphis Accounts Management Center 5333 Getwell Road Stop 8423 Memphis, TN 38118 |
901-546-4115 |
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming | Internal Revenue Service
Ogden Accounts Management Center 1973 N. Rulon White Blvd. Mail Stop 6737 Ogden, UT 84404 |
801-620-4249 |
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563. | Internal Revenue Service
Philadelphia Accounts Management Center 11601 Roosevelt Blvd. DPSW 312 Philadelphia, PA 19255 |
215-516-1017 |
* These numbers may change without notice. | ||
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amaile, St. Thomas, V.I. 00802. |
IF you live in . . . | THEN use this address . . . | Fax Number* |
Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia | Internal Revenue Service
Memphis Accounts Management Center 5333 Getwell Road Stop 8423 Memphis, TN 38118 |
901-546-4115 |
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming | Internal Revenue Service
Ogden Accounts Management Center 1973 N. Rulon White Blvd. Mail Stop 6737 Ogden, UT 84404 |
801-620-4249 |
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563. | Internal Revenue Service
Philadelphia Accounts Management Center 11601 Roosevelt Blvd. DPSW 312 Philadelphia, PA 19255 |
215-516-1017 |
* These numbers may change without notice. | ||
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amaile, St. Thomas, V.I. 00802. |
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A written notice of substitution or delegation signed by the recognized representative.
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A written declaration of representative made by the new representative.
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A copy of the power of attorney that specifically authorizes the substitution or delegation.
A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney.
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A copy of the unrevoked prior power of attorney, or
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A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney.
Note.
The filing of Form 2848 will not revoke any
Form 8821 that is in effect.
Note.
The revocation instructions are the same for taxpayers and representatives.
If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, send a copy of the previously executed power of attorney to the IRS, using the Where To File Chart above. The copy of the power of attorney must have a current signature of the taxpayer if the taxpayer is revoking, or the representative if the representative is withdrawing, under the original signature on line 9. Write “REVOKE” across the top of Form 2848. If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked, list the tax matters, and must be signed and dated by the taxpayer or representative. If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer.
To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions.
A power of attorney is not required in some situations when dealing with the IRS. The following situations do not require a power of attorney. (Each situation will be discussed in more detail following the list.)
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Providing information to the IRS.
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Authorizing the disclosure of tax return information through Form 8821.
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Allowing the IRS to discuss return information with a third party designee.
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Allowing a tax matters partner or person (TMP) to perform acts for the partnership.
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Allowing the IRS to discuss return information with a fiduciary.
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Representing a taxpayer through a nonwritten consent.
Form 2848.
Example.
John Oak wants his associate, Jane Birch, to be informed about his personal tax accounts. To have this information disclosed to Jane, John fills out Form 8821. This is only a disclosure form, so it will not give Jane any power to represent John before the IRS. (The filled-in form is illustrated on the following page.)
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Determine whether a recognized representative or appointee is authorized to discuss specific confidential tax information.
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Determine the extent to which a recognized representative or appointee has been authorized to represent you.
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Send copies of notices and other IRS communications to the person (individual or other entity) designated on the form.
Note.
The filing of Form 8821 will not revoke any
Form 2848 that is in effect.
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Exchange information concerning your return with the IRS,
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Call the IRS for information about the processing of your return or the status of your refund or payments,
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Request and receive written tax return information relating to your tax return, including copies of notices, correspondence, and account transcripts, and
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Respond to certain IRS notices about math errors, offsets, and return preparation.
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Bind non-notice partners to a settlement agreement under section 6224 of the Internal Revenue Code and, under certain circumstances, binding all partners to a settlement agreement under Tax Court Rule 248.
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File a request for administrative adjustments on behalf of the partnership under section 6227 of the Internal Revenue Code.
Note.
If you, as a fiduciary, wish to authorize an individual to represent or perform certain acts on your behalf, you must file a power of attorney authorizing that individual to act on your behalf.
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The date, nature, and extent of information or assistance requested.
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The return or return information to be disclosed.
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The identity of the taxpayer and the designee.
Note.
Like Form 8821, a nonwritten consent cannot be used to designate an individual to represent you. If you want to name a representative, you must use Form 2848.
The following example illustrates how to complete Form 2848. The completed form is shown on the next pages.
Example.
Stan and Mary Doe have been notified that their joint tax return (Form 1040) for 2002 is being examined. They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning the return. Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Stan and Mary do not want Jim to sign any agreements, pay additional taxes, or receive any refund checks. They want copies of all notices and written communications sent to Jim. This is the first time Stan and Mary have given power of attorney to anyone. They should complete one Form 2848 as follows.
A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS.
How the power of attorney is processed and handled depends on whether it is a complete or incomplete document.
After a valid power of attorney is filed, the IRS will recognize your representative. However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly.
If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action.
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
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Call the Taxpayer Advocate at 1-877-777-4778.
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Call, write, or fax the Taxpayer Advocate office in your area.
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Call 1-800-829-4059 if you are a TTY/TDD user.
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Visit the website at www.irs.gov/advocate.
Internet. You can access the IRS website 24 hours a day, 7 days a week at www.irs.gov to:
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Download forms, instructions, and publications.
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Order IRS products online.
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See answers to frequently asked tax questions.
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Search publications online by topic or keyword.
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Send us comments or request help by email.
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Sign up to receive local and national tax news by email.
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Get information on starting and operating a small business.
Fax. You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703-368-9694 from your fax machine. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you. For help with transmission problems, call 703-487-4608. Long-distance charges may apply.
Phone. Many services are available by phone.
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Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current and prior year forms, instructions, and publications.
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Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
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TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
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TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers,
we evaluate the quality of our telephone services in several ways.
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A second IRS representative sometimes monitors live telephone calls. That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number.
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We sometimes record telephone calls to evaluate IRS assistors objectively. We hold these recordings no longer than one week and use them only to measure the quality of assistance.
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We value our customers' opinions. Throughout this year, we will be surveying our customers for their opinions on our service.
Walk-in. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Find the address that applies to your part of the country.
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Western part of U.S.:
Western Area Distribution Center
Rancho Cordova, CA 95743-0001 -
Central part of U.S.:
Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903 -
Eastern part of U.S. and foreign addresses:
Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261-5074
CD-ROM. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:
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Current tax forms, instructions, and publications.
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Prior-year tax forms and instructions.
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Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
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Internal Revenue Bulletins.
The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1-877-233-6767 or on the Internet at www.irs.gov. The first release is available in mid-December and the final release is available in late January.
IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. It is available in mid-February. You can get a free copy by calling 1-800-829-3676 or on the Internet at www.irs.gov.
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