Power of Attorney and Declaration of Representative

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Instructions for Form 2848
(Rev. May 2014)

Department of the Treasury
Internal Revenue Service

Power of Attorney and Declaration of Representative
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
Future Developments

For the latest information about developments related to Form 2848
and its instructions, go to www.irs.gov/form2848.

What's New
Representative designations. Unenrolled return preparers must
provide a valid PTIN to represent a taxpayer before the IRS.
Registered tax return preparer. Designation (i) for registered tax
return preparers has been removed.
Representative signatures. Form 2848, Part II, Declaration of
Representative, now provides space for the signatures of up to five
representatives. Taxpayers appointing more than three
representatives still need to attach additional Form(s) 2848 to
provide each representative's information on line 2.

Purpose of Form

Use Form 8821, Tax Information Authorization, if you want to
authorize an individual or organization to request and inspect your
confidential tax return information, but do not want to authorize an
individual to represent you before the IRS. Use Form 4506T,
Request for Transcript of Tax Return, if you want to authorize an
individual or organization to request and inspect transcripts of your
confidential return information, but do not want to authorize an
individual to represent you before the IRS. Third parties often use
this form to verify your tax compliance.
Use Form 56, Notice Concerning Fiduciary Relationship, to notify
the IRS of the existence of a fiduciary relationship. A fiduciary
(trustee, executor, administrator, receiver, or guardian) stands in the
position of a taxpayer and acts as the taxpayer, not as a
representative. A fiduciary may authorize an individual to represent
or perform certain acts on behalf of the person or entity by filing a
power of attorney that names the eligible individual(s) as
representative(s) for the person or entity. Because the fiduciary
stands in the position of the person or entity, the fiduciary must sign
the power of attorney on behalf of the person or entity.

!

Authorizing someone to represent you does not relieve you
of your tax obligations.

CAUTION

Use Form 2848 to authorize an individual to represent you before
the IRS. See Substitute Form 2848, later, for information about using
a power of attorney other than a Form 2848 to authorize an
individual to represent you before the IRS. The individual you
authorize must be eligible to practice before the IRS. Form 2848,
Part II, Declaration of Representative, lists eligible designations in
items (a)-(r). You may authorize a student who works in a qualified
Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program
(STCP) to represent you under a special order issued by the
Taxpayer Advocate Service. See Students in LITCs and the STCP in
Part II. Declaration of Representative, later. Your authorization of an
eligible representative will also allow that individual to request and
inspect your confidential tax information.

Where To File

If you check the box on line 4, mail or fax Form 2848 to the IRS
office handling the specific matter.
Otherwise, mail or fax Form 2848 directly to the IRS address
according to the Where To File Chart below.

Authority Granted

Except as specified below or in other IRS guidance, this power of
attorney authorizes the listed representative(s) to request and
inspect confidential tax information and to perform all acts (that is,
sign agreements, consents, waivers or other documents) that you
can perform with respect to matters described in the power of
attorney. Representatives are not authorized to endorse or

Where To File Chart
IF you live in...

THEN use this address...

Fax number*

Internal Revenue Service
P.O. Box 268, Stop 8423
Memphis, TN 38101-0268

855-214-7519

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
1973 N. Rulon White Blvd. MS 6737
Ogden, UT 84404

855-214-7522

All APO and FPO addresses, American Samoa,
nonpermanent residents of Guam or the U.S. 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
International CAF Team
2970 Market Street
MS:3-E08.123.
Philadelphia, PA 19104

855-772-3156

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

* These numbers may change without notice. For updates, go to www.irs.gov/form2848 and search under “Recent Developments.”
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the
U.S. Virgin Islands should use V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, V.I. 00802.
May 12, 2014

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the name, TIN, and address (if known) of the taxpayer. The
representative must sign and date this statement.

otherwise negotiate any check (including directing or accepting
payment by any means, electronic or otherwise, into an account
owned or controlled by the representative or any firm or other entity
with whom the representative is associated) issued by the
government in respect of a federal tax liability. Additionally, unless
specifically provided in the power of attorney, this authorization does
not include the power to substitute another representative or add
another representative, the power to sign certain returns or the
power to execute a request for disclosure of tax returns or return
information to a third party. See Line 5a. Additional Acts Authorized,
later, for more information regarding specific authorities.

Substitute Form 2848

Note. The power to sign tax returns may only be granted in limited
situations. See Line 5a. Additional Acts Authorized, later, for more
information.

The IRS will accept a power of attorney other than Form 2848
provided the document satisfies the requirements for a power of
attorney. See Pub. 216, Conference and Practice Requirements,
section 601.503(a). These alternative powers of attorney cannot,
however, be recorded on the CAF unless you attach a completed
Form 2848. See Line 4. Specific Uses Not Recorded on CAF, later,
for more information. You are not required to sign Form 2848 when
you attach it to an alternative power of attorney that you have
signed, but your representative must sign the form in Part II,
Declaration of Representative. See Pub. 216, Conference and
Practice Requirements, section 601.503(b)(2).

Special rules for unenrolled return preparers

Representative Address Change

Unenrolled return preparers may only represent taxpayers before
revenue agents, customer service representatives, or similar officers
and employees of the Internal Revenue Service (including the
Taxpayer Advocate Service) during an examination of the taxable
period covered by the tax return they prepared and signed.
Unenrolled return preparers cannot represent taxpayers, regardless
of the circumstances requiring representation, before appeals
officers, revenue officers, attorneys from the Office of Chief Counsel,
or similar officers or employees of the Internal Revenue Service or
the Department of Treasury. Unenrolled return preparers cannot
execute closing agreements, extend the statutory period for tax
assessments or collection of tax, execute waivers, execute claims
for refund, or sign any document on behalf of a taxpayer.

If the representative's address has changed, the IRS does not
require a new Form 2848. The representative can send a written
notification that includes the new information and the
representative's signature to the location where you filed the Form
2848.

Additional Information

For additional information concerning practice before the IRS, see:
Treasury Department Circular No. 230, Regulations Governing
the Practice before the Internal Revenue Service (Circular 230), and
Pub. 216, Conference and Practice Requirements.
For general information about taxpayer rights, see Pub. 1, Your
Rights as a Taxpayer.

An unenrolled return preparer is an individual other than an
attorney, CPA, enrolled agent, enrolled retirement plan agent, or
enrolled actuary who prepares and signs a taxpayer's return as the
preparer, or who prepares a return but is not required (by the
instructions to the return or regulations) to sign the return.

Specific Instructions
Part I. Power of Attorney

If an unenrolled return preparer does not meet the requirements
for limited representation, you may authorize the unenrolled return
preparer to inspect and/or request your tax information, by filing
Form 8821. Completing Form 8821 will not authorize the unenrolled
return preparer to represent you. See Form 8821.

Line 1. Taxpayer Information

Enter the information requested about you. Do not enter information
about any other person, including your spouse, except as stated in
the specific instructions below.

Revocation of Power of Attorney/
Withdrawal of Representative

Individuals. Enter your name, social security number (SSN),
individual taxpayer identification number (ITIN), and/or employer
identification number (EIN), if applicable, and your street address or
post office box. Do not enter your representative's address or post
office box. If you file a tax return that includes a sole proprietorship
business (Form 1040 (Schedule C)) and you are authorizing the
listed representative(s) to represent you for your individual and
business tax matters, including employment tax liabilities, enter both
your SSN (or ITIN) and your business EIN as your taxpayer
identification numbers. If you, your spouse, or former spouse are
submitting powers of attorney to the CAF in connection with a joint
return that you filed, you must submit separate Forms 2848 even if
you are authorizing the same representative(s) to represent you.

Revocation by taxpayer. If you want to revoke a previously
executed power of attorney and do not want to name a new
representative, you must write “REVOKE” across the top of the first
page with a current signature and date below this annotation. Then,
you must mail or fax a copy of the power of attorney with the
revocation annotation to the IRS, using the Where To File Chart,
earlier, or if the power of attorney is for a specific matter, to the IRS
office handling the matter.
If you do not have a copy of the power of attorney you want to
revoke, you must send the IRS a statement of revocation that
indicates the authority of the power of attorney is revoked, lists the
matters and years/periods, and lists the name and address of each
recognized representative whose authority is revoked. You must
sign and date this statement. If you are completely revoking
authority, write "remove all years/periods" instead of listing the
specific matters and years/periods.

Corporations, partnerships, or associations. Enter the name,
EIN, and business address. If you are preparing this form for
corporations filing a consolidated tax return (Form 1120) and the
representation concerns matters related to the consolidated return,
do not attach a list of subsidiaries to this form. Only the parent
corporation information is required on line 1. Also, for line 3 list only
Form 1120 in the Tax Form Number column. A subsidiary must file
its own Form 2848 for returns that must be filed separately from the
consolidated return, such as Form 720, Quarterly Federal Excise
Tax Return, Form 940, Employer's Annual Federal Unemployment
(FUTA) Tax Return, and Form 941, Employer's QUARTERLY
Federal Tax Return.

Withdrawal by representative. If your representative wants to
withdraw from representation, he or she must write “WITHDRAW”
across the top of the first page of the power of attorney with a current
signature and date below the annotation. Then, he or she must
provide a copy of the power of attorney with the withdrawal
annotation to the IRS in the same manner described in Revocation
by taxpayer above.
If your representative does not have a copy of the power of
attorney he or she wants to withdraw, he or she must send the IRS a
statement of withdrawal that indicates the authority of the power of
attorney is withdrawn, lists the matters and years/periods, and lists

Exempt organizations. Enter the name, address, and EIN of the
exempt organization.
Trusts. Enter the name, title, and address of the trustee, and the
name and EIN of the trust.
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line 2, then the student on the next line. Also see Part II. Declaration
of Representative, later.

Deceased Individuals. For Form 1040, enter the name and SSN
(or ITIN) of the decedent as well as the name, title, and address of
the decedent's executor or personal representative.

Line 3. Acts Authorized

Estates. Enter the name of the decedent as well as the name, title,
and address of the decedent's executor or personal representative.
For Forms 706, enter the decedent's SSN (or ITIN) for the taxpayer
identification number. For all other IRS forms, enter the estate's EIN
for the taxpayer identification number, or, if the estate does not have
an EIN, enter the decedent's SSN (or ITIN).

Enter the description of the matter, and where applicable, the tax
form number, and the year(s) or period(s) in order for the power of
attorney to be valid. For example, you may list “Income, 1040” for
calendar year “2010” and “Excise, 720” for “2010” (this entry covers
all quarters in 2010). You may list consecutive multiple years or a
series of inclusive periods, including quarterly periods, by using
“thru” or a hyphen. For example, “2008 thru 2010” or “2nd 2009 - 3rd
2010.” For fiscal years, enter the ending year and month, using the
YYYYMM format. Do not use a general reference such as “All
years,” “All periods,” or “All taxes.” The IRS will return any power of
attorney with a general reference. Representation only applies for
the years or periods listed on line 3. List on line 3 only tax forms
directly related to the taxpayer listed on line 1.

Gifts. Enter the name, address, and SSN (or ITIN) of the donor.
Employee plans. Enter the name, address, and EIN or SSN of the
plan sponsor. Also, enter the three-digit plan number. If the plan's
trust is under examination, see Trusts, earlier. If both the plan and
trust are authorizing the same representative, separate Forms 2848
are required.

Line 2. Representative(s)

You may list the current year/period and any tax years or periods
that have already ended as of the date you sign the power of
attorney. Future tax periods listed may not exceed 3 years from
December 31 of the year that the IRS receives the power of
attorney. You must enter the description of the matter, the tax form
number, and the future year(s) or period(s). If the matter relates to
estate tax, enter the date of the decedent's death instead of the year
or period. If the matter relates to an employee plan, include the plan
number in the description of the matter.

Enter the full name of your representative(s). You may only name
individuals who are eligible to practice before the IRS as
representatives. Use the identical full name on all submissions and
correspondence. If you want to name more than three
representatives, write “See attached for additional representatives,”
in the space to the right of line 2 and attach an additional Form(s)
2848. The first five representatives must sign the first Form 2848 in
the space provided in Part II, Declaration of Representative.

If the matter is not a tax matter, or if the tax form number, or years
or periods do not apply to the matter (for example, representation for
a penalty or filing a ruling request or a determination letter, or
Application for Award for Original Information under section 7623,
Closing Agreement on Final Determination Covering Specific
Classification Settlement Program (CSP), Form 8952, Application
for Voluntary Classification Settlement Program (VCSP), or FOIA)
specifically describe the matter to which the power of attorney
pertains (including, if applicable, the name of the employee benefit
plan) and enter “Not Applicable” in the appropriate column(s).

Enter the nine-digit CAF number for each representative. If the
IRS has not assigned a CAF number to the representative, enter
“None,” and the IRS will issue one directly to the representative. The
CAF number is a unique nine-digit identification number (not the
SSN, EIN, PTIN, or enrollment card number) that the IRS assigns to
representatives. The CAF number is not an indication of authority to
practice. The representative should use the assigned CAF number
on all future powers of attorney. The IRS will not assign CAF
numbers for employee plan status determinations or exempt
organization application requests.

Civil penalty representation (including the trust fund recovery
penalty). Unless you specifically provide otherwise on line 5b, your
authorization of tax matters on line 3 includes representation for
penalties and interest related to a specific tax return. However, if the
penalty is not related to a return, you must enter “Civil Penalty” or
describe the specific penalty for which you are authorizing
representation in the “Description of Matter” column on line 3.
Example 1. Joann prepares Form 2848 authorizing Margaret to
represent her before the IRS in connection with the examination of
her 2011 and 2012 Forms 1040. Margaret is authorized to represent
Joann with respect to the accuracy-related penalty that the revenue
agent is proposing for the 2011 tax year.
Example 2. Diana authorizes John to represent her in connection
with her Forms 941 and W-2 for 2012. John is authorized to
represent her in connection with the penalty for failure to file Forms
W-2 that the revenue agent is proposing for 2012.
Example 3. Diana only authorizes John to represent her in
connection with her Form 1040 for 2012. John is not authorized to
represent Diana when the revenue agent proposes a trust fund
recovery penalty against her in connection with the employment
taxes owed by her Schedule C business.
How to complete line 3. If you are authorizing this
representative to represent you only with respect to penalties and
interest due on the penalties, enter “Civil Penalty” in the “Description
of Matter” column and the year(s) or period(s) to which the penalty
applies in the “Year(s) or Period(s)” column. Enter “Not Applicable”
in the “Tax Form Number” column. You do not have to enter the
specific penalty.
Note. If the taxpayer is subject to penalties related to an
individual retirement account (IRA) (for example, a penalty for
excess contributions), enter “IRA Civil Penalty” on line 3.

Enter the PTIN, if applicable, for each representative. If the IRS
has not assigned a PTIN, but the representative has applied for one,
write “applied for” on the line. A PTIN is required for representatives
that are unenrolled return preparers.
Check the appropriate box to indicate if the representative's
address, telephone number, or fax number is new since the IRS
issued the CAF number.
Check the box under “Name and address” for up to two
representatives to indicate that you want original and other written
correspondence to be sent to you and a copy to the indicated
representative(s). The IRS only sends notices and communications
to two representatives. You must check the box next to a
representative's name and address if you want to authorize this
representative to receive copies of all notices and communications
sent to you by the IRS. If you do not want any notices sent to your
representative(s) then do not check the box. By checking this box
you are not changing your last known address with the IRS. To
change your last known address, use Form 8822 for your home
address and Form 8822-B to change your business address. Both
forms are available at www.irs.gov. Also, by checking this box, you
are replacing any prior designation of a different representative to
receive copies of written correspondence related to the matters
designated on line 3.
Note. Representatives will not receive forms, publications, and
other related materials with the correspondence.
The postemployment restrictions contained in 18 U.S.C. 207 and
in Circular 230, section 10.25 apply to a representative who is a
former employee of the federal government. The statute provides
criminal penalties for violations of the restrictions, and the Office of
Professional Responsibility has authority to take disciplinary action
against the practitioner.

Line 4. Specific Use Not Recorded on CAF

Generally, the IRS records powers of attorney on the CAF system.
The CAF system is a computer file system containing information

Students in LITCs and the STCP. You must list the lead attorney
or CPA as a representative. List the lead attorney or CPA first on

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Authorizing an agent. To authorize an agent you must do all
four of the following:
1. Complete lines 1-3.
2. Check the box on line 4.
3. Check the box on line 5a titled “Signing a return” and write
the following statement on the lines provided:
“This power of attorney is being filed pursuant to Treasury
Regulations section 1.6012-1(a)(5), which requires a power of
attorney to be attached to a return if a return is signed by an agent
by reason of [enter the specific reason listed under (a), (b), or (c)
under Authority to sign your return, above]. No other acts on behalf
of the taxpayer are authorized.”
4. Sign and date the form. If your agent e-files your return, he or
she should attach Form 2848 to Form 8453, U.S. Individual Income
Tax Transmittal for an IRS e-file Return, and mail it to the address
listed in the instructions for Form 8453. If your agent files a paper
return, he or she should attach Form 2848 to your return. See Line 7.
Signature of Taxpayer(s), later, for more information on signatures.
The agent does not complete Part II of Form 2848.

regarding the authority of individuals appointed under powers of
attorney. The system gives IRS personnel quicker access to
authorization information without requesting the original document
from the taxpayer or representative. However, a specific-use power
of attorney is a one-time or specific-issue grant of authority to a
representative or is a power of attorney that does not relate to a
specific tax period (except for civil penalties) that the IRS does not
record on the CAF. Examples of specific uses not recorded include
but are not limited to the following:
Requests for a private letter ruling or technical advice,
Applications for an EIN,
Claims filed on Form 843, Claim for Refund and Request for
Abatement,
Corporate dissolutions,
Circular 230 Disciplinary Investigations and Proceedings,
Requests to change accounting methods or periods,
Applications for recognition of exemption under sections 501(c)
(3), 501(a), or 521 (Forms 1023, 1024, or 1028),
Request for a determination of the qualified status of an employee
benefit plan (Forms 5300, 5307, 5316, or 5310),
Application for Award for Original Information under section 7623,
Voluntary submissions under the Employee Plans Compliance
Resolution System (EPCRS), and
Freedom of Information Act (FOIA) requests.

Other. List any other acts you want your representative to be able
to perform on your behalf.
Tax matters partner. The tax matters partner (TMP) (as defined in
section 6231(a)(7)) is authorized to perform various acts on behalf of
the partnership. The following are examples of acts the TMP cannot
delegate to the representative:
Binding nonnotice partners to a settlement agreement under
section 6224 and, under certain circumstances, binding all partners
to a settlement agreement under Tax Court Rule 248, and
Filing a request for administrative adjustment on behalf of the
partnership under section 6227.

Check the box on line 4 if the power of attorney is for a use that
the IRS will not record on the CAF. If you check the box on line 4, the
representative should mail or fax the power of attorney to the IRS
office handling the matter. Otherwise, the representative should
bring a copy of the power of attorney to each meeting with the IRS.
A specific-use power of attorney will not revoke any prior powers
of attorney recorded on the CAF or provided to the IRS in
connection with an unrelated specific matter.

Line 5b. Specific Acts Not Authorized

Line 5a. Additional Acts Authorized

List the act or acts you do not want your representative to perform
on your behalf.

Use line 5a to modify the acts that your named representative(s) can
perform. Check the box for the additional acts authorized and
provide details in the space provided (if applicable).

Line 6. Retention/Revocation of Prior Power(s)
of Attorney

Substituting or adding a representative . Your representative
cannot substitute or add another representative without your written
permission unless you specifically delegate this authority to your
representative by checking the box on line 5a. If you authorize your
representative to substitute another representative, the new
representative can send in a new Form 2848 with a copy of the Form
2848 you are now signing, and you do not need to sign the new
Form 2848.

If the IRS records this power of attorney on the CAF system, it
generally will revoke any earlier power of attorney previously
recorded on the system for the same matter. If this power of attorney
is for a specific use or is not recorded on the CAF, this power of
attorney will only revoke an earlier power of attorney that is on file
with the same office and for the same matters.
Example. You previously provided the IRS Office of Chief
Counsel with a power of attorney authorizing Attorney A to represent
you in a PLR matter. Now, several months later you decide you want
to have Attorney B handle this matter for you. By providing the IRS
Office of Chief Counsel with a power of attorney designating
Attorney B to handle the same PLR matter, you are revoking the
earlier power of attorney authorizing Attorney A to represent you.

Disclosure of returns to a third party. A representative cannot
execute consents that will allow the IRS to disclose your tax return or
return information to a third party unless you specifically delegate
this authority to the representative by checking the box on line 5a.
Authority to sign your return. Treasury Regulations section
1.6012-1(a)(5) permits another person to sign an income tax return
for you only in the following circumstances:
(a) Disease or injury,
(b) Continuous absence from the United States (including absence
from Puerto Rico) for a period of at least 60 days prior to the date
required by law for filing the return, or
(c) Specific permission is requested of and granted by the IRS for
other good cause.
The IRS may grant authority to sign your income tax return to (1)
your representative or (2) an agent (a person other than your
representative).
Authorizing your representative. Check the box on line 5a
authorizing your representative to sign your income tax return and
include the following statement on the lines provided: “This power of
attorney is being filed pursuant to Treasury Regulations section
1.6012-1(a)(5), which requires a power of attorney to be attached to
a return if a return is signed by an agent by reason of [enter the
specific reason listed under (a), (b), or (c) under Authority to sign
your return, above]. No other acts on behalf of the taxpayer are
authorized.”

If you do not want to revoke any existing power(s) of attorney,
check the box on line 6 and attach a copy of the power(s) of
attorney. Filing Form 2848 will not revoke any Form 8821 that is in
effect.
To receive a list of a representative's powers of attorney
recorded on the CAF, see the instructions for submitting a request
on the FOIA website at www.irs.gov under the link “CAF Client
Listing Request.” You can submit the completed request to:
Internal Revenue Service
HQ FOIA and Tax Check Unit
2385 Chamblee Tucker Road
Stop 211
Chamblee, GA 30341-3446
Fax number 770-936-1898

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Line 7. Signature of Taxpayer(s)

g Enrolled Actuary—Enter the enrollment card number issued by
the Joint Board for the Enrollment of Actuaries.

Individuals. You must sign and date the power of attorney. If you
filed a joint return, your spouse must execute his or her own power
of attorney on a separate Form 2848 to designate a representative.

h Unenrolled Return Preparer—Enter your PTIN.
k Student—Enter LITC or STCP.

Corporations or associations. An officer having authority to bind
the taxpayer must sign.

r Enrolled Retirement Plan Agent—Enter the enrollment card
number issued by the Office of Professional Responsibility.

Partnerships. All partners must sign unless one partner is
authorized to act in the name of the partnership. A partner is
authorized to act in the name of the partnership if, under state law,
the partner has authority to bind the partnership. A copy of such
authorization must be attached. For purposes of executing Form
2848, the TMP is authorized to act in the name of the partnership.
However, see Tax matters partner, earlier. For dissolved
partnerships, see 26 CFR 601.503(c)(6).

Students in LITCs and the STCP. You must receive permission to
practice before the IRS by virtue of your status as a law, business, or
accounting student working in a Low Income Taxpayer Clinic or the
Student Tax Clinic Program under section 10.7(d) of Circular 230.
Be sure to attach a copy of the letter from the Taxpayer Advocate
Service authorizing practice before the IRS.
Note. In many cases, the authority of student practitioners is
limited (for example, they may only practice under the supervision of
another practitioner). For each separate representation, at the end
of 130 days after recording on the CAF, they are automatically
purged from the CAF.

Estates. If there is more than one executor, only one co-executor
having the authority to bind the estate is required to sign. See 26
CFR 601.503(d).
Employee plans. If the plan is listed as the taxpayer on line 1, a
duly authorized individual having authority to bind the taxpayer must
sign and enter that individual's exact title. If the trust is the taxpayer
listed on line 1, a trustee having the authority to bind the trust must
sign with the title of trustee entered. Complete and attach Form 56,
Notice Concerning Fiduciary Relationship, to identify the current
trustee.

Any individual may represent an individual or entity before
personnel of the IRS when such representation occurs
outside the United States. Individuals acting as
representatives must sign and date the declaration; leave the
“Licensing jurisdiction (state) or other licensing authority” column
blank. See section 10.7(c)(1)(vii) of Circular 230.

TIP

All others. If the taxpayer is a dissolved corporation, deceased
individual, insolvent, or a person for whom or by whom a fiduciary (a
trustee, guarantor, receiver, executor, or administrator) has been
appointed, see 26 CFR 601.503(d).

Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue laws.
Form 2848 is provided by the IRS for your convenience and its use
is voluntary. If you choose to designate a representative to act on
your behalf, you must provide the requested information. Section
6109 requires you to provide your identifying number; section 7803
authorizes us to collect the other information. We use this
information to properly identify you and your designated
representative and determine the extent of the representative's
authority. Failure to provide the information requested may delay or
prevent honoring your Power of Attorney designation.

Note. Generally the taxpayer signs first, granting the authority and
then the representative signs, accepting the authority granted. In this
situation, for domestic authorizations, the representative must sign
within 45 days from the date the taxpayer signed (60 days for
authorizations from taxpayers residing abroad).
If the representative signs first, the taxpayer does not have a
required time limit for signing.

Part II. Declaration of Representative

The representative(s) you name must sign and date this declaration
and enter the designation (for example, items a-r) under which he or
she is authorized to practice before the IRS. Representatives must
sign in the order listed in line 2 earlier. The first five representatives
named must sign the first Form 2848 (see Line 2. Representatives,
earlier, for more information). In addition, the representative(s) must
list the following in the “Licensing jurisdiction (state) or other
licensing authority" and "Bar, license, certification, registration, or
enrollment number” columns unless noted otherwise:

The IRS may provide this information to the Department of
Justice for civil and criminal litigation, and to cities, states, the
District of Columbia, and U.S. possessions to carry out their tax
laws. We may also disclose this information to other countries under
a tax treaty, to federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law.

a Attorney—Enter the two-letter abbreviation for the state (for
example, “NY” for New York) in which admitted to practice and
associated bar or license number, if any.
b Certified Public Accountant—Enter the two-letter abbreviation
for the state (for example, “CA” for California) in which licensed
to practice and associated certification or license number, if
any.

The time needed to complete and file Form 2848 will vary
depending on individual circumstances. The estimated average time
is: Recordkeeping, 11 min.; Learning about the law or the form,
53 min.; Preparing the form, 77 min.; Copying and sending the
form to the IRS, 58 min.

c Enrolled Agent—Enter IRS as the licensing jurisdiction and the
enrollment card number in the block provided.
d Officer—Enter the title of the officer (for example, President,
Vice President, or Secretary).

If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 2848 simpler, we would
be happy to hear from you. You can send your comments from
www.irs.gov/formspubs. Click on “More Information” and then on
“Give us feedback.” Or you can send your comments to the Internal
Revenue Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 2848
to this address. Instead, see Where To File, earlier.

e Full-Time Employee—Enter title or position (for example,
Comptroller or Accountant).
f Family Member—Enter the relationship to taxpayer (generally,
must be a spouse, parent, child, brother, sister, grandparent,
grandchild, step-parent, step-child, step-brother, or step-sister).

Instructions for Form 2848 (Rev. 5-2014)

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