Tax
Form 2848 (Power of Attorney and Declaration of Representative)
The IRS form that authorizes a Circular 230 practitioner (attorney, CPA, or Enrolled Agent) to represent a taxpayer before the IRS for specified tax matters and periods.
Form 2848 is the entry point for every real IRS representation engagement. Once filed and processed by the IRS's Centralized Authorization File (CAF) unit, the practitioner named on it can pull the taxpayer's transcripts, speak with revenue agents and revenue officers, receive copies of every notice the IRS sends, sign agreements on the taxpayer's behalf within the scope granted, and negotiate the case without the taxpayer being on the call.
The scope on the form is important and often mis-set by taxpayers filing pro se. Line 3 specifies the tax matters (income, employment, gift, etc.), the tax form numbers, and the tax years or periods; only what is listed is covered. A 2848 for '1040, 2024' does not authorize the representative on a 2022 audit or an employment-tax notice. Filing a fresh 2848 (or adding an addendum) is how scope is extended.
For active IRS collection cases, filing Form 2848 has a practical effect the CDP notice does not spell out: from that point forward, the IRS is required to route correspondence and phone calls to the representative. Levies scheduled to run may be paused while the case is in active representation, garnishments already in flight can be released more easily, and revenue officers stop calling the taxpayer directly. Many taxpayers describe this alone as the moment the pressure lifts.
Form 2848 is distinct from Form 8821 (Tax Information Authorization), which allows a representative to receive information but not to act. IRS representation requires the 2848; 8821 alone will not do.
Common pitfalls
- Scoping the form too narrowly; if the case turns out to involve additional years or forms, every gap needs a fresh authorization and the case pauses while it processes
- Signing a 2848 for an unregulated 'tax relief' provider; only Circular 230 practitioners (attorneys, CPAs, EAs, and a few narrower categories) can be named
- Filing 8821 instead of 2848 and assuming the representative can act; 8821 is view-only
- Waiting weeks for CAF-unit processing before starting work; the practitioner can typically fax a signed 2848 during a live call with the IRS and act on it that day
Related service
See the related serviceHave a Form 2848 (Power of Attorney and Declaration of Representative) situation in your business?
Federal, state, and local returns prepared and reviewed by a licensed CPA, with the planning done before year-end rather than after it.