Form 2848 (Power of Attorney and Declaration of Representative)

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.

How to complete and file Form 2848. Part I, line 1 is the taxpayer (name, address, SSN or EIN, phone); line 2 names up to four representatives with their CAF numbers and PTINs; line 3 lists the type of tax, the form number, and the years or periods, one row per matter; line 5 grants or withholds specific acts such as signing a return or receiving refund checks; line 7 is the taxpayer's signature and date. Part II is the representative's declaration and must be signed by the practitioner. Where to send it: the IRS instructions route the form by the taxpayer's state to a Centralized Authorization File unit in Memphis or Ogden by mail or fax, or international filers to Philadelphia; practitioners can also submit it online through the IRS Submit Forms 2848 and 8821 portal or Tax Pro Account, which is usually fastest. An unsigned or undated form, a missing CAF number, or a period written as 'all years' is returned unprocessed, so precision on line 3 saves weeks.

A new Form 2848 for the same matters revokes the earlier one unless the box to retain prior authorizations is checked. To revoke without a replacement, write REVOKE across the top of a copy of the original, sign and date it, and send it to the CAF unit. Authorizations expire when the taxpayer dies or when the representative withdraws, and the IRS periodically purges CAF records for inactive periods, so a long-running case may need a refreshed form.