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Current Year Tax Map
Rev. date: 11/05/2012

Power of Attorney Information

Tax Topic 311
You have the right to represent yourself or have someone represent you before the IRS in connection with a federal tax matter. Your representative must be an individual authorized to practice before the IRS. If you want someone to represent you before the IRS, you must submit a power of attorney with the IRS office where you want your representative to act for you. The Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Your signature on Form 2848 allows the individual or individuals named to represent you before the IRS and to receive your tax information for the matter(s) and tax year(s)/period(s) specified on the Form 2848.
Completed Forms 2848 also may be submitted to the IRS’s Centralized Authorization File (CAF), which allows IRS personnel who do not have access to the original power of attorney to determine whether you have authorized an individual to represent you. Joint filers submitting powers of attorney to the CAF must file separate Forms 2848.
Refer to Tax Topic 312, if you want to allow a person to receive your tax information, but do not want this person to represent you before the IRS.
For additional information, see the Instructions 2848 and Publication 947, Practice Before the IRS and Power of Attorney.