Glossary

Form 2848

Form 2848 is the power of attorney and declaration of representative that authorizes an attorney, CPA, or enrolled agent to represent you before the IRS and receive your confidential tax information.

How it works

Form 2848 authorizes an attorney, CPA, or enrolled agent to represent you before the IRS for the tax types and years listed and to receive your confidential information. Once on file, the IRS communicates with the representative, who can negotiate, respond to notices, attend audit meetings, and sign certain agreements on your behalf.

Why it matters

Filing it at the start of an audit or collection case means you never have to speak to the IRS directly, and the audit can take place at your attorney’s office rather than your home or business.

Related: Form 8821. Read more: tax controversy representation.

Guides that cover form 2848

Related terms

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Where this comes up in our work

Tax return preparation

Attorney-reviewed returns for individuals and businesses, including crypto and foreign reporting.

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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