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The video tutorial discusses IRS Form 2848, a power of attorney form that allows a taxpayer—whether an individual, entity, or trust—to authorize another party to access their IRS information, receive communications, or represent them during IRS audits or examinations. The form is two pages long and requires specific sections to be filled out. Essential information includes the taxpayer's full legal name, residential address, and taxpayer ID number. The tutorial aims to clarify sections of the form, indicating which information is necessary and which may be optional, based on individual circumstances.