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Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. About Form 2848, Power of Attorney and Declaration of Representative irs.gov forms-pubs about-form-2848 irs.gov forms-pubs about-form-2848
Form 2848, Power of Attorney, is used to give the IRS permission to discuss your taxes with someone else. You can authorize immediate family members or a tax professional to act on your behalf. What Is Form 2848, Power of Attorney, and When Is It Used? intuit.com tax-tips irs-tax-forms wh intuit.com tax-tips irs-tax-forms wh
A fiduciary is treated as if they were the taxpayer and have all the powers and abilities of the Taxpayer once the IRS is notified of this relationship via Form 56. A representative is treated as an agent of the taxpayer and is only permitted to perform the actions explicitly authorized in Form 2848.
Signed by the Partnership Representative (PR) (or its Designated Individual if the PR is an entity). The POA rules for BBA entities are explained in detail in the Form 2848 Instructions.
Purpose of Form Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. The eligible individuals are listed in Part II, Declaration of Representative, items a-h. Instructions for Form 2848 - IRS irs.gov pub irs-prior i2848--2000 irs.gov pub irs-prior i2848--2000
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People also ask

If your organization will be represented by a third party, whether in person or by correspondence, you must file a power of attorney specifically authorizing the individual to represent your organization. Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose.
Who can be authorized to represent you by Form 2848? Eligible individuals such as attorneys, Certified Public Accountants (CPAs), or (EAs) can be authorized to represent a taxpayer using IRS Form 2848.
If you choose to have someone represent you, your representative must be an individual authorized to practice before the IRS. The individual you select does not need to be an attorney, as there are other categories of individuals authorized to practice before the IRS in addition to attorneys.

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