Form 28aa 2025

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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.
The 2848 gives you the power to act on your mothers behalf. The 8821 just gives you the ability to receive information. You cannot use Form 8821 to negotiate or act on behalf of the taxpayer, such as to secure a new Installment Agreement or request Currently Not Collectable status.
Form 8332 is the form custodial parents can use to release their right to claim a child as a dependent to the noncustodial parent. The form can be used for current or future tax years. Additionally, custodial parents can use tax Form 8332 to revoke the release of this same right.
About Form 2848, Power of Attorney and Declaration of Representative. Internal Revenue Service.
Authorize with Form 2848 - Complete and submit online, by fax or mail Form 2848, Power of Attorney and Declaration of Representative.

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Form 8821 authorizes the IRS to disclose your confidential tax information to the person you appoint. This form is provided for your convenience and its use is voluntary. The information is used by the IRS to determine what confidential tax information your appointee can inspect and/or receive.
The Internal Revenue Service will accept a power of attorney other than form 2848 provided such document satisfies the requirements of 601.503(a). However, for purposes of processing such documents onto the Centralized Authorization File (see 601.506(d)), a completed form 2848 must be attached.
Extended Consent Validity: Unlike the 4506 form, where consent to request transcripts expires after 120 days, the 8821 form allows for transcript requests for up to three years after execution.

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