What is Power of Attorney (Tax)?
Form 2848 authorization allowing a tax professional to represent you before the IRS and access your tax information.
Definition
A Tax Power of Attorney (Form 2848) authorizes an individual (such as an Enrolled Agent, CPA, or tax attorney) to represent you before the IRS, receive your tax information, and act on your behalf in tax matters. This is different from a general power of attorney—Form 2848 is specifically for IRS matters. The authorization can cover specific tax years and types, and can be revoked at any time. Having a POA in place is essential for expats who need someone to handle IRS correspondence while they live abroad.
Who Needs to Know This?
Taxpayers who want a professional to represent them before the IRS, especially expats living abroad who cannot easily interact with the IRS directly.
Key Deadline
Can be filed at any time; should be in place before the representative needs to act
Potential Penalties
N/A - this is an authorization form
Related Forms
Common Mistakes to Avoid
- 1Not filing POA before the representative needs to contact the IRS
- 2Confusing Form 2848 (representation) with Form 8821 (information only)
- 3Not specifying the correct tax years and types on the form
- 4Not revoking old POAs when changing representatives
Related Terms
Harsh Agarwal, EA · IRS Enrolled Agent
Reviewed for accuracy by Zenith Financial Advisors
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