Power of Attorney and Declaration of Representation

Form 2848 is used to authorize someone to act for the respondent in tax matters. It grants all powers that the taxpayer has except signing a return and cashing refund checks. Data is used to identify representatives and to ensure that confidential information is not divulged to unauthorized persons. The individual you authorize must be eligible to practice before the IRS. Form 2848, Part II, Declaration of Representative Also used to input representative on CAF (Central Authorization File).

The latest form for Power of Attorney and Declaration of Representation expires 2027-07-31 and can be found here.

Power of Attorney and Declaration of Representative

Federal Enterprise Architecture: General Government - Taxation Management

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