What is IRS Form 2848?

IRS Form 2848 is the Power of Attorney and Declaration of Representative — the form that authorizes a qualified tax professional (attorney, CPA, or Enrolled Agent) to represent you before the IRS. Once filed and accepted, your representative can: receive your IRS mail and notices, discuss your case with IRS personnel, sign agreements and consents on your behalf, represent you at IRS meetings and hearings, and negotiate settlements. The form requires both your signature and your representative's signature, plus the representative's Centralized Authorization File (CAF) number or PTIN.

Who can be a representative on Form 2848?

Only certain qualified professionals can represent taxpayers on Form 2848: (1) Attorneys licensed to practice in any U.S. state, territory, or the District of Columbia; (2) Certified Public Accountants (CPAs) with a valid, active license; (3) Enrolled Agents (EAs) — federally-authorized tax practitioners who have passed the IRS Special Enrollment Examination or are former IRS employees with qualifying experience; (4) Enrolled Actuaries and Enrolled Retirement Plan Agents (for specific pension/retirement issues). Unenrolled preparers (those with only a PTIN) cannot represent you on a Form 2848 — they are limited to representing clients only for returns they prepared, and only before certain IRS functions.

Power of Attorney

Form 2848: Power of Attorney

The form that authorizes a tax professional to represent you before the IRS. Your attorney, CPA, or Enrolled Agent needs this signed form to negotiate with the IRS on your behalf, receive your notices, and resolve your tax problems. This is the first form in every professional tax resolution case.

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Get Free Representation

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

2848 vs. 8821 — What's the Difference?

Aspect	Form 2848 (POA)	Form 8821 (TIA)
Representation	Full representation — can negotiate, sign agreements, and represent at hearings	Information only — can receive transcripts and copies of notices, cannot represent
Who Can Be Designated	Attorneys, CPAs, Enrolled Agents, Enrolled Actuaries, and certain family members	Any individual or organization — no professional qualification required
Signing Authority	Representative can sign waivers, consents, and closing agreements	Designee CANNOT sign any documents or agreements
CAF Number Required	Yes — representative must have a CAF number or PTIN	No — no professional credential required

Let Us Represent You Before the IRS

We file Form 2848, take over all IRS communication, and negotiate the best possible resolution while you focus on your life. Free consultation.

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