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. You may authorize a student who works in a QLITC or STCP to represent you under a special order issued by the Director of Practice. See page 2. Your authorization of a representative will also allow that individual to receive and inspect your confidential tax information (see the instructions for line 7). Additional information concerning practice before the IRS may be found in:

Use Form 8821, Tax Information Authorization, if you want to authorize an individual or organization to receive or inspect your confidential tax return information but do not want to authorize the individual or organization to represent you before the IRS.

Use Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of the existence of a fiduciary relationship. A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. If a fiduciary wishes to authorize an individual to represent or perform certain acts on behalf of the entity, then a power of attorney must be filed and signed by the fiduciary who is acting in the position of the taxpayer.

Generally, mail or fax Form 2848 directly to the IRS. See the Where To File Chart below.

If Form 2848 is for a specific use, mail or fax it to the office handling that matter. For more information on specific use, see the instructions for line 4 on page 3. To get the address or fax number for an IRS office, call 1-800-829-1040.

This power of attorney authorizes the representative to perform any and all acts you can perform, such as signing consents extending the time to assess tax, recording the interview, or executing waivers agreeing to a tax adjustment. Also, you may authorize your representative to substitute another representative or delegate authority to another representative by adding this authority in the space provided on line 5. However, authorizing someone as your power of attorney does not relieve you of your tax obligations.

The power to sign tax returns can only be granted in limited situations. See the instructions for line 5 on page 3 for more information.

If you want to prepare and use a substitute Form 2848, see Pub. 1167, Substitute Printed, Computer-Prepared, and Computer-Generated Tax Forms and Schedules. If your substitute Form 2848 is approved, the form approval number must be printed in the lower left margin of each substitute Form 2848 you file with the IRS.