Power of Attorney (Form 2848): What It Means

Form 2848 is the IRS Power of Attorney. When you sign it and your attorney files it with the IRS, two things happen: your attorney gains the right to represent you before the IRS, and the IRS is supposed to direct all communications through your attorney instead of contacting you directly.

For most of my clients, the moment that 2848 is on file is the moment they start sleeping again. The phone stops ringing. The letters go to my office. The IRS talks to me.

What the Form Covers

A 2848 authorizes representation for specific tax matters, tax forms, and tax years. It's not a blanket authorization — it lists exactly which issues your representative can handle. A properly prepared 2848 covers all relevant tax years and all relevant forms, so your attorney has full authority to negotiate on every issue in your case.

It also specifies the level of authority. Your attorney can receive confidential tax information, represent you in meetings, sign agreements on your behalf, and receive your refund checks — depending on what boxes are checked. A good attorney will explain exactly what authority you're granting.

Who Can File One

Attorneys, CPAs, and Enrolled Agents can all be authorized representatives on a Form 2848. The key difference is privilege: only attorney-client communications are protected from disclosure. If your situation has any criminal exposure or potential for litigation, an attorney's privilege provides protection that other representatives cannot.

How Fast It Works

Filing a 2848 can be done by fax to the IRS CAF (Centralized Authorization File) unit. Processing typically takes a few days, but in emergency situations — active levies, Revenue Officer contact, imminent seizures — I call the relevant IRS unit directly and provide the 2848 by fax while on the phone. The IRS will often work with the representative immediately even before the 2848 is fully processed in the system.

If the IRS is currently contacting you and you want it to stop, let's talk. A 2848 can be on file within hours of your first call.

32 years. Over $100 million in IRS tax debt resolved. If you need more than information — if you need representation — I can help.