What is Form 2848

Scholasticus K Jan 27, 2019
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When it comes to tax compliance, there are a few thousand forms that have to be filed. Form 2848 is one of them by the IRS that deals with the concept of power of attorney. Read on to understand some related aspects, along with a few FAQs.
The Form 2848 is a form that authorizes another person to represent you as a tax payer in front of the Internal Revenue Service (IRS), the Federal taxation agency.
The only condition to the entire handing over the power of attorney is that the representative or attorney is authorized or eligible to practice in IRS matters. The document is typically a declaration of representative.

Who is eligible to represent and be authorized?

Though the purpose of the document is to authorize, name, and identify the person who is eligible to practice before the Internal Revenue Service, there are several terms and conditions that have to be fulfilled by the representative to become eligible for the same:
  • A person becomes eligible in cases where he or she is an Attorney of Law.
  • He should be a member of Bar of the highest court of state.
  • He should not be barred and disqualified from practice.
  • He must be an attorney of good standing.
  • He must not be qualified by any foreign jurisdiction.
Other people who are authorized to practice in front of the Internal Revenue Service include Certified Public Accountants and Enrolled agents. Qualified Low Income Taxpayer Clinic (LITC) and Student Tax Clinic Program (STCP) students can also be appointed for representation.

Where can one get information related to eligible members?

Additional resources and more details about eligibility criteria can be found on the official website, which contains the Circular 230.
  • Sections 10.2(a)(1) and 10.3(a) deal with Attorneys
  • Sections 10.2(a)(2) and 10.3(b) deal with Certified Public Accountants (CPA)
  • Section 10.3(c) deal with Enrolled agents
Other details are enclosed in the Part II of Declaration of Representative (items a-r).

Where and How is it filed?

There are several places and departments where this form can be filed. The basic filing destination depends upon the purpose of the Form. The simplest way to file it is to mail or fax it to the appropriate destination, though a much easier way would be to do it online.
One can also route it to the regional offices, which would, in fact, be a much better option. Before filing, make it a point to go through the instructions on the IRS website.

What one needs while filling the Form?

For this, you will need the given resources:
  • Form 2848 PIN Number
  • Centralization Authorization File (CAF) Number
  • Employer Identification Number
  • Social Security Number
  • Tax Form Number and years
  • Some specified details such as address and contact number of representatives
Disclaimer: Please note that the aforementioned information is a mere guideline and should not be used as conclusive evidence. One should confirm all facts from the Internal Revenue Service website for clarification, as every filing is unique.