Form 2848 is an IRS document that authorizes an individual or organization to represent a taxpayer when appearing before the Internal Revenue Service (IRS). This form is an important tool because it grants approval for the designated representation to access confidential information, make decisions on the taxpayer’s behalf, and receive official IRS communication.

The most common types of individuals that taxpayers choose to represent them are certified public accountants (CPAs), enrolled agents, and attorneys. Regardless of the type of representation chosen, they all require Form 2848 in order to act on the taxpayer’s behalf.

Taxpayers are required to list the name of the representative, the associated person number for the representative (if available), the representative’s contact information, and the type of tax return or tax matter for which the authorization is requested.

It is essential that taxpayers fully understand the scope of the authorization being granted and that the designated representative will have access to private and personal finances with Form 2848 on file. It is important to note that signing Form 2848 does not relieve the taxpayer of any liability.

Filling out Form 2848 is quite a simple process, but the complexity of the tax issues is not to be underestimated. Tax legislation is often complex, and the ramifications of any filing can be far reaching. As a result, it is suggested that taxpayers seek the services of a qualified professional such as an attorney, CPA, or enrolled agent when filing any form for the IRS.

Although individuals can represent themselves before the IRS, taxpayers should keep in mind the important responsibility the Form 2848 carries and it is good practice to complete it even if not specifically asked to do so in order to avoid any confusion or misunderstanding.