IRS Form 2848, Power of Attorney and Declaration of Representative, is a document released for taxpayers who would like to empower a person to appear on their behalf before the Internal Revenue Service (IRS). The individual who represents a taxpayer, in this case, must be qualified to act as a lawyer and a filer should consider that by using this application they will also empower the authorized person with access to any of their confidential tax information.
If a filer has a dispute with the IRS, but their income is low, they are offered to allow a student from a qualified Low Income Taxpayer Clinic to act on their behalf under a special appearance authorization released by the Taxpayer Advocate Service.
The application was issued by the IRS and was last revised in February 2020. A Form 2848 fillable version is available for download below.
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