Miscellaneous Issues

ID:
Office:
UILC:
CCA_2008090516322754
---
9999.00-00
Number: 200851081
Release Date: 12/19/2008
From: ---
Sent: Friday, September 05, 2008 4:32:28 PM
To: ---
Cc: ---
Subject: Powers of Attorney
Here is the discussion on powers of attorney that you requested.
The IRS will accept a power of attorney executed by the taxpayer that is not on a Form
2848, including a durable power of attorney, provided the power of attorney contains:
● name and mailing address of the taxpayer;
● identification number of the taxpayer (i.e., social security number and/or employer identification number);
● employee plan number (if applicable);
● name and address of the recognized representative(s);
● description of the matter(s) for which representation is authorized, which, if applicable, must include— ► the type of tax involved;
► the Federal tax form number
► the specific year(s)/period(s) involved; and
► in estate matters, decedent’s date of death;
● a clear expression of the taxpayer’s intention concerning the scope of authority granted to the recognized representative(s); and ● a declaration from the recognized representative(s) made under penalties of perjury that:
► He/She/They is(are) not currently under suspension or disbarment from practice before the IRS;
► He/She/They is(are) aware of the regulations contained in Circular
230 (31 CFR Part 10) concerning the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries and others;
► He/She/They is(are) authorized to represent the person identified for the matters specified in the power of attorney; and ► He/She is(are) (choose the applicable one): i) an attorney who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia; ii) a certified public accountant who is duly qualified to practice as a certified public accountant in any state, possession, territory, commonwealth, or the District of Columbia; iii) enrolled agent who is enrolled to practice before the IRS and is in active status pursuant to the requirements of Circular No. 230; iv) enrolled retirement plan administrator who is enrolled to practice before the IRS and is in active status pursuant to the requirements of Circular 230; v) enrolled actuary who is enrolled as an actuary by and is in active status with the Joint Board for the Enrollment of Actuaries; vi) bona-fide officer of the taxpayer; vii) a regular full-time employee of the taxpayer; viii) an immediate family member of the taxpayer; ix) an individual outside the United States who is representing a taxpayer who is outside the United States before IRS personnel where the representation will take place outside the United States; x) an individual who is granted temporary recognition to practice before the IRS by the Director, Office of Professional Responsibility.
If a power of attorney fails to include some or all of the required information, the attorney-in-fact can cure the defect by executing a Form 2848 (on behalf of the taxpayer) that includes the missing information and attaching the Form 2848 to the power of attorney.
The IRS will not accept a durable power of attorney naming an individual other than a recognized representative or a Form 2848 executed by that individual on behalf of the taxpayer that purporting to authorize a recognized representative to represent the taxpayer.
Also, although the IRS accepts a power of attorney that meets the above requirements regardless of the form in which it is provided, a power of attorney that contains these elements but is not on a Form 2848 will not be loaded onto the centralized authorization file (CAF) unless the recognize representative(s) signs and attaches a Form 2848 to the power of attorney.