Miscellaneous Issues

ID:
Office:
UILC:
CCA_2011083007424950
---
9999.00-00
Number: 201138044
Release Date: 9/23/2011
From: ---
Sent: Tuesday, August 30, 2011 7:43:13 AM
To: ---
Cc:
Subject: FW: Question regarding representation and delegation rights by large firms
The previous advice is still correct. A taxpayer may grant an individual representative the power to substitute or add another representative by expressly including this authority on line 5 of a Form 2848. The taxpayer, however, may not grant this authority to an entire firm. Thus, only an authorized individual representative, not a firm, can submit a new Form 2848 naming a new representative (by attaching a copy of the original Form 2848 showing that the individual representative has the authority to do so).
Please let me know if I can be of further assistance.