Form 2848 – Declaration of Representative
Handling the IRS could be a dismaying experience.
If you are not a tax pro or a lawyer, you will feel more content allowing some other person to represent you before the IRS. In order to do that you need to complete Form 2848, Power of attorney and Stipulation of Representative, and file it with the IRS.
When to Use Form 2848
You need to use Form 2848 when you need to allow someone else to represent you in front of the IRS and to get and read your secret tax info and correspondence. If you would like to permit someone to read and receive your taxation assessment info, without them to represent you, use form 8821.
Selecting an Suitable Representative
Form 2848 needs you to choose a person who is able to practice before the IRS. Lawyers, CPAs and enrolled actuaries are all valid examples. Under certain circumstances, a student solicitor or CPA could be permitted to represent you before the IRS ; Part II of the form must be filled out, and a letter from the Office of Pro Responsibility must be included with it.
Tax Matters
So as to successfully complete form 2848, you have to identify the kind of tax that’ll be concerned in your communications and dealings with the IRS in section three; as an example, you’ll identify “income tax” in the correct box.
The calendar year that your representative will be debating with the IRS must also be cited; for multiple years, a hyphenated range could be used. If the problem in query isn’t limited to a particular form or tax, you should describe it in detail in the allocated space.
Refund Checks
Section six of Form 2848 concerns refund checks. Inside this section, you will permit your representative to get — although not recommend — any refund checks that are reserved for you.
Notices and Communications
Section seven of Form 2848 concerns notices and communications. In this section, you can opt to have correspondence from the IRS sent exactly to you ; you can make a choice to have copies sent to your representative too.