Reminder - New versions of Form 2848, instructions update taxpayer power of attorney 

August 18:  New versions of Form 2848, Power of Attorney and Declaration of Representative (Rev. July 2014) and instructions (Rev. July 2014) were posted in late July 2014 on the IRS website.

The Form 2848 [PDF 103 KB] authorization permits a taxpayer’s representative to receive and inspect the taxpayer’s tax information. A “power of attorney” is often granted to a representative when a written response to the IRS is prepared and filed, and when a taxpayer is represented in a conference with the IRS.

As explained in the instructions [PDF 176 KB], the new version of Form 2848 allows a taxpayer to name up to four representatives (previously only three could be listed) on one Power of Attorney. Note that IRS will continue to send copies of communications (if authorized by the Power of Attorney) to only two representatives.

The July 2014 versions of the Form 2848 and instructions update the March 2012 versions.

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