How do you name an authorized representative with the IRS?
Giving someone power to act for you with the IRS is a common and effective way to manage complex tax issues, audits, or collections. The IRS uses Form 2848 (Power of Attorney and Declaration of Representative) for this purpose. Below I walk through the practical steps I use with clients, point out common traps, and link to trusted resources so you can complete the process correctly and securely. (IRS, About Form 2848: https://www.irs.gov/forms-pubs/about-form-2848)
Who can represent you and what authority should you grant?
Common representatives include attorneys, certified public accountants (CPAs), enrolled agents (EAs), and other qualified tax professionals. You can also designate a family member or trusted friend, but remember the IRS may limit what non-credentialed representatives can do in certain proceedings.
Decide in advance whether you want:
- Full representation for specific tax types and years (e.g., 2019–2023 income tax audits), or
- Narrow authority limited to a single issue (e.g., negotiating an installment agreement or responding to a single notice).
If you only want the IRS to disclose information (but not allow the person to represent you), use Form 8821 (Tax Information Authorization). Form 8821 does not permit representation in front of the IRS. (IRS, About Form 8821)
Step-by-step: Completing and submitting Form 2848
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Gather identification and the facts. You’ll need your name, current address, taxpayer identification number (SSN or EIN), and the tax years or periods you want covered. If you are filing for a business, include the business name and EIN.
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Choose and confirm the representative. Ask for the representative’s full name, PTIN (Preparer Tax Identification Number), CAF number (Centralized Authorization File number) if they have one, mailing address, telephone number, and professional credentials (EA, CPA, attorney). If you don’t have a CAF number for them yet, the IRS will assign one when the POA is processed.
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Fill out Part I (Taxpayer) and Part II (Representative) on Form 2848. Be specific in Part III about the tax matters and periods. Common mistakes: listing only a tax year without specifying the return or failing to include the type of tax (income, employment, estate). The more precise you are, the less likely the form will be delayed or returned.
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Specify the scope and duration. Use the checkboxes and the text fields to limit the representative’s authority if desired (e.g., ‘‘Audit for tax period 2022 only’’, or ‘‘Collection matters: Offer in Compromise for 2020–2023’’). You can also enter an expiration date; otherwise the POA remains in effect until revoked or the taxpayer’s death.
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Signatures. The taxpayer (and spouse for joint returns if applicable) must sign and date the form. The representative must also sign the declaration portion to accept the appointment and certify their credentials. Unsigned forms will not be accepted.
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Submit the form. You can submit Form 2848 by mail or fax to the IRS office handling the matter (see form instructions for the correct destination). Certain tax professionals who use IRS e-Services may have the ability to submit authorizations electronically—check the current IRS e-Services guidance. Always follow the Form 2848 instructions for the correct address or fax number to avoid processing delays.
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Keep copies and confirm acceptance. Keep the signed original or a photocopy for your records. The IRS will generally acknowledge receipt in subsequent correspondence; however, it does not always send a separate confirmation letter. If your representative needs immediate access, they can request the IRS to associate the POA with your Centralized Authorization File (CAF) number — most experienced practitioners monitor CAF status.
(See IRS Form 2848 Instructions: https://www.irs.gov/forms-pubs/about-form-2848)
Practical tips from my practice
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Use narrow language for sensitive matters. If you want your representative to do only one thing (for example, settle a tax debt), state that clearly on the form. I’ve seen forms returned because the authority described was too vague.
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Verify credentials. If you name a paid preparer, confirm their PTIN or EA/CPA/Attorney status. For attorneys, CPAs, and EAs, the IRS generally recognizes their right to practice before the agency.
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When time is sensitive, faxing can be faster. In practice, submitting by fax often speeds processing because mail can be delayed; however, always send to the address/fax number listed in the Form 2848 instructions for your specific issue.
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For deceased taxpayers or estate matters, executors should include documents proving appointment where requested, and clarify their legal authority in Part III.
Common mistakes and how to avoid them
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Missing signatures. Both taxpayer and representative must sign. If the taxpayer is incapacitated, consult the IRS guidance for representatives appointed by a court or via a durable power of attorney in state law.
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Incorrect tax period or type. Double-check that the tax years and type of tax listed match the IRS notice or audit year.
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Naming multiple representatives without clarifying whether they act jointly or separately. If you name more than one person, state whether either can act alone or whether they must act together.
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Assuming POA is permanent. A POA stays in effect only as written. You can revoke it at any time by filing a new Form 2848 marked ‘‘REVOKE’’ or by submitting a written revocation to the IRS; for more on revocation see our internal guide: How to Revoke a Power of Attorney with the IRS (https://finhelp.io/glossary/how-to-revoke-a-power-of-attorney-with-the-irs/).
What the representative can and cannot do
A properly executed Form 2848 allows the representative to:
- Receive and inspect confidential tax information,
- Sign agreements on your behalf that the IRS allows a representative to sign (depending on scope),
- Negotiate collection alternatives like installment agreements or offers in compromise when authorized.
A representative generally cannot:
- Sign your tax return (except where specifically authorized under limited circumstances), or
- Make decisions outside the scope of the authority you grant.
For differences between information authorization and representation, see our overview of Form 2848: Form 2848 — Power of Attorney and Declaration of Representative (https://finhelp.io/glossary/form-2848-power-of-attorney-and-declaration-of-representative/).
Example scenario
A client facing a 2023 income tax audit appointed a CPA as their representative and limited the POA to ‘‘Audit and Collection issues for tax years 2021–2023’’. We completed Form 2848, faxed it to the IRS office listed on the audit notice, and the CPA was authorized to request documents, attend the audit meeting, and negotiate an installment agreement. Narrow language prevented the CPA from accessing unrelated prior-year tax records.
When to contact a tax professional
If you anticipate litigation, need to sign binding agreements, or face complex collection or estate matters, name a credentialed representative (attorney, CPA, or EA). If you’re unsure which form to use (2848 vs 8821), or whether a listed representative will be accepted for a particular IRS proceeding, consult a qualified tax professional.
Sources and further reading
- IRS About Form 2848 — Power of Attorney and Declaration of Representative: https://www.irs.gov/forms-pubs/about-form-2848
- IRS Power of Attorney information and FAQs: https://www.irs.gov/businesses/small-businesses-self-employed/power-of-attorney
Additional FinHelp resources:
- How to Revoke a Power of Attorney with the IRS: https://finhelp.io/glossary/how-to-revoke-a-power-of-attorney-with-the-irs/
- The Role of Power of Attorney in Tax Audits and Collection Matters: https://finhelp.io/glossary/the-role-of-power-of-attorney-in-tax-audits-and-collection-matters/
- Form 2848 — Power of Attorney and Declaration of Representative: https://finhelp.io/glossary/form-2848-power-of-attorney-and-declaration-of-representative/
Professional disclaimer
This article is for educational purposes and does not constitute tax, legal, or financial advice. Rules change and individual circumstances vary—consult a qualified tax professional or attorney to confirm how this guidance applies to your situation. Information in this article was checked against IRS resources through 2025.
