How do I revoke a Power of Attorney with the IRS?
Revoking a Power of Attorney (POA) for IRS purposes is a formal process that ensures someone you previously authorized can no longer represent you in tax matters. In my 15+ years as a CPA and CFP®, I’ve seen clients regain control of tax conversations quickly when the revocation is done correctly and documented. Below are practical, IRS‑aligned steps, professional tips, and what to watch for.
Quick overview
- Primary IRS tool: Form 2848 (Power of Attorney and Declaration of Representative). See IRS guidance for Form 2848 (about Form 2848) for details.
- You can also submit a separate written revocation addressed to the IRS office that holds your authorization records.
- Allow 30–45 days for the IRS to process a revocation; follow up if urgent.
(For more background on POAs generally, see our glossary entry: Power of Attorney.)
Step‑by‑step: How to revoke a POA with the IRS
- Confirm what type of authorization was filed
- Tax POA: Usually filed using Form 2848 and stored in the IRS Centralized Authorization File (CAF). If a Form 2848 was used, you’ll reference that in your revocation.
- Information authorization: If someone had only a Form 8821 (Tax Information Authorization), revoke that separately — a POA (Form 2848) gives representative authority beyond simple information access.
- Choose your revocation method (both are valid)
- File a new Form 2848: Complete Form 2848 and include a statement in the “Representative” block or an attached statement indicating you revoke all previously filed POAs for the tax matters listed. Sign and date the form. A properly completed new Form 2848 will supersede earlier authorizations for the matters and years you specify.
- Submit a written revocation: Write a one‑page revocation letter that includes your full name, taxpayer identification number (SSN or EIN), the name and CAF number (if known) of the representative you are revoking, and a clear statement such as, “I hereby revoke any and all prior powers of attorney that were previously submitted to the IRS on my behalf.” Sign and date it.
- Send the revocation to the right place
- Check the Form 2848 instructions to confirm the correct filing address or fax number. Addresses and fax numbers vary by type of notice or the IRS office processing your case.
- If the original POA related to a specific IRS office (e.g., an exam or collections office), send the revocation to that office as well as to the central CAF unit if instructed.
- Keep proof of delivery: use certified mail with return receipt, a tracked courier, or a fax with a confirmation sheet.
- Notify the former representative
- Notify the person you revoked in writing and keep a copy. While notification doesn’t replace the IRS filing requirement, it reduces the risk of confusion or further unauthorized contact.
- Verify the revocation was processed
- Allow about 30–45 days for processing; processing times can vary. If the matter is time‑sensitive (pending audit, collection, or examination), call the IRS office handling your case and confirm the revocation was entered into the CAF.
What to include in a written revocation (sample language)
Include these elements:
- Your full legal name and taxpayer ID (SSN or EIN)
- Date of the revocation statement
- Name of the representative you are revoking (include CAF number, PTIN, or address if known)
- Specific tax years or matters (if you want the revocation limited to certain years)
- Statement of revocation: e.g., “I revoke any prior powers of attorney filed with the IRS by [name of representative] related to my tax matters.”
- Your signature and date
Example: “I, Jane Doe, SSN XXX‑XX‑1234, hereby revoke any and all previously filed Powers of Attorney for tax matters filed with the Internal Revenue Service on my behalf by John A. Smith (CAF# 000000). This revocation applies to all tax matters and years. Signed, Jane Doe, 01/01/2025.”
Interaction with Form 2848 and Form 8821
- Form 2848: This is the IRS form used to grant or change representation rights. Filing a new Form 2848 that expressly revokes previous representatives for specified matters is a standard approach. See the IRS Form 2848 page for the latest form and filing instructions (IRS).
- Form 8821: This form authorizes the IRS to disclose tax information to a designated person but does not grant representational authority. If someone holds only Form 8821, you need to revoke that separately (submit a written revocation or an updated Form 8821).
— For authoritative info see IRS: About Form 2848 and the Form 2848 PDF.
Common mistakes and how to avoid them
- Assuming oral notice is enough: The IRS requires written revocation or a new signed Form 2848 to remove authority. Always supply a written, signed document.
- Forgetting to identify tax matters or years: If you don’t specify years or matters, the IRS may interpret the revocation differently. Be explicit if you mean “all years” or only certain tax periods.
- Not keeping proof of submission: Save copies, tracking receipts, or fax confirmations. These are your evidence if a former representative claims ongoing authority.
- Confusing POA and information authorization: A revoked Form 2848 doesn’t automatically cancel an unrelated Form 8821 unless you address both.
Real‑world practical tips from my practice
- If a tax matter is active (audit, lien, installment agreement), call the IRS contact person listed on the case after filing the revocation to confirm it’s in the file. In urgent situations I’ll request a supervisor note confirming the change.
- If you’re dealing with a professional (EA, CPA, attorney) and want their access removed quickly, request the agent’s CAF number and include it in your revocation. That avoids mistaken identity with similarly named preparers.
- Keep your new representative’s contact details ready before revoking the old one, especially if continuity matters (e.g., pending tax deadlines).
When you may still need legal help
- The agent refuses to cooperate, continues to act, or claims the POA wasn’t revoked — consult an attorney; you may need a state‑court action depending on the powers granted under state law.
- The POA was executed under state durable power rules that affect non‑tax actions (banking, real property). The IRS revocation affects only federal tax representation; revoking state‑law durable POAs may require additional steps under state law.
FAQs
Q: How long before the IRS recognizes the revocation?
A: The IRS typically updates the CAF within 30–45 days. If you have an urgent case, contact the IRS office handling the matter and provide proof of your revocation filing.
Q: Can I partially revoke a POA?
A: Yes. You can limit a revocation to specific tax years or specific types of tax matters. Be explicit in the revocation about the limits.
Q: Can the representative still access my transcripts or talk to the IRS after revocation?
A: Once the revocation is processed, they should no longer have authority. If you suspect unauthorized access, request a written confirmation from the IRS and consider filing a complaint with the IRS if required.
Related resources on FinHelp.io
- Our glossary page explaining the Form 2848 – Power of Attorney and Declaration of Representative offers form‑specific filing details.
- For broader context, see our main Power of Attorney glossary entry about types of POAs and how they differ.
Authoritative sources and further reading
- IRS — About Form 2848: https://www.irs.gov/forms-pubs/about-form-2848
- IRS — Form 2848 (PDF): https://www.irs.gov/pub/irs-pdf/f2848.pdf
- IRS — About Form 8821 (Tax Information Authorization): https://www.irs.gov/forms-pubs/about-form-8821
Professional disclaimer: This article is educational and does not constitute legal or tax advice. For tailored guidance, consult a qualified tax professional or attorney familiar with your facts and state law.
If you’d like, I can draft a printable revocation letter template you can sign and send to the IRS and your former representative.