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This entry explains when to use IRS Form 2848 during audits and appeals, how to complete and submit it, real-world advantages and limits, common mistakes I see in practice, and how to revoke or update the authorization. It includes practical steps you can follow and links to authoritative IRS sources. (See IRS Form 2848: https://www.irs.gov/pub/irs-pdf/f2848.pdf and the IRS guidance on powers of attorney: https://www.irs.gov/individuals/power-of-attorney-and-declaration-of-representative.)

Why Form 2848 matters in audits and appeals

When the IRS opens an audit or a taxpayer files an appeal with the Office of Appeals, timely, accurate communication matters. Form 2848 allows an enrolled agent, CPA, attorney, or other qualified representative to:

  • Receive confidential tax information and transcripts.
  • Discuss facts and documentation with IRS personnel.
  • Negotiate adjustments, payment plans, or offers (when authorized).
  • Represent the taxpayer in face-to-face conferences and appeals.

In my 15+ years advising clients, I’ve seen Form 2848 remove friction: it reduces repeated requests for the taxpayer to attend interviews, speeds negotiations, and helps ensure technical points are explained by someone familiar with tax rules.

(Authoritative IRS resources: Form 2848 — https://www.irs.gov/pub/irs-pdf/f2848.pdf; IRS POA guidance — https://www.irs.gov/individuals/power-of-attorney-and-declaration-of-representative; IRS Taxpayer Bill of Rights — https://www.irs.gov/taxpayer-bill-of-rights.)

Who can be a representative

Eligible representatives commonly include:

  • Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Attorneys licensed to practice law
  • Family members or other persons the taxpayer trusts (if properly listed)

Representatives should list their profession and professional ID (PTIN, attorney bar number, or enrolled agent number) on the form. The IRS stores authorizations in the Centralized Authorization File (CAF) and will assign or reference a CAF number for the representative.

What Form 2848 authorizes — and what it doesn’t

Form 2848 grants the representative authority to receive confidential tax information and to represent the taxpayer before specified IRS functions for the listed tax matters (return types and periods). Typical authorities include:

  • Accessing tax transcripts and notices
  • Appearing at audit meetings and conferences
  • Negotiating adjustments and collection options (if the taxpayer checked the relevant boxes)

It does not, by itself, change the taxpayer’s legal responsibility for tax liability. Some actions (for example, signing a tax return under penalty of perjury) are typically reserved for the taxpayer, unless the representative is explicitly authorized under separate, specific legal authority. Complex actions—such as entering into certain closing agreements, consenting to an extension of the statute of limitations, or signing forms not listed on the 2848—may require additional authorizations. For authoritative boundaries see IRS guidance on powers of attorney: https://www.irs.gov/individuals/power-of-attorney-and-declaration-of-representative.

Step-by-step: completing and submitting Form 2848

  1. Choose the right representative. Verify credentials (CPA license, EA number, bar number) and check their experience with audits or appeals.

  2. Complete taxpayer information. Use the same name and Taxpayer Identification Number (TIN) the IRS has on file.

  3. Specify tax matters precisely. List the tax form numbers (for example, 1040, 941), tax years or periods, and the type of matter (audit, collection, appeal). Overly broad or vague descriptions cause processing delays.

  4. Set the scope of authority. Form 2848 includes boxes that allow the representative to receive returns and transcripts and exercise other powers. Specify limitations if you want to restrict the agent’s powers (e.g., “audit only for tax year 2022 return” or “exclude offers in compromise”).

  5. Sign and date. The taxpayer must sign and date the form. The representative completes the declaration of representative and provides identifying information.

  6. Submit to the correct IRS office. If the IRS has already assigned a case, faxing the form to the office handling the audit or appeal is usually fastest. If no office is assigned, submit according to the form instructions. Processing time varies; fax submissions to an assigned office often permit immediate processing for current matters.

  7. Keep records. Retain a copy of the signed Form 2848 and any fax confirmation or delivery receipt.

For detailed instructions and the fillable PDF, use the IRS Form 2848 page: https://www.irs.gov/pub/irs-pdf/f2848.pdf.

Practical tips and professional best practices

  • File early. Submit Form 2848 as soon as representation is needed. Don’t wait until an in-person audit meeting is scheduled.
  • Be specific. The IRS accepts exact tax form numbers and periods; this avoids wasted time clarifying scope.
  • Include contact info. Provide daytime phone numbers and email for the representative on the form so IRS staff can reach them quickly.
  • Use a single point of contact where possible. Multiple representatives can complicate communications unless roles are clearly delineated on the form.
  • Prepare an engagement letter. As I advise clients, get a written engagement that spells out scope, fees, and expectations when you hire a tax professional to represent you.

How Form 2848 fits into appeals

If you disagree with an audit result, the Office of Appeals is an independent administrative forum. A properly completed Form 2848 allows your representative to: request appeals consideration, submit a written protest or arguments, attend Appeals conferences, and negotiate resolution. The Office of Appeals expects clear authority documentation; a correctly completed Form 2848 avoids procedural delays. See our guide on preparing a professional representation package: Preparing a Professional Representation Package for an IRS Audit.

Timing, processing, and the CAF number

When you submit Form 2848 the IRS records the authorization in its Centralized Authorization File (CAF). Representatives should get or reference their CAF number when possible—this speeds later submissions. If you send the form to an assigned IRS office (for example, the appeals office handling your case), that office can often process the authorization quickly; if you send it to a general address, processing may take longer.

How to revoke or change a Power of Attorney

You can revoke the authorization at any time. Common ways to revoke are:

  • File a new Form 2848 that indicates revocation of prior POAs; or
  • Send a written, signed revocation statement to the IRS office handling the case; or
  • Use the IRS online tools if you have access to certain e-Services and the representative’s CAF is active.

For step-by-step instructions see our linked guide: How to Revoke a Power of Attorney with the IRS.

Common mistakes and how to avoid them

  • Missing or incorrect tax periods or form numbers. Double-check the periods and form numbers before submitting.
  • Not signing the form. The taxpayer’s signature is required; unsigned forms will be rejected.
  • Sending to the wrong office. If an audit or appeal is pending, send the form to the assigned office (fax if possible) to speed processing.
  • Over- or under-authorizing. If you inadvertently give too much authority, revoke or limit the form immediately and submit a corrected POA.

Real-world examples (anonymized)

  • Example 1: A client under audit for Schedule C deductions saved hours of appointments because a signed Form 2848 let their CPA negotiate directly with the examiner and provide substantiation on the client’s behalf.
  • Example 2: A small-business owner appealing an adjustment benefited from a representative who filed an organized appeal package and attended the Appeals conference; the POA prevented delays when additional records were requested.

When not to use a POA and other considerations

  • If you prefer the IRS to communicate directly with you and you want to retain total control, don’t appoint a representative.
  • For extremely limited or informal inquiries, a simple written authorization or permission to discuss may suffice, but Form 2848 is the formal, robust authorization the IRS prefers for audits and appeals.

Closing notes and authoritative sources

Form 2848 is a powerful administrative tool for taxpayers. It does not transfer legal responsibility for tax liabilities to a representative, but it makes representation clear and efficient. Always verify the representative’s credentials and keep a record of the signed form and any IRS confirmations.

Authoritative sources and further reading:

Internal FinHelp.io resources:

Professional disclaimer: This article is educational and not personalized tax advice. For guidance tailored to your facts and circumstances, consult a qualified tax professional or attorney. In my practice, I recommend filing Form 2848 early in any contested tax matter to preserve options and streamline communications.