Does a power of attorney stay in effect for more than one year?
When you complete the Form 2848 (PDF), Power of Attorney and Declaration of Representative, you must show the type of tax, the tax form number, and the year or period(s) for which the power is granted. You can list returns for any number of specified years or periods that have already ended and returns for years or periods that will end no later than three years from the date the form is received by the IRS. A general reference to "all years," "all periods," or "all taxes" is not acceptable. The Form 2848 will be returned to you for correction if you use such general references. The Power of Attorney remains in effect until a new one is sent and revokes the prior one.
References:
- Form 2848 (PDF), Power of Attorney and Declaration of Representative
What is the difference between Form 8821 and Form 2848?
Form 8821 (PDF), Tax Information Authorization, is used to authorize someone to receive your confidential tax information. Form 8821 cannot be used to name an individual to represent you before the IRS. Form 2848 (PDF), Power of Attorney and Declaration of Representative, is used to authorize the individual or individuals named to receive confidential tax information and to represent you before the IRS.
References:
- Form 2848 (PDF), Power of Attorney and Declaration of Representative
- Form 8821 (PDF), Tax Information Authorization
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