| Pub. 947, Practice Before the IRS and Power of Attorney |
2004 Tax Year |
Introductory Material
This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
What's New
Third party designee. The authority given to a designee has been expanded and is now revocable. Designees will now be able to exchange information
with the IRS. They may
also request and receive written tax information relating to the tax return, including copies of notices, correspondence,
and account transcripts. The
designee may now be any individual (including a spouse), corporation, firm, organization, or partnership. To name a designee,
check the Yes
box in the Third Party Designee area of the return. See Third party designee under When Is a Power of Attorney Not
Required, later.
Use of Form 2848 is limited to appointing a representative. If the representative you appoint is not qualified to sign Part II of Form 2848, Form 2848 will not be honored and will be
returned to you. As of
March 2004, the IRS will no longer treat such invalid forms as authority for the person you named to receive your tax information.
Authorization to file Form 2848 or Form 8821 electronically. Your representative may be able to file Form 2848 or Form 8821 with the IRS electronically. PIN number boxes have been added
to the taxpayer's
signature section. Entering a PIN number will give your representative authority to file your form electronically using the
PIN number as the
electronic signature. You can use any five digits other than all zeros as a PIN number. You may use the same PIN number that
you used on other filings
with the IRS.
Reminders
Practitioners' hotline. The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners
with account-related
questions. This service is available weekdays from 7:30 a.m. to 5:30 p.m. local time. The toll-free number for this service
is 1-866-860-4259.
Non-IRS powers of attorney. A general, durable, or limited power of attorney will be accepted by the IRS if it satisfies the same requirements stated
in Form 2848. If the
non-IRS power of attorney does not contain all the required information, the attorney-in-fact (the representative) appointed
by the non-IRS power of
attorney may be able to add the missing information by attaching a Form 2848. See Non-IRS powers of attorney under When Is a Power of
Attorney Required, later.
Introduction
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a
person to represent a
taxpayer. Usually, attorneys, certified public accountants (CPAs), enrolled agents, and enrolled actuaries can represent taxpayers
before the IRS.
Under special circumstances, other individuals, including unenrolled return preparers, can represent taxpayers before the
IRS. For details regarding
taxpayer representation, see Who Can Practice Before the IRS, later. This publication also contains a Glossary
that defines certain professional titles as well as various terms.
Also covered is the use of Form 8821,Tax Information Authorization, to authorize an individual or certain entities to receive and
inspect a taxpayer's confidential tax information. See Disclosure of tax return information under When Is a Power of Attorney Not
Required, later.
Definitions.
Many of the terms used in this publication, such as enrolled agent and practitioner are defined in the Glossary at
the back of this publication.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can email us at *taxforms@irs.gov. Please put “ Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
TE/GE and Specialty Forms and Publications Branch
SE:W:CAR:MP:T:T
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
Useful Items - You may want to see:
Publication
-
1
Your Rights as a Taxpayer
-
470
Limited Practice Without Enrollment
-
Circular No. 230
Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers
before the
Internal Revenue Service
Ordering publications and forms.
See How To Get Tax Help, near the end of this publication, for information about getting publications and forms.
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