Got a Letter From the IRS? What to Do
From Tax Guide.
Tax Guide · Arab, Alabama
Power of Attorney for Tax Matters: How Form 2848 Works
Want someone to represent you with the IRS? Learn what Form 2848 does, what it covers, how it differs from other forms, and how to use it safely.
The short answer
What is a power of attorney for tax matters?
A tax power of attorney is a signed form that lets you name someone to speak with the IRS and act for you on the tax matters and years you list.
For federal tax, the form is IRS Form 2848, Power of Attorney and Declaration of Representative. You fill in who you are, who your representative is, which type of tax and which years are covered, and what the representative may do. You sign it, and the representative signs to accept.
It is different from a general power of attorney used for banking or health decisions. A tax power of attorney is about tax matters with the agency only, and only within the limits written on the form.
Why people use it
Why would I need someone to represent me with the IRS?
Most people use a representative because tax letters are stressful, the deadlines are firm, and it helps to have someone who deals with the agency regularly.
Common reasons include an audit, a notice about a balance or a mismatch, a payment plan request, or a case that has gone on for months. If you work long hours, travel, or simply find phone calls with the IRS overwhelming, a representative can handle the contact so you do not have to sit on hold yourself.
It also keeps the contact organized. With a signed form on file, the IRS can speak directly with your representative, who can review your account, ask questions and respond by the deadline printed on the notice.
- You received a notice and are not sure what it means
- You are being audited or examined
- You want to arrange a payment plan or other option
- You are traveling, ill, or cannot take calls during business hours
Comparing forms
What is the difference between Form 2848 and Form 8821?
Form 2848 lets someone act for you, while Form 8821 only lets someone receive and view your tax information.
Form 8821 is a tax information authorization. It allows a person to look at your records, but not to negotiate, sign agreements or speak for you. If you only want someone to see your account, that may be enough. If you want someone to respond to the agency for you, Form 2848 is the one that applies.
| Form 2848 | Form 8821 | |
|---|---|---|
| Purpose | Names a representative to act for you | Lets someone see your tax information |
| Speak for you with the IRS | Yes, within what you authorize | No |
| Receive your records | Yes | Yes |
| Typical use | Notices, audits, payment options | Reviewing an account or transcripts |
The IRS has rules about who can be named as a representative, so we confirm what applies before a form is filed.
Before you sign
What should I know before I sign a tax power of attorney?
Read what you are authorizing, since the form controls which years, which taxes and which actions are covered.
Never sign a blank form. List the specific tax matters and years, and do not use broad wording you do not understand. You can also change or cancel a representative later, generally by sending the IRS a written revocation or a new form. Keep a copy of everything you sign.
Alabama has its own process for the Alabama Department of Revenue. The federal form does not automatically cover state tax, and the state has its own power of attorney paperwork. See our guide on Alabama Department of Revenue notices to learn more.
Be careful about scams. The IRS first contacts people by mail. Never send Social Security numbers or documents through our website; bring them to the office or call us.
Limits
What can a representative do, and what can they not do?
A representative can generally talk with the IRS, request records and respond to notices within the authority you gave, but cannot promise a result.
The representative works within the limits on your form. Depending on what you check, that may include receiving copies of notices, attending meetings, and signing certain documents. A representative cannot change the law or promise that a debt will shrink, a penalty will disappear or an audit will end in your favor. Any responsible representative tells you that up front.
You still make the decisions. We explain the options, you decide, and then we respond on your behalf. If you are unsure where to start, see what to do when you receive an IRS notice or tax debt help in Alabama.
How we can help
How Melton Tax Services can help you with agency representation
Our tax representation service can review the notice, explain the options and respond to the agency on your behalf.
Bring the notice or letter to the office and we look at what the agency is asking, which forms may apply and what the response deadline is. We walk you through the paperwork before anything is signed.
We serve Arab and the surrounding area. Call 256-586-4635 or contact the office to talk it through.
Answers
Questions about tax power of attorney
Does a power of attorney let someone take my refund?
Generally no. A representative cannot endorse or cash your refund check, and the IRS limits what the form can authorize. Read the form before signing.
How long does a Form 2848 last?
It covers only the years and matters written on it, so how long it applies depends on what you list. You can cancel it earlier in writing, and we help you keep the dates straight.
Can I have more than one representative?
Yes, you can name more than one, and the form has space for it. Each person named must accept the appointment.
Is a tax power of attorney the same as a durable power of attorney?
No. A durable or general power of attorney is a broader legal document used for other decisions. A tax power of attorney only covers dealings with the tax agency. We do not give legal advice about other documents.
Will the IRS still send notices to me?
Often the IRS sends copies to both you and your representative, depending on what is checked on the form. Keep your own copy of anything you receive.
Do I need one for an Alabama Department of Revenue letter?
The state has its own process and paperwork. Alabama has its own rules, and we check how they apply to your letter.
Read next
Related reading
What to Expect in an IRS Audit
From Tax Guide.
Alabama Department of Revenue Notices
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Tax Debt Help in Alabama: Options for Back Taxes
From Tax Guide.
Tax Representation
A service Melton Tax Services provides.
Melton Tax Services
Questions about your taxes or your business?
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