IRS Issues - Issue 1 - Form 2848, Power of Attorney and Declaration of Representative

Sep 26, 2026

Uploaded by OmBimo

IRS Issues Issue 1 explains the revised Form 2848, Power of Attorney and Declaration of Representative reflecting 2016 changes to representation requirements for tax practitioners. It covers the five transcript types and methods to order them by phone, mail, or online. The chapter also explains how to request an audit location change, when to request an Appeals Office conference, and practical steps to detect and report identity theft, alongside two IRS initiatives.

LanguageEnglish

CategoryExam

FormatPDF

Pages22

Reading Time55 min

AccessFree to download

Learning Objectives

Introduction

ISSUE 1: FORM 2848, POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE

Updated Preparer Group

Use of Prior Versions of Form 2848 and Previously Filed Forms 2848

Revocation of Form 2848

IRS ISSUES 8 Issue 1: Form 2848, Power of Issue 4: Transferring the Attorney and Declaration Location of an Audit 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 253 of Representative 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 246 Issue 5: IRS Office of Appeals 􀀮 254 Issue 2: Levels of Representation Issue 6: Identity Theft 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 258 before the IRS 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 249 Issue 7: IRS Initiatives 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 263 Issue 3: IRS Transcripts 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 􀀮 251 Learning Objectives After completing this session, participants will be able to perform the following job-related actions: ✔ Explain the changes to Form 2848, Power of Attorney ✔ Explain which types of practitioners can represent taxpayers before the IRS ✔ Order different types of taxpayer transcripts ✔ Request a change in the location of an audit ✔ File an appeal with the Appeals Office ✔ Explain how to detect and report identity theft ✔ Explain the components of the IRS Future State Initiative and the Early Interaction Initiative Introduction This chapter discusses the new Form 2848, Power of Attorney and Declaration of Representative, which reflects the 2016 changes in the requirements to represent a taxpayer before the IRS. It explains the five different types of transcriptsand how to order those transcripts by phone, by mail, or online. It also explains how to request a change in location of an audit, and when and how to request an Appeals Office conference. Finally, this chapter discusses steps that a tax practitioner can take to help the taxpayer detect and report identity theft, and two IRS initiatives designed to improve tax administration and increase payroll tax reporting and payment compliance. © 2016 Land Grant University Tax Education Foundation, Inc. 245 ISSUE 1: FORM 2848, POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE This section discusses the revised Form 2848, ongoing use of prior versions of the form, continuing effectiveness of forms already on file, and acts authorized under Form 2848 􀀮 Form 2848, Power of Attorney and Declaration of Representative, grants a taxpayer’s representative the right to represent the taxpayer in tax matters before the IRS. The IRS issued a revised Form 2848 in December 2015 that updates the description of the representation requirements for unenrolled return preparers. Tax practitioners can continue to use prior versions of the form, and forms already filed will remain in effect until revoked by the taxpayer or withdrawn by the representative. Form 2848 grants the taxpayer’s representative general authority to perform the acts described in the power of attorney (POA), and it can grant authority to handle specific tax matters such as Report of Foreign Bank and Financial Accounts (FBAR) issues and Affordable Care Act (ACA) issues. Updated Preparer Group The new Form 2848, revised in December 2015, includes an updated description and representation requirements for unenrolled return preparers (designation h) . It also removes registered tax return preparers (designation i) . Figure 8.1 shows the updated Form 2848, Part II, Declaration of Representative. FIGURE 8.1 Form 2848, Part II, Declaration of Representative An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer’s return asthe paid preparer, or who prepares a return but is not required (by the instructions for the return or regulations) to sign the return. The unenrolled return preparer designation includes individuals who passed the IRS registered tax return preparer competency test that was offered between November 2011 and January 2013. For returns prepared and signed before December 31, 2015, unenrolled return preparers must possess a valid and active preparer tax identification number (PTIN) to represent a taxpayer before the IRS, and must have been eligible to 246 ISSUE 1: FORM 2848 sign the return or claim for refund under examinati

FAQs

What does Form 2848 authorize a representative to do before the IRS?

Form 2848 grants the taxpayer’s representative the right to represent the taxpayer in tax matters before the IRS, including general authority for acts described in the power of attorney and authority for specific tax matters.

What changed in Form 2848 regarding unenrolled return preparers?

The revised Form 2848 (December 2015) updates representation requirements for unenrolled return preparers by including an updated description and removing registered tax return preparers (designation i), while adding requirements tied to Annual Filing Season Program completion.

How does the chapter describe requesting changes related to IRS procedures and identity theft?

It explains how to request a change in the location of an audit and when and how to request an Appeals Office conference. It also outlines steps a tax practitioner can take to help the taxpayer detect and report identity theft, and introduces two IRS initiatives to improve tax administration and compliance.

Sep 26, 2026

Uploaded by OmBimo