What is Form 2848?
Power of Attorney and Declaration of Representative
Short answer
Form 2848 is the IRS power of attorney. It authorizes an eligible representative, such as a CPA, enrolled agent or attorney, to act for the taxpayer before the IRS.
What it is
Form 2848 (Power of Attorney and Declaration of Representative) lets a taxpayer appoint a representative to deal with the IRS on specified tax matters and years: receive notices, discuss the case, sign certain agreements and represent the client in examinations and collection.
Only people with practice rights may be named: attorneys, CPAs, enrolled agents, enrolled actuaries and retirement plan agents, and, within limits, unenrolled preparers who prepared the return in question under the Annual Filing Season Program. The representative gets a CAF number the first time the IRS processes a form for them.
Why it matters for a tax firm
An audit letter or collection notice cannot be handled for the client without a 2848. Having a signed one ready for clients with open issues saves weeks when the IRS calls.
Related terms
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Sources
Questions about Form 2848
Can a tax preparer without a credential use Form 2848?
Only in a limited way: an unenrolled preparer who prepared and signed the return, and who holds a current Annual Filing Season Program record of completion, may represent the client before IRS examination for that return.
Does Form 2848 let me sign the client's return?
Not by itself. Signing a return for a client requires specific authority on the form and is allowed only in limited situations described in the instructions.
Last reviewed: October 16, 2026. This glossary explains terms; it is not legal or tax advice. Check the cited source for the current rule.
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