Form 2848 Power of Attorney OMB No. 1545-0150

(Rev. June 2008) and Declaration of Representative

Department of the Treasury

Internal Revenue Service

Power of Attorney

1 Taxpayer information. Taxpayer(s) must sign and date this form on page 2, line 9.

Employer identification

number

Taxpayer name(s) and address Social security number(s)

Daytime telephone number Plan number (if applicable)

hereby appoint(s) the following representative(s) as attorney(s)-in-fact:

2 Representative(s) must sign and date this form on page 2, Part II.

Name and address CAF No.

Telephone No.

Fax No.

Check if new: Address Telephone No.

Name and address

Telephone No.

Fax No.

Check if new: Address Telephone No.

Name and address

Telephone No.

Fax No.

Check if new: Address Telephone No.

to represent the taxpayer(s) before the Internal Revenue Service for the following tax matters:

3 Tax matters

Year(s) or Period(s)

(see the instructions for line 3)

Tax Form Number

(1040, 941, 720, etc.)

Type of Tax (Income, Employment, Excise, etc.)

or Civil Penalty (see the instructions for line 3)

Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on CAF, 

check this box. See the instructions for Line 4. Specific Uses Not Recorded on CAF ©

4

Acts authorized. The representatives are authorized to receive and inspect confidential tax information and to perform any and all acts that 

I (we) can perform with respect to the tax matters described on Iine 3, for example, the authority to sign any agreements, consents, or other 

documents. The authority does not include the power to receive refund checks (see line 6 below), the power to substitute another representative 

or add additional representatives, the power to sign certain returns, or the power to execute a request for disclosure of tax returns or return 

information to a third party. See the line 5 instructions for more information.

5

List any specific additions or deletions to the acts otherwise authorized in this power of attorney:

6 Receipt of refund checks. If you want to authorize a representative named on Iine 2 to receive, BUT NOT TO ENDORSE OR CASH, refund 

checks, initial here and list the name of that representative below.

Name of representative to receive refund check(s) ©

Cat. No. 11980J Form 2848 (Rev. 6-2008)

Part I

Name

Telephone

Function

Date

For IRS Use Only

/ /

Received by:

For Privacy Act and Paperwork Reduction Act Notice, see page 4 of the instructions.

© Type or print. © See the separate instructions.

( )

CAF No.

CAF No.

Caution: Form 2848 will not be honored for any purpose other than representation before the IRS.

Fax No.

Fax No.

Fax No.

Exceptions. An unenrolled return preparer cannot sign any document for a taxpayer and may only represent taxpayers in limited situations. 

See Unenrolled Return Preparer on page 1 of the instructions. An enrolled actuary may only represent taxpayers to the extent provided in 

section 10.3(d) of Treasury Department Circular No. 230 (Circular 230). An enrolled retirement plan administrator may only represent taxpayers 

to the extent provided in section 10.3(e) of Circular 230. See the line 5 instructions for restrictions on tax matters partners. In most cases,

the student practitioner’s (levels k and l) authority is limited (for example, they may only practice under the supervision of another practitioner).
Form 2848 (Rev. 6-2008) Page 2

7 Notices and communications. Original notices and other written communications will be sent to you and a copy to the first

representative listed on line 2.

If you also want the second representative listed to receive a copy of notices and communications, check this box ©

b If you do not want any notices or communications sent to your representative(s), check this box ©

8 Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of

attorney on file with the Internal Revenue Service for the same tax matters and years or periods covered by this document. If you do not 

want to revoke a prior power of attorney, check here ©

YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.

Signature of taxpayer(s). If a tax matter concerns a joint return, both husband and wife must sign if joint representation is requested,

otherwise, see the instructions. If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or

trustee on behalf of the taxpayer, I certify that I have the authority to execute this form on behalf of the taxpayer.

9

© IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.

Signature Date Title (if applicable)

Print Name

Signature Date Title (if applicable)

Print Name

Declaration of Representative

Under penalties of perjury, I declare that:

● I am not currently under suspension or disbarment from practice before the Internal Revenue Service;

● I am aware of regulations contained in Circular 230 (31 CFR, Part 10), as amended, concerning the practice of attorneys, certified public

accountants, enrolled agents, enrolled actuaries, and others;

● I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified there; and

● I am one of the following:

a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.

b Certified Public Accountant—duly qualified to practice as a certified public accountant in the jurisdiction shown below.

c Enrolled Agent—enrolled as an agent under the requirements of Circular 230.

d Officer—a bona fide officer of the taxpayer’s organization.

e Full-Time Employee—a full-time employee of the taxpayer.

f Family Member—a member of the taxpayer’s immediate family (for example, spouse, parent, child, brother, or sister).

Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to

practice before the Internal Revenue Service is limited by section 10.3(d) of Circular 230).

g

Unenrolled Return Preparer—the authority to practice before the Internal Revenue Service is limited by Circular 230, section

10.7(c)(1)(viii). You must have prepared the return in question and the return must be under examination by the IRS. See Unenrolled

Return Preparer on page 1 of the instructions.

h

© IF THIS DECLARATION OF REPRESENTATIVE IS NOT SIGNED AND DATED, THE POWER OF ATTORNEY WILL

BE RETURNED. See the Part II instructions.

Jurisdiction (state) or

identification

Designation—Insert

above letter (a–r) Signature Date

Part II

a

Form 2848 (Rev. 6-2008)

Caution: Students with a special order to represent taxpayers in qualified Low Income Taxpayer Clinics or the Student Tax Clinic Program (levels

k and l), see the instructions for Part II.

PIN Number Print name of taxpayer from line 1 if other than individual

PIN Number

Enrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice

before the Internal Revenue Service is limited by section 10.3(e)).

r

Student Attorney—student who receives permission to practice before the IRS by virtue of their status as a law student under section

10.7(d) of Circular 230.

k

Student CPA—student who receives permission to practice before the IRS by virtue of their status as a CPA student under section

10.7(d) of Circular 230.

l