Power Of Attorney Guidance From Irs - Brief Article

California CPA, March, 2001

At the annual IRS meeting with CalCPA's Committee on Taxation, IRS representatives offered suggested verbiage for Form 2848, Power of Attorney and Declaration of Representative, to cover all matters relating to the taxpayer.

According to the IRS' national office, the specific language for "Federal Tax Form Number," a section on Form 2848, should be stated, for each type of tax, as follows: "Form ___, and all tax forms and tax matters concerning the ___ tax year."

The IRS notes, however, that if more than one type of tax is in dispute (i.e. income, excise and employment), the preceding language should be repeated separately for each type of tax.