Professionals beginning an engagement to help a taxpayer with an IRS issue will typically start by filing IRS form 2848 or 8821. In this article we will discuss the difference between IRS form 2848 and 8821 and cover some of the most frequently asked questions.
Form 2848 and 8821 Frequently Asked Questions
By Angelene Wierzbic, EA, CTRS
What is Form 2848 (IRS Power of Attorney)
IRS form 2848 gives legal authority for you to represent a client in front of IRS and to act on their behalf. It gives you the ability to correspond with the IRS at any level. Only licensed Certified Public Accountants, IRS Enrolled Agents, and Attorneys can file for 2848 and represent before the IRS.
What is Form 8821 (Tax Information Authorization)
IRS form 8821 gives you the ability to gather information on a taxpayer including getting copies of current notices and obtaining Transcript Records such as:
- Account Transcripts
- Wage and Income
- Tax Return Transcripts
- Record of Account
You do not need to be licensed to file an 8821 and it is perfect for reviewing a taxpayers situation prior to engaging into a case. Form 8821 does not allow you to represent before the IRS.
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ASTPS has trained literally thousands of people on Form 2848 & 8821. From those trainings we’ve compiled this list of frequently asked questions:
What is the fastest way to get a 2848 processed
Can you upload a POA through your e-service account if there are more than one representative?
How far back and forward can you go with a 8821 or 2848
Can you get copies of a notice with an 8821 or 2848?
Does a 2848 last forever or does it automatically end?
Can more than one person have a POA on a client?
Does an 8821 I send today override a 8821 for another practitioner?
Do you have a liability if you do not withdraw your POAs?
What happens if a Revenue Officer ignores your 2848?
What if you don’t have the original POA and need to revoke?
How do you update your address on a 2848 on file
What do you need to do with your 2848s when you change companies?
What is the fastest way to get a 2848 processed
Uploading the 2848 through the online portal is much faster than submitting it by fax. If your taxpayer has an online account, you may be able to do the 2848 through your online account and if the taxpayer approves it with electronic signature, you may get immediate access to their records.
Where to fax form 2848 or 8821:
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming
Fax to 855-214-7522
Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia
Fax to 855-214-7519
Can you upload a POA through your e-service account if there are more than one representative?
Yes you can. Once the POA is posted, all representatives will be posted to the account.
How far back and forward can you go with a 8821 or 2848
You can used a blanket 8821 to cover a wide range of tax periods (you can even look at 20+ years). You could do the same thing with a 2848, however I would not recommend it as if new issues arise outside of the scope of your engagement IRS will have you as the main point of contact.
Can you get copies of a notice with an 8821 or 2848?
Yes, you can get the same current notices as clients. As long as the checkbox in the section with your name you will get the same notices as your clients. Some historical notices will be notated on the account transcripts. Generally, you will not be able to get new copies of computer generated notices.
Does a 2848 last forever or does it automatically end?
a. It will remain on the IRS records until either you withdraw it, the taxpayer revokes it, or another representative files a POA for the same period for the taxpayer.
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Can more than one person have a POA on a client?
Up to 4 representatives can be listed on page 1 of the 2848, but if you have more they may be included if you provide their information on an attachment.
There can only be one 2848 filed on a client at a time. Filing a second will remove the current one on file.
Does an 8821 I send today override a 8821 for another practitioner?
Yes it would override any prior 8821 filings unless the checkbox to allow them to remain on file is checked off and a copy of the prior 8821 is submitted with your new filing.
Do you have a liability if you do not withdraw your POAs?
Yes, with the POA you will be the main point of contact for the IRS. If you are non-responsive, or ignore IRS requests on old clients, you may be opening yourself up to disciplinary actions from the IRS and/or malpractice suits from the client. Protect yourself and withdraw the POAs when your cases are completed or you are no longer working with the client.
What happens if a Revenue Officer ignores your 2848?
Double check to make sure the POA is posted. If not, send a copy directly to the RO so they can make sure they contact you from now on.
What if you don’t have the original POA and need to revoke?
You can withdraw the POA through a written letter. The letter must include the date, your name, and a current signature as well as the taxpayer’s name, ID number, type of taxes, tax forms & the periods you were authorized to represent them.
How do you update your address on a 2848 on file
To update your CAF address when you are not filing a new form, sign and date a written notification of address change. Mail or fax it to the location where you filed the Power of Attorney or Tax Information Authorization. If you are filing a new 2848 or 8821 on another case, you can include your changed address on any new 2848 and mark the checkbox Address located under your Fax number. Checking the box will only update your address with the CAF unit.
What do you need to do with your 2848s when you change companies?
Request a CAF FOIA to obtain a list of the taxpayers that have you listed as a POA. You can use that information to prepare letters to withdraw from the taxpayers cases. The letter must include the date, your name, and a current signature as well as the taxpayer’s name, ID number, type of taxes, tax forms & the periods you were authorized to represent them.
Register now for our monthly FREE training series all on Tax Resolution topics!
The American Society of Tax Problem Solvers runs a new free tax resolution training every month! These courses are generally one hour of credit approved by both the IRS & NASBA. 2023 will be packed with new courses and instructors and we hope you will join us!