Taxpayers may authorize others to interact with the IRS through several distinct mechanisms, each with different powers and limits.
A power of attorney allows a representative to act before the IRS: attend conferences, sign agreements, extend statutes, and receive (but not cash) refund checks. A new POA for the same matter revokes the prior one unless retention is elected.
A fiduciary—trustee, executor, administrator, guardian—acts as the taxpayer, not as an agent. Fiduciary status is established with Form 56, not Form 2848. Fiduciaries may authorize others to act, including signing a POA.
Under signature authority, a representative may sign a return only when the IRC permits it and the POA explicitly authorizes it—typically when the taxpayer is unable due to disease, injury, or prolonged absence.
Form 2848 appoints a representative admitted to practice before the IRS. It must specifically authorize durable powers, return signing, refund‑check receipt, delegation or substitution, and third‑party disclosures.
The IRS accepts a non‑IRS POA if it includes required identifying details, tax types, periods, and a clear statement of authority, and if the practitioner signs a Declaration of Representative. Joint filers must each file their own POA.
A POA stays active until revoked or withdrawn. Revocation requires sending the IRS a copy marked REVOKE with signature and date; withdrawal requires WITHDRAW by the representative. Filing a new POA generally revokes the old one.
Form 8821 authorizes disclosure only—not representation. It may be filed or granted orally. It does not revoke a POA, and a POA does not revoke it. A new TIA supersedes the prior one unless otherwise stated.
A third‑party designee checkbox on a return allows the IRS to discuss processing issues, missing information, notices, and transcripts with the named person for one year from the return’s due date. It is not recorded on the CAF.
The CAF system stores authorization data for Forms 2848 and 8821 and enables IRS personnel to verify authority and send copies of notices. The IRS records current and prior periods plus up to three future years.
A POA is not required for providing information, using Form 8821, using a third‑party designee, allowing a partnership representative to act, or allowing discussions with a fiduciary. The IRS may also disclose information to anyone accompanying the taxpayer under temporary oral‑consent rules.