Form · Taxation
IRS Form 2848 power of attorney and declaration of representative
Link to IRS Form 2848, which authorises an eligible person to represent the taxpayer before the IRS and to receive and inspect confidential tax information. The representative's declaration is under penalties of perjury.
- Kind
- Form. A form to complete, or a guide to completing an official one.
- Where it applies
- United States
- AI use
- Red You write the text. The tool writes nothing into the document. Where permitted, it may check, clarify or collect data, and anything it checks or collects is verified.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the official form at irs.gov and the 2 authorities it cites, for United States.
- Version
- 1
- Source
- Link to the official form. Licence: Link only. Internal Revenue Service Form 2848. Download the current form from irs.gov each time; do not copy or adapt it.
Where this comes from
The official form is published by irs.gov; this page is a completion guide. Last checked on 2026-10-22.
When to use it
Use when a taxpayer will authorise one eligible person to represent them before the IRS for specified tax matters. A separate Form 2848 is completed for each taxpayer. The form is not used to appoint someone who is not eligible to practise before the IRS.
Used for these tasks
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
The tool may list which Part I facts are still missing from a lawyer's checklist, and it must not draft the declaration of representative or any line that will be signed.
AI may
- List the designation letters the opened form prints (a, b, c, d, e, f, g, h, k and r) against the representative the lawyer has already identified
- Remind the lawyer that a separate Form 2848 is required for each taxpayer, and that an incomplete, unsigned or undated form is returned
- Flag that the about page links an online-submission page and a September 2021 instructions page that were not opened
AI must not
- Must not draft, complete or suggest the wording of the declaration of representative
- Must not decide that a person is eligible to practise before the IRS, or choose a designation letter
- Must not state the tax years, tax forms or acts the representative may perform
- Must not sign for the taxpayer or the representative
The lawyer checks
- The about page says Form 2848 authorises an individual eligible to practise before the IRS. The same authorisation lets that person receive and inspect confidential tax information
- A student in a qualified LITC or STCP may represent under a special appearance authorisation issued by the Taxpayer Advocate Service. The form also names designation k for a qualifying student or law graduate. Read the Part II instructions, which were not opened
- The opened PDF is Form 2848 (Rev. January 2021). The about-page PDF link is labelled 0121. The instructions link is labelled Instructions for Form 2848 (09/2021). Those instructions were not opened line by line
- Part II begins: "Under penalties of perjury, by my signature below I declare that:" The four declared points are eligibility, Circular 230, authority for the Part I matters, and one of the printed designations
- The form says it will not be honoured for any purpose other than representation before the IRS, and that a separate form is completed for each taxpayer. If it is not completed, signed and dated, the IRS returns it. Representatives sign in the order listed in Part I, line 2
- Designations d to f (officer, full-time employee, immediate family member) put the title, position or relationship in the licensing-jurisdiction column. Designations g, h and r are limited. The limits are printed on the form
- The about page says Form 2848 may be filed if the IRS begins an FBAR examination as a result of an income tax examination. The FBAR representation section it links was not opened
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Official form
Open the official form. Always use the current version from the issuer. Licence: Link only. Internal Revenue Service Form 2848. Download the current form from irs.gov each time; do not copy or adapt it..
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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