The IRS’s recently updated version of Form 2848, Power of Attorney and Declaration of Representative (Rev. March 2012), presents several traps for taxpayers and practitioners alike:

• With respect to joint returns, the new version of the form now requires that a husband and wife each complete and submit a separate Form 2848 to authorize their representative to deal with a joint tax return year(s). Previously, a husband and wife could both jointly sign one form.
• A taxpayer must specifically check a box on the form to authorize the IRS to send copies of all notices and communications to the representative. Courtesy mailings no longer are automatic.
• Representatives no longer may receive refund checks and/or other amounts payable to the taxpayer.
• Unless specifically authorized, a representative now may not execute a request for disclosure of tax returns or return information to a third party, substitute or add additional representatives, or sign certain tax returns.

The new version of the form also reflects the limitations on authority to practice before the IRS under Circular 230 imposed on registered tax return preparers and un-enrolled return preparers.

(Form 2848 and instructions are available on the IRS’s website at http://www.irs.gov/pub/irs-pdf/f2848.pdf)

Kenneth S. Savell, J.D. LL.M (Tax)
IRS Practice and Procedure Group