Please Print: Power of Attorney Forms: 2848 - 8821

There are two forms available to you when representing your client as follow:

Form 2848 (Power of Attorney) and Form 8821 (Tax Information Authorization). Form 2848 gives full authority to an individual to be the representative of any taxpayer, while Form 8821 gives authority to individuals to receive and give information.

Form 2848: Is used by attorneys, enrolled agents, certified public accountants, un enrolled return preparers, and enrolled actuaries. Practice Before the IRS Web Site.

Form 8821: authorize the IRS to discuss and provide specific confidential tax return information to individuals. If you're not one of the above as described on Form 2848 then use this form. See page 10 of Practice Before the IRS Web Site.

If you are not a CPA, an Enrolled Agent, or an Attorney, I suggest you study for and take the exam to become an Enrolled Agent.

The examination division of the IRS will normally accept Form "8821" and will discuss issues with you in regards to the audit. Or, if you feel uncomfortable, accompany your client to his/her audit and get involved. The Collection Division of the IRS may give you a problem, in this case have your client with you when you negotiate a payment plan, a wage garnishment release and so on.