Authority Granted

• Form 2848 is a document that grants a limited power of attorney. It is a two-part document, with the taxpayer filling out the first part and the representative completing the second. The designated representative must indicate in Part II their qualification for receiving the power of attorney designation, which grants the authority to conduct any and all acts with respect to the IRS that the taxpayer themselves could perform. This includes the signing of extensions and waivers. On line 5 of Part I, the taxpayer can list any additional actions they'd like to authorize or powers they'd like to reserve.
  
  

Where To File

• There are only two U.S.-based processing centers that accept Form 2848, and one for international senders. Residents in eastern states file in Tennessee, and those in western states file in Utah (see the Resources section for precise addresses). Plains states like Nebraska and Oklahoma file with the western states, but refer to the chart in the Resources section if there is any uncertainty. To file from an international address, send your form to the international office in Philadelphia.
  
  

Revocation

• Form 2848 is also used to revoke a power of attorney granted as described above. To do so, a copy of the original Form 2848 must be resent to the same processing center where it was originally filed. The document must be signed anew by either the taxpayer, if he is revoking the authority, or by the representative, if he is withdrawing from his role. The word "REVOKE" should be written across the top of the page. If a copy of the original form is not available, a separate written statement must be sent listing the tax matters and periods for which the authority is being revoked (or "all matters/periods"), and clearly identifying the representatives whose power is being revoked by both name and address.