Hello and welcome. In this video we're.going to talk about IRS Form 2848 Power.of Attorney and Declaration of.Representative. We'll explain what this.form authorizes, who should use it, plus.some helpful tips to make sure the IRS.will approve your request for Power of.Attorney. Let's jump right in..Tip #1- What is IRS Form 2848 and.who should use it? Only certain people.can be granted Power of Attorney using.Form 2848. For tax professionals that.group includes attorneys, CPAs, and.enrolled agents. This form allows tax.professionals to represent their client.before the IRS, as if they were the.taxpayer. There are a number of reasons.this type of representation may be.necessary. Maybe your client is out of.the country during tax season, or they're.limited in their ability to communicate.because of a medical condition. Maybe you.represent a corporation or individual.with unresolved tax debt. The 2848 allows.you to define and limit the scope of the.authority your client wishes to grant,.but more on that in a moment. .A successfully filed 2848 also gives a.tax professional the authority to.receive confidential tax information for.their client, including tax returns,.transcripts, and IRS notices. However, if.you're only looking for access to your.clients tax documents, you may be better.off using the much simpler form 8821. .Tip #2- Be specific on line three..The 2848 gets rejected.a lot, and it's usually because people.don't follow the instructions when.filling out line three. While filling out.this section, you must clearly state the.specific issue or issues that you're.requesting authorization for. This.includes the nature of the issue, the.types of forms involved in the specific.period of time that this Authority will.be granted. In line three, you must be.specific using general terms like \"all.taxes\" or \"all years\" in this section will.result in a rejected request..Let's go through line three column by.column so that this doesn't happen to.you. Column #1- the Description of.the Matter. This is where you describe.the type of tax or issue that you'll be.dealing with. Common descriptions in this.column can include income, employment, .civil penalty, and Circular 230 violation..If you're representing a client in.regards to a penalty or other.collections issue,.you would list the type of tax.associated with the issue. For instance, .if you are assisting an individual who.owes back taxes to the IRS, you would.list income in column 1..Column #2- Tax Form Number. For the second column, you.would list the forms that you need.access to. When filling it out, it's.extremely important to specifically list.the form numbers. Lots of people write.the title of the form instead of the.form number, resulting in a denied.request. For instance, if you're.representing a corporation and need.access to their corporate tax return,.write form 1120 in column 2 not.corporate tax return. If you need access.to multiple forms, make sure to list them.all in the rows provided..Column #3- Years or Periods. This column identifies.the specific periods for which you are.authorized to access forms. You can.specify calendar years, quarterly.periods, or even intermittent time.periods. If you want to have authority to.pull forms from 2014 to 2016, simply.write 2014 through 2016 in the third column..Tip # 3- Intermediate Service.Providers..Another section worth paying attention to is line 5, specifically, the new checkbox on line 5a. There are.multiple boxes you can check, but we're.going to focus on the one dealing with.accessing IRS documents, from an.intermediate service provider..By checking this box, tax information, such as transcripts, can easily be accessed.through third party software, like Canopy. .If this box is left unchecked, you can.only obtain tax information the.old-fashioned way, directly from the IRS..If you're not sure whether or not to.check this box, go ahead and check it..Checking it gives you the multiple.options for retrieving your clients tax.documents in the future..Tip #4- where to File the 2848..So you've finished filling out form 2848, with all the correct information, now where does it go?.This formula almost always gets.sent to the regional calf unit.associated with the state where the.taxpayer resides. Unless you're dealing.with the IRS directly, and they.specifically request the form, you will.mail this document to the clients.regional calf unit based on your clients.home address, either Ogden, Utah or.Memphis, Tennessee. If the taxpayer lives.outside the US, you should send the 2848 to the calf unit in Philadelphia..To find the address of the calf unit.assigned to your taxpayer state, check.the link in our video description..So, let's recap. IRS Form 2848 is designed.to give attorneys, CPAs, and enrolled.agents authority to receive confidential.tax documents and represent their.clients before the IRS. Be specific when.filling out line 3, specifically state.the issue, forms, and time periods to.avoid giving your Power of Attorney.Request denied..General information is not your friend here. Determine where your tax documents.will be retrieved from. If an.intermediate service provider will be.used, check that first box in line 5a..Make sure to check the instructions on.Form 2848 to see which calf unit you should.send your finished form to. The link to.the instructions is in the description..That's all we have for you on IRS Form.2848. Thanks for watching. Comment below.if you have any tips for the 2848 that.we didn't get to. Also, feel free to.comment if you have any suggestions for videos you'd like to see in the future..See you next time!.You know it's easier than watching form videos on YouTube?.Letting Canopy fill out the forms for.you. Click now to get automated form.filling with your free trial of Canopy..