Who Can Represent You?
You have options! You can represent yourself, or authorize someone to represent you. This person doesn't need to be an attorney. They just need to be authorized to practice before the IRS. Also, if you cannot afford to hire a representative, you may be eligible for assistance from a Low Income Taxpayer Clinic. Refer to Topic no. 101.
Power of Attorney (Form 2848)
Need someone to act on your behalf? Use Form 2848, Power of Attorney and Declaration of Representative. This form lets you authorize someone to represent you before the IRS and receive your tax information for specific tax matters and periods.
Important: Complete the form accurately, sign, and date it! This helps avoid rejection by the IRS's Centralized Authorization File (CAF).
Joint Filers: Both filers must submit separate Forms 2848.
When you submit a Form 2848, it's included on the IRS's Centralized Authorization File (CAF). The CAF allows IRS personnel who don't have access to the original power of attorney to determine whether you've authorized an individual to represent you.
Tax Information Authorization (Form 8821)
Want to allow someone to access your tax information without them representing you? Use Form 8821, Tax Information Authorization. Refer to Topic no. 312 for more details.
More Information
Instructions for Form 2848
Publication 947, Practice Before the IRS and Power of Attorney
Publication 1, Your Rights as a Taxpayer