Form 2848 2020

Form Rev. January 2018 Department of the Treasury Internal Revenue Service Part I OMB No. 1545-0150 Power of Attorney and Declaration of Representative For IRS Use Only Received by Go to www.irs.gov/Form2848 for instructions and the latest information. Name Telephone Caution A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored for any purpose other than representation before the IRS. Function Date / Taxpayer information. Taxpayer must sign and date this form on page 2 line 7. Cat. No. 11980J Form 2848 Rev.1-2018 Page 2 b Specific acts not authorized. My representative s is are not authorized to endorse or otherwise negotiate any check including directing or accepting payment by any means electronic or otherwise into an account owned or controlled by the representative s or any firm or other entity with whom the representative s is are associated issued by the government in respect of a federal tax liability. List any other specific deletions to the acts otherwise authorized in this power of attorney see instructions for line 5b Retention/revocation of prior power s of attorney. If the power of attorney is for a specific use not recorded on CAF check this box. See the instructions for Line 4. Specific Use Not Recorded on CAF. 5a Additional acts authorized. In addition to the acts listed on line 3 above I authorize my representative s to perform the following acts see instructions for line 5a for more information Access my IRS records via an Intermediate Service Provider Authorize disclosure to third parties Substitute or add representative s Sign a return Other acts authorized For Privacy Act and Paperwork Reduction Act Notice see the instructions. Cat. No. 11980J Form 2848 Rev.1-2018 Page 2 b Specific acts not authorized. My representative s is are not authorized to endorse or otherwise negotiate any check including directing or accepting payment by any means electronic or otherwise into an account owned or controlled by the representative s or any firm or other entity with whom the representative s is are associated issued by the government in respect of a federal tax liability. YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT. IF NOT COMPLETED SIGNED AND DATED THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER. Signature Print Name Title if applicable Print name of taxpayer from line 1 if other than individual Declaration of Representative Under penalties of perjury by my signature below I declare that I am not currently suspended or disbarred from practice or ineligible for practice before the Internal Revenue Service I am subject to regulations contained in Circular 230 31 CFR Subtitle A Part 10 as amended governing practice before the Internal Revenue Service I am authorized to represent the taxpayer identified in Part I for the matter s specified there and I am one of the following a c d e Attorney a member in good standing of the bar of the highest court of the jurisdiction shown below. Certified Public Accountant a holder of an active license to practice as a certified public accountant in the jurisdiction shown below. Enrolled Agent enrolled as an agent by the Internal Revenue Service per the requirements of Circular 230. H Unenrolled Return Preparer Authority to practice before the IRS is limited. An unenrolled return preparer may represent provided the preparer 1 prepared and signed the return or claim for refund or prepared if there is no signature space on the form 2 was eligible to sign the return or claim for refund 3 has a valid PTIN and 4 possesses the required Annual Filing Season Program Record of Completion s. See Special Rules and Requirements for Unenrolled Return Preparers in the instructions for additional information. k Qualifying Student receives permission to represent taxpayers before the IRS by virtue of his/her status as a law business or accounting student working in an LITC or STCP. See instructions for Part II for additional information and requirements. r Enrolled Retirement Plan Agent enrolled as a retirement plan agent under the requirements of Circular 230 the authority to practice before the IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED SIGNED AND DATED THE IRS WILL RETURN THE POWER OF ATTORNEY. If signed by a corporate officer partner guardian tax matters partner partnership on behalf of the taxpayer. YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT. IF NOT COMPLETED SIGNED AND DATED THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER. Signature Print Name Title if applicable Print name of taxpayer from line 1 if other than individual Declaration of Representative Under penalties of perjury by my signature below I declare that I am not currently suspended or disbarred from practice or ineligible for practice before the Internal Revenue Service I am subject to regulations contained in Circular 230 31 CFR Subtitle A Part 10 as amended governing practice before the Internal Revenue Service I am authorized to represent the taxpayer identified in Part I for the matter s specified there and I am one of the following a c d e Attorney a member in good standing of the bar of the highest court of the jurisdiction shown below. Certified Public Accountant a holder of an active license to practice as a certified public accountant in the jurisdiction shown below. If you do not want to revoke a prior power of attorney check here. Signature of taxpayer. If a tax matter concerns a year in which a joint return was filed each spouse must file a separate power of attorney even if they are appointing the same representative s. If signed by a corporate officer partner guardian tax matters partner partnership on behalf of the taxpayer. YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT. IF NOT COMPLETED SIGNED AND DATED THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER. Signature Print Name Title if applicable Print name of taxpayer from line 1 if other than individual Declaration of Representative Under penalties of perjury by my signature below I declare that I am not currently suspended or disbarred from practice or ineligible for practice before the Internal Revenue Service I am subject to regulations contained in Circular 230 31 CFR Subtitle A Part 10 as amended governing practice before the Internal Revenue Service I am authorized to represent the taxpayer identified in Part I for the matter s specified there and I am one of the following a c d e Attorney a member in good standing of the bar of the highest court of the jurisdiction shown below.