![]() The IRS has CAF Units with staff located in the IRS service centers in Philadelphia, ![]() The CAF is just a list of all Forms 2848 that can be accessed by your name or the tax representative’s name. The IRS maintains a Centralized Authorization File (“CAF”). ![]() As of this article, the most current version was revised in 2021. ![]() You can check this by examining the revision date in the top left corner of the form. It may or may not accept outdated power of attorney forms. The IRS has changed this form frequently. When you access this form, you will want to check to ensure that you have the latest version. A copy of the PDF document is available on the IRS.gov website. The Form 2848 power of attorney is a standard form. In fact, there are times when the holder should limit these powers (see this example of a trust fund penalty imposed on a bookkeeper solely because he had a Form 2848 for the business). You can limit these actions in part 5 of the form. The Form 2848 also allows the holder to take certain actions on your account with the IRS. The IRS requires this form for IRS audits, IRS collections cases, and even routine calls to get your IRS transcripts. You can read about the IRS confidentiality rules here (scroll to the bottom of the page). The longer version is that our tax laws prohibit the IRS from disclosing your tax information without your permission. The short version is that the IRS will not work with your tax attorney, CPA, or enrolled agent absent a Form 2848. This form allows your representative to get and give information to the IRS. The Form 2848 is the form you use to designate a representative for tax purposes. If you have questions about completing Form 2848 or Form 8821, please contact the agent or specialist who contacted you.When you hire a tax attorney, CPA, or enrolled agent, they will usually ask you to sign a Form 2848, Power of Attorney and Declaration of Representative. Line 4 - Specific Use Not Recorded on Centralized Authorization File (CAF)ĭo not check Box 4. If you don't know the IRS report number, then leave blank. To the right of the period, enter the three-digit IRS report number from IRS Notice CP152, Acknowledgement of Receipt of Tax Exempt Bond Form, for the return to which the power of attorney or tax information authorization relates. In the third column, Year(s) or Period(s), enter the bond issue date in "YYYYMM" format disregarding the day.In the second column, Tax Form Number, enter the IRS form number of the return covered by this authorization, if applicable (for example, 8038-G).include, if applicable, the complete legal name of the bond issue, issue amount, series, CUSIP number and date the bonds were issued.specifically describe the matter that the power of attorney or tax information authorization covers (for example, "examination of tax-advantaged bond issuance").In the first column, Description of Matter (2848)/Type of Tax Information (8821):.Line 3 – Acts Authorized (2848)/Tax Information (8821) For others (for example, a conduit borrower), follow the instructions for the form. Line 1 – Taxpayer InformationĮnter the bond issuer's name, address, phone number and employer identification number (EIN), if that is the entity being represented. These guidelines supplement, and don't replace the Instructions for Form 2848 PDF and Instructions for Form 8821 PDF. Form 8821, Tax Information Authorization PDF, when you want to name an individual to inspect confidential tax return information related to the bond issuance.Form 2848, Power of Attorney and Declaration of Representative PDF when you want to authorize an individual to represent you before the IRS, or.These instructions help tax-advantaged bond issuers, conduit borrowers and other related taxpayers complete Form 2848 or 8821.
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