POA 2004 changes

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Form 2848 can no longer be used by Un-enrolled Return Preparers to receive tax or confidential information about their clients unrelated to an examination of that client. Instead, Form 8821 or Form 4506, Request for Copy of Tax Return or Form 4506-T, Request for Copy of Transcript, should be used. Un-enrolled Return Preparers can only use Form 2848 to represent their clients during an audit of a return they prepared. For more inform click on Hot Topic .

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Prior to 2004, IRS provided confidential tax information to individuals who were ineligible to practice before the Service if they submitted a properly completed form 2848, Power of Attorney. Starting with the availability of the 2004 revision of Form 2848 and its instructions, this will no longer be the practice of IRS. The IRS announced in December 2003 that it will discontinue this practice and instead will reject for all purposes, a Form 2848 listing an ineligible representative, in order to eliminate confusion over the proper use of the form. IRS will continue to recognize those disclosure authorizations submitted before the 2004 revision.

Also starting with the availability of the 2004 revision of Form 2848 and its instructions, Form 2848 cannot be used by Un-enrolled Return Preparers to receive tax or confidential information about their clients unrelated to an examination of that client. Instead, Form 8821 or Form 4506, Request for Copy of Tax Return or Form 4506-T, Request for Copy of Transcript, should be used. Form 2848 should only be used by Un-enrolled Return Preparers to represent clients in an audit or examination of a return they prepared. See Circular 230, section 10.7(c)(1)(vii), and Rev. Proc. 81-38/Publication 470 for information on unenrolled return preparers’ eligibility to engage in limited practice.