Do I need to file a Form 2848(SP) every year?
No, you do not need to file a new Form 2848(SP) every year unless the representative's power of attorney has expired or if you want to revoke their previous authority and grant it to someone else. The power of attorney granted through this form remains in effect until it is revoked by the taxpayer.
How long does it take to process a Form 2848(SP)?
The processing time for a Form 2848(SP) varies depending on the complexity of the case and the volume of forms being processed by the IRS. Typically, it takes between 6-8 weeks for the IRS to process the form. However, it can take longer if there are issues with the information provided or if additional documentation is required.
Can the power of attorney be granted to more than one person?
Yes, the power of attorney can be granted to multiple representatives. However, they should all sign the same form and each representative must have their own unique identification number (such as social security number or individual taxpayer identification number).
What is this form used for?
The Form 2848(SP) is a power of attorney and declaration of representative form used by taxpayers to authorize another person (individual or entity) to represent them before the Internal Revenue Service (IRS). This form can be used for various tax matters, including applying for an Employer Identification Number (EIN), requesting a letter stating that no penalties are due on previously filed returns, making an offer in compromise, and many others.
Is there a fee for filing a Form 2848(SP)?
No, there is no fee to file a Form 2848(SP). However, there may be other fees associated with the tax matter for which the representative is being granted power of attorney (such as an application fee for an EIN or a user fee for electronic filing of a return).
What is the difference between a Form 2848(SP) and a Form 2845?
The primary difference between the two forms is that the Form 2848(SP) grants broad powers to the representative, allowing them to perform most tasks on behalf of the taxpayer, while the Form 2845 limits the scope of the representative's authority. The Form 2845 is typically used for specific tasks, such as making an offer in compromise or requesting a collection due process hearing.
Who can sign this form?
The taxpayer or the person who has been granted power of attorney (POA) must sign this form. The representative cannot sign for themselves unless they are also the taxpayer. Both the taxpayer and the representative must provide their identifying information, such as social security number or individual taxpayer identification number, and jurisdiction of licensure if applicable.
Can a law student or graduate practice law outside of the United States?
Yes, a law student or graduate can practice law outside of the United States as long as they meet the necessary licensing requirements in the jurisdiction where they intend to practice.
Can a law student or graduate represent a taxpayer before an IRS office outside the United States?
Yes, law students and recent graduates can represent a taxpayer before an IRS office outside the United States if they have been authorized by the Taxpayer Advocate Service (TAS). They must also follow the requirements specified in Circular 230.
Can a law student or graduate practice before the IRS?
Yes, a law student or graduate can practice before the IRS if they meet certain requirements. Law students and recent graduates who have completed their LL.M. (Master of Laws) in Taxation or J.D./LL.B. (Juris Doctor/Bachelor of Laws) at an ABA-accredited law school can file Form 2848, Power of Attorney and Declaration of Representative, to represent a taxpayer before the IRS.
What are the requirements for a law student or graduate to practice before the IRS?
Law students and recent graduates can only practice before the IRS if they meet certain requirements. They must have completed their LL.M. (Master of Laws) in Taxation from an ABA-accredited law school within the last two years or have a J.D./LL.B. (Juris Doctor/Bachelor of Laws) from an ABA-accredited law school.
What happens if I lose my power of attorney document?
If you lose your Form 2848(SP) or any other document granting power of attorney, you should file a new one as soon as possible. You can do this by completing and submitting a new Form 2848(SP). If the representative needs to act on your behalf before you receive the new form, they may be able to use the previous form if it has not expired.
Can I make changes to an existing Form 2848(SP)?
Yes, you can make changes to an existing Form 2848(SP) by filing a new form with the appropriate modifications. Be sure to include the previous representative's information and the reason for the change in the new form.