Posted On: April 20, 2012 by Mitchell A. Port

Power of Attorney

When Is a Power of Attorney Not Required?

A power of attorney is not required in some situations when dealing with the IRS. The following situations do not require a power of attorney.

Representing a taxpayer through a nonwritten consent.

Allowing the IRS to discuss return information with a third party designee.

Allowing a tax matters partner or person (TMP) to perform acts for the partnership.

Providing information to the IRS.

Allowing the IRS to discuss return information with a fiduciary.

Authorizing the disclosure of tax return information through Form 8821.

Providing information to the IRS. If you are merely providing information to the IRS at the request of the IRS, a power of attorney is not required.

Disclosure of tax return information. You do not have to file a power of attorney to authorize the IRS to discuss and provide specific confidential tax return information to any organization you designate through the use of Form 8821, partnership, corporation, firm, trust, or individual. You may file your own tax information authorization without using Form 8821, but it must include all the information that is requested on the form.

Form 8821 is strictly a disclosure authorization form and cannot be used to designate an individual to represent you. If you want to name a representative, you should use
Form 2848.

With a Federal tax matters, like income or payroll taxes, you have the right to represent yourself or have someone represent you before the IRS. If you want someone to represent you before the IRS file form 2848, Power of Attorney and Declaration of Representative, with the IRS office where you want your representative to act for you. The most recent form has been revised as of March, 2012. Your representative must be a person authorized to practice before the Internal Revenue Service; I am an authorized representative. Your signature on Form 2848 allows the individual or individuals named to represent you before the IRS and to receive your tax information.

Call for proper representation. Call for a free phone consultation. Speak with Mitchell A. Port at (310) 559-5259.