If you want a tax attorney to represent you on a federal tax problem, file Form 2848 Power of Attorney and Declaration of Representative with an IRS office. Signing Form 2848 allows the IRS tax attorney named by you to represent you before the IRS and to receive your tax information.
Your tax lawyer must be a person authorized to practice before the IRS. Tax lawyers have to apply to practice before the IRS and be granted permission to do so.
Generally, when you appoint a California tax lawyer on the Power of Attorney form, that tax attorney’s authority includes, among many things: signing a waiver agreeing to a tax assessment, extending the time for assessing and collecting tax, and waiving restrictions on the assessment and collection of deficiencies of tax. The tax attorney can also substitute another representative such as your CPA if you permit this on the power of attorney. In limited circumstances, a tax attorney can be authorized to sign an income tax return for you if you permit this on the power of attorney.
If you want to limit what the tax lawyers can do on your behalf, the power of attorney enables you to do that too.
When completing the Form 2848, you must show the name, taxpayer identification number (TIN), and address of the taxpayer, as well as, the name and address of the representative(s), the type of tax, the tax form number and the year(s) and/or period(s) for which the power is granted. You can list returns for any number of specified years and/or periods that have already ended and returns for years and/or periods that will end no later than three years from the date the form is signed.
For example, you may list income tax, Form 1040, for Calendar Year 2004 and employment tax, Form 941, for the third and fourth quarters of 2003. The Form 2848 will be returned to you for correction if you use a general reference to “all years”, “all periods,” or “all taxes”.
If you and your spouse filed a joint return and the same tax lawyer will represent both of you, the power of attorney must be signed and dated by both husband and wife. If either one of you does not wish to be represented, only the spouse who wishes to be represented should sign and date the Form. If you and your spouse filed a joint return, but wish to be represented by different tax attorneys, each of you must complete your own Power of Attorney.
For additional information look at Publication 947, Practice Before the IRS and Power of Attorney.
Mitchell A. Port is authorized to practice before the IRS. He is also admitted to practice before the Ninth Circuit Court of Appeals and federal district court. To speak with a California tax attorney about tax problems, call Mitchell at 310.559.5259