IRS Right to Representation & Form 2848

lawIf you are ever subject to any type of interview or examination by the IRS, you must know your rights to have a professional represent you. The IRS has given taxpayers the right to be represented by attorneys, certified public accountants, enrolled agents, registered tax return preparers and other persons authorized to practice in front of the IRS under the Treasury Department’s Circular 230.

Filing Form 2848

In order for the IRS to acknowledge your representative, you must file a Form 2848 (Power of Attorney and Declaration of Representative) prior to your interview or examination. This form basically tells the IRS that you do not wish to represent yourself and have designated a professional representative to answer any questions on your behalf.

This can be very beneficial for you because it puts a person in between you and the IRS. In a lot of cases, a taxpayer is not aware of what the IRS is getting at and can sometimes say the wrong thing. You want to avoid this mistake at all cost; you do not want to open up more problems simply by saying something the IRS finds suspicious.

Exceptions to Form 2848

In some situations the IRS is allowed to bypass a taxpayer’s professional representative. This can happen when the representative is taking too much time and purposely slows down the investigation. If the IRS chooses to not acknowledge the power of attorney, they can simply contact the taxpayer directly without notice to the professional representative.

About Paul Gaulkin CPA

Paul Gaulkin is a Certified Public Accountant and enrolled with the U.S. Treasury to practice before the IRS. Mr. Gaulkin possesses unique technical knowledge in the process of securing relief for taxpayers nationwide with IRS and State tax problems. With an accounting degree from Florida International University, he is able to transform complex tax and accounting problems into easy to understand solutions.


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