Tax Dictionary – Power of Attorney
A Power of Attorney (POA) allows a third party to represent you before the IRS. The authorized individual can advocate, negotiate, and sign on your behalf. They can argue facts and the application of law. POAs can receive copies of notices and transcripts of your account.
Authorized individuals can include attorneys, certified public accountants, enrolled agents, general partners, full time employees, family members, and others.
POAs must be in writing.
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You can choose a person to represent you in your dealings with the IRS. This is helpful when the IRS is auditing your tax return or the IRS has contacted you about an unpaid tax balance that you cannot pay in full or that you do not think you owe. IRS Form 2848, Power of Attorney and Declaration of Representative, allows one or more individuals listed on the form to contact the IRS on your behalf.
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