Power of Attorney (POA)

IRS Definition

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.

More from H&R Block

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. Learn more about the benefits of hiring a tax professional to deal with the IRS for you.

Or, learn how to research your IRS account.

Related Tax Terms

Authorization IRS Representation

Get help from an expert

Your local H&R Block tax pro can look into your issue and deal with the IRS for you.

Schedule a Free Consultation

Or call 855-536-6504

Related Information

Power of Attorney: It’s How Your Tax Pro Deals with the IRS For You

Learn the three main benefits of engaging a power of attorney to research your IRS account and resolve your tax problems. Get the facts from the experts at H&R Block.

How to Research Your IRS Account

Requesting your tax transcripts is the best way to research your IRS tax account. You can also authorize your tax pro to communicate with the IRS for you.

Four Things You Should Know Before Calling the IRS

Do you need to call the IRS? Get the IRS phone number and learn what you need to know before calling from the tax experts at H&R Block.

The Top Seven Questions About IRS Transcripts – and How They Can Help You

Learn the value of IRS tax transcripts from the experts at H&R Block. Find out why you may need them, where to get them, and how to decode them.

The IRS Offers Alternatives When You Can’t Pay Your Tax Bill

Get the facts from H&R Block about IRS payment options when you can't pay your tax bill, including short-term extensions, monthly payment plans, and more.