Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. You may authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a special appearance authorization issued by the Taxpayer Advocate Service. Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information. You can file Form 2848, Power of Attorney and Declaration of Representative, if the IRS begins a Foreign Bank and Financial Accounts (FBAR) examination as a result of an income tax examination. Please see Representation for FBAR Issues section of Report of Foreign Bank and Financial Accounts (FBAR) for more information. Current Revision Form 2848 PDF Instructions for Form 2848 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 2848 Revisions Submit Forms 2848 and 8821 Online Low Income Taxpayer Clinics About Publication 1, Your Rights as a Taxpayer Publication 216, Conference and Practice Requirements PDF About Publication 947, Practice Before the IRS and Power of Attorney Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service PDF Third Party Authorization Purpose Other Current Products Related About Form 56, Notice Concerning Fiduciary Relationship About Form 4506-T, Request for Transcript of Tax Return About Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript About Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return About Form 8821, Tax Information Authorization About Form 8822, Change of Address About Form 8822-B, Change of Address or Responsible Party - Business
