Form 2848, Power of Attorney and Declaration of Representative

Here you can find information about Form 2848, Power of Attorney and Declaration of Representative. 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.