A principal officer or trustee may represent an organization at any level of appeal. Or, the organization may be represented by an attorney, certified public accountant, or individual enrolled to practice before the Internal Revenue Service. If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Form 2848 Power of Attorney and Declaration of Representative PDF, or Form 8821 Tax Information Authorization PDF, as appropriate (or any other properly written power of attorney or authorization), may be used for this purpose. Additional information Form 2848 instructions PDF
