Agents can only speak with an authorized officer or trustee or a professional tax representative to disclose that an organization is being examined. This is why we ask organizations to complete a power of attorney form. A power of attorney is a legal instrument used to authorize a third party to represent a taxpayer before the IRS. It can be used by taxpayers who are individuals, businesses or other entities. However, the representative must be an individual. A firm or business entity cannot be named as a representative, and the representative must be a person eligible to practice before the IRS. The power of attorney must list each year and tax return to which it applies. Additional information Form 2848, Power of Attorney and Declaration of Representative PDF Form 2848 Instructions PDF Publication 4245, Guide to preparing Form 2848 PDF Taxpayer Rights Corner Return to Charity and Nonprofit Audits main page.
