Form 2848 Missing Representative and/or Taxpayer signatures or signature dates. (Page 5 of Form 2848 Instructions gives requirement for the signature and date.) Line 3. Acts authorized - Non-specific identification of tax periods (tax matters), i.e., generalizations. Example: All Years, All future periods Page 3 of the instructions outlines several acceptable entries for the Acts authorized, description of tax matters field. Example: 2012 through 2014 or 2012 - 2014 or 2012, 2013, 2014 If the Box on Line 6, Retention/Revocation of Prior Power(s) of Attorney, is checked and no copy of the power of attorney is attached to identify the representative that is being retained. Missing designation and/or jurisdiction state. Missing bar license, certification, registration or enrollment number when applicable. Title of business taxpayer signing the POA not indicated. Form 8821 Missing taxpayer signature and/or date. (Page 4 of Form 8821 Instructions provides the requirement for the signature and date.) Non- specific identification of tax periods (tax matters), generalizations. Example: All Years, All future periods Incorrect EIN/SSN for taxpayer. Form 706 No representative signature and/or date. Related The Centralized Authorization File (CAF) - Authorization rules Submit Forms 2848 and 8821 online
