what is the purpose of form 2848 power of attorney and declaration of representative 
form 2848 is similar but not identical to a power of attorney poa it does not however relieve or indemnify the taxpayer of any tax liability when you sign form 2848 you authorize a certified public accountant cpa attorney or other person designated as your agent to take certain actions on your behalf including a limited situation for example could be if you are suffering from a disease or injury or you are outside of the united states continuously for at least 60 days before the date that a return is required to be filed in any other circumstance let s say you re on vacation before and after your return has been prepared and must be filed you must submit a request in writing to the irs for permission for someone such as a tax preparer to sign your return 4 however form 2848 is not a blanket grant of authority to do everything connected with taxes on your behalf for instance your agent cannot taxpayers can revoke previously named representatives by writing revoke across the top of a new form 2848 signing it and sending it to the irs with a copy of the original form 2848 who can file form 2848 power of attorney and declaration of representative anyone who wishes to be represented by an authorized power of attorney when meeting with the irs may fill out and submit form 2848 authorized individuals or organizations include attorneys or law firms cpas and enrolled agents these agents can fully represent taxpayers to the irs 6 the irs also allows individuals who are related to the taxpayer such as family members or fiduciaries to act as third party representatives however their access is limited and they may represent taxpayers only in the presence of customer service agents revenue agents or similar irs employees they cannot execute closing agreements waivers or refunds moreover they cannot sign documents for taxpayers 5 