IRS Form 2848 — Power of Attorney and Tax Representation — Definition Glossary

Defined by Sarah Mitchell, CPA | Reviewed by: James Okafor, EA | Updated May 2026

Full Definition

IRS Form 2848 is the Power of Attorney and Declaration of Representative — the document that authorizes a tax professional (CPA, attorney, enrolled agent, or registered tax return preparer) to represent a taxpayer before the IRS in all proceedings. With a valid Form 2848 on file, the IRS must contact only the authorized representative rather than the taxpayer directly — Revenue Officers, ACS agents, and IRS examiners all must route communications through the representative. This provides immediate relief from IRS direct contact pressure for business owners facing enforcement. Form 2848 must specify: the taxpayer’s name and EIN, the representative’s credentials, the specific tax matters authorized (tax form, year, and type), and the specific IRS proceedings authorized. Form 2848 can be revoked at any time by the taxpayer. Filing Form 2848 is typically the first action a tax professional takes when engaged to represent a business with IRS tax debt — it immediately stops direct IRS contact with the business owner.

Why This Matters for Businesses With Tax Debt

Understanding IRS Form 2848 — Power of Attorney and Tax Representation is essential for any business owner navigating IRS enforcement or business tax debt. This term directly affects the resolution options available — including whether tax debt financing is a viable solution, how federal tax liens affect the business, and what the IRS can legally collect.

Related Tax Terms

• IRS Revenue Officer
• Trust Fund Recovery Penalty
• IRS Form 8821

Is Your Business Facing This Situation?

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Full Name *

Business Name *

Email Address *

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Type of Tax Debt *-- Select Tax Debt Type --IRS 941 Payroll Tax DebtFederal Tax LienIRS Bank Levy (Active Now)Trust Fund Recovery Penalty (TFRP)State Tax DebtOIC Bridge FinancingMultiple Types

Approximate Tax Debt Amount *-- Select Amount --$10,000 - $25,000$25,000 - $50,000$50,000 - $100,000$100,000 - $250,000$250,000 - $500,000$500,000+

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What enforcement actions are active? How long has the debt been owed? Any upcoming deadlines?

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Sources: IRS.gov; Internal Revenue Code (IRC); IRS Publications 1, 594, 1660, 594. Tax Funds is a financing marketplace — not a lender, CPA firm, or law firm. Content is for informational purposes only and does not constitute tax or legal advice.