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Amend 2010 Tax

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Amend 2010 Tax

Amend 2010 tax Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. Amend 2010 tax , Liabilities. Amend 2010 tax B Basis Adjusted, Adjusted basis. Amend 2010 tax Original, Basis. Amend 2010 tax Bonds, U. Amend 2010 tax S. Amend 2010 tax Treasury, U. Amend 2010 tax S. Amend 2010 tax Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. Amend 2010 tax Lease, Cancellation of a lease. Amend 2010 tax Real property sale, Canceling a sale of real property. Amend 2010 tax Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. Amend 2010 tax Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. Amend 2010 tax Charitable organization Bargain sale to, Bargain sales to charity. Amend 2010 tax , Bargain sale to charity. Amend 2010 tax Gift to, Gift to charitable organization. Amend 2010 tax Classes of assets, Classes of assets. Amend 2010 tax Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. Amend 2010 tax Commodities derivative financial instruments, Commodities derivative financial instrument. Amend 2010 tax Condemnations, Condemnations, Section 1231 transactions. Amend 2010 tax Conversion transactions, Conversion Transactions Copyrights, Copyright. Amend 2010 tax , Copyrights. Amend 2010 tax Covenant not to compete, Covenant not to compete. Amend 2010 tax D Debt cancellation, Cancellation of debt. Amend 2010 tax , Cancellation of debt. Amend 2010 tax Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. Amend 2010 tax Records, Depreciation Recapture Section 1245, Section 1245 property defined. Amend 2010 tax , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. Amend 2010 tax Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. Amend 2010 tax E Easement, Easement. Amend 2010 tax Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. Amend 2010 tax U. Amend 2010 tax S. Amend 2010 tax Treasury notes or bonds, U. Amend 2010 tax S. Amend 2010 tax Treasury Notes or Bonds F Fair market value, Fair market value. Amend 2010 tax Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. Amend 2010 tax D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. Amend 2010 tax , Forms 1099-A and 1099-C. Amend 2010 tax 1099-B, Form 1099-B. Amend 2010 tax 1099-C, Forms 1099-A and 1099-C. Amend 2010 tax , Forms 1099-A and 1099-C. Amend 2010 tax 1099-S, Form 1099-S. Amend 2010 tax 4797, Business property. Amend 2010 tax , Reporting the exchange. Amend 2010 tax , Form 4797 8594, Reporting requirement. Amend 2010 tax 8824, Reporting the exchange. Amend 2010 tax 8949, Forms to file. Amend 2010 tax , Personal-use property. Amend 2010 tax , Reporting the exchange. Amend 2010 tax , More information. Amend 2010 tax , Timber, Introduction, Form 1099-B. Amend 2010 tax , Personal-use property. Amend 2010 tax , Mark-to-market election. Amend 2010 tax Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. Amend 2010 tax G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. Amend 2010 tax Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. Amend 2010 tax Help (see Tax help) Holding period, Holding period. Amend 2010 tax Housing, low income, Low-income housing. Amend 2010 tax , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. Amend 2010 tax Information returns, Information Returns Inherited property, Inherited property. Amend 2010 tax Installment sales, Installment Sales, Installment sale. Amend 2010 tax Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. Amend 2010 tax Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. Amend 2010 tax Liabilities, assumption, Liabilities. Amend 2010 tax Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. Amend 2010 tax Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. Amend 2010 tax Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. Amend 2010 tax M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. Amend 2010 tax S. Amend 2010 tax Treasury, U. Amend 2010 tax S. Amend 2010 tax Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. Amend 2010 tax Related persons, Related persons. Amend 2010 tax , Controlled entity. Amend 2010 tax Sale or exchange of interest, Partnership Interests, Partnership interests. Amend 2010 tax , Partnership interests. Amend 2010 tax Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. Amend 2010 tax Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. Amend 2010 tax Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. Amend 2010 tax Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. Amend 2010 tax Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. Amend 2010 tax Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. Amend 2010 tax Replacement property, Replacement property. Amend 2010 tax , Replacement property to be produced. Amend 2010 tax Repossession, Foreclosures and Repossessions, Repossession. Amend 2010 tax Residual method, sale of business, Residual method. Amend 2010 tax Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. Amend 2010 tax , Bargain sale to charity. Amend 2010 tax Installment, Installment Sales, Installment sale. Amend 2010 tax Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. Amend 2010 tax Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. Amend 2010 tax Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. Amend 2010 tax Foreclosure, Foreclosure. Amend 2010 tax Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. Amend 2010 tax Residential, Residential rental property. Amend 2010 tax Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. Amend 2010 tax Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. Amend 2010 tax Indirect ownership, Ownership of stock or partnership interests. Amend 2010 tax Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. Amend 2010 tax T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. Amend 2010 tax Timber, Timber, Section 1231 transactions. Amend 2010 tax Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. Amend 2010 tax S. Amend 2010 tax Treasury bonds, U. Amend 2010 tax S. Amend 2010 tax Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. Amend 2010 tax Prev  Up     Home   More Online Publications
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Understanding Your CP53C Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.


What you need to do

  • You don’t need to do anything at this time.

You may want to

  • Call us at the toll-free number on the notice if you don’t receive your refund check or a follow-up letter within 10 weeks
  • Monitor your financial accounts

However, if you call us before 10 weeks have passed, we won’t have any information about the status of your refund.


Answers to Common Questions

Q. Why was my direct deposit refund returned to the IRS?

A. A financial institution will reject a refund for a variety of reasons. Most often, the personal information on the direct deposit doesn’t match its records: 

  • Name
  • SSN
  • Routing number

Q. Why could the refund review take up to 10 weeks?

A. We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance when we review tax returns. Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Q. Will calling the IRS give me additional information or speed my refund?

A. No, calling us won’t speed up your refund. You don’t need to call us unless we send you a letter asking ask you to contact us. Our telephone assistors won’t be able to provide any additional information.


Tips for next year

If you request a direct deposit refund, be sure the account you specify is in your name (or your spouse’s if you have a joint refund).


If you changed your name as a result of a recent marriage or divorce, be sure you’ll want to take the necessary steps to ensure the name on your tax return matches the name registered with the Social Security Administration.


Never direct your refund to an account that belongs to a relative, friend, or tax return preparer.

Page Last Reviewed or Updated: 22-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amend 2010 Tax

Amend 2010 tax Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amend 2010 tax Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Amend 2010 tax The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Amend 2010 tax The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Amend 2010 tax What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Amend 2010 tax Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Amend 2010 tax Representing a taxpayer at conferences, hearings, or meetings with the IRS. Amend 2010 tax Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Amend 2010 tax Providing a client with written advice which has a potential for tax avoidance or evasion. Amend 2010 tax Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Amend 2010 tax Who Can Practice Before the IRS? The following individuals can practice before the IRS. Amend 2010 tax However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Amend 2010 tax Form 2848 can be used for this purpose. Amend 2010 tax Attorneys. Amend 2010 tax   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Amend 2010 tax Certified public accountants (CPAs). Amend 2010 tax   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Amend 2010 tax Enrolled agents. Amend 2010 tax   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Amend 2010 tax Enrolled retirement plan agents. Amend 2010 tax   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Amend 2010 tax The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Amend 2010 tax Enrolled actuaries. Amend 2010 tax   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Amend 2010 tax The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Amend 2010 tax Student. Amend 2010 tax    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Amend 2010 tax For more information, see Authorization for special appearances, later. Amend 2010 tax Registered tax return preparers and unenrolled return preparers. Amend 2010 tax   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Amend 2010 tax An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Amend 2010 tax   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Amend 2010 tax Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Amend 2010 tax Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Amend 2010 tax   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Amend 2010 tax See Form 8821. Amend 2010 tax Practice denied. Amend 2010 tax   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Amend 2010 tax Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Amend 2010 tax Other individuals who may serve as representatives. Amend 2010 tax   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Amend 2010 tax An individual. Amend 2010 tax An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Amend 2010 tax A family member. Amend 2010 tax An individual can represent members of his or her immediate family. Amend 2010 tax Immediate family includes a spouse, child, parent, brother, or sister of the individual. Amend 2010 tax An officer. Amend 2010 tax A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Amend 2010 tax An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Amend 2010 tax A partner. Amend 2010 tax A general partner may represent the partnership before the IRS. Amend 2010 tax An employee. Amend 2010 tax A regular full-time employee can represent his or her employer. Amend 2010 tax An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Amend 2010 tax A fiduciary. Amend 2010 tax A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Amend 2010 tax See Fiduciary under When Is a Power of Attorney Not Required, later. Amend 2010 tax Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Amend 2010 tax See section 10. Amend 2010 tax 7(c)(1)(vii) of Circular 230. Amend 2010 tax Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Amend 2010 tax The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Amend 2010 tax However, it is granted only when extremely compelling circumstances exist. Amend 2010 tax If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Amend 2010 tax The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Amend 2010 tax The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Amend 2010 tax It merely confirms that a centralized file for authorizations has been established for the individual under that number. Amend 2010 tax Students in LITCs and the STCP. Amend 2010 tax   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Amend 2010 tax Authorization requests must be made to the Office of Professional Responsibility. Amend 2010 tax If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Amend 2010 tax Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Amend 2010 tax If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Amend 2010 tax Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Amend 2010 tax If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Amend 2010 tax Corporations, associations, partnerships, and other persons that are not individuals. Amend 2010 tax   These organizations (or persons) are not eligible to practice before the IRS. Amend 2010 tax Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Amend 2010 tax Not meeting the requirements for renewal of enrollment (such as continuing professional education). Amend 2010 tax Requesting to be placed in inactive retirement status. Amend 2010 tax Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Amend 2010 tax Failure to meet requirements. Amend 2010 tax   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Amend 2010 tax The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Amend 2010 tax The individual has 60 days from the date of the notice to respond. Amend 2010 tax Inactive roster. Amend 2010 tax   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Amend 2010 tax The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Amend 2010 tax Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Amend 2010 tax Inactive retirement status. Amend 2010 tax   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Amend 2010 tax They must continue to adhere to all renewal requirements. Amend 2010 tax They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Amend 2010 tax Suspension and disbarment. Amend 2010 tax   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Amend 2010 tax This includes engaging in acts of disreputable conduct. Amend 2010 tax For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Amend 2010 tax   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Amend 2010 tax See What Is Practice Before the IRS, earlier. Amend 2010 tax   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Amend 2010 tax However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Amend 2010 tax   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Amend 2010 tax The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Amend 2010 tax How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Amend 2010 tax Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Amend 2010 tax In either case, certain application forms, discussed next, must be filed. Amend 2010 tax Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Amend 2010 tax See Incompetence and Disreputable Conduct, later. Amend 2010 tax Form 2587. Amend 2010 tax   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Amend 2010 tax Form 2587 can be filed online, by mail, or by fax. Amend 2010 tax For more information, see instructions and fees listed on the form. Amend 2010 tax To get Form 2587, see How To Get Tax Help, later. Amend 2010 tax Form 23 and Form 23-EP. Amend 2010 tax   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Amend 2010 tax The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Amend 2010 tax Alternatively, payment may be made electronically pursuant to instructions on the forms. Amend 2010 tax To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Amend 2010 tax Form 5434. Amend 2010 tax   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Amend 2010 tax The application must include a check or money order in the amount of the fee shown on Form 5434. Amend 2010 tax To get Form 5434, see How To Get Tax Help, later. Amend 2010 tax Period of enrollment. Amend 2010 tax   An enrollment card will be issued to each individual whose enrollment application is approved. Amend 2010 tax The individual is enrolled until the expiration date shown on the enrollment card or certificate. Amend 2010 tax To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Amend 2010 tax What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Amend 2010 tax F. Amend 2010 tax R. Amend 2010 tax part 10 and reprinted in Treasury Department Circular No. Amend 2010 tax 230 (Circular 230). Amend 2010 tax An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Amend 2010 tax In addition, a practitioner cannot engage in disreputable conduct (discussed later). Amend 2010 tax Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Amend 2010 tax Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Amend 2010 tax See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Amend 2010 tax Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Amend 2010 tax Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Amend 2010 tax Communications regarding corporate tax shelters. Amend 2010 tax   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Amend 2010 tax Duty to advise. Amend 2010 tax   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Amend 2010 tax Due diligence. Amend 2010 tax   A practitioner must exercise due diligence when performing the following duties. Amend 2010 tax Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Amend 2010 tax Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Amend 2010 tax Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Amend 2010 tax Restrictions Practitioners are restricted from engaging in certain practices. Amend 2010 tax The following paragraphs discuss some of these restricted practices. Amend 2010 tax Delays. Amend 2010 tax   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Amend 2010 tax Assistance from disbarred or suspended persons and former IRS employees. Amend 2010 tax   A practitioner must not knowingly, directly or indirectly, do the following. Amend 2010 tax Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Amend 2010 tax Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Amend 2010 tax Performance as a notary. Amend 2010 tax   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Amend 2010 tax Negotiations of taxpayer refund checks. Amend 2010 tax   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Amend 2010 tax Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Amend 2010 tax The following list contains examples of conduct that is considered disreputable. Amend 2010 tax Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Amend 2010 tax Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Amend 2010 tax Soliciting employment by prohibited means as discussed in section 10. Amend 2010 tax 30 of Circular 230. Amend 2010 tax Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Amend 2010 tax Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Amend 2010 tax Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Amend 2010 tax Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Amend 2010 tax Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Amend 2010 tax Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Amend 2010 tax Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Amend 2010 tax Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Amend 2010 tax A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Amend 2010 tax Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Amend 2010 tax If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Amend 2010 tax See Who Can Practice Before the IRS, earlier. Amend 2010 tax What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Amend 2010 tax If the authorization is not limited, the individual generally can perform all acts that you can perform. Amend 2010 tax The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Amend 2010 tax For information on the limits regarding registered tax return preparers, see Circular 230 §10. Amend 2010 tax 3(f). Amend 2010 tax For information on the limits regarding unenrolled preparers, see Publication 470. Amend 2010 tax Acts performed. Amend 2010 tax   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Amend 2010 tax Represent you before any office of the IRS. Amend 2010 tax Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Amend 2010 tax Sign a consent to extend the statutory time period for assessment or collection of a tax. Amend 2010 tax Sign a closing agreement. Amend 2010 tax Signing your return. Amend 2010 tax   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Amend 2010 tax 6012-1(a)(5)). Amend 2010 tax You specifically authorize this in your power of attorney. Amend 2010 tax For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Amend 2010 tax Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Amend 2010 tax Other good cause if specific permission is requested of and granted by the IRS. Amend 2010 tax When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Amend 2010 tax For more information, see the Form 2848 instructions. Amend 2010 tax Limitation on substitution or delegation. Amend 2010 tax   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Amend 2010 tax   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Amend 2010 tax If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Amend 2010 tax Disclosure of returns to a third party. Amend 2010 tax   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Amend 2010 tax Incapacity or incompetency. Amend 2010 tax   A power of attorney is generally terminated if you become incapacitated or incompetent. Amend 2010 tax   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Amend 2010 tax See Non-IRS powers of attorney, later. Amend 2010 tax When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Amend 2010 tax A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Amend 2010 tax Represent you at a meeting with the IRS. Amend 2010 tax Prepare and file a written response to the IRS. Amend 2010 tax Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Amend 2010 tax Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Amend 2010 tax Your representative must complete that part of the form. Amend 2010 tax Non-IRS powers of attorney. Amend 2010 tax   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Amend 2010 tax For more information, see Processing a non-IRS power of attorney, later. Amend 2010 tax   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Amend 2010 tax Your name and mailing address. Amend 2010 tax Your social security number and/or employer identification number. Amend 2010 tax Your employee plan number, if applicable. Amend 2010 tax The name and mailing address of your representative(s). Amend 2010 tax The types of tax involved. Amend 2010 tax The federal tax form number. Amend 2010 tax The specific year(s) or period(s) involved. Amend 2010 tax For estate tax matters, the decedent's date of death. Amend 2010 tax A clear expression of your intention concerning the scope of authority granted to your representative(s). Amend 2010 tax Your signature and date. Amend 2010 tax You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Amend 2010 tax This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Amend 2010 tax The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Amend 2010 tax 502(b). Amend 2010 tax Required information missing. Amend 2010 tax   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Amend 2010 tax You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Amend 2010 tax If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Amend 2010 tax Procedure for perfecting a non-IRS power of attorney. Amend 2010 tax   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Amend 2010 tax The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Amend 2010 tax The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Amend 2010 tax Example. Amend 2010 tax John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Amend 2010 tax The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Amend 2010 tax However, it does not list specific tax-related information such as types of tax or tax form numbers. Amend 2010 tax Shortly after John signs the power of attorney, he is declared incompetent. Amend 2010 tax Later, a federal tax matter arises concerning a prior year return filed by John. Amend 2010 tax Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Amend 2010 tax If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Amend 2010 tax If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Amend 2010 tax Otherwise, he must name another individual who can practice before the IRS. Amend 2010 tax Processing a non-IRS power of attorney. Amend 2010 tax   The IRS has a centralized computer database system called the CAF system. Amend 2010 tax This system contains information on the authority of taxpayer representatives. Amend 2010 tax Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Amend 2010 tax Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Amend 2010 tax It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Amend 2010 tax   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Amend 2010 tax Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Amend 2010 tax Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Amend 2010 tax However, the following will also assist you in preparing the form. Amend 2010 tax Line-by-line hints. Amend 2010 tax   The following hints are summaries of some of the line-by-line instructions for Form 2848. Amend 2010 tax Line 1—Taxpayer information. Amend 2010 tax   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Amend 2010 tax If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Amend 2010 tax Line 2—Representative(s). Amend 2010 tax   Only individuals may be named as representatives. Amend 2010 tax If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Amend 2010 tax If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Amend 2010 tax Enter your representative's fax number if available. Amend 2010 tax   If you want to name more than three representatives, attach additional Form(s) 2848. Amend 2010 tax The IRS can send copies of notices and communications to two of your representatives. Amend 2010 tax You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Amend 2010 tax If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Amend 2010 tax Line 3—Tax matters. Amend 2010 tax   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Amend 2010 tax However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Amend 2010 tax The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Amend 2010 tax However, avoid general references such as “all years” or “all taxes. Amend 2010 tax ” Any Form 2848 with general references will be returned. Amend 2010 tax Line 4—Specific use not recorded on Centralized Authorization File (CAF). Amend 2010 tax   Certain matters cannot be recorded on the CAF system. Amend 2010 tax Examples of such matters include, but are not limited to, the following. Amend 2010 tax Requests for a private letter ruling or technical advice. Amend 2010 tax Applications for an employer identification number (EIN). Amend 2010 tax Claims filed on Form 843, Claim for Refund and Request for Abatement. Amend 2010 tax Corporate dissolutions. Amend 2010 tax Requests for change of accounting method. Amend 2010 tax Requests for change of accounting period. Amend 2010 tax Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Amend 2010 tax Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Amend 2010 tax Application for Award for Original Information under section 7623. Amend 2010 tax Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Amend 2010 tax Freedom of Information Act requests. Amend 2010 tax If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Amend 2010 tax If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Amend 2010 tax Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Amend 2010 tax Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Amend 2010 tax To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Amend 2010 tax If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Amend 2010 tax For more information on specific use, see the Instructions for Form 2848, line 4. Amend 2010 tax FAX copies. Amend 2010 tax   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Amend 2010 tax If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Amend 2010 tax Your representative may be able to file Form 2848 electronically via the IRS website. Amend 2010 tax For more information, your representative can go to www. Amend 2010 tax irs. Amend 2010 tax gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Amend 2010 tax If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Amend 2010 tax Instead, give it to your representative, who will retain the document. Amend 2010 tax Updating a power of attorney. Amend 2010 tax   Submit any update or modification to an existing power of attorney in writing. Amend 2010 tax Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Amend 2010 tax Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Amend 2010 tax   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Amend 2010 tax To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Amend 2010 tax A written notice of substitution or delegation signed by the recognized representative. Amend 2010 tax A written declaration of representative made by the new representative. Amend 2010 tax A copy of the power of attorney that specifically authorizes the substitution or delegation. Amend 2010 tax Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Amend 2010 tax However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Amend 2010 tax A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Amend 2010 tax Note. Amend 2010 tax The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Amend 2010 tax Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Amend 2010 tax If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Amend 2010 tax If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Amend 2010 tax If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Amend 2010 tax The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Amend 2010 tax If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Amend 2010 tax When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Amend 2010 tax If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Amend 2010 tax To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Amend 2010 tax A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Amend 2010 tax If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Amend 2010 tax When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Amend 2010 tax The following situations do not require a power of attorney. Amend 2010 tax Providing information to the IRS. Amend 2010 tax Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Amend 2010 tax Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Amend 2010 tax Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Amend 2010 tax Allowing the IRS to discuss return information with a fiduciary. Amend 2010 tax How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Amend 2010 tax The two completed forms for this example are shown on the next pages. Amend 2010 tax Example. Amend 2010 tax Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Amend 2010 tax They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Amend 2010 tax Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Amend 2010 tax Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Amend 2010 tax They want copies of all notices and written communications sent to Jim. Amend 2010 tax This is the first time Stan and Mary have given power of attorney to anyone. Amend 2010 tax They should each complete a Form 2848 as follows. Amend 2010 tax Line 1—Taxpayer information. Amend 2010 tax   Stan and Mary must each file a separate Form 2848. Amend 2010 tax On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Amend 2010 tax Mary does likewise on her separate Form 2848. Amend 2010 tax Line 2—Representative(s). Amend 2010 tax   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Amend 2010 tax Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Amend 2010 tax They also enter Mr. Amend 2010 tax Smith's CAF number, his telephone number, and his fax number. Amend 2010 tax Mr. Amend 2010 tax Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Amend 2010 tax Line 3—Tax Matters. Amend 2010 tax   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Amend 2010 tax Line 4—Specific use not recorded on Centralized Authorization File (CAF). Amend 2010 tax   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Amend 2010 tax See Preparation of Form — Helpful Hints, earlier. Amend 2010 tax Line 5—Acts authorized. Amend 2010 tax   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Amend 2010 tax Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Amend 2010 tax If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Amend 2010 tax Line 6—Retention/revocation of prior power(s) of attorney. Amend 2010 tax   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Amend 2010 tax However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Amend 2010 tax   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Amend 2010 tax (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Amend 2010 tax ) Line 7—Signature of taxpayer. Amend 2010 tax   Stan and Mary each signs and dates his or her Form 2848. Amend 2010 tax If a taxpayer does not sign, the IRS cannot accept the form. Amend 2010 tax Part II—Declaration of Representative. Amend 2010 tax   Jim Smith must complete this part of Form 2848. Amend 2010 tax If he does not sign this part, the IRS cannot accept the form. Amend 2010 tax What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Amend 2010 tax However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Amend 2010 tax Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Amend 2010 tax This image is too large to be displayed in the current screen. Amend 2010 tax Please click the link to view the image. Amend 2010 tax Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Amend 2010 tax Please click the link to view the image. Amend 2010 tax Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Amend 2010 tax Please click the link to view the image. Amend 2010 tax Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Amend 2010 tax Please click the link to view the image. Amend 2010 tax Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Amend 2010 tax Incomplete document. Amend 2010 tax   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Amend 2010 tax For example, if your signature or signature date is missing, the IRS will contact you. Amend 2010 tax If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Amend 2010 tax   In either case, the power of attorney is not considered valid until all required information is entered on the document. Amend 2010 tax The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Amend 2010 tax Complete document. Amend 2010 tax   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Amend 2010 tax In most instances, this includes processing the document on the CAF system. Amend 2010 tax Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Amend 2010 tax Documents not processed on CAF. Amend 2010 tax   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Amend 2010 tax For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Amend 2010 tax These documents remain with the related case files. Amend 2010 tax In this situation, you should check the box on line 4 of Form 2848. Amend 2010 tax In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Amend 2010 tax Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Amend 2010 tax However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Amend 2010 tax For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Amend 2010 tax However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Amend 2010 tax If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Amend 2010 tax Notices and other correspondence. Amend 2010 tax   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Amend 2010 tax If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Amend 2010 tax This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Amend 2010 tax The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Amend 2010 tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amend 2010 tax By selecting the method that is best for you, you will have quick and easy access to tax help. Amend 2010 tax Free help with your return. Amend 2010 tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amend 2010 tax The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend 2010 tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend 2010 tax To find the nearest VITA or TCE site, visit IRS. Amend 2010 tax gov or call 1-800-906-9887 or 1-800-829-1040. Amend 2010 tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2010 tax To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Amend 2010 tax aarp. Amend 2010 tax org/money/taxaide. Amend 2010 tax   For more information on these programs, go to IRS. Amend 2010 tax gov and enter keyword “VITA” in the upper right-hand corner. Amend 2010 tax Internet. Amend 2010 tax You can access the IRS website at IRS. Amend 2010 tax gov 24 hours a day, 7 days a week to: E-file your return. Amend 2010 tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amend 2010 tax Check the status of your refund. Amend 2010 tax Go to IRS. Amend 2010 tax gov and click on Where's My Refund. Amend 2010 tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Amend 2010 tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 2010 tax Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2010 tax Download forms, including talking tax forms, instructions, and publications. Amend 2010 tax Order IRS products online. Amend 2010 tax Research your tax questions online. Amend 2010 tax Search publications online by topic or keyword. Amend 2010 tax Use the online Internal Revenue Code, regulations, or other official guidance. Amend 2010 tax View Internal Revenue Bulletins (IRBs) published in the last few years. Amend 2010 tax Figure your withholding allowances using the withholding calculator online at www. Amend 2010 tax irs. Amend 2010 tax gov/individuals. Amend 2010 tax Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Amend 2010 tax irs. Amend 2010 tax gov/individuals. Amend 2010 tax Sign up to receive local and national tax news by email. Amend 2010 tax Get information on starting and operating a small business. Amend 2010 tax Phone. Amend 2010 tax Many services are available by phone. Amend 2010 tax   Ordering forms, instructions, and publications. Amend 2010 tax Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amend 2010 tax You should receive your order within 10 days. Amend 2010 tax Asking tax questions. Amend 2010 tax Call the IRS with your tax questions at 1-800-829-1040. Amend 2010 tax Solving problems. Amend 2010 tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amend 2010 tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amend 2010 tax Call your local Taxpayer Assistance Center for an appointment. Amend 2010 tax To find the number, go to www. Amend 2010 tax irs. Amend 2010 tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 2010 tax TTY/TDD equipment. Amend 2010 tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amend 2010 tax TeleTax topics. Amend 2010 tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amend 2010 tax Refund information. Amend 2010 tax To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Amend 2010 tax Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Amend 2010 tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amend 2010 tax Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2010 tax If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Amend 2010 tax Other refund information. Amend 2010 tax To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Amend 2010 tax Evaluating the quality of our telephone services. Amend 2010 tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amend 2010 tax One method is for a second IRS representative to listen in on or record random telephone calls. Amend 2010 tax Another is to ask some callers to complete a short survey at the end of the call. Amend 2010 tax Walk-in. Amend 2010 tax Many products and services are available on a walk-in basis. Amend 2010 tax   Products. Amend 2010 tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend 2010 tax Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Amend 2010 tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amend 2010 tax Services. Amend 2010 tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amend 2010 tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend 2010 tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Amend 2010 tax No appointment is necessary—just walk in. Amend 2010 tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amend 2010 tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amend 2010 tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Amend 2010 tax All other issues will be handled without an appointment. Amend 2010 tax To find the number of your local office, go to  www. Amend 2010 tax irs. Amend 2010 tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amend 2010 tax Mail. Amend 2010 tax You can send your order for forms, instructions, and publications to the address below. Amend 2010 tax You should receive a response within 10 days after your request is received. Amend 2010 tax  Internal Revenue Service 1201 N. Amend 2010 tax Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Amend 2010 tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend 2010 tax Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Amend 2010 tax We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Amend 2010 tax Remember, the worst thing you can do is nothing at all. Amend 2010 tax   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Amend 2010 tax You face (or your business is facing) an immediate threat of adverse action. Amend 2010 tax You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Amend 2010 tax   If you qualify for our help, we’ll do everything we can to get your problem resolved. Amend 2010 tax You will be assigned to one advocate who will be with you at every turn. Amend 2010 tax We have offices in every state, the District of Columbia, and Puerto Rico. Amend 2010 tax Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Amend 2010 tax And our services are always free. Amend 2010 tax   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Amend 2010 tax Our tax toolkit at www. Amend 2010 tax TaxpayerAdvocate. Amend 2010 tax irs. Amend 2010 tax gov can help you understand these rights. Amend 2010 tax   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Amend 2010 tax irs. Amend 2010 tax gov/advocate. Amend 2010 tax You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Amend 2010 tax   TAS also handles large-scale or systemic problems that affect many taxpayers. Amend 2010 tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amend 2010 tax irs. Amend 2010 tax gov/advocate. Amend 2010 tax Low Income Taxpayer Clinics (LITCs). Amend 2010 tax   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Amend 2010 tax Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Amend 2010 tax These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Amend 2010 tax Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Amend 2010 tax For more information and to find a clinic near you, see the LITC page on www. Amend 2010 tax irs. Amend 2010 tax gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Amend 2010 tax This publication is also available by calling 1-800-829-3676 or at your local IRS office. Amend 2010 tax Free tax services. Amend 2010 tax   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Amend 2010 tax Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Amend 2010 tax The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Amend 2010 tax The majority of the information and services listed in this publication are available to you free of charge. Amend 2010 tax If there is a fee associated with a resource or service, it is listed in the publication. Amend 2010 tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amend 2010 tax DVD for tax products. Amend 2010 tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Amend 2010 tax Prior-year forms, instructions, and publications. Amend 2010 tax Tax Map: an electronic research tool and finding aid. Amend 2010 tax Tax law frequently asked questions. Amend 2010 tax Tax Topics from the IRS telephone response system. Amend 2010 tax Internal Revenue Code—Title 26 of the U. Amend 2010 tax S. Amend 2010 tax Code. Amend 2010 tax Links to other Internet based Tax Research Materials. Amend 2010 tax Fill-in, print, and save features for most tax forms. Amend 2010 tax Internal Revenue Bulletins. Amend 2010 tax Toll-free and email technical support. Amend 2010 tax Two releases during the year. Amend 2010 tax  – The first release will ship the beginning of January. Amend 2010 tax  – The final release will ship the beginning of March. Amend 2010 tax Purchase the DVD from National Technical Information Service (NTIS) at www. Amend 2010 tax irs. Amend 2010 tax gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Amend 2010 tax Prev  Up  Next   Home   More Online Publications