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H And R Block Military

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H And R Block Military

H and r block military Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. H and r block military Advertising, Advertising expenses. H and r block military Amortization Anti-abuse rule, Anti-abuse rule. H and r block military Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. H and r block military Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. H and r block military Assessments, local, Taxes for local benefits. H and r block military Assistance (see Tax help) At-risk limits, At-risk limits. H and r block military Attorney fees, Legal and professional fees. H and r block military Awards, Achievement awards. H and r block military , Length-of-service award. H and r block military , Safety achievement award. H and r block military B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. H and r block military Bribes, Bribes and kickbacks. H and r block military Business Assets, Business Assets Books and records, Business books and records, etc. H and r block military Meal expenses, Meals and Entertainment Use of car, Business use of your car. H and r block military , Car and truck expenses. H and r block military Use of home, Business use of your home. H and r block military C Campaign contribution, Political contributions. H and r block military Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. H and r block military Car and truck expenses, Car and truck expenses. H and r block military Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. H and r block military Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. H and r block military Comments on publication, Comments and suggestions. H and r block military Commitment fees, Commitment fees or standby charges. H and r block military Computer software, Computer software. H and r block military Constant-yield method, OID, Constant-yield method. H and r block military Contested liability, Contested liability. H and r block military Contributions Charitable, Charitable contributions. H and r block military Political, Political contributions. H and r block military Copyrights, Patents, copyrights, etc. H and r block military Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. H and r block military Covenant not to compete, Covenant not to compete. H and r block military Credit card convenience fees, Credit card convenience fees. H and r block military D De minimis OID, De minimis OID. H and r block military Debt-financed distributions, Debt-financed distribution. H and r block military Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. H and r block military Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. H and r block military Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. H and r block military E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. H and r block military Education expenses, Education Expenses, Education expenses. H and r block military Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. H and r block military Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. H and r block military Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. H and r block military Legal and professional, Legal and professional fees. H and r block military Regulatory, Licenses and regulatory fees. H and r block military Tax return preparation, Tax preparation fees. H and r block military Fines, Penalties and fines. H and r block military Forgone, Forgone interest. H and r block military Forgone interest, Forgone interest. H and r block military Form 3115, Form 3115. H and r block military , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. H and r block military 8826, Disabled access credit. H and r block military 8885, Health coverage tax credit. H and r block military T, Form T. H and r block military Franchise, Franchise, trademark, or trade name. H and r block military , Franchise, trademark, trade name. H and r block military Franchise taxes, Franchise taxes. H and r block military Free tax services, Free help with your tax return. H and r block military Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. H and r block military G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. H and r block military Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. H and r block military Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. H and r block military Help (see Tax help) Home, business use of, Business use of your home. H and r block military I Impairment-related expenses, Impairment-related expenses. H and r block military Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. H and r block military Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. H and r block military , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. H and r block military Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. H and r block military When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. H and r block military Interview expenses, Interview expense allowances. H and r block military K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. H and r block military L Leases Canceling, Canceling a lease. H and r block military Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. H and r block military Mineral, Bonuses and advanced royalties. H and r block military Oil and gas, Bonuses and advanced royalties. H and r block military Sales distinguished, Lease or purchase. H and r block military Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. H and r block military Licenses, Government-granted license, permit, etc. H and r block military , Licenses and regulatory fees. H and r block military Life insurance coverage, Life insurance coverage. H and r block military Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). H and r block military Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. H and r block military Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. H and r block military Long-term care insurance, Qualified long-term care insurance. H and r block military Losses, Limits on losses. H and r block military , Not-for-Profit Activities At-risk limits, At-risk limits. H and r block military Net operating, Net operating loss. H and r block military Passive activities, Passive activities. H and r block military M Machinery parts, Machinery parts. H and r block military Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. H and r block military Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. H and r block military , Expenses paid to obtain a mortgage. H and r block military Moving expenses, machinery, Moving machinery. H and r block military N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. H and r block military Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. H and r block military Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). H and r block military Outplacement services, Outplacement services. H and r block military P Passive activities, Passive activities. H and r block military Payments in kind, Payments in kind. H and r block military Penalties, Prepayment penalty. H and r block military Deductible, Penalties and fines. H and r block military Nondeductible, Penalties and fines. H and r block military Prepayment, Prepayment penalty. H and r block military Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. H and r block military Political contributions, Political contributions. H and r block military Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. H and r block military Extends useful life, Prepayment. H and r block military Interest, Prepaid interest. H and r block military , Prepaid interest. H and r block military Rent, Rent paid in advance. H and r block military Prepayment penalty, Prepayment penalty. H and r block military Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. H and r block military Timber property, Recapture. H and r block military Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). H and r block military Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. H and r block military Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. H and r block military Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. H and r block military Coal or iron ore, Disposal to related person. H and r block military Payments to, Related person. H and r block military , Related person. H and r block military Refiners, Related person. H and r block military Unreasonable rent, Unreasonable rent. H and r block military Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. H and r block military Repayments (claim of right), Repayments. H and r block military Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. H and r block military Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. H and r block military Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. H and r block military Standard mileage rate, Car allowance. H and r block military (see Business use of your car) Standby charges, Commitment fees or standby charges. H and r block military Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. H and r block military Suggestions for publication, Comments and suggestions. H and r block military Supplies and materials, Supplies and materials. H and r block military T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. H and r block military Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. H and r block military Franchise, Franchise taxes. H and r block military Fuel, Fuel taxes. H and r block military Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. H and r block military Real estate, Real Estate Taxes Sales, Sales tax. H and r block military Unemployment fund, Unemployment fund taxes. H and r block military Telephone, Telephone. H and r block military Timber, Reforestation Costs, Timber Tools, Tools. H and r block military Trademark, trade name, Franchise, trademark, or trade name. H and r block military , Franchise, trademark, trade name. H and r block military Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. H and r block military Unpaid expenses, related person, Related person. H and r block military Utilities, Utilities. H and r block military V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. H and r block military Prev  Up     Home   More Online Publications
 

The H And R Block Military

H and r block military 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). H and r block military 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. H and r block military The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. H and r block military 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. H and r block military What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. H and r block military Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. H and r block military Representing a taxpayer at conferences, hearings, or meetings with the IRS. H and r block military Preparing and filing documents, including tax returns, with the IRS for a taxpayer. H and r block military Providing a client with written advice which has a potential for tax avoidance or evasion. H and r block military Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. H and r block military Who Can Practice Before the IRS? The following individuals can practice before the IRS. H and r block military 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. H and r block military Form 2848 can be used for this purpose. H and r block military Attorneys. H and r block military   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. H and r block military Certified public accountants (CPAs). H and r block military   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. H and r block military Enrolled agents. H and r block military   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. H and r block military Enrolled retirement plan agents. H and r block military   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. H and r block military 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. H and r block military Enrolled actuaries. H and r block military   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. H and r block military 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. H and r block military Student. H and r block military    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. H and r block military For more information, see Authorization for special appearances, later. H and r block military Registered tax return preparers and unenrolled return preparers. H and r block military   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. H and r block military 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. H and r block military   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. H and r block military 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. H and r block military 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. H and r block military   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. H and r block military See Form 8821. H and r block military Practice denied. H and r block military   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. H and r block military 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. H and r block military Other individuals who may serve as representatives. H and r block military   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. H and r block military An individual. H and r block military An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. H and r block military A family member. H and r block military An individual can represent members of his or her immediate family. H and r block military Immediate family includes a spouse, child, parent, brother, or sister of the individual. H and r block military An officer. H and r block military 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. H and r block military 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. H and r block military A partner. H and r block military A general partner may represent the partnership before the IRS. H and r block military An employee. H and r block military A regular full-time employee can represent his or her employer. H and r block military 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. H and r block military A fiduciary. H and r block military 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. H and r block military See Fiduciary under When Is a Power of Attorney Not Required, later. H and r block military 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. H and r block military See section 10. H and r block military 7(c)(1)(vii) of Circular 230. H and r block military 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. H and r block military The prospective representative must request this authorization in writing from the Office of Professional Responsibility. H and r block military However, it is granted only when extremely compelling circumstances exist. H and r block military 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. H and r block military 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. H and r block military The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. H and r block military It merely confirms that a centralized file for authorizations has been established for the individual under that number. H and r block military Students in LITCs and the STCP. H and r block military   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. H and r block military Authorization requests must be made to the Office of Professional Responsibility. H and r block military If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. H and r block military Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. H and r block military 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. H and r block military 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. H and r block military If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. H and r block military Corporations, associations, partnerships, and other persons that are not individuals. H and r block military   These organizations (or persons) are not eligible to practice before the IRS. H and r block military Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. H and r block military Not meeting the requirements for renewal of enrollment (such as continuing professional education). H and r block military Requesting to be placed in inactive retirement status. H and r block military Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. H and r block military Failure to meet requirements. H and r block military   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. H and r block military The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. H and r block military The individual has 60 days from the date of the notice to respond. H and r block military Inactive roster. H and r block military   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. H and r block military The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. H and r block military Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. H and r block military Inactive retirement status. H and r block military   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. H and r block military They must continue to adhere to all renewal requirements. H and r block military 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. H and r block military Suspension and disbarment. H and r block military   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. H and r block military This includes engaging in acts of disreputable conduct. H and r block military For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. H and r block military   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. H and r block military See What Is Practice Before the IRS, earlier. H and r block military   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. H and r block military However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. H and r block military   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. H and r block military 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. H and r block military 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. H and r block military Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. H and r block military In either case, certain application forms, discussed next, must be filed. H and r block military Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. H and r block military See Incompetence and Disreputable Conduct, later. H and r block military Form 2587. H and r block military   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. H and r block military Form 2587 can be filed online, by mail, or by fax. H and r block military For more information, see instructions and fees listed on the form. H and r block military To get Form 2587, see How To Get Tax Help, later. H and r block military Form 23 and Form 23-EP. H and r block military   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. H and r block military The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. H and r block military Alternatively, payment may be made electronically pursuant to instructions on the forms. H and r block military To get Form 23 or Form 23-EP, see How To Get Tax Help, later. H and r block military Form 5434. H and r block military   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. H and r block military The application must include a check or money order in the amount of the fee shown on Form 5434. H and r block military To get Form 5434, see How To Get Tax Help, later. H and r block military Period of enrollment. H and r block military   An enrollment card will be issued to each individual whose enrollment application is approved. H and r block military The individual is enrolled until the expiration date shown on the enrollment card or certificate. H and r block military 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). H and r block military What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. H and r block military F. H and r block military R. H and r block military part 10 and reprinted in Treasury Department Circular No. H and r block military 230 (Circular 230). H and r block military 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. H and r block military In addition, a practitioner cannot engage in disreputable conduct (discussed later). H and r block military Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. H and r block military Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. H and r block military See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. H and r block military 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. H and r block military 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. H and r block military Communications regarding corporate tax shelters. H and r block military   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. H and r block military Duty to advise. H and r block military   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. H and r block military Due diligence. H and r block military   A practitioner must exercise due diligence when performing the following duties. H and r block military Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. H and r block military Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. H and r block military Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. H and r block military Restrictions Practitioners are restricted from engaging in certain practices. H and r block military The following paragraphs discuss some of these restricted practices. H and r block military Delays. H and r block military   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. H and r block military Assistance from disbarred or suspended persons and former IRS employees. H and r block military   A practitioner must not knowingly, directly or indirectly, do the following. H and r block military 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. H and r block military Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. H and r block military Performance as a notary. H and r block military   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. H and r block military Negotiations of taxpayer refund checks. H and r block military   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. H and r block military 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. H and r block military The following list contains examples of conduct that is considered disreputable. H and r block military Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. H and r block military Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. H and r block military Soliciting employment by prohibited means as discussed in section 10. H and r block military 30 of Circular 230. H and r block military Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. H and r block military Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. H and r block military 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. H and r block military 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. H and r block military Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. H and r block military 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. H and r block military 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. H and r block military 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. H and r block military A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. H and r block military Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. H and r block military If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. H and r block military See Who Can Practice Before the IRS, earlier. H and r block military What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. H and r block military If the authorization is not limited, the individual generally can perform all acts that you can perform. H and r block military The authority granted to a registered tax return preparer or an unenrolled preparer is limited. H and r block military For information on the limits regarding registered tax return preparers, see Circular 230 §10. H and r block military 3(f). H and r block military For information on the limits regarding unenrolled preparers, see Publication 470. H and r block military Acts performed. H and r block military   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. H and r block military Represent you before any office of the IRS. H and r block military 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. H and r block military Sign a consent to extend the statutory time period for assessment or collection of a tax. H and r block military Sign a closing agreement. H and r block military Signing your return. H and r block military   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. H and r block military 6012-1(a)(5)). H and r block military You specifically authorize this in your power of attorney. H and r block military For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. H and r block military 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. H and r block military Other good cause if specific permission is requested of and granted by the IRS. H and r block military 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. H and r block military For more information, see the Form 2848 instructions. H and r block military Limitation on substitution or delegation. H and r block military   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. H and r block military   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. H and r block military If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. H and r block military Disclosure of returns to a third party. H and r block military   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. H and r block military Incapacity or incompetency. H and r block military   A power of attorney is generally terminated if you become incapacitated or incompetent. H and r block military   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. H and r block military See Non-IRS powers of attorney, later. H and r block military 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. H and r block military 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. H and r block military Represent you at a meeting with the IRS. H and r block military Prepare and file a written response to the IRS. H and r block military Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. H and r block military Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. H and r block military Your representative must complete that part of the form. H and r block military Non-IRS powers of attorney. H and r block military   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. H and r block military For more information, see Processing a non-IRS power of attorney, later. H and r block military   If you want to use a power of attorney document other than Form 2848, it must contain the following information. H and r block military Your name and mailing address. H and r block military Your social security number and/or employer identification number. H and r block military Your employee plan number, if applicable. H and r block military The name and mailing address of your representative(s). H and r block military The types of tax involved. H and r block military The federal tax form number. H and r block military The specific year(s) or period(s) involved. H and r block military For estate tax matters, the decedent's date of death. H and r block military A clear expression of your intention concerning the scope of authority granted to your representative(s). H and r block military Your signature and date. H and r block military You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. H and r block military This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. H and r block military 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. H and r block military 502(b). H and r block military Required information missing. H and r block military   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. H and r block military You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. H and r block military 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. H and r block military Procedure for perfecting a non-IRS power of attorney. H and r block military   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. H and r block military The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). H and r block military 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. H and r block military Example. H and r block military 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. H and r block military The power of attorney grants Ed the authority to perform any and all acts on John's behalf. H and r block military However, it does not list specific tax-related information such as types of tax or tax form numbers. H and r block military Shortly after John signs the power of attorney, he is declared incompetent. H and r block military Later, a federal tax matter arises concerning a prior year return filed by John. H and r block military Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. H and r block military 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. H and r block military If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. H and r block military Otherwise, he must name another individual who can practice before the IRS. H and r block military Processing a non-IRS power of attorney. H and r block military   The IRS has a centralized computer database system called the CAF system. H and r block military This system contains information on the authority of taxpayer representatives. H and r block military Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. H and r block military 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. H and r block military 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. H and r block military   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. H and r block military Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). H and r block military Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. H and r block military However, the following will also assist you in preparing the form. H and r block military Line-by-line hints. H and r block military   The following hints are summaries of some of the line-by-line instructions for Form 2848. H and r block military Line 1—Taxpayer information. H and r block military   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. H and r block military If only one spouse wants to be represented in the matter, that spouse files a Form 2848. H and r block military Line 2—Representative(s). H and r block military   Only individuals may be named as representatives. H and r block military If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. H and r block military If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. H and r block military Enter your representative's fax number if available. H and r block military   If you want to name more than three representatives, attach additional Form(s) 2848. H and r block military The IRS can send copies of notices and communications to two of your representatives. H and r block military 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. H and r block military If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. H and r block military Line 3—Tax matters. H and r block military   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. H and r block military 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. H and r block military The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. H and r block military However, avoid general references such as “all years” or “all taxes. H and r block military ” Any Form 2848 with general references will be returned. H and r block military Line 4—Specific use not recorded on Centralized Authorization File (CAF). H and r block military   Certain matters cannot be recorded on the CAF system. H and r block military Examples of such matters include, but are not limited to, the following. H and r block military Requests for a private letter ruling or technical advice. H and r block military Applications for an employer identification number (EIN). H and r block military Claims filed on Form 843, Claim for Refund and Request for Abatement. H and r block military Corporate dissolutions. H and r block military Requests for change of accounting method. H and r block military Requests for change of accounting period. H and r block military Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). H and r block military Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). H and r block military Application for Award for Original Information under section 7623. H and r block military Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). H and r block military Freedom of Information Act requests. H and r block military If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. H and r block military If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. H and r block military Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. H and r block military Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. H and r block military To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. H and r block military If Form 2848 is for a specific use, mail or fax it to the office handling that matter. H and r block military For more information on specific use, see the Instructions for Form 2848, line 4. H and r block military FAX copies. H and r block military   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). H and r block military 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. H and r block military Your representative may be able to file Form 2848 electronically via the IRS website. H and r block military For more information, your representative can go to www. H and r block military irs. H and r block military gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. H and r block military If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. H and r block military Instead, give it to your representative, who will retain the document. H and r block military Updating a power of attorney. H and r block military   Submit any update or modification to an existing power of attorney in writing. H and r block military Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. H and r block military 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. H and r block military   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. H and r block military 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. H and r block military A written notice of substitution or delegation signed by the recognized representative. H and r block military A written declaration of representative made by the new representative. H and r block military A copy of the power of attorney that specifically authorizes the substitution or delegation. H and r block military 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. H and r block military 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. H and r block military 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. H and r block military Note. H and r block military The filing of Form 2848 will not revoke any  Form 8821 that is in effect. H and r block military 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. H and r block military 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. H and r block military 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. H and r block military If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. H and r block military 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. H and r block military If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. H and r block military 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. H and r block military If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. H and r block military 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. H and r block military A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. H and r block military If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. H and r block military 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. H and r block military The following situations do not require a power of attorney. H and r block military Providing information to the IRS. H and r block military Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. H and r block military Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. H and r block military Allowing a tax matters partner or person (TMP) to perform acts for the partnership. H and r block military Allowing the IRS to discuss return information with a fiduciary. H and r block military How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. H and r block military The two completed forms for this example are shown on the next pages. H and r block military Example. H and r block military Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. H and r block military They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. H and r block military Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. H and r block military Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. H and r block military They want copies of all notices and written communications sent to Jim. H and r block military This is the first time Stan and Mary have given power of attorney to anyone. H and r block military They should each complete a Form 2848 as follows. H and r block military Line 1—Taxpayer information. H and r block military   Stan and Mary must each file a separate Form 2848. H and r block military On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. H and r block military Mary does likewise on her separate Form 2848. H and r block military Line 2—Representative(s). H and r block military   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. H and r block military 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. H and r block military They also enter Mr. H and r block military Smith's CAF number, his telephone number, and his fax number. H and r block military Mr. H and r block military 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. H and r block military Line 3—Tax Matters. H and r block military   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. H and r block military Line 4—Specific use not recorded on Centralized Authorization File (CAF). H and r block military   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. H and r block military See Preparation of Form — Helpful Hints, earlier. H and r block military Line 5—Acts authorized. H and r block military   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. H and r block military Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. H and r block military If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. H and r block military Line 6—Retention/revocation of prior power(s) of attorney. H and r block military   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. H and r block military 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. H and r block military   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. H and r block military (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. H and r block military ) Line 7—Signature of taxpayer. H and r block military   Stan and Mary each signs and dates his or her Form 2848. H and r block military If a taxpayer does not sign, the IRS cannot accept the form. H and r block military Part II—Declaration of Representative. H and r block military   Jim Smith must complete this part of Form 2848. H and r block military If he does not sign this part, the IRS cannot accept the form. H and r block military 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. H and r block military 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. H and r block military Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. H and r block military This image is too large to be displayed in the current screen. H and r block military Please click the link to view the image. H and r block military Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. H and r block military Please click the link to view the image. H and r block military Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. H and r block military Please click the link to view the image. H and r block military Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. H and r block military Please click the link to view the image. H and r block military 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. H and r block military Incomplete document. H and r block military   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. H and r block military For example, if your signature or signature date is missing, the IRS will contact you. H and r block military 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. H and r block military   In either case, the power of attorney is not considered valid until all required information is entered on the document. H and r block military 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. H and r block military Complete document. H and r block military   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. H and r block military In most instances, this includes processing the document on the CAF system. H and r block military 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. H and r block military Documents not processed on CAF. H and r block military   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). H and r block military For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. H and r block military These documents remain with the related case files. H and r block military In this situation, you should check the box on line 4 of Form 2848. H and r block military In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. H and r block military Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. H and r block military 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. H and r block military 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. H and r block military 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. H and r block military 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. H and r block military Notices and other correspondence. H and r block military   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. H and r block military 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. H and r block military This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. H and r block military 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. H and r block military 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. H and r block military By selecting the method that is best for you, you will have quick and easy access to tax help. H and r block military Free help with your return. H and r block military   Free help in preparing your return is available nationwide from IRS-certified volunteers. H and r block military 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. H and r block military 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. H and r block military To find the nearest VITA or TCE site, visit IRS. H and r block military gov or call 1-800-906-9887 or 1-800-829-1040. H and r block military   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block military To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. H and r block military aarp. H and r block military org/money/taxaide. H and r block military   For more information on these programs, go to IRS. H and r block military gov and enter keyword “VITA” in the upper right-hand corner. H and r block military Internet. H and r block military You can access the IRS website at IRS. H and r block military gov 24 hours a day, 7 days a week to: E-file your return. H and r block military Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H and r block military Check the status of your refund. H and r block military Go to IRS. H and r block military gov and click on Where's My Refund. H and r block military 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. H and r block military If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H and r block military 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. H and r block military Download forms, including talking tax forms, instructions, and publications. H and r block military Order IRS products online. H and r block military Research your tax questions online. H and r block military Search publications online by topic or keyword. H and r block military Use the online Internal Revenue Code, regulations, or other official guidance. H and r block military View Internal Revenue Bulletins (IRBs) published in the last few years. H and r block military Figure your withholding allowances using the withholding calculator online at www. H and r block military irs. H and r block military gov/individuals. H and r block military Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. H and r block military irs. H and r block military gov/individuals. H and r block military Sign up to receive local and national tax news by email. H and r block military Get information on starting and operating a small business. H and r block military Phone. H and r block military Many services are available by phone. H and r block military   Ordering forms, instructions, and publications. H and r block military Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. H and r block military You should receive your order within 10 days. H and r block military Asking tax questions. H and r block military Call the IRS with your tax questions at 1-800-829-1040. H and r block military Solving problems. H and r block military You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. H and r block military An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H and r block military Call your local Taxpayer Assistance Center for an appointment. H and r block military To find the number, go to www. H and r block military irs. H and r block military gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H and r block military TTY/TDD equipment. H and r block military If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H and r block military TeleTax topics. H and r block military Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H and r block military Refund information. H and r block military 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). H and r block military 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. H and r block military If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H and r block military 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. H and r block military 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. H and r block military Other refund information. H and r block military To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. H and r block military Evaluating the quality of our telephone services. H and r block military To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H and r block military One method is for a second IRS representative to listen in on or record random telephone calls. H and r block military Another is to ask some callers to complete a short survey at the end of the call. H and r block military Walk-in. H and r block military Many products and services are available on a walk-in basis. H and r block military   Products. H and r block military You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block military 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. H and r block military Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H and r block military Services. H and r block military You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. H and r block military An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H and r block military 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. H and r block military No appointment is necessary—just walk in. H and r block military If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. H and r block military A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. H and r block military If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. H and r block military All other issues will be handled without an appointment. H and r block military To find the number of your local office, go to  www. H and r block military irs. H and r block military gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H and r block military Mail. H and r block military You can send your order for forms, instructions, and publications to the address below. H and r block military You should receive a response within 10 days after your request is received. H and r block military  Internal Revenue Service 1201 N. H and r block military Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. H and r block military   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block military Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. H and r block military 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. H and r block military Remember, the worst thing you can do is nothing at all. H and r block military   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. H and r block military You face (or your business is facing) an immediate threat of adverse action. H and r block military 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. H and r block military   If you qualify for our help, we’ll do everything we can to get your problem resolved. H and r block military You will be assigned to one advocate who will be with you at every turn. H and r block military We have offices in every state, the District of Columbia, and Puerto Rico. H and r block military Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. H and r block military And our services are always free. H and r block military   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. H and r block military Our tax toolkit at www. H and r block military TaxpayerAdvocate. H and r block military irs. H and r block military gov can help you understand these rights. H and r block military   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. H and r block military irs. H and r block military gov/advocate. H and r block military You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. H and r block military   TAS also handles large-scale or systemic problems that affect many taxpayers. H and r block military If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H and r block military irs. H and r block military gov/advocate. H and r block military Low Income Taxpayer Clinics (LITCs). H and r block military   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. H and r block military Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. H and r block military 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. H and r block military Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. H and r block military For more information and to find a clinic near you, see the LITC page on www. H and r block military irs. H and r block military gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block military This publication is also available by calling 1-800-829-3676 or at your local IRS office. H and r block military Free tax services. H and r block military   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. H and r block military Learn about free tax information from the IRS, including publications, services, and education and assistance programs. H and r block military The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. H and r block military The majority of the information and services listed in this publication are available to you free of charge. H and r block military If there is a fee associated with a resource or service, it is listed in the publication. H and r block military   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H and r block military DVD for tax products. H and r block military You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H and r block military Prior-year forms, instructions, and publications. H and r block military Tax Map: an electronic research tool and finding aid. H and r block military Tax law frequently asked questions. H and r block military Tax Topics from the IRS telephone response system. H and r block military Internal Revenue Code—Title 26 of the U. H and r block military S. H and r block military Code. H and r block military Links to other Internet based Tax Research Materials. H and r block military Fill-in, print, and save features for most tax forms. H and r block military Internal Revenue Bulletins. H and r block military Toll-free and email technical support. H and r block military Two releases during the year. H and r block military  – The first release will ship the beginning of January. H and r block military  – The final release will ship the beginning of March. H and r block military Purchase the DVD from National Technical Information Service (NTIS) at www. H and r block military irs. H and r block military 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). H and r block military Prev  Up  Next   Home   More Online Publications