Form 2848 (Power of Attorney)
Form 2848 is the IRS form a taxpayer signs to let a CPA, attorney or enrolled agent represent them before the IRS. It names the tax matters, form numbers and years the representative may act on.
It differs from Form 8821, which only lets someone receive confidential tax information without representing the taxpayer. Each tax period must be listed, and a general reference such as 'all years' is not accepted.
Example. Lily Chen signs a Form 2848 naming Nadia for Form 1040, tax years 2023 to 2025, so Nadia can talk to the examiner on her behalf.
By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05