CCA 201048040: A representative needs express authority to sign Form 8849

Plain-English summary

The IRS considered whether a representative could sign Form 8849, a claim for refund of excise taxes, for a taxpayer. It advised that the representative must provide Form 2848 or another power of attorney that expressly authorizes signing the form. The power of attorney must be signed by the taxpayer and clearly show the scope of the representative's authority. The IRS also noted that Treasury Regulation § 1.6012-1(a)(5) was misplaced because that provision concerns signing an income tax return or a claim for refund of income tax.

Ruling snapshot

• Question: May a representative sign Form 8849 without a power of attorney expressly authorizing that act?
• Outcome: advice given
• Key authorities: IRC § 6012; Treas. Reg. § 1.6012-1(a)(5); Statement of Procedural Rules § 601.501.

Full text (IRS public release)

ID: CCA_2010102008114016 Number: 201048040
Release Date: 12/3/2010
Office: --------------
UILC: 6012.00-00

From: ----------------------
Sent: Wednesday, October 20, 2010 8:11:42 AM
To: ----------------------
Cc: -----------------------
Subject: Form 8849 signature authority of POA

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In general, a taxpayer may use a Form 2848, Power of Attorney and Declaration of Representative, or other document that meets the requirements of a power of attorney to appoint a recognized representative to perform certain specified acts on behalf of the taxpayer. See Statement of Procedural Rules, Conference and Practice Requirements
§ 601.501 et seq. Two essential requirements of any power of attorney are that it include a description of the matter(s) for which representation is authorized and provide a clear expression of the taxpayer's intention concerning the scope of authority granted to the recognized representative.

In the instant case, the representative has not provided a Form 2848 or other power of attorney that expressly authorizes him to sign the Form 8849, Claim for Refund of Excise Taxes, on the taxpayer's behalf. Accordingly, the representative will need to provide a Form 2848 or other power of attorney signed by the taxpayer that shows he is authorized to sign the Form 8849 on the taxpayer's behalf before the IRS will consider the Form 8849 as a formal claim for refund.

We note, however, that the reference to Treasury Regulation § 1.6012-1(a)(5) is misplaced. That regulation sets forth the limited circumstances and the procedures by which a representative named on a power of attorney is authorized to sign an income tax return [or claim for refund of such tax] on behalf of a taxpayer.

Please let me know if you have any further questions.

Thanks,

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