Ezel / IRS Rulings / 1210035
Chief Counsel Advice 1210035 Released March 9, 2012 Advice

CCA 1210035: Durable powers of attorney may add Form 2848 representatives

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This page covers one taxpayer's ruling from 2012, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2012
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advice addresses whether family members holding durable powers of attorney may add another eligible representative on Form 2848. The advice concludes that the powers of attorney in the described cases authorize the family members to do so. If the forms are submitted to the Centralized Authorization File, the family members must also submit Forms 2848 that expressly identify them as having authority to add representatives and attach the durable powers of attorney.

Ruling snapshot

  • Question: May family members acting under durable powers of attorney add another eligible representative on Form 2848?
  • Outcome: Advice given.
  • Key authorities: Treas. Reg. §§ 601.503(b)(2) and (b)(3); 26 U.S.C. § 6110(k)(3).

Full text (IRS public release)

ID: CCA_2012020115031016 Number: 201210035
Release Date: 3/9/2012
Office: --------------
UILC: 7453.00-00

From: ----------------------
Sent: Wednesday, February 01, 2012 3:03:21 PM
To: --------------------
Cc: -----------------------
Subject: RE: Power of Attorney Question

Hi ----------
You asked whether the durable powers of attorney signed by the taxpayers in these
cases are sufficient to authorize the named family members to execute a Form 2848 on
behalf of the taxpayers to authorize (add) another eligible representative to represent
the taxpayers before the IRS. We have reviewed the powers of attorney in these cases
and conclude that the durable powers of attorney authorize the family members to add
other eligible representatives to represent the taxpayers before the IRS. Please note
that if the family members intend to submit these Forms 2848 to the CAF, they must
also complete and submit Forms 2848 that explicitly identify them as powers of attorney
who have the authority to add representatives. The family members could sign this
Form 2848 on behalf of the taxpayer, and they should attach their durable powers of
attorney to the Form 2848. See Conference and Practice Requirements, Statement of
Procedural Rules, §§ 601.503(b)(2) and (b)(3).
Please contact me with any further questions or concerns.
Thank you,

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