Valid Form 2848 permits communication with representative

Plain-English summary

Chief Counsel advised that a Form 2848 meeting the procedural requirements is presumed valid until revoked. A suggestion that the taxpayer may have lacked capacity when signing other documents did not invalidate this form because nothing showed incapacity when the taxpayer appointed the representative. While the valid power of attorney remains on file, the IRS must generally send notices to both the taxpayer and representative. If the representative appears in Tax Court, professional-conduct rules generally require the IRS to communicate only with the representative unless direct contact is otherwise authorized.

Ruling snapshot

• Question: Is the Form 2848 valid, and may the IRS communicate with the named representative?
• Outcome: Advice given: yes; required communications depend on whether the representative has appeared in Tax Court.
• Key authorities: 26 C.F.R. §§ 601.503, 601.505, and 601.506; Model Rule of Professional Conduct 4.2.

Full text (IRS public release)

ID: CCA_2015022411291246
UILC: 6103.05-11

Number: 201515023
Release Date: 4/10/2015
From:
Sent: Tuesday, February 24, 2015 11:29:12 AM
To:
Cc:

Bcc:
Subject: Power of Attorney Question

You have asked us whether the power of attorney given on Form 2848 from the taxpayer to the indicated representative is valid and allows the IRS to communicate with the indicated representative regarding the taxpayer’s case.

A power of attorney that satisfies the requirements of § 601.503(a) is presumed valid unless revoked per § 601.505. When a power of attorney is granted on Form 2848, any notice or other written communication with regard to matters before the IRS must generally be given to both the taxpayer and her representative per § 601.506. Once a taxpayer’s representative enters an appearance before the Tax Court, Model Rule 4.2 proscribes the IRS from communicating directly with the taxpayer on the subject of representation, unless otherwise authorized.

Here, the Form 2848 satisfies the requirements of § 601.503(a), and it has not been revoked per § 601.505. Accordingly, the Form 2848 is valid. You indicated that the taxpayer’s representative suggested that at one time the taxpayer may not have had capacity to sign other forms, but this would not invalidate the Form 2848 because there is nothing to indicate that the taxpayer did not have the capacity to appoint a representative at the time she signed the Form 2848.

With a valid Form 2848 on file, both the taxpayer and the indicated representative must be given notices regarding the taxpayer’s matters before the IRS per § 601.506. If the taxpayer’s representative enters an appearance in Tax Court, the IRS must communicate only with the representative unless otherwise authorized to contact the taxpayer directly per Model Rule 4.2.

Please let me know if you have any further questions or need clarification.

Regards,