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Amended Michigan Tax Return

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Amended Michigan Tax Return

Amended michigan tax return Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. Amended michigan tax return , Liabilities. Amended michigan tax return B Basis Adjusted, Adjusted basis. Amended michigan tax return Original, Basis. Amended michigan tax return Bonds, U. Amended michigan tax return S. Amended michigan tax return Treasury, U. Amended michigan tax return S. Amended michigan tax return Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. Amended michigan tax return Lease, Cancellation of a lease. Amended michigan tax return Real property sale, Canceling a sale of real property. Amended michigan tax return Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. Amended michigan tax return Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. Amended michigan tax return Charitable organization Bargain sale to, Bargain sales to charity. Amended michigan tax return , Bargain sale to charity. Amended michigan tax return Gift to, Gift to charitable organization. Amended michigan tax return Classes of assets, Classes of assets. Amended michigan tax return Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. Amended michigan tax return Commodities derivative financial instruments, Commodities derivative financial instrument. Amended michigan tax return Condemnations, Condemnations, Section 1231 transactions. Amended michigan tax return Conversion transactions, Conversion Transactions Copyrights, Copyright. Amended michigan tax return , Copyrights. Amended michigan tax return Covenant not to compete, Covenant not to compete. Amended michigan tax return D Debt cancellation, Cancellation of debt. Amended michigan tax return , Cancellation of debt. Amended michigan tax return Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. Amended michigan tax return Records, Depreciation Recapture Section 1245, Section 1245 property defined. Amended michigan tax return , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. Amended michigan tax return Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. Amended michigan tax return E Easement, Easement. Amended michigan tax return Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. Amended michigan tax return U. Amended michigan tax return S. Amended michigan tax return Treasury notes or bonds, U. Amended michigan tax return S. Amended michigan tax return Treasury Notes or Bonds F Fair market value, Fair market value. Amended michigan tax return Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. Amended michigan tax return D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. Amended michigan tax return , Forms 1099-A and 1099-C. Amended michigan tax return 1099-B, Form 1099-B. Amended michigan tax return 1099-C, Forms 1099-A and 1099-C. Amended michigan tax return , Forms 1099-A and 1099-C. Amended michigan tax return 1099-S, Form 1099-S. Amended michigan tax return 4797, Business property. Amended michigan tax return , Reporting the exchange. Amended michigan tax return , Form 4797 8594, Reporting requirement. Amended michigan tax return 8824, Reporting the exchange. Amended michigan tax return 8949, Forms to file. Amended michigan tax return , Personal-use property. Amended michigan tax return , Reporting the exchange. Amended michigan tax return , More information. Amended michigan tax return , Timber, Introduction, Form 1099-B. Amended michigan tax return , Personal-use property. Amended michigan tax return , Mark-to-market election. Amended michigan tax return Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. Amended michigan tax return G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. Amended michigan tax return Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. Amended michigan tax return Help (see Tax help) Holding period, Holding period. Amended michigan tax return Housing, low income, Low-income housing. Amended michigan tax return , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. Amended michigan tax return Information returns, Information Returns Inherited property, Inherited property. Amended michigan tax return Installment sales, Installment Sales, Installment sale. Amended michigan tax return Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. Amended michigan tax return Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. Amended michigan tax return Liabilities, assumption, Liabilities. Amended michigan tax return Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. Amended michigan tax return Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. Amended michigan tax return Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. Amended michigan tax return M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. Amended michigan tax return S. Amended michigan tax return Treasury, U. Amended michigan tax return S. Amended michigan tax return Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. Amended michigan tax return Related persons, Related persons. Amended michigan tax return , Controlled entity. Amended michigan tax return Sale or exchange of interest, Partnership Interests, Partnership interests. Amended michigan tax return , Partnership interests. Amended michigan tax return Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. Amended michigan tax return Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. Amended michigan tax return Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. Amended michigan tax return Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. Amended michigan tax return Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. Amended michigan tax return Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. Amended michigan tax return Replacement property, Replacement property. Amended michigan tax return , Replacement property to be produced. Amended michigan tax return Repossession, Foreclosures and Repossessions, Repossession. Amended michigan tax return Residual method, sale of business, Residual method. Amended michigan tax return Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. Amended michigan tax return , Bargain sale to charity. Amended michigan tax return Installment, Installment Sales, Installment sale. Amended michigan tax return Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. Amended michigan tax return Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. Amended michigan tax return Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. Amended michigan tax return Foreclosure, Foreclosure. Amended michigan tax return Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. Amended michigan tax return Residential, Residential rental property. Amended michigan tax return Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. Amended michigan tax return Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. Amended michigan tax return Indirect ownership, Ownership of stock or partnership interests. Amended michigan tax return Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. Amended michigan tax return T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. Amended michigan tax return Timber, Timber, Section 1231 transactions. Amended michigan tax return Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. Amended michigan tax return S. Amended michigan tax return Treasury bonds, U. Amended michigan tax return S. Amended michigan tax return Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. Amended michigan tax return Prev  Up     Home   More Online Publications
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LP 47 Frequently Asked Questions (FAQs)

What is the notice telling me?

We are trying to locate the person identified in the letter.

What do I have to do?

Please provide the new address for this person; if the address is a post office, please furnish the street address as recorded on the box holder's application form.

How much time do I have?

Respond at your earliest convenience.

Who should I contact?

Complete and return the letter with any available information in the return envelope provided.

Page Last Reviewed or Updated: 03-Feb-2014

The Amended Michigan Tax Return

Amended michigan tax return 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). Amended michigan tax return 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. Amended michigan tax return The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Amended michigan tax return 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. Amended michigan tax return What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Amended michigan tax return Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Amended michigan tax return Representing a taxpayer at conferences, hearings, or meetings with the IRS. Amended michigan tax return Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Amended michigan tax return Providing a client with written advice which has a potential for tax avoidance or evasion. Amended michigan tax return Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Amended michigan tax return Who Can Practice Before the IRS? The following individuals can practice before the IRS. Amended michigan tax return 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. Amended michigan tax return Form 2848 can be used for this purpose. Amended michigan tax return Attorneys. Amended michigan tax return   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. Amended michigan tax return Certified public accountants (CPAs). Amended michigan tax return   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. Amended michigan tax return Enrolled agents. Amended michigan tax return   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Amended michigan tax return Enrolled retirement plan agents. Amended michigan tax return   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. Amended michigan tax return 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. Amended michigan tax return Enrolled actuaries. Amended michigan tax return   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. Amended michigan tax return 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. Amended michigan tax return Student. Amended michigan tax return    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Amended michigan tax return For more information, see Authorization for special appearances, later. Amended michigan tax return Registered tax return preparers and unenrolled return preparers. Amended michigan tax return   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. Amended michigan tax return 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. Amended michigan tax return   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. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return   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. Amended michigan tax return See Form 8821. Amended michigan tax return Practice denied. Amended michigan tax return   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Amended michigan tax return 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. Amended michigan tax return Other individuals who may serve as representatives. Amended michigan tax return   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. Amended michigan tax return An individual. Amended michigan tax return An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Amended michigan tax return A family member. Amended michigan tax return An individual can represent members of his or her immediate family. Amended michigan tax return Immediate family includes a spouse, child, parent, brother, or sister of the individual. Amended michigan tax return An officer. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return A partner. Amended michigan tax return A general partner may represent the partnership before the IRS. Amended michigan tax return An employee. Amended michigan tax return A regular full-time employee can represent his or her employer. Amended michigan tax return 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. Amended michigan tax return A fiduciary. Amended michigan tax return 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. Amended michigan tax return See Fiduciary under When Is a Power of Attorney Not Required, later. Amended michigan tax return 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. Amended michigan tax return See section 10. Amended michigan tax return 7(c)(1)(vii) of Circular 230. Amended michigan tax return 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. Amended michigan tax return The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Amended michigan tax return However, it is granted only when extremely compelling circumstances exist. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Amended michigan tax return It merely confirms that a centralized file for authorizations has been established for the individual under that number. Amended michigan tax return Students in LITCs and the STCP. Amended michigan tax return   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. Amended michigan tax return Authorization requests must be made to the Office of Professional Responsibility. Amended michigan tax return If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Amended michigan tax return Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Amended michigan tax return Corporations, associations, partnerships, and other persons that are not individuals. Amended michigan tax return   These organizations (or persons) are not eligible to practice before the IRS. Amended michigan tax return Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Amended michigan tax return Not meeting the requirements for renewal of enrollment (such as continuing professional education). Amended michigan tax return Requesting to be placed in inactive retirement status. Amended michigan tax return Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Amended michigan tax return Failure to meet requirements. Amended michigan tax return   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Amended michigan tax return The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Amended michigan tax return The individual has 60 days from the date of the notice to respond. Amended michigan tax return Inactive roster. Amended michigan tax return   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. Amended michigan tax return The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Amended michigan tax return Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Amended michigan tax return Inactive retirement status. Amended michigan tax return   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Amended michigan tax return They must continue to adhere to all renewal requirements. Amended michigan tax return 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. Amended michigan tax return Suspension and disbarment. Amended michigan tax return   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. Amended michigan tax return This includes engaging in acts of disreputable conduct. Amended michigan tax return For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Amended michigan tax return   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Amended michigan tax return See What Is Practice Before the IRS, earlier. Amended michigan tax return   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Amended michigan tax return However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Amended michigan tax return   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Amended michigan tax return In either case, certain application forms, discussed next, must be filed. Amended michigan tax return Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Amended michigan tax return See Incompetence and Disreputable Conduct, later. Amended michigan tax return Form 2587. Amended michigan tax return   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Amended michigan tax return Form 2587 can be filed online, by mail, or by fax. Amended michigan tax return For more information, see instructions and fees listed on the form. Amended michigan tax return To get Form 2587, see How To Get Tax Help, later. Amended michigan tax return Form 23 and Form 23-EP. Amended michigan tax return   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. Amended michigan tax return The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Amended michigan tax return Alternatively, payment may be made electronically pursuant to instructions on the forms. Amended michigan tax return To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Amended michigan tax return Form 5434. Amended michigan tax return   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. Amended michigan tax return The application must include a check or money order in the amount of the fee shown on Form 5434. Amended michigan tax return To get Form 5434, see How To Get Tax Help, later. Amended michigan tax return Period of enrollment. Amended michigan tax return   An enrollment card will be issued to each individual whose enrollment application is approved. Amended michigan tax return The individual is enrolled until the expiration date shown on the enrollment card or certificate. Amended michigan tax return 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). Amended michigan tax return What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Amended michigan tax return F. Amended michigan tax return R. Amended michigan tax return part 10 and reprinted in Treasury Department Circular No. Amended michigan tax return 230 (Circular 230). Amended michigan tax return 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. Amended michigan tax return In addition, a practitioner cannot engage in disreputable conduct (discussed later). Amended michigan tax return Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Amended michigan tax return Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Amended michigan tax return See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return Communications regarding corporate tax shelters. Amended michigan tax return   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. Amended michigan tax return Duty to advise. Amended michigan tax return   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. Amended michigan tax return Due diligence. Amended michigan tax return   A practitioner must exercise due diligence when performing the following duties. Amended michigan tax return Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Amended michigan tax return Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Amended michigan tax return Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Amended michigan tax return Restrictions Practitioners are restricted from engaging in certain practices. Amended michigan tax return The following paragraphs discuss some of these restricted practices. Amended michigan tax return Delays. Amended michigan tax return   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Amended michigan tax return Assistance from disbarred or suspended persons and former IRS employees. Amended michigan tax return   A practitioner must not knowingly, directly or indirectly, do the following. Amended michigan tax return 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. Amended michigan tax return Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Amended michigan tax return Performance as a notary. Amended michigan tax return   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. Amended michigan tax return Negotiations of taxpayer refund checks. Amended michigan tax return   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. Amended michigan tax return 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. Amended michigan tax return The following list contains examples of conduct that is considered disreputable. Amended michigan tax return Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Amended michigan tax return Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Amended michigan tax return Soliciting employment by prohibited means as discussed in section 10. Amended michigan tax return 30 of Circular 230. Amended michigan tax return Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Amended michigan tax return Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Amended michigan tax return Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Amended michigan tax return If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Amended michigan tax return See Who Can Practice Before the IRS, earlier. Amended michigan tax return What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Amended michigan tax return If the authorization is not limited, the individual generally can perform all acts that you can perform. Amended michigan tax return The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Amended michigan tax return For information on the limits regarding registered tax return preparers, see Circular 230 §10. Amended michigan tax return 3(f). Amended michigan tax return For information on the limits regarding unenrolled preparers, see Publication 470. Amended michigan tax return Acts performed. Amended michigan tax return   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Amended michigan tax return Represent you before any office of the IRS. Amended michigan tax return 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. Amended michigan tax return Sign a consent to extend the statutory time period for assessment or collection of a tax. Amended michigan tax return Sign a closing agreement. Amended michigan tax return Signing your return. Amended michigan tax return   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. Amended michigan tax return 6012-1(a)(5)). Amended michigan tax return You specifically authorize this in your power of attorney. Amended michigan tax return For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Amended michigan tax return 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. Amended michigan tax return Other good cause if specific permission is requested of and granted by the IRS. Amended michigan tax return 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. Amended michigan tax return For more information, see the Form 2848 instructions. Amended michigan tax return Limitation on substitution or delegation. Amended michigan tax return   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. Amended michigan tax return   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Amended michigan tax return If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Amended michigan tax return Disclosure of returns to a third party. Amended michigan tax return   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. Amended michigan tax return Incapacity or incompetency. Amended michigan tax return   A power of attorney is generally terminated if you become incapacitated or incompetent. Amended michigan tax return   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. Amended michigan tax return See Non-IRS powers of attorney, later. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return Represent you at a meeting with the IRS. Amended michigan tax return Prepare and file a written response to the IRS. Amended michigan tax return Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Amended michigan tax return Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Amended michigan tax return Your representative must complete that part of the form. Amended michigan tax return Non-IRS powers of attorney. Amended michigan tax return   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. Amended michigan tax return For more information, see Processing a non-IRS power of attorney, later. Amended michigan tax return   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Amended michigan tax return Your name and mailing address. Amended michigan tax return Your social security number and/or employer identification number. Amended michigan tax return Your employee plan number, if applicable. Amended michigan tax return The name and mailing address of your representative(s). Amended michigan tax return The types of tax involved. Amended michigan tax return The federal tax form number. Amended michigan tax return The specific year(s) or period(s) involved. Amended michigan tax return For estate tax matters, the decedent's date of death. Amended michigan tax return A clear expression of your intention concerning the scope of authority granted to your representative(s). Amended michigan tax return Your signature and date. Amended michigan tax return You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Amended michigan tax return This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Amended michigan tax return 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. Amended michigan tax return 502(b). Amended michigan tax return Required information missing. Amended michigan tax return   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Amended michigan tax return You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Amended michigan tax return 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. Amended michigan tax return Procedure for perfecting a non-IRS power of attorney. Amended michigan tax return   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Amended michigan tax return The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Amended michigan tax return 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. Amended michigan tax return Example. Amended michigan tax return 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. Amended michigan tax return The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Amended michigan tax return However, it does not list specific tax-related information such as types of tax or tax form numbers. Amended michigan tax return Shortly after John signs the power of attorney, he is declared incompetent. Amended michigan tax return Later, a federal tax matter arises concerning a prior year return filed by John. Amended michigan tax return Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Amended michigan tax return 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. Amended michigan tax return If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Amended michigan tax return Otherwise, he must name another individual who can practice before the IRS. Amended michigan tax return Processing a non-IRS power of attorney. Amended michigan tax return   The IRS has a centralized computer database system called the CAF system. Amended michigan tax return This system contains information on the authority of taxpayer representatives. Amended michigan tax return Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return   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. Amended michigan tax return Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Amended michigan tax return Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Amended michigan tax return However, the following will also assist you in preparing the form. Amended michigan tax return Line-by-line hints. Amended michigan tax return   The following hints are summaries of some of the line-by-line instructions for Form 2848. Amended michigan tax return Line 1—Taxpayer information. Amended michigan tax return   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Amended michigan tax return If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Amended michigan tax return Line 2—Representative(s). Amended michigan tax return   Only individuals may be named as representatives. Amended michigan tax return If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Amended michigan tax return If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Amended michigan tax return Enter your representative's fax number if available. Amended michigan tax return   If you want to name more than three representatives, attach additional Form(s) 2848. Amended michigan tax return The IRS can send copies of notices and communications to two of your representatives. Amended michigan tax return 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. Amended michigan tax return If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Amended michigan tax return Line 3—Tax matters. Amended michigan tax return   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Amended michigan tax return 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. Amended michigan tax return The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Amended michigan tax return However, avoid general references such as “all years” or “all taxes. Amended michigan tax return ” Any Form 2848 with general references will be returned. Amended michigan tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). Amended michigan tax return   Certain matters cannot be recorded on the CAF system. Amended michigan tax return Examples of such matters include, but are not limited to, the following. Amended michigan tax return Requests for a private letter ruling or technical advice. Amended michigan tax return Applications for an employer identification number (EIN). Amended michigan tax return Claims filed on Form 843, Claim for Refund and Request for Abatement. Amended michigan tax return Corporate dissolutions. Amended michigan tax return Requests for change of accounting method. Amended michigan tax return Requests for change of accounting period. Amended michigan tax return Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Amended michigan tax return Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Amended michigan tax return Application for Award for Original Information under section 7623. Amended michigan tax return Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Amended michigan tax return Freedom of Information Act requests. Amended michigan tax return If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Amended michigan tax return If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Amended michigan tax return Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Amended michigan tax return Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Amended michigan tax return To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Amended michigan tax return If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Amended michigan tax return For more information on specific use, see the Instructions for Form 2848, line 4. Amended michigan tax return FAX copies. Amended michigan tax return   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Amended michigan tax return 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. Amended michigan tax return Your representative may be able to file Form 2848 electronically via the IRS website. Amended michigan tax return For more information, your representative can go to www. Amended michigan tax return irs. Amended michigan tax return gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Amended michigan tax return If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Amended michigan tax return Instead, give it to your representative, who will retain the document. Amended michigan tax return Updating a power of attorney. Amended michigan tax return   Submit any update or modification to an existing power of attorney in writing. Amended michigan tax return Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Amended michigan tax return 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. Amended michigan tax return   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. Amended michigan tax return 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. Amended michigan tax return A written notice of substitution or delegation signed by the recognized representative. Amended michigan tax return A written declaration of representative made by the new representative. Amended michigan tax return A copy of the power of attorney that specifically authorizes the substitution or delegation. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return Note. Amended michigan tax return The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Amended michigan tax return 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. Amended michigan tax return If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Amended michigan tax return 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. Amended michigan tax return If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Amended michigan tax return 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. Amended michigan tax return A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Amended michigan tax return If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Amended michigan tax return 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. Amended michigan tax return The following situations do not require a power of attorney. Amended michigan tax return Providing information to the IRS. Amended michigan tax return Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Amended michigan tax return Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Amended michigan tax return Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Amended michigan tax return Allowing the IRS to discuss return information with a fiduciary. Amended michigan tax return How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Amended michigan tax return The two completed forms for this example are shown on the next pages. Amended michigan tax return Example. Amended michigan tax return Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Amended michigan tax return They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Amended michigan tax return Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Amended michigan tax return Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Amended michigan tax return They want copies of all notices and written communications sent to Jim. Amended michigan tax return This is the first time Stan and Mary have given power of attorney to anyone. Amended michigan tax return They should each complete a Form 2848 as follows. Amended michigan tax return Line 1—Taxpayer information. Amended michigan tax return   Stan and Mary must each file a separate Form 2848. Amended michigan tax return On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Amended michigan tax return Mary does likewise on her separate Form 2848. Amended michigan tax return Line 2—Representative(s). Amended michigan tax return   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Amended michigan tax return 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. Amended michigan tax return They also enter Mr. Amended michigan tax return Smith's CAF number, his telephone number, and his fax number. Amended michigan tax return Mr. Amended michigan tax return 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. Amended michigan tax return Line 3—Tax Matters. Amended michigan tax return   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. Amended michigan tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). Amended michigan tax return   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. Amended michigan tax return See Preparation of Form — Helpful Hints, earlier. Amended michigan tax return Line 5—Acts authorized. Amended michigan tax return   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. Amended michigan tax return Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Amended michigan tax return If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Amended michigan tax return Line 6—Retention/revocation of prior power(s) of attorney. Amended michigan tax return   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Amended michigan tax return 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. Amended michigan tax return   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. Amended michigan tax return (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Amended michigan tax return ) Line 7—Signature of taxpayer. Amended michigan tax return   Stan and Mary each signs and dates his or her Form 2848. Amended michigan tax return If a taxpayer does not sign, the IRS cannot accept the form. Amended michigan tax return Part II—Declaration of Representative. Amended michigan tax return   Jim Smith must complete this part of Form 2848. Amended michigan tax return If he does not sign this part, the IRS cannot accept the form. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Amended michigan tax return This image is too large to be displayed in the current screen. Amended michigan tax return Please click the link to view the image. Amended michigan tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Amended michigan tax return Please click the link to view the image. Amended michigan tax return Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Amended michigan tax return Please click the link to view the image. Amended michigan tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Amended michigan tax return Please click the link to view the image. Amended michigan tax return 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. Amended michigan tax return Incomplete document. Amended michigan tax return   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Amended michigan tax return For example, if your signature or signature date is missing, the IRS will contact you. Amended michigan tax return 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. Amended michigan tax return   In either case, the power of attorney is not considered valid until all required information is entered on the document. Amended michigan tax return 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. Amended michigan tax return Complete document. Amended michigan tax return   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Amended michigan tax return In most instances, this includes processing the document on the CAF system. Amended michigan tax return 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. Amended michigan tax return Documents not processed on CAF. Amended michigan tax return   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Amended michigan tax return For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Amended michigan tax return These documents remain with the related case files. Amended michigan tax return In this situation, you should check the box on line 4 of Form 2848. Amended michigan tax return In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Amended michigan tax return Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return Notices and other correspondence. Amended michigan tax return   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. Amended michigan tax return 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. Amended michigan tax return This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Amended michigan tax return Free help with your return. Amended michigan tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amended michigan tax return 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. Amended michigan tax return 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. Amended michigan tax return To find the nearest VITA or TCE site, visit IRS. Amended michigan tax return gov or call 1-800-906-9887 or 1-800-829-1040. Amended michigan tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended michigan tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Amended michigan tax return aarp. Amended michigan tax return org/money/taxaide. Amended michigan tax return   For more information on these programs, go to IRS. Amended michigan tax return gov and enter keyword “VITA” in the upper right-hand corner. Amended michigan tax return Internet. Amended michigan tax return You can access the IRS website at IRS. Amended michigan tax return gov 24 hours a day, 7 days a week to: E-file your return. Amended michigan tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amended michigan tax return Check the status of your refund. Amended michigan tax return Go to IRS. Amended michigan tax return gov and click on Where's My Refund. Amended michigan tax return 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. Amended michigan tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amended michigan tax return 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. Amended michigan tax return Download forms, including talking tax forms, instructions, and publications. Amended michigan tax return Order IRS products online. Amended michigan tax return Research your tax questions online. Amended michigan tax return Search publications online by topic or keyword. 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Amended michigan tax return 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). Amended michigan tax return Prev  Up  Next   Home   More Online Publications