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Do my taxes free online 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). Do my taxes free online 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. Do my taxes free online The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Do my taxes free online 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. Do my taxes free online What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Do my taxes free online Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Do my taxes free online Representing a taxpayer at conferences, hearings, or meetings with the IRS. Do my taxes free online Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Do my taxes free online Providing a client with written advice which has a potential for tax avoidance or evasion. Do my taxes free online Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Do my taxes free online Who Can Practice Before the IRS? The following individuals can practice before the IRS. Do my taxes free online 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. Do my taxes free online Form 2848 can be used for this purpose. Do my taxes free online Attorneys. Do my taxes free online   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. Do my taxes free online Certified public accountants (CPAs). Do my taxes free online   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. Do my taxes free online Enrolled agents. Do my taxes free online   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Do my taxes free online Enrolled retirement plan agents. Do my taxes free online   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. Do my taxes free online 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. Do my taxes free online Enrolled actuaries. Do my taxes free online   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. Do my taxes free online 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. Do my taxes free online Student. Do my taxes free online    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Do my taxes free online For more information, see Authorization for special appearances, later. Do my taxes free online Registered tax return preparers and unenrolled return preparers. Do my taxes free online   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. Do my taxes free online 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. Do my taxes free online   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. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online   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. Do my taxes free online See Form 8821. Do my taxes free online Practice denied. Do my taxes free online   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Do my taxes free online 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. Do my taxes free online Other individuals who may serve as representatives. Do my taxes free online   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. Do my taxes free online An individual. Do my taxes free online An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Do my taxes free online A family member. Do my taxes free online An individual can represent members of his or her immediate family. Do my taxes free online Immediate family includes a spouse, child, parent, brother, or sister of the individual. Do my taxes free online An officer. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online A partner. Do my taxes free online A general partner may represent the partnership before the IRS. Do my taxes free online An employee. Do my taxes free online A regular full-time employee can represent his or her employer. Do my taxes free online 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. Do my taxes free online A fiduciary. Do my taxes free online 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. Do my taxes free online See Fiduciary under When Is a Power of Attorney Not Required, later. Do my taxes free online 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. Do my taxes free online See section 10. Do my taxes free online 7(c)(1)(vii) of Circular 230. Do my taxes free online 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. Do my taxes free online The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Do my taxes free online However, it is granted only when extremely compelling circumstances exist. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Do my taxes free online It merely confirms that a centralized file for authorizations has been established for the individual under that number. Do my taxes free online Students in LITCs and the STCP. Do my taxes free online   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. Do my taxes free online Authorization requests must be made to the Office of Professional Responsibility. Do my taxes free online If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Do my taxes free online Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Do my taxes free online Corporations, associations, partnerships, and other persons that are not individuals. Do my taxes free online   These organizations (or persons) are not eligible to practice before the IRS. Do my taxes free online Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Do my taxes free online Not meeting the requirements for renewal of enrollment (such as continuing professional education). Do my taxes free online Requesting to be placed in inactive retirement status. Do my taxes free online Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Do my taxes free online Failure to meet requirements. Do my taxes free online   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Do my taxes free online The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Do my taxes free online The individual has 60 days from the date of the notice to respond. Do my taxes free online Inactive roster. Do my taxes free online   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. Do my taxes free online The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Do my taxes free online Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Do my taxes free online Inactive retirement status. Do my taxes free online   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Do my taxes free online They must continue to adhere to all renewal requirements. Do my taxes free online 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. Do my taxes free online Suspension and disbarment. Do my taxes free online   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. Do my taxes free online This includes engaging in acts of disreputable conduct. Do my taxes free online For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Do my taxes free online   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Do my taxes free online See What Is Practice Before the IRS, earlier. Do my taxes free online   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Do my taxes free online However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Do my taxes free online   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Do my taxes free online In either case, certain application forms, discussed next, must be filed. Do my taxes free online Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Do my taxes free online See Incompetence and Disreputable Conduct, later. Do my taxes free online Form 2587. Do my taxes free online   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Do my taxes free online Form 2587 can be filed online, by mail, or by fax. Do my taxes free online For more information, see instructions and fees listed on the form. Do my taxes free online To get Form 2587, see How To Get Tax Help, later. Do my taxes free online Form 23 and Form 23-EP. Do my taxes free online   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. Do my taxes free online The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Do my taxes free online Alternatively, payment may be made electronically pursuant to instructions on the forms. Do my taxes free online To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Do my taxes free online Form 5434. Do my taxes free online   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. Do my taxes free online The application must include a check or money order in the amount of the fee shown on Form 5434. Do my taxes free online To get Form 5434, see How To Get Tax Help, later. Do my taxes free online Period of enrollment. Do my taxes free online   An enrollment card will be issued to each individual whose enrollment application is approved. Do my taxes free online The individual is enrolled until the expiration date shown on the enrollment card or certificate. Do my taxes free online 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). Do my taxes free online What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Do my taxes free online F. Do my taxes free online R. Do my taxes free online part 10 and reprinted in Treasury Department Circular No. Do my taxes free online 230 (Circular 230). Do my taxes free online 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. Do my taxes free online In addition, a practitioner cannot engage in disreputable conduct (discussed later). Do my taxes free online Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Do my taxes free online Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Do my taxes free online See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online Communications regarding corporate tax shelters. Do my taxes free online   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. Do my taxes free online Duty to advise. Do my taxes free online   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. Do my taxes free online Due diligence. Do my taxes free online   A practitioner must exercise due diligence when performing the following duties. Do my taxes free online Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Do my taxes free online Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Do my taxes free online Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Do my taxes free online Restrictions Practitioners are restricted from engaging in certain practices. Do my taxes free online The following paragraphs discuss some of these restricted practices. Do my taxes free online Delays. Do my taxes free online   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Do my taxes free online Assistance from disbarred or suspended persons and former IRS employees. Do my taxes free online   A practitioner must not knowingly, directly or indirectly, do the following. Do my taxes free online 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. Do my taxes free online Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Do my taxes free online Performance as a notary. Do my taxes free online   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. Do my taxes free online Negotiations of taxpayer refund checks. Do my taxes free online   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. Do my taxes free online 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. Do my taxes free online The following list contains examples of conduct that is considered disreputable. Do my taxes free online Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Do my taxes free online Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Do my taxes free online Soliciting employment by prohibited means as discussed in section 10. Do my taxes free online 30 of Circular 230. Do my taxes free online Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Do my taxes free online Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Do my taxes free online Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Do my taxes free online If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Do my taxes free online See Who Can Practice Before the IRS, earlier. Do my taxes free online What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Do my taxes free online If the authorization is not limited, the individual generally can perform all acts that you can perform. Do my taxes free online The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Do my taxes free online For information on the limits regarding registered tax return preparers, see Circular 230 §10. Do my taxes free online 3(f). Do my taxes free online For information on the limits regarding unenrolled preparers, see Publication 470. Do my taxes free online Acts performed. Do my taxes free online   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Do my taxes free online Represent you before any office of the IRS. Do my taxes free online 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. Do my taxes free online Sign a consent to extend the statutory time period for assessment or collection of a tax. Do my taxes free online Sign a closing agreement. Do my taxes free online Signing your return. Do my taxes free online   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. Do my taxes free online 6012-1(a)(5)). Do my taxes free online You specifically authorize this in your power of attorney. Do my taxes free online For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Do my taxes free online 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. Do my taxes free online Other good cause if specific permission is requested of and granted by the IRS. Do my taxes free online 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. Do my taxes free online For more information, see the Form 2848 instructions. Do my taxes free online Limitation on substitution or delegation. Do my taxes free online   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. Do my taxes free online   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Do my taxes free online If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Do my taxes free online Disclosure of returns to a third party. Do my taxes free online   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. Do my taxes free online Incapacity or incompetency. Do my taxes free online   A power of attorney is generally terminated if you become incapacitated or incompetent. Do my taxes free online   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. Do my taxes free online See Non-IRS powers of attorney, later. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online Represent you at a meeting with the IRS. Do my taxes free online Prepare and file a written response to the IRS. Do my taxes free online Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Do my taxes free online Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Do my taxes free online Your representative must complete that part of the form. Do my taxes free online Non-IRS powers of attorney. Do my taxes free online   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. Do my taxes free online For more information, see Processing a non-IRS power of attorney, later. Do my taxes free online   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Do my taxes free online Your name and mailing address. Do my taxes free online Your social security number and/or employer identification number. Do my taxes free online Your employee plan number, if applicable. Do my taxes free online The name and mailing address of your representative(s). Do my taxes free online The types of tax involved. Do my taxes free online The federal tax form number. Do my taxes free online The specific year(s) or period(s) involved. Do my taxes free online For estate tax matters, the decedent's date of death. Do my taxes free online A clear expression of your intention concerning the scope of authority granted to your representative(s). Do my taxes free online Your signature and date. Do my taxes free online You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Do my taxes free online This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Do my taxes free online 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. Do my taxes free online 502(b). Do my taxes free online Required information missing. Do my taxes free online   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Do my taxes free online You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Do my taxes free online 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. Do my taxes free online Procedure for perfecting a non-IRS power of attorney. Do my taxes free online   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Do my taxes free online The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Do my taxes free online 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. Do my taxes free online Example. Do my taxes free online 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. Do my taxes free online The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Do my taxes free online However, it does not list specific tax-related information such as types of tax or tax form numbers. Do my taxes free online Shortly after John signs the power of attorney, he is declared incompetent. Do my taxes free online Later, a federal tax matter arises concerning a prior year return filed by John. Do my taxes free online Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Do my taxes free online 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. Do my taxes free online If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Do my taxes free online Otherwise, he must name another individual who can practice before the IRS. Do my taxes free online Processing a non-IRS power of attorney. Do my taxes free online   The IRS has a centralized computer database system called the CAF system. Do my taxes free online This system contains information on the authority of taxpayer representatives. Do my taxes free online Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online   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. Do my taxes free online Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Do my taxes free online Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Do my taxes free online However, the following will also assist you in preparing the form. Do my taxes free online Line-by-line hints. Do my taxes free online   The following hints are summaries of some of the line-by-line instructions for Form 2848. Do my taxes free online Line 1—Taxpayer information. Do my taxes free online   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Do my taxes free online If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Do my taxes free online Line 2—Representative(s). Do my taxes free online   Only individuals may be named as representatives. Do my taxes free online If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Do my taxes free online If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Do my taxes free online Enter your representative's fax number if available. Do my taxes free online   If you want to name more than three representatives, attach additional Form(s) 2848. Do my taxes free online The IRS can send copies of notices and communications to two of your representatives. Do my taxes free online 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. Do my taxes free online If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Do my taxes free online Line 3—Tax matters. Do my taxes free online   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Do my taxes free online 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. Do my taxes free online The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Do my taxes free online However, avoid general references such as “all years” or “all taxes. Do my taxes free online ” Any Form 2848 with general references will be returned. Do my taxes free online Line 4—Specific use not recorded on Centralized Authorization File (CAF). Do my taxes free online   Certain matters cannot be recorded on the CAF system. Do my taxes free online Examples of such matters include, but are not limited to, the following. Do my taxes free online Requests for a private letter ruling or technical advice. Do my taxes free online Applications for an employer identification number (EIN). Do my taxes free online Claims filed on Form 843, Claim for Refund and Request for Abatement. Do my taxes free online Corporate dissolutions. Do my taxes free online Requests for change of accounting method. Do my taxes free online Requests for change of accounting period. Do my taxes free online Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Do my taxes free online Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Do my taxes free online Application for Award for Original Information under section 7623. Do my taxes free online Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Do my taxes free online Freedom of Information Act requests. Do my taxes free online If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Do my taxes free online If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Do my taxes free online Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Do my taxes free online Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Do my taxes free online To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Do my taxes free online If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Do my taxes free online For more information on specific use, see the Instructions for Form 2848, line 4. Do my taxes free online FAX copies. Do my taxes free online   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Do my taxes free online 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. Do my taxes free online Your representative may be able to file Form 2848 electronically via the IRS website. Do my taxes free online For more information, your representative can go to www. Do my taxes free online irs. Do my taxes free online gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Do my taxes free online If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Do my taxes free online Instead, give it to your representative, who will retain the document. Do my taxes free online Updating a power of attorney. Do my taxes free online   Submit any update or modification to an existing power of attorney in writing. Do my taxes free online Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Do my taxes free online 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. Do my taxes free online   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. Do my taxes free online 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. Do my taxes free online A written notice of substitution or delegation signed by the recognized representative. Do my taxes free online A written declaration of representative made by the new representative. Do my taxes free online A copy of the power of attorney that specifically authorizes the substitution or delegation. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online Note. Do my taxes free online The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Do my taxes free online 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. Do my taxes free online If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Do my taxes free online 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. Do my taxes free online If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Do my taxes free online 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. Do my taxes free online A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Do my taxes free online If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Do my taxes free online 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. Do my taxes free online The following situations do not require a power of attorney. Do my taxes free online Providing information to the IRS. Do my taxes free online Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Do my taxes free online Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Do my taxes free online Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Do my taxes free online Allowing the IRS to discuss return information with a fiduciary. Do my taxes free online How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Do my taxes free online The two completed forms for this example are shown on the next pages. Do my taxes free online Example. Do my taxes free online Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Do my taxes free online They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Do my taxes free online Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Do my taxes free online Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Do my taxes free online They want copies of all notices and written communications sent to Jim. Do my taxes free online This is the first time Stan and Mary have given power of attorney to anyone. Do my taxes free online They should each complete a Form 2848 as follows. Do my taxes free online Line 1—Taxpayer information. Do my taxes free online   Stan and Mary must each file a separate Form 2848. Do my taxes free online On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Do my taxes free online Mary does likewise on her separate Form 2848. Do my taxes free online Line 2—Representative(s). Do my taxes free online   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Do my taxes free online 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. Do my taxes free online They also enter Mr. Do my taxes free online Smith's CAF number, his telephone number, and his fax number. Do my taxes free online Mr. Do my taxes free online 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. Do my taxes free online Line 3—Tax Matters. Do my taxes free online   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. Do my taxes free online Line 4—Specific use not recorded on Centralized Authorization File (CAF). Do my taxes free online   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. Do my taxes free online See Preparation of Form — Helpful Hints, earlier. Do my taxes free online Line 5—Acts authorized. Do my taxes free online   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. Do my taxes free online Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Do my taxes free online If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Do my taxes free online Line 6—Retention/revocation of prior power(s) of attorney. Do my taxes free online   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Do my taxes free online 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. Do my taxes free online   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. Do my taxes free online (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Do my taxes free online ) Line 7—Signature of taxpayer. Do my taxes free online   Stan and Mary each signs and dates his or her Form 2848. Do my taxes free online If a taxpayer does not sign, the IRS cannot accept the form. Do my taxes free online Part II—Declaration of Representative. Do my taxes free online   Jim Smith must complete this part of Form 2848. Do my taxes free online If he does not sign this part, the IRS cannot accept the form. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Do my taxes free online This image is too large to be displayed in the current screen. Do my taxes free online Please click the link to view the image. Do my taxes free online Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Do my taxes free online Please click the link to view the image. Do my taxes free online Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Do my taxes free online Please click the link to view the image. Do my taxes free online Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Do my taxes free online Please click the link to view the image. Do my taxes free online 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. Do my taxes free online Incomplete document. Do my taxes free online   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Do my taxes free online For example, if your signature or signature date is missing, the IRS will contact you. Do my taxes free online 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. Do my taxes free online   In either case, the power of attorney is not considered valid until all required information is entered on the document. Do my taxes free online 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. Do my taxes free online Complete document. Do my taxes free online   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Do my taxes free online In most instances, this includes processing the document on the CAF system. Do my taxes free online 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. Do my taxes free online Documents not processed on CAF. Do my taxes free online   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Do my taxes free online For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Do my taxes free online These documents remain with the related case files. Do my taxes free online In this situation, you should check the box on line 4 of Form 2848. Do my taxes free online In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Do my taxes free online Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online Notices and other correspondence. Do my taxes free online   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. Do my taxes free online 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. Do my taxes free online This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online By selecting the method that is best for you, you will have quick and easy access to tax help. Do my taxes free online Free help with your return. Do my taxes free online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Do my taxes free online 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. Do my taxes free online 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. Do my taxes free online To find the nearest VITA or TCE site, visit IRS. Do my taxes free online gov or call 1-800-906-9887 or 1-800-829-1040. Do my taxes free online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Do my taxes free online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Do my taxes free online aarp. Do my taxes free online org/money/taxaide. Do my taxes free online   For more information on these programs, go to IRS. Do my taxes free online gov and enter keyword “VITA” in the upper right-hand corner. Do my taxes free online Internet. Do my taxes free online You can access the IRS website at IRS. Do my taxes free online gov 24 hours a day, 7 days a week to: E-file your return. Do my taxes free online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Do my taxes free online Check the status of your refund. Do my taxes free online Go to IRS. Do my taxes free online gov and click on Where's My Refund. Do my taxes free online 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. Do my taxes free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Do my taxes free online 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. Do my taxes free online Download forms, including talking tax forms, instructions, and publications. Do my taxes free online Order IRS products online. Do my taxes free online Research your tax questions online. Do my taxes free online Search publications online by topic or keyword. Do my taxes free online Use the online Internal Revenue Code, regulations, or other official guidance. Do my taxes free online View Internal Revenue Bulletins (IRBs) published in the last few years. Do my taxes free online Figure your withholding allowances using the withholding calculator online at www. Do my taxes free online irs. Do my taxes free online gov/individuals. Do my taxes free online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Do my taxes free online irs. Do my taxes free online gov/individuals. Do my taxes free online Sign up to receive local and national tax news by email. Do my taxes free online Get information on starting and operating a small business. Do my taxes free online Phone. Do my taxes free online Many services are available by phone. Do my taxes free online   Ordering forms, instructions, and publications. Do my taxes free online Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Do my taxes free online You should receive your order within 10 days. Do my taxes free online Asking tax questions. Do my taxes free online Call the IRS with your tax questions at 1-800-829-1040. Do my taxes free online Solving problems. Do my taxes free online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Do my taxes free online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Do my taxes free online Call your local Taxpayer Assistance Center for an appointment. Do my taxes free online To find the number, go to www. Do my taxes free online irs. Do my taxes free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Do my taxes free online TTY/TDD equipment. Do my taxes free online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Do my taxes free online TeleTax topics. Do my taxes free online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Do my taxes free online Refund information. Do my taxes free online To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Do my taxes free online 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. Do my taxes free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Do my taxes free online 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. Do my taxes free online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Do my taxes free online Other refund information. Do my taxes free online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Do my taxes free online Evaluating the quality of our telephone services. Do my taxes free online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Do my taxes free online One method is for a second IRS representative to listen in on or record random telephone calls. Do my taxes free online Another is to ask some callers to complete a short survey at the end of the call. Do my taxes free online Walk-in. Do my taxes free online Many products and services are available on a walk-in basis. Do my taxes free online   Products. Do my taxes free online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Do my taxes free online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Do my taxes free online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Do my taxes free online Services. Do my taxes free online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Do my taxes free online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Do my taxes free online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Do my taxes free online No appointment is necessary—just walk in. Do my taxes free online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Do my taxes free online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Do my taxes free online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Do my taxes free online All other issues will be handled without an appointment. Do my taxes free online To find the number of your local office, go to  www. Do my taxes free online irs. Do my taxes free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Do my taxes free online Mail. Do my taxes free online You can send your order for forms, instructions, and publications to the address below. Do my taxes free online You should receive a response within 10 days after your request is received. Do my taxes free online  Internal Revenue Service 1201 N. Do my taxes free online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Do my taxes free online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Do my taxes free online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Do my taxes free online We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Do my taxes free online Remember, the worst thing you can do is nothing at all. Do my taxes free online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Do my taxes free online You face (or your business is facing) an immediate threat of adverse action. Do my taxes free online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Do my taxes free online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Do my taxes free online You will be assigned to one advocate who will be with you at every turn. Do my taxes free online We have offices in every state, the District of Columbia, and Puerto Rico. Do my taxes free online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Do my taxes free online And our services are always free. Do my taxes free online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Do my taxes free online Our tax toolkit at www. Do my taxes free online TaxpayerAdvocate. Do my taxes free online irs. Do my taxes free online gov can help you understand these rights. Do my taxes free online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Do my taxes free online irs. Do my taxes free online gov/advocate. Do my taxes free online You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Do my taxes free online   TAS also handles large-scale or systemic problems that affect many taxpayers. Do my taxes free online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Do my taxes free online irs. Do my taxes free online gov/advocate. Do my taxes free online Low Income Taxpayer Clinics (LITCs). Do my taxes free online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Do my taxes free online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Do my taxes free online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Do my taxes free online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Do my taxes free online For more information and to find a clinic near you, see the LITC page on www. Do my taxes free online irs. Do my taxes free online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Do my taxes free online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Do my taxes free online Free tax services. Do my taxes free online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Do my taxes free online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Do my taxes free online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Do my taxes free online The majority of the information and services listed in this publication are available to you free of charge. Do my taxes free online If there is a fee associated with a resource or service, it is listed in the publication. Do my taxes free online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Do my taxes free online DVD for tax products. Do my taxes free online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Do my taxes free online Prior-year forms, instructions, and publications. Do my taxes free online Tax Map: an electronic research tool and finding aid. Do my taxes free online Tax law frequently asked questions. Do my taxes free online Tax Topics from the IRS telephone response system. Do my taxes free online Internal Revenue Code—Title 26 of the U. Do my taxes free online S. Do my taxes free online Code. Do my taxes free online Links to other Internet based Tax Research Materials. Do my taxes free online Fill-in, print, and save features for most tax forms. Do my taxes free online Internal Revenue Bulletins. Do my taxes free online Toll-free and email technical support. Do my taxes free online Two releases during the year. Do my taxes free online  – The first release will ship the beginning of January. Do my taxes free online  – The final release will ship the beginning of March. Do my taxes free online Purchase the DVD from National Technical Information Service (NTIS) at www. Do my taxes free online irs. Do my taxes free online 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). Do my taxes free online Prev  Up  Next   Home   More Online Publications
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Letter 2271C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter confirms your financial request for an Installment Agreement has been approved.  It explains the fees we charge for establishing your agreement.  It also explains what to do if you qualify for a Low Income Fee Reduction.  This letter can also request missing information need based on the financial you previously provided.

What do I have to do?

The letter tells you what your payment due date is. You should mail your payment to us 10 days prior to the due date.  It tells you what items you need to put on your check so it can be correctly identified and applied to your account. If the letter is requesting more information, please provid the requested information.

How much time do I have?

The letter tells you the date when you first payment is due or the date you should return the requested information.

What happens if I don't take any action?

If installment payments are not received as agreed or requested documentation is not received, we can proceed with enforcement action and may file a levy on your wages or bank account or file a lien on your personal property.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you.  If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Do My Taxes Free Online

Do my taxes free online Index A Accrual period, Accrual period. Do my taxes free online Acquisition premium, Acquisition premium. Do my taxes free online Adjusted issue price, Adjusted issue price. Do my taxes free online Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. Do my taxes free online Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. Do my taxes free online Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. Do my taxes free online Acquisition premium, Acquisition premium. Do my taxes free online Adjusted issue price, Adjusted issue price. Do my taxes free online Debt instrument, Debt instrument. Do my taxes free online Issue price, Issue price. Do my taxes free online Market discount, Market discount. Do my taxes free online Original issue discount (OID), Original issue discount (OID). Do my taxes free online Premium, Premium. Do my taxes free online Qualified stated interest, Qualified stated interest. Do my taxes free online Stated redemption price at maturity, Stated redemption price at maturity. Do my taxes free online Yield to maturity, Yield to maturity (YTM). Do my taxes free online E Electronic payee statements, Electronic payee statements. Do my taxes free online F Form 1099-OID, Form 1099-OID. Do my taxes free online Free tax services, Free help with your tax return. Do my taxes free online H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. Do my taxes free online Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. Do my taxes free online L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. Do my taxes free online O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. Do my taxes free online Using section I, Using Section I. Do my taxes free online Using the income tax regulations, Using the income tax regulations. Do my taxes free online Original issue discount (OID), Original issue discount (OID). Do my taxes free online Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. Do my taxes free online Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. Do my taxes free online R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. Do my taxes free online S Section I, Section I. Do my taxes free online Section II, Section II. Do my taxes free online Section III, Section III. Do my taxes free online Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. Do my taxes free online Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. Do my taxes free online T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). Do my taxes free online , Yield to maturity (YTM). Do my taxes free online Prev  Up     Home   More Online Publications