Friday, November 13, 2009

IRS Form 2848 - Revocation of Power of Attorney/Withdrawal of Representative

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, send a copy of the previously executed power of attorney to the IRS, using the Where To File Chart on page 1. The copy of the power of attorney must have a current signature and date of the taxpayer if the taxpayer is revoking, or the representative if the representative is withdrawing, under the original signature on line 9. Write “REVOKE” across the top of Form 2848. If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked, list the tax matters and periods, and must be signed and dated by the taxpayer or representative. If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. 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. If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer.

To revoke a specific use power of attorney, send the power of attorney or statement of revocation/withdrawal to the IRS office handling your case, using the above instructions.

A power of attorney held by a student of an LITC or an STCP is valid for only 130 days from the received date and will then be automatically revoked. If you are authorizing a student to represent you after that time, a second Form 2848 should be filed for valid representation.

1 comment:

scott davidson said...

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