Tax forms
Form 2848, Power of Attorney and Declaration of Representative, authorizes an individual to represent the taxpayer before the IRS. The representative can receive notices, respond to the IRS and sign certain documents.
A firm that will speak to the IRS or respond to a notice needs Form 2848, not only Form 8821. The form names the representative and the tax matters.
A client signs Form 2848 so the firm can respond to an IRS notice and represent the client in the examination.
Checked November 3, 2026. Public pages and tax rules change; confirm them before relying on them.