December 4, 2012 | Tax Laws
NYS and IRS Tax POA Forms
When clients engage a tax attorney to help them resolve a tax problem certain tax forms need to be submitted to the Internal Revenue Service and New York State that show that we, as your tax professional, can act on your behalf. Below are the two forms that allow us to represent you before the Internal Revenue Service and New York State Tax Department.
IRS Form 2848
The Form 2848 tax form is used to authorize a tax attorney to speak on your behalf to the IRS, so you do not have to. When we file form 2848, the tax Power of Attorney form allows us to work as an agent for you and act as your representative in a federal tax matter (IRS Audits, IRS Collection cases, Offers in Compromise). To fill out this form, we need to have your name, address, and social security number. It is also important that the latest form version is used for it to be accepted by the IRS. We also need a description of the matter, which is normally either an income tax or corporate tax matter as well as the years or tax periods applicable (for payroll withholding tax issues). Completed 2848 Forms should be mailed or faxed directly to the IRS so we may practice before the IRS. When the IRS receives it they process it in the Centralized Authorization File (“CAF”) Unit, that maintains the database of POA forms issued. The CAF unit has four locations located in the United States, and the form can be faxed to them. You can also approve a form 2848 request online. It usually takes a few weeks to process the form. Typically, the form is valid until revoked or the representative withdraws.
NYS FORM POA-1
The NYS POA-1 form is a declaration of representative used to authorize how you would like a tax lawyer to represent you to the New York State Department of Taxation and Finance. This form allows our tax resolution attorneys to represent you in all tax matters (Voluntary Disclosure, Payment Plans, Offer in Compromise, etc.). With this form, you authorize an individual to be able to speak to department representatives and have access to your confidential taxpayer information. To properly fill out this legal document, we will need your social security number, a description of the tax matter, which normally includes sales tax, income tax or corporate taxes. It is possible to complete the form so it broadly covers multiple tax issues with one form. It normally takes about 1-2 days for the POA-1 form to be processed once it is filed. With the NYS POA Form, the tax representative can perform all the same functions as the actual taxpayer, and they can also create payment plans and supply banking information.