Completing Forms 2848
and 8821 is fairly straightforward.
Establishing representation: As with any client representation, Forms 2848
, Power of Attorney and Declaration of Representative, and 8821, Tax Information Authorization, are used to formally position the practitioner and the practitioner's firm as the taxpayer's representatives.
DA allows them to electronically submit Forms 2848
, Power of Attorney and Declaration of Representative, and 8821, Tax Information Authorization.
As a further enhancement to the CAF system, the Service intends to centralize all processing of Forms 2848
to the Ogden and Memphis Service Centers, with the processing of international issues to the Philadelphia Service Center.