Furthermore, the court stated that Forms 2848
and 4868 cannot satisfy the requirements for written clear and concise notification because neither form informs the IRS that the taxpayer's address should be changed and neither form contains the taxpayer's old address.
To reduce the frustration of a delayed refund, practitioners can set expectations with their clients by describing IRS processes that can slow the payment of a refund before returns are filed, advise clients to immediately notify the practitioner upon receipt of information requests, and obtain Forms 2848
that allow the practitioner to access clients' transcripts.
Therefore, questions have arisen as to whether Forms 2848 that the taxpayer previously executed extend also to the penalties related to the IIRs under the three issues described above.
Forms 2848 that list only a specific return cover representation for penalties, payments and interest related only to that specific tax return and not to other returns, regardless of whether the other returns arc attached to the return specified on the Form 2848.
Forms 2848 that only list a specific return cover representation for penalties, payments and interest related only to that specific tax return and not to other returns that may be filed separately.
In recent years, many practitioners have been obtaining Forms 2848 as a standard and cautionary procedure in the course of preparing income tax returns to enable access to return information filed with the IRS on behalf of clients and to monitor any IRS correspondence that may arise after the returns have been filed.
Of course, the CPA must balance the administrative burden of monitoring Forms 2848 for every return prepared for every client with the risk that a client will neglect to notify the CPA of a pending IRS examination for one or more returns.
* The new instructions finally indicate the correct fax numbers and mailing addresses for filing Forms 2848. Because fax numbers can change without notice, practitioners should consider checking the IRS website at irs.gov/form2848 under "Recent Developments" for current fax numbers.
Completing Forms 2848
and 8821 is fairly straightforward.
DA allows them to electronically submit Forms 2848
, Power of Attorney and Declaration of Representative, and 8821, Tax Information Authorization.
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.
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.