What Is a Declaration of Representative and Who Can File One?

When dealing with the IRS, individuals and businesses may choose to have a representative act on their behalf. This can help with audits, payment negotiations, and responding to IRS notices. To authorize representation, taxpayers must submit a Declaration of Representative form, granting legal permission for another party to communicate with the IRS.

Who Can Serve

Only individuals with specific qualifications can represent taxpayers before the IRS. The agency recognizes several types of professionals for this role, each with distinct qualifications and responsibilities.

Attorneys

Licensed attorneys can represent taxpayers before the IRS due to their legal training in tax law. They must be members in good standing of a U.S. state, territory, or the District of Columbia bar. Attorneys can provide legal advice, negotiate settlements, and represent clients in tax court. They also have attorney-client privilege, keeping communications confidential in most cases. Those with a Master of Laws (LL.M.) in Taxation may be particularly suited for complex tax matters.

CPAs

Certified Public Accountants (CPAs) are licensed financial professionals who can assist with IRS matters. They must pass the Uniform CPA Examination and meet experience and education requirements set by a state board of accountancy. CPAs specializing in taxation help with tax preparation, audits, and financial planning. While they do not have attorney-client privilege, they are bound by confidentiality rules set by the American Institute of Certified Public Accountants (AICPA) and state regulatory bodies.

Enrolled Agents

Enrolled Agents (EAs) are tax professionals authorized to represent taxpayers before the IRS in audits, collections, and appeals. Unlike attorneys or CPAs, EAs receive their designation directly from the IRS after passing the Special Enrollment Examination, which covers tax laws and representation practices. Former IRS employees with sufficient tax administration experience can qualify without taking the exam. EAs specialize exclusively in taxation and must complete continuing education courses annually to stay updated on tax law changes.

Filing Steps

To authorize a representative, taxpayers must complete IRS Form 2848, Power of Attorney and Declaration of Representative. This document allows the designated individual to act on their behalf in specific tax matters. The form requires the taxpayer’s name, address, and identification number, along with the representative’s credentials and contact information. Each representative must sign and declare under penalty of perjury that they are eligible to practice before the IRS.

Taxpayers must specify which tax years and forms the representative is authorized to handle, as blanket authority is not granted. If multiple representatives are appointed, the taxpayer must indicate whether they can act independently or require joint decision-making. Incorrect or incomplete forms may lead to processing delays.

Once completed, the form must be submitted to the IRS by mail or fax, depending on the taxpayer’s assigned processing center. The IRS does not accept electronic submissions for Form 2848. Processing times vary, but taxpayers can check the status by contacting the IRS or using their online account. If approved, the representative gains access to the taxpayer’s records and can communicate directly with the agency.

Required Documentation

A properly completed Form 2848 is only part of the authorization process. Taxpayers and their representatives must provide supporting documentation proving identity and eligibility. Representatives must submit a copy of their professional credential, such as a bar license for attorneys, a CPA certificate, or an enrolled agent card issued by the IRS. Former IRS employees qualifying under the experience exemption may need to provide additional verification of their prior position and years of service.

For business entities, the individual signing Form 2848 must demonstrate authority to act on behalf of the organization. This typically requires corporate bylaws, an operating agreement, or a board resolution. If the taxpayer is incapacitated or deceased, the representative may need to submit a power of attorney document executed under state law, a court-appointed guardianship order, or probate documents such as letters testamentary.

International taxpayers may have additional requirements. Nonresident aliens or foreign entities must provide a Taxpayer Identification Number (TIN) or an explanation if they do not have one. Foreign-based representatives may need to affirm their ability to practice before the IRS under U.S. law and, in some cases, obtain an Individual Taxpayer Identification Number (ITIN).

Revocation Process

Ending a representative’s authority requires formal action. The most direct method is submitting a new Form 2848, which automatically revokes prior authorizations unless the taxpayer specifies otherwise. To retain an existing representative while adding a new one, the taxpayer must attach a statement affirming that the previous authorization remains valid. Without this clarification, the IRS assumes the latest form supersedes all prior filings.

Taxpayers can also revoke authorization by submitting a signed statement to the IRS, identifying the representative being removed and referencing the original Form 2848. This statement must include the taxpayer’s name, address, and identification number, along with the date of the original authorization. If multiple representatives were listed, the taxpayer must specify whether the revocation applies to all or just one. The document should be mailed or faxed to the same IRS office handling the initial authorization.