Internal Revenue Service (IRS) "The Centralized Authorization File (CAF) - Authorization Rules"" for Form 2848"
🔍 Internal Revenue Service (IRS) "The Centralized Authorization File (CAF) - Authorization Rules" for Form 2848
Taxpayers file Form 2848, Power of Attorney and Declaration of Representative, to authorize individuals to represent them before the IRS or to receive copies of notices sent to the taxpayer and account transcripts, and to receive IRS refund checks.
Form 8821, Tax Information Authorization, is submitted to authorize an appointee, including but not limited to, legal and accounting firms, to inspect and/or receive confidential tax account information including copies of notices and account transcripts, but not IRS refund checks.
Form 706, U.S. Estate Tax Return, authorizes one attorney, accountant or enrolled agent to represent the estate on a limited basis and to receive notices, but not IRS refund checks .
For more information on CAF, visit the IRS Centralized Authorization File (CAF) Information Web page at: The Centralized Authorization File (CAF)
📚 What This Guide Covers
- Form 2848 - Authorizes individuals to represent the taxpayer before the IRS, receive copies of notices, receive account transcripts, and receive IRS refund checks.
- Form 8821 - Authorizes an appointee (including legal and accounting firms) to inspect and/or receive confidential tax account information, including copies of notices and account transcripts, but not IRS refund checks.
- Form 706 - Authorizes one attorney, accountant, or enrolled agent to represent the estate on a limited basis and receive notices, but not IRS refund checks.
- CAF reference - Where to find more information on the IRS Centralized Authorization File (CAF).
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