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Navigating IRS Authorizations: Understanding Power of Attorney (Form 2848) and Tax Information Authorization (Form 8821) With Mary Jane Hourani, MM, EA, NTPI Fellow, Tax Accountant

Course Code: NIRISAUPA


Whether assisting troubled taxpayers or responding to an IRS letter on behalf of a current client, navigating the complexities of IRS procedures can often feel overwhelming. However, having the right tools and knowledge makes all the difference. This webinar will provide a practical guide to IRS Form 2848 (Power of Attorney and Declaration of Representative) and Form 8821 (Tax Information Authorization). These essential forms enable tax professionals and taxpayers to manage authorizations, access vital tax information, and ensure compliance with IRS regulations. Understanding the disclosures granted by a practitioner's credential is crucial for accessing taxpayers' information and advising them effectively in resolving issues with the IRS. We’ll begin by exploring the purpose and structure of each form, providing a clear understanding of their applications. From there, we’ll review practical examples to demonstrate their real-world use and ensure you’re equipped to handle them with confidence."

CPE Hours 2
Level Intermediate
Field of Study Taxes
Prerequisite None
Designed For CPAs, EAs, attorneys

At the end of this course, you will be able to:


  • Differentiate between the authorities granted by Form 2848 and Form 8821.
  • Identify situations where a Power of Attorney is required for IRS representation.
  • Analyze limitations imposed by IRS rules on the authority granted through these forms.
  • Evaluate common mistakes and compliance risks when filing Forms 2848 and 8821.
  • Explain the purpose and use of the IRS Centralized Authorization File (CAF) system for managing authorizations.

Topics covered:


  • IRS Forms 2848 and 8821, power of attorney and tax information authorization, managing taxpayer authorizations, accessing tax information, compliance with IRS regulations, and practical application for resolving IRS issues

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