What does Form 2848 authorize?

• A. Authorization for a representative to act before the IRS.
• B. Authorization for a representative to receive confidential tax information.
• C. Authorization for a taxpayer to appoint a guardian.
• D. Authorization for a representative to scroll tax records online.

Answer: (A)

Form 2848 is a Power of Attorney for tax matters that lets a taxpayer appoint a representative to handle IRS dealings. The key is that it grants the designated person authority to act before the IRS on the taxpayer’s behalf, which can include representing the taxpayer in examinations, negotiations, and other IRS processes, and to communicate with IRS staff. It also allows the representative to receive confidential tax information needed to carry out those duties. It does not appoint a guardian, and it does not provide generic online access to records beyond what the IRS discloses to the authorized representative. The primary purpose is to authorize the representative to act before the IRS, so that choice best captures what Form 2848 does.