In certain tax situations, you may need to grant power of attorney to someone to act as your authorized representative. If you choose someone to represent you in front of the IRS, that person must first be eligible to serve as power of attorney. As an experienced tax attorney, William D Hartsock is qualified to practice before the IRS and has served countless clients in tax matters using power of attorney.
Who is Eligible to Practice Before the IRS?
Certain groups of professionals are qualified to practice before the IRS. Any attorney who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Similarly, any Certified Public Accountant who is licensed as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may serve as an authorized representative before the IRS. Other enrolled agents with active status may also practice in front of the IRS.
What is Power of Attorney?
A power of attorney is a written authorization for one person to act on the behalf of another person. You can grant power of attorney to another person through a written authorization. If the authorization is not limited, then your power of attorney will generally be able to perform any acts that you can perform. Your power of attorney can act on your behalf during any meeting with the IRS, sign an offer or a waiver of restriction on tax assessment or collection, sign a closing agreement, or agree to extend the statutory time period for assessment or collection. http://www.irs.gov/publications/p947/ar02.html#en_US_publink1000148637.
To grant power of attorney to your authorized representative, you must provide the IRS with written authorization. You may complete IRS Form 2848 ( http://www.irs.gov/uac/Form-2848,-Power-of-Attorney-and-Declaration-of-Representative-1 ) or write an authorization with the required elements.
Why Do I Need Power of Attorney?
If you have granted an authorized representative with power of attorney, that person can appear on your behalf in all IRS related appearances. If you are undergoing an IRS audit, having a tax attorney act as your power of attorney can provide an immense benefit. Office and field audits involve face-to-face interaction with IRS representatives. If you do not have a power of attorney, you will be required to attend all meetings by yourself and be subjected to questioning by the IRS representative. However, with a power of attorney, your authorized representative can essentially go in your place at all audit-related meetings with the IRS. You do not need to be personally present during your IRS audit. For best results, you should consider electing a knowledgeable tax attorney to serve as your authorized representative during all IRS proceedings.
Giving a Tax Attorney Power of Attorney
Selecting an experienced tax attorney to serve as your authorized representative can be a very wise decision. The Tax Lawyer - William D. Hartsock has been successfully serving as an authorized representative for clients since the early 1980s. Mr. Hartsock offers free consultations with the full benefit and protections of attorney client privilege to help people clearly understand their situation and options based on the circumstances of their case. To schedule your free consultation simply fill out the contact form , or call (858) 481-4844.