The revised Form 2848 (PDF) and instructions issued Oct 2011 include several changes. One of the most significant changes is for individuals who file joint returns. Each individual taxpayer will be required to submit separate Forms 2848 to the IRS Centralized Authorization File even if they are going to be represented by the same authorized representative(s). The individual(s) identified in the power of attorney will only be authorized to represent one person per Form 2848.
Other changes to the Form 2848 include:
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A new designation for registered tax return preparers;
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A new location for the check box to authorize the IRS to send notices to the representative;
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A requirement for the representative to enter a license, bar or enrollment number;
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No longer allowing both an SSN and an EIN on one Form 2848 for schedule C taxpayers; and
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Removal of the ability of representatives to receive refund checks.
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