Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Taxes 2011 Forms

Tax Forms 2014Free Income Tax HelpE File Federal Taxes 2012Can I File A Amended Tax Return OnlineFile Tax Extension Free1040a 2010 Tax Form2011 Tax FormInstructions For Form 1040xHow To File Your State TaxesPrior TaxesFree Online Tax FilingTax Preparation Software1040x Electronic Filing1040ez Instructions 2011H&r Block Free 1040ezFree State Tax Online Filing1040x Amended Tax FormIrs 1040x Form DownloadForm To Amend TaxesH&r Block AdvantageE FileFiling 1040 Ez OnlineCorrected Tax ReturnFiling A 1040x Amended Tax ReturnHow Much Can I Deduct For Health Insurance On Income Taxes For 2010?Walmart Free Tax Preparation 2013Amended Tax Return FormI Need To File 2012 TaxesHand R Block OnlineI Need To File My 2006 Taxes For FreeAmend Federal Tax ReturnIrs1040ezform2012 TaxesHrblock FreeFile Amended Tax Return FreeCan I File My 2011 Taxes On TurbotaxTaxes 2006Free Tax Filing Hr BlockIrs 1040x FormMilitary Discount

Taxes 2011 Forms

Taxes 2011 forms Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Taxes 2011 forms Accrued leave payment Disability retirement and, Accrued leave payment. Taxes 2011 forms Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Taxes 2011 forms Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Taxes 2011 forms Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. Taxes 2011 forms Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. Taxes 2011 forms Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. Taxes 2011 forms Bequests, Gifts and inheritances. Taxes 2011 forms Blind persons Standard deduction for, Higher standard deduction for blindness. Taxes 2011 forms C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. Taxes 2011 forms Chronically ill, defined, Terminally or chronically ill defined. Taxes 2011 forms Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. Taxes 2011 forms Contributions Foreign employment, Foreign employment contributions. Taxes 2011 forms Pension or annuity, Cost. Taxes 2011 forms Cost, pension or annuity, Cost. Taxes 2011 forms Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. Taxes 2011 forms Standard deduction, Decedent's final return. Taxes 2011 forms Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. Taxes 2011 forms Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. Taxes 2011 forms Disability Person with, Persons with disabilities. Taxes 2011 forms Physician's statement, Physician's statement. Taxes 2011 forms Total and permanent, Permanent and total disability. Taxes 2011 forms Disability income, Disability Pensions, Other compensation. Taxes 2011 forms , Disability income. Taxes 2011 forms Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. Taxes 2011 forms E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Taxes 2011 forms Employment tax withholding, Reminders Employment taxes, Employment taxes. Taxes 2011 forms Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Taxes 2011 forms Filing requirements Decedents, Dependents. Taxes 2011 forms General requirements, General Requirements Surviving spouse, Surviving spouse. Taxes 2011 forms Final return for decedent Standard deduction, Decedent's final return. Taxes 2011 forms First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. Taxes 2011 forms Form, Credit for the Elderly or the Disabled, Physician's statement. Taxes 2011 forms 1099-R, Form 1099-R. Taxes 2011 forms , Form 1099-R. Taxes 2011 forms 5329, Form 5329. Taxes 2011 forms 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. Taxes 2011 forms W-4P, Withholding. Taxes 2011 forms Free tax services, Free help with your tax return. Taxes 2011 forms G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. Taxes 2011 forms H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. Taxes 2011 forms Gross, defined, Gross income. Taxes 2011 forms Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. Taxes 2011 forms Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. Taxes 2011 forms Deductible contribution, Deductible contribution. Taxes 2011 forms Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. Taxes 2011 forms Injury benefits, Sickness and Injury Benefits, Cost paid by you. Taxes 2011 forms Insurance Accident and health, Other compensation. Taxes 2011 forms , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. Taxes 2011 forms Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Taxes 2011 forms L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Taxes 2011 forms Maintenance and personal care services, Maintenance and personal care services. Taxes 2011 forms Qualified insurance contracts, Qualified long-term care insurance contracts. Taxes 2011 forms Qualified services, Qualified long-term care services. Taxes 2011 forms Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. Taxes 2011 forms Lump-sum distributions, Lump-sum distributions. Taxes 2011 forms Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. Taxes 2011 forms Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. Taxes 2011 forms Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. Taxes 2011 forms Blind spouse Standard deduction, Spouse 65 or older or blind. Taxes 2011 forms Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. Taxes 2011 forms , Medicare Part B. Taxes 2011 forms , Medicare Part D. Taxes 2011 forms Benefits, Medicare. Taxes 2011 forms Medicines, Medicines Imported, Imported medicines and drugs. Taxes 2011 forms Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. Taxes 2011 forms Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. Taxes 2011 forms N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. Taxes 2011 forms Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. Taxes 2011 forms Nontaxable income, Payments from a state fund for victims of crime. Taxes 2011 forms Accident or health insurance benefits, Other compensation. Taxes 2011 forms Bequests, Gifts and inheritances. Taxes 2011 forms Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. Taxes 2011 forms Inheritances, Gifts and inheritances. Taxes 2011 forms Mortgage assistance payments, Mortgage assistance payments. Taxes 2011 forms No-fault insurance benefits, Other compensation. Taxes 2011 forms Nutrition program for elderly, Nutrition Program for the Elderly. Taxes 2011 forms Public assistance payments, Welfare benefits. Taxes 2011 forms Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. Taxes 2011 forms Winter energy use, Payments to reduce cost of winter energy use. Taxes 2011 forms Workers' compensation, Workers' Compensation Nursing home, Nursing home. Taxes 2011 forms Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. Taxes 2011 forms Nutrition program for elderly, Nutrition Program for the Elderly. Taxes 2011 forms O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Taxes 2011 forms Other items, Other Items Overall limitation, Overall limitation. Taxes 2011 forms P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. Taxes 2011 forms Prepaid insurance premiums, Prepaid insurance premiums. Taxes 2011 forms Preparer, paid, Reminders Preparing your return, Return preparation assistance. Taxes 2011 forms Profit-sharing plan, Retirement and profit-sharing plans. Taxes 2011 forms Public assistance payments, Welfare benefits. Taxes 2011 forms Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. Taxes 2011 forms Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. Taxes 2011 forms Executors and administrators, Dependents. Taxes 2011 forms Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. Taxes 2011 forms Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. Taxes 2011 forms Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. Taxes 2011 forms Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. Taxes 2011 forms Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). Taxes 2011 forms Blind persons, Higher standard deduction for blindness. Taxes 2011 forms Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. Taxes 2011 forms Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Taxes 2011 forms Starting date, annuity, Cost. Taxes 2011 forms State fund for victims of crime, Payments from a state fund for victims of crime. Taxes 2011 forms Substantial gainful activity, Substantial gainful activity. Taxes 2011 forms Surrender of Iife insurance, Surrender of policy for cash. Taxes 2011 forms Surviving Spouse, Reminders Surviving spouse, Surviving spouse. Taxes 2011 forms Surviving spouse, insurance, Surviving spouse. Taxes 2011 forms Survivors of retirees, Survivors of retirees. Taxes 2011 forms T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Taxes 2011 forms Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. Taxes 2011 forms Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. Taxes 2011 forms Total and permanent disability, defined, Permanent and total disability. Taxes 2011 forms Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. Taxes 2011 forms S. Taxes 2011 forms citizen or resident, U. Taxes 2011 forms S. Taxes 2011 forms citizen or resident alien. Taxes 2011 forms Unemployment compensation, Unemployment compensation. Taxes 2011 forms V Veterans' benefits, Veterans' benefits. Taxes 2011 forms Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. Taxes 2011 forms Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Taxes 2011 forms Volunteer work, Volunteer work. Taxes 2011 forms W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. Taxes 2011 forms Withholding Employment tax, Reminders Pensions and annuities, Withholding. Taxes 2011 forms Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. Taxes 2011 forms Prev  Up     Home   More Online Publications
Español

Federal Mine Safety and Health Review Commission

The Federal Mine Safety and Health Review Commission is an independent agency that administers trials and hears appeals of disputes relating directly to the Mine Safety and Health Act of 1977.

Contact the Agency or Department

Website: Federal Mine Safety and Health Review Commission

E-mail:

Address: 1331 Pennsylvania Ave NW
Suite 520 N

Washington, DC 20004-1710

Phone Number: (202) 434-9900

The Taxes 2011 Forms

Taxes 2011 forms Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Taxes 2011 forms Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. Taxes 2011 forms The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. Taxes 2011 forms The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. Taxes 2011 forms What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. Taxes 2011 forms Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. Taxes 2011 forms Representing a taxpayer at conferences, hearings, or meetings with the IRS. Taxes 2011 forms Preparing and filing documents, including tax returns, with the IRS for a taxpayer. Taxes 2011 forms Providing a client with written advice which has a potential for tax avoidance or evasion. Taxes 2011 forms Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. Taxes 2011 forms Who Can Practice Before the IRS? The following individuals can practice before the IRS. Taxes 2011 forms However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. Taxes 2011 forms Form 2848 can be used for this purpose. Taxes 2011 forms Attorneys. Taxes 2011 forms   Any attorney who is not currently under suspension or disbarment from practice before the IRS and 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. Taxes 2011 forms Certified public accountants (CPAs). Taxes 2011 forms   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. Taxes 2011 forms Enrolled agents. Taxes 2011 forms   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Taxes 2011 forms Enrolled retirement plan agents. Taxes 2011 forms   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Taxes 2011 forms The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Taxes 2011 forms Enrolled actuaries. Taxes 2011 forms   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. Taxes 2011 forms The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. Taxes 2011 forms Student. Taxes 2011 forms    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. Taxes 2011 forms For more information, see Authorization for special appearances, later. Taxes 2011 forms Registered tax return preparers and unenrolled return preparers. Taxes 2011 forms   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. Taxes 2011 forms An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. Taxes 2011 forms   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. Taxes 2011 forms Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. Taxes 2011 forms Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. Taxes 2011 forms   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. Taxes 2011 forms See Form 8821. Taxes 2011 forms Practice denied. Taxes 2011 forms   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. Taxes 2011 forms Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. Taxes 2011 forms Other individuals who may serve as representatives. Taxes 2011 forms   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. Taxes 2011 forms An individual. Taxes 2011 forms An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. Taxes 2011 forms A family member. Taxes 2011 forms An individual can represent members of his or her immediate family. Taxes 2011 forms Immediate family includes a spouse, child, parent, brother, or sister of the individual. Taxes 2011 forms An officer. Taxes 2011 forms A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. Taxes 2011 forms An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. Taxes 2011 forms A partner. Taxes 2011 forms A general partner may represent the partnership before the IRS. Taxes 2011 forms An employee. Taxes 2011 forms A regular full-time employee can represent his or her employer. Taxes 2011 forms An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. Taxes 2011 forms A fiduciary. Taxes 2011 forms A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. Taxes 2011 forms See Fiduciary under When Is a Power of Attorney Not Required, later. Taxes 2011 forms Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. Taxes 2011 forms See section 10. Taxes 2011 forms 7(c)(1)(vii) of Circular 230. Taxes 2011 forms Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. Taxes 2011 forms The prospective representative must request this authorization in writing from the Office of Professional Responsibility. Taxes 2011 forms However, it is granted only when extremely compelling circumstances exist. Taxes 2011 forms If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. Taxes 2011 forms The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. Taxes 2011 forms The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. Taxes 2011 forms It merely confirms that a centralized file for authorizations has been established for the individual under that number. Taxes 2011 forms Students in LITCs and the STCP. Taxes 2011 forms   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. Taxes 2011 forms Authorization requests must be made to the Office of Professional Responsibility. Taxes 2011 forms If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. Taxes 2011 forms Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. Taxes 2011 forms If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. Taxes 2011 forms Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. Taxes 2011 forms If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. Taxes 2011 forms Corporations, associations, partnerships, and other persons that are not individuals. Taxes 2011 forms   These organizations (or persons) are not eligible to practice before the IRS. Taxes 2011 forms Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. Taxes 2011 forms Not meeting the requirements for renewal of enrollment (such as continuing professional education). Taxes 2011 forms Requesting to be placed in inactive retirement status. Taxes 2011 forms Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. Taxes 2011 forms Failure to meet requirements. Taxes 2011 forms   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. Taxes 2011 forms The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. Taxes 2011 forms The individual has 60 days from the date of the notice to respond. Taxes 2011 forms Inactive roster. Taxes 2011 forms   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. Taxes 2011 forms The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. Taxes 2011 forms Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. Taxes 2011 forms Inactive retirement status. Taxes 2011 forms   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. Taxes 2011 forms They must continue to adhere to all renewal requirements. Taxes 2011 forms They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. Taxes 2011 forms Suspension and disbarment. Taxes 2011 forms   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. Taxes 2011 forms This includes engaging in acts of disreputable conduct. Taxes 2011 forms For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. Taxes 2011 forms   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. Taxes 2011 forms See What Is Practice Before the IRS, earlier. Taxes 2011 forms   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. Taxes 2011 forms However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. Taxes 2011 forms   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. Taxes 2011 forms The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. Taxes 2011 forms How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. Taxes 2011 forms Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. Taxes 2011 forms In either case, certain application forms, discussed next, must be filed. Taxes 2011 forms Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. Taxes 2011 forms See Incompetence and Disreputable Conduct, later. Taxes 2011 forms Form 2587. Taxes 2011 forms   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. Taxes 2011 forms Form 2587 can be filed online, by mail, or by fax. Taxes 2011 forms For more information, see instructions and fees listed on the form. Taxes 2011 forms To get Form 2587, see How To Get Tax Help, later. Taxes 2011 forms Form 23 and Form 23-EP. Taxes 2011 forms   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. Taxes 2011 forms The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. Taxes 2011 forms Alternatively, payment may be made electronically pursuant to instructions on the forms. Taxes 2011 forms To get Form 23 or Form 23-EP, see How To Get Tax Help, later. Taxes 2011 forms Form 5434. Taxes 2011 forms   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. Taxes 2011 forms The application must include a check or money order in the amount of the fee shown on Form 5434. Taxes 2011 forms To get Form 5434, see How To Get Tax Help, later. Taxes 2011 forms Period of enrollment. Taxes 2011 forms   An enrollment card will be issued to each individual whose enrollment application is approved. Taxes 2011 forms The individual is enrolled until the expiration date shown on the enrollment card or certificate. Taxes 2011 forms To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). Taxes 2011 forms What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. Taxes 2011 forms F. Taxes 2011 forms R. Taxes 2011 forms part 10 and reprinted in Treasury Department Circular No. Taxes 2011 forms 230 (Circular 230). Taxes 2011 forms An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. Taxes 2011 forms In addition, a practitioner cannot engage in disreputable conduct (discussed later). Taxes 2011 forms Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. Taxes 2011 forms Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. Taxes 2011 forms See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. Taxes 2011 forms Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. Taxes 2011 forms Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. Taxes 2011 forms Communications regarding corporate tax shelters. Taxes 2011 forms   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. Taxes 2011 forms Duty to advise. Taxes 2011 forms   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. Taxes 2011 forms Due diligence. Taxes 2011 forms   A practitioner must exercise due diligence when performing the following duties. Taxes 2011 forms Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. Taxes 2011 forms Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. Taxes 2011 forms Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. Taxes 2011 forms Restrictions Practitioners are restricted from engaging in certain practices. Taxes 2011 forms The following paragraphs discuss some of these restricted practices. Taxes 2011 forms Delays. Taxes 2011 forms   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. Taxes 2011 forms Assistance from disbarred or suspended persons and former IRS employees. Taxes 2011 forms   A practitioner must not knowingly, directly or indirectly, do the following. Taxes 2011 forms Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. Taxes 2011 forms Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. Taxes 2011 forms Performance as a notary. Taxes 2011 forms   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. Taxes 2011 forms Negotiations of taxpayer refund checks. Taxes 2011 forms   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. Taxes 2011 forms Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. Taxes 2011 forms The following list contains examples of conduct that is considered disreputable. Taxes 2011 forms Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. Taxes 2011 forms Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. Taxes 2011 forms Soliciting employment by prohibited means as discussed in section 10. Taxes 2011 forms 30 of Circular 230. Taxes 2011 forms Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. Taxes 2011 forms Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. Taxes 2011 forms Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. Taxes 2011 forms Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. Taxes 2011 forms Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. Taxes 2011 forms Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. Taxes 2011 forms Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. Taxes 2011 forms Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. Taxes 2011 forms A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. Taxes 2011 forms Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. Taxes 2011 forms If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. Taxes 2011 forms See Who Can Practice Before the IRS, earlier. Taxes 2011 forms What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. Taxes 2011 forms If the authorization is not limited, the individual generally can perform all acts that you can perform. Taxes 2011 forms The authority granted to a registered tax return preparer or an unenrolled preparer is limited. Taxes 2011 forms For information on the limits regarding registered tax return preparers, see Circular 230 §10. Taxes 2011 forms 3(f). Taxes 2011 forms For information on the limits regarding unenrolled preparers, see Publication 470. Taxes 2011 forms Acts performed. Taxes 2011 forms   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. Taxes 2011 forms Represent you before any office of the IRS. Taxes 2011 forms Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. Taxes 2011 forms Sign a consent to extend the statutory time period for assessment or collection of a tax. Taxes 2011 forms Sign a closing agreement. Taxes 2011 forms Signing your return. Taxes 2011 forms   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. Taxes 2011 forms 6012-1(a)(5)). Taxes 2011 forms You specifically authorize this in your power of attorney. Taxes 2011 forms For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. Taxes 2011 forms Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. Taxes 2011 forms Other good cause if specific permission is requested of and granted by the IRS. Taxes 2011 forms When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. Taxes 2011 forms For more information, see the Form 2848 instructions. Taxes 2011 forms Limitation on substitution or delegation. Taxes 2011 forms   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. Taxes 2011 forms   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. Taxes 2011 forms If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. Taxes 2011 forms Disclosure of returns to a third party. Taxes 2011 forms   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. Taxes 2011 forms Incapacity or incompetency. Taxes 2011 forms   A power of attorney is generally terminated if you become incapacitated or incompetent. Taxes 2011 forms   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. Taxes 2011 forms See Non-IRS powers of attorney, later. Taxes 2011 forms When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. Taxes 2011 forms A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. Taxes 2011 forms Represent you at a meeting with the IRS. Taxes 2011 forms Prepare and file a written response to the IRS. Taxes 2011 forms Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. Taxes 2011 forms Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. Taxes 2011 forms Your representative must complete that part of the form. Taxes 2011 forms Non-IRS powers of attorney. Taxes 2011 forms   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. Taxes 2011 forms For more information, see Processing a non-IRS power of attorney, later. Taxes 2011 forms   If you want to use a power of attorney document other than Form 2848, it must contain the following information. Taxes 2011 forms Your name and mailing address. Taxes 2011 forms Your social security number and/or employer identification number. Taxes 2011 forms Your employee plan number, if applicable. Taxes 2011 forms The name and mailing address of your representative(s). Taxes 2011 forms The types of tax involved. Taxes 2011 forms The federal tax form number. Taxes 2011 forms The specific year(s) or period(s) involved. Taxes 2011 forms For estate tax matters, the decedent's date of death. Taxes 2011 forms A clear expression of your intention concerning the scope of authority granted to your representative(s). Taxes 2011 forms Your signature and date. Taxes 2011 forms You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. Taxes 2011 forms This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. Taxes 2011 forms The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. Taxes 2011 forms 502(b). Taxes 2011 forms Required information missing. Taxes 2011 forms   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. Taxes 2011 forms You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. Taxes 2011 forms If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. Taxes 2011 forms Procedure for perfecting a non-IRS power of attorney. Taxes 2011 forms   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. Taxes 2011 forms The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). Taxes 2011 forms The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. Taxes 2011 forms Example. Taxes 2011 forms John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. Taxes 2011 forms The power of attorney grants Ed the authority to perform any and all acts on John's behalf. Taxes 2011 forms However, it does not list specific tax-related information such as types of tax or tax form numbers. Taxes 2011 forms Shortly after John signs the power of attorney, he is declared incompetent. Taxes 2011 forms Later, a federal tax matter arises concerning a prior year return filed by John. Taxes 2011 forms Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. Taxes 2011 forms If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. Taxes 2011 forms If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. Taxes 2011 forms Otherwise, he must name another individual who can practice before the IRS. Taxes 2011 forms Processing a non-IRS power of attorney. Taxes 2011 forms   The IRS has a centralized computer database system called the CAF system. Taxes 2011 forms This system contains information on the authority of taxpayer representatives. Taxes 2011 forms Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. Taxes 2011 forms Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. Taxes 2011 forms It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. Taxes 2011 forms   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. Taxes 2011 forms Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). Taxes 2011 forms Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. Taxes 2011 forms However, the following will also assist you in preparing the form. Taxes 2011 forms Line-by-line hints. Taxes 2011 forms   The following hints are summaries of some of the line-by-line instructions for Form 2848. Taxes 2011 forms Line 1—Taxpayer information. Taxes 2011 forms   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. Taxes 2011 forms If only one spouse wants to be represented in the matter, that spouse files a Form 2848. Taxes 2011 forms Line 2—Representative(s). Taxes 2011 forms   Only individuals may be named as representatives. Taxes 2011 forms If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. Taxes 2011 forms If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. Taxes 2011 forms Enter your representative's fax number if available. Taxes 2011 forms   If you want to name more than three representatives, attach additional Form(s) 2848. Taxes 2011 forms The IRS can send copies of notices and communications to two of your representatives. Taxes 2011 forms You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. Taxes 2011 forms If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. Taxes 2011 forms Line 3—Tax matters. Taxes 2011 forms   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. Taxes 2011 forms However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. Taxes 2011 forms The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. Taxes 2011 forms However, avoid general references such as “all years” or “all taxes. Taxes 2011 forms ” Any Form 2848 with general references will be returned. Taxes 2011 forms Line 4—Specific use not recorded on Centralized Authorization File (CAF). Taxes 2011 forms   Certain matters cannot be recorded on the CAF system. Taxes 2011 forms Examples of such matters include, but are not limited to, the following. Taxes 2011 forms Requests for a private letter ruling or technical advice. Taxes 2011 forms Applications for an employer identification number (EIN). Taxes 2011 forms Claims filed on Form 843, Claim for Refund and Request for Abatement. Taxes 2011 forms Corporate dissolutions. Taxes 2011 forms Requests for change of accounting method. Taxes 2011 forms Requests for change of accounting period. Taxes 2011 forms Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). Taxes 2011 forms Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). Taxes 2011 forms Application for Award for Original Information under section 7623. Taxes 2011 forms Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). Taxes 2011 forms Freedom of Information Act requests. Taxes 2011 forms If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. Taxes 2011 forms If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. Taxes 2011 forms Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. Taxes 2011 forms Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. Taxes 2011 forms To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. Taxes 2011 forms If Form 2848 is for a specific use, mail or fax it to the office handling that matter. Taxes 2011 forms For more information on specific use, see the Instructions for Form 2848, line 4. Taxes 2011 forms FAX copies. Taxes 2011 forms   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). Taxes 2011 forms If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. Taxes 2011 forms Your representative may be able to file Form 2848 electronically via the IRS website. Taxes 2011 forms For more information, your representative can go to www. Taxes 2011 forms irs. Taxes 2011 forms gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. Taxes 2011 forms If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. Taxes 2011 forms Instead, give it to your representative, who will retain the document. Taxes 2011 forms Updating a power of attorney. Taxes 2011 forms   Submit any update or modification to an existing power of attorney in writing. Taxes 2011 forms Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. Taxes 2011 forms Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. Taxes 2011 forms   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. Taxes 2011 forms To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. Taxes 2011 forms A written notice of substitution or delegation signed by the recognized representative. Taxes 2011 forms A written declaration of representative made by the new representative. Taxes 2011 forms A copy of the power of attorney that specifically authorizes the substitution or delegation. Taxes 2011 forms Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. Taxes 2011 forms However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. Taxes 2011 forms A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. Taxes 2011 forms Note. Taxes 2011 forms The filing of Form 2848 will not revoke any  Form 8821 that is in effect. Taxes 2011 forms Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. Taxes 2011 forms If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. Taxes 2011 forms If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. Taxes 2011 forms If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. Taxes 2011 forms The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. Taxes 2011 forms If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. Taxes 2011 forms When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. Taxes 2011 forms If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. Taxes 2011 forms To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. Taxes 2011 forms A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. Taxes 2011 forms If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. Taxes 2011 forms When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. Taxes 2011 forms The following situations do not require a power of attorney. Taxes 2011 forms Providing information to the IRS. Taxes 2011 forms Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. Taxes 2011 forms Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. Taxes 2011 forms Allowing a tax matters partner or person (TMP) to perform acts for the partnership. Taxes 2011 forms Allowing the IRS to discuss return information with a fiduciary. Taxes 2011 forms How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. Taxes 2011 forms The two completed forms for this example are shown on the next pages. Taxes 2011 forms Example. Taxes 2011 forms Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. Taxes 2011 forms They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. Taxes 2011 forms Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. Taxes 2011 forms Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. Taxes 2011 forms They want copies of all notices and written communications sent to Jim. Taxes 2011 forms This is the first time Stan and Mary have given power of attorney to anyone. Taxes 2011 forms They should each complete a Form 2848 as follows. Taxes 2011 forms Line 1—Taxpayer information. Taxes 2011 forms   Stan and Mary must each file a separate Form 2848. Taxes 2011 forms On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. Taxes 2011 forms Mary does likewise on her separate Form 2848. Taxes 2011 forms Line 2—Representative(s). Taxes 2011 forms   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. Taxes 2011 forms Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. Taxes 2011 forms They also enter Mr. Taxes 2011 forms Smith's CAF number, his telephone number, and his fax number. Taxes 2011 forms Mr. Taxes 2011 forms Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. Taxes 2011 forms Line 3—Tax Matters. Taxes 2011 forms   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. Taxes 2011 forms Line 4—Specific use not recorded on Centralized Authorization File (CAF). Taxes 2011 forms   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. Taxes 2011 forms See Preparation of Form — Helpful Hints, earlier. Taxes 2011 forms Line 5—Acts authorized. Taxes 2011 forms   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. Taxes 2011 forms Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. Taxes 2011 forms If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. Taxes 2011 forms Line 6—Retention/revocation of prior power(s) of attorney. Taxes 2011 forms   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. Taxes 2011 forms However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. Taxes 2011 forms   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. Taxes 2011 forms (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. Taxes 2011 forms ) Line 7—Signature of taxpayer. Taxes 2011 forms   Stan and Mary each signs and dates his or her Form 2848. Taxes 2011 forms If a taxpayer does not sign, the IRS cannot accept the form. Taxes 2011 forms Part II—Declaration of Representative. Taxes 2011 forms   Jim Smith must complete this part of Form 2848. Taxes 2011 forms If he does not sign this part, the IRS cannot accept the form. Taxes 2011 forms What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. Taxes 2011 forms However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. Taxes 2011 forms Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. Taxes 2011 forms This image is too large to be displayed in the current screen. Taxes 2011 forms Please click the link to view the image. Taxes 2011 forms Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Taxes 2011 forms Please click the link to view the image. Taxes 2011 forms Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. Taxes 2011 forms Please click the link to view the image. Taxes 2011 forms Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. Taxes 2011 forms Please click the link to view the image. Taxes 2011 forms Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. Taxes 2011 forms Incomplete document. Taxes 2011 forms   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. Taxes 2011 forms For example, if your signature or signature date is missing, the IRS will contact you. Taxes 2011 forms If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. Taxes 2011 forms   In either case, the power of attorney is not considered valid until all required information is entered on the document. Taxes 2011 forms The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. Taxes 2011 forms Complete document. Taxes 2011 forms   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. Taxes 2011 forms In most instances, this includes processing the document on the CAF system. Taxes 2011 forms Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. Taxes 2011 forms Documents not processed on CAF. Taxes 2011 forms   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). Taxes 2011 forms For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. Taxes 2011 forms These documents remain with the related case files. Taxes 2011 forms In this situation, you should check the box on line 4 of Form 2848. Taxes 2011 forms In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. Taxes 2011 forms Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. Taxes 2011 forms However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. Taxes 2011 forms For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. Taxes 2011 forms However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. Taxes 2011 forms If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. Taxes 2011 forms Notices and other correspondence. Taxes 2011 forms   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. Taxes 2011 forms If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. Taxes 2011 forms This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. Taxes 2011 forms The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. Taxes 2011 forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Taxes 2011 forms By selecting the method that is best for you, you will have quick and easy access to tax help. Taxes 2011 forms Free help with your return. Taxes 2011 forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. Taxes 2011 forms The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Taxes 2011 forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Taxes 2011 forms To find the nearest VITA or TCE site, visit IRS. Taxes 2011 forms gov or call 1-800-906-9887 or 1-800-829-1040. Taxes 2011 forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxes 2011 forms To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Taxes 2011 forms aarp. Taxes 2011 forms org/money/taxaide. Taxes 2011 forms   For more information on these programs, go to IRS. Taxes 2011 forms gov and enter keyword “VITA” in the upper right-hand corner. Taxes 2011 forms Internet. Taxes 2011 forms You can access the IRS website at IRS. Taxes 2011 forms gov 24 hours a day, 7 days a week to: E-file your return. Taxes 2011 forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Taxes 2011 forms Check the status of your refund. Taxes 2011 forms Go to IRS. Taxes 2011 forms gov and click on Where's My Refund. Taxes 2011 forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Taxes 2011 forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Taxes 2011 forms Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Taxes 2011 forms Download forms, including talking tax forms, instructions, and publications. Taxes 2011 forms Order IRS products online. Taxes 2011 forms Research your tax questions online. Taxes 2011 forms Search publications online by topic or keyword. Taxes 2011 forms Use the online Internal Revenue Code, regulations, or other official guidance. Taxes 2011 forms View Internal Revenue Bulletins (IRBs) published in the last few years. Taxes 2011 forms Figure your withholding allowances using the withholding calculator online at www. Taxes 2011 forms irs. Taxes 2011 forms gov/individuals. Taxes 2011 forms Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Taxes 2011 forms irs. Taxes 2011 forms gov/individuals. Taxes 2011 forms Sign up to receive local and national tax news by email. Taxes 2011 forms Get information on starting and operating a small business. Taxes 2011 forms Phone. Taxes 2011 forms Many services are available by phone. Taxes 2011 forms   Ordering forms, instructions, and publications. Taxes 2011 forms Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Taxes 2011 forms You should receive your order within 10 days. Taxes 2011 forms Asking tax questions. Taxes 2011 forms Call the IRS with your tax questions at 1-800-829-1040. Taxes 2011 forms Solving problems. Taxes 2011 forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Taxes 2011 forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Taxes 2011 forms Call your local Taxpayer Assistance Center for an appointment. Taxes 2011 forms To find the number, go to www. Taxes 2011 forms irs. Taxes 2011 forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxes 2011 forms TTY/TDD equipment. Taxes 2011 forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Taxes 2011 forms TeleTax topics. Taxes 2011 forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Taxes 2011 forms Refund information. Taxes 2011 forms To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Taxes 2011 forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Taxes 2011 forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Taxes 2011 forms Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Taxes 2011 forms If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Taxes 2011 forms Other refund information. Taxes 2011 forms To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Taxes 2011 forms Evaluating the quality of our telephone services. Taxes 2011 forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Taxes 2011 forms One method is for a second IRS representative to listen in on or record random telephone calls. Taxes 2011 forms Another is to ask some callers to complete a short survey at the end of the call. Taxes 2011 forms Walk-in. Taxes 2011 forms Many products and services are available on a walk-in basis. Taxes 2011 forms   Products. Taxes 2011 forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxes 2011 forms Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Taxes 2011 forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Taxes 2011 forms Services. Taxes 2011 forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Taxes 2011 forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Taxes 2011 forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Taxes 2011 forms No appointment is necessary—just walk in. Taxes 2011 forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Taxes 2011 forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Taxes 2011 forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Taxes 2011 forms All other issues will be handled without an appointment. Taxes 2011 forms To find the number of your local office, go to  www. Taxes 2011 forms irs. Taxes 2011 forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxes 2011 forms Mail. Taxes 2011 forms You can send your order for forms, instructions, and publications to the address below. Taxes 2011 forms You should receive a response within 10 days after your request is received. Taxes 2011 forms  Internal Revenue Service 1201 N. Taxes 2011 forms Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Taxes 2011 forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxes 2011 forms Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Taxes 2011 forms We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Taxes 2011 forms Remember, the worst thing you can do is nothing at all. Taxes 2011 forms   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Taxes 2011 forms You face (or your business is facing) an immediate threat of adverse action. Taxes 2011 forms You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Taxes 2011 forms   If you qualify for our help, we’ll do everything we can to get your problem resolved. Taxes 2011 forms You will be assigned to one advocate who will be with you at every turn. Taxes 2011 forms We have offices in every state, the District of Columbia, and Puerto Rico. Taxes 2011 forms Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Taxes 2011 forms And our services are always free. Taxes 2011 forms   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Taxes 2011 forms Our tax toolkit at www. Taxes 2011 forms TaxpayerAdvocate. Taxes 2011 forms irs. Taxes 2011 forms gov can help you understand these rights. Taxes 2011 forms   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Taxes 2011 forms irs. Taxes 2011 forms gov/advocate. Taxes 2011 forms You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Taxes 2011 forms   TAS also handles large-scale or systemic problems that affect many taxpayers. Taxes 2011 forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Taxes 2011 forms irs. Taxes 2011 forms gov/advocate. Taxes 2011 forms Low Income Taxpayer Clinics (LITCs). Taxes 2011 forms   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Taxes 2011 forms Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Taxes 2011 forms These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Taxes 2011 forms Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Taxes 2011 forms For more information and to find a clinic near you, see the LITC page on www. Taxes 2011 forms irs. Taxes 2011 forms gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Taxes 2011 forms This publication is also available by calling 1-800-829-3676 or at your local IRS office. Taxes 2011 forms Free tax services. Taxes 2011 forms   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Taxes 2011 forms Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Taxes 2011 forms The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Taxes 2011 forms The majority of the information and services listed in this publication are available to you free of charge. Taxes 2011 forms If there is a fee associated with a resource or service, it is listed in the publication. Taxes 2011 forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Taxes 2011 forms DVD for tax products. Taxes 2011 forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Taxes 2011 forms Prior-year forms, instructions, and publications. Taxes 2011 forms Tax Map: an electronic research tool and finding aid. Taxes 2011 forms Tax law frequently asked questions. Taxes 2011 forms Tax Topics from the IRS telephone response system. Taxes 2011 forms Internal Revenue Code—Title 26 of the U. Taxes 2011 forms S. Taxes 2011 forms Code. Taxes 2011 forms Links to other Internet based Tax Research Materials. Taxes 2011 forms Fill-in, print, and save features for most tax forms. Taxes 2011 forms Internal Revenue Bulletins. Taxes 2011 forms Toll-free and email technical support. Taxes 2011 forms Two releases during the year. Taxes 2011 forms  – The first release will ship the beginning of January. Taxes 2011 forms  – The final release will ship the beginning of March. Taxes 2011 forms Purchase the DVD from National Technical Information Service (NTIS) at www. Taxes 2011 forms irs. Taxes 2011 forms gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Taxes 2011 forms Prev  Up  Next   Home   More Online Publications