P3-U03 · PART 3 · SOURCE CYCLE 2026-2027
Authorization and Disclosure
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here.
Q1.Maya is named only on Form 8821. May she advocate the taxpayer's legal position before the IRS?
No; Form 8821 does not authorize advocacy or representation. Form 8821 does not authorize a designee to advocate or represent the taxpayer.
Q2.Which form should generally be used to authorize a qualified individual to represent a taxpayer before the IRS?
Form 2848. The Form 8821 instructions direct taxpayers to use Form 2848 to authorize representation before the IRS.
Q3.What should a representative verify about signature authority (e.g., extension of assessment period, closing agreement)?
Form 2848 does not automatically authorize every high-consequence act; signing returns and specified acts require the form's express rules.
Q4.Give the practical federal-tax rule for proper completion of power of attorney (Form 2848).
Form 2848 must identify the taxpayer, representative, tax matters, and periods with the specificity required by its instructions.
Q5.What is the key limitation involving alternate forms of power of attorney (durable)?
A non-IRS durable or general power of attorney must contain the required information and declaration before IRS representation is recognized.
Q6.What official rule governs requirements to be met when changing or dropping representatives or withdrawal of representative?
A taxpayer revokes, or a representative withdraws from, an authorization by following the Form 2848 instructions, including the required notation and signature.
Q7.Summarize the correct treatment of purpose of a Centralized Authorization File (CAF) number.
A CAF number is the IRS identifier for a representative's authorization records; it is not the representative's PTIN.
Q8.What common mistake should be avoided with conference and practice requirements (Publication 216)?
A recognized representative must be eligible to practice and properly authorized for the conference or matter.
Q9.Give the practical federal-tax rule for transcripts from IRS (e.g., access to and use of e-services).
IRS transcripts can provide account and return information, but access requires the taxpayer or a properly authorized person.
Q10.Summarize the correct treatment of representing a decedent.
A decedent's personal representative handles the decedent's final return and related tax responsibilities under the applicable authority.