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Common Reasons for Power of Attorney (POA) Rejection

Missing Representative and/or Taxpayer signatures or signature dates.
Page 4 of Form 2848 Instructions gives requirement for the signature and date.
Line 3. Matters
Non- specific identification of tax periods (tax matters), i.e. generalizations.
Example: All Years, All future periods
Page 3 of Instructions outlines several acceptable entries for the matters field.
Example: 2009 through 2011 or 2009 - 2011 or 2009, 2010, 2011
If Box 6 is checked. Retention/Revocation of Prior Power(s) of Attorney
Forms are submitted with Box 6 checked, however, no copy of the power of attorney is attached to identify the representative that is being retained. The revocation has the same years, periods and tax matters as authorized on CAF.
No designation shown.
No jurisdiction shown, applicable for designations A, B, C or G.
Title of employee of company being authorized not indicated.

Missing taxpayer signature and/or date.
Page 4 of Form 8821 Instructions give requirement for the signature and date.
Non- specific identification of tax periods (tax matters), generalizations.
Example: All Years, All future periods
Incorrect EIN/SSN for taxpayer or business (and we are unable to identify/verify it through our records).

Page Last Reviewed or Updated: 2012-12-06