Modifying Power of Attorney Authorizations
Form 2848, Line 5, allows the taxpayer to grant additional authority or limit the authority provided in the form.
When the taxpayer grants authority to more than one representative, using Form 2848, but only wishes to modify the authority of one representative, it should be noted on Line 5 along with the specific acts.
Unless otherwise specified, the modification will apply to all representatives listed in Part II of Form 2848.
Rate the Small Business and Self-Employed Web Site
Page Last Reviewed or Updated: 07-Dec-2012
