Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. You may authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a special order issued by the Office of Professional Responsibility. Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information.
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IRS Form 2848
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Comments to IRS Form 2848
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