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Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: Businesses Part 3SEE Part 3: Representation, Practices and Procedures

Part 3 Powers of Attorney and Representation question: naming CPA Sue and leaves the line

Part 3Powers of Attorney and Representation

Kay had EA Joe on a recorded Form 2848 for 2024. She files a new Form 2848 for 2024 naming CPA Sue and leaves the line 6 box unchecked. What happens to Joe's authority?

A It continues alongside Sue's authority
B It is revoked for 2024 when the new form is recorded
C It ends only if Kay writes REVOKE on the old form
D It continues until Joe himself files a written withdrawal

Show the answer and explanation

Answer: B. It is revoked for 2024 when the new form is recorded

When the IRS records a new Form 2848 on the CAF, it generally revokes earlier powers of attorney recorded for the same matter, unless the taxpayer checks line 6 and attaches copies of the powers she wants to keep. Filing Form 2848 does not revoke a Form 8821. Source: Form 2848 instructions (Rev. 9-2021), Line 6, Retention/Revocation of Prior Power(s) of Attorney. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Thinking both representatives remain authorized by default.

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A representative holding a Form 2848 is NOT authorized to Ron's EA holds a Form 2848 for 2025. Ron will be working abroad continuously from February 1, 2026 until after the filing date. Can the EA sign Ron's 2025 Form 1040?Under Circular 230, practice before the IRS includes all of the following EXCEPT

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.