Part 3 Powers of Attorney and Representation question: Form

Answer: D. Endorse or negotiate the taxpayer's refund check

A Form 2848 generally authorizes the representative to receive confidential information and perform any acts the taxpayer can perform for the listed matters, including signing consents to extend the statute and closing agreements. It never authorizes the representative to endorse or otherwise negotiate a refund check, and it does not allow substituting another representative or signing returns unless specifically granted. Source: Form 2848 instructions (Rev. 9-2021), Line 5a, Acts authorized; 31 CFR 10.31. Tax year: 2025 (law as of 31 Dec 2025).