I am curious if we have any tax attorneys or any other tax preparers out there in this great big beautiful world of IRS insanity that has had the IRS ask the reason for your client signing a 2848.  I've been doing this for more years than I care to count, and I've never had them ask that.  I thought that was obvious - to deal with you Yahoos so they don't have to. The letter the client brought me states "For individual tax matters the taxpayer must give the specific reason the representative is authorized to sign the return.  Acceptable reasons include: Disease or injury, continuous absence from the US for a period of at least 60 days prior to the date required by law for the filing the return, specific permission is granted by the IRS for other good causes."  There's not even a spot on the 2848 to give a reason that I can see. - I use the old fashion paper form for my clients.  Am I missing something???