IRS asking reason for the 2848

[Gwen4]

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???

[strongsilence]

I've never been asked.

Are you asking for the full permission, the level of signing checks and accepting refunds, etc.?

[Gwen4]

No.  Just to receive transcripts, communicate with the IRS on their behalf, and to sign returns if necessary.  There was no refund.

[BobKamman · Accepted solution]

At least since 2021 that's what the instructions have required, if the client wants to grant authority to sign returns.  I don't check that box because I represent clients, I don't sign their returns (other than as preparer).  As the 2848 instructions point out, Treasury Regulations require the taxpayer to give a reason.  Do your clients really want you signing their returns?  Why do you want that authority?

Authority to sign your return. Treasury Regulations section
1.6012-1(a)(5) permits another person to sign an income tax
return for you only in these circumstances:
(a) Disease or injury,
(b) Continuous absence from the United States (including
absence from Puerto Rico) for a period of at least 60 days prior
to the date required by law for filing the return, or
(c) Specific permission is requested of and granted by the IRS
for other good cause.
The IRS may grant authority to sign your income tax return to (1)
your representative, or (2) an agent (a person other than your
representative).

[BobKamman]

"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???"

Yes, you are missing the paragraph in the Form 2848 instructions that tell you for Line 5a, 

"Authorizing your representative. Check the box on line 5a authorizing your representative to sign your income tax return and include the following statement on the lines provided: "This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a)(5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed under (a), (b), or (c) under Authority to sign your return above]."

[Gwen4]

Ah. Ok. So this is a wife of a deceased husband, but she was leaving the States for a vacation.  i'm only doing the 2024 return for the husband, but I just was trying to think of any scenario that might come up while she was gone that I may need to take care of.  So I had her sign one as well, and I added that stipulation in as well.  No, I normally do not want signing authority for my clients.  Of course with the deceased husband, we needed a copy of the will giving her authority to sign on his behalf. So I'm not sure I'm going to respond.  I didn't even do a return for her, I was just tryng to be proactive.