Description
Providing a practical overview of the IRS Power of Attorney, Form 2848, and IRS Tax Information Authorization, Form 8821. Participants will explore the differences between these forms, understand when each is required, and how to comply with IRS requirements for representing clients and accessing their tax information. The course will cover practical issues, ethical considerations, and best practices for managing client authorizations through the IRS Centralized Authorization File (CAF) system.
Objective
After attending this presentation, you will be able to...
- Distinguish between the authorities granted by Form 2848 and Form 882*
- Identify situations where a Power of Attorney is required for IRS representation.
- Analyze limitations imposed by IRS rules on the authority granted through these forms.
- Evaluate common mistakes and compliance risks when filing Forms 2848 and 882*
- Utilize of the IRS Centralized Authorization File (CAF) system for managing authorizations.
Advanced Preparation
None
Required Knowledge
None
Who Should Attend
CPAs, EAs, tax professionals and other financial experts involved in IRS communications and client representation
Credit Types
- CPE – Taxes
Event Level:Basic
Event Code:ODX01526
External ID:ODX01526
Event Vendor:CPA Crossings, LLC
Fields of Study:CPE - Taxes
Other fields:
- On Demand
Registration Fees
| Registration | Type | Price |
|---|---|---|
| ODX01526: Registration – Member | Mem | $105 |
| ODX01526: Registration – Non-Member | NM | $230 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.