Form 2848 –  Power of Attorney and Declaration of Representative

About Form 2848, Power of Attorney and Declaration of Representative

Form 2848 Instructions, page 5, provide if a power of attorney is filed on the CAF system, it generally will revoke any earlier power of attorney previously recorded on the system for the same matter.

If this power of attorney is for a specific use or is not filed on the CAF, this power of attorney only will revoke an earlier power of attorney that is on file with the same office and for the same matter.

Publication 947, page 10, states a newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney.

The new power of attorney, however, will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following is attached to the new power of attorney:

• A copy of the unrevoked prior power of attorney, or
• A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney.

Furthermore, the filing of Form 2848 will not revoke any Form 8821 that is in effect.

Therefore, the correct statement in this problem is the new power of attorney automatically revokes the prior power of attorney.