How many years will 2848 cover?

I want to get transcripts of a partnership return as far back as I can as I'm trying to adjust their books to match their return, specifically for assets and balance sheet purposes. This partnership started in 1996. How many years will a 2848 allow? The instructions only say 3 years in the future but doesn't specify prior years. I assume this means I can get POA for all prior years.

As many years as the IRS would retain records....I came across this once, but don't remember, so just throwing out an educated guess, 10 years similar to SOL.

From the Form 2848 instructions:

You may list the current year/period and any tax years or periods that have already ended as of the date you sign the power of attorney.

It appears that there's no limit on the number of prior years.

As many as you can cram it.

I have gone back as far as 1990

Interesting question.

Based on Taxea's post, I looked at my spreadsheet of POA's and have a corp going back to 1998 - tried it tonight and it allowed me to pull up the tax return transcript.

For 1040's I historically only submit them back to 2007 so in answer to the post - that is really of no assistance to your question but obviously, going back 11 years as of 2018 is not an issue either for others who have to need to back into the "dark ages" of the clients records.

Submit a POA going back to 1996 and most likely you'll be able to access the information you need.

Suggestion - single line request 1996-2021 (as per the instructions). Listing all years individually is not necessary.

If one needs to represent a client for tax year 1990 or 1977 or 1938, list those years on the 2848. There is no restriction on how many years, nor how far back years one may represent.

Obtaining a transcript is different; one may get whatever IRS has available and you don't know for sure what's available until you list the year on a 2848 and make the request.