Who should sign the Form 2848?

Technical topics regarding tax preparation.
#1
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One of my elderly clients is experiencing significant memory problems. My client’s daughter has provided me with paperwork that specifically states that she has power of attorney for her mother in relation to all tax matters and periods and can prepare, sign, and file powers of attorney on her behalf in order to represent her before the Internal Revenue Service. Unresolved questions exist about whether my client has made her federal tax payments or not, and my professional opinion is that I should file a Form 2848 to obtain her tax records, and I may have to represent her. I’ve never had this exact situation occur previously. Who should sign the Form 2848 in this situation—my client or my client’s daughter?
 

#2
TonyT  
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Your client's daughter can sign if she has a valid power of attorney and that power of attorney gives her authority over tax matters. This is common with elders the very sick or those living outside the country. The form itself, Part 2 Declaration of Representatives, says that family members can sign the form.
 

#3
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I would be the only person who would be representing my client before the IRS, so I would be the only person signing in Part II, Declaration of Representative. I am trying to understand who should sign Line 7, Signature of Taxpayer on Form 2848. Should my client sign Line 7 or should my client's daughter sign Line 7 in this circumstance? Can either of them sign Line 7? If either of them can sign it, who is generally the best person to sign it or does it truly not matter?
 

#4
sjrcpa  
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It will be easier if your client can sign. Otherwise you're going to have to provide the POA client gave her daughter to the IRS, along with the 2848.
 

#5
lucyko  
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Orange County,CA
Under the circumstances provided I would have the daughter sign the 2848 even though it may be one extra form . You need transparency in this representation particularly when you state your elderly client is experiencing significant memory problems. .
 


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