A quarterly magazine from the National Association of Enrolled Agents
Fall 2026 vol.44 no.3
Internal Revenue Service Authorization in Practice: The Form 2848 and Form 8821 Errors That Leave Practitioners Without Authority to Act
Feature Article

Internal Revenue Service Authorization in Practice: The Form 2848 and Form 8821 Errors That Leave Practitioners Without Authority to Act

An Internal Revenue Service (IRS) notice arrives for a client with a balance due. At intake, the practitioner filed Form 8821 rather than Form 2848—signed, recorded on the Centralized Authoriz... Forrest Baumhover, EA

Fall 2026, Feature Article, authorization, representation, Practitioner Priority Service, PPS, Form 8821, Form 2848, Centralized Authorization File, CAF, Tax Pro Account, power of attorney