SEE-3 - Representation before the IRS - Section 2.1

Apply the rules for authorising a representative using Form 2848 and for granting information access using Form 8821, including scope, signatures, and revocation.

Distinguish Form 2848, Power of Attorney and Declaration of Representative, which authorises a recognised representative to act for a taxpayer, from Form 8821, Tax Information Authorization, which only permits the IRS to disclose information. Apply the rules for specifying tax matters and periods, the signature and declaration requirements, and how a new power of attorney revokes a prior one unless retained.

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