May 19, 2025


Webcast Replay


2 CPE

Navigating IRS Collections - Understanding POA and Form 8821

May 19, 2025
Webcast Replay
2 CPE

Navigating IRS Collections - Understanding POA and Form 8821

  • View Bio

    Instructor

    Mary Jane
    Hourani

    View Bio

Learning Objectives

  • Differentiate between the authorities granted by Form 2848 and Form 8821. 
  • Identify situations where a Power of Attorney is required for IRS representation. A
  • Analyze limitations imposed by IRS rules on the authority granted through these forms. 
  • Evaluate common mistakes and compliance risks when filing Forms 2848 and 8821. 
  • Explain the purpose and use of the IRS Centralized Authorization File (CAF) system for managing authorizations. 

Major Topics

  • Overview of IRS Power of Attorney (POA) rules 
  • Form 2848: Authority to Represent Clients before the IRS 
  • Form 8821: Accessing Tax Information Without Representation 
  • Identifying errors and compliance risks in POA filings 
  • Rules for revoking or updating POA authorizations 
  • Managing authorizations through the CAF system Electronic submissions and the IRS online authorization process
  •  Ethical responsibilities when holding a POA 

CPE Credits Available

2 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Tax; Taxation
  • Practitioners

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs, EAs, tax professionals, and other financial experts involved in IRS communications and client representation. 

Provider

Werner-Rocca

Register For This Event

  • MACPA Member

    $ 90 90
    Join
  • MACPA Non-Member

    $ 110 110
    Your Price

Please login to register.