KPMG article: Powers of attorney for partnerships

Explores the conference and practice requirements, and the centralized partnership audit regime

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July 11, 2025

Tax practitioners need a valid Form 2848, Power of Attorney and Declaration of Representative, to practice before the IRS on behalf of a taxpayer. Form 2848 allows (1) IRS personnel to disclose taxpayer information to the listed representatives and (2) listed representatives to act on behalf of the taxpayer before the IRS.

When the taxpayer is a partnership, who should sign Form 2848 for the partnership? 

Read a June 2025 article* prepared by KPMG LLP tax professionals that explores the conference and practice requirements, the centralized partnership audit regime, and other relevant guidelines to help tax practitioners determine the appropriate signatory for Form 2848 in various partnership scenarios.

* This article originally appeared in The Tax Adviser and is provided with permission.

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