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OMB Control No: 1545-0150	ICR Reference No: 201107-1545-016
Status: Historical Active	Previous ICR Reference No: 201102-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No: EM-1545-0150
Title: Power of Attorney and Declaration of Representative
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/18/2012
Retrieve Notice of Action (NOA)	Date Received in OIRA: 02/09/2012
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2014	05/31/2014	05/31/2014
Responses	538,333	0	538,333
Time Burden (Hours)	1,092,883	0	936,633
Cost Burden (Dollars)	0	0	0

Abstract: Form 2848 is used to authorize someone to act for the respondent in tax matters. It grants all powers that the taxpayer has except signing a return and cashing refund checks. Data is used to identify representatives and to ensure that confidential information is not divulged to unauthorized persons. Also used to input representative on CAF (Central Authorization File).

Authorizing Statute(s): US Code: 31 USC 330 Name of Law: Best Practices for Tax Advisors
US Code: 26 USC 601 Name of Law: Subpart E, Conference and Practice Requirements

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 53021	08/30/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 10664	02/25/2011
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	538,333	538,333	0
Annual Time Burden (Hours)	1,092,883	936,633	156,250
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Pursuant to the changes in the Treasury Regulations §1.6109-2, changes were made to the Form 2848. Specifically, the changes require preparers to furnish a Preparer Tax Identification Number (PTIN) on all returns prepared. Also, deletions and additions were made to clarify and stream line the form and instructions to conform to the §601.501 et seq. Changes (on Line 1) include removing/deleting the caption "Social Security Number" and "Employer Identification Number" and merging the columns as one column and replacing the captions with the term "Identifying number". Further changes (to Line 2) include an addition of a line for the PTIN and a new category was added to the list of representatives - "Registered Tax Return Preparer" category. These changes were necessary to bring the form in conformity with requirement of §1.6109-2. Also, a check the box was added to afford the taxpayer the option to restrict the sending of notices to his or her representative. These and other minor program changes to form 2848 will increase the burden by 156,250 hours due to agency discretion. Total burden requested is 1,092,883 hours.

Annual Cost to Federal Government: $816,924

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Marangely Rodriguez 202 622-4301

View ICR - OIRA Conclusion