Signing return with POA

[Penelope]

Pub 947 regarding Powers of Attorney states

Signing your return. The representative named under a power of attorney is not permitted to sign your personal income tax return unless both of the following are true.

1.The signature is permitted under the Internal Revenue Code and the related regulations (see section 1.6012-1(a)(5) of the Income Tax Regulations).
2.You specifically authorize this in your power of attorney.

Oops I wasn't done yet--It posted early.

And the publication also says:

When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. For more information, see the Form 2848 instructions.

My question: When a sister with POA signs the tax return for taxpayer with advanced alzheimer's -- Can she simply sign the return and attach the power of attorney. Must form 2848 be completed? The sister with alzheimer's can't sign the 2848 anymore.

TIA.

[appelman]

Signing return with POA

Does the existing POA expressly allow signing of official documents? If so, I would think it would suffice.

[Penelope]

Haven't seen POA

The sister has a POA, but I haven't seen it.

My inclination is to tell her to sign it, attach copy of POA, and send it in.

The taxpayer CAN'T sign right now -- not without major intervention and caretakers actually guiding her hand.

Thanks again and I welcome further comments.

Edited to add that the sister lives half way across the country and is ill herself. It would be difficult for her to scan or fax me a copy of the POA. I say difficult, but not impossible.

[MLINDER42]

Poa

I have e-filed returns signed by POA and have kept a copy in the file attached to the 8879.I have not had any problems so far.I usually do 2 or 3 a year where the taxpayer is in jail.

[JohnH]

Looks like you're following the old lawyer's maxim there:
"If it becomes clear that somebody's going to jail, make sure it's the client."

[MLINDER42]

Poa

Since it is not for tax problems it is not my worry.

[Penelope]

1040 isn't efiled

Yeah -- I'm one of the few professionals who doesn't efile -- yet. Holding out as long as possible. Probably not for very much longer.

[veritas]

Attach to Form 8453

I have e-filed returns signed by POA and have kept a copy in the file attached to the 8879.I have not had any problems so far.I usually do 2 or 3 a year where the taxpayer is in jail.

"Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign
the return)"

[JohnH]

You're not alone...

[Penelope]

Thanks for helping me clarify my thinking on POAs

I emailed the sister that if the POA authorizes her to sign the return, she can sign it as POA, attach a copy of the POA to the return, and mail it in.

I added that if she isn't sure what powers the POA authorizes, she should ask the attorney who drew it up. I am a CPA, not an attorney. I don't want to take on the responsibility for interpreting a legal document, drawn up by a practitioner in another profession.

There's still time for her to get a proper POA before the extended 1040 due date, if she doesn't already have one. I will leave it up to her, her sister's attorney and her sister's caretakers to effectuate the proper documentation.

Am I wrong?

[FEDUKE404]

POA word games

I have encountered this problem before, especially as described by Penelope in the OP.

Client had a very well-written (I'm not an attorney!) durable POA, which in so many words authorized the representative to do everything one can possibly imagine for the disabled person.

BUT - the "magic verbiage" was not present in the POA and neither the Social Security Administration nor the IRS would recognize said POA as being valid for their purposes. (Does anyone see a pattern here?)

I know there was much subsequent head butting involving lawyers and government bureaucrats. Since I was not involved in the final resolution (paper return filed late in tax season with company for which I was a season employee), I think what eventually occurred was that the disabled person somehow "signed" the required government documents authorizing a POA for both agencies, and the lawyer's POA work became so much bird cage liner.

As for those who have efiled with Form 8879 in these type of situations - it does not mean you have been correct, just not noticed as more likely to occur with a paper return. I would suggest that the ERO signer perhaps take a careful look at the rules regarding such a signature by the client's representative, to avoid any potential problems for the ERO provider.

FE

[travis bickle]

And, unfortunately

I have encountered this problem before, especially as described by Penelope in the OP.

Client had a very well-written (I'm not an attorney!) durable POA, which in so many words authorized the representative to do everything one can possibly imagine for the disabled person.

BUT - the "magic verbiage" was not present in the POA and neither the Social Security Administration nor the IRS would recognize said POA as being valid for their purposes. (Does anyone see a pattern here?)

I know there was much subsequent head butting involving lawyers and government bureaucrats. Since I was not involved in the final resolution (paper return filed late in tax season with company for which I was a season employee), I think what eventually occurred was that the disabled person somehow "signed" the required government documents authorizing a POA for both agencies, and the lawyer's POA work became so much bird cage liner.

As for those who have efiled with Form 8879 in these type of situations - it does not mean you have been correct, just not noticed as more likely to occur with a paper return. I would suggest that the ERO signer perhaps take a careful look at the rules regarding such a signature by the client's representative, to avoid any potential problems for the ERO provider.

FE

the IRS states that the type of tax document must be specified [i.e., individual return, corporate return, gift, estate, etc. ad nauseum] so please direct your clients accordingly.

[JG EA]

But, presumably the IRS wants the return, and if a POA was prepared while the TP was mentally capable, doesn't have the correct wording - then family members sign with what they have.