perfecting a non-IRS POA

[DonB]

Niece with a non-IRS POA has been signing tax returns for her aunt.

Can a non-IRS POA be perfected if the principal is incompetent and the representative is a not an immediate family member such as this niece. Code f on the 2848 says it is for immediate family members.

[taxea]

Did she file a F56?

[Rapid Robert]

Can a non-IRS POA be perfected if the principal is incompetent and the representative is a not an immediate family member such as this niece. Code f on the 2848 says it is for immediate family members.

You left out a step there. The non-IRS POA can be perfected, allowing the attorney in fact to SIGN the Form 2848 as the taxpayer. However, the Form 2848 itself is used to designate a REPRESENTATIVE, who cannot normally be a niece, as you point out (not immediate family member). The rep can be anyone who can practice before the IRS, which as you noticed is given in the list of rep codes for Form 2848.

So if the niece is the attorney in fact under the non IRS POA, she can sign Form 2848, but she can only name herself as rep if she is immediate family (not), CPA, EA, attorney, etc. As for Form 56, I believe that still requires some external legal evidence that a fiduciary relation has been established. She would need to find one of those other individuals to be named on Form 2848 as authorized to sign the returns of the taxpayer.

[add] A fiduciary does not need to be authorized as a representative by Form 2848, since they already act in the place of the taxpayer and therefore can sign the tax return, no Form 2848 needed.

[Rapid Robert]

Did she file a F56?

She would first have to establish a fiduciary relationship. Form 56 as the title indicates is only to notify the IRS of the already-existing relationship.

"Form 56 is used to notify the IRS creation or termination of a fiduciary relationship under section 6903 and provide the qualification for the fiduciary relationship under section 6036."

Sec 6036 points us to Title 11, which is outside the IRC. So it is not up to the IRS to authorize the fiduciary relationship, only to receive notice of it.


A fiduciary does not need Form 2848 to be named as representative, since they already act in the place of the taxpayer and therefore can sign the tax return.