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Thread: perfecting a non-IRS POA

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  1. #3
    Join Date
    Oct 2015


    Quote Originally Posted by taxea View Post
    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.
    Last edited by Rapid Robert; 04-14-2018 at 10:01 AM.

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