Navigating IRS Authorizations: Form 2848 and Form 8821
Online
2.00 Credits
Member Price $89.00
Non-Member Price $124.00
Overview
Providing a practical overview of the IRS Power of Attorney, Form 2848, and IRS Tax Information Authorization, Form 8821. Participants will explore the differences between these forms, understand when each is required, and how to comply with IRS requirements for representing clients and accessing their tax information. The course will cover practical issues, ethical considerations, and best practices for managing client authorizations through the IRS Centralized Authorization File (CAF) system.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives
After attending this presentation, you will be able to...
- Distinguish between the authorities granted by Form 2848 and Form 8821.
- Identify situations where a Power of Attorney is required for IRS representation.
- Analyze limitations imposed by IRS rules on the authority granted through these forms.
- Evaluate common mistakes and compliance risks when filing Forms 2848 and 8821.
- Utilize of the IRS Centralized Authorization File (CAF) system for managing authorizations.
Highlights
The major topics that will be covered in this course include:
- Overview of IRS Power of Attorney (POA) rules.
- Form 2848: Authority to Represent Clients before the IRS.
- Form 8821: Accessing Tax Information Without Representation.
- Identifying errors and compliance risks in POA filings.
- Rules for revoking or updating POA authorizations.
- Managing authorizations through the CAF system.
- Electronic submissions and the IRS online authorization process.
- Ethical responsibilities when holding a POA.
Designed For
CPAs, EAs, tax professionals and other financial experts involved in IRS communications and client representation
Prerequisites
None
Preparation
None
Notice
You will receive an email from CPA Crossings via Webex with instructions to access the webinar.
Leader(s):
Leader Bios
Mary Jane Hourani, MM, EA, NTPI Fellow, Hourani & Associates, Inc.
Mary Jane Hourani, MM, EA, NTPI Fellow, Tax Accountant
Mary Jane has been practicing since 1993, working for a couple larger Tax, Accounting, & Audit Firms before transitioning to her own practice in 2005.
Mary Jane has a Master of Management from Walsh College of Accountancy and Business Administration as well as a Bachelor of Science from Eastern Michigan University in Public Administration with a focus in Organizational Development and Governmental Accounting.
She is credentialed as an Internal Revenue Service Enrolled Agent, allowing her to practice before the IRS. With this credential, she has direct oversite by the IRS Office of Professional Responsibility. She is also a National Association of Enrolled Agents NTPI Fellow.
Mary Jane has been an Instructor of Tax for Michigan State University Tax School since 2014 as well as a speaker for several trade organizations since 2010.
Mary Jane has been a Contributing Editor and/or Contributing Author of the National Tax Workbook for the Land Grand University Tax Education Foundation since 2015. She writes and compiles tax course packs used by Michigan State University Tax School. Mary Jane is an author/speaker for several national trade organizations and national CPE providers. She is a former H&R Block Instructor/Trainer.
Mary Jane is a member of the National Association of Enrolled Agents, Michigan Association of Certified Public Accountants, National Association of Tax Professionals, American Institute of Professional Bookkeepers, and is a QuickBooks ProAdvisor.
Non-Member Price $124.00
Member Price $89.00