Power of attorney (POA) allows someone to represent a taxpayer in tax matters before the IRS. The representative or designee must be an individual authorized to practice before the IRS, such as a tax professional. To be able to represent a taxpayer, the designee and the person they have POA for must both verify their identity and submit the necessary forms online to the IRS. For steps to verify for the IRS, visit irs.help.id.me.
After the identity of the designee and the identity of the taxpayer have been verified, and the IRS processes the 2848 or 8821 form, the designee is authorized to help or represent the taxpayer with federal tax matters.