2.5 Accessing Taxpayer Information

If your client does not have any IRS notices to show you, you will have to obtain information directly from the IRS. At the beginning of the representation, you should have the client sign a Form 2848, which is a power-of-attorney agreement that allows a lawyer to receive information from the IRS by phone, fax, or mail, and to discuss the case with IRS employees. The client must sign and date the form, which must be submitted to the IRS within 45 days of that date or it will be rejected. 

The attorney should list any possible issues that may arise in the case (e.g., 1040 returns, identity theft, innocent spouse relief) and also any possible years. A good practice tip is to request authorization to review information for at least the past 15 years because it is possible for the client to have liability in that timeframe that has not expired. Attorneys in Louisiana would fax the Form 2848 to the IRS Memphis office at (855) 214-7519. Once the attorney faxes a Form 2848 to the IRS, the attorney will be given a CAF (Centralized Authorization Files) number. This will be the attorney’s identifying number with the IRS and will be requested on all telephone calls and communications. Once the Form 2848 is processed, the attorney will be able to call the IRS to obtain detailed information about the client’s issues.

An attorney who will be doing tax work on a regular basis should obtain authorization to access the IRS database called “E-services.” This database can provide the attorney with detailed transcripts for each tax year. E-services is also used to electronically file tax returns, but an attorney can ask for authorization to review transcripts only.