Couples who filed joint returns must now file separate powers of attorney

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FEBRUARY 6, 2012

Starting March 1, the IRS will no longer accept old versions of Form 2848, Power of Attorney and Declaration of Representative, and will accept only the version released in October 2011. The new version of the form requires a husband and wife who filed a joint tax return to each file a separate power of attorney on separate Forms 2848 to designate the representative he or she chooses, even if it is the same person (Instructions to Form 2848 (rev. October 2011)).

Under the most recent prior version of Form 2848 (rev. June 2008), a husband and wife who filed a joint return and wanted to have the same representative could file one Form 2848 (Instructions to Form 2848 (rev. June 2008)).

Another change in the form is that the representative must provide his or her preparer tax identification number (PTIN). A new category of representative—registered tax return preparer—has been added to the form.

In discussions with Benson Goldstein, senior technical manager, tax, for the AICPA, the IRS has indicated that only the new version of Form 2848 will be accepted, starting on March, 1. Husbands and wives who already had a power of attorney on file as of that date do not have to file new separate forms..

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  • Great article . Will definitely copy it to my blog.Thanks.

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  • The Declaration of Independence the first LAW makes personal ncnseot an element of just government and taxation. The first instance of a power to tax (another) in Organic Law is in the 3rd Law for the USA called the Northwest Territory Ordinance. This was territory awarded to the United States of America, the confederacy by the King of England which around that time became known for the states formed within as United States. Because it was PROPERTY territory, the United States of America could make law for same. The settlers and inhabitants were made “subject to” pay the federal debt because they didn’t own that property the United States of America did. Nothing changes the origin of this power with the 4th law- [Constitution] for it simply re-affirms the proprietorial power the United States of America exercises over the United States the property and other territory owned by and ceded to the United States of America. This you will find a President of the United States swears an employee oath to protect and defend this territory as a constituent-parts sense constitution of the Untied States. If you look up “taxpayer” in 26USC you will see the same “quality” of people from the Northwest Ordinance with the words “subject to.” If you are upon the territory owned by or ceded to the United States or you claim a citizen or resident alien of that territory, you will be “subject to” pay a tax and file a return under a proprietary power over territory of ownership. If you clam otherwise yet claim you are a taxpayer, you will be found frivolous for its OBVIOUS that one-word “Taxpayers” defined in law as “subject to” a tax would be silly indeed. FYI: Very few people domicile or reside upon this territory but many out of ignorance and deception claim citizen-under upon forms of government signed under penalty of perjury.