Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.
You may authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a special appearance authorization issued by the Taxpayer Advocate Service.
Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information.
You can file Form 2848, Power of Attorney and Declaration of Representative, if the IRS begins a Foreign Bank and Financial Accounts (FBAR) examination as a result of an income tax examination. Please see Representation for FBAR Issues section of Report of Foreign Bank and Financial Accounts (FBAR) for more information.