Properly completing Form POA-1

Please refer to the examples, below, for guidance when completing, revoking, or withdrawing Form POA-1, Power of Attorney.

• When your tax type is not listed
• When your Form POA-1 is for an audit case
• When your Form POA-1 is for an assessment
• When your Form POA-1 is for a collection case
• When your Form POA-1 is for an offer in compromise
• When your Form POA-1 is for a conciliation conference or Tax Appeals hearing
• When your Form POA-1 includes a limitation
• When your Form POA-1 is only for a specific period
• When your Form POA-1 is only for a specific transaction
• When you need to attach additional documentation identifying representatives
• When your representative needs to withdraw
• When you need to revoke
• When you're ready to sign

Example: When your tax type is not listed

Example: When your Form POA-1 is for an audit case

Example: When your Form POA-1 is for an assessment

Example: When your Form POA-1 is for a collection case

Example: When your Form POA-1 is for an offer in compromise

Example: When your Form POA-1 is for a conciliation conference or Tax Appeals hearing

Example: When your Form POA-1 includes a limitation

Example: When your Form POA-1 is only for a specific period

Example: When your Form POA-1 is only for a specific transaction
 

Example: When you need to attach additional documentation identifying representatives

Example: When your representative needs to withdraw

Example: When you need to revoke

Example: When you're ready to sign

Resources

• Form POA-1: additional information
• Power of attorney and other authorizations
• Form POA-1, Power of Attorney
• Notice N-17-9, New Rules to Simplify and Expedite the Processing of Powers of Attorney