Item O3BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: March 20, 2013
Bulk Item: Yes XX No
Division: County Attorney
Staff Contact Person: Pedro Mercado
AGENDA ITEM WORDING: Approval of Nabors, Giblin tit Nickerson (NGN) Waiver of Conflict
letter for purposes of routine bond audit representation.
ITEM BACKGROUND: On January 31, 2013, the Clerk of Courts received a letter from the IRS
advising that the County has been selected for a routine exam of the municipal debt incurred with the
Airport variable rate revenue bonds. The letter from the IRS request informed the County of the exam
and requested certain bond related documents. The documents have been collated by the Clerk of
Courts, the County Attorneys' office and Steve Miller of NGN and have been forwarded to the IRS by
the Clerk of Courts. NGN is involved in gathering the documents because of their role in serving as the
County's bond counsel when the County obtained the variable rate revenue bonds for the airport
terminal construction and renovation work. In addition, as the County's bond counsel NGN is also
uniquely qualified to represent the County before the IRS should the need arise. In an abundance of
caution, NGN is requesting the waiver of conflict in the unlikely event that an issue arises during the
exam that places the County and NGN in an adversarial position. In the unlikely event that this occurs,
the waiver would not preclude the County from dismissing NGN and obtaining other counsel.
PREVIOUS RELEVANT BOCC ACTION:
None
CONTRACT/AGREEMENT CHANGES:
N/A
v a nr a a+r�a.Vl�itri[r1\LA 11VP1►7:
Approval
TOTAL COST: No Cost for routine matter BUDGETED: Yes _ No XX
COST TO COUNTY•N/A SOURCE OF FUND:
REVENUE PRODUCING: Yes No AMOUNT PER MONTH
APPROVED BY: County Atty A( OMB/Purchasing Risk Management
DOCUMENTATION: Included XX
DISPOSITION:
Not Required
AGENDA ITEM # o-3
* Revised Back -Up: Nov includes
Waiver of Conflict Letter.*
TAMPA
Suite 1060
2502 Rocky Point Drive
Tampa, Florida 33607
(813) 281-2222 Tel
(813) 281-0129 Fax
FORTLAUDERDALE
208 S.E. Sixth Street
Fort Lauderdale, Florida 33301
(954) 525-8000 Tel
(954) 52543331 Fax
George Neugent, Mayor
Monroe County, Florida
P.O. Box 1980
Key West, Florida 33040
Dear Mayor Neugent:
FORT MYERS
Building 83, Suite 2
Tabors
1 World Plaza Lane
Fortrt MyMy ers, Florida 33907
(239) 286�027 Tel
Giblin
(239) 2884057 Fax
NickersonTAUUWASSEEPA
Su
1500 Mahan Drive
Tallahassee, Florida 32308
(850) 2244070 Tel
(850) 2244073 Fax
March 13, 2013
In connection with the examination (the "Examination") by the Internal Revenue
Service (the "IRS") of the Monroe County, Florida Airport Variable Rate Revenue Bonds
(Key West International Airport), Series 2006 (the "Bonds"), Monroe County (the
"County") executed a Form 2848, Power of Attorney and Declaration of Representative
to authorize Nabors, Giblin & Nickerson, P.A. (the "Firm") to discuss the Examination of
the Bonds with the IRS and to respond to various inquiries by the IRS. In connection
with such Examination, the IRS has requested that we obtain a conflict waiver from the
County. The Examination was initiated by the IRS on a random basis and the IRS
indicated they have no reason to believe the Bonds fail to comply with the applicable tax
requirements.
The purpose of this letter is to obtain the consent of the County to the Firm's
representation of the County in connection with the Examination and the waiver of any
possible conflicts which result from our accepting this engagement and with respect to
other current or future engagements which are unrelated to the subject of the
Examination.
With your consent, evidenced by this letter, we will represent the County before
the IRS in connection with the Examination. The County recognizes that the purpose of
the Examination is for the IRS to review and determine whether interest paid on the
Bonds is properly excludable from gross income for federal income tax purposes.
Because the Firm, as bond counsel with respect to the Bonds, rendered an opinion on the
date of execution and delivery of the Bonds that, subject to certain conditions and
limitations, interest on the Bonds would be excludable from gross income for federal
income tax purposes, it is possible that, during the course of the Examination, the
George Neugent, Mayor
March 13, 2013
Page 2
interests of the County and the Firm will become adverse (e.g., if the IRS challenges a
legal theory forming the basis of our original bond counsel opinion) so as to create a
conflict of interest between the County and the Firm. The County acknowledges and
understands this to be the case and, notwithstanding this, authorizes the Firm to proceed
to represent the County in connection with the Examination. Nonetheless, the County
recognizes that it retains the right, at any time during the course of the Examination, (i) to
engage additional counsel for the purpose of advising the County as to matters pertaining
to the Examination, or (ii) to terminate our representation of the County with respect to
the Examination. The Firm shall immediately inform the County if any such conflict
arises.
I have signed three signed originals of this letter and ask that you sign and return
two to me (one for our records and one to forward to the IRS).
Sincerely yours,
Steven E. Miller, Esq.
Agreed:
George Neugent, Mayor
SEM:ecg
MoNtI& !;OUt`1TY
rcv:
,agg�'�KVT CU idTY !'f`fQi� EY
-37f �-(t 3
__ __...
ln%mal Revenue Service
401 West Peachtree Street
Atlanta, Ga, 30308
Monroe County, Florida
P.O. Box 1980
Key West, Florida 33041
Attention: Pan Hau=el4 Budget
Re: Examination of $30,455,000 Monroe County, Florida
Airport Variable Rate Revenue Bonds
(Key West International Airport) Series 2006
Dear Sir or Madam:
Department of the Treasury
Date:
Jwury 2k 2013
coama Pesos: Finance be^
Euaae Nelson
Employee In Number.
ID M1000244701
Coated Telopham Number:
(4"33&00
Coated Addrow
Intemal Remse Service
SET:GETEBT. 7221
401 Wet Peich&zo Sass. Stop 533-D
Atlnmt, Georgia 30308
We have selected the debt issuance named above for examination. The Internal Revenue Service
(IRS) routinely examines municipal debt issuances to determine compliance with Federal tax
requirements.
Your debt issuance was selected for examination as part of a projtxxrnitiative involving Airport
System Revenue Bonds. The primary purpose of this examination will be to ascertain the
compliance of your debt issuance with the Federal tax requirements applicable to Airport System
Revenue Bonds. At this time, we have no reason to believe that your debt issuance fails to comply
with any of the applicable tax requirements. As always, we reserve the right to expand this
examination to any aspect of your debt issuance.
Please review the enclosed Form 4564, Information Document Requvt, and mail all requested
documents to the address noted above by the date indicated on the Form 4564.Other items may be
requested as the examination proceeds. If necessary, we will request information by submitting
additional information document requests.
If you desire to appoint a representative to act on your behalf, a power of attorney must be filed
with the IRS in order for the IRS to discuss or provide your representative with confidential
information. A Form 2848, Power of Attorney and Declaration of Representative, or any other
properly written power of attorney or authorization may be used for this purpose. Copies of Form
2848 may be obtained from any IRS office or downloaded at httpl/www.ir3.gDv. Instructions for
completing Form 2848 for municipal debt issuances are attached.
During this examination the IRS may need to contact third parties. Third party contacts may
include, but are not limited to bond counsel, special tax counsels, employees and trustees, GIC
providers and underwriters.
Letter 4658 (1.2010)
laWog Number 5"11F
We are providing this notification in accordance with section 7602(exl) of the Internal Revenue
Code, which became effective for third party contacts made after February26, 2013.
Thank you for your cooperation in this matter. Please feel free to call or write if you have any
questions or concerns about this matter or are unable to promptly respond to the Form 4564.
Enclosures:
Publication 1-TEB
Form 4564
Instructions for completing Fors 2848
Sin ly,
Eugene Nelson, Revenue Agent,
Tax Exempt Bonds
Letter 45U (1-2010)
Catalog NanbW 54411F
Department of the Treasury Request Number
Fo1m 4564 Internal Revenue Service i
Information Document Request
To: Monroe County, Florida Subject:
P.Q Box 1980 Form 8033
Key West; Florida 33040
Please provide the information requested below no SA1N Submittedto:
later than February 2/26/2013. Please call the Pam Hancock, Budget
telephone number listed below before: Dates of Previous Requests:
mar'h'ng/fazinganyinfomntinn.Thankyouforyour N/A
Description of Docannuts Requested:
RE: $30,456,000 Monroe County, Florida Airport Variable Rate
Revenue Bonds (Key West International Airport), Series 2006
1. Please provide a copy of the Official Statement along with the index or table of
Contents for the Bond Transcript.
2. Please provide a complete copy of the Tax Regulatory Certificate or the Arbitrage
Certificate.
3. Please provide a copy of the signed Bond Counsel's Opinion Letter.
4. Please furnish the name(s) of the bondholders.
5. Were there any elections made with respect to the Bond(s) issuance? If so, please
explain.
6. To the extent not otherwise included in the bond transcripts, please provide copies
of the following:
• Any contracts (including rental and leasing) for finandal investment/derivatives
the Issuer or may have entered Into In connection with the 2006 Bonds.
• The actual use of bond proceeds from the 2006 Bonds.
• A schedule of the cost of issuance for the 2006 Bonds, identifying the parties to
the transaction, the amount of compensation received and a description of the
source of payment. include a copy of the transaction Invoices.
• A schedule of the total interest expense paid on the 2006 Bonds from the Issue
date to the most recent Interest payment date. Please Include a schedule of the
principle payment.
Information Dun se 3oit At Nest Appointment By El
In x❑
Name and Title of Requestor Employee ID number Date:
Eugene Nelson ID #1000244701 Jft•n' u au
FROM . Internal Revenue Anent
Office Location:
Internal Revense Service Phone: voice. (404) 3394L449
401 W. Peachtree Street, Stop SM-D FAX: (404) 33US49 Pagel
Form 45" Internal Revenue Service
Infonnation Document Request
To: Monroe County, Florida Subject:
P.O. Box 1990 Form MM
Key West, Florida 33040
Please provide the infomration requested below no =Parn
id t w
laterthan February 2/26/2013. Please call the luncock,
telephone number listed below before Dates of Previous Requi
mailing/faxing any infiormation. Thank you fWyour N/A
- --
Dewsiptlon of Deeamma Rapeskd:
• Provide a computation of the 2006 Bonds, "bond yield" (Variable Rate).
7. Please provide copies of any and all amendments to the documents contained in
the 2006 Bonds, bond transcript (is. trust indenture, management contracts,
amendments to contracts, etc.)
8. Please provide copies of any and all investment agreements regarding the
proceeds of the 2,M Bonds.
9. Please provide copies of any and all leases or other contracts for the use of the
original debt -financed facilities, If applicable.
10. Please provide a detail listing of any other expenditures funded with 2Qd6 Bond
proceeds.
11. Please provide copies of the final allocation of proceeds to expenditures related to
the 2006 Bond proceeds. Indude the dates, amounts and the payees)
12. Ali Board meeting minutes related to the approval of the issuance of the 2*111
Bonds.
13. Trustee statements of accounts for all funds established by the 2006 Bonds, the
Bond Indenture from the issue date to the most current report, and please include the
project account(s) statementstreport.
14. Copies of all documents related to the purchase If applicable of the:
• United States Treasury, State and Local Government Series (SLGS) Securities
were purchased Including zero Interest securities, please furnish copies of the
final SLGS subscription fors with proof of date subscribed, principal amounts,
Interest rates, maturity dates, issuance dates, first Interest payment dates,
appropriate signatures, and Federal Reserve Bank received stamps.
Zatornation Due 2/29/2013 Jkt >rest AyWintn oat El
Za
nY
Name and Title of Requestor Employee ID number Date:
Eugene Nelson ID #1000244701 J`MM7 K r.t3
FROM Internal Revenue Agent
Office Location.
Iateraal Revenve Service Pboae: Votes: (404) 333.0349
441 W. Peachtree Street, Stop 333-D FAX: (404) 33"M9 Page 2
Fonn 4564 Internal Revemre Service -
Lfformation Documertt Request
To: Monroe County, Florida Subject:
P.O Box 1980 Form 8038
Key West, Florida 33M
Please provide the information requested below no SAIN I SAiiFwdto.
later than February 2/26/2013. Please call the Pam Hancock,
telephone number listed below before Dates of Previous Requ
mailing/faxing any information. Thank you for your N/A
Deeeription of Docaunats Requeettd:
• If Open Market Securities were purchased, copies of dealer trade confirmations
showing the date purchased, principal amounts, accrued interest, first Interest
payment dates, interest rates, and prices paid.
• If a forward/float agreement or other investment agreement was purchased,
please provide copies of all bid materials and an explanation as to how the fair
market value of the forward/float or other investment agreement is determined.
• In the event a refunding escrow restructuring occurred, if SLGS were sold, a
copy of the Early Redemption Calculations Report from the Bureau of Public
Debt. If Open Market Securities were sold, copies of all dealer trade
confirmations with proof of sale dates, Interest rates, and sale prices.
15. Please provide copies of the last Rebate Report and filed Form 8038-T prepared
for the 2WO Bonds, if any.
This information is requested to assist us in determining the compliance of your
issuance with provisions of sections 103, 141-150 of the Internal Revenue Code. If you
do not understand any of the requests for information or determine that you will have
trouble responding by the date specified below, please contact the agent assigned to
your examination.
Information Due = 2e aoi3 at Went tppointnent ❑ nail Zn x❑
iM
Name and Title of Requator Employee ID number Date:
Eugene Nelson W il10002"701 JWUWr A U13
FROM . Internal Revenue Agent
Office Location:
Internal Revenue Service Phone: Voke: (404) 3384950
401 W. Peachtree Stint, Stop Sm-D FAX: (484) MUSO ♦ Page 3
N.-&. f, %A9M
Understanding the Tax Exempt
Bonds Examination Process
The /heir part of this publicadon explains soma of yow Tog Important rOVS as a taxpayer.
The second part explains the Tax Fx0" fonds examfnalk", appeal and oomp/iance
resokdlon processes.
1P%S
Declaration of Rights
Tha IRS Mission 1. Protection of Your Rwft V. Paym.nt of Only the cornea
Amount of Tax
Provide America's taxpayers
top quality service by heong
them understand and meet (hair
tax rssponsilbllides and by
applying the tax law With
integrity and fairness to all.
um""M IRS Publkatlons
M
Examination of Returns.
Appeal dal, and Gdma for
Retard
3755
Tax Exempt Bonds--F"
Requlrensin4
4QT,i
Tax -Exempt Bonds for
501(cX3) CtaiWe
Organizations
4jM
Tax-Fxampt Prlvale Activity
Bands
40 g
Tax -Exempt GovemmeMal
Bonds
Tax Information
The IRS provides the Following
sources for forms, publications,
educational resources and add lional
baaamet www Ms gowrbonds
fusedQUOId ra:202.263.2M
Forma and Pate foes: 000•a20407e
Treasury inspector GawW Aar Tar
Ade"abaBoe: If you ward to
aadidentidly repot misconduct,
waste, fraud, or abuse by an IRS
anployN, ahll 14M3664464
(1.800-877$339 for TTYMWD
You can remain anonymous.
IRS ampioyess VAN explain and protsci
your lights as a taxpayer throughout
your contact wth us.
II. Prtvwy and Confidentiality
The IRS will not disclose b anyone the
Inforrnallort You give us. except ere
authoroed by law. You have the fWt
to krhow why we ere an" you for
4hkrrthatbn, how we will use it, and
what happen 0 you do not provide
requested Informallon.
IN. Profisabrnal and Courteous
Service
If you baikva the an IRS employee
has not treated you In a professional,
fair. and courlsous manner, you
should hell that employee's suparvim.
If the supmvisors response is not
satbtactory, you should write to the
Director. Tax Exempt Bonds or tits
oerder where you file your return.
IV. Representation
You may either represent youraw or.
with proper written authorization, have
someone aloe represent you In your
place. Yaw repreeatmve must be a
person 0ti 1 1 b pradica bakhre the
IRS, such as an attomey, certified
public accmx art. or enrolled agent. I
you are in an Interview and ask to
consult such a paean, than we must
stop and reschedule the Interview in
most cases.
You can have sorneota a000mpargv
you at an Irdwiew. You may TWO
sound recordings of any meser gs with
our examination. appeal, or collection
penwrid. provided You tell us in
W111 .
You are responsicie for paykg only
to oorract amount of tax due under
the low -no more, no lass. IF you
camot pay all of your tax when it Is
due, you may be of b make monthy
insfaMnent payments.
VI. Help with Urtnaohrad Tax
Problem s
The Taxpayer Advocate Service can
help you ti you have tried
wSuccessf* to resolve a problem
with the IR& Your local TwWftw
Advocate cols altar You special help N
you have a sigrMcwd hardship as a
result of a tax problrm For more
khbnnIft earl toll free 14PT--777-
4T78 (14W42S 406• Ibr TTYrrM)
or write to the Taxpayer Advocate at
the IRS oAlm the lap contacted you.
VN. Appeals and .ludiclal Review
B you disagree with us about the
amount of your tax ilabNty or aNskh
collection actions, you have the right to
aak t he Offm of Appealsb revfaw
your cane. You may also ask a court to
review yaw asa
VNl. R*Wfrom Carlton
PenaKNs and 1rt0
The piS will welve pamou when
allowed by law if you an show you
acted reasonably and in good faith or
ralled an its Ineomp t advice of an IRS
employee. We will wtMn ktwad that
is the result of ceftaln errors or delays
cowed by an IRS ampbyea
Theptle-yableaYwdanexarritft is
b dstantke I a Municipal debt leeuanos
cemplaa vrMh Internet Revemw cads
Prowlalae
This document dlsaress Iwwal min and
procedures that we Maw In wominatione
and how cerleb compliance problem can
beaoneded
Set , MR t of Rewnm
Them m sevvxal ways a municipal data
bffi c Is selected for exa inOwL it may,
be salecled n a pad of an inid@O e, piped
or oteaal, due 10 a queeilOnabls or UMLOW
Mom on Oe olu n, ar ss a mndotn
wrlsctlon. Ulf boa a owvbaIt, ass
selection and MOW process Is aMrnNo
oonfhlsn . dadramrda - and'
fawsresrnon an do frees that will hove
the most POW" Mow at mudcipml debt
Issuances. Our tacks bduda Idwoft
cam easve afabYls4 and aWvMV wkh
own stralsaea
Your Rob In the Propel
The Bauer aF se Municipal date is healed
as the lwgww tlsouphmd Ire
mrnb fti process. You, any aordult
besoarwWA any sstw pwy to the
kantssdlan hove the mpa sibiny of
r veInk Im and producing ad@WAID
nd to @Loxtardlm on fatrarwn0
atria d On bards. Y No ragues red
I IN Eft Is arywfss0 and arnp- urns
an candud Its asntkoses in a Wetly and
sliders merrier. For i tes aaAl
bonds wore dkwf pop we of No
assvvabe cook test been dsctsd. Its
Issuer ci the dam Is the pay wtbod to
tsxmibn As ft aduel taxpyar, do
ttanwal proMalon d Pubkoft am
bdtrdYtl Yeas daasrrp vrplt.e...Merta
tbsedorta. and ems. xPPy b !�
fleco a qumssad lax arsdie bads m
ft In many bontds. to bewasay"
do rremaind�wddfspu t
may be useful In tnderalooft One
auarisson poeesa of aorta leads. Smm
your exteni ter nepsrdlrtp question a"
live NO , baknmUummomwtm
credit bond mnbMlw . praeessaa,
The Esau bulion
A Tax Eswnpt Bards (TEB) etonrlkrr
-111 youbyphsreorIallerthein
municipal debt b tua ce hes bow =wo od
for wasit/ort. I tie 'Mal aorrtsd is by
MMamMlNOft WwwMblow. The
War m" Irt 11 how the rebnn was
asIsdsd for errmiatlon and vA dsW the
mJW Rem for the exa isfI&LWe
nny, hamem. request add land Memo at a
oar dais.
The a enitatlon may breads a
eanpsttand r« ow alto nrmicipeldebt
wasonaR or facto an specific aeptds. The
wraebseon eoMinues and the exwnksr Is
ressauablyaoto fhat"naxfclpaidebt
borarce ha met the appMcabls
mcliorwMs.
You can admylre samaons to nprassnt
Ya 11IhaY we dove la pmcloe before /e
Its. I you hers "assa s npME you In
yaw absentee, you must 6~ w i ten
augotason. Sus Form 284 Power of
Aparreyand Oar, 111n d Rapeerddra,
for mom adoimrbn.
Your nPesrdOn may have a x Mlat of
Inlemst I they also had a cis in the
ls+uarrce d yaw Mar 1 4W debt such as
provldkq se epprorkq opidw es b 0e
gwMafts d the mafcipel debt
Issuance, or In sho up saw nq rdter
Perin 10 the buwadm, such an the
cadult'answer A mpreawdesve Mat e
I IMMet d' troy not represent a
dstebelaethe IRS uniew (1)Tte
praWYatsr nssonabl, besaea lint tls
vrsCHIC rtwvA toable b provide
oompalaett and 111, repawriaSanta
each s AgM Caen: (2) The rapnemarrtaYm
b red F A N N d by Isar, and (5) Eadt
cOnYmnd b wrMb The vwnber my
requests copy d su h w Ili n canYrrnsYort
dyour h 0, ' corosnt from yaw
mprsesnasm
You may deem R appaPbb b own
died ceranufsssort eWween se
exambw and any art4it borrevrw. Now
arramktw apass b mtduet Ye
examination, in that mourn, you mat
pw ft w Met a Form W121. Tan
ktlsrmdcn At f1hatt dge, Title farm ptnnfls
to exes . b discuss yaw to rnustlw
WMt the conduit born~.
Dukg Ice aambaYes vm may toad toonrxsst varlote aid par.. kabdrq
udwvMllwa. Financial a III bold
Counsel. and any aster pwllee, as wail as
lair ceuns@4 with a Iowa idlwai
missonrtb to Ye mufdpel debt Isrw.
I t e awa im IdeMlsss a p�
POW Ifs pnblsm wd be dbewesd ash
You or yaw repraaw. ww. In rune
Mdarese, F xR*) 5?01-TEB. Nola of
Proposed lases. and Farm(s) I116.&
Expiwsson d Muss, may be Issued to
Mwft anyaeert ofnoncompliance. Upon
completion d sw wwrieocM all
umadwd tries vA be included In a
Natica, of Pi Adverse
and oI6AEtPIsn of
Rena.
ResoMtq Quelfteoc n bates —
The Ckwbn0 Apwrwrt Proeeae
With respsd to teaaormpt bards, a Muss,
b comply ash the fe I tax lave OW
ti— municipal debt Imwwaso may reveal
In to bus d Ie bx4=n p &Mn d tw
bards txudsr exaalnsat V t unspent b
tar ore* tours a bikMs to aornply ash se
I ederal tee teas IW Iwwn nwudpo debt
lrn+wces very result In do boss d dal us
credit deltas of Yw trends under
esase atltm. As a moA hddsn of bads
Issued n to-swnpe bards wau " be land
on"Mast Yny raceknd v d hotlem d
bands triad as tax credl bads would
toe Yn MOV to claim tax aedlb wo
t. F A b ft horde In most sRueYaa,
hawww, the IRS MY, to an asarroOM
asow to loom to anlsr Into a dca ft
apsesant when you aces le caned Ie
mtgswrae fa0urea and pry s aeWrttwf
amount to se US Treasury. As a neult,
the oaracIsd ddegon will not awe Ye
bond let- peybls b Itla Ireldsrs d tea-
easmpt moo to ban Is les-sxmmpe
imabrsM w Ie ttoldra d to crackbands
labas Ire;;H ; to claim tax aadRs.
Clost" Lattar
The Mal al" b the nomination process Is
aletter expMkft weerfrWS
orxynwb SorneWMftcocaranion
results In a tax fth" for mIslmd Now"
andbr dNaviduela: and may n p,
con . M. V Mh aYtw bwkoas raft
will* me IRS.
gypped ltlpltdt
brae. Your appeal rwo an explained In
defy in Pu bko t 5, Your Appeal Riau
and Now b Prapre Opt IF You Daft
Apse. Appeal nqussta must be In wrMiq
end smy. I not. we will Isom a NOYee of
Final Adverse Ddernitstkn In certain
dkasra, Feel Tradt I I 1 1,et an
expsdlsd aplo" poaae. Is used. You
should discuss OftwMu your etesriar. For
more kdmwwd n abed the appals
proosee, sumo Rev. Prop. 200640.
AdniYalrallw Appeal d Pn+pased Adverse
DelwrMnallm of TauuEaenpe Stake; of
Bond lasto.
Ptsid-www" Comp"ance am on
TEB
P am-VolunA try Closing Agreatrtant
In knstsrarnce of Its of Won, TEB promdss
Poa-wurce aangrtaroe WIh 1 1 me
ngtiemwft appsabls Is W*ewnp and
tam aedl bonds b adw to proem or
coned violations boon IhxY we
dlsooraed doing an waeiaYau. breve
alarfd underslard and new b eteir bard
documents. AddNbmdy.TESomewsm
boom, to adopt and followw
procedses for nrtonfbnktp wd addeft
Post-Issuancecermp.. with faderal in
n40emwrls apPkasblob YIW to o mpl
wWW tax as& bads.
Propte. (r®VCAP) avasbb b bauws
Me m not under watt and who hove
deeaysrad a v", I d Yo low esaodelsd
wMt me bowoa of U*4 mnpt ortan
cm* borda. TEB VCAP Is blwdsd to
enootaa bwers and astwparYae
ktvolwed In b bad twsmdbna b exardadue e
NderNswlonoaWM mWdeaveliWb
rxrrsd violeYaro n seadtia * sa
Possible before Ye violations am
aeowened durbl an westiruat Vatican
addMmVVC P WTEB Ployca
Pogran�T BCbd%ad�Tes
CmdR Bards.
PubYestlon 1-TEB (7-2011) Calsbp Number 5515OP Dapwbrtrut Of the TOM" Internal Reveran Suvloa www.ks.pw
Instructions for Form 2848 W°`°'t'T`r`,
(Rt9fMI neYelNle SerYiCe
(Rev. March 2012)
Power of Attorney and Declaration of Representative
Section references are to line Internal Revenue Cods unless
oRanrvtee noted.
General Instructions
Whe rs New
JOIN nwlhrna. Joint titers must now corrnplete and autumn separate
Farms 2040 to have the power of attorney recorded on the IFW2
Centralized Aathodza*M FN (CAF).
Caplet of restless and wrnaeNdbrq. You rmat ahead line
box nerd to your mW@ssnwve's rams and address R you were b
authorize the IRS to see oopin of ate rnoti, and carnmadcadgro
to Your repewdeHva
Arts aaslartead. Check boxy have been added to antes you In
khroft speaft acts that Vour
parlarm The CCAAF no longer records e --=. v 1rov
MWOON1tetive to receive but not arebrn your raNnd chaGc the
check box auRno bkq this art has been dff&Wod.
Repraseutetlsa dalYndkow. A new dnomftn (q has been
added for registered fax return preparers. Abo, the dselpnWans for
etxdent aeome" and student csdlead public accountants (CPA)
have than eon teed Into one daalprotion (k). Sits the twtructbns
for Part IL
RAM deVebpnords. The IRS has anted a pope on IRSQw
for Form 260 and No Instruction, at nrrrw.ira�ovAarm2040
Intonnatkn about any future OeVelopllanxa esearg Form 200
(suchp"Lae bgUteYon anacted alter we Mine 4) willbe pasted an
am
Purpose of Form
Use Fan 2040 to auftfze an Individual to repre end you belore
the IRS. Sea "SLftft te Form 204r for information about using a
power► of attorney other Mtn a Form 2WIN to a lbarize an k dvkWd
te reprseent you before et IRS. The Individual you authorko must
NYhere To File Chart
bean Individual eugft to; IM, begot lit IRS. 80ft
WNduads are Meted In Pan I, Declaration of RepnwMeMve. Rent
atr. You may withwia a aluderd who waft in a Qual led Low
kncorne Taxpayer Clink (LM or Student Tan Ctok PwWam
(STU)Ibrepinem
You under n special ardor broad by the OMce
of brW Raef
Yoe authorization of an sR PW nin�anhtive w o Wag aloe Rut
br lvWW to realty and Inspect your co nil l 0 tax Ir iontud n.
Sea the atuucdort for Nne 7.
Use Form 0021, Tax Irdcenaeork Aulhoda ion, it you wars to
arModa an kndMduy orortiantratbn b,stew ar keped your
co nRdarefai tax wtee InlomaMbn. but do not wart to auRadze an
Individual to npuwrg you before the MIS. Use Form 45Wr,
Raquod for Trania d Tax Retrn, ti you want b sulhordze an
Indvidual arorger tedon to,peat, orkapeot trarec s d your
ctMder" ,atom Momtstion, but do nd ware b autwim an
by third� Nw a said you babes the IR8 ThIsform Y chen used
Vadly your tax compti noa.
Use Fann 50. Norb Cenceminp Fiduciary Rebtbnahip. b
notily the IRS of the audstg,nee at a Odudry mbillonpdp. A nduc*y
("BOW exeorAor, admbbialbr, receiver, or guardian) standa In
the podeorn d ■ latopayer and acfa as M fYa►. real ore a
sent or Wan certain am an a theto
f duchy must fat a power, of norn" that namse the glglbte
IrrdividuaQs) a rep,awMative(s) Our the entity. Because lit
Rduclary stands In to position of the entity, the n6whey siting the
Rowe at a VXM an behalf of rig artily.
NOW AA111110111ft
terc a MMO b se represent You donot raft, Vw
of YourWhere To File
Except ore provided In RW peta"h, completed Forms04 2a
should be trotted or fend directly to the IRS oMce I1entl11 in the
When To FOR Charlbelow. The exceptions are Reted u $avowsc
IF Vast live in—
THEN use dit ednMen—
Fan nrrarbgr'
AMbwm Adonow, Connecticut. Delaware, District of
Cotsnift Florida. Gteorpls. tamale, Indies. Kentucky,
UW W W Make, Maryland, MA-echtagga, Mkddgw%
Iraarrtl Revenue Service
van rAce
hk% New
WAnhoIWIhW
Y,SSouth
P.O. Sec
901 ti40 4115
North � Wand,New
O� P rM/Mur$
Memphik TN 3�0 -0Z99
Carotene, Teenwe% Vemnonk Vhgtets, or Wed Vk"
Akaks, Ar z Cal longs, CoWado, Hmall, Idaho. loan,
Karon, MYmswta, M -uric Morgans. Nsbruls.
Wwaft New Medico, North Dakda, Ohtgar a, CraWN
Internet Revenue Service
1973 N. Rulon White Blvd. MS 0737
001-620-4249
South Dakota, Taxis. Utah. Waahkgbn. Wieoo dK or
Wyar"
Ogden. UT 04404
ANAPO and FPO addpsse, American Samoa,
Internal Revenue ServiceI
ft- b Ruert Rico (a 0 sxduding Iw oms �
International CAF Team
Internal Revenue Code section WM. a brNpn counity.
29M Market Steel
267-941-1017
U.S. deans and than I"Form 2SW 2355-EZ, or
MS:3.E00.12&
4583.
PhWelphls, PA 19104
' three IU AW say dwrpa vrWwA r41cv.
'Pwl W Id rWdarat of Otwa OWN ore DAaboor t otTaWlm, Gova W11 d OtUM PA So 23aAF 07. G, OU g l; Oanrrrurrl raaldanY dim
U.O. Yff" tetnsa thorned we V.L ftem of lrrraaW Ravenna, 01 fit EdW Swop by. Sub ate, SL ne Thor, V.I.00OM.
tier 21, 20/2 Cat. Na. 119S1 U
• N Form 2848 is for a speck use, mad or fax N to the affix
hwWWq the specific matter. For man Momntlon an spsdfic use.
see the Iratrudons for In 4.
s You repesanlatNa may be We in see Form 28M eNetroniayr
,An the IRS welaft. For man I larmsdah, go to fARS.Pw and under
tM Tax Profssslonals tab, dlek at rservfass —_Torte Prot it
You compisb Form MM ter ateekook; sipnasse is"rlallon. do
not Ids Fare 2WO with the IRS. Ihsteed, pits N b yCxr
�wwFri aor exed b the IRuskV M WMa To
Chat the power a aKaney wdl be resoled en the CAF. Unties
when the power at atbmsy ie evoked a witlrdrawm ender, a
Power of almrey recorded an le CAF penally wf be deleted
from le CAF seven years after N is lot recorded. Howswr, you
may reystabNeh tlhe raaorl a Ne suftrb*don for repnMMSR* n
To the am-11MIllft Me erie of p a �mrey heft by a akrdere
of an LITC at an STCP, to CAF record wf be deleted 130 days
OWN Is calved and you generally rend submit a new power of
arbmsy b No IRS t you watt to autlndxe the create studaft or
anWw ssrdent of an LTTC or an STCP b repmmg you.
Authority Granted
Exospt u spouted below or In otterIRS guidance, ft power of
attorney autxxtm Ohs Itebd rspra@r Wwp) b rMon and
Inepset otrttll " tax kdomt0on and to pafann sit acd (Oat W.
sign ayreenrardn, co I walla a alw doantaeOs) tat you
cn perion with respect b malters dawxtbed In the power a
anomeY. However. OOe sutleduatin, does not lot tde ft power 10
me" a cheek Issued in conneden with sny b fty for tax or any
act spedrom* eaduded an Are a of tw power of to anarey.
AddM -*. utdess spedll * provided in the pourer of attomey.
Oda automaton does rot Include the power b aubstlbd@ anther
egessntatlw orsdd o wdo repraanb k% the Power b sign
artdn reams or tts Power to execute a request for decbaue of
to rehire or ream laornaln te a Olyd party. Sea I»e+xlio w b
line S for mesa Information regertsny spedle autedWs.
Noel The power to dye far rstrrrtr ally may be gwfad In lmbd
aitruOkne. See Ywtruclaw b line a for more Infor adon.
Speeld rules for regWtered tax retam preparers
and Urwrolled return prapsrere
Regislered tax return prepareas Preparers
repr bxpaym bob agntxmN ate. cumner
esrA- npressm tins. or$WAW,nano and employees a lw
IrOertal Revaxe Service (kr Judktg to Tw;mw Advoate
Sawa) dudfg an exominadon at Oe teabb period covered by to
tax ebxn tY Prepared aft a'" I Regblaed tax odor
preparers and utenrolled ram preparers woof repnom
f twayee, regardless of the ekcunwataa raqulmto
repreeerd w% belors sPPssls aMOM revemre oekae counsel or
almller olOosrs or employess a to hft. Revenue ewvka a I e
Departraft a Trea ay. negYbrsd toe Mum prepum and
uoeeoMd Mum Prepare Carona exeaM dating Wmnwft
extend Na statutory period for tell assessmseds or ooDadan of te%
execula waivers. a slat" lobo for refund, or sign any doeunMd
on behalf of a tacpayer.
A ragkbed tax rsM. peparer 1s an inrfiddusl who hoe Passed
an IRS CxmlPeWW lost. A mOlabrsd to elurn prewar may
Prepare and sign Foam 1040 Serbs tax Means as a paid mum
paperer. An unmated Mum preparer Is an kw*A" aha than
an aflonay. roted sctusrY.or reghbred lax reMen pprepanr who penrolled agent, enrobd reonenerd �
anropss=
an Mgmm a root Yefs Mom as the prewr p, orwho prepares a
regubtions) to sign�to ream b b or
t a registered tax rerun P► WW Or An uaeoll0d return
Pr@Perer does not most to requManb for m ilsd eprewd ftk
ro0aN1i YOUr bxdppgw kNo lon. by �w�SM. comPholl;
r
tie Form 8821 will not rMhorlae tw ueeaNd etum ptepww b
lapsaw you. Sea Form 6821.
Revocation of Power of Attorney/
Withdrawal of Representative
It YOU were b evdw an UIOV power of alarey and do not were
b name a new repressnWM, or t• reprnwOalln want b
withdraw from represenlatbn, mad or fax a copy of Oe prevbuay
executed power of ananey to to M uekr0 fM More, To Fits
Chan of N the power of aflomay Is for a speedic mstter. b fM IRS
office hax" the molter. 8 to tw9eyw Is evddng the power at
* across the top of ft
fad page wwilh a� ssWed rs and ust �bslow thlemnotaeon. ff
to represerdw a te widanwkp trom Oo repressron"N tw
representaNw must wrb'VIIITHDRAW • across the by of on flat
pays with a eu od sipawn and dab below Sae sonote8on. IF you
do not have a Copy of the power of annoy you waft b revoke or
wkh &w, sand a etebnhe'to the IRS. The sblemard of revoadon
or withdrawal no Itdkab No to audwdty of the power of
atbmay Is revoked, !Nt to rrhnnara and pedoda, are must be
the�texpaRYW b and �ratroOWIM rtme andend eddnss representatived each If
ePmWft ve whoa auftMy In revoked. When fhe
-Uxpqfef is �� atN form should b
renMO all NOV to npecila fat ntelbr.
TINS, and (I known) a uw. ' IMt Me rwrte.
Substlttrte Form 2M
The IRS willsocept a paver of atbrney altar lam Form 284
provided to document segollas tw requirements for a paver of
sedan See
2TT1iaeillirra�lw� Arai of '
however, be resoled n le CAP unless a aompb�Form 2MI
Is aNadhad. See babuction to IJre 4 for mesa Ytlorm ftL You are
not required to dgn tie form 2848 when N is ataded to an
repr lva must a fb Mornay that
i been
of d� by � buI f
Form 284L Sea Pub; 2/8. Car , once and �� Wrw eiu,
section 8f11803(b)M.
Representative Address Change
If the epresentaltve's address has dwW4 a new Form 2848 In
not rnqubed. Tta rspmn mdn ran @end a written rhctfegbrt let
Indudaa the new blorrrmft and fhe represaubtlse's etgnakae 10
lbeloalon wlea tw Form all was seed.
Additional information
AddMbnsl Inks aft khg Pacilos bsbre Oo OtS m@y be
loud In:
Adons away"
tlw Pr esf , do k fNAVOMCkular No. s SWAM
and
21 a. Canbranae and Praca Requtwrwrds,
Far 8e � Taxpaabed bxpayer dphb, see Pub.1. Yaw
AWOW.
Specific Instructions
Part I. Power of Attomey
Urm 1. Texp yer Irtformadon
6Osr On infMWM requ esled about you. Do that enter kd*rrralan
abed any *Neu pecan, bdudhy Your spouse. except se BMW In
tie eperdlk lrabtrotl w below.
I dMlduals. Enter Your nene, social ssadly number MSK
Indviduual bxpeyer. , go, M. number (IT"' andbr ampbyer
Id"lealon number (EM). O appliabis, and your Weel address or
post alias box. 00 not use your repmentalWa address at post
*Oka box for yaw own. O you fib a but Mn that Includes a sits
PWrW W tp Vbtsirrsss (Schedule Q and d No matOM you am
Ibled reprew+btive(s) to rspressnt you Include
your Individual and buskin tax rnetw, Yftludby employment tax
-2- inslrudhane for Form 250 (rev. 3 W2)
Ma AHM enter both your SSN (or MN) and Your busks EIN u
Your laupayar identification n n*wL I you, your spouse, or former
spouse are subm t" powers of attorney, to the CAF In connection
will a loft return that you tied, you must submit "panda Forms
2NO OM It
you.0 are authorbft the earns represerritive(s) to
sproasCorPontlene, PWVA sbpa, or assooM lonL Enter the name,
EIN, and buslnw address. if thle form b bekg prepared for
eomoraMona Ov a consolidated tax return (Form 1120) and Ire
rokm
do dub, MWM boribd form. the to the parent
Alm
Form 1120 In a Form Number cofern. AwbNdlay must on
No own Form 2MS for rebens that must be Mid Mpd�te�r from the
ears olidaled ream, such as Form 720. Ouarary FadsrdErd"
Tax Rdtun % Form 940, EmploWs Annual Federal th—wymam
(FUTA) Tax Return. and Form 941. Empbyst�s QUARTERLY
Federal Tar Return.
Enamge an" Inolk, Enter the roan address. and EIN of the
Tr aL Enter the name, title, and address of the busies, and the
name and EIN of the tut.
Decessed IndMdu L Fa Form illft Entert he name ad SSN
(or fTM) d Mo deeedee u wel as tho name, lib ad addressd
the decedent's amwAor or personal reprpsrpabe.
Estaim Enter the name of the dead,- as well u the name, IMe.
and address of the deosdat's a smaor or perusal repnaerhallm
For Forms 708: Enter Me I , I rs SSN (or MN) for the b"ayer
Idon0atlon nunnber. For all other IRS brine Enter the esab'd
ON for the taxpayer mentlinllon nhurr6m. or, I the selate doss not
have an EIN, enter the d.adWs SSN (or rrlN)
asa. EnW the name, address, and SSN (or MN) of the darer
Enhpoyse paw. Fitor the nonce, addre", and EIN or SSN of the
pan sponsor. Alm ceder tla thruedgi plan number. it to "lire'_
Dust b kuder aanhkhalon, sea tlha YaWelbrhns 1 110 b Wst
alms. I both to plan end trust are bakg !fry to sane
nspresautlw. separate Forms 28" tee ._--d
Urn► 2. FiepfesentoWs)
Ern your neprs"n MWS fW rame, Only anlWduala who on
eMgbls to practice beloke do IRS may be named a
apreseritives. Use to identical full name an all submissions and
corresponds I you wall to nun more than phase
spressnbtiv", indkate"on this Base and allac h an eddtloral
Farm(s) 284L
Enter the nine —dip CAF number for each repA"natva I a
CAF number has not been asslgnK ate •None,• and to ITS wM
issue one riecty to yaw represen4tlw, The CAP number Is ■
mooinnm and the WS nWOdO Identification number (not
anapa a
The CAF number Is not all Indication of sutanlly to preetos. The
reprewtapw should we the assigned CAP number an ell fu us
power of roomy. CAF numbers will not be ae pW W
amployea plans and aaunpt orprfI - q*ft*m re*mW
ErhMr to PTIN, if appMable, for each represar. it FT1N
has not bow usa"one uMa
assigned, bht ohas been applied for, then write
"applied IW Me hia
Check ft aI rbb box to Indicate I either to address,
number, or fax number is new since a CAF number was
Check the box on the Ma for up to two apneeahatves to
4hdeals Ihst you wet original and otter w YM correspondancs to
be sent b yea and a copy b tha t hdlated rspresentatve(s). You
must dads the box near b a reFwMWW1 name and address I
YOU want b athorize thte represetOn to recOW copies of al
notices and wmmunkstions sent 1 year by Mo ITS if you do not
want any notices sent b your apraehlative(s) Man do not check
adde box By checking M box twi
ress with to MIL To dtangyour has we not Whadd,w, u"
Form 811112 for yew hone address and use Form M822 B to darge
your busfhess address. Both forms ere avaiabb at IRSAbo,
by dadkkg theboK you smrepbdrhqp any pW dos n Gin
diflow mpewtWw b . _ eopbs d written correspondence
related to the maltose designated an Mns 3.
InehueYpMa for Fon1128A (Rea. 3.2012)
Nate. RepresenteMres we rot noon forms, pubia0ons, and
other related malarWs with the nsticee.
I the npfeesntallw b a tokmer smpbyea d the f dorm
government, he or sto must be swam at the posbmpbym wd
asbbtloM Cor Wned le 18 U.= 207 snot In CUadsr 230, aecierh
10.2i. Criminal peWUes M paiddd for violssan of to statutory
restrictions. and to Oiloe of Pmbo@WW geeponabIgly Is
aut orhad b take d ocip" scion against the praelrona.
8tudena In LTTCs and the STOP. The bad ahorny or CPA
must be bled an a nepmwd Oc LW the bad alWmay or CPA
that on line 2, ton to dude t on Mo neat tins. Al" see
Dec4sratlon of Rep eogno his brig, to compba Part IL
Ur s 3. Dencrlpdan of Masm
Flrir l a dencdptlon d the maps, awl where appk@Mo the bx
tom► number. and the year(*) or parbd(s) In order for l o power of
attorney to be 104W for
ealendur year Valid. and Txd". 7720 for •2010' (Mots or 1 6 you may Net covers am
quarters b 2014 Frog mul" yeas or a sstte* d kduWw
all 11 , l nu*V I , w ' 8 M , You may bit 200sagMn
h
I' 'AMMru2D1(rorW2009-
3rd 2MW For lbod yuM order andrg yoer and month u*q
ft VYYYMM format Do not use a general retsrerh , such as M
year.• •AM PorloW or •AI tax"' Any power d atbray with a
gerwal *Me WIN w- to years of Padode flood R �Y opplss 1a
b ft fa OWN my be bad on Ons & tax terms directly
You may IW the curet yenlparlod and any tax years or
periods 00 have already anded tee at to date you sign Me parer
Of aoomy. However. you may include on a power of attorney only
future tax periods OUR and no bier I m 3 yea* alter the dab tla
power d aftny Is reoNved by to IRS. The 3 fubxe paAods we
detemhhsd vow" after Dacenrbsr 31 d to yew the power d
ou
am
deacdplion
of ft decade is
the realm Musa mall form nnunberYardft ftea future of
t to mdW mMm b aelab IM enter the dab �
death km%W d to year or padod I Pro matter alabe b an
employ" plan. include Mo plan number Into dipaon d the
If the matter Is not a to natter, or I the tax form number, or
Yves Or PaAode dote not apply to the matter (for ettempb,
form delarminsikm INW, orApplicationfor Awarilling is �rad farOriginal
fit mmation under section 7M Closing Agreement on Final
Oearn*,AIW CkmrelMg Spxcic ClasslirJtlon Setler are Program
(CSP), Form SM for Voluntary Cbseilatlorn
Settlement PROW, SCP n RMA) spook* describe tla
mMa to which the power of albm ey pertains (fcludn g, I
applicable, tla name of tlhe wPbrea berrAt "ten) and eren NotAppieabla• in the dI propllW odu n(s).
t7d Peat nO d"" ties kud bard geeevwy
penaNy} tJm pryouhallon we 1ss+ epadllnly provide olherwlea on the S.
lepasenhitim le teaba l forroUreveloodpanaftogmd,ta is,
npeeeta Ion Is awhodrad for to uebte'tax
%Uwn on 6ne 3. However, I t penalty is not Misted to akmn,
ea ymust refeernod I M psna.. * or ft epmreM, pe sibs for
whkh mpnsesrtMlon b autodzed on I M 3. Foraomple, Joann
Prepares Form 280 eustor11" VAlMd lo spew hers ,
the IRS In connection with 00 asniadcn of her 20M end 2010
Fame 1040. Margret b authalzdd b npseed Joem with
=Pad to the aopaargr.rahM penalty Marl the revenue agent Is
Proposing for the 2009 tax year. 8 , M okm autmodzse Jahn
to repewd her In txxwheetan with his area 941 end W-2 b
2010. John In authorized to mpeaee In connection with the him
to Me Fortin W 2 p nit fit that f revenue ague is oonddedng
Imposing for 2M0. lbwevsr, I Wens ordy SOMI "John b
represent her In mmatlmh with her Form 1040 W 2M% he b not
authorized to npaeee her when the revenue agere propcees to
Impose a trust kind MWJ" z byStododWaher
C
the WMbymee U business do owe.
Hoe to comisless ese J. I you we avOwbirg thb
repnventat w to repave you on►y wo r, F , ffi ►o pekstiaa and
Imresfdus an the perWiee, ander •dd pwoMef on Mo 3. The
deenalptlorh d meW ecfrMn and the year(a) b which to pushy
applies In to7wh) or p kxks) column. Enter •Not Applcabb' In
the tax form number cokumn. You do not have to enter the speck
Nee. I the taxpayer is subject to P relead to an
indlvidud retirement account (IRA) ON example, a pan" for
sows cmil ibubea), -Mr IRA dW PvW on Ins 3.
Une 4. SpeeMe Uses Not Ret:onded on CAF
The , the IRS records powers of attorney on the CAF systrn.
syaWn In a computer Ms system awdakdng Infomrtan
mow" the mullha ly of kW AMA appointed under powers d
adonsy. The aysbm give IRS parsorssl gdclw Sores b
sulhatraton kcome without squedkhg the algid doaxnem
hom the isup sys► or npsesnWNe Flowwavar, a spadNo-we power
of atbrnay le a one4me or pedlWawa grant d authority te a
mPreeareMWO Of le a Powe► of attorney IM does rat rWM to a
sp In Period ( the CAF ExamPles pedlo issues uIncl d) etxd we not knrAd b
thafogosdng:
• Requests for a private air ruling or tedmkd advloe,
• Calms flied on Fam tions lor an 843, Claim for Refund and Request for
AbalerneM
• Co xnIm dasolulate,
• CYNr 230 DadpVrAW Invamogosom and Proceedings,
ngs,
• Requests to date wooustlng methods or; I, '
• APP for I I, IN, of • under seldom
5011c)(3), 501(a), or 521(Forms Ian 1024, or 10M.
• Request
an
benestpion S300,3g 514�o 5d910),
• Aptppicalm for Award for Origksl Information wider section
• Vokrdry submissions rawly the Fsrptoyes Pars Complance
Reeofubn Systan (EPCRS). and
• F soft d kdomteton Act lgqusde.
Chock the box an Ins 4 6 the poor of attorney is for a use that
will not be latad on the CAR 6 the bco an Arts 4 to ckac ed, the
represereatm should MUI or fax de power of atbmay to on IRS
dloa h-MV Ms metal. Olwrw im. the mpreardOm ahmM
bring a copy of to power of attorney to each Meeting with the IRS.
A spodla4se poser of attorney adi not raids any prior powers
Of attorney Horded on the CAF for; - Id to Ms IRS in
eaxeI'll lu wflw an uaabatad spadb matter.
Una L Acts Authorized
Use One, 5 to modly the acts that yaw named represanatlw(s) con
ape lonn. Chalk to box for the ads SuModM that you Inlerd to
sulerlin or not authorize your reprasmsdw to
our bah . perform an yIn the pace provided, descr a ay
spwft addgate or deletions.
Subrdk" or adding a rpmeentadva . Yo ur reprome tsM
con" sUbMikte or add another sDnerIiM -, wwkhaA yaw widen
pann1 1, uwb a rids adhodby le epKMcL* ddspatsd to yow
representative an Ire S. I You muthortm you repssenalM b
subMft ano0er reprsesnativs, the row reprevenaMre con send
M a now Form 2M6 with a copy of is Form 2646 you are now
signing atfacMd and you do rot need b sqn the new Form 264e.
Oaebsus of raluns is a Mill party. A repnsanatlw cannot
exeaAs conssoft that will abw the IRS to c ledose your fox am
or return Inbnnsbn to a third panty unless this authority Is
ap@CNICdly delegated to the ngx000ntWn on lire S
clo
1.60A121(aX5) enothr i; , to s�rsW ter you anty
In the fcbwing circumstances:
(a) Dimas for khlury.
M Continuous
onni u PrbbW e N dfrom On ash BO United Sad gnckdng Puerto
bee
P,coorfor lung to atom, dM P b rile Wred dale ragby
(o) gpeoeMedacop µYslon le requested d and graded by is IRS for
othAutlwly a sign you income tax return may be Wanted to (1) your
(2) an aged (a person otw than your
Asihorbdryysvcopresanrfalfvw Check tie box on lina S
Mullm"VOIN sPftommA tosign your kwr one tax returnand
Inc do to $Wemrd an the We provbdad: "TMs power d
section
aft012MOY
which requires A Power Of a regulations filled pursuant to Treasury
a natwn If a return In Y b be air to
by es agent by reason d (inter site
specefo renew Ailed under fat. (b), or (n:) underAullho ft to sign
your rautho�"twin). No oiler act on behall d the taxpeysrre a
fax of Audionlift
he or sm abort To aufhodas an apart you must do d
1. Compisfa Ines rid
2. Chock is box on Ins 4.
3. Write the falowkwp steMment an Ins S:
"This power of adartey 1a bekg Med pursuant to Tram"
rsguWbro salon t.e01 1(a)(6), which nqudrp a power d
a0oery to be atadud to a sban I a rNum le signed by an agent
by undrA nuphagy b you�+r�
ddm�YM �1• No other on behall
4.Signathe hm
your return is electronically pad,
ri irMdualnoonu TUT rrrmlW to an IRS a-ft gsusn, cord
sand b to address isted h to kebuctlau for Form 6463. If you
file a Paper return, Form 2M6 should be attached toyour rabxn.
Ses Ms aelructlare for Ire 7 for more inlonrmton on SignabML
The agent does not axnplels Pan 6 of Form 2645.
Otler. Let any otwr ads yore want you spresentativs In be
able to pa hm on you behmL
Tax wsttens parasr. The lax matters partner (IMP) (a ddned
Ind the -c (a)M) a authlonied to Perform various rat an
prtwaldp. The lolowkug am axrnpat at Sete
pm Is I by the TMP that crust be ddsgdW to the
ablding a-, toit
a saukffmo agreement IN du
� trued u � aAWb dnxarsternoss. hm* r pruners
Fiches aj" a an Cawt ii on b Sad
!!
pantrwrdNP wxlsr aecton OW. a A behalf d the
Check the ban for I 1 11, re well fist the ad or act you do not
ward yarn repressrdelxa to perlorm an you bshml.
Una a PletstWwWWvoeatlon of w" power(s)
of Attorney
6 this Power of allm" Is lead an the CAF remain I generally win
revoke any ceder Pcwer Of atbmey prolou sly scaled an to
VON m for the sane rna w. 6 its power of attorney is for a ped5a
use or Is not Mad an Ihs CAF, the power of atom" arty we
rawks an merger power d aft nmy that In an file with the erns
aft* and for the sans rrrlMra For example, You pwriasly
prarrkisd MN Me ON= at ChM Cassel with a power d attorney
sulhorlekhp Atbmy A b sI you In a PLR matter. Now,
herds this aft lord ds" you wantb hoe Atkxnsy 6
You. 9y prWAMV the IRS' Oft* of Cttd
Count wgh a power d attorney designating Apany S to hrds
the mere PLR matter, yes+ era wmWng the oarbr poor of
adommy given b Attorney A. 6 you do nai want lo revoke any
exhtbg pcwer(s) of aft "doer's the ban an this line and attr:h a
copy of the pow-(s) of attorney. The 0% of a Form 2645 we not
tevale any Form Se21 to In In e6w
Una 7. SlSnatws of TaxpariKs)
Indivlduale. You must sign and date the power of attorney. 6 a
load return has been floc, you spouse must esscute Me or her
power of anorney an a separate Form 2646 to deslpete a
mpnmwftd—
Corpondione o assectdkmm An atim - Wdnng authority, to band
the lexpyer must sign.
PaAwerMdpa. AN partners must sign unless am ptuawr in
authorized to ad In the cows of Ms partnership. A partner is
autsriad b Sri In to name of to partnership I, under stets law,
tls tads► has authority to bkW the porferaldp. A copy of such
rdhotttlbn must be attached For purposes of exaaAhhg Form
2649, the TMP to auhaaad b ad In the name of to prhrMdp.
However, sm Tax "Mm Minor. mdw For dlsadved
partnerships. we 25 CFR 501.503(c)(6).
♦ Insbucfle me for Ferro 2Me (Rau. 3d012)
Estate. M there Is mom than one executor, only one co -executor
having the authority to bind the ehdnte is requited to sign. Ses 20
CFR So1.St3(d).
t mpisyse plea. t the plan to Mood w the tas layer an
On 1. a
authorized kidividual pyer
mmust that fhdivi uift exed On no be amersd If ft
trust Is the ho payer feted on lire 1. a truslas haft to autharky to
bind tie trust must so wlh the On of truslas ordered. A Form SS.
Notice Concemdrng Fiduciary RelWonaNp, moat also be earrpbted
to Wardlly the eumint trustee.
Ali others, if to taxpayer is a dissolved corpomatbn, deteders.
feolvenl, or a person for whom or by whom a tidudery (a trustee,
WMardor, MCMVW exec". or administrator) has been appofded,
Neta. Gsnaady to taxpayer stare tics. Wanting the authahy and
deb ft reerei wlwtatle taxpayer
the aft* Warded. The
sigma and whenaMesquenilly sign the epneeedative
must
60kx and within r�uohallon from b tpayrs
r@90q abroad. If the tia"er signs alter the represrMatin signs.
there Is no limo miulremarL
PIN nr I , It you are submitting this form ebetrardcasy tuaeglh
the IRS's eaevbes portal, enter to PIN member you heed b sign
r formayou
submitted
sbcft*x y on to copy a the Ism you
povkls your Phil number to yaw
reprOMAWw(s) or include It an the cagy of the tam your
mpnswmwvo(s) Wig eta.
Part U. Dedemdon of Reprel entetWe
The npreeanatw(s) you MM mat sign and daft this declralbn
and enter Do desoullim (far exanhpte bsme a� under which he
r she leautmulad to practice before So R& Reprpermbd
ali Msign In to order NWd In ere 2 ea ler. in adhi4bmh, the
npwesrdatlw(s) must No to I I I , I g In to Naming krbde6wh
(stW) r other moaning suthcrW ana "Ba. Ncarsa, artlaran,
regbtratb I, or erelmamt number col ume
a Atlomey—Em ar the hug biter abbreviation for the state (tar
exwygft 'W for New Yob In which admitted to peciks
and associated bar or license number, r any.
b C@dMW Public AccountaM—Enter to two4otlw
abbreviation for the suede (for wample, MK for Cdlomis) In
which NcwmW to practice and associated oertlraton or
lianas number, B any.
c Enroisd Agent—Entar the enicb m cad number Issued by
the Of @ of Praised" RaponslblMy.
d citeerr—Fier the ON of the once (err exam^ Presldwvk
Vice Freedom. or Serwry).
e Full -Time Employee—EnterWls r position (for example.
CompVoler or Aacou mean).
f Fan* Mernber—Enter de rablforahip b illogi yer
We Bray, mutt be a spouse. prat, chK brother, slater,
Wendprent, grandchK Wp Vwwa, stepchild. stapbrolhw,
or Maimisser).
2 Enrolled Actury—Entq the enrolment card number levied
by the Joint Board for to Enrolment of Actuaries.
Is Une roled Return Preparw—Enter your PTIN.
1 Regletered Tax Return Preprer —Enter yaw PTIN.
It Student —Enter LlTC or STCP.
r Enrolled Padrement Plan Agent —Enter to enrolmerd card
number issued by ft Ofts of Professional Responslbiyr.
Shiderhta In LITCs and the STOP. You must faceive permission
to practice before the IRS by vkkhs at your status as a law.
bwhess, or aooaredkg skaern wod ft in a Low kmeona To payer
Clkdo or the Sbedet Tex Cdkdc Program under section 10.7(d) of
Circular 231L Be sure to attaclh a copy of ft later from do ottim at
Profeasonal Reeprna6lHy autedzfrg practice before the IRS.
Note. In many cows, the sludrd practlibWs authorty is
Styled (for -w*K they may only pnodae under tie &VwvWon
of arethr pneciltioner). At to and of 130 days after Inge to to
CAF, they are allWnWkaly paged horn to CAR
kOftail
rTIP Mpe tonal al of M Wan such ropreso dlon accum
Uan�hrbdciroe�(AWand daft ft dadWaff* wNlaadter Ismft
arhk seasedbmh fa7(cXf 600fCAcufs ass
Phlmsey Act and Paparaak Rader Mon Ad Notice. Wa ask fr
to lWomnadon on this form to ante out the itdsmal peens mum
Form 2a1S Is provided by the IRS for your oawendrre and its use
to vokntary. t you dhooM b designate a repwsrnaM to ad an
Your behalf. You must per, A& ft eghmted Intimation. Seelon
alas regndes You b provlds Your Ids Wit meurr60 laden 711111113
authorizes ce b cored to other knamntllon. We use ins
fdonnaton to Ww* I Wit you and yam dsWW"d
rspeeernMw and dstenine the edrn of the repraenlowws
Prated honoring Yanr Power at Atbmey depndLion. �Y delay or
Ahe aiW ; a 'cis wthis kto tod FM dam um o Depw nof
DWdct of Cokrnbia, era pouasdons WrAon, ad b a ae tee. to
rty out Sek to
laws We mq do decree tide kn Wbn to amw centies
under a tax testy. te tedrst eM state raga hdel Ok dl bderdoras Tederal
nordax l bare. r b federal taw adorceM and knteipehce
agonise to oonmbd beodem.
You are not reghdhe 1 b pmvids the knarrnakn requested on a
form that is erb(al to the Paperwork Reduction Act nrhteee to form
form or ft katrucftw must be retekod as keg asVie rerdernteb a
may become urrleel 'in do administration of any kntemsl Revenue
law.
The lime needed to oonupI and Me Form 2948 will very
depehdrq a khdvldust cigzrotances. The satmsad aveags
tlmo W. Rscerdkeepkhg, ll min.; Leaerkrg aboutgo taw ter t e
forM a3 mda: Prepie l gee Corm, 77 min,; CopVM@ and
ending the town is the IRS. U min.
ti you have anrrrrmb onnncamdrg tlo eoeuraey d tfhmw tune
ssWnetw r wggeetas far rnmelmfg Form 2M ekhnpler. we would
be aveia kalvl0M and Fto how from ymL You Foor msms and Publications Wench,
SE:WCAR:MP.Mt I II I Conetlkdlon Ave. NW. g1-862S,
Wastdngbm DC 21111K Do not sea Fans 2SIS b tins addmr
Irateed. as the Whes To File Chet
Instructions for Form 2111A (Rev. 3*012) -s-
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: March 20, 2013 Division: County Attorney
Bulk Item: Yes XX No Staff Contact Person: Pedro Mercado
AGENDA ITEM WORDING: Approval of Nabors, Giblin &Nickerson (NGN) Waiver of Conflict
letter for purposes of routine bond audit representation.
ITEM BACKGROUND: On January 31, 2013, the Clerk of Courts received a letter from the IRS
advising that the County has been selected for a routine exam of the municipal debt incurred with the
Airport variable rate revenue bonds. The letter from the IRS request informed the County of the exam
and requested certain bond related documents. The documents have been collated by the Clerk of
Courts, the County Attorneys' office and Steve Miller of NGN and have been forwarded to the IRS by
y
i
the Clerk of Courts. NGN s involved in gathering the documents because of their role in serving as the
County s bond counsel when the County obtained the variable rate revenue bonds for the airport
terminal construction and renovation work. In addition, as the County's bond counsel NGN is also
uniquely qualified to represent the County before the IRS should the need arise. In an abundance of
caution, NGN is requesting the waiver of conflict in the unlikely event that an issue arises during the
exam that places the County and NGN in an adversarial positron. In the unlikely event that this occurs,
the waiver would not preclude the County from dismissing NGN and obtaining other counsel.
PREVIOUS RELEVANT BOCC ACTION:
None
CONTRACT/AGREEMENT CHANGES:
NIA
STAFF RE COMMENDATIONS :
Approval
TOTAL COST: No Cost for routine matter BUDGETED: Yes No XX
COST TO COUNTY:NIA SOURCE OF -
REVENUE PRODUCING: Yes No AMOUNT PER MONTH
APPROVED� • BY: County Atty OMB/Purchasing Risk Management
DOCUMENTATION: Included XX Not Required
DISPOSITION: AGENDA ITEM #
Internal Revenue Service
401 West Peachtree Street
Atlanta, Ga,, 30308
Monroe County, Florida
P.O. Box 1980
Key West, Florida 33041
Attention: Pan Hancock, Budget
Re: Examination of $30,455,000 Monroe County, Florida
Airport Variable Rate Revenue Bonds
(Key West International Airport) Series 2006
Dear Sir or Madam:
Department of the Treasury
ROWM
Date: }
January A 2013
Contact Person: Finarm Dept,
Eugene Nelson
Employee !D Number:
lD #1000244701
Contact Telephone Number:
(404] 3354549
Contact Address:
Internal Revenue Service
SE:T:GE:TEB:F: 7221
401 West Peachtree Street, Stop 533-D
Atlanta, Georgia 30308
We have selected the debt issuance named above for examination. The Internal Revenue Service
(IRS) routinely examines municipal debt issuances to determine compliance with Federal tax
requirements.
Your debt issuance was selected for examination as part of a project/initiative involving Airport
System Revenue Bonds. The primary purpose of this examination will be to ascertain the
compliance of your debt issuance with the Federal tax requirements applicable to Airport System
Revenue Bonds. At this time, we have no reason to believe that your debt issuance fails to comply
with any of the applicable tax requirements. As always, we reserve the right to expand this
examination to any aspect of your debt issuance.
Please review the enclosed Form 4564, Information Document Request, and mail all requested
documents to the address noted above by the date indicated on the Form 4564.Other items may be
requested as the examination proceeds. If necessary, we will request information by submitting
additional information document requests.
If you desire to appoint a representative to act on your behalf, a power of attorney must be filed
with the IRS in order for the IRS to discuss or provide your representative with confidential
information. A Form 2848, Power of Attorney and Declaration of Representative, or any other
properly written power of attorney or authorization may be used for this purpose. Copies of Form
2848 may be obtained from any IRS office or downloaded at http:llwww.irs.gov. Instructions for
completing Form 2848 for municipal debt issuances are attached.
During this examination the IRS may need to contact third parties. Third party contacts may
include, but are not limited to bond counsel, special tax counsels, employees and trustees, GIC
providers and underwriters.
Letter 4558 (1-2010)
Catalog Number 54411 F
We are providing this notification in accordance with section 7602(c)(1) of the Internal Revenue
Code, which became effective for third party contacts made after February26, 2013.
Thank you for your cooperation in this matter. Please feel free to call or write if you have any
questions or concerns about this matter or are unable to promptly respond to the Form 4564.
Enclosures:
Publication 1-TEB
Form 4564
Instructions for completing Form 2848
Sin ;1y,
Eugene Nelson, Revenue Agent,
Tax Exempt Bonds
Letter 4558 (1-2010)
Catalog Number 544i l F
j Depadmentofthe Treasury Request Number
� Forn14564 Inoecnal Revenue Service 1
Infomrdtion Document Request
To: Monroe County, Florida Subject.
P.O. Box 1980 Form 8038
Key West, Florida 33040
Please provide the information requested below no SAIN Submitted to:
later than February2/26/2013. Please call the Pam Hancock, Budget
telephone number listed below before Bates of Previous Requests:
mailing/faxing any information. Thank you for your q
anticivated cooperation.
NIA
Description of Documents Requested:
RE: $30,455,000 Monroe County, Florida Airport Variable Rate
Revenue Bonds (Key West International Airport), Series 2006
1. Please provide a copy of the Official Statement along with the index or table of
Contents for the Bond Transcript.
2. Please provide a complete copy of the Tax Regulatory Certificate or the Arbitrage
Certificate.
3. Please provide a copy of the signed Bond Counsel's Opinion Letter.
4. Please furnish the name(s) of the bondholders.
5. Were there any elections made with respect to the Bond(s) issuance? If so, please
explain.
6. To the extent not otherwise included in the bond transcripts, please provide copies
of the following:
• Any contracts (including rental and leasing) for financial investment/derivatives
the Issuer or may have entered into in connection with the 2006 Bonds.
■ The actual use of bond proceeds from the 2006 Bonds.
• A schedule of the cost of issuance for the 2006 Bonds, identifying the parties to
the transaction, the amount of compensation received and a description of the
source of payment. Include a copy of the transaction involces.
■ A schedule of the total interest expense paid on the 2006 Bonds from the Issue
date to the most recent interest payment date. Please include a schedule of the
principle payment.
Information Due 2/26/3023 At Next Appointment Nail In In
By 11
Name and Title of Requestor
Eugene Nelson
FROM Internal Revenue Agent
Office Location:
Interns! Revenue Service
401 W. Peachtree Street, Stop 533-D
Atlanta. Georvia 30308
Form 4364
Employee ID number Date:
ID #1000244701 January 29, 2013
Phone: Voice: (404) 33"549
FAX: (404) 33"549 Page 1
Department of the Treasury I Request Number
Form 4564 Itrtemal Revenue Service 1
Information Document Request
To: Moneoe County, Florida Subject
P.O. Box 1980 Form 8038
Key West, Florida 33040
Please provide the information requested below no SAIN Submitted to:
later than February 2/26/2013. Please call the Pam Hancock, Budget
telephone number listed below before Dates of Previous Requests:
mailiag/fazing any information. Thank you for your N/A
anticipated myeration.
Description of Documents Requested:
■ Provide a computation of the 2006 Bonds, "bond yield" Wadable Rate).
7. Please provide copies of any and all amendments to the documents contained in
the 2006 Bonds, bond transcript (ie. trust indenture, management contracts,
amendments to contracts, etc.)
S. Please provide copies of any and all investment agreements regarding the
proceeds of the 2006 Bonds.
9. Please provide copies of any and all leases or other contracts for the use of the
original debt -financed facilities, if applicable.
10. Please provide a detail listing of any other expenditures funded with 29d6 Bond
proceeds.
11. Please provide copies of the final allocation of proceeds to expenditures related to
the 2006 Bond proceeds. Include the dates, amounts and the payee(s)
12. All Board meeting minutes related to the approval of the issuance of the 206
Bonds.
13. Trustee statements of accounts for all funds established by the 2006 Bonds, the
Bond indenture from the issue date to the most current report, and please include the
project account(s) statements/report.
14. Copies of all documents related to the purchase if applicable of the:
■ United States Treasury, State and Local Govemment Series (SLGS) Securities
were purchased including zero Interest securities, please furnish copies of the
final SLGS subscriptlon forms with proof of date subscribed, principal amounts,
interest rates, maturity dates, issuance dates, first interest payment dates,
appropriate signatures, and Federal Reserve Bank received stamps.
Information Due 2/16J2013 At beat Appointment Mail In E
By
Name and Title of Requestor Employee ID number Date:
Eugene Nelson ID #1000244701 Jsooiry A 2013
FROM Internal Revenue Agent
Office Location:
Internal Revenue Service Phone: Voice: (404) 33MS49
40I W. Peachtree Street, Stop 533-D FAX: (404) 338-8549 page 2
Atlanta Geo a 30309
Form 4564
Depaitznezrt of the Treasury 1 Request Number
Form 4564 Iirtemal Revenue Service I 1
Information Document Request
To: Monroe County, Florida
P.O. Box 1980
Key West, Florida 33040
Please provide the infonvation requested below no
later than Febnrary 2/26/2013. Please call the
telephone number listed below before
ma:/faxing any information. Thank you for your
anticipated cooperation.
5ubiect:
Form 8038
I n
I Submitted to:
Pam Hancock, Budget
Bates of Previous Requests:
NIA
Description of Documents Requested:
• If Open Market Securities were purchased, copies of dealer trade confirmations
showing the date purchased, principal amounts, accrued Interest, first Interest
payment dates, interest rates, and prices paid.
• If a forward/float agreement or other investment agreement was purchased,
please provide copies of all bid materials and an explanation as to how the fair
market value of the forward/float or other investment agreement is determined.
• In the event a refunding escrow restructuring occurred, if SLGS were sold, a
copy of the Early Redemption Calculations Report from the Bureau of Public
Debt. If Open Market Securities were sold, copies of all dealer trade
confirmations with proof of sale dates, Interest rates, and sale prices.
15. Please provide copies of the last Rebate Report and filed Form 8038-T prepared
for the 2006 Bonds, if any.
This information is requested to assist us in determining the compliance of your
issuance with provisions of sections 103, 141-150 of the Internal Revenue Code. If you
do not understand any of the requests for information or determine that you will have
trouble responding by the date specified below, please contact the agent assigned to
your examination.
information Due 26 2013 At Next Appointment Mail In a
BY
Name and Title of Requestor Employee ID number Date:
Eugene Nelson ID #1000244701 J*"uary 2, 2013
FROM Internal Revenue Agent
Office Location:
Internal Revenue Service Phone: Voice: (404) 3384LS49
401 W. Peachtree Street, Stop 533-D FAX: (404) 3394549 Page 3
Atlanta, Geoula 30308
Form 4564
Understanding the Tax Exempt
Bonds Examination Process
The first part of this publication explains some of your most Important rights as a taxpayer.
The second part explains the Tax Exempt Bonds examination, appeal and compliance
resolution processes.
The IRS Mission
Provide America's taxpayers
top quality service by helping
them understand and meet their
tax responsibilities and by
applying the tax law with
integrity and fairness to all
Useful IRS Publications
5L6
Examination of Returns,
Appeal Rights, and Claims for
Refund
E§§
Tax Exempt Bonds---Flling
Requirements
AM
Tax -Exempt Bonds for
501(cX3) Charitable
Organizations
4078
Tax -Exempt Private Activity
Bonds
4079
Tax -Exempt Governmental
Bonds
Tax information
The IRS provides the following
sources for forms, publications,
educational resources and additional
Inforrnativn.
rnVnac www.1rag0VAW ds
Band Questions: 202 283-2999
Forms and Pubfted'ons: 600-829-W76
Treasury lnspeckw Generai for Taar
Adrninistradon: If you want to
confidentially report misconduct,
waste, fraud, or abuse by an IRS
employee, tail 1-800-366-4484
(1-800-8774339 for 1TY1TDDj.
You can remain anonymous.
Declaration of Taxpayer Rights
i. Protection of Your Rights
IRS employees will explain and protect
your rights as a taxpayer throughout
your contact with us.
ii. Privacy and Confidentiality
The IRS will not disclose to anyone the
Information you give us, except as
authorized by law. You have the right
to know why we are asking you for
information, how we will use it, and
what happens if you do not provide
requested information.
Ill. Professional and Courteous
Service
If you believe that an IRS employee
has not treated you in a professional,
fair, and courteous manner, you
should tell that employee's supervisor.
If the supervisor's response is not
satisfactory, you should write to the
Director, Tax Exempt Bonds or the
center where you file your return.
IV. Representation
You may either represent yourself or,
with proper written authorization, have
someone else represent you in your
place. Your representative must be a
person alk7wed to practice before the
IRS, such as an attorney, certified
public accountant, or enrolled agent. I
you are In an Interview and ask to
consult such a person, then we must
stop and reschedule the interview in
most cases.
You can have someone accompany
you at an interview. You may malice
sound recordings of any meetings with
our examination, appeal, or collection
personnel, provided you tell us in
writing.
V. Payment of Only the Correct
Amount of Tax
You are responsible for paying only
the correct amount of tax due under
the law -no more, no less. If you
cannot pay all of your tax when it Is
due, you may be able to make monthly
Instalment payments.
Vl. Help with Unresolved Tax
Problems
The Taxpayer Advocate Service can
help you if you have tried
unsuccessfully to resolve a problem
with the IRS. Your local Taxpayer
Advocate can offer you special help if
you have a significant hardship as a
result of a tax problem. For more
infomtation, call toll free 1-877-777-
4776 (1-800.829-4059 for TTYfTDD)
or write to the Taxpayer Advocate at
the IRS office that last contacted you.
Vil. Appeals and Judicial Review
If you disagree with us about the
amount of your tax liability or certain
collection actions, you have the right to
ask the Office of Appeals to review
your case. You may also ask a court to
review your case.
Vial. Relief from Certain
Penalties and interest
The IRS will waive penalties when
allowed by law if you can show you
acted reasonably and In good faith or
relied on the Incorrect advice of an IRS
employee. We will waive Interest that
is the result of certain errors or delays
caused by an IRS employee.
Introduction
The Primary objective of an examination is
to claWmine If a municipal debt issuance
complies with Internal Revenue Code
This document discusses genera[ rules and
procedures that we fellow In examinations
and how certain compliance problems can
be corrected.
Selection of Returns
There are several ways a municipal debt
Issuance Is selected for examination. It may
be selected as a part of an Initiative, project
or referral, due to a questionable or unusual
item on the return, or as a random
selection. We use a centralized case
selection and review process to enhance
OMOBW'cY Of 01 1b COInent activities and to
focus resources on the areas that will have
the most positive Impact on municipal debt
issuances. Our tasks include identifying
areas of noncompliance, developing
correcthva strategies, and assistf ng with
those strategies.
Your Role in the Process
The issuer of the rinunicipal debt is treated
as the lexpayer Onughout the
examination prows. You, any conduit
borrower and any other party to the
transaction, have the responsibility of
maintaining and producing adequate
records to substantiate the taxes
status of the bonds. If the requested
lnforrmatlon is organized and complete, we
can conduct the examinaden in a timely and
eRident manner. For certain tax credit
bonds where direct payment of the
allowable credit has been elected, the
Issuer of the debt Is the party subod to
taxation. As the actual taxpayer, the
general provisions of Publication 556,
including those dealing with assessments,
collections, and appeals, apply to you.
Because qualified tax credit bonds are
slmiler in many respects to tax-campt
bonds, the remainder of this publication
may be used In understanding the
examination process of such bonds. See
your examiner regarding questions about
the dift en ce between tax-exempt and tax
credit bond examination processes.
The Examination
A Tax Exempt Bonds (TEB) examiner
notifies; you by phone or letter that a
municipal debt Issuance has been selected
for examination. If the initial coniad is by
phone, a confirmation letter will follow. The
letter may Indicate how the return was
selected for examination and will detail the
required items for the examnation. We
may, however, request additional sterns at a
later date.
The examination may include a
comprehensive review of the municipal debt
issuance, or focus on specific aspects. The
examination continues until the examiner is
reasmably certain that the municipal debt
issuance has met the applicable
You can authorize someone to represent
you If they are eligible to practice before the
IRS. it you have someone represent you to
your absence, you must furnish written
authorization. See Form 2848, Power of
Attorney and Declaration of Representative,
for more Information.
Your representative may have a conflict of
Interest if they also had a role in the
Issuance of your municipal debt, such as
providing the approving opinion as to the
qualifications of the municipal debt
Issuance, or is also representing other
parties to the transaction, such as the
oonduit harrower. A wepiesen with a
confect of interest may not rat a
client before the IRS unless: (1) The
practitioner reasonably behaves that the
practitioner will be able to provide
competent and d ilgent representation to
each affected client; (2) The Ladon
Is not prohibited by taw; and (3) Each
affected dient gives informed consent,
confirmed in writing. The examiner may
request a copy of such written confirrnatlon
of your Inbrmed consent from your
representative.
You may deem it appropriate to po nil
direct communication between the
examiner and any conduit borrower. If the
examiner agrees to conduct the
examination In that mariner, you must
provide us with a Form 8821, Tax
Information Authorization, This form permits
the examiner to discuss your tax matter
with the conduit borrower.
During the examination, we may need to
contact vericous third partles
underwriters, financial adviso:s,bond
counsel, and any other parties, as wen as
their counsel, with a transaglonal
relationship to the municipal debt issue.
If the examiner Identifies a potential
Pam, this problem wtli be discussed with
You or your. epsese dative. in some
Instances. Fonn(s) 5701 TEB, Notice of
Proposed Issue. and Form(s) USA,
Explanation of Items. may be issued to
Identify any areas of noncompliance. Upon
completion of the examination, all
unresolved issues Will be included in a
Notice of Proposed Adverse Determination
Letter and Form(s) 885 A, Explanation of
[tams.
Resoh►Ing Qualffication Issues --
The Closing Agreement Process
With respect to tax-exempt bonds, a failure
to comply with the federal tax laws that
govern municipal debt issuances may result
In the loss of the tax-exempt status of the
bonds under examination. With respect to
tax credit bonds, a failure to comply with the
federal tax taws that govern municipal debt
Issuances may resit In the loss of the tax
credit status of the bonds under
examination. As a result, holders of bends
Issued as tax-exempt bonds would be taxed
on the interest they received and holders of
bonds issued as tax credit bonds would
foss the ability to claim tax credits with
respect to the bonds In most situations,
however, the IRS will, as an alternative,
allow the issuer to enter into a dosing
agreement where you agree to correct the
compliance failures and pay a settlement
amount to the US Treasury. As a result,
the corrected violation will not cause the
bond interest payable to the holders of tax-
exempt bonds to lose its tax*exempt
treatment or the holders of tax credit bonds
to lose the ability to claim tax credlta
Closing Letter
The final step In the examination process is
a letter explaining the examines
conclusions. Sometimes the ovnGusian
results In a tax liability for related entities
andlor individuals; and may require
coordination with other business units
within the IRS.
Appeal Rights
The Office of Appeals settles unresolved
issues. Your appeal rights are explained In
detail In Publication 5, Your Appeal Rights
and How to Prepare a Protest If You Don't
Agree. Appeal requests must be in writing
and timely. If not, we will Issue a Notice of
Final Adverse Determination. In certain
situations,, Fast Tract Mediation, an
expedited appeals process, is used. You
slumId discuss this with your examiner. For
more Information about the appeals
process, see Rev. P=. 2DOG-40,
Administrative Appeal of Proposed Adverse
Determination of Tax -Exempt Status of
Bond Issue.
Post -Issuance Compliance and the
TEB Voluntary Closing Agreement
Program
In furtherance of Its mission, TEB promotes
post -issuance compliance with federal tax
requirements applicable to tax-exempt and
tax cldlt bonds In order to prevent or
corned violations before they are
dlsoovered during an examination. Issuers
should understand and refer to their bond
documents. Additionally, TEB encourages
issuers to adapt and fellow written
procedures for monitoring and achieving
post -Issuance compliance with federal tax
requlMnents applicable to their tax-exempt
andlor tax credit bonds.
TEB has a Voluntary Closing Agreement
Program (TEB VCAP) available to issuers
who are not under exam and who have
disco Bred a vi lation of the law associated
with the issuance of tax-exempt or tax
credit bonds. TES VCAP Is intended to
encourage issuers and other parties
Invoked In bond transactions to exercise
due diligence In complying with applicable
federal tax laws and to provide a vehicle to
call vk* t rm as expedHiouusly as
are
possible before the Violations
discovered during an examination. You can
find additional I, ftnnstion regarding TEB
VCAP on the TEB website and in Notice
2008-31, Voluntary Closing Agreement
Program for Tax -Exempt Bonds and Tax
Credit Bonds.
Publication 1-TES (7-2011) Catalog Number 58150P Department of the Treasury internal Revenue Service www.1m.gov
Instructions for Form 2848 �°��R e��wT�,��
(Rev. March 2012)
Power of Attorney and Declaration of Representative
Section references are to the Intemal Revenue Code unless
otherwise noted.
General Instructions
Whars New
Joint returns. Joint firs must now complete and submit separate
Forms 2848 to have the power of attorney recorded on the 1RS's
Centralized Authorization Fie (CAF).
Copies of nodees and commLmk avbM You must check the
box next to your representative's name and address if you want to
authorize the IRS to send copies of all notices and communications
to your representative.
Acts authorised. Check boxes have been added to assist you in
Identifying certain specific ads that your representative may
perform. The CAF no longer records authorizations allowing your
representative to receive but not endorse your refund check; the
check box authorizing this act has been eliminated.
Ropmenhifte designations. A new designation (Q has been
added for registered tax return preparers. Also, the designations for
student attorneys and student certified public accountants (CPA)
have been combined into one designation (k). See the instructions
for Part IL
Future developments. The IRS has created a page on 1RS.gov
for Form 2848 and its lnsinrctions, at.www.it3.L01v1Torm2848.
Information about any future developments g orm 848
(such as legislation enacted after we release it) will be posted on
that page.
Purpose of Form
Use Form 2848 to authorize an Individual to represent you before
the IRS. See "Substitute Form 2848" for information about using a
power of attorney other than a Form 2848 to authorize an individual
to represent you before the IRS. The individual you authorize must
Where To File Cheri
be an individual eligible to practice before the IRS. E1191ble
Individuals are listed in Part II, Declaration of Representative, Items
a-r. You may authorize a student who works In a qualified Low
Income Taxpayer Clinic (L1TC) or Student Tax Clinic Program
(STCP) to represent you under a special order issued by the Office
of Professional Responsibft, see the instructions for Part II, later.
Your authorization of an eligible representative will also allow that
Individual to receive and Inspect your confidential tax Informati m.
See the instructions for line 7.
Use Form 8821, Tax information Authorization, if you want to
authorize an individual or organization to receive or inspect your
confidential tax return information, but do not want to authorize an
Individual to represent you before the IRS. Use Form 45WT,
Request for Transcript of Tax Return, lf you want to authorize an
Individual or organization to receive or inspect transcripts of your
confidential return information, but do not want to authorize an
Individual to represent you before the IRS. This form Is often used
by third parties to verify your tax compliance.
Use Form 56, Notice Concerning Fiduciary Relationship, to
notify the IRS of the existence of a fiduciary relationship. A fiduciary
(trustee, executor, administrator, receiver, or guardian) stands in
the position of a taxpayer and acts as the taxpayer, not as a
representative. If a fiduciary wishes to authorize an individual to
represent or perform certain acts on behalf of the entity, the
fiduciary must fife a power of attorney that names the eligible
individuals) as representativ(s) for the entity. Because the
fiduciary stands in the position of the entity, the fiduciary signs the
power of attorney on behalf of the entity.
Note. Authorizing someone to represent you does not reiieve you
of your tax obligations.
Where To File
Except as provided In this paragraph, completed Forms 2848
should be mailed or faxed directly to the IRS office Identified In the
Where To FRle Chart below. The exceptions are listed as follows:
IF you live In...
THEN ursa this addma -
Fax number"
Alabama. Arkansas, Connecdcut, Delaware, District of
Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,
Louisiana, Maine, Maryland, Massachusetts, Michigan,
intemal Revenue Service
Mississippi, New Hampshire, New Jersey, New York,
P.G. Box 268, Stop 8423
901 546-4115
North Carolina, Ohio, Pennsylvania, Rhode Island, South
Memphis, TN 38101-0268
Carolina, Tennessee, Vermont, Virginia, or West Virginia
Alaska, Arizona, Callfomia, Colorado, Hawad, Idaho, Iowa,
Kansas, Minnesota, Missouri, Montana, Nebraska,
Internal Revenue Service
Nevada, New Mexico, North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah, Washington, Wisconsin,
1973 N. Rulon White Blvd. MS 6737
Ogden,
801-620-4249
or
Wyoming
UT 844o4
Ail APO and FPO addresses, American Samoa,
nonpermanent residents of Guam or the U.S. Virgin
internal Revenue Service
Islands'", Puerto Rico (or if excluding Income under
lntemational CAF Team
Internal Revenue Code section 933), a foreign country:
2970 Market Street
267-941-1017
U.S. citizens and those filing Form 2555, 2555-E7, or
MS:3-E08.123.
4563.
Philadelphia, PA 19104
' These numbers may change without notice.
"Permanent residents of Guam should use Department of Taxation, Government of Guam. P.G. Box 23007, GMF, GU 9=1; permanent residents of the
U.S. Virgin islands should use: V.I. Bureau of intemal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, V.I. o4A02.
Mar 21, 2012 Cat. No.11981 U
• If Form 2848 is for a specific use, mail or fox it to the office
handling the specific matter. For more Information on specific use,
see the instructions for line 4.
e Your representative may be able to file Form 2848 electronically
via the IRS websits. For more information, go to IR��S.g�oov and under
the Tax Professionals tab, cilck on e-servlcaes ----ro-r_Pro& If
you complete Form 2848 for electronic signature authorization, do
not file Form 2848 with the IRS. Instead, give it to your
representative, who will retain the document. When a power of
attomey Is mafied or faxed to the IRS using the Where To FAe
Chars, the power of attorney will be recorded on the CAF. !Unless
when the power of attorney is revoked or withdrawn earlier, a
power of attorney recorded on the CAF generally will be deleted
from the CAF seven years after it is first recorded. However, you
may re-establish the record of the authorization for representation
by resubmitting the power of attorney to the IRS using the Where
To F116 Chart In the case of a power of attorney held by a student
of an LITC at an STOP, the CAF record will be deleted 130 days
after it is received and you generally must submit a new power of
attorney to the IRS If you want to authorize the same student or
another student of an UTC or an STCP to represent you.
Authority Granted
Except as specified below or in other IRS guidance, this power of
attorney authorizes the listed representative(s) to receive and
Inspect confidential tax Information and to perform all acts (that Is,
sign agreements, consents, waivers or other documents) that you
can perform with respect to matters described In the power of
attorney. However, this authorization, does not Include the power to
receive a check Issued In connection with any Dabitity for tax or any
ad specifically excluded on Ilne 5 of the power of the attorney.
Additionally, unless specifically provided in the power of attorney,
this authorization does not include the power to substitute another
representative or add another representative, the power to sign
certain returns or the power to execute a request for disclosure of
tax returns or return information to a third party. See fth ctlons to
line 5 for more information regarding specific authorities.
Note. The power to sign tax returns only may be granted In limited
situations. See instructions to line 5 for more Information.
Special rules for registered tax return preparers
and unenrolled return preparers
Registered tax return preparers and unenrolled return preparers
may only represent taxpayers before revenue agents, customer
service representatives, or similar officers and employees of the
Internal Revenue Service (including the Taxpayer Advocate
Service) during an examination of the taxable period covered by the
tax return they prepared and signed. Registered tax return
preparers and unenrolled return preparers cannot represent
taxpayers, regardless of the circumstances requiring
representation, before appeals officers, revenue officers, counsel or
similar officers or employees of the Intemai Revenue Service or the
Department of Treasury. Registered taut return preparers and
unenrolled return preparers cannot execute dosing agreements,
extend the statutory period for tax assessments or collection of tax,
execute waivers, execute claims for refund, or sign any document
on behalf of a taxpayer.
A registered tax return prepamr is an individual who has passed
an IRS competency test. A registered tax return preparer may
prepare and sign Form 1040 series tax returns as a paid return
prepamr. An unenroffed return preparer is an Individual other than
an attorney, CPA, enrolled agent, enrolled retirement plan agent,
enrolled actuary, or registered tax return preparer who prepares
and signs a taxpayers return as the preparer, or who prepares a
return but is not required (by the instructions to the return or
regulations) to sign the return.
n a registered tax return preparer or an unenrolled return
preparer does not meet the requirements for limited representation,
you may authorize the unenrolled return pmpamr to Inspect ardor
receive your taxpayer information, by Ong Form 8821. Completing
the Form 8821 will not authorize the unenrolled return preparer to
represent you. See Form 6821.
Revocation of Power of Attorney/
Withdrawal of Representative
If you went to revoke an existing power of attorney and do not want
to name a new representative, or If a representative wants to
withdraw from representation, mail or fax a copy of the previously
executed power of attorney to the IRS, using the Where To Fife
Chaff, or if the power of attorney is for a specific matter, to the IRS
office handling the matter. It the taxpayer is revoking the power of
attorney, the taxpayer must write "REVOKE' across the top of the
first page with a current signature and date below this annotation. If
the representative Is withdrawing from the representation, the
representative must write 'WITHDRAW " across the top of the first
page with a current signature and date below this annotation. if you
do not have a copy of the power of attorney you want to revoke or
withdraw, send a statement to the IRS. The statement of revocation
or withdrawal must indicate that the authority of the power of
attorney is revoked, list the matters and periods, and must be
signed and dated by the taxpayer or representative as applicable. if
the taxpayer is revoking, KM the name and address of each
recognized representative whose authority Is revoked. When the
-taxpayere� completely Instead of e bauthority, the form should State
Wing the specific tax matter,
TiN�and address [ifods. It the knowof the representative � drawing, list the narrme,
taxpayer.
Substitute Form 2848
The IRS wifl accept a power of attorrmey other than Form 2848
provided the document satisfies the requlremertts for a power of
attorney. See Pub. 218, Conference and Practice Requirements,
section 601.503(a). These alternative powers of attorney cannot,
however. be recorded on the CAF unless a completed Form 2848
Is attached. See Instruction to Line 4 for more information. You are
not required to sign the Form 2848 when it Is attached to an
alternative power of attomey that has been signed by you, but your
representative must sign the Declaration of Representative on the
Form 2848. See Pub. 2113, Conference and Practice Requirements,
section 801.503(b)(2).
Representative Address Change
If the representative's address has changed, a new Form 2848 is
not required. The representative can send a written notification that
includes the new information and the representative's signature to
the location where the Form 2848 was tiled
Additional Information
Additional information concerning practice before the IRS may be
found in:
e Treasury Department Circular No. 230, Regulations Goveming
the Practice before the Internal Revenue Service (Circular 230),
and
e Pub. 218, Conference and Practice Requirement&
For general information about taxpayer rights, see Pub. 1, Your
Rights as a Taxpayer.
Specific Instructions
Part I. Power of Attorney
Line 1. Taxpayer Information
Enter the Information requested about you. Do not enter information
about any other person, Including your spouse, except as stated In
the specific instructions below.
Individuals. Enter your name, soclal security number SSN ,
Individual taxpayer Identification number (iTIN), andlor employer
Identification number (EIN). if applikable, and your street address or
post office box. Do not use your representative's address or post
office box for your own. If you file a tax return that Includes a sole
proprietorship business (Schedule C) and the matters that you are
authorizing the listed representatives) to represent you include
your individual and business tax matters, Including employment tax
-2- Instructions for Form 2848 (Rev. 3-2012)
liabilities, enter both your SSN (or MN) and your business EIN as
your taxpayer identification numbers. If you, your spouse, or former
spouse are submitting powers of attomey to the CAF in connection
with a joint return that you Mod, you must submit separate Forms
2848 even ti you are authorizing the same representative(s) to
represent you.
Corporations, partnerships, or sesoclatlomL Enter the name,
EIN, and business address. If this form is being prepared for
corporations filing a consolidated tax return (Forrn 1120) and the
representation concerns matters related to the consolidated return,
do not attach a list of subsidiaries to this form. Only the parent
corporation Information Is required on line 1. Also, for line 3 only list
Form 1120 In the Tax Form Number column. A subsidiary must file
its own Form 2848 for returns that must be filed separately from the
consolidated return, such as Form 720, Quarterly Federal Excise
Tax Return, Form 940, Employer's Annual Federal Unemployment
(FUTA) Tax Return, and Form 941, Employer's QUARTERLY
Federal Tax Return.
Exempt organtsation. Enter the name, address, and EIN of the
exempt organization.
Truat Enter the name, title, and address of the trustee, and the
name and EIN of the trust.
Deceased Individual. For Form 1040: Enter the name and SSN
(or MN) of the decedent as well as the name, title, and address of
the decedent's executor or personal representative.
Esh tls. Enter the name of the decedent as wen as the name, title,
and address of the decedent's executor or personal representative.
For Forms 706: Enter the decedent's SSN (or MN) for the taxpayer
identificallon number. For all other IRS forms: Enter the estate's
EIN for the taxpayer identification number, or, If the estate does not
have an EIN, enter the decedent's SSN (or MN).
Gifts. Enter the name, address, and SSN (or MN) of the donor.
Employee plan. Enter the name, address, and EIN or SSN of the
plan sponsor. Also, enter the three -digit plan number. If the plan's
trust is under examination, see the instructions relating to trust
above. If both the plan and trust are being represented by the same
representative, separate Forms 2848 are required.
Line 2. Representative(s)
Enter your representative's full name. Only individuals who are
eligible to practice before the IRS may be named as
representatives. Use the identical full name on all submissions and
correspondence. If you want to name more than three
representatives, Indicate so on this line and attach an additional
Form(s) 2848.
Enter the nin"Iglt CAF number for each representative. If a
CAF number has not been assigned, enter "None," and the IRS will
issue one directly to your representative. The CAF number Is a
unique nine -digit identification number (not the SSN, EIN, PTIN, or
enrollment card number) that the IRS assigns to representative&
The CAF number is not an indication of authority to practko. The
representative should use the assigned CAF number on all future
powers of attorney. CAF numbers will not be assigned for
employee plans and exempt organizations application requests.
Enter the PTIN, if applicable, for each representative. If a PTIN
has not been assigned, but one has been applied for, than write
"applied for" on the One.
Check the appropriate box to indicate If either the address,
telephone number, or fax number is new since a CAF number was
assigned.
Check the box on the One for up to two representatives to
Indicate that you want original and other written correspondence to
be sent to you and a copy to the Indicated representative(s). You
must check the box next to a representathre's name and address If
you want to authorize this representative to receive copies of an
notices and communications sent to you by the IRS. If you do not
want any notices sent to your representative(s) then do not check
the box. By checking this box you are not changing your last known
address with the IRS. To change your lit known address, use
Form 8822 for your home address and use Form 8822-B to change
your business address. Both forms are available at IRS -gay. Also,
by checking this box, you are replacing any prior deslgn of a
different representative to receive copies of written correspondence
related to the matters designates on Acre 3.
Instrucilona for Form 2848 (Rev. 3-2012) -3-
NOW Representatives will not receive forms, puWicadons, and
other related materials with the nottoes.
If the representative is a former employee of the federal
government, he or she must be aware of the postemployment
restrictions contained In 16 U.S.C. 207 and In Circular 230, section
10.25. Criminal penalties are provided for violation of the statutory
restrictions, and the Office of Professional Responsibility is
authorized to take disciplinary action against the practitioner.
Students In LITC* and the STOP. The lead attorney or CPA
must be listed as a representative. List the lead attorney or CPA
first an line 2, then the student on the next line. Also see
Decleradon of Reprrssenigbve later, to complete Part 11.
Line 3. Descriptlon of Matters
Enter the description of the matter, and where applicable, the tax
form number, and the year(s) or periods) In order for the power of
attorney to be valid. For example, you may list "income,104o" for
calendar year "2010" and "Excise, 720" for "2010" (this covers an
quarters In 2010). For multiple years or a series of Inclusive
periods, including quarterly periods, you may list 2008 through (Mm
or a hyphen) 2010. For example,'"M thru 201(" orWbW 2009 -
3rd 2010." For fiscal years, enter the ending year and month, using
the YYYYMM format. Do not use a general reference such as 'AO
years," "Ail periods," or "AO taxes.' Any power of attorney with a
general reference will be returned. Representation only applies for
the years or periods listed on line 3. Only tax forms directly related
to the taxpayer may be fisted on One 3.
You may list the current yearlpertod and any tax years or
periods that have already ended as of the date you sign the power
of attomey. However, you may include on a power of attorney only
future tax periods that end no later than 3 years after the date the
power of attorney is received by the IRS. The 3 future periods are
determined starting after December 31 of the year the power of
attorney is received by the IRS. You must enter the description of
the matter, the tax form number, and the future years) or period(s).
If the matter relates to estate tax, enter the date of the decedent's
death Instead of the year or period. If the matter relates to an
employee plan, Include the plan number In the description of the
matter.
If the matter Is not a tax matter, or 8 the tax form number, or
years or periods does not apply to the matter (for example,
representation for a penalty or filing a ruling request or a
determination letter, or Application for Award for Original
Information under section 7623, Closing Agreement on Final
Determination Covering Specific Classification Settlement Program
(CSP), Form 8952, Application for Voluntary Classilicatlon
Settlement Program (VSCP), or FOIA) specif cak describe the
matter to which the power of attorney pertains (including, if
applicable, the name of the employee benefit plan) and enter "Not
AppilcabW in the appropriate column(s).
Civil penalty rep +tation (Including the oust fund recovery
penalty. Unless. you specifically provide otherwise on line 5,
representation for return -related penalties and Interest is presumed
to be included when representation is authorized for the related tax
return online 3. However, if the penalty is not related to a return,
you must reference'ti*fl penalties" or the specnic penalties for
which representation Is authorized on line 3. For example, Joann
prepares Fomn 2648 authorizing Margaret to represent her before
the IRS in connection with the examination of her 2009 and 2010
Forms 1040. Margaret Is authorized to represent Joann with
respect to the accuracy -related penalty that the revenue agent is
proposing for the 2009 tax year. Similarly, If Diana authorizes John
to represent her in connection with his Forms 941 and W-2 for
2010. John Is authorized to represent in connection with the failure
to file Forms W 2 penalty that the revenue agent is considering
Imposing for 2010. However, If Diana only authorizes John to
represent her in connection with her Form 1040 for 2010, he is not
authorized to represent her when the revenue agent proposes to
Impose a trust fund recovery penalty against her In connection with
the employment to owed by the Schedule C business she owns.
How 10 compMe H1ne I If you are authorizing this
representative to represent you only with respect to penalties and
r'nterestdue on the penalties, enter'civil penatifes' on One 3. The
description of matter column and the year(s) to which the penalty
applies in the year(s) or periods) column. Enter "Not Applicable' In
the tax form number column. You do not have to enter the specific
penalty.
Note. If the taxpayer Is subject to penalties related to an
Individual retirement account (IRA) (for example, a penalty for
excess contributions), enter IRA civil penalty" on Una 3.
Line 4. Specific Uses Not Recorded on CAF
Generally, the IRS records powers of attorney on the CAF system.
The CAF system Is a computer file system containing information
regarding the authority of individuals appointed under powers of
attorney. The system gives IRS personnel quicker access to
authorization information without requesting the original document
from the taxpayer or representative. However, a specific -use power
of attorney is a one -tire or speciflo-issue grant of authority to a
representative or is a power of attorney that does not relate to a
specific tax period (except for civil penalties) that is not recorded in
the CAF. Examples of specific issues include but are not limited to
the following:
• Requests for a private letter ruling or technical advice,
• Applications for an EiN,
• Claims filed on Form 843, Claim for Refund and Request for
Abatement,
• Corporate dissolutions,
• Circular 230 Disciplinary Investigations and Proceedings,
• Requests to change ueccounting methods or periods,
• Applications for recognition of exemption under sections
501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1026),
• Request for a determination of the qualified status of an
employee benefit plan (Forms 5300, 5307, 5316, or 5310).
• Application for Award for Original tnformattnn under section
7623,
• Voluntary submiss'ans under the Employee Plans Compliance
Resolution System (E.PCRS), and
• Freedom of Information Act requests.
Check the box on tine 4 if the power of attorney Is for a use that
will not be listed an the CAF. If the box on line 4 is checked, the
representative should mati or fax the power of attorney to the IRS
office handling the matter. Otherwise, the n nesentative should
bring a copy of the power of attorney to each meeting with the IRS.
A specific -use power of attorney will not revoke any prior powers
of attorney recorded on the CAF or provided to the IRS in
connection with an unrelated specific matter.
Line S. Acts Authorized
Use line 5 to modify the acts that your named representative(s) can
perform. Check the box for the acts authorized that you intend to
authorize or specifically not authorize your representative to
perform on your behalf. In the space provided, descn'be any
specific additions or deletions.
SubstlUffing or adding a repmamiathre . Your representative
cannot substitute or add another representative without your written
permission unless this authority Is specifically delegated to your
representative on line S. lf you authorize your representative to
substitute another representative, the new representative can send
In a new Form 2848 with a copy of the Form 2848 you are now
signing attached and you do not need to sign the new Form 2848.
Disclosure of returns to a third party. A representative cannot
execute consents that wig allow the IRS to disclose your tax r tum
or return information to a third party unless this authority is
specifically delegated to the representative on line S.
Authority to sign your retum. Treasury regulations section
1.6012-1(a)(5) permits another person to sign a return for you only
in the following circumstances:
(a) Disease or injury,
(b) Continuous absence from the United States (induding Puerto
Rico), for a period of at least 60 days prior to the date required by
law for filing the return, or
(c) Specific permission is requested of and granted by the IRS for
other good cause.
Authority to sign your income tax return may be granted to (1) your
representative or (2) an agent (a person other than your
representative).
Authorl:lingyour ►epnrsentaffv& Check the box on line 5
authorizing your representative to sign your Income tax return and
Include the following statement on the line provided: 'This power of
attorney is being flied pursuant to Treasury regulations section
1.6012-1(a)(5), which requires a power of attorney to be attached to
a retum If a return is signed by an agent by reason of [enter the
specific nmwon listed under (a), (b), or (c) uunderAutha tty to sign
your return, earfle►). No other acts on behalf of the taxpayer are
authorized."
Auffiorzing an agent To authortre an agent you must do all
four of the following:
Complete Ilnes 1 A
Check the box on line 4.
Writs the following statement on line 5:
"This power of attorney Is being filed pursuant to Treasury
regulations sedan 1.6012-1(a)(5), which requires a power of
attorney to be attached to a return If a return Is signed by an agent
by mason of [enter the specifie reason listed under (a), (b), or (c)
under Authority to sign your return, earlier]. No other acts on behalf
of the taxpayer are authorized."
4. Sign and date the form. If your return is electronically filed,
your representative should attach Form 2548 to Form 8463, U.S.
Irm ividual Income Tax Transmittal for an IRS a-filQe Return, and
send to the address listed In the Instructions for Form 6453. If you
file a paper return, Form 2M should be attached to your return.
See the instructions for fine 7 for more Information on signatures.
The agent does not complete Part II of Form 21M.
Other. List any other acts you want your representative to be
able to perform on your behalf.
Tax natters partner. The tax matters partner (TMP) (as defined
In section 6231(a)(7)) Is authorized to perform various acts on
behalf of the partnership. The following are examples of acts
performed by the TMP that cannot be delegated to the
representative:
• Binding nonnotice partners to a settlement agreement under
section 6224 and, under certain circumstances, binding all partners
to a settlement agreement under Tax Court Rule 248 and
• Flpng a request for administrative adjustment on behalf of the
partnership under section 6227.
Check the box for deletions and list the act or acts you do not
want your representative to perform on your behalf.
Line $. Retent[onlRevocadon of Prior Power(s)
of Attorney
If this power of attorney is filed on the CAF "am, it generally will
revoke any earlier power of attorney previously recorded on the
system for the same matter. If this power of attorney is for a specific
use or is not filed on the CAF, this power of attorney only will
revoke an earlier power of attorney that is on file with the same
office and for the same matters. For example, you previously
provided the IRS's Office of Chief Counsel with a power of attorney
authorizing Adomey A to represent you in a PLR matter. Now,
several months later you decide you want to have Attorney B
handle this matter for you. By providing the IRS' office of Chief
Counsel with a power of attorney designating Attorney B to handle
the same PLR matter, you are revoking the earlier power of
attorney given to Attorney A. lf you do not want to revoke any
existing power(s) of attorney check the box on this line and attach a
copy of the power(s) of adomay. The filing of a Form 2M will not
revoke any Form 6621 that Is in effect.
Line 7. Signature of Taxpayer(s)
Indlvlduuuls. You must sign and date the power of attorney. It a
joint return has been filed, your spouse must execute his or her
own power of attorney on a separate Form 2848 to designate a
representative.
Corporations or assoctations. An officer having authority to bind
the taxpayer must sign.
Partnerships. Alt partners must sign unless one partner is
authorized to act in the name of the partnership. A partner is
authorized to act in the name of the partnership If, under state law,
the partner has authority to bind the partnership. A copy of such
authorization must be attached. For purposes of executing Form
2848, the TMP Is authorized to act in the name of the partnership.
However, see Tax matters partner, earlier. For dissolved
partnerships, see 26 CFR 601.5W(c)(6).
-4- Instruction for Form 2848 (Rev. 3-2012)
Estate. If there is more than one executor, only one co -executor
having the authority to bind the estate is required to sign. See 26
CFR 601.503(d).
Employee plan. n the plan is listed as the taxpayer on line 1, a
duly audtorized individual having authority to bind the taxpayer
must sign and that Individuai's exact title must be entered. If the
trust is the taxpayer listed on line 1, a trustee having the authority to
bind the trust must sign with the tide of trustee entered A Form 56,
Notice Concerning Fiduciary Relationship, must also be completed
to Identify the current tnistee.
An other. If the taxpayer is a dlasoW corporation, decedent,
insolvent, or a person for whom or by whom a fiduciary (a trustee,
guarantor, receiver, executor, or administrator) has been appointed,
see 26 CFR 801.503(d).
Note. Generagy the taxpayer signs first, granting the authority and
then the representative signs, is pting the authority granted. The
date between when the taxpayer signs and when the representative
subsequently signs must be within 45 days for domestic
authorizations and within 60 days for authorization from taxpayers
residing abroad. If the taxpayer signs after the representative signs,
there Is no time requirement.
PIN number. N you are submitting this form electronically through
the IRS's e,sen►%es portal, enter the PIN number you used to sign
the form you submitted electronically on the copy of the form you
retain. You should not provide your PIN number to your
representadve(s) or Include it on the copy of the form your
representative(s) will retain.
Part 11. Declaration of Representative
The representative(s) you name must sign and date this declaration
and enter the designation (for example, Items a•r) under which he
or she is authorized to practice before the IRS. Representatives.
must sign In the order listed In line 2 earfier. In addition, the
representative(s) must list the following in the "Licensing jurisdiction
(state) or other licensing authority' and' Bar, license, certification,
registration, or enrollment number" columns:
a Attorney —Enter the two4etter abbreviation for the state (for
example, "NY" for New York) In which admitted to practice
and associated bar or license number, N any.
b Certified Public Accountant —Enter the two4etter
abbreviation for the state (for example, ICK for California) In
which licensed to practice and associated certification or
license number, N any.
c Enrolled Agent —Enter the enrofiment card number issued by
the Office of Professional Responsibility.
d Officer —Enter the tide of the officer (for example, President,
Vice President, or Secretary).
9 Ful! Time Employee —Enter tide or position (for example,
Comptroller or Accountant).
f Fami>yl Member —Enter the relationship to taxpayer
(generaity, must be a spouse, parent, child, brother, sister,
grandparent, grandchild, step-parent, step -child, step -brother,
or step -sister).
g Enrolled Actuary —Enter the enrollment card number issued
by the Joint Board for the Enrollment of Actuaries.
h Unenrolled Return Preparer---Enter your PTIN.
Instructions for Form 2848 (Rev. 3-2012) M5
I Registered Tax Return Preparer —Enter your PTIN.
k Student —Enter UTC or STCP.
r Enrolled Retirement Plan Agent —Enter the enrollment card
number issued by the Office of Professional Responsliti ty.
StudenU In LITCe and the STCP. You must receive permission
to practice before the IRS by virtue of your status as a law,
business, or accounting student working In a Low Income Taxpayer
Clinic or the Student Tax Clinic Program under section 10.7(d) of
Circular 230. Be sure to attach a copy of the letter from the Office of
Professional Responsiblilty authorizing practice before the IRS.
Note. In many cases, the student practitioners authority Is
limited (for example, they may only practice under the supervision
of another practitioner). At the end of 130 days after Input to the
CAF, they are automatically purged from the CAF.
Any iniPWduel may represent an IndlWdual or entity bakre
TIP personnel of the IRS when such ►epresentedon oocurst
outside the United States. Indlvlduab ailing as
repnWerrtataim►gs must sign and date ilia dedaradon, leave the
L kensing jurisdict rn (state) or other Ikensing authority calumn
blank. See section 10. 7(c)(1)(W) of Gfrcular 230
PdvacyActandPaPwwwffi Reduction Act NotkmL We ask for
the information on this form to carry out the Internal Revenue laws.
Form 2848 Is provided by the IRS for your convenience and its use
Is voluntary. If you choose to designate a representative to act on
your behalf, you must provide the requested Information. Section
6109 requires you to provide your Identifying number, section 78M
authorizes us to coilect the other information. We use this
information to properly Identify you and your designated
representative and determine the extent of the representative's
authority. Failure to provide the information requested may delay or
prevent honoring your Power of Attorney designation.
The IRS may provide this information to the Department of
Justice for civil and criminal litigation, and to cities, states, the
District of Columbia, and U.S. possessions to carry out their tax
laws We may also disclose this infonna*m to other countries
under a tax treaty, to federal and state agencies to enforce federal
nontax criminal taws, or to federal law enforcement and intelligence
agencies to combat terrorism.
You are not required to provide the information requested on a
form that Is subject to the Paperwork Reduction Act unliess the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material In the administration of any Internal Revenue
law.
The time naeded to complete and file Form 2548 will vary
depending on individual circumstances. The estimated average
time Is: Recordkaeping, 11 min.; Learning about the law or the
form, 53 min.; Preparing the form, 77 min.; Copying and
sanding the form to the M% 58 min.
If you have comments corx:erning the acccuracy of these Wm
estimates or suggestions for making Form 2848 simpler, we would
be happy to hear from you. You can write to the Internal Revenue
Service, indl kkW and Specialty Forms and PuWkatfons Branch,
SE:W:CAR:MP:T:I,1111 Constitution Ave. NW, IR-8528,
Washington, DC 20224. Do not send Form 2848 to this address.
Instead, see the Whera To FIIs Chart.