Estate Planning is all about peace of mind. What estate planning is all about is finding the right d...

1. Obtaining a power of attorney through IRS e-services.
Estate Planning is all about peace of mind. What estate planning is all about is finding the right
devices to implement your basic requirements. What that means is that we utilize the most
innovative legal files to correctly execute your desires. We customize each and every plan so that
you get precisely what you want. We do this making use of the most up to date devices so that we
can prepare a personalized plan at the most affordable possible expense. Kindly call us today with
any concerns.
E-services is a suite of internet-based products that allows tax
professionals to conduct client business with the IRS 24 hours a day, 7
days a week. Compared with mailing or faxing a Form 2848, Power of
Attorney and Declaration of Representative, the e-services application
is a much faster way for tax professionals to register their authority
and represent a taxpayer before the IRS. This registration process is
relatively simple and allows tax professionals to not only obtain a
power of attorney but also use other applications within e-services.
If the tax professional is a member of a firm, the firm and the tax
professional each must obtain a centralized authorization file (CAF)
number with the IRS. The simple registration process is outlined below.
Registration Services
To register for e-services, the tax professional should access
"e-Services for Tax Pros" under the "Tax
Professionals" tab on the IRS website (www.irs.gov). During
registration, the IRS requests the following information:
* Legal name;

2. * Social Security number;
* Date of birth;
* Telephone number;
* E-mail address;
* Adjusted gross income (AGI) from either the current
year or a
prior year's filed tax return;
* Username selected by the tax professional;
* Password and PIN selected by the tax professional;
* Reminder question to recover a forgotten username; and
* Home mailing address.
The IRS will verify much of this information using its own or
Social Security Administration records.
Disclosure Authorization

3. After registering with e-services, creating the power of attorney
is a simple process. Before obtaining an online power of attorney, the
tax professional must always obtain written authorization from the
taxpayer(s). Form 2848 should be completed with the exact information
requested. When completing the online Form 2848, the tax professional
represents to the IRS that he or she already has signed authorization to
represent the taxpayer(s). Before beginning, the tax professional will
also need the taxpayer's date of birth and AGI for the current year
or any of the three prior years for which a tax return has been
processed, plus the spouse's date of birth if the taxpayer is
married and files jointly.
The tax professional should go to the Tax Professionals
page on the
IRS website and enter his or her unique e-services ID
and password. The
user should then either create a new form for a
business or individual
or modify Form 2848 if necessary.
The tax professional needs to enter the taxpayer's
Social
Security number, telephone number, address, and first name, middle
initial, and last name. If applicable, this information should also be
entered for the spouse. The tax professional enters his or her CAF
number, verifies that all information is correct, and adds an
appropriate designation (e.g., CPA) and jurisdiction. The tax

4. professional's name will then be shown as the designated
representative.
The user can also enter http://estate.findlaw.com/ the tax forms (e.g., Form 1040), which are
available from a drop-down menu. The user must choose the tax form and
enter the tax period for each year desired.
At this point, the tax professional validates his or her signature
using the unique password and PIN number set up upon registration with
e-services. He or she must then provide the taxpayer's date of
birth, AGI, and year of the AGI and will be asked to select a five-digit
PIN number for the taxpayer. Practitioners may wish to assign random PIN
numbers for clients as part of their firm's best practices. If
applicable, the same information is required for the spouse.
The taxpayer's and spouse's signatures are validated, and
a message appears for each taxpayer stating that authorization was
successful. The practitioner is now ready to submit the final power of
attorney. A source document locator number will be provided for each
individual power of attorney. It is useful to record this number so the
document can be recalled in the e-services system and modified or
finalized at a later date. The user should attach a printed copy of the
power of attorney to the signed Form 2848.
Transcript Delivery System
Once the online process for registering the power of attorney is

5. complete, registered tax professionals may use the transcript delivery
system to request and receive account transcripts, wage and income
documents, tax return transcripts, and verification of nonfiling
letters. A new product, Record of Account, combines both the return and
account transcripts in one product. Tax professionals can request
products for both individual and business taxpayers. The transcript
delivery system can be used to quickly resolve a client's needs for
return and account information in a secure online session.
The few minutes it takes to become familiar with the e-services
offered by the IRS and to incorporate their use into a tax practice will
result in long-term savings for any practice.
From Vance Randall, CPA, Jackson, MS
Editor: John L. Miller, CPA
Editor Notes
John Miller is a faculty instructor at Metropolitan Community
College in Omaha, NE. Michael Dolan is with KPMG LLP in Washington, DC.
Joe Marchbein is with Jack P. Fitter, CPA, APC, in Chesterfield, MO.
Vance Randall is with Grantham, Poole, Randall, Reitano, Arrington,
Cunningham PLLC in Jackson, MS. Gerard Schreiber Jr. is with
Schreiber and Schreiber in Metairie, LA. Mr. Dolan is immediate Kansas City Estate Planning

6. Attorneys past
chair and Messrs. Marchbein, Randall, and Schreiber are members of the
AICPA Tax Division's IRS Practice and Procedures Committee. For
further information about this column, contact Mr. Miller at
johnmillercpa@cox.net.
http://www.thefreelibrary.com/Obtaining+a+power+of+attorney+through+IRS+e-services.-a02172
76360
Estate preparing is about peace of mind. The process itself is vital and can aid you develop a great,
strong working plan that will certainly care for you, your children, and your belongings in case of
your death or impairment.