Powers of Attorney Archives - Tax Resolution Specialist Training

Is it correct that one cannot discharge taxes when there the IRS has assessed tax bases upon having prepared a Substitute for Return (“SFR”)?

You should consult a bankruptcy attorney for a definitive answer but there has been cases in which taxes assessed from an SFR where not dischargeable.

Is it correct that one cannot discharge taxes when there the IRS has assessed tax bases upon having prepared a Substitute for Return (“SFR”)?David Karp2016-05-13T14:57:21-07:00

What do you do when the client’s retainer runs out, they refuse to pay you more and you are still on the Power of Attorney (“POA”)?

Stop work. Then wait to see if the client changes their mind and decides to pay you. If not you may revoke the POA. If there is no impending activity we typically wait up to 6 months unless the client requests we do so sooner.

What do you do when the client’s retainer runs out, they refuse to pay you more and you are still on the Power of Attorney (“POA”)?David Karp2017-04-11T22:23:03-07:00

If the IRS does not receive my Power of Attorney (“POA”) will they advise to send it again?

The IRS will not know to advise resending a Power of Attorney unless (1) you contact them to discuss a client or (2) you send a Power of Attorney that is incorrect, incomplete, or does not encompass a broad enough spectrum. If any of the above occur the IRS will ask for an updated Power [...]

If the IRS does not receive my Power of Attorney (“POA”) will they advise to send it again?David Karp2017-04-11T22:23:03-07:00

Will the IRS allow you to complete a power of attorney covering future years?

Yes. Typically the IRS can span a few years forward.

Will the IRS allow you to complete a power of attorney covering future years?David Karp2016-05-13T14:54:20-07:00

Does a taxpayer representative need a separate CAF number for each client they represent in front of the IRS?

No. A single CAF must be obtained by a representative (one per representative) prior to speaking with the IRS. The number assigned is representative-specific and will stay with the representative as long as he or she remains in practice.

Does a taxpayer representative need a separate CAF number for each client they represent in front of the IRS?David Karp2016-05-13T14:53:51-07:00