For enrolled agents and preparers who represent clients before the IRS or produce written advice on federal tax matters — what Forms 2848 and 8821 actually grant, the §10.37 standards for written advice, and the duties that continue after the engagement ends.
The Power of Attorney is not general authority. Form 2848 grants specific acts and Form 8821 grants information access without representation authority — and both instruments outlive the immediate engagement. Circular 230 §10.37 attaches to the written advice a practitioner produces regardless of whether representation is ever invoked, and IRC §7216 confidentiality obligations do not end at the last billable hour. The record survives the engagement, and Circular 230 survives it too.
This course covers what Forms 2848 and 8821 actually grant, the differences between them, and the revocation procedures a practitioner runs when a representation engagement ends. Coverage includes the written advice standards under Circular 230 §10.37, the competence and diligence obligations under §10.35 and §10.22 during representation, the confidentiality duties under IRC §7216 and §6713 that continue after the engagement, and the preparer penalty exposure under IRC §6694 that attaches to positions defended in representation.
The course closes with the record-keeping requirements for representation engagements and the documentation a practitioner needs to demonstrate compliance when a prior engagement is later reviewed. Two hours of Ethics credit under Circular 230.
By the end of this course, participants will be able to:
The specific acts a Power of Attorney grants, the acts it does not grant by default, and the CAF file consequences that follow filing.
Information access without representation authority, why the distinction matters, and when Form 8821 is the correct instrument rather than Form 2848.
The procedures a practitioner runs to terminate a Form 2848 or Form 8821 authorization, and the practice consequences of stale authorizations sitting on file at the IRS.
The standards that apply to memos and correspondence produced during representation, and what the file needs to show if the advice is later reviewed.
§7216 and §6713 obligations that continue past the end of the immediate work, and what the practitioner may and may not do with information obtained during representation.
How §6694 applies to positions the practitioner defended in representation, and what the record needs to hold.
The specific documents a representation engagement produces, what stays in the file, and what a compliance reviewer sees on walk-in review.
Jennifer Harris Smith, JD, CPA. Attorney (Texas). CPA (Texas). Member of Texas Bar College. Full bio →