How to revoke an old power of attorney with the IRS
Did you change accountants or lawyers months ago, but never notified the IRS that they no longer represent your business? This is a more common problem than you might think, and the solution is simpler than you believe. Here's how to revoke a power of attorney with the IRS —specifically, Form 2848—so your former representative no longer has access to your tax information.
Why is the old power of attorney still active even though you no longer work with that person?
Form 2848 (Power of Attorney and Declaration of Representative) doesn't expire just because you changed accountants. It remains valid until you revoke it in writing or until the representative formally resigns before the IRS. If you never did either of those things, that person or firm still has legal permission to view your confidential tax information and to speak with the IRS on your behalf about the matters and periods covered by that power of attorney.
Method 1: Write "REVOKE" in the original form
The most direct way to revoke is to write the word "REVOKE" (in capital letters) at the top of the first page of the original Form 2848 you filed. Below that, write your current signature and the date. Mail or fax this document to the IRS office that is appropriate for your location or the type of issue. You don't need to file a new form for this method; the original marked copy with your current signature is sufficient.
Method 2: Submit a new Form 2848
If you're going to hire a new representative anyway, there's a shortcut: if you file a new Form 2848 for the same tax matters and periods as the previous form, that old power of attorney is automatically revoked . There's no need to write "REVOKE" anywhere or send a separate document—simply filing the new power of attorney for the same matters cancels the old one.
What exactly happens after revoking?
Once the IRS processes the revocation, the former representative will no longer receive your confidential tax information and will no longer be able to represent you before the IRS for the matters and periods listed in that specific power of attorney. Note: This applies only to the matters and periods on that particular form. If that same person had another power of attorney for a different matter (for example, a different tax year), that other power of attorney is not affected unless you also revoke it.
How to retain other existing powers while revoking a specific one
If you have more than one authorized representative and only want to revoke the power of attorney of one of them, check the box on line 6 of Form 2848 and attach a copy of the powers of attorney you wish to keep active. Without that box checked, the IRS may interpret that you are revoking all previous powers of attorney related to the same matters, not just the one of the person you want to remove.
Because this matters to your business, not just to you as an individual.
If your business had an accountant or representative who no longer works with you and you never revoked their Form 2848, that person could, in theory, continue calling the IRS and obtaining your tax information without your knowledge. This is especially concerning if their departure was not amicable. Revoking the power of attorney promptly is a simple way to protect your business's tax information, just as you would change your account passwords when someone stops working with you.
What documents to prepare before sending the revocation
- A copy of the original Form 2848 (or the complete information if you don't have it: your name, EIN or SSN, and the representative's information).
- Your current signature and the date you are sending the revocation.
- If you are going to retain other active powers of attorney, copy those powers of attorney to attach along with line 6 marked.
- The fax or mailing address of the IRS office that corresponds to your location or the type of tax matter.
Difference between you revoking the power of attorney and the representative resigning
There are two ways to terminate a power of attorney with the IRS, and they are not the same. When you revoke the power of attorney (with "REVOKE" or a new Form 2848), the initiative is yours as the taxpayer. When the representative resigns , it is the accountant or attorney who notifies the IRS that they no longer wish to represent you, usually by writing "WITHDRAW" and signing the same form. In both cases, the end result is the same—the power of attorney becomes ineffective—but if your former representative never resigned and you never revoked it, the power of attorney simply remains active indefinitely, without anyone noticing until it causes a problem.
Frequently asked questions about revoking a power of attorney with the IRS
Do I need the previous representative's signature to revoke the power of attorney?
No. The revocation is done with your signature as the taxpayer, not the representative's. You are the one who originally granted the power of attorney, so you are the one who can revoke it.
How long does it take the IRS to process the revocation?
The IRS does not publish an exact timeframe for processing revocations, so it's best to send it as soon as you decide to make the change and not wait until you need urgent assistance from your new accountant.
What happens if I can't find a copy of the original Form 2848?
You can write "REVOKE" on a new copy of the form with the same information (your name, EIN or SSN, and the details of the representative you want to remove), as long as you include your current signature and the date.
Does the new representative need to do anything special if I file a new 2848?
No, the new Form 2848 simply needs to cover the same tax matters and periods as the previous one. The IRS will automatically replace the authorization.
Can I revoke a power of attorney over the phone by calling the IRS?
No. The IRS requires that the revocation be documented in writing, either by marking "REVOKE" on the original form with your signature and date, or by filing a new Form 2848 for the same matters. A phone call does not replace that written record.
If you need help getting your powers of attorney in order with the IRS or choosing a new representative, Hispanos Emprendedores can help. Request a quote here.
Related: Filing Form 2848 is also when the IRS assigns you a CAF file number , so it's worth understanding what that is before changing representatives. If your business recently ceased operations, also review what to do with your EIN after Form 966. Before granting access to a new representative, make sure the letter you received is genuine: here's how to verify a fake letter from the IRS or FinCEN . If you're also considering delegating your payroll, research what to ask before hiring a PEO , and if you have an IRS lien on a property, review how Publication 784 on lien subordination works.
Fuente oficial: IRS — About Form 2848.
