Many of my clients have either tax debt or tax issues that require my speaking with the IRS or one of the California State tax agencies (the FTB, CDTFA or EDD) on their behalf. Or, their tax issues require my pulling Account Transcripts that provided detailed information on what the tax agency believes the taxpayer owes for when and why. In order to access client tax information or speak with a tax agency on behalf of a client I need formal, legal permission to do so – this is called power of attorney. Often, one of the first things my office will ask a client to do is sign a power of attorney form. Here’s what that entails.
Internal Revenue Service Form 2848
In addition to needing a client’s address and legal name, the Form 2848 Power of Attorney Form for the IRS requires a social security number. My office will you call to ask for this, since we don’t like to email this request: email is not a safe way to transmit sensitive information like a social security number. The Power of Attorney Form requires a “wet” signature and date on page 2 by the taxpayer. If federal taxes are filed jointly by a married couple, the IRS generally wants 2848s from each spouse. A “wet” signature is a real, ink signature, not an electronic signature. No tax agency accept power of attorney forms with electronic signatures. They are all fine with scanned copies of “wet” signature, but they reject any form that looks like it isn’t a live signature. Once I’ve received your signed power of attorney form, my office files it with the IRS and we can generally access your information within a day or two.
Client Portal
Once a client has signed the power of attorney form(s), we ask them not to email it back to us but rather to either (1) mail by US postal service or, more conveniently, to (2) upload it to our Faucher Law client portal. This portal is a more secure way to transmit documents with sensitive information (such as a social security number). You will receive an invitation from Actionstep.com (my client case management software) inviting you to create a user name and passport for the portal; please follow the directions in that email from Actionstep. Please also allow emails from Actionstep. If you haven’t received an email from Actionstep, then please check your spam folder.
California Franchise Tax Board Form 3520
The process for my getting power of attorney for you with California’s FTB is similar but takes longer because it involves an additional step. Clients must “wet” sign and date FTB Form 3520 in the middle of page 3. Once we submit your signed Form 3520 to the FTB, however, we are not immediately granted access to your information. The FTB will mail you a letter instructing you to call a number to confirm that you are requesting power of attorney for me. Please call that number: the FTB will reject the power of attorney if you do not contact them. Why does the FTB make you call them after we submit the form: they are very concerned with identity theft. I will also receive a copy of the letter the FTB sends you, so my office will also either call or email you, reminding you to call the FTB. We cannot make that call for you; you must do it.
Other Associates on Forms
I sometimes include the name of one of my associates on power of attorney forms. These are former IRS attorneys or Revenue Officers who help me on a part-time basis, and for whom I may also need power of attorney because I am planning on having them help me with your matter.
Any Questions about Power of Attorney forms? Please call the office at 818.889.8080.
May 4, 2026