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Tax practitioners increasingly find Form 2848, Power of Attorney and Declaration of Representative, to be an integral component of providing professional service to taxpayers, whether that service is in tax compliance or correspondence and controversy representation. The complexity of tax laws and problems in dealing with the IRS require tax practitioners to rely on Form 2848 more frequently. In addition, many states have their own version of a power of attorney (POA) form, and practitioners should be aware of these when dealing with state revenue departments. This column discusses some of the rules regarding preparation of Form 2848 and also addresses professional ethics issues that arise in dealing with the form. In recent years, many practitioners have been obtaining Forms 2848 as a standard and cautionary procedure in the course of preparing income tax returns to enable access to return information filed with the IRS on behalf of clients and to monitor any IRS correspondence that may arise after the returns have been filed. Due-diligence concerns may require obtaining an account transcript showing items such as the estimated tax payments and withholding reported under the taxpayer's Social Security account number (SSAN) and the various Forms 1099 reported under the taxpayer's SSAN to accurately report all information for the taxpayer. This is especially true for taxpayers with substantial complex financial products, brokerage transactions, and deficient recordkeeping.