What This Letter Means
Letter 2673C, Representative or Appointee/Taxpayer Response, usually comes from the IRS unit that records powers of attorney and tax information authorizations on the Centralized Authorization File (CAF). It can go to the taxpayer, the representative, or both. It answers something you or your representative sent about an authorization.
Why You Got It
The IRS uses this letter for a few specific situations:
- Revocation or withdrawal. You sent a statement revoking a representative, or a representative sent a statement withdrawing. The letter responds to that statement.
- Future years limit. The CAF records authorizations for only three future years. If your form listed years further out, the letter explains that those years weren't recorded.
- Representative not eligible. The person named on the form isn't eligible to practice before the IRS.
- Form not accepted as submitted. The IRS couldn't accept the authorization the way it was filed and explains why. For example, if a Form 2848 lists a different tax form than the matter it was sent for, the IRS may route it for the form listed and tell the representative to file a new Form 2848 for the correct matter.
What to Do
- Read the reason stated in the letter.
- If your representative still needs authority, file a new Form 2848 that fixes the problem: correct tax form, correct years, and an eligible representative.
- If you meant to revoke or end a representative's authority, keep this letter as your record.
- If you're a representative, tell your client what the letter says so nothing falls through the cracks.
Until a valid authorization is on file, the IRS won't discuss the account with your representative. If a deadline is running on your case, don't wait. Get the corrected form in, and keep copies of what you send.
If your power of attorney was rejected or you need representation in place fast, call us at (813) 229-7100.