What This Letter Means
Letter 4527C tells you the IRS did not process a Form 2848, Power of Attorney, that named your return preparer as your representative under designation H, Unenrolled Return Preparer. The authorization was not recorded, so the IRS will not deal with that person on your behalf for the years listed.
An unenrolled return preparer (someone who is not an attorney, CPA, or enrolled agent) can represent you only in narrow situations. The preparer must have prepared and signed the return for that year, and the return must be under examination. For returns prepared after 2015, the preparer must also participate in the IRS Annual Filing Season Program. Even then, they can only appear before examiners and customer service staff, not before Collection or Appeals.
The letter is used when:
- The IRS could not confirm the preparer prepared the return, for example because the preparer's PTIN did not match the return.
- The year listed is not under examination.
- The IRS could not verify your name or identifying information on the form.
What to Do
- If the return is under audit and the preparer did prepare it, send proof. The IRS can accept a copy of the original return showing the preparer, or a copy of the IRS audit letter for that year.
- If you need full representation, use an attorney, CPA, or enrolled agent and file a new Form 2848.
- If you only want the preparer to see your information, Form 8821 allows that without representation. If you already have one on file, the letter will say so.
Deadlines
The letter itself has no response deadline. But any IRS notice you are dealing with still does. Don't let a rejected authorization cause you to miss the date on an audit or balance due notice. Respond to those directly while you sort out representation.
If you received Letter 4527C and need someone who can represent you in any IRS matter, call us at (813) 229-7100.