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IRS Letter 5447C: Power of Attorney Processed

The LTR 5447C confirms the IRS processed your Form 2848 (Power of Attorney and Declaration of Representative). Your designated representative now appears in the IRS's Centralized Authorization File (CAF) and can access your tax information, receive copies of your notices, and communicate with the IRS on your behalf for the matters and periods specified on the form.

What Your Representative Can Do

With an active POA, your representative can call the IRS and discuss your account, request and receive account transcripts, respond to IRS correspondence, negotiate installment agreements and offers in compromise, represent you in audits and Appeals conferences, and sign certain documents on your behalf (if specifically authorized on the Form 2848).

Verify the Details

Confirm the representative's name and CAF number are correct. Verify that the tax matters (income tax, employment tax, etc.) and tax periods listed match what you authorized. If anything is wrong, submit a corrected Form 2848.

Revoking or Changing Representatives

If you want to change representatives, file a new Form 2848 with the new representative's information. The new POA automatically revokes the prior one for the same matters and periods unless you check the box indicating it should not. To revoke all POAs without designating a new representative, submit a written revocation to the IRS.

If you need to set up or modify a power of attorney, call us at (813) 229-7100.

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