Filing the District of Columbia Power of Attorney Tax Form is essential for managing someone else’s tax matters legally and efficiently. It grants specific authorization for representation before the Office of Tax and Revenue. Third parties cannot access or act on your behalf without this form in tax issues. Submitting it ensures transparency and compliance when dealing with District of Columbia tax authorities.

Appointing a representative or attorney-in-fact allows taxpayers to navigate complex tax procedures with professional support. This includes attending audits, handling notices, and securely accessing confidential tax records. It empowers the designated individual to communicate and act with the Office of Tax and Revenue. Such authority improves accuracy, speed, and confidence in resolving tax-related concerns.

Form D-2848 is the official document to designate Power of Attorney in Washington, D.C., for tax matters. It covers income, franchise, and real property taxes, among other obligations. Taxpayers must complete this form to ensure representation is valid and recognized. Form D-2848 is critical for managing real estate tax assessments, appeals, and payments in D.C.

What is a District of Columbia Power of Attorney Tax Form?

The District of Columbia Power of Attorney Tax Form is a legal document that grants a trusted individual the authority to represent someone else in tax-related matters. This form is crucial in Washington, D.C., because it allows the appointed agent or attorney to interact with the Office of Tax and Revenue (OTR) on behalf of a taxpayer. Whether you're a business owner, a property holder, or an individual handling your taxes, this document provides a clear legal channel for representation.

Legal Definition and Scope of the Form

  • Grants Agent’s Legal Authority: This tax form grants an attorney-in-fact or agent the legal authority to act on behalf of the principal in matters involving the District of Columbia Office of Tax and Revenue.

  • Authorizes Representation Before Tax Offices: Once completed and signed, this document allows the agent to communicate directly with D.C. tax offices and perform various actions related to tax obligations.

  • Recognized by Law and Court Systems: The designation is effective immediately upon acceptance and is recognized in court and by governmental programs when handling official tax business.

The Role of the Attorney-in-Fact in Tax Affairs

  • Authorized to Access and Submit Tax Information: The attorney may obtain tax records, submit forms, and discuss confidential tax details with the D.C. government on behalf of the principal.

  • May Act in Real Property and Financial Transactions: If real property is involved, the form authorizes the agent to handle taxes related to such property and interact with other financial institutions as needed.

  • Performs Tax Tasks the Principal Would Normally Handle: The agent may file returns, respond to notices, and resolve tax balances, essentially serving as a full representative in the eyes of the D.C. tax office.

Who Needs This Tax Power of Attorney Form?

  • Individual Taxpayers in the District: Residents of the District of Columbia who wish to authorize someone else to handle their tax matters should use this form to appoint a trusted agent.

  • Business Owners Dealing with D.C. Tax Offices: Small and large business owners in Washington may use this attorney form to designate someone who can manage tax transactions, respond to audits, and represent them before D.C. tax authorities.

  • Property Owners or Spouses Involved in Tax Disputes: People involved in real property transfers, disputes, or guardian matters related to taxes may use this document to designate a spouse, legal representative, or successor agent.

Appointing a Successor Agent and Security Measures

  • Add a Successor Agent to Ensure Continuity: Taxpayers can include a successor agent if the primary agent becomes unavailable, ensuring uninterrupted representation.

  • Built-in Legal Security and Oversight: The form is designed to prevent abuse, and the agent's improper actions may be challenged in court or through administrative review.

Completion, Signature, and Effective Date

  • The Form Must Be Completed and signed by All Parties before it becomes valid. The power of attorney tax form must be fully completed, dated, and signed by both the principal and the agent (and successor, if applicable).

  • Takes Effect Immediately Unless Otherwise Stated: The document is typically effective immediately, unless a specific date or condition is written into the form.

The District of Columbia Power of Attorney Tax Form is a critical tool that allows individuals and businesses to formally authorize an agent to handle their tax affairs. This legally binding document ensures that all dealings with D.C. tax authorities are properly managed, offering convenience and protection for the principal.

Who Can Be Your Attorney?    

A qualified attorney can be a licensed lawyer, CPA, or IRS-enrolled agent with current credentials. They must possess active certifications, professional standing, and demonstrate familiarity with tax laws. Family members or business officers may qualify if they understand the tax matter they’re handling. The IRS requires Form 2848 for authorization, confirming identity, and legal capacity.

To represent a taxpayer, the attorney must meet IRS standards, including a signed Power of Attorney. Credentials alone aren’t enough—they must understand the specific tax situation at hand. The IRS can deny representation if qualifications seem insufficient or outdated. All representatives must remain compliant with ethical and professional conduct rules.

An attorney can receive and discuss confidential tax information with authorities on behalf of the taxpayer. They may negotiate tax liabilities, respond to IRS notices, and sign binding agreements. They can contest valuations, file appeals, and request adjustments for real property tax matters. Their authority depends on the scope detailed in the signed Power of Attorney form.

Step 1: Gather Required Information

Before drafting or submitting a Power of Attorney (POA) related to tax matters, you must compile a complete set of required information. This ensures accuracy, minimizes delays, and guarantees that the authorization correctly aligns with the taxpayer's and representative’s legal responsibilities. Below are the core categories of information you must prepare:

Personal Information

Accurate personal identification is essential for validating the taxpayer’s identity with the IRS or any state tax authority.

  • Full Legal Name: Use the taxpayer’s full legal name as it appears on their most recent tax return. This prevents mismatches during IRS verification checks.

  • Social Security Number (SSN): Include the complete SSN without alterations or masking. This is a key identifier for all individual federal tax matters.

  • Current Mailing Address: List the taxpayer’s active mailing address. This is where official IRS notices and correspondence will be sent.

  • Active Phone Number: Provide a phone number that the IRS or tax authority can use to reach the taxpayer for identity confirmation or issue resolution.

Representative Information

This section confirms the identity and professional standing of the individual authorized to act on behalf of the taxpayer.

  • Full Name and Business Affiliation: State the representative’s full legal name and the name of the firm or business they represent (if applicable).

  • Professional Credential Type: Identify the representative's role—attorney, CPA, enrolled agent, or other qualified professional. This defines the scope of representation.

  • Professional License or ID Number: Include identification numbers like the DC Bar Number (for attorneys), CPA license (for certified public accountants), or PTIN (for paid tax preparers). These validate the representative’s authority to practice.

  • Mailing Address and Contact Details: Supply the representative’s official mailing address and phone number for all correspondence and follow-up related to the POA.

Tax Matters

Clearly defining the tax issues and periods ensures the POA is enforceable and limited to the taxpayer’s intent.

  • Specific Tax Types Involved: Indicate whether the POA covers individual income taxes, business taxes (e.g., payroll or excise), real property taxes, or other categories. This prevents misuse or overreach.

  • Tax Form Numbers or Descriptions: List the exact forms (e.g., Form 1040, Form 941) tied to the representation. This gives the IRS clear boundaries for access.

  • Tax Periods or Years Covered: Specify the tax years or periods the POA applies to (e.g., 2022, Q1 2023). A POA without this detail may be considered invalid.

  • Jurisdictional Scope: If state or local tax matters are involved, note the relevant jurisdictions to ensure the POA is accepted beyond the federal level.

Collecting this information carefully and completely will make the POA process faster, more secure, and less likely to face rejection or legal issues. Once this foundational step is complete, you can confidently draft or submit the POA form.

Step 2: Complete the Power of Attorney Form D-2848

To correctly complete Step 2 of the Power of Attorney Form D-2848, you must fill out several key sections that authorize representation and clearly define the scope of that authority. Each section requires precise and accurate information to ensure legal and procedural validity.

  • Personal Information Section: Provide your legal name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and address. If you are filing jointly, include the same details for your spouse to ensure joint authorization.

  • Representative Section: List your representative's full legal name, mailing address, phone number, and professional identification numbers or credentials (e.g., CPA, attorney, enrolled agent). Double-check that the contact details are current to avoid communication delays.

  • Tax Matters Section: Specify the types of taxes the representative will handle on your behalf—such as real property or income taxes. Include relevant form numbers (e.g., Form 1040, Form D-40) and indicate the specific tax periods to avoid ambiguity.

  • Acts Authorized Section: Indicate whether your representative may access your confidential tax records, negotiate with the tax authority, or sign agreements on your behalf. Only authorize actions you are comfortable delegating, which grants significant legal authority.

  • Retention/Revocation Section: State whether any existing Power of Attorney forms remain in effect or are being revoked. This prevents confusion and ensures the correct representative is empowered going forward.

Completing Form D-2848 accurately and thoroughly ensures that your representative is properly authorized to act on your behalf in tax matters without delays or legal complications.

Step 3: Review the Form for Accuracy

Reviewing the form thoroughly ensures that all personal details, such as Social Security Number and address, are completely accurate. Cross-check these fields against official identification to avoid delays or rejections during processing. Any mismatch in this section can result in the form's invalidation. Double-check spelling, number sequences, and full names for precision and consistency.

Next, confirm that the representative’s credentials, including their CAF number or licensing details, are correctly entered and up to date. The IRS relies on this section to validate authority, so any errors can prevent representation. If the representative is a CPA or enrolled agent, ensure their title is listed accurately. Avoid leaving this part blank or assuming credentials are implied.

In the tax matters section, specify each tax type, including real property taxes, and list relevant years and forms involved. Vague entries like “all taxes” may confuse or lead to limited access. Review the acts authorized to ensure you only grant necessary permissions to the representative. Remove any default or broad authorizations that do not serve the taxpayer’s purpose.

Step 4: Sign and Date the Form

Here’s a clear breakdown of what needs to happen in Step 4: Sign and Date the Form to ensure your submission is valid and processed without delays:

  • The Taxpayer Must Sign and Date the Form: The taxpayer must sign and date the form to confirm the accuracy and authorization of the information provided. If the filing is joint, the spouse must also sign.

  • Attorney-in-Fact Must Complete Their Declaration: If a representative (such as a tax professional or attorney-in-fact) is involved, they must fill out their designated declaration section and include their signature to validate their authority.

  • Signatures Must Be Original and Dated: The IRS requires original, handwritten signatures—digital or photocopied signatures are not accepted. Each signature must also accompany the correct date to prevent processing delays or rejections.

Double-checking that every required party signs and dates the form properly helps prevent unnecessary setbacks and ensures your authorization is accepted the first time.

Step 5: Submit the Form to the DC Office of Tax and Revenue (OTR)

You must submit your completed form directly to the DC Office of Tax and Revenue (OTR) using approved channels only. Mailing is a reliable option—send your form to P.O. Box 470, Washington, DC 20044-0470. In-person drop-offs at the OTR walk-in center allow quicker receipt and processing of your documents. Do not assume email or fax submissions are acceptable, as the office does not recognize these.

If you prefer a more immediate confirmation, deliver your form in person to avoid unnecessary delays or lost mail. The OTR walk-in center accepts physical submissions during normal business hours, Monday through Friday. Always bring a copy of your ID and any supporting paperwork related to your tax matter. This is especially critical when addressing real property tax issues, which may require ownership verification or prior assessments.

Do not upload your Power of Attorney (POA) form to MyTax.DC.gov, as the portal does not support submissions. However, once processed, you can track the status of your POA through the same online system. Ensure your submission includes all required attachments before sending or delivering the packet. Incomplete or incorrectly routed forms may result in significant delays or rejections by OTR staff.

Step 6: Follow Up on the Submission

After submitting your Power of Attorney (POA) form to the Office of Tax and Revenue (OTR), it is essential to monitor the progress and ensure the authorization has been properly recorded. Here's how to stay on top of the process and what to expect after submission.

Understand the OTR Processing Timeline

  • Standard Processing Duration Is 4–6 Weeks: OTR usually takes four to six weeks to process submitted POA forms. This window begins from the date they receive the form, not the date it was mailed or emailed.

  • Processing Time May Vary Based on Volume: During peak tax seasons or system maintenance periods, processing can be delayed beyond the standard timeframe.

  • Allow Full Processing Time Before Escalating: Unless urgent, wait at least four weeks before following up to avoid redundant communication or confusion.

Make a Proactive Status Inquiry

  • Call OTR Directly for an Update: You can inquire about the status of your POA form by calling the OTR’s customer service line at (202) 727-4829.

  • Be Ready to Provide Reference Information: When you call, have the taxpayer’s identifying information, such as their SSN, EIN, or case number, ready to help OTR locate the submission quickly.

  • Request Confirmation or Clarification: Ask whether your form has been received, is in review, or has already been processed. Clarify whether any additional documents are needed.

Wait for the Official Confirmation

  • Expect Written Confirmation From OTR: Once OTR has accepted and processed the POA form, they will send an official confirmation notice to the authorized representative or taxpayer.

  • Check for Confirmation via Mail or Email: The confirmation may be sent via postal mail or electronically, depending on how the original submission was made and the preferences indicated on the form.

  • Use Confirmation as Proof of Representation: This document proves that OTR has formally recognized the authorized representative, allowing communication and tax matters to proceed.

Following up on your POA submission ensures you remain informed and ready to act once the OTR completes processing. Stay organized, check for updates proactively, and keep your confirmation on file for future reference.

What Happens After Submission?

After submission, the Office of Tax and Revenue (OTR) reviews the Power of Attorney (POA) form for completeness. Once approved, the designated attorney officially receives the legal authority to represent the taxpayer. This representation includes the right to make decisions and sign documents on the taxpayer’s behalf. The taxpayer receives a confirmation from OTR verifying that the representation is active.

With authority confirmed, the attorney can begin handling specific tax matters identified in the POA form. These include accessing confidential tax records, responding to notices, and filing necessary documents. The representative can negotiate tax disputes, settle liabilities, and manage real property tax issues. OTR communicates directly with the attorney regarding all covered tax matters.

The POA remains valid until the expiration date or the taxpayer revokes it in writing. If necessary, the taxpayer can submit a new POA to replace or update the existing one. The taxpayer must notify OTR in writing to revoke authority and submit a revocation form. Once revoked, the attorney-in-fact loses all access and representation rights immediately.

FAQs

How long does it take to process a DC Power of Attorney form?

Depending on the purpose, processing a DC Power of Attorney (POA) form typically takes 5 to 10 business days once submitted to the appropriate agency, such as the DC Office of Tax and Revenue or Department of Motor Vehicles. If notarization or supporting documentation is required, allow extra time. For immediate use, a signed and notarized POA is often considered valid immediately, even before it’s officially processed. Always check the receiving agency’s timeline.

Can I file the same Power of Attorney for both DC and federal taxes?

You cannot use the same Power of Attorney (POA) form for both DC and federal taxes. Each tax authority—the District of Columbia and the IRS—requires a specific POA form. For federal taxes, use IRS Form 2848. For DC taxes, use Form D-2848. Submitting the correct form to each agency ensures your representative has legal authority to act on your behalf within that jurisdiction. Always verify the latest forms and requirements with each tax authority.

What if my representative leaves their practice or becomes unavailable?

Your care won't be disrupted if your representative leaves their practice or becomes unavailable. We will assign you a new qualified representative with similar expertise to continue supporting your journey. All your records, preferences, and progress will be securely transferred, ensuring continuity. Our team will also keep you informed during the transition and provide a brief introduction to your new representative, so you feel comfortable and supported throughout the process.

How can I check the status of my submitted POA form?

To check the status of your submitted Power of Attorney (POA) form, contact the organization or agency where you submitted it (e.g., IRS, bank, or state office). They may offer online tracking via your account or portal, or you can call their customer service line. Have your reference number or identifying details ready. If you submitted it through a tax professional or legal representative, ask them for updates directly.

Can I authorize more than one representative?

Yes, you can authorize more than one representative. Depending on the context—such as legal, medical, financial, or administrative processes—you may be able to list multiple authorized individuals. Check the organization's policies or legal requirements, as they may require written consent, identification, or notarized forms. It’s also important to clearly define each representative’s scope of authority to avoid confusion or misuse.