The representative only needs authority for one civil penalty notice. Does the Form 2848 have to say that explicitly?
I do not want to hand over a broad power of attorney if the only live issue is a single civil penalty notice tied to one year. At the same time, I know the IRS can be literal about what an authorization covers, so I do not want the form rejected or treated as too vague because we assumed the notice details were obvious.
If the form should specifically describe the penalty matter and period, I want to draft it that way from the start. That feels better than using generic language and then discovering later that the representative was not properly authorized for the one issue we actually cared about.
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