What is a Specific Use?

Specific use refers to a situation where a taxpayer gives a representative power of attorney in a specific context rather than overall. This means the power of attorney does not go on a central IRS register. As a result, in specific use cases, the representative must bring the relevant documentation with them to every meeting with the IRS.

Power of attorney is a general legal concept. It means that one person has authorized someone else to act on his behalf and make legal decisions. In the context of the IRS, the person with the power of attorney can represent the taxpayer, record any interview with IRS officials, sign some relevant paperwork, and collect a refund check. The person with power of attorney can only sign a tax return under specific circumstances that render the taxpayer physically unable to sign, such as in the case of injury or absence.

Usually, a person granted power of attorney must register with the IRS on a computer database known as the Centralized Authorization File. This serves two main purposes. It allows IRS officials to check the database rather then physically inspect the power of attorney document on every occasion. It also allows officials to make sure they can send copies of all relevant paper work to the taxpayer after a meeting with the person holding the power of attorney.

Not all powers of attorney are eligible to be listed on the Centralized Authorization File. The general principle is that the CAF system only deals with powers of attorney documents that are concerned with all tax issues over a specified tax year. Powers of attorney that relate only to a certain situation fall into the specific use category and cannot be listed on the CAF. A person with a specific use power of attorney will normally need to mail or fax a copy of the document to the IRS office that will deal with the issue. The IRS also advises that the person bring a physical copy of the document to every meeting in case it needs to be inspected.

There are two main IRS documents relating to specific use. Form 2848 is used for officially recording a power of attorney with the IRS and naming a person as a representative. Form 8821 is used for authorizing the IRS to release information about a taxpayer to a representative. In both cases, line four of the document requires the taxpayer to check a box to indicate that the power of attorney is for a specific use.