FAQ General Information - IRS
Does a power of attorney stay in effect for more than one year?
When you complete the Form 2848, Power of Attorney and Declaration of Representative
, you must show the type of tax, the tax form number, and the year or period(s) for which the power is granted. You can list returns for any number of specified years or periods that have already ended and returns for years or periods that will end no later than three years from the date the form is signed. A general reference to "all years," "all periods," or "all taxes" is not acceptable. The Form 2848 will be returned to you for correction if you use such general references. For additional information, refer to Tax Topic 310
, Power of Attorney Information