To revoke an IRS power of attorney, pull your copy of Form 2848, write “REVOKE” across the top of the first page, sign and date it below that word, and fax or mail it to the IRS Centralized Authorization File (CAF) unit that handles your state. That one step ends your representative’s authority on the tax matters and periods listed on the form. The same approach works for Form 8821 if you granted a Tax Information Authorization instead.
Revoke Using Your Copy of the Original Form
This is the cleanest path and the one the IRS instructions describe first. Take the Form 2848 (or Form 8821) you originally filed, write “REVOKE” across the top of page one, and add your current signature and the date underneath. Then send it to the correct CAF unit.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
The form already carries everything the IRS needs to match your revocation to the right record: your name and taxpayer identification number, the representative’s name and nine-digit CAF number, and the specific tax matters and periods covered.2Internal Revenue Service. Instructions for Form 2848 Nothing else needs to be added.
Revoke Without a Copy of the Original
If you can’t locate the form you filed, send the IRS a written statement instead. The statement needs to say the authority is revoked, list the tax matters and years or periods involved, name each representative whose authority you’re ending, and carry your signature and the date.3Internal Revenue Service. Instructions for Form 2848 The same elements apply for a Form 8821 revocation.4Internal Revenue Service. Instructions for Form 8821
Writing “revoke all years/periods” covers everything on file at once, which is simpler than listing years individually when you want a full termination.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative Include the representative’s CAF number if you can find it on old correspondence; without it, the IRS has to search its records by hand, which slows processing.
A third option is to fill out a fresh Form 2848 or Form 8821 with the same information as the original, write “REVOKE” across the top, and sign and date it.3Internal Revenue Service. Instructions for Form 2848 This works well when you remember the representative’s details but no longer have the signed form.
Revoke Only Certain Years or Matters
You don’t have to end everything. If your representative handles multiple years and you only want to pull authority for some of them, list only the matters and years you want revoked. Anything you leave off stays active under the original authorization.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
The IRS processes exactly what you write. If you accidentally include a year you meant to keep, restoring the representative’s authority requires filing a new Form 2848. Read your revocation twice before sending it.
Where to Send the Revocation
Paper revocations go to the CAF unit for your state. There are two domestic units and one international team.3Internal Revenue Service. Instructions for Form 2848
- Memphis CAF unit. Covers Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, and West Virginia. Mail: Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118. Fax: 855-214-7519.
- Ogden CAF unit. Covers Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, and Wyoming. Mail: Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201. Fax: 855-214-7522.
- International CAF team. Covers APO/FPO addresses, U.S. territories, and foreign countries. Mail: Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104. Fax: 855-772-3156 (304-707-9785 from outside the United States).
Fax tends to be faster than mail because the transmission confirmation gives you proof of delivery that day. If you mail the revocation, use certified mail. Check the current instructions at IRS.gov/Form2848 under “Recent Developments” before sending, since the fax numbers can change.
If your authorization relates to an active IRS matter, such as an audit or a collection case, send a copy of the revocation directly to the IRS employee handling the case along with the one going to the CAF unit. That employee will stop talking to the former representative right away, without waiting for the database to update.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
Faster Alternatives
Filing a New Form 2848 Replaces the Old One
If you’re switching representatives, you may not need a separate revocation at all. Line 6 of Form 2848 provides that filing a new power of attorney automatically revokes any earlier power of attorney on file for the same tax matters and periods.5Internal Revenue Service. Form 2848 The new filing does the work for you.
Two cautions. First, if you want to keep an existing representative in place alongside a new one, you have to check the Line 6 box and attach a copy of the authorization you want preserved; otherwise it gets wiped out. Second, filing a new Form 2848 does not revoke any Form 8821 Tax Information Authorizations. Those have to be revoked separately.3Internal Revenue Service. Instructions for Form 2848
Ask Your Representative to Withdraw Online
Tax professionals can withdraw their own authorizations through the IRS Tax Pro Account, which removes the authorization from the CAF database immediately rather than after paper processing.6Internal Revenue Service. Tax Pro Account If you’re parting on reasonable terms, asking your representative to withdraw this way is the fastest way to end the authorization.
Individual taxpayers can also manage authorizations through their IRS Online Account. Submitting a new authorization there revokes any prior authorization for the same tax matters and periods.7Internal Revenue Service. Submit Power of Attorney and Tax Information Authorizations If you only want to cut off a representative’s access and don’t need to appoint a new one, paper is still the direct route.
Signing for a Business or Estate
When the taxpayer isn’t an individual, the revocation has to be signed by someone with legal authority to act for the entity. The requirements track the ones for granting the authority in the first place.3Internal Revenue Service. Instructions for Form 2848
- Corporations or associations: an officer with authority to bind the entity, who must enter their exact title.
- Partnerships: all partners sign, unless one partner has written authorization to act for the partnership; in that case only that partner signs and a copy of the authorization is attached.
- Partnerships under the centralized audit regime: the partnership representative, or the designated individual if applicable, signs.
- Estates: if there are multiple executors, only one co-executor with binding authority needs to sign.
Signature problems are one of the common reasons a revocation gets kicked back. If you’re not sure you have signing authority for the entity, check with whoever filed the original Form 2848.
When You Don’t Need to File a Revocation
Some events end a power of attorney on their own. The death of the taxpayer voids the representative’s authority, and any action the representative takes after the date of death is invalid. The authorization also terminates if the representative dies or becomes legally incapacitated. The IRS doesn’t require a formal revocation in these situations because the CAF unit updates its records from internal notifications and later filings.
A representative who is suspended or disbarred from practice before the IRS by the Office of Professional Responsibility can no longer act under an existing power of attorney.8Internal Revenue Service. Guidance on Restrictions During Suspension or Disbarment From Practice Before the Internal Revenue Service Even so, if you learn your representative has been suspended or disbarred, file a revocation to clean up the CAF record.
Confirming the Revocation Was Processed
The IRS does not send a confirmation letter after processing a revocation. If you faxed it, your transmission confirmation is your first proof. For actual confirmation that the representative is off your account, call the general taxpayer line and ask whether the representative still appears on file for the relevant tax matters and periods. Tax professionals with a linked CAF number can see current authorizations in real time through the Tax Pro Account.6Internal Revenue Service. Tax Pro Account Your IRS Online Account may also show the current status.
Send a copy of the signed revocation to the former representative too. It formally notifies them that the relationship has ended and keeps them from inadvertently contacting the IRS on your behalf. If an audit or collection case is in progress, the assigned IRS agent should also get a copy so they stop communicating with the former representative right away.