To revoke an IRS power of attorney, write “REVOKE” across the top of a copy of the Form 2848 you originally filed, sign and date it below that word, and send it by fax or mail to the IRS Centralized Authorization File (CAF) unit that serves your state. If you don’t have a copy of the original form, a signed written statement identifying the representative and the tax matters covered does the same job. Tax professionals can also withdraw their own authorizations instantly through the IRS Tax Pro Account.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
Mark Up a Copy of the Original Form
The cleanest revocation uses the form you already filed. Pull your copy of Form 2848, write “REVOKE” across the top of the first page, and add a fresh signature and date below the annotation. Then send it to the correct CAF unit.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
This works well because the form already carries what the IRS needs to find the record: your name and taxpayer identification number, the representative’s name and CAF number, and the specific tax matters and periods. The CAF number is a unique nine-digit number the IRS assigns to each representative, and having it on the paperwork lets the CAF unit match your revocation to the right file quickly.2Internal Revenue Service. Instructions for Form 2848
You can also print a blank Form 2848, fill in the same information the original contained, write “REVOKE” across the top, and sign and date it. That’s useful if you know the details but no longer have the filed copy.3Internal Revenue Service. Instructions for Form 2848
If You Don’t Have the Form or the Details
Send the IRS a signed written statement instead. It has to say that the authority is revoked, list the specific tax matters and years or periods covered, and identify each representative by name and address. Sign and date it.3Internal Revenue Service. Instructions for Form 2848
If you want to pull all authority for every year on file, write “revoke all years/periods” rather than trying to list them out. Without the representative’s CAF number the IRS has to hunt through its records by hand, so include that number if you can dig it up from old correspondence or by asking the representative directly.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
Revoking Only Certain Years
You don’t have to end everything. If a representative handled both 2023 and 2024 and you only want to cut them off for 2023, list only that year and the associated tax matter on your revocation. Anything you don’t list stays active under the original authorization.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
Be precise. The IRS processes exactly what you write. If you accidentally include a year you meant to keep, you’ll have to file a new Form 2848 to restore the authority for that year.
Where to Send a Paper Revocation
Revocations go to the CAF unit that covers 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 to 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 to 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 to Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104. Fax: 855-772-3156, or 304-707-9785 from outside the United States.
Fax numbers can change without notice, so verify the current numbers at IRS.gov/Form2848 under “Recent Developments” before sending. Fax gives you an immediate transmission confirmation and is generally faster than mail. If you use mail, send it certified so you have proof of delivery.
If the authorization relates to a matter being worked by a specific IRS employee, such as an ongoing audit or collection case, send a copy of the revocation directly to that employee in addition to the CAF unit. The assigned agent will stop dealing with the former representative right away, before the CAF database catches up.1Internal Revenue Service. Instructions for Form 2848 – Section: Revocation of Power of Attorney/Withdrawal of Representative
Filing a New POA Instead
You may not need a standalone revocation. Line 6 of Form 2848 states that filing a new power of attorney automatically revokes any earlier power of attorney on file for the same tax matters and periods.4Internal Revenue Service. Form 2848 So if you’re switching from one accountant to another, filing the new Form 2848 takes care of the old one.
If you actually want to keep the earlier representative and add a new one, you have to check the box on Line 6 and attach a copy of the earlier power of attorney. Skip that step and the old authorization is wiped out automatically.3Internal Revenue Service. Instructions for Form 2848
Individual taxpayers can also submit and manage authorization requests through the IRS Online Account. When a new authorization for the same matters and periods is submitted digitally, the earlier one is revoked.5Internal Revenue Service. Submit Power of Attorney and Tax Information Authorizations
Form 8821 Is Separate
If you also granted a Form 8821 Tax Information Authorization, filing a new Form 2848 does not touch it. Form 8821 authorizations must be revoked separately, using the same approach: write “REVOKE” on a copy of the 8821 (or send a signed statement identifying the designee and the tax matters), sign, date, and submit it to the CAF unit. Form 8821 is narrower than a power of attorney: it lets someone view and receive your confidential tax information but not represent you, sign documents, or advocate your position.6Internal Revenue Service. Instructions for Form 8821
Business Entities and Estates
If the taxpayer is a business or estate rather than an individual, whoever signs the revocation must have legal authority to bind that entity. For a corporation or association, that means an officer authorized to bind it, signing with their exact title. For a partnership, all partners must sign unless one has written authorization to act alone, in which case a copy of that authorization has to be attached. Partnerships under the centralized audit regime sign through the partnership representative. For an estate with multiple executors, one co-executor with binding authority is enough.3Internal Revenue Service. Instructions for Form 2848
Getting the signature wrong is one of the faster ways to have a revocation rejected. The signing rules for revoking are the same as those for granting the authority in the first place.
When You Don’t Need to File Anything
Some events end the authorization on their own. The taxpayer’s death voids the representative’s authority, and any action the representative takes after the date of death is invalid. The representative’s death or legal incapacity also terminates the authorization. No formal revocation filing is required in those situations.
A representative suspended or disbarred by the IRS Office of Professional Responsibility can no longer act under an existing power of attorney, and any attempt to do so is treated as a violation of the suspension.7Internal Revenue Service. Guidance on Restrictions During Suspension or Disbarment From Practice Before the Internal Revenue Service If you find out your representative has been suspended or disbarred, file a revocation anyway so the CAF record is clean.
Confirming It Went Through
The IRS does not send a confirmation letter when it processes a revocation. If you faxed it, keep the transmission confirmation as your initial proof. After that, the most reliable check is to call the IRS taxpayer line and ask whether the representative still appears on your account for the tax matters and periods you revoked.
Checking your IRS Online Account may also show current authorization status. Tax professionals with a linked CAF number can verify status themselves through the IRS Tax Pro Account, which displays active authorizations on the CAF in real time.8Internal Revenue Service. Tax Pro Account
Send a copy of the completed revocation to the former representative as well. That formally notifies them the relationship is over and prevents them from contacting the IRS on your behalf while the paperwork is still being processed.