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Text of Instructions for IRS Form 2848: Power of Attorney and Declaration of Representative (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Jan. 25, 2018
Jan. 23, 2018. "A checkbox has been added to line 5a to allow the taxpayer to authorize the designated representative(s) to access the taxpayer's IRS records via an Intermediate Service Provider.... The designation of Student Attorney or CPA has been changed to Qualifying Student.... When a representative with a Power of Attorney calls the IRS on your behalf, they must pass authentication procedures prior to the IRS speaking to them about your tax information."
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