When you start a new representation case, you’re faced with a decision—do you file an 8821 or 2848? Both are essential tools, and it’s critical to know when to use them, how to file them, and how the CAF (Centralized Authorization File) unit processes each of them. Once you’ve finished with an engagement, it’s crucial to follow the proper case-closing procedure for withdrawing your 2848s and 8821s. Failing to do so can leave you open to potential liability in the future. Because of this potential liability, you need to perform annual FOIA (Freedom of Information Act) checks of your CAF to confirm your list is accurate.
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ASTPS
Tax Resolution Specialist
[email protected]
(716) 631-5111
Angelene is an IRS Enrolled Agent, Certified Tax Resolution Specialist, and an instructor for the American Society of Tax Problem Solvers. She has spent nearly two decades in the trenches alongside industry experts Larry Lawler and LG Brooks working on complex tax resolution cases. She has worked and consulted on thousands of cases in her career and is an instructor in the ASTPS Tax Resolution Accelerator.