Rev. Rul. 76-60

Advice has been requested whether a signed Form 2848, Power of Attorney, that does not contain specific authority is sufficient to authorize a taxpayer's representative to sign Form 907, Agreement to Extend Period of Limitations.

Form 907 is used to extend the two year period under section 6532 of the Internal Revenue Code of 1954 in which a taxpayer may bring suit on disallowance of a claim for refund. Form 907 itself states that it may be signed by the taxpayer's attorney or agent, provided this action is specifically authorized by a power of attorney which, if not previously filed, must accompany Form 907.

Form 2848 grants the appointed person the authority to receive confidential information and full power to perform on behalf of the taxpayer the following acts: (1) to receive checks in payment of any refund; (2) to execute waivers under section 6213(d) and 6532(a)(3); (3) to execute closing agreements under section 7121; (4) to delegate authority or to substitute another representative; (5) to execute consents under section 6501(c)(4); and (6) to perform other acts (as specified).

Section 301.6532-1(b) of the Regulations on Procedure and Administration provides that if Form 907 is signed by a person other than the taxpayer, it must be accompanied by an authenticated copy of the power of attorney or other legal evidence of the authority of such person to act on behalf of the taxpayer.

Since Form 2848 limits the authority of the taxpayer's appointed representative to those acts specified in Form 2848 and since the instructions for Form 907 provide that the agreement may be signed by the taxpayer's appointed representative only if such action is specifically authorized, a taxpayer's appointed representative may not sign a Form 907 on behalf of the taxpayer without specific authorization from the taxpayer.

Accordingly, a signed Form 2848, Power of Attorney, is not sufficient to authorize a taxpayer's representative to sign Form 907, Agreement to Extend Period of Limitations, unless language is added to Form 2848 that would encompass such authorization.