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.

Learning Objectives:

• Recognize the differences between the 8821 and 2848 and how to file them


• Distinguish what is considered representing clients versus obtaining information


• Identify how the CAF unit processes 8821s and 2848s


• Evaluate the process to withdraw your 2848s and 8821s


• Determine how to properly prepare a FOIA (Freedom of Information Act) request for your CAF information


• Recall what to expect and how to read your FOIA

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EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222