How do you complete Form 2848 when you are not sure what years are filed or not filed?

Nothing is more frustrating than to call the IRS and be told your Power-of-Attorney does not cover everything and to consider expanding it, and then have the IRS give you the \”courtesy\” of hanging up on you. To avoid this, we complete the Power-of-Attorney so that it covers everything: we go back to 2000 and ahead 3 years past the current year as allowed per the 2848 instructions.
For individuals, we do \”Income\” for 1040 for 12/31/2000 – 12/31/2024 and \”Civil Penalties\” for 3/31/00 – 12/31/24. We will include \”separate assessments\” just in case the clients get divorced or one spouse has tolled the statute on only their tax debt (eg, only one spouse filed bankruptcy or an offer or innocent spouse) and the liabilities are separated.
For businesses you cover income, employment (941) and employment (940) for tax years 2000 – 2024.