Date of decision:
An IRS Form 2848 named three representatives to represent the taxpayer with the IRS. One of the representatives had not signed the form and another representative signed the form on that representative's behalf. The IRS determined that the third representative had not been duly appointed. The representative signing on the third representative's behalf simply signed his own name and did not indicate he was signing on the other party's behalf. In addition, Form 2848 Section 5(a), Part I did not provide that representatives had the power to appoint another representative. C.C.A. 201544024 (Sept. 16, 2015).