An IRS Agent told me that when there is a Tax Power of Attorney on
file (for a taxpayer) all correspondence is sent to the Tax Power of
Attorney with the exception of certified mail correspondence (usually
"Final Intent to Levy" and Levy). Is there somewhere in the IRS Rules
and Regulations (that can be quoted) that supports the above
statement?  Thank you.

Good morning!

It's not clear if you're concerned with the Power of Attorney
receiving *any* correspondence or if you're concerned that the
taxpayer would receive none.  I'm going to assume that your concern is
that if a Power of Attorney is on file, the taxpayer would receive no
correspondence except for certified mail.

I went to the IRS site, which not only allows you to view and download
tax forms and publications, it also allows you to have a look at the
IRS Manual (the rules and regulations).

Here's what the manual has to say about Power of Attorney for tax
purposes:

"Power of Attorney and Declaration of Representative, Form 2848 (as
revised), may be used with regard to requests submitted to Domestic.
Tax Information Authorization, Form 8821, should be used to allow only
disclosure of tax information to a third party. See Exhibits 39.1.10-1
and -2 for the Forms and Instructions. In addition, Reporting Agent
Authorization, Form 8655 (which generally is used to appoint an
individual as reporting agent with authority to sign and file Federal
tax deposits for the taxpayer), may be used to authorize the reporting
agent as a designee of the taxpayer to receive duplicate copies of
notices, correspondence, and transcripts with respect to employment
tax returns filed by the designee. See Rev. Proc. 89-18, 1989-1 C.B.
828."

[...] 

"Authority granted.-- This power of attorney authorizes the
individual(s) named to perform any and all acts you can perform, such
as signing consents extending the time to assess tax, recording the
interview, or executing waivers agreeing to a tax adjustment. However,
authorizing someone as your power of attorney does not relieve you of
your tax obligations. Delegating authority, or substituting another
representative must be specifically stated on line 5. However, the
authority granted to an unenrolled preparer may not exceed that
allowed under Revenue Procedure 81-38, printed as Pub. 470, Limited
Practice Without Enrollment."

"39.1.10 Representation of Taxpayers Before Internal Revenue Service"
[ http://www.irs.gov/taxpros/display/0,,i1%3D5%26genericId%3D22983,00.html#ss1
]

It would appear that *duplicate* correspondence is sent to the Power
of Attorney.  The taxpayer should receive all relevant correspondence,
and is not "kept out of the loop", as it were.

Hope this helps!

missy-ga

Great answer, should have thought of going to the IRS site myself! :)

Thanks missy-ga,

I appreciate the answer.  

adixon-ga