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The practitioner's Form 2848, Power of Attorney and Declaration of Representative, which was rejected because the span of time between the dates of representative's signature and taxpayer's signature was too great. What is the allowable time frame for the signatures?
IRS clarified the time span the dated signatures of both the taxpayer and the representative must be within 45 days for domestic authorizations and within 60 days for authorizations from taxpayers residing abroad. The sequencing of dated signatures is not critical although the taxpayer generally signs first, granting the authority, then the representative signs, accepting the authority granted.
Reference IRM 21.3.7.7.1(2)
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