Authorized Representatives by Country: IRS Form 2848, CRA AUT-01, India

Authorized representatives by country work differently, and mixing them up is a common reason a notice goes unanswered. The IRS uses a power of attorney (Form 2848) for someone to act for you and a separate tax information authorization (Form 8821) for someone only to see your records. The CRA uses online authorization through your CRA account or Represent a Client, or the paper Form AUT-01. India's e-Filing portal adds a representative for each notice. This guide compares the three, explains who qualifies, and shows how our firm fits in.

Authorized representatives by country at a glance

How to authorize someone with the IRS

Use Form 2848 to authorize an individual to represent you before the IRS; the person must be eligible to practice and, with your authorization, can also receive and inspect your confidential tax information. Publication 947 lists who can practice: attorneys, CPAs, enrolled agents, enrolled retirement plan agents and enrolled actuaries (the last two with limited scope), all subject to Circular 230. Unenrolled return preparers with the required record of completion can represent only before revenue agents, customer service representatives and similar employees, and appraisers have no representation rights. Any individual may represent a person outside the United States before IRS personnel when the representation also occurs outside the United States.

1. Choose the representative and the matter. List the tax matters, form numbers and years or periods. The IRS will not record on its central authorization file future years that exceed three years from December 31 of the year it receives the form.
2. Complete Form 2848 and sign it. The representative also signs the declaration.
3. Submit it. Online at the IRS submit page (a Secure Access account is needed; electronic signatures are accepted only online), by fax or by mail using the filing chart. Foreign addresses use the IRS International CAF Team.
4. Keep a copy and confirm that the IRS recorded it.
5. Revoke when finished. Write REVOKE across the top of the first page with a current signature and date, and send a copy to the IRS.

For foreign account reports, the IRS says you may use Form 2848 or a general power of attorney under state law. If you use Form 2848, describe the matter as relating to the Report of Foreign Bank and Financial Accounts, enter FinCEN Form 114 as the form number and list the calendar years. To let someone e-file your FBAR for you, FinCEN Report 114a is used and kept in your records; see our FBAR guide. Form 8821 authorizes someone only to inspect and receive information, not to represent you. A CP2000 response form also has an authorization section for letting another person contact the IRS about that notice.

How to authorize someone with the CRA

For individuals, the CRA describes these routes:

• Your CRA account. The fastest way is to sign in and add the representative under Profile.
• Represent a Client. The representative, using a RepID, submits the request and you confirm it under pending authorizations in your account. Alternatively you give the representative information from a notice of assessment or a return processed at least six months ago.
• Signed consent. If you cannot register or give tax information, the representative may need your signed consent.
• Form AUT-01. This is the slowest route. It authorizes offline access only, by phone, mail, fax or in person; a separate form is needed for each representative, and it must be sent within six months of signing.

Personal accounts offer two access levels: Level 1 allows access to information only, and Level 2 allows access to information and to make certain account changes. Business accounts add Level 3, which delegates authority, including the ability to authorize others. The Taxpayer Bill of Rights confirms your right to choose a person to represent you, while you remain legally responsible for your own affairs. We do not act for you before the CRA; your Canadian CPA or tax lawyer holds the authorization.

How to authorize someone in India's e-Proceedings

The Income Tax Department's e-Proceedings manual lists, as a prerequisite, authorization to act as an authorized representative if you respond on a taxpayer's behalf. A representative is added for a notice from the portal.

1. Sign in to the e-Filing portal and open Pending Actions, then e-Proceedings.
2. Select the notice and choose Add or View Authorized Representative.
3. If none is listed, add one; if one is already on file, choose Make Active and confirm.
4. Validate with the OTP sent to the primary mobile number and registered email; it is valid for 15 minutes with three attempts.
5. The representative responds under As Authorized Representative and can use the portal's adjournment request for a due date.
6. Withdraw the authorization when the matter ends; the status changes to Cancelled, and a reason is required if the request was already accepted.

The manual does not limit the representative to Chartered Accountants, and it does not set the categories of eligible persons. Which persons qualify under the Act that applies to your year is a point for your Indian CA; see our India Income-tax Act 2025 transition guide. We recommend adding a representative on the portal rather than sharing your login password.

Practical rules for all three countries

• Authorize only for the matter and years needed.
• Keep a dated copy of each authorization and the confirmation.
• Do not give anyone your password or one-time codes.
• Ask each representative to confirm which agency, forms and periods their authority covers.
• Revoke authority when the matter ends.

A worked example

Anil, a resident of Aurora with a sister in Toronto and parents in Pune, receives a CP2000, a CRA review letter for rental income and an Indian portal notice. He signs Form 2848 for the CP2000 year so our firm can speak to the IRS. His sister's Canadian CPA is added in the CRA account at Level 2 so she can read and file the requested documents. In the Indian portal, the family Chartered Accountant is added as authorized representative for the notice, using an OTP. Three authorizations, three systems, one shared folder. The scenario is hypothetical.

Mistakes to avoid

• Using Form 8821 when you need someone to speak for you.
• Using Form AUT-01 and expecting online access.
• Listing "all years" or "all matters" instead of the specific periods.
• Forgetting to revoke an old authorization.
• Letting an unlicensed person represent you where the agency requires a qualified practitioner.

How we can help

Our firm, based in the Aurora, Illinois area, handles IRS and Illinois matters directly. We prepare and file Form 2848, represent you in notices, audits and collection, and manage the Illinois side. For the CRA or Indian authorities, we do not represent clients: we coordinate with your Canadian CPA and Indian Chartered Accountant so deadlines and numbers match. See IRS and state tax representation, the response checklist and what to do first with an IRS notice. No outcome is guaranteed. Browse the notices hub for every guide in this series.

Frequently asked questions

General information only. It is not tax, legal, accounting or immigration advice for your situation, and rules change; confirm the current rules with the official source or a licensed professional in the relevant country.