Remove an old IRS authorization without leaving a second permission behind

Reconstruct the permission inventory

1. Collect every signed authorization from the company’s records and former/current advisers. Record the form, taxpayer, designee/representative, matters, periods and date.
2. Mark whether each copy is a draft, signed, submitted or supported by IRS recording/response evidence. Unknown status is a question to resolve, not proof of either active or inactive access.
3. Separate CAF authorizations from specific-use permissions handled by a particular IRS office. Keep the case/office reference with the document.
4. Decide the intended scope of removal: one person, certain matters/periods, or complete removal. Preserve authorizations that should remain in a separate list.

Follow the rule for the exact form

For Form 2848, a taxpayer revoking a prior power without naming a new representative writes “REVOKE” across the top of the first page with a current signature and date below the annotation, and sends the copy using the instructions. Without a copy, the instructions describe a signed and dated statement identifying the revocation, matters and years/periods, and the name and address of each recognized representative. They distinguish a representative’s “WITHDRAW” from the taxpayer’s revocation.

For Form 8821, the taxpayer can write “REVOKE” across the authorization and provide a current taxpayer signature and date under the original signature. Without a copy, the instructions specify the information needed in a notification. Specific-use revocations go to the office handling the case. Use the current instructions for the actual scope and route; this page does not generate a signed revocation.

Do not rely only on the replacement form

A new 2848 recorded in CAF generally revokes an earlier CAF power for the same matter, subject to the retention rules. Specific-use treatment differs. The 8821 instructions have their own retention and revocation rules. These are not interchangeable mechanisms.

If you want to retain prior permissions, the instructions require specific action and copies in the relevant circumstances. If you want to withdraw only part of an authorization, do not casually write “all years/periods.” The private inventory should make the intended result unambiguous before a signature is requested.

Close the evidence chain, not just the service contract

Keep the exact annotated copy or statement, authorized signature, destination source checked on the action date, submission/delivery evidence and any IRS acknowledgment or follow-up. “Former adviser contract ended” is a business event; “revocation submitted” and “IRS status confirmed” are different claims.

Canceling a provider login or its billing arrangement is a separate system change. Do not infer that it revokes IRS permissions, and do not share passwords with a new adviser as a substitute for a properly scoped authorization.

Your private worksheet

Keep this record with your own source files. There is nothing to enter or upload here. Copy the headings, or open the plain-text sheet to save locally.

Open the text worksheet →

Permission row

Form type, taxpayer, person/organization, matters, years/periods, original copy and CAF/specific-use evidence.

Intended removal

All or specified scope; permissions to retain; reason for review and authorized decision-maker.

Revocation package

Copy available or missing, correct form-specific process, signer authority and exact final document.

Delivery record

Current official route checked, actual submission/date and evidence; office/case for specific-use.

Result and follow-up

What IRS evidence confirms, what remains unknown, and separate provider-access actions.

Two fictional files to compare

Invented examples with no real applicant, taxpayer number or live account.

What completes this review?

Close each inventory row only to the extent supported: prepared, submitted, delivery evidenced or status confirmed. A revocation draft is not proof that IRS access has ended.