Again I echo the words of the late great Jimmy Doohan to William Shatner, as the Starship Enterprise once more is becalmed in The Silence That’s Eternal. They’ll always be On Patrol, in my heart and in those of their numberless fans.

But now it’s not Tax Court losing power (see my blogpost “Captain, We’re Losing Power, 5/12/15), but rather the taxpayer representatives of various sorts and degrees who have lost, or will lose, power.

Here’s IRS’s list of how the chosen become powerless. Read and heed, m’lads and lasses.

(POA) Rejection

Form 2848

• Missing Representative and/or Taxpayer signatures or signature dates.  (Page 5 of Form 2848 Instructions gives requirement for the signature and date.)
• Line 3. Acts authorized – Non-specific identification of tax periods (tax matters), i.e. generalizations. Example: All Years, All future periods
  Page 3 of the instructions outlines several acceptable entries for the Acts authorized, description of tax matters field.
  Example: 2012 through 2014 or 2012 – 2014 or 2012, 2013, 2014
• If the Box on Line 6, Retention/Revocation of Prior Power(s) of Attorney, is checked and no copy of the power of attorney is attached to identify the representative that is being retained.
• Missing designation and/or jurisdiction state
• Missing bar license, certification, registration or enrollment number when applicable
• Title of business taxpayer signing the POA not indicated.

Form 8821

• Missing taxpayer signature and/or date. (Page 5 of Form 8821 Instructions provides the requirement for the signature and date.)
• Non- specific identification of tax periods (tax matters), generalizations.
  Example: All Years, All future periods
• Incorrect EIN/SSN for taxpayer.

Form 706

• No representative signature and/or date.