There are times that you need someone to work with the IRS on your behalf and they Service has made it rather easy for that to occur. A Form 2848 has to be filled out and submitted to the service. This form should be faxed to the IRS and not mailed. Mailing takes forever, especially since COVID.
The IRS will accept a power of attorney other than Form 2848 provided the document(s) satisfies the requirements for a power of attorney.
If you want to revoke a previously executed power of attorney and do not want to name a new representative, you must write “REVOKE” across the top of the first page with a current signature and date below this annotation. This is for when you want to fire the person you are working with, whether it be a client or a CPA.