Specific Use

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Definition: Specific Use

It signifies a specific purpose for a power of attorney with the IRS that is not documented on the centralized authorization file. Specific issues demanding powers of attorney include recovery of trust funds, civil penalties, private letter rulings, EIN applications and other tax and accounting related issues.

Further specific uses deal with authenticating taxpayer information, deceased taxpayers and small business elections.

The IRS does not document a power of attorney for a specific use, so the representative with the power of attorney must bring it to every meeting with the IRS. Specific use requests can be made using form 8821.


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