EA Part 3 — Representation, Practices & Procedures

Form 2848 is used only for state tax matters, while Form 8821 is used for federal matters

Form 8821 gives broader authority than Form 2848 because it can be signed by any designee

Form 2848 authorizes eligible representation before the IRS, while Form 8821 authorizes inspection or receipt of tax information without representation authority

Form 8821 lets a designee negotiate any collection case for the taxpayer