Can an estate representative sign a power of attorney so a tax preparer can speak directly with the IRS about a deceased person’s taxes? – North Carolina

Short Answer

Yes—once a North Carolina estate has a properly appointed personal representative (executor/administrator), that representative can usually authorize a tax preparer to communicate with the IRS about the deceased person’s tax matters. In practice, the IRS typically expects an IRS authorization form (often Form 2848 for representation, or Form 8821 for information only) plus proof of fiduciary authority (commonly filed using Form 56 and supported by Letters Testamentary/Letters of Administration). A power of attorney signed by the decedent after death is not valid, so the authority must come from the court-appointed estate representative.

Understanding the Problem

In North Carolina probate, the decision point is whether the person handling the estate has legal authority as the court-appointed personal representative to let a third party (like a tax preparer) speak with the IRS about the decedent’s final income tax returns. The issue often comes up when the personal representative needs to confirm whether a prior-year return was filed or to obtain clearer wage and income information after the taxpayer’s death.

Apply the Law

Under North Carolina law, the personal representative is the person responsible for administering the decedent’s estate through the Clerk of Superior Court (the probate court official). That role generally includes handling the decedent’s unfinished financial matters, which commonly includes final tax filings and related communications. The IRS, however, does not rely on a general “estate power of attorney” alone; it usually requires IRS-specific authorization forms and proof that the signer is the fiduciary for the deceased taxpayer.

Key Requirements

Proper appointment as personal representative: Authority typically starts when the Clerk of Superior Court issues Letters Testamentary (executor) or Letters of Administration (administrator).
Correct IRS authorization for the task: The IRS generally uses Form 2848 to allow a representative to speak and act for the taxpayer, and Form 8821 to allow access to information only.
Proof of fiduciary relationship on file with the IRS: The IRS commonly requires notice that the signer is the fiduciary for the deceased taxpayer (often handled through Form 56) and supporting documents (such as certified Letters and a death certificate, depending on the request).

What the Statutes Say

N.C. Gen. Stat. § 7A-241 (Probate jurisdiction) – Probate and estate administration are handled through the superior court division and exercised by Clerks of Superior Court.
N.C. Gen. Stat. § 105-153.8(b) (Income tax return when taxpayer is deceased) – If a required individual return was not filed before death, the administrator or executor must file the return in the decedent’s name and the tax is payable by the estate.

Analysis

Apply the Rule to the Facts: Here, the decedent died on [DATE], and the estate representative is trying to complete final income tax filings and confirm whether the prior year return was filed. Because wage/income transcripts can appear masked or incomplete after death, the practical issue is not just “permission,” but using the IRS’s required authorization pathway so the tax preparer can obtain information and speak directly with the IRS. If the estate representative has Letters from the Clerk of Superior Court, that representative can usually sign the IRS authorization that allows the preparer to communicate with the IRS about the decedent’s tax years.

Process & Timing

Who files: The personal representative (executor/administrator). Where: The estate appointment is handled through the Clerk of Superior Court in the county where the estate is opened in North Carolina; IRS authorization forms are submitted to the IRS using the addresses/fax numbers in the IRS form instructions. What: Commonly, IRS Form 2848 (to allow the preparer to speak/advocate) or IRS Form 8821 (to allow information access only), plus IRS Form 56 (to notify the IRS of the fiduciary relationship) and supporting documents as required by the IRS request being made. When: As soon as the personal representative is appointed and before trying to resolve transcript gaps or confirm filing history.
IRS transcript/document request step: If the goal is confirming whether a return was filed or obtaining clearer records, the personal representative or authorized representative typically requests transcripts or copies using the IRS’s transcript/copy request process. The IRS may require specific supporting documentation for deceased taxpayers (often including proof of death and fiduciary authority).
Finalize filing and follow-up: After the preparer has authority and the needed information, the final return can be prepared and filed, and any IRS notices can be handled through the authorized representative within the scope of the authorization.

Exceptions & Pitfalls

A decedent cannot grant a new power of attorney after death: Any POA signed by the decedent is generally no longer usable once the principal dies, so the authority must come from the court-appointed personal representative.
Using the wrong IRS form: Form 8821 may allow information access but not advocacy; Form 2848 is typically needed if the preparer must speak to the IRS and resolve issues. Submitting the wrong form can lead to delays and limited access.
Not proving fiduciary authority: Even with an authorization form, the IRS may require proof that the signer is the personal representative (often shown by certified Letters and a death certificate, depending on the request). Missing documentation is a common reason the IRS will not discuss the account.
Transcript limitations: Wage and income transcripts may be masked or incomplete for certain uses or time periods. Sometimes the solution is requesting a different type of transcript, requesting a return copy, or having the IRS update its records after receiving fiduciary documentation.

Conclusion

In North Carolina, a court-appointed personal representative can generally authorize a tax preparer to communicate with the IRS about a deceased person’s taxes, but the IRS usually requires its own authorization forms and proof of fiduciary authority. The practical path is to get appointed through the Clerk of Superior Court, then submit the appropriate IRS authorization (often Form 2848 or Form 8821) along with fiduciary notice (commonly Form 56) and supporting documents. The next step is to file the authorization paperwork early enough to meet the final return filing deadline.

Talk to a Probate Attorney

If an estate is trying to finish a decedent’s final tax returns and the IRS will not release clear transcript information, our firm has experienced attorneys who can help clarify who has authority, what documentation the IRS typically requires, and how to keep the probate timeline on track. Call us today at [919-341-7055].

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.