When is it necessary to file a form $2848-$ Power of Attorney for a client? As a practitioner in the tax and accounting field, think about how you may feel in being the person who has to speak to the IRS on behalf of your client. In what way can you benefit your client, when you are speaking with a representative from the IRS on a problem the client has such as; asking the IRS for relief of a huge penalty and interest based on failure to pay on time due to financial constraints. Perhaps the client is working $2$ jobs and has several dependents to care for and is having trouble making ends meet.