Rick and Lori Doe have filed joint returns for the last 10 years. The IRS has selected the Grimes 2017 year for examination. Besides the return being filed late, one area of the Services inquiry is regarding certain Business expenses claimed by Rick. Upon review of these business expenses, you determine certain expenses do not qualify as deductible business expenses and, because of the amount of the expenses deducted, there is a potential for the IRS to impose penalties. Rick claimed these same business expenses in 2015 and in 2016. The Grimes also failed to disclose on their returns a foreign account they have had in the United Arab Emirates since 2014. The Grimes are leaving the country this month due to the increase in the zombies in King County, Georgia. The Grimes will be temporarily living in the United Arab Emirates in hopes the zombie infestation in Georgia dies down. They intend to live in an extremely remote area of the United Arab Emirates where there is no access to telephones, faxes, the Internet, mail service or zombies. The Grimes expect they will not return from the United Arab Emirates until November 2021. Because of their impending departure to the United Arab Emirates, the Grimes have asked you to represent them before the Service regarding the Services audit of the 2017 tax year, and the possible audit of the 2015 and 2016 tax years. The Grimes prior accountant, Jenny Jones, has a Form 2848, Power of Attorney, on file with the Service for the 2017 tax year. The Grimes want her to continue to be authorized to represent them for the 2017 tax year along with you. The Grimes want you to handle filing their joint 2018 Federal income tax return as they will not be back in the United States in time to timely file it, even with an extension Please prepare the appropriate Form(s) 2848 for the Grimes authorizing you to represent them regarding the above tax matters and tax years.