You have a durable power of attorney$--$not a Form $2848--$that contains all information required for validity under the Conference and Practice Requirements. In order to have the IRS enter this durable power of attorney on the Centralized Authorization File, you must submit

A$.$

The durable power of attorney and Form $8821,$ Tax Information Authorization.

B$.$

The durable power of attorney and a completed Form $2848.$

C$.$

The durable power of attorney and Form $8821,$ Tax Information Authorization AND the durable power of attorney and your Social Security number.

D$.$

The durable power of attorney and your Social Security number.