Third Party Authorization

IRS Definition

There are two major reasons for granting a third-party authorization for the purpose of resolving your federal tax issues. The first reason for granting an authorization is for the purpose of allowing an individual to represent you in tax matters before the IRS. This authorization is a “Power of Attorney” and is submitted using Form 2848.

The second reason is to allow any individual, corporation, firm, organization or partnership you designate, your appointee, to inspect and/or receive your confidential tax information in any office of the IRS for the type of tax and years or periods you list on Form 8821, Tax Information Authorization.

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If you don’t want to deal with the IRS yourself, you can fill out IRS Form 2848, Power of Attorney and Declaration of Representative, and designate a representative that will be able to contact the IRS for you. This form allows your representative to get information about your tax account and discuss it with the IRS. Your representative will be able to advocate for you and represent you during an IRS audit, collection matter, appeals conference, or other IRS issue. You can also authorize your representative to receive copies of notices and other correspondence the IRS sends to you.

IRS Form 8821, Tax Information Authorization, allows an individual, corporation, firm, organization, or partnership that you choose to obtain information about your tax account from the IRS, but they cannot act on your behalf.

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