Taxpayers can authorize a third-party representative to work with the IRS on their behalf.
Sometimes, this person is an unpaid family member or friend, and sometimes, this is a *tax professional hired by the taxpayer.*
Different types of representatives need different authorizations before representing the taxpayer to the IRS.
Taxpayers who want to have a third party represent them must formally grant them permission to do so.
Here are different types of third-party authorizations:
▪ Power of Attorney– Allows someone to represent a taxpayer in tax matters before the IRS. With this authorization, the representative must be an individual authorized to practice before the IRS.
▪ Tax Information Authorization– Appoints a person to review or receive a taxpayer's confidential tax information for the type of tax for a specified period.
▪ Third Party Designee– Designates a person on the taxpayer's tax form to discuss that specific tax return and tax year with the IRS.
▪ Oral Disclosure– Authorizes the IRS to disclose the taxpayer's tax info to a person the taxpayer brings into a phone call or meeting with the IRS about a specific tax issue.
| ▪ | Power of Attorney– Allows someone to represent a taxpayer in tax matters before the IRS. With this authorization, the representative must be an individual authorized to practice before the IRS. |
| ▪ | Tax Information Authorization– Appoints a person to review or receive a taxpayer's confidential tax information for the type of tax for a specified period. |
| ▪ | Third Party Designee– Designates a person on the taxpayer's tax form to discuss that specific tax return and tax year with the IRS. |
| ▪ | Oral Disclosure– Authorizes the IRS to disclose the taxpayer's tax info to a person the taxpayer brings into a phone call or meeting with the IRS about a specific tax issue. |
Revoking a third-party authorization
A taxpayer can choose to revoke any authorization at any time.
