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Third Party Authorization
- Expanded Third Party Designee - has the authority of a tax information authorization (Form 8821), limited to the tax return upon which it appears and to a standard one-year expiration date. Allows discussion of any federal tax issue arising from the tax return within the life of the authorization and for disclosure of oral and written information (transcripts) upon request.
- The Oral Tax Information Authorization is the verbal equivalent of Form 8821 and is valid until revoked or withdrawn. It is recorded on the Centralized Authorization File (CAF). The Oral Disclosure Consent is a tax information authorization limited to specific notices and oral disclosure only. It is not recorded on the Centralized Authorization File (CAF). It is recorded directly on the account. To use either, call (800) 829-1040.
- Disclosure Authorization - an e-services product, which allows the registered and approved user to submit Forms 2848 and 8821 via the Internet.
- Revised matrix - Publication 4019 (PDF) revised to reflect the above changes.
Page Last Reviewed or Updated: 03-Dec-2013