Third Party Authorization Purpose
The Purpose of an Authorization
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 (PDF).
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.
Authorizations regarding tax matters are recorded on the Centralized Authorization File (CAF) unless Line 4, Specific Use is checked. It allows IRS assistors to verify your permission to speak with your representative/appointee about your private tax related information.
There are three CAF Units which process authorizations. Their locations and fax numbers are listed at the bottom of this page. They also process "revocations". If you want to revoke an existing POA and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed POA to the IRS using the where to file chart. If the taxpayer is revoking the POA, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. If you do not have a copy of the POA you want to revoke or withdraw, send a written statement to the IRS. The written statement of revocation or withdraw must indicate that the authority of the POA is revoked, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. If the taxpayer is revoking, list the name and address of each representative whose authority is revoked. When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years or periods. If the representative is withdrawing, list the name, TIN, and address of the taxpayer. Similar rules apply to Form 8821 revocations, please see page 5 of the Form 8821 instructions.
Power of Attorney
A Power of Attorney (POA) allows the third party to represent you before the IRS. The authorized individual can advocate, negotiate and sign on your behalf. They can argue facts and the application of law. POAs can receive copies of notices and transcripts of your account.
POAs include attorneys, certified public accountants, enrolled agents, general partners, full time employees, family members, and others.
POAs must be in writing.
Tax Information Authorizations
Tax Information Authorizations (TIAs) allow your appointee to inspect or receive confidential tax information for the tax matters and periods you specify. The appointee of a TIA can be anyone you choose, including "family and friends".
TIAs can be submitted in writing or can be done over the phone. There are many different TIAs. The paper Form 8821, Tax Information Authorization (PDF),
has the same authority as the Oral Tax Information Authorization. It allows your appointee to receive verbal or written account information (transcripts) and copies of IRS notices. Form 8821 can be mailed in, faxed in or delivered to an area office. The Oral Tax Information Authority can be submitted by calling (800) 829-1040.
Another oral but limited TIA is the Oral Disclosure Consent which allows your appointee to exchange verbal information only for the tax periods you specify. This authorization is also submitted by calling (800) 829-1040.
Another common type of Tax Information Authorization is the Third Party Designee or the "Checkbox". It appears on individual income tax forms in the 1040 series (except amended returns) just above the signature line. It is also available on business tax returns in the 94X series, and on Forms 720, 1041, 1120, 2290 and CT-1 tax forms just above the signature line.
If you complete the designation, your authorization will be recorded when we receive and begin processing the tax return. No other action is required.
The designee can exchange verbal information with the IRS on return processing issues and with regard to refunds and payments related to the return.
The authorization expires one year from the due date of the tax return. Authorization covers any issue arising within the life of the authorization.
Your feedback regarding our third party authorization procedures is important to us. We welcome your comments on how best to provide the quality services you need in a manner most convenient to you.
We have worked to design products which assist in the resolution of federal tax issues at the earliest possible time and to equip our workforce with the essential tools necessary to interact appropriately with the diverse needs of our customer base.
If you have a question or comment regarding one of our existing third party authorization products, please fax it to SB/SE, Customer Accounts Services at (202) 283-4904.
We will use the feedback received to post valuable customer information on our CAF website.
Ogden Accounts Management Center
1973 N Rulon White Blvd., M/S 6737
Ogden, UT 84404
Fax (855) 214-7522
Memphis Accounts Management Center
5333 Getwell Road, Stop 8423
Memphis, TN 38101-0268
Fax (855) 214-7519
Philadelphia Accounts Management Center
International CAF MS 3-E08.123
2970 Market St.
Philadelphia, PA. 19104
Fax (855) 772-3156
Publications can be requested by calling (800) 829-3676 and (800) 829-4059 for Hearing Impaired or through the IRS Treasury website.