A third party authorization is a signed document and/or an oral statement made, by a taxpayer, granting a third party the authority to perform specified acts on behalf of the taxpayer. Third party authorizations include a Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, non-written tax information authorization, Oral Disclosure Consent, Third Party Designee (aka Checkbox), Estate Tax Return Power of Attorney, or an e-services Disclosure Authorization.

The Checkbox election is made directly on the tax form. Checkbox authority:

The terms "recognized representative" or "representative" refer to an individual who the taxpayer has authorized to represent the taxpayer before the IRS on a valid Form 2848, Power of Attorney and Declaration of Representative. The term "appointee" refers to a person to whom the taxpayer has consented to the disclosure of return or return information on a valid Form 8821, Tax Information Authorization. The term "designee" refers to a person to whom the taxpayer has consented to the disclosure of return or return information through an "Oral Disclosure Consent (ODC)" terminology or Checkbox election on the tax return.

More information on disclosures may be found in IRM 11.3.1Introduction to Disclosure. IRM 11.3.2Disclosure to Persons with a Material Interest, and IRM 11.3.3. IRM 21.1.3, Operational Guidelines Overview, contains guidelines for preventing unauthorized disclosures when assisting taxpayers and third parties.

For information on powers of attorney, see IRS Publication 947, Practice Before the IRS and Powers of Attorney, Treasury Department Circular No. 230 Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Low Income Tax Clinics and Appraisers Before the IRS, and Publication 216, The Conference and Practice Requirements, 26 CFR, Part 601.

In limited circumstances and under certain conditions, an individual preparer of tax returns may practice before the IRS without enrollment. Revenue Procedure 81-38 prescribes the standards of conduct, the scope of authority, and the circumstances and conditions under which an individual preparer of tax returns may exercise the privilege of limited practice without enrollment. Subpart E, Publication 470, Limited Practice Without Enrollment, contains information pertaining to unenrolled return preparers.

More than one person can be designated on a Tax Information Authorization.

Authorization information pertaining to most federal tax matters is maintained on the CAF. . IDRS provides nationwide access to CAF information. See IRM 2.3, IDRS Terminal Responses, and IRM 2.4,IDRS Terminal Input. Refer to Document 6209, IRS Processing Codes and Information, when researching issues such as Master File (MF) tax codes and filing requirements.

The CAF contains:

The CAF maintains an electronic record of an authorization. An authorization which has already been recorded on the CAF may be updated at any time. The authorization must contain current dated signatures from both the taxpayer(s) and their representative(s) to evidence current intent.

The maximum number of third party representatives that may be recorded on the CAF per tax module is 50. Capacity was expanded to accommodate large corporations. A maximum of 2 third parties can be designated to receive notices; however, only one representative may receive refunds per tax module.

The CAF database accepts up to three future years. Compute this by adding three future years to the current calendar year.

Authorizations submitted electronically through Disclosure Authorization (DA) are processed and posted directly onto the CAF database and require no manual process. DA will:

An identifying number is assigned to each third party for whom a CAF record is established. CAF numbers are unique numbers; different from the third party's TIN (Taxpayer Identification Number) or EIN (Employer Identification Number). .

A third party can request multiple CAF numbers in order to differentiate between multiple office addresses. The Second Name Line may be used to indicate "Location 1" , "Location 2" , etc.

Requests for multiple locations or CAF numbers must be received as separate correspondence. The request must be in writing and contain:

A third party can also request multiple CAF numbers in order to differentiate between related entities, e.g., "John Smith" versus "The Firm of John Smith" and/or "the Firm of John Smith" . Care must be exercised in distinguishing between the CAF number for the individual and CAF numbers for the business entities.

Authorizations recorded on the CAF are generally submitted on Form 2848, Power of Attorney and Declaration of Representative, Form 706, U.S. Estate Tax Return, and Form 8821,Tax Information Authorization. Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization, can be processed directly to the CAF by qualifying representatives via the Internet using the Disclosure Authorization (DA) program.

When authorizations are submitted to the CAF Functions for recording to the CAF database, CAF examiners must ensure all essential elements to an authorization are present and conduct complete research prior to processing.

CAF examiners do not verify the credentials or practice status of the party listed as a representative on Form 2848. The Office of Professional Responsibility determines credentials and practice status.

Authorizations not processed to the CAF include but are not limited to:

For more information on authorizations not processed to the CAF database refer to IRM 21.3.7.9.15 Specific Use Authorizations.

The processing of all Domestic third party authorization requests submitted on Form 2848 and/or Form 8821 are centralized in two W&I sites, Ogden Accounts Management Campus (OAMC) and Memphis Accounts Management Campus (MAMC), with International processing in Philadelphia Accounts Management Campus (PAMC).

The public is advised to submit authorizations to the CAF Functions per state mapping which follows the state mapping table below for domestic authorizations.

IRS employees, outside the CAF function, will fax valid authorizations to the CAF functions within 24 hours of receipt within the function according to the table listed below. For PPS assistors, after researching CC CFINK to determine if the practitioner has authorization on the CAF database and it is determined that the authorization is not recorded onto the CAF, annotate " PPS" on the authorization(s) before faxing to the appropriate CAF Function.

CAF Unit addresses and fax numbers are:

The CAF function that receives the authorization is responsible for processing to the CAF, regardless of the state mapping. EXCEPTION: All International Forms 2848 or Forms 8821 received in Ogden or Memphis must be forwarded to the Philadelphia CAF Function via fax, 215-516-1017 or mail to the address above.

Receipts received in the CAF Functions are processed as stated below: (excluding weekends and holidays):

All submissions must, at minimum, evidence the date of receipt whether automated or manually date-stamped. For International Bulk receipts received in the hundreds to thousands cannot be automated or manually date stamped due to the volume of receipts received at one time. See IRM 21.3.7.8.4(1) Processing Bulk Shipments.

When fax receipts are date and time stamped by the fax machine, no further action is required to evidence receipt. Otherwise fax receipts, received before 2:00 p.m. local time, are considered received on the current date. Documents received after 2:00 p.m. local time, are considered received the next day.

When unusual circumstances arise, e.g., bulk receipts in significant volumes (e.g., over 100 receipts from any one source or operation), or which result from systemic disruption (IDRS or CAF "down cycles" or "mini-peak " periods), priority is given to backlogged work. CAF Function Management will consider program demands and available resources, and determine what is a reasonable period of time in which to accomplish the necessary actions. If processing exceeds 10 additional business days beyond the normal processing time frame, Headquarters Analysts are contacted for potential re-routing of work.

Send authorization forms to C-Site in Kansas City after all actions are taken and the authorization is processed to the CAF.

It is necessary to send the following types of documents for attachment to the original SDLN (Source Document Locator Number) after the requested action is taken, such as:

Authorizations are maintained in SDLN sequence, at the C-Site in Kansas City. The documents are filed in numerical order by purge year (15, 16, etc.) which are the first two-digits of the SDLN number.

When submitting records to the C-Site in Kansas City, a Form 3210 must be completed which will include the volume and SDLN of each file in the box.

OTIA and DA revocations require a CAF screen print of the original authorization.

Other correspondence, e.g., address change for the third party, require actions to update information on the CAF. Once completed, assign new SDLN and attach to the original document.

A practitioner who is updating the address that he/she uses on the CAF is not required to complete a new Form 2848 , although the correspondence request for the update should include the signature of the practitioner.

Authorizations for a Blind Trust are filed separately at the C-Site in Kansas City. Indicate clearly on the authorization that it is for a Blind Trust, so that the C-Site in Kansas City can store it separately.

Authorizations for Form 706, U.S. Estate Tax Return, tax matters are maintained separately at the C-Site in Kansas City. Indicate clearly on the authorization that it is for a Document 706, U.S. Estate Tax Return, issue so that C-Site in Kansas City can store it separately.

If shipping by UPS the mailing address for the C-Site is:
335 GeoSpace Drive
Idependence Mo., 64056

If not using a trucking/carrier service and sending records using the U. S. Postal Service, mail to:
IRS
333 W. Pershing Rd. Stop 6700CV
Attention: C-Site
Kansas City, MO 64108

Emergency requests may be faxed directly to the C-Site, i.e. Court cases, PRP cases, etc. The fax number is (816) 257–0041.

See IRM 2.3, IDRS Terminal Responses,IRM 2.4, IDRS Terminal Input, and IRM 21.1.2.4.2, Unpostable IRMs, for information regarding the mechanics for completing certain actions. Reference Document 6209, IRS Processing Codes and Information, when researching issues such as Master File tax codes, filing requirements, etc.

For representative authentication over the phone refer to IRM 21.3.10.2 Authentication and Disclosure Guidelines for practitioner authentication.

Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization, can be processed directly to the CAF by qualifying representatives via the Internet using the Disclosure Authorization (DA) program.

There are three types of practitioners who qualify for Disclosure Authorization through e-Services. They are:

Complete research assists in preventing unpostable transactions and ensures proper information is sent to the taxpayer's Master File account.

The following sections describe "strings " or sequences of research Command Codes required prior to the processing of data.

Research is conducted to assist in perfecting an authorization for processing. Research must be conclusive or the authorization is rejected.

Use Command Code (CC) CFINK to determine if the authorization is already on file to avoid duplicate processing.

If the taxpayer's TIN is not on the authorization, use the following Command Codes (CC):

For ITIN numbers, research both sides of the validity of the Master File.

If the authorization has a EIN but is missing other taxpayer entity information, verify the name control, filing requirements and fiscal year month (FYM) and/or name line, using the following CCs:

IMF/BMF account research CC string includes:

Research using CC INOLE and ENMOD for cross reference Employer Identification Number (EIN) when Business Master File (BMF) MFTs are requested.

Use Command Code (CC) RPINK to research a third party's record by name.

Use CC CFINK to research a third party's CAF number provided on authorization to ensure correct CAF number.

Prior to assigning a CAF number to a third party, ensure a CAF number is not already assigned by researching Command Code (CC) RPINK using the third party's name. By completing research, you will ensure not to assign a number in error and will lessen the amount of CAF number merges to be performed.

If a name matches the representative but the address is different, call the representative and verify whether or not the CAF number is theirs.

If a CAF number does not exist, add the third party and assign a CAF number by taking the following actions:

There are certain rules which apply to assigning CAF numbers:

CAF function may provide a third party with their assigned CAF number upon request. After authenticating the identity of the third party using CC RPINK and verifying at least two elements of the third party record, e.g., name, address or phone, the CAF examiner may disclose the third party's CAF number either by phone, fax or Letter 1727C, Power of Attorney Representative Number. For information on observing Faxing precautions see IRM 11.3.1.10 Facsimile Transmission of Tax Information. . See

If the correct CAF number can't be identified through research, reject back to the representative for clarification.

All CAF merges will only be performed by technical leads. CAF merges will only be performed if you receive direct contact from the representative and the request must be in writing from the representative. All CAF merge requests must be approved through Headquarters. Fax the merge request to 202.283.7434 or 215.516.2892 for the approval.

The following information is required by Headquarters to approve a CAF Merge:

Once approved, Headquarter's will fax back the approval to the initiator. Only technical leads will use CC UPNCF to conduct the approved CAF merges.

If multiple CAF numbers are identified for the same representative, make contact with the representative to verify that the numbers should be merged. The representative/appointee must submit correspondence along with any CP 547 notices requesting the consolidation of the number they want to merge and the number they wish to keep on record.

Keep a file of the approved Headquarter's approval of merges.

Use Letter 1727C, Power of Attorney Representative Number, to inform the third party of the correct CAF number, or you may advise the third party by phone or fax.

The CAF Team receiving the request completes the appropriate consolidating actions:

The restoring or correcting of merged CAF numbers will only be completed by the CAF Technical Leads.

Input CC CFINK, CAF number and press <PG UP> or <Page Up>key to transmit.

Input CC KAFRMR and press <PG UP> or <Page Up>key to transmit.

CC UPRCF is received.

Enter the desired CAF number in the appropriate field at the bottom of the screen.

There are certain rules which apply to merging off CAF numbers:

Only when correspondence clearly indicates a taxpayer name change:

If the taxpayer name on INOLE is spelled incorrectly, make a copy of the form and route the copy to Entity. Attach a copy of Form 2848, Power of Attorney and Declaration of Representative, to the printed INOLE screen.

A representative/appointee who is updating the address that he/she uses on the CAF may, but is not required to, complete a new Form 2848 or obtain the signature of his/her clients. Representative addresses, telephone, or fax numbers will be updated in the following situations:

To update the representative address, telephone or fax number take the following actions:

Effective March 1, 2005, an Area Return Preparer Coordinator (RPC), the Office of Professional Responsibility, or the Headquarters Analyst may request designation level changes specific to a recorded authorization.

The Area RPC investigates all Form 2848, Power of Attorney and Declaration of Representative, where the third party’s claimed status is in question. If you need to make a referral to the RPC, locate your area coordinator at http://sbse.web.irs.gov/EPD/PSP/Preparer/RPClist.htm.

Requests from Area Return Preparer Coordinators may be routed, faxed, or sent through secured e-mail to the Memphis CAF Unit for resolution.

The change in authorization level is not a revocation, withdrawal or deletion. CAF Teams do not provide notice of authorization level changes.

The request, once completed, is sent to the C-Site in Kansas City for association with the original authorization.

When a Notice of Unacceptable CAF Record - Designation Level Change request is received from the RPC, it will contain the following information:

The Designation Level should be corrected to:

Form 2848, Power of Attorney and Declaration of Representative, is a legal document used to authorize an individual to represent a taxpayer before the IRS and authorize the IRS to release confidential tax information to an individual for the account matters(s) specified. Form 2848, Power of Attorney and Declaration of Representative, can only be granted to an individual eligible to practice before the Internal Revenue Service (e.g. Attorney, CPA or Enrolled Agent). For information on Powers of Attorney see IRS Publication 947, Practice Before the IRS and Power of Attorney.

Below are the six essential elements of a processable authorization. If an essential element is missing or incomplete, the authorization is invalid. See IRM 21.3.7.14.3., Rejecting Missing/Incomplete Authorizations for procedures. If essential elements 1-5 are not present, the document must be returned to the taxpayer for Domestic authorizations. For International authorizations, the document must be returned to the representative.

If only essential element 6 is not present, the document must be returned to the representative for both Domestic and International authorizations. If information is missing for one or more of the taxpayers or representatives and information is complete for others, timely process the processable taxpayer(s) or representative(s) listed prior to rejecting for the missing information. If a form is only partially processed, notate "Processed" next to the name and address of the taxpayer and/or representative processed.

The essential elements are:

Even though the jurisdiction or enrollment code is not entered to the CAF program, it is an essential element being used by the Office of Professional Responsibility. The representative is required to enter either their state or enrollment number depending on the designation level . There are certain requirements that must be provided. Make one telephone attempt during normal business hours to get the jurisdiction state or enrollment number from the representatives, otherwise send the form back with a letter of explanation.

For business accounts, the signature of the owner/officer and the signatory's title in the organization, is required on Form 2848. This includes Estate and Trust authorizations.

For IMF joint accounts where both signatures are present, only one date is required on Form 2848, Power of Attorney and Declaration of Representative.

A thumbprint or X with a witness signature is acceptable.

All employees must stamp each form or correspondence with TE Identification number and date of closing action.

Annotating the SDLN is always required. The SDLN is a thirteen-digit number entered in the top right margin of the authorization. The SDLN is constructed as follows:

Name Control (IMF) The first four digits of the taxpayer's last name or (BMF) the first four digits of the business name, as it appears on the authorization, is the name control. If there is a question regarding the name control, use CC INOLE or ENMOD to verify.

Third Party- The third party's address, city, state and zip code must be present. If the street address is not present:

Determine the third party designation and code to the left of the third party name. Below is a quick reference to designation level codes on Form 2848, Part II Declaration of Representative..

If you receive a Form 2848 for a Form 1040 with Designation Level D checked, Designation Level D is for an bona fide Officer of the taxpayers organization. The Level D Officer cannot represent for just a Form 1040 issue alone. There must be a business issue also and they must provide the title of the officer of the company, i.e. President, Vice President, Secretary, Treasurer, CEO, CFO etc. If the title is not listed on the Form 2848 reject the case back to the representative using the Common CAF Rejection letter and request the title of the representative.

If you receive a Form 2848 for a Form 1040 with Designation Level E checked. Designation Level E is for a full time employee of the taxpayer. The Level E Full Time Employee cannot represent for just a Form 1040 issue alone. There must be a business issue also and they must provide the title or position they hold in the company. i.e comptroller of the company. If the title is not listed on the Form 2848, reject the case back to the representative using the Common CAF Rejection letter and request the title of the representative.

A Designation Level F must specify (in the Jurisdiction column on page 2 of Form 2848) which member of the family the representative is, otherwise return the Form 2848 as an incomplete document. An individual can represent members of his or her immediate family. Immediate family must be one of the following: spouse, child, parent, brother, or sister of the individual. An uncle, aunt, niece or nephew are not considered an immediate family member.

If you receive a Form 2848 for Form 1040 with Designation Level G the Enrolled Actuary must enter the enrollment card number in the Jurisdiction/Identification column Part II Declaration of Representative. If the enrollment number is not supplied, reject the POA and request the enrollment number.

Licensed Public Accountant

Form 2848, Power of Attorney and Declaration of Representative, Line 5, Acts Authorized, may limit, or give additional, authority to taxpayer(s)' representatives.

If the authorization specifies copies of notices should be sent to a third party, code an "N" (notices) to the left of the third party name and address. A module can carry only two "N" indicators.

If the taxpayer specifies a third party to receive refunds and initials Form 2848, Power of Attorney and Declaration of Representative, line 6, (typed initials are not acceptable), code R (refund) to the left of the third party's name. A module can carry only one R indicator.

Line 1 provides taxpayer information. The following provides taxpayer information input:

Line 2 provides representative information. Enter representative information as stated on Line 2. However, the representative must be an individual, not a business entity. If the representative has not provided their CAF number ensure complete research by using CC RPINK prior to assigning a CAF number.

Line 3 provides tax matter information. Input the MFT code of the tax form along with the years and/or periods requested.

Line 4 provides Specific Use. See IRM 21.3.7.9.15. for more information on Specific Use Authorizations.

Line 5 provides Acts Authorized information which allows the taxpayer to grant additional authority or limit authority to the representative(s).

Line 6 provides Receipt of Refund check information which allows the taxpayer to grant a recognized representative the authority to receive refund checks on their behalf. The taxpayer must initial and identify the representative to receive their refund check. If a jointly filed Form 2848 both the husband and wife must initial.

Line 7 provides notice information.

Line 8 provides retention/revocation information which allows the taxpayer to retain an existing authorization when submitting a new authorization.

Line 9 provides the Taxpayer(s) dated signature(s).

Part II provides representative information. The representative must indicate his/her designation, jurisdiction, signature and date. See IRM 21.3.7.5.3.(6). Coding and Editing (Third Party) for designation listings.

Process each representative as a separate transaction. If information is missing for one representative, timely process all other representatives listed prior to rejecting with Letter 861C, Power of Attorney (Form 2848) Incomplete for Processing, or other applicable correspondence. Take the following actions:

Form 2848, Power of Attorney and Declaration of Representative, revision March 2004, provides PIN boxes near the signature line. These boxes are for the purpose of a signature authorization for Disclosure Authorization (DA) transmission only. If these boxes are completed, the CAF examiner’s first action is to determine whether the authorization is already recorded on the CAF through electronic DA to avoid duplicate input. If already processed, treat as classified waste.

As long as all essential elements are present, process Form 2848, Power of Attorney and Declaration of Representative, regardless of revision date.

For processing domestic authorizations, See Exhibit 21.3.7-4, U.S. State Codes. For international authorizations, See IRM 21.3.7.8.1., International Processing.

The taxpayer, and only the taxpayer, can grant a recognized representative the additional authority to substitute or delegate authority. The notice of substitution or delegation must be signed by the representative appointed on the power of attorney. See 26 CFR 601.505(b)(2)(i). Additionally, the notice of substitution must be submitted in accordance with the below requirements or be returned to the recognized representative.

Effective immediately, only the Return Preparer Coordinator (RPC) , the Office of Professional Responsibility (OPR), or Criminal Investigations may submit designation X referrals to the CAF functions. A designation X means that the representative has been deemed invalid for that particular tax matter. Usually, it is a Level H preparer that did not prepare the original return. The CAF functions are to destroy, as classified waste, all designation X referrals received from areas other than the RPC, OPR, or CI.

Form 2848 should be sent to the appropriate Area RPC when the representative is marked with an X or in situations where it has been identified that the representative did not prepare the return in question. If the Form 2848 is returned by the Area RPC, destroy as classified waste. Do not return to the representative nor notify the taxpayer (per OPR Counsel).

CAF Functions that receive a referral from the RPC or OPR to indicate that a power of attorney is ineligible to engage in limited practice on one, some or all of the tax matters must send a referral to the appropriate Area RPC. For a current listing of coordinators, see http://sbse.web.irs.gov/EPD/PSP/Preparer/RPClist.htm.

The request, once all actions are completed, are sent to C-Site in Kansas City for association with the original authorization.

Follow the procedures in the table below for Enrolled Agents that are marked as ineligible in CAF.

The Unenrolled Return Preparer designation Level H can only file a Form 2848 if the representative prepares the tax return for the year(s) or periods(s) submitted and the return is under Examination with the IRS.

All Level H authorizations must be researched to ensure eligibility, i.e. the representative prepared the return and the return is under Examination. Take the following steps to ensure that the Level H representative can be added to the CAF:

Command Codes (CC) for researching accounts.

If after research is completed, and you have determined that original return was prepared by the named representative and the year(s) or period(s) have a FRZ>-L code or a transaction code TC 420 or TC 424 on the TXMOD, IMFOL, or BMFOL screen. The Form 2848, will be processed to the CAF database.

Level H representation cannot be granted the following authority:

Use the following chart when rejecting Level H Authorization on Form 2848:

We can accept a note/letter or verbal information from the taxpayer saying that the representative prepared the original return. We can also accept a photocopy of the original return indicating that the representative prepared the original return. See Exhibit 21.3.7-7., W&I Form 2848 Level H Rejection Letter

Form 8821, Tax Information Authorization, or equivalent, can designate any third party to receive and inspect account information for the tax matter(s) specified.

If an essential element is missing: See IRM 21.3.7.14.3., Rejecting Missing/Incomplete Authorizations, for procedures.

Essential element 1 - Clear identification of the taxpayer, i.e.,, name, address, taxpayer identification number (the presence of two of the three elements is sufficient)..

Essential element 2 - Clear identification of the third party, name and address (CAF number is not required). If the Business Entity or an Individual wishes to name more than one appointee, a listing must be attached to the Form 8821 naming the additional appointees.

Essential element 3 - Specific tax matter(s) - type of tax or tax form number. If information is shown in the type of tax or form type the authorization is valid.Example: Authorization shows employment taxes under type of tax and tax form field is blank. If only one of these essential elements is available and input can be determined, process the Form 8821.

Essential element 4 - Period(s) IRM 11.3.3.1.1 (3)(d), Disclosure to Designees and Practitioners, states when a series of inclusive periods are involved, including quarterly periods, use of the word through, thru, or a hyphen may be used (i.e, 2005 - 2008 would cover 2005, 2006, 2007 and 2008). The use of 'current year, or all years' is not acceptable and must be returned for clarification. All tax periods listed on an authorization are input (whether displayed on CC IMFOL/BMFOL or not).

Essential element 5 - Taxpayer(s) dated signature(s). If a joint return either husband or wife must sign and date the Form 8821. If signed by a corporate officer, partner, guardian, executor, receiver, administrator, or trustee, you must provide your title. i.e. President, Vice President, executor, trustee, etc. Electronically signed, printed or stamped signatures are not acceptable.

All employees must stamp each form or correspondence with TE ID number and date of closing action.

Annotating the SDLN is always required. The SDLN is a thirteen-digit number entered in the top right margin of the authorization. The SDLN is constructed as follows:

Name Control (IMF) The first four digits of the taxpayer's last name or (BMF) the first four digits of the business name, as it appears on the authorization, is the name control. If there is a question regarding the name control, use CC INOLE or ENMOD to verify.

Third Party- The third party's city, state and zip code must be present. If the street address is not present:

In line 5, the taxpayer is instructed to check either 5a or 5b regarding copies of notices. Assign notice privileges to the first third party listed only when box 5a is checked unless notices are already assigned to the same third party for an existing Form 2848, Power of Attorney and Declaration of Representative .

When the name on the request does not match the name shown on INOLE, and proper research determines the SSN is the correct taxpayer, use the name as shown on the request for processing and place a Y in the Skip TIN/NC CK field to override the name control check against the National Accounts Profile (NAP).

For minor children signature requirements, see IRM 11.3.2.4.10, Minors.

Line 2 granted to an individual or business.

The third party is not required to sign a TIA.

Receiving refunds is not an option on Form 8821, Tax Information Authorization.

If the box on line 6 is checked, a copy of the existing authorization or correspondence from the taxpayer must accompany the new submission. If the box on line 6 is not checked, all previous processed Form 8821 on file with the Internal Revenue Service will be automatically revoked for the same tax matters and year(s) or period(s) covered by the authorization. Research to validate that a valid TIA is recorded on the CAF.

Line 7 Taxpayer’s dated signature(s):

IRM 11.3.3.1.1, IRC 6103(c) and Treasury Regulation 301.6103(c)-1 detail the purposes and parameters of disclosure/tax information authorizations (TIAs).

Process Form 8821, regardless of revision date.

When joint taxpayer's are listed on the Form 2848, research IDRS using CC INOLES to determine which taxpayer's TIN is the primary or secondary spouse. Primary is usually the first TIN listed on the Form 8821.

Once you have determined which taxpayer is the primary and secondary taxpayer, check the filing status for the tax year(s) listed on the authorization for both the primary and secondary taxpayer using CC IMFOLI to determine how to establish how to correctly process to the CAF.

Any other filing status than "2" the authorization will be photocopied and the primary and secondary will be given a separate SDLN number.

Form 8821 only requires either the husband or wife signature.

Form 2290, Heavy Highway Vehicle Use Tax Return, is an annual return. The period covered for a Form 2290 is from July 1 to June 30 of each year.

If the taxpayer puts his vehicle on the road March 1, then his tax period is still for July 1 through June 30 of that same year; however, the tax is prorated from March 1 through June 30.

When you receive an authorization for Form 2290, you will need to check CC BMFOLI to capture all periods (including the annual Form 2290 as well as any amendments) and place the authorization on the CAF database for each period found.

The IRS accepts non-written or verbal consents for disclosure of tax information only for the purpose of resolving federal tax matters.

The OTIA is the verbal equivalent of Form 8821, Tax Information Authorization.

The taxpayer’s identity is authenticated by the CSR per IRM 21.1.3, Accounts Management and Compliance Service Operations-Operational Guidelines Overview, satisfying the requirement that the IRS confirms the identity of the taxpayer. The CSR must prepare some sort of written documentation that the taxpayer has an OTIA. These cases must then be faxed to the appropriate CAF Fax number or the taxpayer may be given the appropriate CAF Help Number and told to call that number for OTIA assistance.

Upon receipt of a call regarding an OTIA, the CAF examiner must immediately:

.

Process photocopied pages one and two of Form 706, U.S. Estate Tax Return, to the CAF.

Photocopy pages one and two of all original Form 706 received in the CAF function for processing into the CAF prior to shipping. Forward the original Form 706 to CSPC at the following address:

If Form 2848, Power of Attorney and Declaration of Representative, is attached to the original Form 706, detach the Form 2848 for processing into the CAF prior to forwarding the Form 706 to the above address.

When a authorization on a Form 2848, Power of Attorney and Declaration of Representative, is received listing a combination of Form 706 issues and other tax matters, e.g., Form 1040 issues, take the following actions:

Any authorization processed for Form 706 are maintained in the C-Site at Kansas City. Use an SDLN with a purge year of 15 years from the current year. Clearly indicate Form 706 on the transmittal so that the C-Site at in Kansas City can store it appropriately.

Below are the essential elements of a processable Form 706 authorization.

If an essential element is missing or incomplete, the authorization is invalid. See IRM 21.3.7.14.3, Rejecting Missing/Incomplete Authorizations.

If essential elements 1-3 are not present, the document must be returned to the Executor shown on the Form 706.

For missing elements 4 or 5, you must return the form to the representative indicated on Form 706.

Do not, under any circumstances, attempt to return the Form 706 to the deceased taxpayer for the missing elements.

All employees must stamp each form or correspondence with TE ID number and date of closing action.

Annotating the SDLN is always required. The SDLN is a thirteen-digit number entered in the top right margin of the authorization. The SDLN is constructed as follows:

Name Control (IMF) The first four digits of the taxpayer's last name or (BMF) the first four digits of the business name, as it appears on the authorization, is the name control. If there is a question regarding the name control, use CC INOLE or ENMOD to verify.

Third Party- The third party's city, state and zip code must be present. If the street address is not present:

Taxpayers Abroad, Nonresident Aliens, Processing

On occasion when Form 1040NRs are submitted to the Submission Processing area with the Form 2848, Power of Attorney and Declaration of Representative attached, there may also be a Form 8821, Tax Information Authorization attached to the 1040NR along with a Form 2848 for each taxpayer. After verification of the Form 2848 that the taxpayer has granted the representative the authority to sign their tax return, both the Form 2848 and Form 8821 must be detached for each taxpayer and sent via mail to the International CAF Function. If there is a Form 2848 and a Form 8821 attached for the same taxpayer to 1040NR return , please detach these two (2) forms together for each taxpayer for expediting Bulk CAF inventory processing.

The taxpayer must indicate on Form 2848, Power of Attorney and Declaration of Representative, Line 5 that the representative(s) is authorized to sign the return and must give the specific reason for the agent’s signature. The acceptable reasons are:

International third party authorizations are received and processed with taxpayer signature dates in various formats. Here are the different formats:

Form 2848, Power of Attorney and Declaration of Representative, line 6, Receipt of Refund, the taxpayer(s) must clearly initial and assign a representative to receive but not to endorse or cash a refund check.

For international authorizations, refer to the following for country codes:

The taxpayer's representative will be the first option when additional contact is needed as a result of missing or incomplete information as most taxpayers reside abroad and their representatives practice in the United States.

The guidelines require examiners to "mainly" correspond with taxpayers for missing/incomplete information. See IRM 21.3.7.14.3. for guidelines. This rule also applies when essential elements are absent from the authorization. While this guideline suits domestic processing, it places a burden on International CAF for the following reason(s):

Some International laws prohibit jointly filed taxpayer’s from using filing status FS 2 when submitting an international tax return per Publication 519 United States Tax Guide for Aliens, (Filing Status). They are instead, instructed by their representative to use FS 3 to ensure the necessary guidelines are being met. The authorization associated with this type of filer will have the following characteristics:

Philadelphia will receive Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization(s) in Bulk shipments in the thousands from one mailing source. This source can be a single representative, multiple representatives or an accounting/law firm. These authorizations have specific handling and processing procedures affiliated with them. These procedures were implemented to provide our customers with quality service and timely processing. They include, but aren’t limited to the following actions:

When Bulk Receipts are received in the International CAF Function, the taxpayer's address could be international and the representative's domestic or the taxpayer's address will be domestic, the same as the representative, however on Line 3, tax matters will state 1040NR. These are international receipts and must be sent to Philadelphia for processing. An example of some of International bulk filers are:

The above list is just a few examples of Bulk filers. International CAF receives new Bulk filers year round.

Most large shipments of Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization(s), received in Philadelphia have a specialized document (White-paper POA) attached to the authorization. These documents outline specific acts granted to the representative(s), by the taxpayer, however, the Form 2848 must have the acts authorized listed on line 5 and line 6 receipt of refund must contain the initial(s) of the taxpayer and name of the representative to receive refund must be completed. This document (white paper POA) is mainly used for the verification of the taxpayer(s) signature.

When an authorization is received for joint IMF taxpayers requesting that designated third party or parties receive notices, take the following actions:

When the authorization is received from a second taxpayer designating a third party as receiving refund checks, take the following actions:

Requests for specific information may be submitted using Form 2848, Power of Attorney and Declaration of Representative or Form 8821,Tax Information Authorization . These can be identified by entries on lines 3, 4, or 5.

Authorizations for the purpose of verifying income (student loan, mortgage application, etc.) are generally from an educational institution, financial institution, mortgage company or federal agency. While these requests will be honored when submitted on Form 2848, Power of Attorney and Declaration of Representative, or a Form 8821, Tax Information Authorization, the more appropriate forms to use are Form 4506, Request for Copy of Tax Return, Form 4506T, Request for Transcript of Tax Return, or written equivalent. All Form 2848, Power of Attorney and Declaration of Representative, and Form 8821,Tax Information Authorization, are routed directly to the CAF Function from Receipt and Control to determine if the form is for specific use only or contains information that should be processed to the CAF. Forms that should not be processed to the CAF are routed to the appropriate area as designated in the If and Then Chart below or treated as classified waste. When a properly completed Form 8821 is received: