Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Charity and Nonprofit Audits: Requirements for Tax Professionals

Agents can only speak with an authorized officer or trustee or a professional tax representative to disclose that an organization is being examined. This is why we ask organizations to complete a power of attorney form.

A power of attorney is a legal instrument used to authorize a third party to represent a taxpayer before the IRS. It can be used by taxpayers who are individuals, businesses or other entities. However, the representative must be an individual. A firm or business entity cannot be named as a representative, and the representative must be a person eligible to practice before the IRS.

The power of attorney must list each year and tax return to which it applies.

Additional information

                 Return to Charity and Nonprofit Audits main page.