You can now allow the IRS to disclose or discuss your 2001 tax return information
with a third party by completing the Third Party Designee section
of your tax return. This will allow the IRS to discuss the processing of your
2001 tax return, including the status of tax refunds, with the person you
designate. This authorization is limited and does not replace Form 2848 (PDF), Power of Attorney and Declaration of Representative,
or Form 8821 (PDF), Tax Information Authorization.
For more information on Powers of Attorney, refer to TeleTax Topic 311
and to Publication 947 (PDF), Practice Before the IRS and Power of Attorney.
If you want to authorize someone to inspect and/or receive confidential
tax return information, other than information regarding your 2001 tax return
for which you would use the Third Party Designee section of your
tax return, file Form 8821 with each IRS office that will be providing
the confidential tax return information. When completing Form 8821,
you must show the name, Taxpayer Identification Number (or TIN) and address
of the taxpayer; the name of the designee(s), and the type of tax and tax
years or periods for which disclosure is granted. You can list returns for
any number of specified years and/or periods that have already ended and returns
for years and/or periods that will end no later than five years from the date
the form is signed. A general reference to "all years", "all periods", or
"all taxes" is not acceptable. The Form 8821 cannot be used to name
an individual to represent you before the IRS. Refer to Topic 311
and Publication 947 for information on how to designate someone to
represent you before the IRS.
In certain circumstances, the IRS can also accept oral authorization from
taxpayers to discuss their confidential tax return information with a third
party. For example, if you bring a third party to an interview with the IRS
or involve a third party in a telephone conversation with the IRS, the IRS
can disclose your confidential tax return information to that third party
after confirming your identity and the identity of the third party, as well
as confirming with you the issue or matters to be discussed to enable the
third party to assist you and detemine what confidential tax return information
the IRS needs to disclose.
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