IRS third-party authorization guidance

A taxpayer may authorize an individual to represent him or her before the IRS. If a taxpayer chooses to have a representative, the representative must generally have written authorization to receive a taxpayer’s confidential tax information from the IRS and to perform certain actions on the taxpayer’s behalf. Depending on what type of practitioner interaction is desired, the taxpayer’s authorization level can vary.

There are many different types of authorizations, such as Form 2848, Power of Attorney and Declaration of