Publication 4019 (4-2014) THIRD PARTY AUTHORIZATION, LEVELS OF AUTHORITY
Publication 4019 (4-2014)
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
THIRD PARTY AUTHORIZATIONS FOR RESOLVING A TAX ISSUE
Ogden CampusAccounts Management CAF Team 1973 No. Rulon White Blvd. Mail Stop 6737 Ogden, UT 84404 Fax: (855) 214-7522
Memphis Campus Accounts Management CAF Team 5333 Getwell Road Mail Stop 8423 Memphis, TN 38118 Fax: (855) 214-7519
Philadelphia Campus Accounts Management International CAF Team 2970 Market Street Mail Stop 3-E08.123 Philadelphia, PA 19104 Within U.S. Fax: (855) 772-3156 Outside U.S. Fax: (267) 941-1017
Checkbox authority applies to Form 1040X, Amended U.S. Individual Income Tax Return, if filed within the one-year period following the original due date of the related Form 1040 (with no extensions).
THIRD PARTY AUTHORIZATIONS FOR RESOLVING A TAX ISSUE
There are various methods by which third parties may be granted authority to assist taxpayers in resolving tax issues. This chart identifies products available for addressing taxpayer needs and the means of submitting the authorization. These products all allow for the exchange of information with the IRS for purposes of resolving a tax issue, although the power of attorney is the only product that allows the third party to represent the taxpayer before the IRS.
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(1) (a) Power of Attorney (b) (c) (d) Tax Information
Features (POA) Authorization (TIA)
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(2) Purpose (a) Allows third party (b) (c) (d) (f) Allows a third
to represent taxpayer party to receive or inspect
before the IRS written and/or oral tax account
information, subject to product
limitations
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(3) How is (a)
Form 2848
, Power (b)
Form 8821
, (c)
Oral Tax
authority of Attorney and Tax
Information
granted Declaration of Information
Authorization
Representative, Authorization, granted by
Form 706, US Estate or written taxpayer calling
Tax Return, or written equivalent 1-800-829-1040
equivalent for Individuals
or 1-800-829-4933
for Business
Entities
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(4) Who can (a) Attorneys, CPAs, (b) Any (c) Any
exercise enrolled individual or individual or a
this agents/actuaries, a business, business, e.g.
authority immediate family, e.g. legal, legal,
full-time employees, accounting, accounting, tax
general partners, tax preparation firm.
officer, unenrolled preparation Authority extends
return preparer firm. to employees of a
(limited practice) Authority business
and certain others extends to appointee
employees of
a business
appointee
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(5) (a) Yes (b) Yes (c) Yes
Entitled to
written and
oral
information
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(6) Can (a) Yes. Taxpayer must (b) Yes. (c) Yes, if the
receive check box on Line 2 of Taxpayer must taxpayer makes
copies of Form 2848 for check box for known at time of
notice and representative to appointee to establishing OTIA
correspon- receive copies of receive copies that the
dence systems' generated of systems' appointee should
notices and generated receive copies of
correspondence. notices and notices and
correspon- communications.
dence. Note: Unless the
OTIA recorded on
the CAF at the
taxpayer's
request, an
appointee
established
through an OTIA
will not receive
copies of
systems'
generated notices
and
communications.
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(7) (a) CAF receipts are (b) CAF (c) Submitted
Submission processed first in receipts are telephonically
and first out (FIFO) processed and recorded
processing within 5 business first in first immediately on
time days. out (FIFO) tax module. If
within 5 OTIA is to be
business days. recorded on the
CAF at the
taxpayer's
request, the OTIA
is processed
first in first
out (FIFO) within
5 business days.
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(8) Where (a) Recorded on CAF. (b) Recorded (c) Recorded on
is record Available on Master on CAF. CAF.Available on
maintained File and IDRS CFINK Available on Master File and
and how is Master File IDRS CFINK
it and IDRS CFINK
retrieved?
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(9) Must (a) No. If CAF # not (b) No. If CAF (c) No. If CAF #
have CAF/ already established, # not already not already
RAF number one will be issued established, established, one
with first recorded one will be will be issued
submission issued with with first
first recorded recorded
submission submission
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(10) (a) Taxpayer revokes (b) Taxpayer (c) Taxpayer
Expiration or representative revokes or revokes or
of withdraws. New POA appointee appointee
authority supersedes existing withdraws. New withdraws. New
POA unless otherwise TIA supersedes TIA supersedes
specified on existing TIA existing TIA
Form 2848, Line 6. May unless unless otherwise
co-exist with a TIA otherwise specified. May
specified on co-exist with a
Form 8821, POA
Line 6. May
co-exist with
a POA
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[Table Continued]
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(b) (c) (d) Tax
(1) Information (e) (f) Limited Tax Information
Features Authorization (TIA) Authorization
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(2) Purpose (b) (c) (d) (f) Allows a third party to receive or
inspect written and/or oral tax account information,
subject to product limitations
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(3) How is (d)
Third Party
(e)
Oral
(f)
Form 8655,
authority
Designee
or Checkbox
Disclosure
Reporting Agent
granted Authorization is
Con-sent
granted Authorization
granted directly on by taxpayer
tax return (Forms in calling
1040 and 94X series, 1-800-829-1040,
Forms 720, 1041, 1120, BMF Number
2290 and CT-1 1-800-829-4933,
providing the
name of the
designee for
specific notice
issue
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(4) Who can (d) Any individual or (e) Any (f) Companies
exercise a business, e.g. individual (Reporting
this legal, accounting, tax Agents, batch
authority preparation firm. and bulk
Authority extends to filers)
employees of a approved under
business appointee Revenue
Procedure
2007-38 and
96-18.
Authority
extends to
employees of
agent
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(5) (d) Yes (e) No. Oral (f) Yes, but
Entitled to information only on returns
written and only. filed and
oral payments made
information by the agent
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(6) Can (d) No (e) No (f) Yes. If
receive taxpayer checks
copies of the appropriate
notice and blocks on
correspon- Form 8655
dence
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(7) (d) Up to 3 weeks to (e) Submitted (f) Submitted
Submission record a designation telephonically by mail or fax.
and made on an e-filed tax and recorded Processing time
processing return on the tax immediately on is 10 to 30
time module. Processing tax module. days.
time is 4-6 for paper
returns.
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(8) Where (d) Recorded on tax (e) Recorded on (f) Recorded on
is record module Available on tax module Reporting
maintained Master File IDRS Available on Agents File
and how is TXMOD/IMFOLR and Master File IDRS (RAF) Available
it BMFOLR TXMOD on Master File
retrieved? IDRS RFINK
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(9) Must (d) No. Must have (e) No. Only (f) No.
have CAF/ shared secret PIN, name of Reported on RAF
RAF number recorded directly on authorized under RA's EIN.
account individual
recorded
directly on
account
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(10) (d) Checkbox authority (e) Authority (f) Taxpayer
Expiration will expire one year coincides with revokes or
of from the due date of the resolution agent
authority the return regardless of the specific withdraws. New
of any extension notice issue Form 8655 may
dates. Checkbox from which the co-exist with
authority may co-exist authorization existing
with a POA arose. May Form 8655 but
co-exist with a only for non-
POA overlapping
periods covered
by
authorization.
May co-exist
with a POA or
TIA
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- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish