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Publication 4019 (4-2014) THIRD PARTY AUTHORIZATION, LEVELS OF AUTHORITY


Publication 4019 (4-2014)

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    Internal Revenue Service
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Citations: Publication 4019 (4-2014)

THIRD PARTY AUTHORIZATIONS FOR RESOLVING A TAX ISSUE

Ogden Campus

Accounts 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)

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (5)          (a) Yes                 (b) Yes         (c) Yes

 

 Entitled to

 

 written and

 

 oral

 

 information

 

 ----------------------------------------------------------------------

 

 (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.

 

 ----------------------------------------------------------------------

 

 (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.

 

 ----------------------------------------------------------------------

 

 (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?

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 

[Table Continued]

 

 ----------------------------------------------------------------------

 

              (b) (c) (d) Tax

 

 (1)          Information             (e) (f) Limited Tax Information

 

 Features     Authorization (TIA)     Authorization

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (6) Can      (d) No                  (e) No            (f) Yes. If

 

 receive                                                taxpayer checks

 

 copies of                                              the appropriate

 

 notice and                                             blocks on

 

 correspon-                                             Form 8655

 

 dence

 

 ----------------------------------------------------------------------

 

 (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.

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

 

 (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

 

 ----------------------------------------------------------------------

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Jurisdictions
  • Language
    English
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