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, Reporting Agent
Form 8655
(f) Authorization (f) Companies (Reporting Agents, batch and bulk filers) approved under Revenue Procedure 2007-38 and 96-18. Authority extends to employees of agent (f) Yes, but only on returns filed and payments made by the agent (f) Yes. If taxpayer checks the appropriate blocks on Form 8655 (f) Submitted by mail or fax. Processing time is 10 to 30 days. (f) Recorded on Reporting Agents File (RAF) Available on Master File IDRS RFINK (f) No. Reported on RAF under RA’s EIN. (f) Taxpayer revokes or agent withdraws. New Form 8655 may coexist with existing Form 8655 but only for non- overlapping periods covered by authorization. May co- exist with a POA or TIA
Oral Disclosure Con-sent
(e) (f) Limited Tax Information Authorization (e) granted by taxpayer calling 1-800-829-1040, BMF Number 1-800-829-4933, providing the name of the designee for specific notice issue (e) Any individual (e) No. Oral information only. (e) No (e) Submitted telephonically and recorded immediately on tax module. (e) Recorded on tax module Available on Master File IDRS TXMOD (e) No. Only name of authorized individual recorded directly on account (e) Authority coincides with the resolution of the specific notice issue from which the authorization arose. May co- exist with a POA
or
Third Party Designee
(d) Checkbox Authorization is granted directly on tax return (Forms in 1040 and 94X series, Forms 720, 1041, 1120, 2290 and CT-1 (d) Any individual or a business, e.g. legal, accounting, tax preparation firm. Authority extends to employees of a business appointee (d) Yes (d) No (d) Up to 3 weeks to record a designation made on an e-filed tax return on the tax module. Processing time is 4-6 for paper returns. (d) Recorded on tax module Available on Master File IDRS TXMOD/IMFOLR and BMFOLR (d) No. Must have shared secret PIN, recorded directly on account (d) Checkbox authority will expire one year from the due date of the return regardless of any extension dates. Checkbox authority may co- exist with a POA
Oral Tax Information Authorization
(c) granted by taxpayer calling 1-800-829-1040 for Individuals or 1-800-829-4933 for Business Entities (c) Any individual or a business, e.g. legal, accounting, tax preparation firm. Authority extends to employees of a business appointee (c) Yes (c) Yes, if the taxpayer makes known at time of establishing OTIA that the appointee should receive copies of notices and communications. 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. (c) Submitted telephonically and recorded immediately on tax module. If OTIA is to be recorded on the CAF at the taxpayer’s request, the OTIA is processed first in first out (FIFO) within 5 business days. (c) Recorded on CAF. Available on Master File and IDRS CFINK (c) No. If CAF # not already established, one will be issued with first recorded submission (c) Taxpayer revokes or appointee withdraws. New TIA supersedes existing TIA unless otherwise specified. May co-exist with a POA
, Tax Information
THIRD PARTY AUTHORIZATIONS FOR RESOLVING A TAX ISSUE
Form 8821
(b) (c) (d) Tax Information Authorization (TIA) (b) (c) (d) (f) Allows a third party to receive or inspect written and/or oral tax account information, subject to product limitations (b) Authorization, or written equivalent (b) Any individual or a business, e.g. legal, accounting, tax preparation firm. Authority extends to employees of a business appointee (b) Yes (b) Yes. Taxpayer must check box for appointee to receive copies of systems’ generated notices and correspondence. (b) CAF receipts are processed first in first out (FIFO) within 5 business days. (b) Recorded on CAF.Available on Master File and IDRS CFINK (b) No. If CAF # not already established, one will be issued with first recorded submission (b) Taxpayer revokes or appointee withdraws. New TIA supersedes existing TIA unless otherwise specified on Form 8821, Line 6. May co-exist with a POA
, Power of
Form 2848
(a) Power of Attorney (POA) (a) Allows third party to represent taxpayer before the IRS (a) Attorney and Declaration of Representative, Form 706, US Estate Tax Return, or written equivalent (a) Attorneys, CPAs, enrolled agents/actuaries, immediate family, full-time employees, general partners, officer, unenrolled return preparer (limited practice) and certain others (a) Yes (a) Yes. Taxpayer must check box on Line 2 of Form 2848 for representative to receive copies of systems’ generated notices and correspondence. (a) CAF receipts are processed first in first out (FIFO) within 5 business days. (a) Recorded on CAF. Available on Master File and IDRS CFINK (a) No. If CAF # not already established, one will be issued with first recorded submission (a) Taxpayer revokes or representative withdraws. New POA supersedes existing POA unless otherwise specified on Form 2848, Line 6. May co-exist with a TIA
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. (1) Features (2) Purpose (3) How is authority granted (4) Who can exercise this authority (5) Entitled to written and oral information (6) Can receive copies of notice and correspondence (7) Submission and processing time (8) Where is record maintained and how is it retrieved? (9) Must have CAF/ RAF number (10) Expiration of authority
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