|Tax Topic #312
||2008 Tax Year
Topic 312 - Disclosure Authorizations
You can now allow the IRS to discuss your 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 current
tax return, including the status of tax refunds, with the person you designate.
This authorization is limited to matters concerning the processing of the
tax return containing the completed Third Party Designee section.
For more information regarding Third Party Designee see Form 1040 Instructions, Form 1040A Instructions or
the Form 1040EZ Instructions. This does not replace
the Form 2848 (PDF), Power of Attorney and
Declaration of Representative, or Form 8821 (PDF), Tax
Information Authorization. For more information on Powers of Attorney,
and Form 2848 refer to Tax Topic 311 and to Publication 947, Practice
Before the IRS and Power of Attorney.
Form 8821 can be used to allow discussions with third parties and disclosure
of information to third parties on matters other than just the processing
of your current tax return. 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 determine what confidential tax return information
the IRS needs to disclose.
Page Last Reviewed or Updated: December 22, 2008
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