Third Party Authorization,
Levels of Authority
Ogden Campus Memphis Campus Philadelphia Campus
Accounts Management Accounts Management Accounts Management
CAF Team CAF Team CAF Team
1973 No. Rulon White Blvd. 5333 Getwell Road 11601 Roosevelt Blvd.
Mail Stop 6737 Mail Stop 8423 DP SW 311
Ogden, UT 84404 Memphis, TN 38118 Philadelphia, PA 19255
Help Line (801) 620-4254 Help Line (901) 546-4176
Fax: (801) 620-4249 Fax: (901) 546-4115 Fax: (215) 516-1017
Limited extended authority for 1040 filers using the checkbox option who later file Form
1040X, Amended U.S. Individual Income Tax Return. The authorization provisions apply
to amended returns that are filed within the one-year period following the required filing
date of the related Form 1040 (with no extensions), and inquiries made by the designee
regarding the 1040X must occur within that one year period.
Department of the Treasury Publication 4019 (Rev. 5-2009)
Internal Revenue Service Catalog Number 34253R
www.irs.gov
THIRD PARTY AUTHORIZATIONS
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. All products allow for the exchange of information with the IRS for purposes of resolving a tax issue.
Features Power of Attorney (POA) Tax Information Authorization (TIA) Limited Tax Information Authorization
Allows third party to
Allows a third party to receive or inspect written an/or oral tax account information,
Purpose represent taxpayer before
subject to product limitations
the IRS
Form 2848, Power of Oral Tax Information Third Party Designee or Oral Disclosure Consent
Attorney and Declaration of Authorization granted by granted by taxpayer
Checkbox Authorization is
Form 8821, Tax Information taxpayer calling calling 1-800-829-1040, BMF Form 8655, Reporting
How is authority Representative, Form 706, granted directly on tax
Authorization, or written or 1-800-829-1040 for Number 1-800-829-4933, Agent
granted US Estate Tax Return, or return (Forms in 1040 and
electronic equivalent Individuals or providing the name of Authorization
written or electronic 1-800-829-4933 for 94X series, Forms 720, the designee for
equivalent Business Entities 1041, 1120, 2290 and CT-1 specific notice issue
Attorneys, CPAs, enrolled Any individual or a Any individual or a Any individual or a Companies (Reporting
agents/actuaries, immediate business, e.g. business, e.g. business, e.g. Agents, batch and bulk
family, full-time employees, legal, accounting, legal, accounting, legal, accounting, filers) approved under
Who can exercise
general partners, officer, tax preparation firm. tax preparation firm. tax preparation firm. Any individual Revenue Procedure
this authority
unenrolled return preparer Authority extends to Authority extends to Authority extends to 2007-38 and 96-18.
(limited practice) and certain employees of a business employees of a business employees of a business Authority extends to
others appointee appointee appointee employees of agent
Yes, but only on returns
Entitled to written No.
Yes Yes Yes Yes filed and payments made
and oral information Oral information only.
by the agent
Can automatically
Yes Yes Yes No No Yes
receive notice copies
E-services Disclosure E-Services Disclosure
Authorization-immediate Authorization-immediate
Priority Fax-24 hrs On Tax Return E
Priority Fax-24 hrs
Submission and Telephonic filed - up to 3 weeks Telephonic Mail or Fax
Regular Fax-48 hrs Regular Fax-48 hrs
processing time Immediate Paper submission - Immediate 10-30 days
Mail-5 days from receipt Mail-5 days from receipt
4-6 weeks
International Bulk-15 days International Bulk-15 days
from receipt from receipt
Recorded on tax module Recorded on Reporting
Where is record Recorded on CAF Recorded on CAF Recorded on CAF Recorded on tax module
Available on Master File Agents File (RAF)
maintained and how Available on Master File Available on Master File Available on Master File Available on Master File IDRS
IDRS TXMOD/IMFOLR Available on Master File
is it retrieved? and IDRS CFINK and IDRS CFINK and IDRS CFINK TXMOD
and BMFOLR IDRS RFINK
No. If CAF # not already No. If CAF # not already No. If CAF # not already No, Must have No. Only name
Must have CAF/RAF established, one will be established, one will be established, one will be shared secret PIN, of authorized individual No. Reported on RAF
number issued with first recorded issued with first recorded issued with first recorded recorded directly on recorded directly on under RA’s EIN.
submission submission submission account account
Taxpayer revokes or
Expiration of Taxpayer revokes or agent withdraws.
authority Taxpayer revokes or Checkbox authority will
representative withdraws. Taxpayer revokes or Expiration coincides with New F-8655 may coexist
appointee withdraws. expire one year from the
New POA appointee withdraws. the resolution of the with existing F-8655
New TIA supersedes existing due date of the return
supersedes existing POA New TIA supersedes specific notice issue from but only for non-
TIA unless otherwise regardless of any
unless otherwise existing TIA unless which the overlapping
specified on extension dates.
specified on otherwise specified. authorization arose. periods covered by
Form 8821, Line 6. Checkbox authority may authorization.
Form 2848, Line 8. May May co-exist with a POA May co-exist with a POA
May co-exist with a POA co-exist with a POA May co-exist with
co-exist with a TIA
a POA or TIA