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Issue Number: Tax Tip 2023-111
Know the different types of authorizations for third-party representatives
Taxpayers can authorize a third-party representative to work with the IRS on their behalf. Sometimes this person is an unpaid family member or friend, and sometimes this is a tax professional hired by the taxpayer. Different types of representatives need different authorizations before they can represent the taxpayer to the IRS.
Taxpayers who want to have a third party represent them must formally grant them permission to do so.
Here are different types of third-party authorizations:
Revoking a third-party authorization
Third-Party Designees and Oral Disclosures expire automatically. An Oral Disclosure Authorization may expire at the end of the conversation but can also be granted for longer if the taxpayer wants IRS to have a continuing conversation with the designated third party until the tax matter is resolved. A Third-Party Designee authorization ends one year from the due date of the relevant tax return.
Power of Attorney and Tax Information Authorization stay in effect until the taxpayer revokes the authorization or the representative withdraws it. There are two ways for a taxpayer to revoke either of these authorizations:
Even with an authorized third party representing them, taxpayers are ultimately responsible for meeting their tax obligations.
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