TAP 03-005

Third Party Authorization

Statement of Issue:

The Joint Committee of the Taxpayer Advocacy Panel (TAP) is considering the issue of expanding the Third Party Authorization by Checkbox. The committee is seeking a clearer understanding of how the Internal Revenue Service (IRS) determined the limits of the authorization and the barriers to further expansion. The Joint Committee would like advice from Counsel on this issue.

Proposal:

Response Notes:

Prior to response, IRS expanded the authority to all rights authorized by the taxpayer signing the Form 882, Tax Information Authorization, for the current tax year and the authority extends until the anniversary date of the return due date.