Taxpayers are allowed to
authorize a third party to discuss questions about various
tax returns with the Internal Revenue Service (IRS)
by checking a box adjacent to the signature section
on the returns. The authorization is limited to one
year from the due date, without extension, of the return.
Proposal:
The IRS should expand the
term of the authorization to three (3) years. Many times
the IRS is not able to correspond with taxpayers about
math errors, offsets, and return preparation within
one year of the due date. Part of the delay is caused
by taxpayers filing returns past the original due date.
Extending the authorization to three (3) years would
not jeopardize or change any IRS enforcement actions.
Graphic Version