TAP 04-055

Provide Third Party Designee Notices Automatically

Statement of Issue:

Taxpayers are allowed to designate a third party to discuss questions about various tax returns by checking a box adjacent to the signature section on the returns Designees are authorized to receive information or transcripts related to the return, upon request to the Internal Revenue Service (IRS).

Proposal:

The third party designee should be co-recipient of IRS notices about math errors, offsets, and return preparation. The designated practitioner should be notified automatically and at the same time as the taxpayer.