RECOMMENDATION 01186-001
RECOMMENDATION TEXT:
Recommended Text: Promote the online account by including a QR code and notify the taxpayer that they can perform this online. Add the QR code to the heading area of the form. Justification: Providing quality service.
IRS Action: Recommended
RECOMMENDATION 01186-002
RECOMMENDATION TEXT:
Recommended Text: Add: bullet to top of form above Box 1 to read: • This form remains in effect until revoked, see instructions. Justification: Reduces IRS processing errors & unnecessary communications. Prevents unintended disclosure of confidential tax information. Supports tax compliance and information security.
IRS Action: Recommended
RECOMMENDATION 01186-003
RECOMMENDATION TEXT:
Recommendation: Establish a 10-year period from the time of filing for any 8821 after which it is automatically revoked. Justification: To prevent potential abuse and minimize the breadth of authority one can grant to another to examine their return information.
IRS Action: Recommended
RECOMMENDATION 01186-004
RECOMMENDATION TEXT:
Recommendation: If recommendation above is not accepted, consider: Expiration Policy: This authorization will expire three (3) years from the date it is filed, unless you renew it or choose a longer duration. If your tax matter is expected to last more than three years (e.g., audits, litigation, or collection monitoring), you may check the box in Section [X] to extend this authorization for up to 10 years. You may revoke this authorization at any time by submitting a written revocation or a new Form 8821. Add a checkbox near the bottom of the form (possibly beneath Line 6 or in a new Section 7): ? I request this authorization remain valid for up to 10 years, due to an ongoing or long-term tax matters. Justification: Revise Form 8821 and its instructions to establish a default expiration period of three (3) years from the date of filing. Add a checkbox on the form allowing taxpayers to opt in to a longer authorization period— up to ten (10) years—for ongoing or complex tax matters. Update the instructions to explain this expiration policy clearly and include language advising taxpayers of the need to renew expired authorizations if needed. These changes protect taxpayer privacy by limiting how long others can access IRS records, while still giving taxpayers the option to extend access for long- term tax issues. This balances security with flexibility and ensures tax professionals can continue helping without interruption. Together, they support taxpayer rights and make Form 8821 clearer and safer to use.
IRS Action: Recommended
RECOMMENDATION 01186-005
RECOMMENDATION TEXT:
Recommendation: Signature Section – Above Taxpayer Signature Line Placement: Directly above the taxpayer’s signature line to ensure acknowledgment before submission. Add Text: By signing this form, I acknowledge that this authorization remains valid until revoked by you, modified by a new Form 8821, or withdrawn by the designee. The IRS does not automatically cancel previous authorizations unless explicitly revoked. Justification: Reduces IRS processing errors & unnecessary communications. Prevents unintended disclosure of confidential tax information. Supports tax compliance and information security.
IRS Action: Recommended
RECOMMENDATION 01186-006
RECOMMENDATION TEXT:
Recommendation: Add: Individuals may view their authorizations through their online account. Justification: Ease of taxpayer accessing the information.
IRS Action: Recommended
RECOMMENDATION 01186-007
RECOMMENDATION TEXT:
Recommendation: Add Caution or Tip Icon to page 1 Caution: A Tax Information Authorization (TIA) remains in effect until one of the following occurs: 1. The taxpayer revokes it by submitting a new Form 8821 or a written revocation. 2. The designee withdraws the authorization by notifying the IRS in writing. 3. A new Form 8821 is filed, modifying or revoking the prior authorization. Justification: Reduces IRS processing errors & unnecessary communications. Prevents unintended disclosure of confidential tax information. Supports tax compliance and information security.
IRS Action: Recommended
RECOMMENDATION 01186-008
RECOMMENDATION TEXT:
Instructions for Form 8821, page 4, first column, immediately before current paragraph under heading Column (d) Recommendation: Add: TIP: For clarity and to help protect your confidential tax information, it is recommended that you provide a brief description in column (d) explaining the reason for this authorization (for example: “audit resolution,” “income verification for loan,” or “collection investigation”). While not required, this helps ensure that your designee only receives information related to your intended purpose. Caution: If column (d) is left blank, your designee may be able to inspect or receive all information the IRS has related to the tax type(s) and period(s) listed in columns (a) through (c). You should only leave this blank if you want to grant broad access. Justification: Revise the instructions to encourage taxpayers to include a brief description of the purpose of the authorization in Line 3(d), while allowing flexibility for situations where the exact nature of the tax issue is unknown. Add cautionary language to explain that leaving this section blank may result in the designee receiving broad access. These changes protect taxpayer privacy by limiting how long others can access IRS records, while still giving taxpayers the option to extend access for long- term tax issues. This balances security with flexibility and ensures tax professionals can continue helping without interruption. Together, they support taxpayer rights and make Form 8821 clearer and safer to use.
IRS Action: Recommended
RECOMMENDATION 01186-009
RECOMMENDATION TEXT:
Current Text: Line 5. Retention/Revocation of Prior Tax Information Authorizations If the line 4 box is checked, skip line 5. If line 4 isn’t checked, the IRS will automatically revoke all prior tax information authorizations on file unless you instruct otherwise. If you don’t want a prior tax information authorization submission to be revoked, you must attach a copy of the tax information authorization you want to retain and check the line 5 box. Revocation request. If you want to revoke a prior tax information authorization without submitting a new authorization, write “REVOKE” across the top of the authorization you want to revoke. Provide a current taxpayer signature and date under the original signature. If you don’t have a copy of the tax information authorization you want to revoke, and it isn’t a specific use authorization, send a notification to the IRS using the corresponding address in the Where To File Chart. In the notification: 1. State that the authority of the designee is revoked, 2. List the name and address of each designee whose authority is being revoked, 3. List the tax matters and tax periods, and 4. Sign and date the notification. If you are completely revoking a designee’s authority, state “revoke all years/periods” instead of listing the specific tax matters, years, or periods. To revoke a specific-use tax information authorization, send the tax information authorization or notification of revocation to the IRS office handling your case, using the instructions above. Recommended Text: Line 5. Retention/Revocation of Prior Tax Information Authorizations If you checked the box in Line 4, skip Line 5. Otherwise, the IRS will automatically revoke all prior tax information authorizations on file unless you specify otherwise. To retain a previous authorization, you must attach a copy of the tax information authorization you wish to keep and check the box in Line 5. Revocation Request: If you wish to revoke a prior tax information authorization without submitting a new one, follow these steps: ? Write “REVOKE” across the top of the authorization, you want to revoke. ? Provide a current taxpayer signature and date beneath the original signature. If you do not have a copy of the tax information authorization you wish to revoke, and it is not a specific-use authorization, send a written notification to the IRS at the appropriate address listed in the Where to File Chart. Your notification must include: 1. A statement that the authority of the designee is revoked. 2. The name and address of each designee being revoked. 3. The tax matters and tax periods affected. 4. Your signature and the date of the request. If you are completely revoking a designee’s authority, you may write “Revoke all years/periods” instead of listing specific tax matters, years, or periods. To revoke a specific-use tax information authorization, send either the original authorization or a revocation notice to the IRS office handling your case, following the instructions above. Justification: Improves clarity, readability, and flow while maintaining all critical details
IRS Action: Recommended
RECOMMENDATION 01186-010
RECOMMENDATION TEXT:
Recommendation: Online submission options. Your tax professional can safely upload and submit third-party authorization forms online. Add: The following hyperlink to the instructions: Submit Forms 2848 and 8821 online | Internal Revenue Service Justification: Reduces IRS processing errors & unnecessary communications. Prevents unintended disclosure of confidential tax information. Supports tax compliance and information security.
IRS Action: Recommended
RECOMMENDATION 01186-011
RECOMMENDATION TEXT:
Recommendation: Modernize the CAF unit regarding the processing of 8821 by automating the data entry using AI, OCR, ICR, and ML. Justification: Increase service levels without needing additional staff.
IRS Action: Recommended
RECOMMENDATION 01186-012
RECOMMENDATION TEXT:
Recommendation: Annual Reminder from IRS to Taxpayer by Mail and/or Individual Online Account. Justification: Keeping the taxpayer informed.
IRS Action: Recommended
RECOMMENDATION 01186-013
RECOMMENDATION TEXT:
Recommendation: Update IRS website FAQ with specific information related to 8821. About Form 8821, Tax Information Authorization | Internal Revenue Service Justification: Keeping the taxpayer informed.
IRS Action: Recommended
RECOMMENDATION 01186-014
RECOMMENDATION TEXT:
Recommendation: Allow Revocation Through Individual Online Account. Justification: Providing quality service.
IRS Action: Recommended
RECOMMENDATION 01186-015
RECOMMENDATION TEXT:
Recommendation: Allow for electronic signature regardless of submission method. Justification: Providing quality service.