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IRS Tax Tips September 21, 2022

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Issue Number:?Tax Tip 2022-145
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*All taxpayers should know the types of authorizations for third-party representatives*

When working with the IRS, taxpayers have a right to represent themselves. They can also choose a third-party agent to represent them, like a tax professional or family member. Taxpayers should be sure that their representative is authorized to practice before the IRS [ [link removed] ].

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*:


* Power of Attorney [ [link removed] ]?- Allows someone to represent a taxpayer in tax matters before the IRS. The representative must be an individual authorized to practice before the IRS.
* Tax Information Authorization [ [link removed] ]?- Appoints anyone to review or receive a taxpayer?s confidential tax information for the type of tax for a specified period.
* Third Party Designee [ [link removed] ]?- Designates a person on the taxpayer?s tax form to discuss that specific tax return and year with the IRS.?
* Oral Disclosure [ [link removed] ]?- Authorizes the IRS to disclose the taxpayer?s tax info to a person the taxpayer brings into a phone call or meeting with the IRS about a specific tax issue.?

Even with an authorized third party representing them, taxpayers are ultimately responsible for meeting their tax obligations.

*Low income representation
*Low Income Taxpayer Clinics are *"independent"* from the Internal Revenue Service and the Taxpayer Advocate Service. LITCs represent individuals with income is below a certain level and need to resolve tax problems with the IRS. These clinics can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages. Services are free or may cost a small fee.

*More information*:
Power of Attorney Information [ [link removed] ]
Disclosure Authorizations [ [link removed] ]
Publication 4134, Low Income Taxpayer Clinic List [ [link removed] ]
Practice Before the IRS and Power of Attorney [ [link removed] ]
Power of Attorney and Declaration of Representative [ [link removed] ]
Tax Information Authorization [ [link removed] ]

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