Can I Call the IRS on Behalf of Someone Else?

Understanding whether you can contact the IRS on behalf of someone else is crucial for those assisting others with tax-related issues. This is particularly important for family members, legal representatives, or financial advisors who may need to communicate with the IRS to resolve tax concerns.

Valid Authority to Discuss Tax Matters

To engage with the IRS on behalf of another individual, valid authorization is required to protect sensitive tax information. The IRS mandates that any third party seeking to discuss tax matters must have explicit permission from the taxpayer, as outlined by the Internal Revenue Code and related regulations.

The most common form of authorization is the Power of Attorney (POA), specifically IRS Form 2848. This document allows a representative to act on behalf of the taxpayer in matters related to tax filings, audits, and appeals. The POA must comply with IRS-specific requirements, which may differ from general legal POAs. Both the taxpayer and the representative must sign the form, and it must detail the scope of authority granted.

Another option is the Tax Information Authorization (TIA), facilitated through IRS Form 8821. Unlike the POA, the TIA allows access to tax information but does not grant decision-making authority. This is particularly useful for accountants or tax preparers who need to review a client’s tax records to provide advice.

Types of Third-Party Authorizations

Understanding the types of third-party authorizations is essential when communicating with the IRS on behalf of someone else. These authorizations determine the scope of access and actions a representative can take.

Tax Information Authorization

The Tax Information Authorization (TIA), completed through IRS Form 8821, is for those who need access to a taxpayer’s information without the authority to act on their behalf. This form is useful for tax preparers, accountants, or financial advisors who require detailed tax data to provide advice. The TIA allows representatives to receive copies of tax returns, transcripts, and other relevant documents but does not permit direct negotiation or resolution of tax issues. The form must specify the tax years and types of information the representative is authorized to access, and it requires the taxpayer’s signature to be valid.

Power of Attorney

The Power of Attorney (POA), using IRS Form 2848, grants broader authority, including the ability to negotiate, make decisions, and represent the taxpayer in audits, appeals, and other tax matters. The form must clearly define the scope of authority, specifying the tax issues and periods it covers. Both the taxpayer and representative must sign the document for it to be recognized. The POA is particularly useful for legal representatives or family members managing complex tax issues. Ensuring the form is up-to-date and correctly completed is critical, as errors or omissions can lead to delays or denial of representation.

Verbal Authorization

Verbal Authorization allows a taxpayer to temporarily grant someone permission to discuss their tax matters with the IRS over the phone. This type of authorization is limited to a single phone call and is unsuitable for ongoing representation or complex issues. The taxpayer must be present during the call to verbally confirm their consent, providing details such as their Social Security Number and the issue at hand. While convenient for quick inquiries, verbal authorization lacks the scope and documentation of a TIA or POA.

Steps to Confirm Identity on the Call

When engaging with the IRS over the phone, confirming identity is essential to protect taxpayer information and ensure only authorized individuals can discuss tax matters. The IRS follows strict protocols for verification.

The IRS representative will request the taxpayer’s Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), their filing status (e.g., single, married filing jointly, head of household), and possibly details from their most recent tax return, such as adjusted gross income or refund amounts. Having a copy of the taxpayer’s latest return on hand ensures accurate responses.

For specific tax issues, the IRS may ask for the notice or letter number related to the inquiry, which is typically found on IRS correspondence. Being prepared with these details facilitates a smoother conversation and demonstrates legitimacy in handling the taxpayer’s affairs.

Documents You May Need for the Call

Preparing the right documentation before contacting the IRS ensures a productive discussion. Start with the taxpayer’s most recent IRS correspondence, such as notices or letters, which often include key reference numbers and details specific to the issue. A copy of the taxpayer’s latest tax return is also essential, as it contains critical information like adjusted gross income and filing status.

If the call involves income verification or discrepancies, relevant financial documents, such as W-2s or 1099 forms, can provide clarity. For discussions about payment plans or outstanding balances, having records of previous payments or installment agreements can help address the matter efficiently.

Possible Reasons for Denial of the Request

Even with proper preparation, the IRS may deny a third party’s request to discuss a taxpayer’s matters. Understanding potential reasons for denial can help avoid delays.

Incomplete or incorrectly filled-out authorization forms are a common issue. Missing signatures, dates, or specific details about the tax years or issues covered will render forms like IRS Form 2848 (POA) or Form 8821 (TIA) invalid. These forms must be submitted and processed before discussions can occur.

Authorization mismatches also lead to denial. For example, attempting to discuss payroll taxes when the authorization only covers individual income taxes will be rejected. Verbal authorizations are limited in scope and cannot be used for broader or ongoing matters.

Identity verification failures can also result in denial. Inaccurate information, such as the taxpayer’s filing status or prior-year tax details, will prompt the IRS to terminate the call. Thorough preparation and access to all relevant documents are crucial for a successful interaction.