- Instructor: Attorney Bob Schaller
- Lectures: 5
- Quizzes: 1
Tax Information Authorization Using IRS Form 8821.
Form 8821, Tax Information Authorization, is a commonly used third-party authorization tool. This chapter focuses on Form 8821, Tax Information Authorization. Form 8821 is used by a taxpayer wanting to authorize an individual or organization (called an “appointee”) to request and inspect the taxpayer’s confidential tax return information, but not wanting to authorize the appointee to represent the taxpayer before the IRS. Form 8821 must be contrasted against Form 2848, Power of Attorney and Declaration of Representation, which is discussed in a different course.