A third-party authorization grants authorization to a third party to resolve federal tax issues. This authorization is done through either power of attorney or through tax information authorization.
Third-party authorization allows the IRS to verify permission to speak with a representative about personal and private tax information. Power of attorney allows a third party to advocate, negotiate and sign on behalf of the represented party. The third party can also argue the application of law and facts. Power of attorneys can include certified public accountants, general partners, attorneys, full-time employees and others. Tax information authorizations allow a third party to receive specified confidential tax information. The appointee can be anyone chosen.