Reports Sent to the Taxpayer’s Representative

If Form 2848, Power of Attorney and Declaration of Representative (POA), is on file for a taxpayer, it will be reviewed before the issuance of a report to determine who should receive a copy of the report. Centralized Authorization File (CAF), research on IDRS should be conducted because the POA may have been changed by the taxpayer submitting a new POA through channels other than the examiner. Refer to IRM 21.3.7, Processing Third Party Authorizations onto CAF, for more information regarding duties and responsibilities when dealing with a taxpayer’s representative.

Per 26 CFR § 601.506 (Statement of Procedural Rules), the examiner should forward any correspondence (or copies), discussions, reports and/or other materials to the taxpayer at the same time they are sent to the representative. Refer to IRM 4.11.55, Examining Officer’s Guide (EOG), Power of Attorney, Rights, and Responsibilities, for more detailed information about how to mail correspondence when a POA is involved.

Blank forms, notices and publications available on IRS.gov should not be sent to the taxpayer’s representative or appointee, including, but not limited to:

Form 9465, Installment Agreement Request

Form 12203, Request for Appeals Review

Notice 609, Privacy Act Notice

Pub 1, Your Rights as a Taxpayer

Pub 1035, Extending the Tax Assessment Period