Example:

We issued Letters 2800C/2801C on a TY 2014 case in October, 2015. The POA or TIA form should contain the following information: Form 1040, Income Tax, for Calendar Year 2015. In the above example, if the letters were issued in January, 2016 the form should contain the following information: Form 1040, Income Tax, for Calendar Year 2016.

If the POA or TIA form only includes the current year, you cannot discuss any other years. Ask the taxpayer's representative to submit a new form to cover the years to be discussed. Use general information to explain the Withholding Compliance program.

If you are speaking to the taxpayer's representative by telephone, follow procedures in IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, then research IDRS using CC CFINK to determine if the POA or TIA is already on file. If the POA or TIA is on file, verify that it includes the correct tax period. If it does not include the correct tax period, or there is no record on CC CFINK, advise the taxpayer's representative to submit a new or updated signed form.

If correspondence is received from a third party and there is no record on CC CFINK, or no Form 2848 or Form 8821 attached, use Letter 0135C to advise the third party that we do not have a POA form on file. Use paragraphs E or F, and H, as part of your response.

If the Form 2848 is attached to the taxpayer's correspondence, compare the information on the form with the information found on CFINK to verify it is for the same tax period. If there’s no information present on CFINK and the form is acceptable, photocopy the form, attach the copy to the correspondence, and then fax the original to the POA functional processing area as specified on Form 2848, instructions for processing.

If authorization as in (2) above is not attached, before replying to a person other than the taxpayer who states they have a POA or TIA for the taxpayer, research the CAF using CC CFINK. Ensure that we have their POA or TIA on file before sending any information. If there is no POA or TIA, send the information directly to the taxpayer. Notify the taxpayer using Letter 4243-C that a third party inquiry was received from (name), we have no record of a POA or TIA, and without a POA or TIA we are not permitted to furnish information to a third party.