Reminder:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
Form 8821, Tax Information Authorization does not authorize discussion of collection issues.
Any form used in lieu of these two forms should contain the following information:
Name, and mailing address of the taxpayer,
Identification number of the taxpayer ( e.g., Social Security Number, Individual Taxpayer Identification Number (ITIN), Employer Identification Number),
Name and mailing address of the representative(s)/appointee(s),
The type of tax involved, the federal tax form number, the specific year(s)/period(s) involved (in estate matters the decedent's date of death), and specific tax matter or actions to be performed,
The taxpayer's signature(s),
In the case of a Form 2848, Power of Attorney and Declaration of Representative a completed Declaration of Representative (Part 2).
Get a plain-English answer with a citation back to this text.
Ask AI about this code