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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).

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