Disclosure Procedure - Third-Party Verification
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Always determine if the third-party is authorized to receive the applicant’s information.
Third-party callers claiming to have tax information authorization, must provide some personal information to verify their authorization.
The caller's name
The legal name of organization the caller represents
The organization's mailing address
The organization's TIN or Centralized Authorization File (CAF) number
The name, address and TIN of the applicant
Once it has been determined the contact is a third-party, verify that the caller is authorized to discuss the account using one of the following:
Form 8821
Form 8802
Form 2848
Form 8821 Database
CFINK on IDRS
Verification of the individual listed on the authorization must be completed. Use the individual's name, TIN/CAF number and any other appropriate questions to authenticate the caller. See IRM 21.8.4.3.9.3, Disclosure Procedure - Applicant Verification.
Upon determining that the authorization is valid, proceed with the processing of the request.
If the caller is not authorized, advise the caller that the application must provide authorization for the Service to discuss any specific information concerning the applicant.
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