Note:

Verify that tax disclosure authorization information does not already exist for the applicant prior to entering the authorization information. See IRM 21.8.4.3.5, Entering Tax Information Authorization (TIA) on Form 8821 Database.

If

Then

1. This section of the Form 8821 is not complete

Enter the name of appointee, if available. Check the forms and the envelope for an address for the appointee for issuance of correspondence.

2. Unable to secure all the Tax Information Authorization information using the forms provided

Contact the applicant (not requestor), when contact information is available.

3. Unable to secure the authorization information from the applicant

The appointee is not authorized to receive the applicant's information. Issue letter 3427 or another applicable letter.

Verify signature, date and title if applicable. The applicant must sign and date any form that gives a third-party authorization to receive the applicant's information. The taxpayer’s dated signature is required. An electronically signed, printed or stamped signature is not acceptable. The signature date can be typed, stamped or handwritten. See IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821 for more information.