If you’re dealing with the IRS, you don’t necessarily have to do it alone. The agency permits you to authorize another person to act on your behalf in certain tax matters. There are a few different types of third-party authorizations — each with its own purpose and scope.
Power of attorney
This grants someone full authority to represent you in tax matters before the IRS. The person you authorize must be qualified to practice before the agency — typically a licensed attorney, a certified public accountant or an enrolled agent.
Tax information authorization
This allows someone to access or receive your confidential tax information. It’s limited to specific types of taxes and a defined time period. The individual won’t represent you, but they are permitted to view relevant details.
Third-party designee
You can name someone directly on your tax return to discuss that particular return — and that tax year — with the IRS. This is a short-term authorization meant for basic communication about a specific filing.
Oral disclosure
If you’re speaking with the IRS — over the phone or in a meeting — you can authorize them to share information with another person who’s present with you. This is generally limited in duration but can be extended if the issue requires continued discussion.
How long do these authorizations last?
You’re free to revoke any authorization at any time, and some of them expire automatically.
Oral disclosure permissions usually end when the conversation concludes — unless you request that the IRS continue speaking with your designated person until the matter is resolved.
Third-party designee authorizations automatically expire one year after the original due date of the tax return involved.
Power of attorney and tax information authorization stay in effect until you formally revoke them or until the authorized individual withdraws. If you do want to revoke either of these, there are two options:
Authorize a new representative
If you name someone else to handle the same tax matters for the same time period, the new authorization will typically replace the previous one — unless you specifically indicate that you wish to keep the earlier authorization active. In that case, you’ll need to attach copies of any prior authorizations you want to retain.
Submit a revocation to the IRS
You can file a formal revocation. For a power of attorney, follow the instructions on Form 2848. For a tax information authorization, refer to the instructions for Form 8821.
Responsibility still falls on you
Even with an authorized representative, you remain fully responsible for your tax obligations. These authorizations allow someone else to interact with the IRS on your behalf — but they do not shift legal accountability.
Each type of authorization carries its own implications, so it’s important to understand the limits and make sure your representative is someone you trust.
