Be Prepared to Validate Your Identity When Contacting the IRS
By law, IRS telephone assistors will only speak with the taxpayer or to the taxpayer’s legally designated representative. Tax professionals calling about a client’s account should be prepared to verify their identities and provide information about the third party they are representing. Before making your call, be sure to have the following information available:
- Verbal or written authorization from the third-party to discuss the account;
- The ability to verify the taxpayer’s name, SSN/ITIN, tax period, and tax form(s) filed;
- PTIN or PIN if a third-party designee;
- A current, completed and signed Form 8821, Tax Information Authorization; or
- A completed and signed Form 2848, Power of Attorney and Declaration of Representative.
Questions regarding a deceased taxpayer require different steps. Be prepared to fax:
- The deceased taxpayer’s death certificate; and
- Either copies of Letters Testamentary approved by the court, or IRS Form 56, Notice Concerning Fiduciary Relationship (for estate executors).
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