Form (Rev. ). Form (November ). Department of the Treasury – Internal Revenue Service. Consent for Third Party Contact. 2 Appointee. If you wish to name more than one appointee, attach a list to this form. Check here if a list of additional appointees is attached ▷. Name and. Instructions for Completing Form D for Penalty Proposals .. Form ,Third Party Contact Authorization Form, (if applicable). Case file.
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Federally authorized tax practitioners are individuals authorized to practice under 31 U. It forrm not apply to written communications between a federally authorized tax practitioner and certain representatives of a corporation in connection with the promotion of direct or indirect participation of a corporation in a tax shelter.
The form is used at the discretion of the employee. The general notice is provided only once for all contacts that may be made with respect to the years listed on the notice. Pre-contact Responsibilities and section 3 of this chapter. For joint returns, both spouses must authorize the contact.
THOMAS F. DILULLO ESQ.
If the tax liability is due to a jointly filed return, a separate Letter must be provided to each spouse. This its that certain communications oral and written between federally authorized tax practitioners and taxpayers on or after July 22, may now be “privileged communications” within the meaning of the statute and may be withheld from the Service. Contacts with individuals who have a valid power of attorney for the taxpayer. Referrals should be made to the Taxpayer Advocate when appropriate.
IRS Agent’s responsibility to taxpayer
Request a written statement from the federally authorized tax practitioner providing the reasons why the privilege is being asserted. If providing third party information to the taxpayer may subject any person to reprisal, the IRS is not required to provide the taxpayer with notification of the third party contact.
In instances where this type of research is required or when inadvertent access occurs in the performance of their duties employees may use FormTaxpayer Data Access Form, or other authorized forms to document these accesses.
Made on a case by case basis no blanket determinations Documented in the case file. Providing all taxpayers with high quality service in all contacts is a primary area of emphasis for all Examination employees. The taxpayer name on all examination report s will always be the joint name as it appears on the return. The privilege may be asserted orally or in writing.
Examiners should also contact the Area Interest Abatement Coordinator with questions on interest abatement.
Document the case file with specific information about the third party. When a third party contact is made, the employee should complete Form”Third Party Contact Report. Specific requirements for examiners are outlined in section 2. Other Examination chapters and multi-functional chapters also contain information relevant to conducting examinations.
Personally identifiable taxpayer information will be used only for the purpose for which it was collected, unless other uses are specifically authorized or mandated by law.
All manually generated correspondence will provide the name, telephone number and unique identification number of the employee responsible for the examination. If a taxpayer authorizes a third party contact, the employee should: IRC section e was expanded by the Taxpayer Bill of Rights 2 to provide abatement of interest when any assessment of interest on a deficiency is attributable in whole or in part to any unreasonable error or delay in performing a ministerial or managerial act.
Depending on the facts and circumstances, an employee may be able to make the reprisal determination based upon facts already known. Taxpayers or authorized tax practitioners may question whether specific communications are privileged.
Both the number of hours charged to a case and the span of time the case is open must be reasonable. Any original correspondence prepared by examiners should be approved by the group manager and such approval should be ir in the case file.
All taxpayer correspondence should be clear, concise, and professional, as well as adhering urs legal requirements. The statute is unclear about what specific tax advise is privileged; however, based on the conference report, it appears that information disclosed for the purpose of preparing a tax return would not be privileged.
When a taxpayer of a federally authorized tax practitioner declines to provide testimony or documents based on IRC sectionconfidentiality privileges, the examiner should take the following actions:. fofm
This includes, but is not limited to, the service of Tax Court subpoenas on third parties by employees. When a contact list is requested by a vorm, the employee receiving the request is responsible for:.