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Form 8821, the CAF, privacy and changing representatives

SEE 3 Chapter 12 · IRS outline 2A7, 2A8, 2A9, 2A10, 2A11

Not everyone who needs a client's tax information needs to represent the client. Lily's mortgage lender wants transcripts; Daniel's bookkeeper wants to see notices; a software company wants Nadia's client list. This chapter covers the lighter tools, Form 8821 and checkbox authority, the CAF system that tracks every authorization, the strict privacy rules on what a preparer may share, how representatives come and go, and the conference and practice rules in Publication 216.

In this chapter

1. Form 8821: information without representation
2. Checkbox authority, oral consent and §6103
3. The Centralized Authorization File
4. Client privacy: §7216 and consents
5. Changing, revoking and withdrawing
6. Conference and practice requirements: Publication 216

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Tax information authorizations
• the CAF number
• section 7216 consents
• revoking and withdrawing
• conference and practice requirements

Chapter 11: Power of attorney: Form 2848 · Chapter 13: Building the case: issues, risks and documents