Disclosure to Taxpayer's Designee

ID:
Office:
UILC:
CCA_2012032315370753
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6103.03-00
Number: 201214024
Release Date: 4/6/2012
From: ---
Sent: Friday, March 23, 2012 3:37:18 PM
To: ---
Cc:
Subject: RE: Form 8821
Hi ---
Generally, yes. The taxpayer can use Form 8821 to authorize the IRS to disclose his/its returns and return information to the taxpayer's accountant. Taxpayer's attorney cannot sign the 8821 on behalf of the taxpayer unless the Form 2848 explicitly permits this (see line 5 and the instruction for it).
Let me know if you have further questions.
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