When an IRS issue becomes complicated, many taxpayers ask us a simple question:
“Can you just talk to the IRS for me?”
In many cases, yes—but the IRS requires the proper authorization first.
On August 27, 2026, the IRS reminded taxpayers that there are several ways to authorize another person to help with federal tax matters. The important part is that these authorizations are not all the same.
What Changed
This is not a new tax law. Rather, the IRS recently issued a reminder explaining the different types of third-party authorizations available to taxpayers.
The most common are:
Form 2848 — Power of Attorney and Declaration of Representative
This allows an eligible professional, such as a CPA, Enrolled Agent, or attorney, to represent you before the IRS for the tax matters and periods listed on the form.
Depending on the authorization, the representative may communicate and negotiate with the IRS, present information on your behalf, and receive tax information related to the specified matter.
Form 8821 — Tax Information Authorization
This is different from a Power of Attorney. It generally allows another person or organization to inspect or receive your confidential tax information, but it does not give that person the same authority to represent you before the IRS.
The IRS also allows more limited authorizations, including a Third Party Designee listed on a tax return and oral authorization during a specific IRS phone call or meeting.
Who Is Affected
This is especially relevant if you:
- Received an IRS notice you do not understand
- Are dealing with a balance due or payment issue
- Need help responding to an IRS examination or inquiry
- Want a tax professional to communicate directly with the IRS
- Need someone to access IRS tax information on your behalf
One common misunderstanding is assuming that preparing someone’s tax return automatically gives the preparer authority to handle every future IRS matter. It does not.
The proper authorization depends on what you need the person to do.
Why It Matters
When an IRS issue comes up, the first question is not always, “Which form should I file?”
The better question is:
“What do I need this person to do for me?”
If you only need someone to obtain tax information, one type of authorization may be enough. If you need a professional to actually represent you and communicate with the IRS regarding a tax matter, a Power of Attorney may be necessary.
Using the wrong authorization can create unnecessary delays—especially when an IRS response deadline is approaching.
What You Should Do
Before signing an authorization, make sure you understand:
- Who you are authorizing
- Which tax years and tax matters are covered
- What that person is allowed to do
- How long the authorization remains effective
You can also revoke an IRS authorization if you no longer want that person to have access or authority.
WiseBeing Perspective
In our experience, taxpayers often contact a professional after they have already spent considerable time trying to resolve an IRS issue themselves.
Sometimes the issue is straightforward. Other times, the notice involves records, prior-year returns, penalties, or correspondence that requires a closer review.
The important thing is not to give someone more authority than necessary—but also not to wait until an IRS deadline is approaching before determining who can properly handle the matter.
At WiseBeing Tax & Accounting, our CPA and Enrolled Agent team assists individuals and business owners with IRS notices, tax account issues, and representation when appropriate.
Official Source
Internal Revenue Service
IRS Tax Tip 2026-66 — “What taxpayers should know about IRS third party authorizations”
August 27, 2026
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