CCA 200908026: Form 8821 authorized disclosure but not taxpayer representation

Plain-English summary

Chief Counsel distinguished a Form 8821 tax-information authorization from authority to represent a taxpayer. The email said Form 8821 did not give a designee power to advocate for the taxpayer. It also authorized the IRS to provide information to the designee, but did not authorize the IRS to receive information from that person on the taxpayer's behalf. As an example, information from a person not authorized to act for the taxpayer could not be described as information received from the taxpayer.

Ruling snapshot

• Question: Did Form 8821 authorize a designee to advocate for a taxpayer or provide information on the taxpayer's behalf?
• Outcome: Advice given: no, it authorized disclosure by the IRS but not representation or receipt of information as the taxpayer's submission.
• Key authorities: IRC § 6103; Form 8821.

Full text (IRS public release)

ID: CCA_2008110309503351 Number: 200908026
Release Date: 2/20/2009
Office: -----------
UILC: 6103.03-00

From: --------------------
Sent: Monday, November 03, 2008 9:50:35 AM
To: ------------------------------
Cc:
Subject: RE: 2848 vs. 8821

In addition to not providing for a power to advocate, the Form 8821 does not allow us to receive information from the designated person. It only allows us to provide information. For example, we would not be able to state that we received information from the taxpayer if we received it from a person who was not authorized to act on the taxpayer's behalf in the matter.