CCA 1214024: IRS explains when Form 8821 may authorize disclosure to an accountant

Plain-English summary

Chief Counsel advice stated that a taxpayer generally may use Form 8821 to authorize the IRS to disclose the taxpayer's returns and return information to an accountant. The advice also stated that the taxpayer's attorney may not sign Form 8821 for the taxpayer unless Form 2848 expressly permits that action. It directed the reader to line 5 and the form instructions for that limitation.

Ruling snapshot

• Question: Can a taxpayer use Form 8821 to authorize disclosure to an accountant, and can an attorney sign it for the taxpayer?
• Outcome: Advice given
• Key authorities: IRC § 6103; IRS Forms 8821 and 2848

Full text (IRS public release)

ID: CCA_2012032315370753 Number: 201214024
Release Date: 4/6/2012
Office: --------------
UILC: 6103.03-00

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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