My accountant only needs transcripts and notices for a penalty file, not the right to speak for me. Is Form 8821 enough?
I am trying to keep the authorization as narrow as possible. The accountant's job right now is to review what the IRS has on file and help me understand the penalty record, not to call the IRS or negotiate the matter directly. That makes me think a tax information authorization may be enough, but I do not want to pick the smaller form if it quietly blocks the work we actually need.
What I need is a practical line between access and representation. If Form 8821 is enough for receiving transcripts and notices but not for arguing the case, I would rather use it deliberately instead of defaulting to a power of attorney just because it sounds more official.
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