Fill and Sign the Png Medical Certificate Form PDF

Power of Attorney and Other Third Party Authorizations Common Types of 3rd Party Authorizations • Power of Attorney (POA) • Tax Information Authorization (TIA) • Third Party Designee (or Checkbox) Other Types of 3rd Party Authorizations • Form 56, Notice Concerning Fiduciary Relationship • Power of Attorney for Estates (Part 4 of Form 706) • Form 8655, Reporting Agent Authorization • Oral Tax Information Authorization • Oral Disclosure Consent Form 2848 - Power of Attorney and Declaration of Representative • Authorizes representation based on eligibility to practice • Representative must be an individual • Recorded on Centralized Authorization File (CAF) • May allow substitution / re-delegation of representation • Taxpayer retains accountability Form 8821 - Tax Information Authorization • Designates an “Appointee”, which can be an individual, firm, etc. • Generally recorded on Centralized Authorization File (CAF) • Allows “Specific Use” request • CP2000 contains Limited Tax Information Authorization section • Oral Tax Information Authorization can be established Third Party Designee / Checkbox • “Checkbox” authority given to a “designee” on original return / form • Limited to processing, payment and refund issues on that return • Duration limited to one year from original return due date excluding any extensions Common Reasons for Rejection – Form 2848 • Missing signature/signature date • Improper identification of Tax Periods/Tax Matters • Re-delegation of authority not specified by taxpayers • Previous form not attached for retention of prior POA • Missing delegation code, jurisdiction, or enrollment number Common Reasons for Rejection – Form 8821 • Missing taxpayer signature and/or date – Page 4 of Form 8821 Instructions provide requirements for the signature and date • Incorrect EIN/SSN for taxpayer or business, and IRS unable to perfect Unenrolled Return Preparers as Representatives • Can use Form 2848 to be named as Level H Representative only if: – Prepared return(s) listed on Form 2848 – Listed return(s) are under audit • Authority for Level H Representative is limited to discussion of issue with Customer Service Representatives, Revenue Agents, and other Examination employees Hints Regarding Third Party Authorizations • Notify the CAF or RAF Function via writing/fax if you have a change of address – CAF/RAF are not updated when address is changed on other IRS systems • Can’t remember your CAF number? – Call Practitioner Priority Service (PPS) • Exercise care on “Specific Use Only” for Forms 2848 or 8821 – These authorizations are not recorded on CAF Processing of POA and TIA Requests • Disclosure Authorization (DA) – Application within e-Services – Allows immediate input of new POA and TIA, or modifications • Fax Service – Available 24/7 – Processed within 48 business hours • Paper Forms – Processed within 5 business days of receipt Hints for Successful Input on DA • Confirm accuracy of taxpayer information on TP Information Screen • Use previously assigned CAF number • Use care when checking boxes on Powers Information Screen • Entry in “Authorized Acts” box of Powers Information Screen creates modified POA – TDS and EAR access not available with modified POA Withdrawal / Revocation of POA • Taxpayer “revokes” authorization, while representative “withdraws” authorization • Must be in writing • Must list all tax periods and matters that are being withdrawn or revoked • Must be dated and signed • Easiest method for complete withdrawal – use “marked” original Form 2848 or 8821 Resources • Publication 947, Practice Before the IRS and Power of Attorney • Publication 4245, Power of Attorney • Publication 4019, Third Party Authorizations • Publication 216, Conference and Practice Requirements • Publication 470, Limited Practice Without Enrollment • Circular 230