What an Authorized Representative Needs Before Contacting the IRS
Check your authority, match it to the tax matter, and prepare the records for a focused call.
Before contacting the IRS as an authorized representative, confirm that your authorization covers the taxpayer, tax matter, and period you need to discuss. Then gather the notice, a copy of the signed authorization, and the records that support your request.
Access to information and authority to act are different. Form 8821 allows access to specified tax information. It does not authorize representation. An authorization or a call also does not replace a required response or extend a deadline.
Right authority
Check whether you need to obtain information or act for the taxpayer.
Right period
Match the authorization to the form and year or quarter on the notice.
Clear request
Know what you want the IRS to confirm or do and have the evidence ready.
2. Verify the taxpayer, matter, and periods
- Check the taxpayer. Match the name and identification number to the notice. For a joint return, each spouse must submit a separate Form 2848 if both want representation.
- Match the matter and period. Check the tax type, form number, and year or quarter. If you need to discuss a payment on one year and move it to another, check authority for both years.
- Review signatures and limits. Check the taxpayer signature and, for Form 2848, the representative’s signed declaration. Confirm that the authority is still in effect and covers the requested action.
- Check how it was filed. Keep a copy and submission details. The Centralized Authorization File (CAF) records many authorizations. A specific-use authorization that is not recorded on the CAF follows the instructions for the office handling that matter.
3. Prepare the call and the evidence
Use the contact instructions for the notice or assigned case. Eligible tax professionals can also check whether the Practitioner Priority Service handles the issue. Have your CAF number if assigned, your identification details for authentication, and the signed authorization ready. If the IRS cannot verify the authorization on file, ask how to provide it securely and whether the employee can handle the matter.
Keep the notice, relevant return or transcript, prior correspondence, and submission proof open. State the issue in one sentence. For example: “The notice shows a balance for 2025. I have a payment confirmation and authority for both years involved. Can you verify where the payment posted?”
Before ending the call, confirm what the IRS verified, what it agreed to do, and whether a written response is still due. Keep the date, employee ID if provided, and next action in your case notes.
Write down the scope and next step
Taxpayer and notice: [Use an internal case label in shared notes]
Authority: [Form 2848 or 8821; date and submission method]
Covered matter and periods: [Tax type, form, year or quarter]
Request: [Information needed or action requested]
Records ready: [Notice, return, payment proof, prior reply]
Deadline: [Date and required action]
After contact: [What the IRS confirmed, who acts next, and by when]
Frequently asked questions
Does having a CAF number prove I can act for this taxpayer?
No. The IRS must be able to verify authority for this taxpayer, matter, and period. Keep the authorization handy even if you already have a CAF number.
Can I discuss an extra year because it is mentioned on the same notice?
Check the scope first. If the additional year is outside it, obtain the appropriate authorization before asking for protected information or acting for the taxpayer on that year.
What if the authorization is pending and a deadline is close?
Use the notice to identify the required action. Coordinate with the taxpayer or another properly authorized representative so the response does not depend on the authorization posting in time.
Confirm your authority before making the request
Match the taxpayer, matter, and period. Then confirm what happens next and who is responsible for it.