Third Party Authorizations


This is a virtual event, accessible over the phone. Access instructions will be provided after registration.


There are a number of situations when a business might authorize someone else to interact with the Internal Revenue Service for tax matters. The extent of a third-party authorization can range from allowing an employee to discuss confidential tax information with IRS officials to granting an agent the right to act on behalf of the business. There are various methods that may be used in granting a third party the authority to assist in tax operations or to help resolve a tax issue.

Proper use of third party authorizations helps prevent unauthorized access to confidential tax information, facilitates dealings with the IRS, and helps delineate responsibility between the business and the third party.

Educational Objectives:
• The various types of third party authorizations and the acts authorized under each method.
• How to authorize a third party to act for the business and how to revoke that authorization.
• How the IRS records the authorizations and where it stores that information.
• Which third parties may or may not be authorized under a particular method.
• The purpose of each type of authorization and when its use is appropriate.
• Who must be authorized and who must sign the authorization in order for it to be valid.
• Whether the business retains or the third party assumes responsibility for compliance.

Who would benefit most from attending this program?
Payroll, Director, Manager, Non-Manager, Associate


Pat Haggerty
  • Tax Practitioner

Pat Haggerty is a tax practitioner, author, and educator. His work experience includes non profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including Payroll tax issues, FLSA compliance, and information return reporting.

Continuing Education

1.0 General COA, 1.0 RCH
Practice Areas:
Production Date:
Price: $224.00