This class will cover the best practices for submitting IRS forms 2848/8821, as well as requirements of IRM 21.3.7 Processing Third-Party Authorizations onto the Centralized Authorization File (CAF). We will cover the deceased taxpayer procedures and additional bonus best practices. There will be discussion and instructions regarding current and future online developments in submitting 8821s and 2848s. 

By the end of this course, practitioners will be able to prepare, execute, and submit valid 8821 and 2848 authorization forms to the Internal Revenue Service. The 8821 and 2848 are important tools in the tax professional’s arsenal which allow access to important information on taxpayer accounts over the phone or through the Transcript Delivery System (TDS).

Learning Objectives:

• Outline the process of preparing, executing, and submitting valid 8821 and 2848 authorization forms to the IRS


• Recall the best practices for submitting these forms


• Define the current and future online developments