[IMGCAP(1)][IMGCAP(2)]Many practitioners are familiar with the third-party designation, or “checkbox” authorization, available on individual tax returns and most business tax returns. This designation allows taxpayers to authorize another party to discuss their tax return with the IRS.

The purpose of the checkbox authorization is to assist the IRS in the processing of a tax return. To achieve this purpose, the IRS grants specific privileges to third-party designees. Privileges vary slightly by return, but generally, third-party designees can:

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