The Internal Revenue Service said that a qualified tax professional who has a Form 8821, Tax Information Authorization, on file may now request a client’s account transcript using the Transcript Delivery System.
Form 8821 must be on file with the IRS’s Centralized Authorization File, or CAF, system naming the individual, not the individual’s business, as the appointee for the client, the IRS noted. Transcripts can be requested through the Transcript Delivery System if either Form 8821 or Form 2848 is on file with the CAF.
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