IRS Tax Advocate

IRS Form 8821 is used by taxpayers to allow another individual, IRS tax advocate, corporation, firm, or organization to access and receive information about their tax account from the IRS. There are many professional tax companies like Community Tax that are able to assist with and answer questions about IRS Form 8821.

In general, the IRS keeps all tax returns and tax return information strictly confidential (IRC §6103). By filling out IRS Form 8821 a taxpayer allows an IRS tax advocate to access this information on his or her behalf. IRS Form 8821 can be especially useful if a taxpayer needs assistance with his or her tax account and would like to allow a tax professional or family member to ask questions and discuss the account with the IRS. Corporations, firms, and organizations are also able to file IRS Form 8821.

As a tax professional, I use IRS Form 8821 frequently to call the IRS on behalf of my clients and ask what returns my client still needs to file, how much tax, interest, and penalties are due, and whether their account is in collections, has an open audit, or is in an installment agreement, etc.

While IRS Form 8821 will grant an IRS tax advocate access to information about a tax account, it does not allow that appointee to advocate on the taxpayer’s behalf. So while IRS Form 8821 is useful for gathering information on an account it is not useful for setting up setting up tax resolutions (such as an installment agreement) or for negotiating with an IRS Revenue Officer or IRS Auditor. To do that an IRS Form 2848 Power of Attorney must be filed.

One can always visit the IRS website for more information on or to view IRS Form 8821. Also, keep in mind when filing IRS Form 8821 to submit it before the deadline of120 days after the form has been signed and dated by the authorizing taxpayer. Need help? Contact the tax experts at Community Tax and we’ll act as an advocate on your behalf.