Practitioner authorization.

• Author: Laffie, Lesli S.
• Position: IRS Checkbox Initiative

Starting with the 2001 filing season, the IRS's new "Checkbox Initiative" (Initiative) will allow paid preparers, with their Clients' permission, to work directly with the IRS to resolve return processing issues. According to IR-2000-23, taxpayers can identify through a checkbox on all series of Form 1040 returns (except Telefile), an individual paid preparer to serve as a designee to resolve processing-related matters.

In the past, practitioners (i.e., CPAs, attorneys and enrolled agents) and other paid preparers needed Form 2848, Power of Attorney and Declaration of Representative, to discuss return preparation, refund and payment issues with the IRS. Under the Initiative, the taxpayer's designee would be able to speak directly to IRS Customer Service representatives by phone and in person in response to math error notices and to receive information about a refund or payment.

Approximately 8 million pieces of correspondence are sent to taxpayers during tax season...