What is the role of a third-party designee in tax matters?

The role of a third-party designee in tax matters primarily involves the ability to discuss the taxpayer's return with the IRS. A third-party designee is someone the taxpayer has designated on their tax return Form 1040, allowing them to communicate with the IRS about specific matters related to that return. This can include inquiries about the status of the return, clarification of any items on the return, or responding to IRS notices.

It's important to note that a third-party designee cannot file returns on behalf of the taxpayer, submit documents, or represent the taxpayer in court. Their role is limited to discussion and providing information as authorized by the taxpayer. This facilitates communication between the IRS and the taxpayer while maintaining the taxpayer's control over their own filings and any actions taken related to their tax matters.