of Justice can tax returns and related information be subjected to inspection.
Authorization to Disclose Information of a Confidential Nature
There are two forms that must be filed to allow for authorization of disclosure of confidential information, either Form 2848 (Power of Attorney and Declaration of Representative or Form 8821 (Tax Information Authorization. Both forms enabled an individual other than the taxpayer to receive or inspect confidential information but only in the absence of the taxpayer.
Representatives Qualified to Practice Before Appeals
There are qualifications that enabled practice before the Internal Revenue Service. Such qualifications are defined in Circular No. 230 (Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the IRS (26 C.F.R. 601.501-509 inclusive). Sections 10.5(c) and 10.7 defined those indiv
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