The definition of specific use
Specific use is a type of authorization for a person with power of attorney (power of attorney) to discuss certain issues of private tax the IRS (IRS) on behalf of the taxpayer. The specific use of the elements outside the blankets centralized authorization file (caf), an automated system of records to a third party the authority to resolve Federal tax issues.
Breaking down the ‘specific use’
The specific use of the elements can be connected with applications for employer identification number (Ein), tax certificates, claims for compensation or reduction requests, corporate dissolution or liquidation, the mortgage interest operators, form 1099 issues, choices for small business should be treated as s corporations and the application to adopt or change a tax year. Other examples of specific use not recorded in the cupboard not being asked to disclose information to loan companies or educational institutions and to Federal or state investigators Agency to perform inspections.
Tax form 8821 (“tax information authorization”) and form 2848 (“power of attorney and Declaration of representative”), where the taxpayer (or his representative) will check the “specific use” box. The difference between form 8821 and form 2848 is a form 2848 authorizes an individual to represent or act on behalf of the taxpayer, while the form 8821 does not give it legal authority. Form 2848 allows the representative to comply with the request to disclose tax return information to a third party; to execute waivers, consents and the conclusion of the Agreement; and the claim for the taxpayer in disputes with the IRS. The tax does not register a power of attorney to a specific use in the CAF, the representative must bring power of attorney 2848 form to each meeting with the IRS.