Does Third Party Designee authority cover all IRS issues?
No. Third Party Designee authority is narrow. It is generally limited to the specific return and tax period and to processing issues for that return. It is not a substitute for Form 2848 in a broader audit, collection, appeals, or multi-year representation matter.
Use the authority that fits the task:
- processing question on a specific return: Third Party Designee may be enough
- information-only transcript access: Form 8821 may be enough
- representation before the IRS: Form 2848 is usually the proper route
The exam trap is treating all third-party permissions as if they have the same scope.
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