Instructions
If this consent is for a partnership return, only one authorized partner need sign.
If you are an attorney or agent of the taxpayer(s), you may sign this consent
provided the action is specifically authorized by a power of attorney. If the power of
attorney was not previously filed, you must include it with this form.
If you are acting as a fiduciary (such as executor, administrator, trustee, etc.) and
you sign this consent, attach Form 56, Notice Concerning Fiduciary Relationship,
unless it was previously filed.
If the taxpayer is a corporation, sign this consent with the corporate name followed
by the signature and title of the officer(s) authorized to sign.
Instructions for Internal Revenue Service Employees
Complete the Division Executive's name and title depending upon your division.
If you are in the Small Business /Self-Employed Division, enter the name and title
for the appropriate division executive for your business unit (e.g., Area Director for
your area; Director, Compliance Policy; Director, Compliance Services).
If you are in the Wage and Investment Division, enter the name and title for the
appropriate division executive for your business unit (e.g., Area Director for your
area; Director, Field Compliance Services).
If you are in the Large and Mid-Size Business Division, enter the name and title of
the Director, Field Operations for your industry.
If you are in the Tax Exempt and Government Entities Division, enter the name and
title for the appropriate division executive for your business unit (e.g., Director,
Exempt Organizations; Director, Employee Plans; Director, Federal, State and
Local Governments; Director, Indian Tribal Governments; Director, Tax Exempt
Bonds).
If you are in Appeals, enter the name and title of the Chief, Appeals.
The signature and title line will be signed and dated by the appropriate authorized
official within your division.
872-B
Catalog No. 61485N
Form
(Rev. 7-2003)