NAEA

Enrolled Agents Oppose Extending Time for Check Box Third-Party Authorization

Washington, DC (Oct. 3, 2007) — The National Association of Enrolled Agents (NAEA) called for the Internal Revenue Service (IRS) to halt a proposed extension of the timeframe when taxpayers are allowed to designate on Form 1040 that a third party individual may help resolve routine return processing issues.  This summer, the IRS indicated that it is considering extending the check box authorization period from 12 to 24 months.

In her letter to IRS Wage and Investment Division Commissioner Richard Morgante, NAEA president Diana Thompson, EA, requested that the IRS refrain from changing the checkbox timeframe and questioned the merits of such an extension of time.  “We are hard-pressed based on our experience to believe the agency cannot process timely filed returns before April 15 of the following year…[and] it would be inappropriate to change standing policy to simply reward dilatory taxpayers” she wrote. 

Thompson further commented that extending the check box authorization beyond one year would confuse the roles of third-party designees by giving them false senses of authority.  The NAEA contends that an extension also would blur the distinction between simple processing and more substantive exam/collection representation issues.  To interview an enrolled agent about the subject of this release, contact Martha J. Lockwood, CAE, APR.           

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The National Association of Enrolled Agents (NAEA) is a non-profit membership organization dedicated to the enrolled agent (EA) profession, to increasing the integrity of the tax administration system, and to advocating for common-sense tax policy.  EAs provide tax preparation, tax advice, and tax planning services in addition to helping taxpayers resolve problems with the IRS.  NAEA is dedicated to maintaining the highest professional standards among its members.  To find an enrolled agent in your area, visit the NAEA website at www.naea.org and click on “Find an enrolled agent.”