“The Hoiberg Group: Your Legal Resource for High School Students”

– Taxpayers can authorize a third-party representative to work with the IRS on their behalf
– Different types of representatives need different authorizations before they can represent the taxpayer to the IRS
– There are four different types of third-party authorizations: Power of Attorney, Tax Information Authorization, Third-Party Designee, and Oral Disclosure
– A taxpayer can choose to revoke any authorization at any time
– Third-Party Designees and Oral Disclosures expire automatically
– Power of Attorney and Tax Information Authorization stay in effect until the taxpayer revokes the authorization or the representative withdraws it 1. Taxpayers are responsible for meeting their tax obligations, even if they have a third party representing them.
2. Low-Income Taxpayer Clinics can help individuals with low income resolve tax problems with the IRS for free or a small fee.
3. Services provided by Low-Income Taxpayer Clinics include representation in audits, appeals, and tax collection disputes, as well as information about taxpayer rights and responsibilities in different languages.

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