I am authorizing the IRS to disclose otherwise confidential tax information to the agent relating to the authority granted under this appointment, including disclosures required to process Form 2678.
The agent may contract with a third party, such as a reporting agent or certified public accountant, to prepare or file the returns covered by this appointment, or to make any required deposits and payments.
Such contract may authorize the IRS to disclose confidential tax information of the employer/payer and agent to such third party.
If a third party fails to file the returns or make the deposits and payments, the agent and employer/payer remain liable.