18049Showing good cause.......
- Nov 2 9:41 PM
Does anyone know what the grounds are for "showing good cause" when relating to the following?
I've had an agent file on my behalf for taxable income that is exempt income granted under section 1.1402(a)(1-3). http://www.dsbcpas.com/databases/irc/howtoircs1402a.html and
http://uscode.house.gov/download/pls/26C2.txt( then search for Sec. 1402. Definitions)
I want to know by what grounds (underlined in Red below) did they start the mess that they created.
§ 1.6012-1 Individuals required to make returns of income. (this is just the header of the section. My questions stems from Form 2848).
(I've reprinted the explanation below for convenience from Form 2848 "line 5" to be specific which can be found at this link for verification: http://www.irs.gov/instructions/i2848/ch02.html#d0e251
(5) Returns made by agents
Line 5. Acts Authorized (from form 2848)
Use line 5 to modify the acts that your named representative(s) can perform. In the space provided, describe any specific additions or deletions.
Your representative cannot substitute another representative without your written permission unless this authority is specifically delegated to your representative on line 5. If you authorize your representative to substitute another representative, the new representative can send in a new Form 2848 with a copy of the Form 2848 you are now signing attached and you do not need to sign the new Form 2848.
Disclosure of returns to a third party. A representative cannot execute consents that will allow the IRS to disclose your tax return or return information to a third party unless this authority is specifically delegated to the representative on line 5.
Authority to sign your return. Regulations section 1.6012-1(a)(5) permits another person to sign a return for you only in the following circumstances:
(a) Disease or injury,
(b) Continuous absence from the United States (including Puerto Rico), for a period of at least 60 days prior to the date required by law for filing the return, or
(c) Specific permission is requested of and granted by the IRS for other good cause.
You can reply to alomega789@... or just reply to tips_and_tricks.
Thanks to all that endeavor.
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