If the organization wants to be represented by a third-party, you may complete a Form 2848, Power of Attorney and Declaration of Representative PDF. Note: If you want to authorize the IRS to discuss your application with a third party but don’t want to authorize them to represent you (e.g., to advocate your position with respect to the federal tax laws), you may complete a Form 8821, Tax Information Authorization. Will a third party represent the organization, either in person or by correspondence? Yes | No