Third Party Designee
Sometimes taxpayers want to allow a friend, family member, or other selected person to discuss their tax return with the IRS, for instance, if they will be overseas, or in the case of elderly parents who wish to have an adult child handle their affairs, or if a personal representative (executor) is filing a return for a deceased taxpayer. The designee should:
Volunteer tax preparers must never be designated as the third party designee.
Publication 17 provides details on what the taxpayer is authorizing when designating a third party designee.