Third-party designee and implied consent September 2018 Tax News

We encourage you to use MyFTB and take advantage of all the self-service tools available to expedite and help streamline your work loads. However, you are still welcome to call the Practitioners’ Hotline at (916) 845-7057 if you have additional questions about your client’s account which you have been authorized as third-party designee.

Third-party designee authorization occurs directly on the tax return. An authorized designee may discuss:

• Information needed to process a current year tax return
• Inquire about refund status or payments made
• Respond to our notices about math errors, offsets, and return preparation
• Request copies of notices for the authorized tax year

This privilege expires on April 15 of the following year.

Implied consent occurs when a taxpayer’s representative can provide enough information from a notice or a taxpayer’s account to conclude that the representative has authorization to discuss specific account information. It allows a taxpayer’s representative to receive limited information about our notice or specific details about a client’s tax matter. Implied consent does not replace the need for a Power of Attorney (POA) declaration. If you wish to discuss any tax years that are not included in the notice or will be representing the taxpayer on an ongoing basis, you will need to submit a POA declaration.

We provide ongoing training to our staff to ensure you have a consistent experience when contacting us. If at any time you are unable to obtain information using implied consent or as the third-party designee and feel that you have provided the information necessary to do so, we encourage you to request a callback from a supervisor, so that your concerns may be addressed.