12180 Form – Fill Out and Use This PDF

Form 12180 is the IRS Third Party Contact Authorization Form, letting taxpayers authorize IRS contacts with designated third parties about their tax liabilities under Section 7602(c) of the Internal Revenue Code, thereby waiving prior-notice and contact-record rights unless a record is requested. Related IRS forms: third-party authorization form and IRS Form 433-A. Click the button above to fill out Form 12180 online.

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12180 Form PDF Details

IRS Form 12180, the Third Party Contact Authorization, operates under Section 7602(c) of the Internal Revenue Code, which ordinarily requires the IRS to notify taxpayers before making any third-party contact to gather information about their tax liabilities. Form 12180 serves as an explicit waiver, permitting the IRS to contact designated third parties without prior notification. By signing, taxpayers streamline IRS determination or collection of tax liabilities through direct communication with specified individuals or entities such as banks, employers, or financial advisors. Once signed, the IRS is not required to maintain or provide a contact log unless the taxpayer specifically requests one. This form is typically presented during IRS audits, collection enforcement proceedings, and examination interviews. Taxpayers should carefully consider which contacts they authorize under Form 12180, as signing waives key statutory rights under Section 7602(c) of the Internal Revenue Code. See the IRS 9465 installment agreement and the IRS Power of Attorney 2848 for related IRS options on FormsPal.

Question	Answer
Form Name	12180 Form
Form Length	1 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	15 sec
Other names	irs 12180, irs 12180 form, third party authorization form 12180, 12180 authorization form

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THIRD PARTY CONTACT AUTHORIZATION FORM

Internal Revenue Code Section 7602(c)

Under section 7602(c) of the Internal Revenue Code, the Internal Revenue Service (IRS) is required to provide taxpayers with reasonable advance notice that contacts with persons other than the taxpayer may be made with respect to the determination or collection of the tax liability of such taxpayer. Additionally, the IRS is required to provide the taxpayer with a record of persons contacted on a periodic basis. The IRS will also provide this record to the taxpayer upon request. However, the IRS is not required to provide advance notice or a record of persons contacted with respect to any contacts which the taxpayer has authorized.

By signing this form, you are waiving your rights under section 7602(c) with respect to the persons you have authorized the IRS to contact. Accordingly, the IRS will not be required to maintain a record of these contacts. If no third party contacts are made other than those authorized by you, the IRS will not be required to provide you with advance notice that contacts with third parties may be made or provide you with a record of persons contacted.

Authorization of Third Party Contact(s)

I authorize an officer or employee of the Internal Revenue Service to contact the following third person(s) with respect to the determination or collection of my tax liability.

Name(s) of Third Person(s)

I understand that by signing this form, I am waiving my rights under section 7602(c) with respect to contacts made by an officer or employee of the Internal Revenue Service with the above-listed person(s).

TAXPAYER’S SIGNATURE		DATE
TAXPAYER IDENTIFICATION NUMBER
SPOUSE’S SIGNATURE		DATE
TAXPAYER’S REPRESENTATIVE		DATE
CORPORATE NAME		DATE
CORPORATE OFFICER(S)		DATE

Form 12180 (Rev. 1-99)

Cat. No. 26954H

Department of the Treasury—Internal Revenue Service

How to Edit 12180 Form Online for Free

How to Fill Out IRS Form 12180

Completing the 12180 authorization form online is straightforward using our PDF editor. Follow these steps to fill out, sign, and save your form from any device.

Step 1: Click the "Get Form" button above to open the editor with your form ready to complete.

Step 2: Use the editor tools to fill in text, add a signature, and make any needed adjustments to the document.

Here is what to complete in the form:

1. Fill in the primary authorization fields on the form:

irs form 12180 completion process explained (step 1)

2. Complete the remaining fields: Form Rev, Cat No H, and Department of the Treasury Internal Revenue Service. These are the key sections to review before signing.

Step 3: Click "Done" to finalize and save your completed Form 12180. All information entered is kept secure on FormsPal and is never shared. See the third-party authorization form for similar IRS authorization documents available on FormsPal.

Common Questions About Form 12180

Who needs to complete Form 12180? Taxpayers under IRS examination or collection proceedings who want to authorize the IRS to contact designated third parties. The form is voluntary but can expedite the IRS process.

What rights does Form 12180 waive? By signing, taxpayers waive the right to advance notice before third-party contacts and the right to receive a complete record of those contacts, unless a record is specifically requested.

Is Form 12180 the same as a power of attorney? No. Form 12180 authorizes IRS contacts with third parties. IRS Form 2848 (Power of Attorney) designates a representative to act on the taxpayer behalf. Both forms may be used together during IRS proceedings.