Third Party Requester
Taxpayer Information Authorization For Taxpayer Records -
Form GEN-93 Required
(accountants, attorneys, guardians, executors, background investigators, or other designated appointee)
This type of request is used by someone who has been designated by a taxpayer to serve as the taxpayer's official representative in tax matters and gives the NC Department of Revenue authorization to release their tax records to this designated individual. Examples of third party requesters serving as representatives of taxpayer include accountants, attorney, executors, background investigators, or other designated appointee.
Requester submits original:
- Cover letter signed by third party requester stating reason why taxpayer's records are being requested. The letter includes:
- Taxpayer's identification number (Social Security Number or FID Number)
- Taxpayer's name as appears on tax return
- Taxpayer's address
- Types of tax records requested
- Tax period(s) requested
- This authorization Form GEN-93 permits a one-time release of taxpayer’s information to the person to receive records who is listed on this form. Form GEN-93 does not authorize the Department of Revenue to release any information for periods under audit, request for review or denial of refund.
Example of a completed Form GEN-93, Taxpayer Information Authorization For Taxpayer Records
Last modified on:
04/22/13 08:55:06 AM.