e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Holder of a Form 2848, Power of Attorney and Declaration of Representative(POA) [Disclosures Permitted] POAs are allowed to receive tax returns and return information only for the tax periods listed on the Form 2848. [Disclosures NOT Permitted] 
POAs are not allowed to receive tax returns or return information for any tax periods not listed on the Form 2848, unless the debtor has given oral or written consent.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted