e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Form 8821, Tax Information Authorization [Disclosures Permitted] Holders of Form 8821 are allowed to receive tax return information only for tax periods listed on the Form 8821. Form 8821, line 3, column d, lists restrictions. If nothing is listed in column d, then any information may be disclosed within the limits of the Form, column b, and Period, column c. [Disclosures NOT Permitted] 
Holders of Form 8821 are not allowed to represent the debtor before the IRS, nor receive copies of returns without an accompanying written request for Form 4506, Request for Copy of Tax Return, or Form 4506T, Request for Transcript of Tax Return.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted