Pantherphil wrote:.....I am the named trustee of an irrevocable trust. I filed a Form 1041 signing my name as trustee. The IRS sent a letter proposing an adjustment, addressed to me as trustee. I wrote back objecting to the adjustment and correcting the IRS error signing my name as trustee. The IRS wrote back that I was not authorized to communicate about trust matters and that the trustee (me) would have to designate an agent (me) as an authorized representative of the trust on Form 2848 in order to communicate with me about the return. Apparently, in the IRS view, I am not authorized to speak for myself.
In part, the problem is inadequate training of IRS personnel and, in part, the problem is the complexity of the law. Of course, under the Internal Revenue Code, a trustee of a trust does not need a Form 2848 (power of attorney) to legally inspect "return information" (which is a technical legal term) or to legally obtain disclosure of return information from IRS personnel. See generally 26 USC section 6103(e)(1)(F)(i), section 6103(e)(7), and section 6103(b)(2). A Form 2848 is filed to allow a "representative" to inspect and obtain disclosure. The trustee, however, is not merely the "representative" of the taxpayer; for some purposes, the trustee
is the taxpayer. See generally 26 USC section 6012(a)(4), section 6012(b)(4), and section 6151(a). (Depending on the context, either the trust or the trustee can be considered the "taxpayer" under the Internal Revenue Code.)
I once filed a 1023 for an exempt organization, enclosing Form 2848 and listing myself as the designated contact. The IRS acknowledged receipt in a letter and indicated that if no communication was received in 45 days I should call the IRS at a designated number to determine the status of my application. When I called the IRS lady advised that she could not advise me on the status of my application because I was "not on the list." I pointed out that I had filed the Form 1023, enclosed a 2848, listed myself as a contact person, and had received correspondence from the IRS instructing me to call the IRS number. She insisted I was not on the list. I told her to look at the Form 1023 that listed me as the contact person and the Form 2848. Her response: "Sir, your file is in Kentucky. I am in Utah. Have a nice day." Had to sic my Congress critter on 'em to move it along.
I run into this problem sometimes. Fortunately, most IRS personnel with whom I deal are helpful.
EDIT: When I say "this problem," I mean the problem where the IRS gives someone written instructions, and then the IRS doesn't even comply with its own written instructions.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet