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https://www.irs.gov/publications/p17

Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/publications/p541

Here's how you know

https://www.irs.gov/publications/p15

Here's how you know

https://www.irs.gov/businesses/small-businesses-self-employed/power-of-attorney-and-other-authorizations

Tax Information Authorization - Appoint anyone to review and/or receive your confidential tax information for the type of tax and years/periods you determine

Here's how you know

https://www.irs.gov/instructions/iw7