# Disclosure of Returns and Return Information to Designee of Taxpayer
> **IRS** · Final regulations. · Published 2013-05-07 · Effective 2013-05-07 · 78 FR 26506
## Document
- **Document number:** 2013-10738
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 26506
- **CFR reference:** 26 CFR 301
- **Publication date:** 2013-05-07
- **Effective date:** 2013-05-07
- **Treasury docket:** TD 9618
## Abstract

This document contains final regulations extending the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information to third-party designees. Specifically, the final regulations extend from 60 days to 120 days the period within which a signed and dated authorization must be received by the IRS (or an agent or contractor of the IRS) for it to be effective. The final regulations will affect taxpayers who submit authorizations permitting disclosure of returns and return information to third-party designees.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/05/07/2013-10738/disclosure-of-returns-and-return-information-to-designee-of-taxpayer)
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