Read what permission is requested
Identify the form or request, person, tax matters, periods, and acts it describes. Do not assume every authorization permits the same work. IRS guidance distinguishes powers of attorney from other authorizations. Use the actual document and current instructions to understand the permission being proposed instead of treating a signature as a general approval of everything discussed.
Connect permission to the agreed service
Ask why the authorization is needed for the defined task and how its scope relates to the service agreement. Clarify which responsibilities remain yours, including reviewing information and supplying relevant records. A proposed permission should not silently expand an earlier conversation into unrelated periods or work. Questions about changes or ending authority require the applicable official process.
Keep the record of the decision
Retain the version reviewed and any actual submission or confirmation where relevant. Understand who handles later correspondence under the proposed arrangement. A document prepared for signature is not proof that the IRS accepted or processed it. If something is unclear, ask for an explanation before authorizing the task so the permitted work and responsibilities are understood.
Ask what the work covers and what an authorization permits where one is proposed.