1. Special Instructions: Any specific instructions or limitations on the representative's authority, used when the scope needs to be customized

2. Revocation Clause: Specific terms for revoking the authorization, included when the authorizer wants explicit control over termination

3. Confidentiality Statement: Additional privacy and data protection clauses, used when handling sensitive financial information

4. Multiple Tax Years: Section specifying different tax years and corresponding authorities, used when authorization covers multiple periods

5. Foreign Tax Matters: Additional provisions for international tax issues, included when the taxpayer has foreign income or assets

1. List of Authorized Activities: Detailed enumeration of specific tax-related activities the representative is authorized to perform

2. Copy of Representative's Professional Credentials: Copies of relevant certifications or registrations of the tax representative

3. Identification Documents: Copies of identification documents of the authorizer and representative

4. Previous Year's Tax References: Reference numbers or details of previous tax declarations, if relevant to the current authorization