IR-2021-154, July 19, 2021
WASHINGTON — The Internal Revenue Service today launched a new feature that will give taxpayers digital control over who can represent them or view their tax records, a groundbreaking step in the agency's expansion of electronic options for taxpayers and tax professionals.
The new feature, one of many recent enhancements to the Online Account for individuals, will allow individual taxpayers to authorize their tax practitioner to represent them before the IRS with a Power of Attorney (POA) and to view their tax accounts with a Tax Information Authorizations (TIA).
https://www.irs.gov/newsroom/irs-improves-services-to-taxpayers-with-digital-authorizations-and-launch-of-new-tax-pro-account