What does a third-party designee help a taxpayer with?

A third-party designee is an individual designated by the taxpayer to communicate with the IRS regarding their return. This role allows the designee to discuss the taxpayer's return, answer inquiries, and respond to any issues that may arise. The designee does not file the return for the taxpayer or prepare the tax return; instead, their primary function is to facilitate communication and ensure that any questions the IRS has can be addressed promptly.

This option is particularly important as it allows taxpayers to have a representative who can manage the interaction with the IRS, which can be complex and daunting for those unfamiliar with tax processes. While preparing and filing returns and appealing IRS decisions require different types of engagement and expertise, the specific function of a third-party designee centers around communication, making this answer accurate.