If you are a tax professional, take note of recent changes that the Internal Revenue Service (IRS) and California Franchise Tax Board (FTB) have made to their power of attorney forms that may affect your ability to access client information.  The IRS form, found here, has expanded section 5a to include a box you must check if you have intermediaries access client transcripts for you.  The FTB has completely rehauled its power of attorney form system — there is a new form to use for individuals, a separate form for business entities, and a third form to use when you want to revoke your power of attorney. To learn more about the various the changes to the FTB forms, click here.