Can IRS CP598 be used to access or manage a parent’s bank account, or is a different authorization required?

Lexi, Chatbot

I understand that you’re looking for information regarding the use of a CP598 form, which can be quite important. Can you please specify what type of bank account you are referring to?

Lexi, Chatbot

Are you the parent or the child in this situation?

TJ, Esq.

Hello! My name is TJ, and I’m an attorney. Thanks so much for the opportunity to assist you! I understand how important your legal question is, and I’m giving it my full attention. I’ll share my initial thoughts shortly, and I may also ask for a few additional details. That information will help me understand your situation more clearly so I can offer a more complete and helpful answer.

VERY IMPORTANT INFORMATION: If you don’t hear from me right away, please know I will always get back to you. I may be researching, preparing your answer, or occasionally dealing with a technical issue, so there can be a short wait between messages. However, your message will stay right where it is, and you’ll be notified as soon as I reply.

This is general legal info only. Unfortunately, I can’t represent you or form an attorney-client relationship. This also means there is no attorney-client privilege or confidentiality.

TJ, Esq.

A CP598 is a notice from the IRS about a tax debt. (26 U.S.C. § 6330) It cannot be “used” on a bank account in the way you might be thinking. However, the IRS can use it as a step before freezing or seizing a bank account to collect what is owed. (26 U.S.C. § 6331) The account holder (your parent) would need to address the underlying tax debt.