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Can someone explain 704(b) in simple terms?
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If anyone cares, I have an update. I called a second time and waited on hold for another 30 minutes. This agent was nice; however, lacked training around authorization. Luckily, she was understanding and took my word. She conducted her own research since her manager was too busy. She finally figured out an individual can speak on behalf of a client via a third party designee for the current tax year. She was adamant in the beginning that I needed a 2848 or 8821 on file. I am now an hour and 45 minutes through the call and almost finished discussing my five separate clients. Fun!!!