IRS Services and Enforcement employees to accept, transmit documents by email (COVID-19)
IRS Services and Enforcement employees
IRS Services and Enforcement employees will temporarily accept documents by email and digital signatures on certain documents, according to a March 27 memorandum from the IRS Deputy Commissioner (Services and Enforcement). These measures are in response to the coronavirus (COVID-19) pandemic.
A memorandum [PDF 126 KB] from the IRS Deputy Commissioner explains that IRS Services and Enforcement employees are being authorized to:
- Accept images of signatures (scanned or photographed) and digital signatures on documents related to the determination or collection of tax liability
- Accept documents by eFax, established secure messaging systems or, under conditions outlined in the memorandum, an established email protocol—the documents to be accepted using these methods include extensions of statute of limitations on assessment or collection; waivers of statutory notices of deficiency and consents to assessment; agreements to specific tax matters or tax liabilities (closing agreements); and any other statement or form needing the signature of a taxpayer or representative traditionally collected by IRS personnel outside of standard filing procedures (for example, a case specific Power of Attorney)
By its terms, the memorandum does not apply to standard filing procedures, e.g., the filing of tax returns.
IRS Services and Enforcement employees are also allowed to transmit documents to taxpayers using SecureZip or other established secured messaging systems.
These temporary procedures are effective until July 15, 2020.
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.
