The Tax Times: Email and Digital Signatures Now Accepted by IRS due to coronavirus

Tuesday, March 31, 2020

Email and Digital Signatures Now Accepted by IRS due to coronavirus

The Internal Revenue Service is now accepting email and digital signatures on tax documents to make it easier for tax professionals and taxpayers to communicate with the agency during the novel coronavirus pandemic.

The IRS stated in a Memo dated March 27, 2020, that, effective immediately, it would “begin temporarily accepting images of signatures (scanned or photographed) and digital signatures on documents related to the determination or collection of tax liability.”

In Addition, The IRS Is Letting Its Employees Accept Documents Through Email, Transmitting Documents
To Taxpayers Using SecureZip Or Other
“Established Secure Messaging Systems.”

The categories of documents included in the scope of this memorandum are:

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).

Questions on whether this memorandum applies to a specific form or document should be addressed to the applicable Business Operating Division’s policy office.

Signatures

The IRS will accept images of signatures (scanned or photographed) in one of the following file types: tiff, jpg, jpeg, pdf, Microsoft Office suite, or Zip.

The IRS will accept Digital Signatures that use encryption techniques to provide proof of

original and unmodified documentation on one of the following file types: tiff, jpg, jpeg, pdf, Microsoft Office suite, or Zip.

Additional Methods to Receive Documents Electronically

To eliminate mailing documents to the extent possible, IRS employees should use all existing and previously allowable means of receiving and transmitting documents, such as, eFax or established secured messaging systems.

“The IRS is continuing to monitor methods to lessen the burden on taxpayers and professionals during this period,” said Sunita Lough, IRS deputy commissioner for services and enforcement, in a statement Monday. “We greatly appreciate the patience, support and valuable comments we continue to receive from the tax professional community as we move forward.”

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