Menu
Tax Notes logo
HOMETax Notes ResearchFederalOther Documentsother irs documents

Appeals Memo Allows Use of Digital Signatures During Pandemic

APR. 2, 2020

AP-08-0420-0003

DATED APR. 2, 2020
DOCUMENT ATTRIBUTES
Citations: AP-08-0420-0003

Expiration Date: 07/15/2020
Affected IRMs: 8.6.4 and 8.21.3

Date: April 2, 2020

MEMORANDUM FOR
ALL APPEALS EMPLOYEES

FROM:
Steven M. Martin
Director, Case and Operations Support

SUBJECT:
Independent Office of Appeals (Appeals) Procedures to Accept Images of Signatures and Digital Signatures and Approval to Receive Documents by Email and to Transmit Documents to Taxpayers Using SecureZip

Purpose: In accordance with Memo NHQ-01-0320-0001, dated March 27, 2020, and as part of our response to the Coronavirus (COVID-19) emergency, we're taking several immediate steps to protect employees while still delivering on our mission-critical functions. With this memorandum, pursuant to IRM 1.11.2.2.4, When Procedures Deviate from the IRM, we are implementing a temporary deviation that allows Appeals employees to accept images of signatures (scanned or photographed) and digital signatures on documents related to Appeals' consideration of a taxpayer's case. We are also implementing a temporary deviation that allows Appeals employees to accept documents via email and to transmit documents to taxpayers using SecureZip or other established secured messaging systems.

Affected Documents: 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 submitted to Appeals.

Effective Date : This guidance becomes effective as of the date of this memorandum.

Contact: Appeals employees should follow existing procedures to elevate questions through their management chain and follow established procedures on How to Contact an Analyst.

Attachment:

cc:
www.irs.gov

 Attachment 

Signatures

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

Appeals will accept Digital Signatures that use encryption techniques to provide proof of original and unmodified documentation in one of the following file types: tiff, jpg, jpeg, pdf, Microsoft Office suite, or Zip.

Acceptable Documents/Forms

 

Document

Description

Form 433-A and B

Collection information statements

Form 433-D

Installment agreements

Form 656

Offers in compromise

Form 866

Agreement as to final determination of tax liability

Form 870 Series

Waivers to assess additional tax

Form 872 Series

Consents to extend the statute of limitations for assessing tax

Form 890 Series

Waivers to assess additional tax on estate, gift, and generation-skipping transfer tax

Form 906

Closing agreement on final determination covering specific matters

Form 2504 Series

Agreements to assessment and collection of additional tax on excise or employment tax

Form 2751

Proposed assessment of trust fund recovery penalty

Form 4089

Notice of Deficiency — Waiver

Form 8857

Request for Innocent Spouse Relief

Form 13449

Agreement to assessment and collection of penalties under 31 USC 5321

Form 14525

Waiver of Restrictions on Ex Parte Communications in Rapid Appeals Process

Form 14799

Agreement to the Assessment and Collection of Employer Shared Responsibility Payment (ESRP) IRC 4980H

Form SS-10

Consent to extend time to assess employment taxes

This list is not all inclusive. Please refer to IRM 8.6.4 for additional information.

A taxpayer may also electronically submit a request for Post Appeals Mediation. The request must contain the required information per IRM 8.26.5 and IRM 8.26.9.

Additional Methods to Receive Documents Electronically

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

The choice to transmit documents electronically is solely that of the taxpayer. If the taxpayer is not able to EEFax the executed document or to provide it through established secure messaging, the taxpayer may use email with attachments to transmit the document to Appeals if the following steps are taken:

1. Using existing policies for taxpayer contacts, authenticate the identity of the taxpayer or representative by phone to ensure they are authorized to send and receive taxpayer information. In addition, verbally verify the email address.

2. Advise the taxpayer or representative by phone that communications via unencrypted email over the internet are not secure.

NOTE: If it is determined that the best course of action is to have the taxpayer submit documents via email, inform the taxpayer of the risks verbally and by including the following two paragraphs in all emails sent to the taxpayer or representative:

WARNING: CONFIDENTIALITY NOTICE: The information contained in this transmission may contain privileged and confidential information. It is intended only for the use of the person(s) named above. If you are not the intended recipient, you are hereby notified that any review, dissemination, distribution, or duplication of this communication is strictly prohibited. If you are not the intended recipient, please contact the sender by reply email and destroy all copies of the original message.

The decision to transmit documents electronically is solely your choice. Communications via unencrypted email over the internet are not secure. Please keep sensitive information out of the subject line and body of emails, as much as possible. Include in the body of email minimal identifying information such as the name, last four digits of a TIN and if possible, use password-protected encryption software for file attachments.

Taxpayers should use password-protected encrypted attachments via SecureZip as much as possible. The document must be in one of the file types specified above.

3. Either in the form of an attached cover letter or within the body of the email, the taxpayer or representative must include the following statement:

“The attached [name of document] includes [name of taxpayer]'s valid signature and the taxpayer intends to transmit the attached document to Appeals.”

If a taxpayer fails to include this statement, request it in a follow-up telephone call. Retransmitting attachments is not required.

4. After you receive the document via email, notate the case activity record about step 2 and upload the document as well as the email or cover letter, as appropriate, in ACDS.

5. If a taxpayer transmits a document that requires your manager's signature, immediately forward the document via an encrypted email to your manager for signature.

Transmitting Documents Electronically to a Taxpayer

Please click on the link for instructions for transmitting documents electronically to a taxpayer. 

DOCUMENT ATTRIBUTES
Copy RID