IRS Extends Use of Digital Signatures, Other Technology

Expiration Date: 10/31/2023
Affected IRMs: 1.10.3.2.1; 4.10.1; 10.5.1; 10.8.1; 10.10.1; 11.3.1; 25.6.22

Date: November 18, 2021

MEMORANDUM FOR
ALL SERVICES AND ENFORCEMENT EMPLOYEES

FROM:
Douglas W. O'Donnell
Deputy Commissioner for Services and Enforcement

SUBJECT:
(1) Approval to accept images of signatures and digital signatures
(2) Approval to receive documents and transmit encrypted documents by email

This memorandum supersedes the April 15, 2021, memorandum (Control Number NHQ-01-0421-0001) to provide additional employee guidance and an extended expiration date.

In response to the COVID-19 situation and stakeholder requests, we are taking steps to protect employees and taxpayers while still delivering on our mission-critical functions. We are maximizing the ability to execute on critical duties in a remote working environment where employees, taxpayers and their representatives are working from alternate locations. In accordance with IRM 1.11.2.2.4, When Procedures Deviate from the IRM, this memorandum extends temporary deviations that allow IRS employees (1) to accept images of signatures and digital signatures on documents related to the determination or collection of tax liability and (2) to send or receive documents to or from taxpayers using email with encrypted attachments when no other approved electronic alternative is available. These deviations apply to any statement or form traditionally exchanged between IRS personnel and taxpayers during a compliance interaction outside of standard filing procedures. Refer to Attachment 1, Procedures, for additional guidance.

This memorandum is effective upon issuance through October 31, 2023. The signature and email exceptions permitted under this memorandum do not establish a precedent for acceptable use of alternative signatures or email in other circumstances.

Attachments (2)