The IRS has released draft instructions for Form 2848 (Power of Attorney and Declaration of Representative) and Form 8821 (Tax Information Authorization) that emphasize the use of the IRS's new online Tax Pro Account, which allows taxpayers to control online who can represent them and/or view their tax records. The Tax Pro Account website was launched last week.
The draft instructions for both forms now start with the following tip: "For faster processing of certain authorizations, use the all-digital Tax Pro Account at IRS.gov/TaxProAccount. Most requests record immediately to the Centralized Authorization File (CAF)."
In addition, the draft instructions for both forms indicate that a signature created using third-party software is an acceptable electronic signature method.
Regarding tax matter partners and TEFRA (related to certain partnership tax years beginning prior to January 1, 2018), the draft instructions for Form 2848 now read, "For purposes of executing Form 2848 in the case of a TEFRA partnership audit, the TMP must sign the Form 2848." Previously that instruction read, "For purposes of executing Form 2848 in the case of a TEFRA partnership audit, the TMP has authority to act in the name of the partnership and may sign the Form 2848."
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