IRS - changes in procedures digital signatures & sending receiving information electronically

March 30, 2020

Source: IRS Senior Stakeholder Liaison Joe McCarthy

‚ÄčThere is an immediate (temporary) change in IRS procedures regarding digital signatures, receiving taxpayer information electronically and transmitting information to a taxpayer or their representative.

The IRS now allows IRS employees to accept images of signatures (scanned or photographed) and digital signatures on documents related to the determination or collection of tax liability. We are also implementing a temporary deviation that allows IRS employees to accept documents via email and to transmit documents to taxpayers using SecureZip or other established secured messaging systems.

The taxpayer or representative must include a statement, either in the form of an attached cover letter or within the body of the email to the effect, “The attached [name of document] includes [name of taxpayer]’s valid signature and the taxpayer intends to transmit the attached document to the IRS.”

For more details on these procedural changes, see attached.