In this issue:
- Reissuance of digital signature guidance for Appeals
- Extension of electronic case file pilot for Examination Appeals
- Make just one more cold call
Extension of Digital Signature Guidance
Today, we have a pair of Appeals-related guidance extensions to discuss. First up is memo AP-08-0521-0015. In response to the pandemic last year, Appeals basically had no other choice than to create a procedural deviation to allow for digital signatures on many documents. More specifically, this change related to digital images of signatures, which are usually verboten.
In other words, Appeals was able to temporarily accept signatures that were drawn on computer — e.g., there was never a wet ink signature to start with. It’s also important to note that these are NOT true “digital signatures”, which have some sort of authentication protocol attached to them. This is literally just drawing a signature with your mouse, or taking a photo of a signature with your phone and cropping it, and then copy/pasting it into the IRS form, with no security provisions.
In other departments, such as the CAF Unit, we’ve already seen relatively quick (by government standards) creation of true digital signature options. It’s my hope that the Service will expand those technologies to all departments sooner rather than later, making life easier for everybody.
Also in this procedural deviation is the ability for Appeals personnel to receive taxpayer documents via email and to send taxpayers documents via SecureZip. We can only hope that this is going well, and that in the future we can do the same with Collections and Examination. Then we’d really be living the dream, eh?
These temporary provisions were set to expire, but have been extended through Dec. 31, 2021.
Electronic Case Files in Field Examination Appeals
IRS field units still use paper files for the vast majority of the work they do. When a taxpayer is getting put through the ringer on either the Collection or Exam side, there’s a massive amount of paper created. Running an audit from an iPad? Pfft, maybe by 2050, if we’re lucky. 🙂
But, at least there are some steps in the right direction. Within SB/SE, there has been a pilot program running for a little while (pre-COVID) that allows for digital case files for certain types of field examination. These are mostly individual income tax examinations that are being run under this program. Payroll tax, excise tax, gift … Continue reading