![]() Practitioners may still mail or fax Forms 2848 or 8821 to the IRS however, these methods require that all signatures on the Forms be handwritten and no electronic signatures are allowed. IRS Stakeholder Liaison Cathye Mason, March 5, 2021.On January 25, 2021, the IRS debuted an online tool to allow tax practitioners to obtain electronic signatures from clients and submit Forms 28 electronically. Jared acknowledges with gratitude the assistance of associate attorney Lucas Forcella with this article. Le Fevre also advises clients on the tax effects of business and real estate transactions. Mr. Le Fevre is involved in federal and state and local tax audits, appeals, and tax resolution throughout these western states. Mr. Le Fevre represents taxpayers before the IRS, IRS Independent Office of Appeals, Tax Court, Federal District Court and state tax agencies throughout Montana, Wyoming, North Dakota, Idaho, and Utah. Le Fevre is a tax attorney and partner in the Tax, Trusts and Estates Practice Group of Crowley Fleck PLLP. This process appears to still be permitted as a “wet signature”, and I have used it several times recently without objection by the IRS since the IRS’s new guidance on wet and electronic signatures has been issued.Ībout the Author: Jared M. I then fax the form to the IRS CAF unit and to the Practitioner Priority Service if needed. Practice Point: My usual method for obtaining a taxpayer signature on the Form 2848 is to email the taxpayer the form and have the taxpayer sign and return to me by email or fax. The process for authentication is described in the website listed above and will not be discussed in this article. ![]() That said, it is probably safer to just authenticate for new clients. Seemingly, tax counsel has a business relationship with the taxpayer based upon the legal representation. When must the electronic signature be authenticated? Tax counsel must authenticate the electronic signature when counsel “do not have a personal or business relationship” with the person signing. A signature created by a third-party software.A handwritten signature, mark, or command input on a display screen with a stylus device.A handwritten signature input onto an electronic signature pad.A scanned or digitized image of a handwritten signature that is attached to an electronic record.A typed name that is typed on a signature block.Acceptable electronic signature methods include: ![]() It can be in many forms and created by many technologies. What is an electronic signature? The IRS defines an electronic signature as:Īn electronic signature is a way to get approval on electronic documents.
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