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Yvette Brooks-Williams: I see it's the top of the hour. For those of you just joining, welcome to today's webinar, Digital Day by IRS' Online Services. We're glad you're joining us today. My name is Yvette Brooks-Williams, and I am a Senior Stakeholder Liaison with the Internal Revenue Service and I will be your moderator for today's webinar, which is slated for 120 minutes. But before we begin, if there's anyone in the audience that is with the media, please send an email to the address on the slide. Be sure to include your contact information and the news publication you're with. Our media relations and Stakeholder Liaison staff will assist you and answer any questions you may have. As a reminder, this webinar will be recorded and posted to the IRS video portal in a few weeks. This portal is located at www.IRSvideos.gov. Please note, continuing education, credit or certificates of completion are not offered if you view any version of our webinars after the live broadcast. We want everyone to know that no personal taxpayer data was used for this presentation. And all of the data shown is an example of what taxpayers and tax professionals may see. We hope you won't experience any technology issues. But if you do, this slide shows helpful tips and reminders. We've posted a technical help document you can download from the materials section on the left side of your screen. It provides the minimum system requirements for viewing this webinar, along with some best practices and quick solutions. Now due to compatibility issues, we encourage you to use a browser other than internet explorer, you may experience frozen screens and other technology issues if you are going to use internet explorer. If you're using anything other than internet explorer and you're still having problems, try one of the following. Close the screen where you're viewing the webinar and relaunch it or try clicking on the settings on your browser viewing screen and select HLS. You should have received today's PowerPoint in a reminder email, but if not no worries, you can just download it by clicking on the materials drop down arrow on the left side of your screen as shown on this slide. Closed captioning is available for today's presentation. If you're having trouble hearing the audio through your computer speakers, please click the closed captioning drop down arrow located on the left side of your screen. This feature will be available throughout the webinar. During the presentation, we'll take a few breaks to share knowledge based questions with you. At those times a polling style feature will pop up on your screen with a question and multiple choice answers. Select the response you believe is correct by clicking on the radio button next to your selection and then click submit. Some people may not get the polling question and this may be because you have your pop-up blocker on, so please take a moment to disable your pop-up blocker now, so that you may answer the question. Now if you have a topic specific question today, please submit it by clicking the Ask a Question drop down arrow to reveal the textbox. Type your question in the text box and then click send. And this is very important, please do not enter any sensitive or taxpayer specific information. Again, welcome. We are glad you joined us for today's webinar. Before we move along with our sessions.

Let me just make sure you're in the right place. Today's webinar is Digital Day by IRS' Online Services. This webinar is scheduled for approximately 120 minutes. Let me introduce today's speakers. We are pleased to announce Sharyn Fisk, Director of the Office of Professional Responsibility and she's one of our dynamic speakers today. As OPR Director she is responsible for IRS' oversight of tax professionals who practice before the IRS as set out in Treasury Circular 230. Sharyn has collaborated with online services as they develop the Tax Pro Account for online services. We have Nadia Bazarov. Nadia is the Product Manager for Tax Pro Account. Prior to joining the IRS office of online services in 2013. She held several senior executive positions in the private sector working for a Fortune 500 and global telecommunications and technology companies where she led product strategy and development. Nadia loves dancing, skiing, and watersports, and also spending time with family and friends. We have Nicol Collins. Nicol has been with the Internal Revenue Service Office of Online Services since 2015 and is currently the lead Product Manager for Digital Product Outreach. Nicol loves to travel pre-COVID with the IRS to various outreach events to share the latest in IRS digital products with taxpayers and tax professionals. Nicol spent her time at home hiking with her German Shepherd Cody and enjoying her family. And lastly, we have Kirk Crawford. Kirk joined the Office of Online Services team in January of last year and is currently the Product Manager for the Notices and Letters Feature of Online Account. Prior to joining our team, Kirk led the design for key features within the My Social Security Online Service for the Social Security Administration. Outside of the office, he enjoys baking especially cakes, traveling and spending time with his family. So now I'm going to turn it over to Sharyn to begin the presentation. Sharyn? Sharyn Fisk: Thank you very much, Yvette. And hello, everyone. Glad to have you here. All right, our agenda today we're going to be covering two topics. First, we'll provide you with an overview of the Tax Pro Account, which we launched in July of 2021. And then they'll give you an overview of taxpayers IRS Online Account.

Now as Yvette mentioned earlier, there are no personal taxpayer data information in this presentation. All the data that's being shown is an example of what taxpayers and tax professionals may see when either looking at a Tax Pro Account or their Online Accounts. All right, Tax Pro Account. Nadia and I are very excited to walk you through this newly launched Tax Pro Account platform. We know the central authorization file the CAF has been a challenge for both taxpayers and tax professionals alike. We've had to mail and the fax options for years now, which is an all paper operation. In 2021, we launched the option of using electronic signatures, and to give those third-party representatives and the tax professionals the option to submit either a Form 2848 that's our Power of Attorney or Form 8821 our Tax Information Authorization as a document upload on IRS.gov. And last summer, we took an even bigger step to expand authorization services to taxpayers and their tax professionals through the launch of a Tax Pro Account. In July 2021, the IRS added an additional feature to Taxpayers IRS Online Account that allows taxpayers to approve or reject third-party authorization requests. Those are our Powers of Attorney, POA, and our Tax Information Authorization, TIA that are initiated through the Tax Pro Account, and taxpayers can sign via just checking the box. At the same time the IRS also deploys the Tax Pro Account with the initial feature of initiating either a POA or TIA, the first online authorization process that's going to benefit taxpayers and tax professionals. The Tax Pro Account allows tax professionals to initiate POAs and TIAs signed with checking the box as needed for signature. This is an all-digital platform. It's secured by rigorous identity proofing process. If requests are submitted accurately, they post immediately to the CAF, avoiding those long waits for review and processing of Form 2848 and 8821 thus improving services for taxpayers. Now the IRS is going to continue to build on this initial release of the Tax Pro Account to improve its features for authorization requests, and in later years had add additional functionality as our resources allow us. All right, we know some users are experiencing difficulty getting through the Secure Access registration process. And we're happy to say that updates were made in November 21 to increase the success rate for identity verification. A new IRS sign in process uses a trusted technology provider called ID.me to verify identity. ID.me provides a number of different methods for taxpayers and tax professionals to verify their identity, which means more individuals are going to be able to access Online Accounts and our other online services. Now, other federal agencies and states also use ID.me including the Social Security Administration and Veterans Affairs. So, a user who verifies their identity once with ID.me can use that same digital identity to access services for multiple participating federal and state agencies. All right, the landing page for the Tax Pro Account we're getting into it now is located on the Tax Pro's webpage on IRS.gov. On the Serve Your Clients page is a chart to help users decide whether to use the Tax Pro Account to initiate those online POAs or TIAs or whether using a Form 2848 or 8821 submission is appropriate depending on the taxpayer's situation. And I do want to point out as you can see from this webpage, Tax Pro Account is not an e-Services. Rather it's an additional online tool for tax professionals.

The Tax Pro Account homepage provides information regarding the Tax Pro Account including How It Works, Who Can Use The Service, and important things to know before you start. And it has a list of Help Topics to assist you in understanding and using this new platform. Before we get started on requesting an authorization through the Tax Pro Account, we're going to have our first polling question. Yvette Brooks-Williams: Thank you, Sharyn, that works for me. Sharyn Fisk: All right.

Yvette Brooks-Williams: Audience I hope you're ready. Here's our first polling question. To register for a Tax Pro Account, you will need: A, an email address; B, an SSN or an ITIN; C, a device with a camera or D all of the above? Take a moment and click the radio button that best answers the question. To register for a Tax Pro Account, you will need: A, email address; B, SSN or ITIN; C, device with a camera or D, all of the above? I'll give you a few more seconds to make your selections. Okay, we're going to stop the polling now. And let's share the correct answer on the next slide. And the correct response is D all of the above. I see that 84% of you responded correctly. That's awesome. Thank you so much for sharing that information, Sharyn. And I'm going to turn it back to you to walk us through signing on to the Tax Pro Account. Sharyn Fisk: All right, Yvette, we're getting ready. Okay, to sign in to the Tax Pro Account, you can either use your existing IRS user name, one you are use to, or you can create that new account with our trusted technology provider ID.me. We've signed in, we're in, this is what we're going to see. What you will see on a tax professional's own individual Tax Pro Account, you'll note there's a little red notional at the top of the slide there, I just want to point that out because we're showing you an example of what the Tax Pro Account would look like yours will look different because it's yours.

I do also want to note there are no firm Tax Pro Account, and you can't share your Tax Pro Account with another tax professional. All right, from here, a tax professional can select either request to POA or request to TIA authorization. Now our demo today is going to illustrate the steps that tax professional seeking to request a Power of Attorney authorization will have to take, but before we go further, I do want to emphasize a tax professional is not creating a 2848 or a 8821 through the Tax Pro Account. Rather one of these are called Online POAs and TIAs. These online POAs and TIAs don't have the full functionality of a Form 2848 or 8821. And I'm going to explain this as we go through the process, the differences between them. Right after we've chose the requested authorization button. the Before You Start page provides detailed user friendly instructions to help tax professionals with initiating their authorization requests. For example, if you can see only certain tax professionals, those with designation codes A, B, C, G and R and these are our attorney CPAs enrolled agents, enrolled actuaries, and enrolled retirement plan agents can initiate a POA in the Tax Pro Account. These designation codes represent 98% of the POA submissions that come into the IRS. These tax professionals have to be in good standing, meaning they are not suspended or disbarred from practice before the IRS. To create an online authorization, a person must already have a Centralized Authorization File, the CAF number assigned to them by the IRS. You can't request a CAF number through the Tax Pro Account. Anyone with a valid CAF number can also initiate a Tax Information Authorization, a TIA, from the Tax Pro Account. And there's also the ability to create an authorization with multiple representatives like we do on the Form 2848 or does it need on that 8821. This can be done through the Tax Pro Account by each representatives creating an authorization request, and the taxpayer signing all of those requests on the same day. And I'm going to give some more details on creating authorizations with multiple representatives a little later on. If the Tax Pro Account cannot be used to request an authorization, we have our regular Form 2848 or 8821 process available. And this includes using the Submit Forms 2840 and 8821 Online, the term of our platform where electronic signatures are accepted, or faxing to the PPS for immediate assistance, and faxing or mailing the form to the CAF unit. This is just a second half of the before you start page providing those detailed steps, the tax professionals will know what to expect going through the authorization process. All right, step one. This starts with a tax professional entering their information, their name, their CAF number and their address. The Tax Pro Account interfaces real time with the CAF unit database to validate all these entries. And because there's that real time automated validation, users must use the exact information the IRS has on record, it's information sensitive. If the tax professional's information entered doesn't match up with the information recorded on the CAF, you're going to see an error message pop-up when you try to proceed to the next step. And I also want to point out, you notice at the top of the page there, there's little bubbles. These are guides so the user knows where they are in this authorization request process. And there are also links to reference information. For example, on this page, there's a link to the list of common address abbreviations used by the IRS that helps with putting in the address. There are also help tips, it's those little blue question marks you see within the whole system to assist tax professionals. To access the help tip you just hover your cursor over to enable the item. As you can see on this slide, this help tip is explaining how a tax professional can locate their CAF number, or how to get it from the PPS line. As mentioned earlier, those tax professionals must have a CAF number to create an authorization on the Tax Pro Account. At this time, addresses and licensing designations are limited to the 50 U.S. states and the District of Columbia. So, our international tax professionals and those residing in the territories at this time cannot use the Tax Pro Account. To check what the IRS has on record for your name and address, look at any automated communication that was sent to you by the IRS that should have your name exactly as it is on the CAF. Also, you can't update your address through the Tax Pro Account. Because again, we're validating what the CAF has currently on the record. So, an update not going to work through the Tax Pro Account. After completing the Step One information tax professionals click the next button to proceed to Step Two. But before getting to Step Two, the IRS is going to validate the entries with the information on the CAF. And we're also going to check to see if that tax professional is in good standing. All right, before we move to step two, Yvette how about another polling question? Yvette Brooks-Williams: Certainly, Sharyn, audience after all of that great information we want to provide we want you to provide by us with some feedback in the form of our second polling question. Now, I still cannot request a power or Power of Attorney through the Tax Pro Account. Is it A, an unenrolled tax return preparer; B, attorney; C, certified public accountant or D, enrolled agent? Take a moment and click the radio button that best answers the question who cannot request a Power of Attorney through the Tax Pro Account: A, an unenrolled tax return preparer; B, attorney; C, certified public accountant; D, enrolled agent. I'll give you a few more seconds to make your selection. Okay, we're going to stop the polling now. And let's share the correct answer on the next slide. And the correct response is a unenrolled, tax return preparer, 98% of you responded correctly. And that is a great correct response rate. Thank you so much, Sharyn, it looks like I'm going to turn it back over to you now. Sharyn Fisk: Thank you, Yvette. All right, we're on to Step 2. The tax professional in this step, the tax professional will enter the taxpayer's information. And that's going to include the taxpayers name, address, and their TIN, their tax identification number. At this time, a Tax Pro account is only supporting individual taxpayers. So, the Tax Pro Account is not supporting businesses or BMF taxpayers, international filers or individuals residing outside of the 50 U.S. States or the District of Columbia. And we know that those folks want to come in and we're working on it, but at this time, we are trying to cover the larger population of taxpayers in the initial launch of the Tax Pro account. And by starting with individual taxpayers, that covers approximately 85% of the authorization that gets submitted to the IRS. Just like with a tax professionals' address, the taxpayers' addresses are limited to the 50 U.S. States and the District of Columbia. However, APO, FPO and AFB military addresses are covered. Domestic individual taxpayers account for 99% of the authorizations that are submitted to the IRS. So again, we are trying to get that larger population as possible in this first launch, the taxpayers address must exactly match what the IRS has on record in order to pass validation and to assist in getting the taxpayers address correct we've included some help tips on the address abbreviations. The taxpayer can confirm their address with the IRS by looking at their Online Account as their address is as it is shown with the IRS, or the taxpayer can look at any IRS written communications, they receive. the automated communication is just like it is with a tax professional, the Tax Pro account cannot be used to update a taxpayer's address. So, if the taxpayers recently moved and informed the IRS, you're most likely going to need to file a paper Form 2848 or 8821 until that address correction is updated in the IRS records. All right after clicking next, we are going to proceed to Step 3. Step 3 allows for the selection of the tax matters and the tax period. Tax matters at this time are limited to 1040, Form 8857 Innocent Spouse Relief or Split Spousal Assessment, Shared Responsibility Payments and Shared Responsibility Payments with Split Spousal Assessment and Civil Penalties. Now compared to our 2848, there are no specific use not recorded in CAF, that's our Line 4 of our 2848, there is No Additional Acts that can be written in on Line 5A and 5B of a Form 2848 just remember, this is an automated system. So, there's no allowance for write in information, because there's nobody to review it at the back end for processing. There is also no retention of a prior POA on file, Line 6 of a Form 2848. So, as you can see, these are simple online POAs created through the Tax Pro Account, leaving are more complex POAs to be submitted on Forms 2848, which are then manually reviewed and processed in the CAF unit. These simple POAs are going to reduce the workload on the CAF unit, which can assist in speeding up the processing time on those more complex authorizations. Like the Form 2848 and 8821, tax professionals can select a combination of tax matters and tax periods. As you can see on this slide, once you check a tax matter, an option will appear to enter the tax period or combination of tax periods for that tax matter. Not all tax periods are covered in the Tax Pro account, online process. The years are limited to the last 20 years plus three years from the present year. So, for example, currently we can go from 2002 to 2025. So hopefully that covers a big batch of time that you need, all this time. Also, right. At this time, fiscal years cannot be processed. Again, like the 2848 and 8821, a tax professional can select whether you would like to receive copies of notices and communications, the IRS sends to the taxpayer regarding tax matters and tax years. And the same with the Form 2848, only a maximum of two tax professionals can receive copies of notices and communications for the same tax period and tax matter. If there are more than two tax professionals on an authorization if you're going to have more than two of them, the tax professionals need to communicate with each other regarding which two, will check that box to receive the notices and communications from the IRS regarding the taxpayer. And this is an important point, because it's relevant to our multiple representatives that we're going to talk about a little later on. So, take note of that. Once all entries are completed, the tax professional proceeds to Step 4. But once again, before we go there, we're going to have another poll question. Yvette Brooks-Williams: Thanks, Sharyn. Audience, here's our third polling question. On a single Power of Attorney, what is the maximum number of representatives who can be designated to receive copies of IRS notices and communications sent to the taxpayer? Is it A 1, B 2, C 3 or D unlimited? Take a moment and click on the radio button that best answers the question on a single Power of Attorney, what is the maximum number of representatives who can be designated to receive copy of IRS notices and communications sent to the taxpayer? A 1, B 2, C 3 or D unlimited? I'll give you a few more seconds to make your selection. Okay, we're going to stop the polling now. And let's share the correct answer on the next slide. And the correct response is B 2. And I see that 68% of you responded correctly. Sharyn, can you clarify just a little bit for us? Sharyn Fisk: Sure, so maybe some folks got confused about how many representatives you can have on a single Power of Attorney which would be unlimited. You just got to add more POA people together as opposed to how many of those get notices and communications, only two tax professionals can elect to receive copies of IRS notices and communications sent to the taxpayer. And that's consistent with our Forms 2848. Now on the Tax Pro account, because of the automated processing, if more than two select they want notices and communication, the system can't tell which two professionals should actually receive those notices and communication. So ultimately, all the authorizations will end up getting rejected. Yvette, does that cover it? Yvette Brooks-Williams: Yes, Sharyn, thank you for that clarification. Audience, I hope that was clear for you as well. Sharyn, I'm going to turn it back over to you. Sharyn Fisk: Great, thank you. We are on Step 4. Look at that, we're almost done.

Step 4 gives the tax professional the opportunity to review the authorization before it's submitted. The tax professional should look at all the entries for accuracy and select those blue Edits if they need to go back and make any necessary changes. On to Step 5, which is the confirmation. This is a confirmation of the request that was submitted to the IRS. This is not confirmation of an authorization because remember, we still need to get the taxpayer to approve this authorization. And this slide just shows the second half of the Submission Confirmation page.

Now what happens behind the scenes, upon submission of the authorization to the IRS, the IRS will validate that the representative is in good standing before the IRS, as a second validation check They're also going to validate that the taxpayers name, address, and TIN, the Tax Identification Number is accurate. Note key here, the tax professional will not be told if the taxpayers' information is incorrect, basically, that failed validation. And there's reason behind this. So, IRC 6103, states that we can't share private taxpayer information, unless we are authorized to do so and we're not authorized yet, because the taxpayer hasn't signed this authorization. If the validation fails, the taxpayer will not receive requests for authorization in their online account. So, this means the taxpayer and the tax professional need to communicate regarding whether the taxpayer received the Request for Authorization. And if the taxpayer did not receive the authorization request to confirm that the information that was entered is correct. Tax professionals through the Tax Pro account will have the ability to view their authorization status.

As you can see here, we have pending and approved. It will not however, what won't be reflected, however is if an authorization has been revoked by a subsequent authorization. And again, this is going to get back to our IRC 6103 constraints, right we can't share private taxpayer information that your Power of Attorney has been revoked because you are no longer authorized to receive that information. Under this view, you can also view and cancel pending authorizations and the tax professionals also have the ability to print a copy of the authorization, you can see there's a handy print button there. You can submit unlimited authorization requests to the Tax Pro account.

However, at this time, you're only going to see your 20 most recent requests displayed on your authorization page, something we hope to expand on in the future. So, to keep a record of your earlier requests, you may want to print out those copies. This slide is an example of what a pending authorization request looks like. At this point, the taxpayer must log into their online account to approve and electronically sign the authorization request. Now here you can see in that blue button at the bottom, the tax professionals have the option to cancel requests before the taxpayer has approved it should the tax professional wish to do so. On our next slide is an example of an approved authorization which shows the electronic signatures of both the taxpayer and the tax professional. Tax professionals can withdraw online authorizations created on the Tax Pro Account just like they can withdraw an authorization created through a Form 2848 or 8821, that is write across the top withdraw sign and date it and submit it to the IRS. And we put detailed directions for withdrawing on the tax professional's authorization page, as well as detailed instructions in the Form 2848 and 8821 instructions, right. We are now moving on to the taxpayers Online Account, to go over what the taxpayer needs to do regarding the authorization. And for this I'm going to hand it over to Nadia to walk us through it. Nadia Bazarov: Thank you, Sharyn. The taxpayer must log into their Online Account and look under their authorization tab to see the list of online authorization requests from their tax professional. Here the taxpayer can view authorization statuses and select the authorization that needs their action, approve or reject. The taxpayer will review the authorization information to confirm that it covers the tax matters and tax periods intended. The taxpayer can also see their representative's credentials here, Attorney, CPA, enrolled agent, et cetera. The taxpayer should review tax matters and tax periods requested as well as confirmation that tax professional will receive IRS notices and communications sent to the taxpayer. And in case you're wondering the taxpayer will have 120 days to take action on the authorization request, even if the taxpayer does not yet have their Online Account established, at the time the authorization request was created by the tax professional, the authorization will wait, so to speak for them for 120 days for the taxpayer to register for an Online Account and to go there to view a Request for Authorization. The taxpayer has a choice to review, approve or reject authorization requests. If the taxpayer clicks on reject Request for Authorization, they will be then asked to confirm the rejection just to minimize the occurrence of accidental rejection. Taxpayers will also receive confirmation when an authorization request is rejected. If the taxpayer wants to accept the Request for Authorization, they will check the boxes affirming their desire to have the individual represent them. And that the information in the authorization is true, correct and complete. They will click approve request, taxpayers will get the following confirmation screen notifying that the authorization is being processed and is in pending status. After the taxpayer signs and approves authorization, there is a second good standing check regarding the tax professional that submitted that Request for Authorization, just in case that something has changed between the time the tax professional requested their authorization and when the taxpayer approves that. And just in case the tax professional fell out of his or her good standing. If authorization clears this validation it is typically posted immediately, or at least within 48 hours to the CAF. The taxpayer will receive a success message when the IRS approves the authorization. And that authorization is now considered active. Sharyn, you mentioned that creating online POAs with multiple representatives is possible.

Would you like to go over the details now? Sharyn Fisk: I'd love to, all right. Tax Pro account, as we said allows for the ability to have multiple representatives on an authorization just like we can do on our Form 2848 or designees on our Forms 8821. To create an online POA with multiple representatives, each tax professional goes into their Tax Pro account and initiates an authorization for the taxpayer covering the same tax matters and same tax period. As I mentioned before and stressed, only two of the tax professionals can elect to receive copies of IRS notices and communications sent to the taxpayer. And if more than two make that election, none of those POAs are going to get processed, the taxpayer on their end once they've gotten all of those authorizations needs to sign them on the same day and that's all there is to it. Back to you, Nadia. Nadia Bazarov: Great, thank you, Sharyn. If the Request for Authorization has failed, the taxpayer will receive a message regarding the failure and should let the tax professional know that this has happened. The authorization may fail if the tax professional is no longer in good standing. And if the taxpayer signed authorizations on the same day that have the same tax matter, but overlapping tax periods, for example, one POA assigned for same tax matter that has tax periods 2017 through 2021 and the other POA for the same tax matter has tax periods 2020 through 2023. It can also fail if more than two representatives or designees for the same tax matter and period requested that notices and communications be sent to them. Remember, there is a limit of two. The tax professional will not receive a failure message due to our IRC 6103 requirements. This would constitute a disclosure and since the authorization was not processed and is not yet active, we will not be disclosing any taxpayer information to the tax professional. Yvette, do I have another polling question? Yvette Brooks-Williams: Yes, we do Nadia. Here's our fourth poll question and a chance for you to redeem yourself audience. Select the best response that completes this statement, An authorization with multiple representatives can be created through the Tax Pro Account if? A, each tax professional initiates authorization from their own tax per account; B, only two tax professionals elect to receive copies of IRS notices and communication sent to the taxpayer; C, taxpayer signed all of the Power of Attorneys on the same day or D, all of the above actions are taken. Now take a moment and click on the radio button that best completes the statement. An authorization with multiple representatives can be created through the Tax Pro Account if? A, each tax professional initiates authorization from their own Test Pro Account; B, only two tax professionals elect to receive copies of IRS notices and communication sent to the taxpayer, C; taxpayer signs all the POAs on the same day or D, all of the above actions are taken.

So, take a moment, I'll give you a few more seconds to make that selection. Okay, we're going to stop the polling now let's share the correct answer on the next slide. And the correct response is D, all of the above actions are taken. You got it. 85% of you responded correctly. That's awesome.

Thank you so much for the information, Nadia, but I'm going to turn it right back over to you.

Nadia Bazarov: Thank you. Like the tax professional, the taxpayer is able to print the physical copy of fully executed POA, TIA with that blue Print button. Yes. Here's an example of an approved authorization, which shows the electronic signatures of both the taxpayer and the tax professional. And now that we're almost done with a demo Tax Pro Account just a few words about the future. We are not stopping with this release of Tax Pro Account and the great capabilities that we just presented to you. IRS will continue to expand Tax Pro Account capabilities to improve its features for authorization request and to also add additional functionality as our resources allow. Here are just a few of the examples of the features that we are working on actively or planning or considering for the future. Notification to the taxpayer regarding action in their Online Account to include pending authorization requests. Email alerts, letting the tax professional know when taxpayer approves their request for authorization. In the future, we will also offer taxpayers the ability to view their complete authorization history. And also, we will have the tax professional's ability to view and manage all of their active authorizations on CAF. That's online POAs, TIAs and Forms 2848 and 8821 all of the authorizations that are recorded on CAF database. And now I will turn it over to Kirk to start Online Account section of today's webinar.

Kirk? Kirk Crawford: Awesome. Thanks so much, Nadia. Hello, everyone. Let's start off by defining Online Accounts. Once again, please note that no personal taxpayer data has been used for this presentation, as all data shown is an example of what taxpayers see. So what is Online Account.

Online Account is a self-service tool for individual taxpayers who securely access their account information. Today we'll walk you through how to get to Online Accounts and each of the current features. This is the IRS.gov homepage. You can navigate to the Online Account landing page by clicking on Sign in to Your Account or by entering IRS.gov/account into your browser. Next, this is our landing page on the IRS website. This page is periodically updated when we launch new features and includes an overview of functionality that is available online. From here, clicking on Sign in to Your Online Account will allow you to log in with your username and password or register by verifying your identity. Once in Online Account, this is an example of what a taxpayer may see. In this example, Stacy, the taxpayer, has an account balance and signed up for a payment plan or installment agreement. On Stacy's homepage, Stacy can see a balance of $330 on the left. When a payment is due, Stacy can click on make a payment in the payment box. This box also displays relevant and useful links such as View Payment Options, and View Payment Activity. If Stacy wants to find more information regarding their balance, they can go to the account balance tab, or click on view balance details. Next Stacy will also be shown account notifications via the notification box on the top right side of the account homepage. The notification box is a recently launched feature back in February of 2021 and provides taxpayers with timely and relevant account notifications specific to their personal Online Account. The development of this feature stemmed directly from direct feedback from taxpayers and analysis of Online Accounts usage data. We found that taxpayers wanted to be notified of important account information when they're in Online Account. Data on application usage also showned that informing taxpayers of relevant information pertaining to their Online Account will further drive future usage. As you can see, Stacy is shown three notifications in the Notifications box. The first turn on email notification. The second go paperless for select IRS notices, and third IRS notice available. Stacy can click on any of the links in the Notifications box to navigate directly to the corresponding area of online accounts to take the action. Upon acting on the notification, the notification will dismiss. As a recent ability, we launched the ability for taxpayers like Stacy to be notified via the Notifications box of a pending authorization from a tax professional. We plan to continue to expand on the Notifications functionality as we continue to listen to taxpayer feedback and review feature usage. Next, Stacy has visibility into the payment plan or installment agreement that's currently set up directly on the account homepage. This box displays details about the installment agreement like the date the payment is due, type of payment plan and payment amounts. Last but not least, this homepage also displays useful and helpful links for the taxpayer to view their tax records available notices and any authorizations from a tax professional. Taxpayers can navigate to the other pages via the links on this page or the tabs across the top. Note that some of these tabs have been updated, since these screenshots were taken, and I'll walk you through each one. Next, let's take a look at the Notices and Letters tab. Notices and Letters is a feature that launched in November 2020 and provides taxpayers with a view of select IRS notices that are also available online. Here taxpayers are presented with a notice list on the left. Selecting a notice in the notice list displays the notice detail, which contains important information such as the name of the notice, a plain language description, and the notice date. Taxpayers can view a PDF copy of the notice by clicking on view notice PDF. We currently support the display of 11 notice types in the Notices and Letters tab and have plans to add an additional six types in the coming month.

Currently the CP21A, CP260, 14I, 521, 01A, 62, CP14, 49, 501, 14H and CP39 are all available within the are all available within the Notices and Letters tab for taxpayers to view online. As with all of our Online Account features, we continue to iterate and approve them based on taxpayer feedback. Taxpayers can also access notice help directly from this page. Taxpayers have access to view FAQ's or Frequently Asked Questions for that specific notice using the FAQ link. Next, taxpayers have the option to go paperless or sign up for email notifications when new notices become available to view online. We'll take a look at this functionality when we view the profile page. As with all of our Online Account features, again, we continue to iterate and improve them based on taxpayer feedback. Next, let's take a look at the profile page. Profile is currently available within Online Account. You can access profile by navigating to the top right of the screen next to your name, where there's also a logout button. Profile was recently deployed as a feature of Online Accounts and displays basic text and taxpayer information such as full name, mailing address, email address, and instructions on how to change other profile information. The goal for this page is to provide taxpayers in the future with additional options as we continue adding and refining features to Online Accounts. This new design that was recently deployed provides a great platform to build on as new options get added. Taxpayers are also shown the mailing address we have on the file. Currently, taxpayers must submit Form 8822 if they'd like to make any changes. However, later this year, taxpayers can update their domestic address directly within the Profile page without the need to submit Form 8822, we're excited about that. Let's take a look at some more features of Profile. Also newly released to Profile is the ability for taxpayers to go paperless from notices available within the Notices and Letters tab as well as sign up for email notifications when new notices become available to view. Let's take a look at how taxpayers can sign up for email notification. Taxpayers can currently select to receive an email notification when a new notice becomes available to view. They can update those preferences by selecting edit, then the appropriate checkbox, then click save. I'll also add here that recently we launched the abilities to allow the taxpayer to opt into email notification when there's a pending authorization request from a tax professional. There's a new checkbox there that's been added. Let's take a look at how the taxpayer can go paperless. Taxpayers like Stacy can go paperless for notices that are currently available to them again that's on letter. We can go paperless by clicking on edit, then digital, selecting save will save those preferences and display the confirmation message we include here. Important to note that going paperless will only apply to digital notices available in the notices on letters tab. Of course, we're continuing to iterate and make improvements to the paperless option. Now before I turn it over to Nicol to walk us through a taxpayer making a payment. Let's actually pause here for a polling question. Yvette.

Yvette Brooks-Williams: Thank you, Kirk. Before we push the polling question out, I just want the audience to know that we've seen your comments about not being able to read the print on some of the screenshots. We have uploaded another handout with one slide per page. And hopefully this will allow you to read the screenshots much easier. Now, keep in mind that there are 86 slides in this handout. And the handout you will be looking for is titled handout two, handout undeerscore two. Now let's get to that polling question Kirk was talking about? So, here's our fifth polling question. Which notification does not appear in the notifications box? Is it A, turn on email notifications; B, turn off email notifications; C, go paperless for select IRS notices or D, IRS notice available?

So, take a moment and click the radio button that best completes the statement, which notification does not appear in the notification box. A, turn on email notifications; B, turn off email notifications; C, go paperless for select IRS notices or D, IRS notice available. So, I'll give you a few more seconds to make your selections. Okay, we're going to stop the polling now and let's share the correct answer on the next slide. And the correct response is B turn off email notifications. And I see that let's see how many 38% of you responded correctly. Kurt, can you clarify why B is the correct answer? Thank you so much. Kirk Crawford: Yes, so again, taxpayers can either turn on email notification, go paperless or view a notification when there's a new IRS notice available. If the taxpayer were to turn off their email notification, they would not be a turn off email notification message there. They'll be presented again with turn on as that's the only available notification there. Hopefully that clears it up. Yvette Brooks-Williams: Yes, thank you for the clarification. But now we're going to turn it over to Nicol. It's all yours, Nicol.

Nicol Collins: Thank you, Yvette, and thank you, Kirk as well. Now that you have had a tour of Online Account from Kirk, and as Kurt mentioned, if this taxpayer wants to understand more details about her account balance, she can go to the Account Balance tab, where it shows a breakdown by tax year. By expanding this tax year row on the bottom right side of the page, Stacy can see a breakdown for 2017, which shows the penalty and interest she has accrued. This can also include other types of balances she might owe, such as a Form 5329 balance, or civil penalties. Those would also appear here. Now that Stacy has understood her balance, she is finally ready to make a payment. See the blue button on the left. Stacy is now in the make a payment flow where she can choose how to pay. If she wants to stay within Online Account, she can pay by bank account, or she can choose to pay by card that will take her and route her to an external website. Stacy has chosen to pay by bank account. Next you will select the type of payment. And as you can see, there are multiple types of payments that she can make, such as her 2021 income tax payment. Even if her return has not processed yet. That's new and that's exciting or she can pay her balance in full or she can make a minimum payment if she is in an installment agreement. There are other types of payments listed here as well such as estimated tax payments. She can choose to make a same day payment and stay within Online Account or if she chooses a future date, she will be routed to IRS Direct Pay. Now Stacy will choose her account type, she will choose either checking or saving, she will enter her bank routing number, then she will need to confirm it. So, into her bank account number and confirm that as well. And after she confirms her email confirmation, she will click next. So here the taxpayers in Step 3 of this flow and she needs to review and submit her payment. If Stacy said yes to receive an email confirmation, she will need to check the box that she agrees to the email confirmation terms of service. She will also need to check the box for consent and authorization of payment after she views the terms of service, Stacy has now ready to submit her payment. Here Stacy receives an immediate confirmation of her payment. She will also receive an email confirmation if she requested to receive that. So now that she's made this payment, we're now on the Schedule and Payment page, so she can view any pending or scheduled electronic payments. The payment that Stacy just made would show up here immediately as a pending payment. Scheduled payments will appear here in approximately four days before processing. Taxpayers can see five years of payment history on this page as well. Okay, so let's go ahead and pause for another polling question. Yvette, I'm going to turn it back over to you. Yvette Brooks-Williams: Thanks, Nicol. Audience, guess what? Here's our final polling question. Taxpayers have the option to make which type of same day payment? Is it A, payments toward their balance or plan; B, amended return payments, C, proposed tax assessment, or D, all of the above? Now, I have faith in you. So, take the moment and click the radio button, that best completes the statement. Taxpayers have the option to make which type of same day payment? A, Payments towards their balance or plan; B, Amended return payments; C, Proposed tax assessment or D, All of the above. So, I'll give you a few more seconds to make your selection. Okay, we're going to stop the polling now. And let's share the correct answer on the next slide. And the correct response is D, all of the above. Let's see how you did. I have my fingers crossed over here for you guys. Great job, 90% of you responded correctly. That's awesome. I know you guys wouldn't let me down, Nicol, I see you're going to walk us through how a taxpayer can make a payment or create a payment plan. It's all yours. Nicol Collins: Thank you again, Yvette. So here we have a taxpayer who has a balance. And let's see, she wants to make a payment. She wants to see what payment options are available to her. In this case, the taxpayer is in jeopardy of a lien or a levy. So, they can toggle to the third tab at the top, payment options. Any taxpayer who has a balance to view their available payment options. On the Payment Options tab which we've displayed, there's personalized payment plan options to taxpayers who are eligible, and we encourage taxpayers to set up a plan online. In this case, they have three choices. They can make a payment through Online Account or apply for short-term plan or a long-term plan. Before they decide, they can see if there is a setup fee and how much the payment amount would be for a specific number of days for a short-term plan for example. And for a long-term plan, they would need to actually apply first to see what the estimated monthly payment amount would be. So, this taxpayer has decided to apply for a short term plan, which gives them an extension of time to pay their balance. The plan summary details will tell them the plan type, the payoff amount, including penalties and interest, a setup fee if there is one, how many days they have to pay it off, and the due date for the first payment. On this page, as you're seeing the taxpayer will need to agree to the terms and conditions by checking the box and clicking Submit.

And so here the taxpayer will see an immediate confirmation of the plan that they set up. It will say plan approved, if approved. And then the page will provide the same details as the plan summary detail confirming exactly what they agreed to do. So now I'll turn it back over to Kirk to walk us through the tax records tab, Kirk? Kirk Crawford: Thanks so much, Nicol. So next, this page has a summary of key information from the most recent tax return on file. The return summary will update to whichever is the most recent return we have. We know taxpayers often use their AGI or adjusted gross income, if they are switching from one tax software to another. And they can look it up very easily here rather than looking at their entire transcript. If they do need a full transcript, however, they can access those from here as well. This year, we added economic impact payment information to help taxpayers look up the amount they received when preparing their tax return. For the third economic impact payment, what's shown now under 2021 is the amount of the most recent payments sent and we'll be updating these totals again, which some taxpayers may need when filing. So, over the course of this presentation, we covered some of the new and additional features on that account that launched recently. So, I'll summarize them here. So first, tax for authorization. Again, you can approve and electronically find the Power of Attorney and tax information authorization requests from your tax professional. You can also create a short term payment plan; certain taxpayers can set up short-term payment plans with an Online Account. Again, manage notification preferences such as requesting e-mail notifications, or digital notices or payments, as well as opting out of paper notices going paperless for certain correspondence from the IRS, and finally making a payment. So, you can pay your balance or estimated taxes all seamlessly within Online Accounts. All right, Yvette. I think that's all we have left, back over to you. Yvette Brooks-Williams: Thank you, Kirk. Thank you so much. So, let's see here. It's me again, your personal polling cheerleader, Yvette Brooks-Williams and I will be moderating the Q&;A session. Now before we start the Q&;A session, I want to thank everybody for attending today's presentation, Digital Day by IRS's Online Services. Now earlier I mentioned we want to know what questions you have for our presenters. So, here's your opportunity. Now, if you haven't input your questions, there's still time go ahead and click on the drop down arrow next to ask a question field, type in your question and click send, Sharyn, Nadia, Kirk and Nicol are with us to answer your questions. Now, one thing before we start, we may not have time to answer all of the questions submitted, but we will answer as many as time allows. So, let's get started so we can get to as many questions as possible. Let's see here. Look at some of your questions. Nicol, what if I don't want to use ID.me because of facial recognition? Nicol Collins: That's a really good question, Yvette, thank you. Okay, so in February, the IRS announced that you can now create an ID.me without the use of facial recognition or biometric data. In addition to create an account with ID.me self-service process, you can create an ID.me account using a live video chat and all selfie, video and biometric data are automatically deleted for users who verify for the IRS. So hopefully that answers that question and puts a little piece to the concerns there. Yvette Brooks-Williams: Thank you so much, Nicol. So, what happens if a taxpayer doesn't approve the Power of Attorney requests? Sharyn Fisk: I can take that question. So, if the taxpayer doesn't approve the Power of Attorney request, it will sit there like will they have two choices, they can actually reject it and it will go away or they can just leave it there. Now, if the request is made before the taxpayer has created their Online Account, not to worry, that authorization will sit and wait for 120 days for the taxpayer to create an Online Account, review that Power of Attorney and decide whether to accept or reject it. Yvette Brooks-Williams: Thank you, Sharyn. Now, in the case of a married couple, does each spouse have to have an IRS account to authorize preparer access? Nadia Bazarov: This is Nadia, we'll take this question. And the answer is yes.

Today's Tax Pro account supports one-to-one relationship. So, each individual needs to have their own Online Account and set up credentials to access it in order to act on the Request for Authorization. Yvette Brooks-Williams: Good to know, thank you, Nadia. Now, if we already have e-Services account, can the same thing be done through it? So, this is a three part question. So let me get all the questions out. The second part of it is do I need to sign up again for a Tax Pro account? And the third part is or can I use the same username and password from e-Services to access Tax Pro accounts? Sharyn Fisk: I can do that question. So yes, you can use your same, if you've got Secure Access, you could use your secure access ID to get into the Tax Pro account, just like you use your same secure access to get into e-Services or the secure access to get into your own Online Accounts. Really, the point is where you're starting the link, or you're starting on the irs.gov page that will take you to that particular function. But all with the same Secure Access ID. Now, if you get ID.me, the same is what happen. The same login information could be used for all three different services. Yvette Brooks-Williams: Thank you, Sharyn. Sharyn Fisk: Not sure, I got to the other pieces of those questions. Yvette Brooks-Williams: Let me see. Can the same things be done through the e-Services account that you can do, so it says if we already have e-Services account? Can the same thing be done through it? Do I need to sign up again for a Tax Pro account or can I use the username and password from e-Services to access Tax Pro account, I think you covered that? Sharyn Fisk: Yes, I think I wanted to clarify e-Services and Tax Pro account are two different systems. So, if you want to get transcripts, you go to e-Services, you log in there if you want Tax Pro account, create an authorization, log in there, that is the same login information. Yvette Brooks-Williams: Thank you for that clarification, Sharyn. Okay, once the Power of Attorney authorization is initiated, can we view clients IRS notices or the clients tax account information on the Tax Pro account? Nadia Bazarov: So, this is Nadia, not today, but you will be in the future. We are in the process of building that foundation for that complete self-service portal that we envision Tax Pro Account to be in the short future and ability to view clients IRS notices and other information for the clients as well as acting on the client's behalf is definitely a part of IRS strategic roadmap. Yvette Brooks-Williams: Thank you, Nadia. This audience member says I think I already have a CAF number for many years ago, but I forgot what it is. How can I find out what it is and is it still active? With company Sharyn Fisk: You can call the PPS line and they can give you your CAF number, you provide information to them and it does not expire, so it should be still active. Yvette Brooks-Williams: Thanks, Sharyn. Now if we have clients that do not have access to technology, or don't want to register for an Online Account with the IRS, or we just stuck with sending their forms in the old way, is there a way to expedite the POA or the CAF process? If this is the case? Nadia Bazarov: No, there is a better way last January, January of 2021, IRS launched Submit Form 2848 and 8821 Online platofrm and you can e-mail essentially the forms, the forms signed by the taxpayer and the tax professional to the IRS using this application. It is available on IRS.gov on the tax pro's tab, where you would see the option to use Tax Pro Account or to use the Submit Forms 2848 and 8821 Online. So, this does not necessarily speed up the process or from entering the data into CAF database, as this application does speed up a process from getting the Forms 2848 and 8821 to IRS. I hope that helps. Yvette Brooks-Williams: Yes, thanks, Nadia. That was good information. Does a taxpayer need to have an IRS Online Account before the tax professional can initiate a POA or TIA for the taxpayer to approve? And I think that's kind of connected to the first question you answered, Sharyn? Sharyn Fisk: That's correct, yes. They don't need to have, your client, your taxpayer does not need to have an Online Account before sending the authorization. As I mentioned, you do your half on your Tax Pro account and help your clients get their Online Account open, which has a lot of great benefits besides getting authorization signed. And once that client opens their Online Account registered logged in, that authorization will be sitting, waiting for them under the authorization tab. Yvette Brooks-Williams: Thank you, Sharyn and that was for 120 days, it sits there? Sharyn Fisk: Correct, 120 days. Yvette Brooks-Williams: Okay, thank you. Do we need a Tax Pro account in order to renew our PTIN? Nadia Bazarov: No, you do not need to have Tax Pro accounts, introducing Tax Pro account does not change or remove any of the currently available processes, applications and services for tax professionals. And Tax Pro account is not a prerequisite to renewal PTIN or really doesn't change anything for you, it just offers an additional way to submit a request for authorization and have those processed in real time into CAF. Yvette Brooks-Williams: Okay, thanks, Nadia. Our next audience member says I am enrolled, I am an enrolled agent living in Puerto Rico.

Can I use the Tax Pro account or request for a POA for a taxpayer living in the United States?

Sharyn Fisk: You can, I guess it depends, alright, I will try not to answer like a lawyer. If you're a tax professional with an eligible designation living in Puerto Rico and your address is in Puerto Rico, then you would not be able to get past Step 1 of the Tax Pro account authorization process. If you're teleworking in Puerto Rico, and your work address is within the 50 U.S. States or the District of Columbia and your taxpayer's address is also within the 50 U.S. States or the District of Columbia, you would be able to use the Tax Pro account to create an authorization.

Yvette Brooks-Williams: Okay. I'd say you did a great job not answering that like a lawyer, Sharyn. Do we need a Tax Pro account, I'm sorry let's see, back to you, okay, will an online Power of Attorney submission replace a Form 2848 currently with the CAF unit? Nadia Bazarov: Sharyn, I might need your help with this. My starting response would be that, again, the POA that she will submit using Tax Pro accounts will not affect other processes. So, think of it as if you submit that POA form and then you submit that a paper POA form, so the process by which you use Tax Pro account for that does not really alter the logic for how a Power of Attorney processed and saved to CAF.

But Sharyn, I will defer to you for more details and corrections if needed. Sharyn Fisk: Yes, and you really answered just like a tech person. And I'll answer just like a lawyer. So, between the two of us, we've got it all covered. The logic is absolutely the same. So, if you do submit two Powers of Attorney for the same taxpayer, tax period and tax matter, or submitted the most current one is going to overwrite the prior one. So, if you've submitted an online POA, and another representative submits a paper POA for the same taxpayer, tax period, and tax matter, your online POA will be revoked. Just like if you have a 2848 on record at the CAF for the same taxpayers, tax period and tax matter, and somebody else submits an online POA to the Tax Pro account, same taxpayer, tax period, tax matter your paper 2848 will get revoked. For Online Accounts, you cannot retain a prior authorization on filed at Line 6, that capability is not there yet. Because if you recall, when you are retaining a prior authorization on file, you have to submit a copy of it.

With your POA and Online Accounts, we can't attach anything to our online POA. So, you'll do have to be cognizant of accidentally revoking something already on file. Yvette Brooks-Williams: Okay, thanks, Sharyn and Nadia. I'll give your voices a rest for a second. Let's talk to Kirk for a little bit. Kirk, where do you go in taxpayer accounts to find POA request? Kirk Crawford: Yes, excellent question. So, you can actually go to the authorization tab to see those requests. So, it should be easy. Yvette Brooks-Williams: Okay, awesome. Kirk, another one for you. Do taxpayers get e-mails notifying them that they need to approve a POA for TIA form in their Online Account? Kirk Crawford: Yes, another great question. So, like I mentioned, during the demo, we recently launched the ability for taxpayers to opt into e-mail for pending authorization requests from a tax professional, but they'll have to go into their profile page and opt into those e-mails in order to be notified by e-mail when there's a pending request. Yvette Brooks-Williams: Okay, that's good information. And can a taxpayer make an online payment for estimated taxes without a due amount?

Kirk Crawford: Yes, but I don't believe they can make that payment with an Online Account, they can actually go to direct pay, which is available online, to make any estimated payments. Yvette Brooks-Williams: Thank you. Nicol Collins: And actually, Kirk, I want to just I'm just jumping in here to correct Kirk. You actually can make that's one of the new things that you can do. You can make a payment, well, maybe not for estimated taxes, but you can make a payment with an online account without a due amount. It doesn't necessarily have to be designated to estimated taxes it can be for the current tax year. That's one of the things that I walked through. For the current tax year, you can make a payment, even if it doesn't show that it's due yet. Even if your payment hasn't your taxes haven't been processed yet. So maybe that just clarifies that question there.

Kirk. Kirk Crawford: Awesome. Yes, thanks, Nicol. Yvette Brooks-Williams: Yes, thank you, Kirk and Nicol for taking care of that one for us. I'm going to switch back over to Sharyn and Nadia.

If you've never obtained a CAF, how do you get one? Sharyn Fisk: To get a CAF number you submit a 2848 and leave the CAF line blank. So basically, a CAF number is used if you are representing someone. So apparently, you're in need to represent someone, you fill out a 2848, leave the CAF line blank, or you could write in there to be assigned, that POA will get that 2848 will get processed. And you'll get a letter in the mail with your CAF number, and then keep the letter and keep the CAF number. Yvette Brooks-Williams: Okay, and does the Tax Pro get an email informing them when the taxpayer has approved or declined the authorization? Nadia Bazarov: This is a great timing for this question. We are actually working on email alerts to that tax professional to let them know when the taxpayer has approved a request for authorization. And it is part of our next release of Tax Pro Account which will be coming out later this year. Yvette Brooks-Williams: That's awesome. Can we revoke the POA online which was previously accepted? Nadia Bazarov: Yes.

Sharyn Fisk: Do you revoke it? Well, actually, tax professionals withdraw and taxpayers revoke. So, if you want to withdraw a POA, an online POA you created on the Tax Pro Account. Hit that print button, print that out write withdraw across the top of the document sign and date it and then fax it into the CAF unit and it will be processed just like 2848 being withdrawn.

Yvette Brooks-Williams: They can't do it online; they have to printed out. Sharyn Fisk: Yes, no button yet.

But that's on our list of things to do. Yvette Brooks-Williams: Okay, okay. Just a few more questions. We have time for just a few more. Do our authorizations of paper filed form show up in our Online Account? Nadia Bazarov: And this is another feature that we are already working on and will be included in one of our future releases. This capability will allow tax professionals to view all of their active authorizations on CAF. So, it is not yet available today. But it is part of the planned release. Yvette Brooks-Williams: And one last question for Sharyn and Nadia. Are AFSP tax preparers, unenrolled preparers or Section 3504 agents able to use a Tax Pro Account and if not, will they be able to use it in the future? Nadia Bazarov: They can't at the moment. But that is, again a capability that we're looking at, including in the future. So, as I mentioned before, we kind of started with our biggest group, but we do know those are other folks that would like to use the Tax Pro Account, and we want to work our ways to getting them in. Yvette Brooks-Williams: Okay, thank you. So, Kirk, let me ask you another question before we run out of time. Well, where should the taxpayer go to get access to their account? Kirk Crawford: Yes, great question. So, you can go to IRS.gov/account. And from there, you can either sign in if you've already registered or registered for an Online Account should be easy to find them. In the deck we have the screenshot of the page, what it looks like. So, it should be accessible for everyone.

Yvette Brooks-Williams: Okay, and then. Will notices mailed before an Online Account has been created be available? Kirk Crawford: No. So, notices that are available within the Notices and Letters tab of Online Account will only show up after you've activated your Online Account. So, let's say, today you receive a notice in the mail and you currently don't have an Online Account. But next week you create an Online Account, you wouldn't actually see that notice that you received in the mail within the Notices and Letters tab, only notices that have been mailed out after you have activated that Online Account will be available online and will be accessible in the Notices and Letters tab. Yvette Brooks-Williams: Okay, that makes sense. If the taxpayer establishes an Online Account, will all notifications from the IRS be sent electronically?

And not both electronic and paper? Kirk Crawford: Yeah, another great question. So as a taxpayer, you'd have to opt in to receiving electronic only or online only copies of notices, and letters.

Again, only a few 11 notice types are available online. So, it's not automatic. So, you'd have to opt into that. Otherwise, you'd receive both electronic or digital and paper copies. Yvette Brooks-Williams: Thank you, Kirk. How about what years does the taxpayer Online Account cover?

Kirk Crawford: I'm not sure what the question might be getting at there. But if it's specific to the tax records tab, and then perhaps the year is available there, the tax records tab will only show the most recent tax return filed and a summary of that information. That said, if there's a need to get a full transcript of that tax return, you can do so on the tax records tab. But it's only the most recent. Yvette Brooks-Williams: Okay, I was wondering if maybe they were talking about how many years back can you go? But yes, that makes sense. Nicol Collins: Well, if they're talking about payment history, you can I believe you can see up to five years of payment history. Yvette Brooks-Williams: Okay. Thank you, Nicol. We still have time for a few more questions. So, I'm going to shoot through these. Are there plans to merge the e-services and the Tax Pro Accounts to have all of the tax professional tasks available in a single login website location, instead of the two separate sign and locations we currently have? Nadia Bazarov: I think it's my time to answer. There is no current plan to merge e-services and Tax Pro Account into one application, however the same login the same set of credentials you use to access e-services and Tax Pro Account can be used. So, you do not need to create another login. And you will not need to log out of one application to navigate to another especially after e-Services completes migration to SADI which is going to happen later this summer. So, it won't be the same, but the same setup credential. Yvette Brooks-Williams: Thank you, Nadia. Nicol Collins: And Nadia, are we looking at a single sign on capability? Nadia Bazarov: So single sign on exists, the users will not need to log out and log in moving between the applications. Yes, and it's yes, so that's what I'm saying it will be. And it will work, especially after the e-Services migration. Sharyn Fisk: SADI is the ID.me. Nadia Bazarov: Yes. Yvette Brooks-Williams: So, can a taxpayer apply for a 72-month installment plan from their online account? Nicol Collins: They can apply if they're eligible. So, it'll show them what they're eligible for. Yvette Brooks-Williams: Okay. Nicol Collins: And then it'll tell them if they're eligible for that. So, they can only apply for what they're eligible for. That Online Account will tell them what they're eligible for. Yvette Brooks-Williams: Okay. Thanks, Nicol. Will the IRS customer service representatives be able to see a Power of Attorney statuses, status if a power of attorney call in for their clients? Sharyn Fisk: Yes, currently the CSR's the customer service representatives are able to see the Power of Attorney statuses including whether the POA is in good standing or not with OPR. This question might be directed to once you've done an online POA with that status show up. And it would show up for the CSR's and so, yes. Yvette Brooks-Williams: Kirk, let me ask you another question, please. What happens when someone wants to change your email account? Kirk Crawford: Yeah, great question. So, a taxpayer with an Online Account can go into their profile page and there they'll see a spot for email where they can update their email address on the file. Yvette Brooks-Williams: And are IP PIN letters available online, the CP01A? Kirk Crawford: Yes, so the CP01A was one of the first notices that we included in the Notices and Letters tab. So yes, that is available online, as well. And since it is available online, again, a taxpayer can opt into paperless and choose to only receive that CP01A through Online Account instead of receiving it by paper. Yvette Brooks-Williams: Okay, thank you so much for that answer. Is there a way for tax professionals to download or at least request an IRS account transcript online? Nadia Bazarov: I assume this question applies to whether they can do it from within Tax Pro Account? And the answer is no. That tax professionals should continue to be able to go to e-services transcript delivery system and use that application to request them and download the transcript. In the future releases of Tax Pro Account, we are planning to include the link to allow tax professionals to navigate from Tax Pro Account to TDS transcript delivery system. But once they follow that single sign on link and navigate to TDS, they will be following the steps that are contained within TDS application to achieve transcript request and download.

Yvette Brooks-Williams: Okay, thank you Nadia. Thank you for explaining that. Can Tax Pro's use the payment plan screen for their client? Or is this only for taxpayers Online Accounts? Sharyn Fisk: Yes, I think that might be about an online Tax Pro Account and at this time it does not have the payment plan screen for their clients. So, it's only for the taxpayer's Online Account. Yvette Brooks-Williams: Okay, thanks, Sharyn. Another question, can I open a Tax Pro Account without requesting a 2848? Nadia Bazarov: This is, there is really no such thing as opening a Tax Pro Account. If you have an established IRS CAF credentials, you can log in to Tax Pro Account the same way you would log into your individual Online Account or e-Services. But once you are in the Tax Pro Account, the only features that are offered there to the users today include ability to request a POA or TIA. So, and the only way you would be able to do that using Tax Pro Account, if you already have an established CAF. So, if you do not yet have your CAF number, and you would like to use Tax Pro Account to request authorization, you would first need to obtain that CAF and doing it with the Form 2848 is one option. Yvette Brooks-Williams: Okay, thank you, Nadia. This might be a common one, my CAF number has my last name without an apostrophe. But my PTIN has my name with the apostrophe, which am I using for the Power of Attorney requests?

Sharyn Fisk: I think I'm going to need Nadia's help on this one, because I will make sure I get this correct. For putting in your address on the Tax Pro Account, you can't use characters which we have with prior apostrophe. I do know first who have had apostrophes or dashes or hyphenated name, we can try either removing the apostrophe and having your name without meaning there is a space in between or eliminating that space. And Nadia, what's the correct term that your address and name are character sensitive? Correct? Nadia Bazarov: Yes, so we use tokenization a method to match the data entry against records IRS records on files. And that's how I'm reading this question. I think the safest way is to use the name as it appears on CAF versus PTIN. But yes, everything else Sharyn said is right. Yvette Brooks-Williams: Thank you, ladies. Kurt, well, other letters and notices be added to Online Account? Kirk Crawford: Yes, yes, great question.

Yes, so we are continuing to evaluate and prioritize from the large bucket of notices and letters that the IRS sends out in terms of deciding what gets included within the Notices and Letter tab. So yes, short answer. And I can also share that we're planning to release an additional six notices online in the next two months. And I can name them for everyone here. So, it's the CP05A, CP32, the 508C, the 563C, the 621 and 701, there are a few additional notices coming to Online Accounts.

Yvette Brooks-Williams: A lot of stuff coming up. Thanks, Kirk. Now, does the taxpayer receive a notification for the next payment due? Kirk Crawford: I'm assuming this is asking about either the notification box or by an e-mail at this time, no, that's not a notification that we're able to send to the taxpayer, I believe but again, we're continuing to evaluate and prioritize the notifications that we include with an Online Account as well. So, thanks for that question and feedback. Yvette Brooks-Williams: Okay, let me ask you something else Kirk, can a U.S. taxpayer residing outside of the country open an IRS Online Account? Kirk Crawford: Yes, I believe they can. Yvette Brooks-Williams: Thank you and Sharyn or Nadia, can you please clarify how a tax professional obtains a CAF number, I know we just went over it a little bit ago. And is this a permanent number issued to a tax professional or is it issued for every client being represented? Nadia Bazarov: Sharyn, I will need your expertise with this, sorry. Sharyn Fisk: No, no problem. So, a CAF number is a permanent number, mine is, it is going to age myself. But I've had my CAF number for 20 plus years. So sometimes you accidentally get multiple, if you happen to submit a 2848 or 8821 without putting in your CAF information for your CAF form, they'll assign you one. But if you don't have a CAF, you can get obtain one by either submitting an 8821, a Tax Information Authorization, or 2848, a Power of Attorney. And when it has your information, there's a line that says CAF number, you just write in there, either leave it blank, or write in to be assigned. So basically, CAF numbers are signed, because you're going to be doing something for a client getting transcripts representing them, and that's when you're going to need one. So, if you want to get a CAF number, fill out an 8821 for a spouse and leave the CAF number line blank, you'll get a CAF number assigned to you. Yvette Brooks-Williams: Thanks for clarifying. Can a taxpayer see the status of a payment they made with Online Account even if they pay by check? Kirk Crawford: So, I don't believe they can pay by check, I don't believe they can, if it's a pending payment. But they should be able to see when the payment has processed. However, it might take a little bit longer than a check to actually appear in payment activity within Online Accounts. But I believe they can see processed payment if it's made by a check. Yvette Brooks-Williams: Thanks, Kirk. Can an unenrolled tax professional, create a tax professional account? Nadia Bazarov: I'll take this one. Anyone can register at IRS.gov to access tax professional account. And once in a tax professional account, anyone with existing CAF number can initiate a Tax Information Authorization request from the Tax Pro account. However, if there's only certain tax professionals with certain designation codes, Attorneys, CPAs, enrolled agents, enrolled actuaries and retirement plan agents, those code A, B, C, G and R can initiate POA, I know it was a long response to our short questions. So, in short, anyone can register and get into your Tax Pro Account and anyone that exists in CAF can initiate POA, but there are limitations as to who can initiate a POA request. Yvette Brooks-Williams: Thank you, Nadia. Kirk, I have another question for you. Now, if the taxpayer declined to set up an online account, will he or she still receive IRS notices in the mail? Will there be IRS individuals to answer telephone questions to take care of this taxpayer's question? Kirk Crawford: Yeah, great question. So yes, absolutely. So, an Online Account is not mandatory. Of course, if you don't have one, but we encourage you to create one or activate one but even if you don't have one, you'll still receive IRS notices in the mail. And you can still contact the phone assistance for support.

Yvette Brooks-Williams: Thank you so much. Now, Nadia, this question might be for you. Does submit Form online work quicker than faxing a Power of Attorney? Nadia Bazarov: Actually, that's a Sharyn question. Yvette Brooks-Williams: I'm sorry. Sharyn Fisk: Okay, no worries. So, 2848 and 8821 that are submitted to the CAF unit for processing, a process in a first come, first serve capability. However, if a, say a 2848 comes in via FAX and maybe a tax professional has Faxed in a stack of Powers of Attorney, someone in the CAF unit has to go in and separate all of those separate POAs into separate files. So, there's a processing system that has to take place first, with the Submit Forms 2848 and 8821 Online, you only upload one authorization Form one 2848 or one 8821 at a time. So that step is removed in the processing system. So, they do get into the queue faster. Yvette Brooks-Williams: Thank you, Sharyn. Now this audience member wants to know if the IRS is changing the way they are contacting taxpayer, because in prior years, they were told that the IRS does not call or e-mail. Anybody want to take that one? Kirk Crawford: Yes, this is Kirk. I can take that one. So yes, so in the past, for security, we wanted to ensure that it was clear that we would never initiate contact with a taxpayer. And so and wanting to modernize how we communicate in the future, we offer taxpayers of course, the ability to opt in. So, to tell us that they'd like to receive e-mail notifications from us via their Online Accounts. So, we're working with our partners internally and council and others to update communication, to let taxpayers know that if they've opted in an e-mail, reaching out to them by e-mail. Yvette Brooks-Williams: Thanks, Kirk. Audience, we have time for one more question. How do you revoke an online Power of Attorney? Sharyn Fisk: I can take that one. So, to revoke an online Power of Attorney is the same process on the taxpayer side as the tax professional withdrawing an online Power of Attorney. So, the online Power of Attorney needs to be printed out. And if the taxpayer is revoking it, they write, revoke, cross the top that print out, they sign and date it, and they Fax it into the CAF unit. And those instructions are actually on the printed out version at the very bottom. The instructions are there for the taxpayer. There're also instructions in the Form 2848 or 8821. The Tax Pro during the withdrawal does the same thing. They print out that online POA, they write withdrawal across the top, they sign and date it across the top and they Fax it into the CAF unit.

Now, when we come down the line, we hope to have withdrawal results buttons in the Tax Pro account and Online Account to make the process simpler. Yvette Brooks-Williams: That would be awesome.

Thanks, Sharyn. Now, audience I'm sorry. But that is all the time we have for questions. I want to thank our panelists for sharing their knowledge and expertise, and most of all for answering your questions. Now before we close the Q&;A session, Sharyn, would you mind starting us off with some key points you want the attendees to remember from today's webinar? Sharyn Fisk: Absolutely. All right, key points for individual tax professional when asked us in the Tax Pro account, do remember tax professionals can initiate electronically sign and submit Powers of Attorney, POAs and Tax Information Authorization, TIA requests online, they do have to have a CAF number to request a Power of Attorney. The Tax Pro account cannot be used to request a CAF number. The Tax Pro account supports simple POA and TIAs for individual taxpayers only. And in order for the IRS to validate an online POA or TIA, you must use the exact address on file with the IRS for both the tax professional and the taxpayer. The Tax Pro account cannot be used to update an address and the Tax Pro account supports multiple representatives for POAs and multiple designees for TIAs. All right, those are all, Yvette those are all the key points I have. Back to you. Yvette Brooks-Williams: Thank you. Nicol, do you have some key points that you want to leave? Nicol Collins: Yes, we do, Yvette. Thank you. I want to encourage everyone if you haven't already to log into your Online Account or create an Online Account and you can get there by going to IRS.gov/Account or you can find it on the IRS.gov homepage. It's very easy. We want you to tell your clients about it and reminder that taxpayers can view their balance. They can view tax records and notices. They can make and view payments. They can view payment plan details, view account notifications, and view their address on file. Additionally, taxpayers can make a same day payment. Set up a payment plan if eligible, view the total amounts of their economic impact payment, view and approve authorizations and view digital copies of certain notices from the IRS.

Lastly, they can opt out of paper notices and opt into e-mail notifications for digital copies of new notices. Now I'll turn it back over to you, Yvette. Yvette Brooks-Williams: Thanks, Nicol.

Audience, we are planning additional webinars throughout the year. We also have an upcoming webinar next week, and it's called the World of Offer in Compromise and that's going to be next Thursday, May 26 at 2 o'clock, and to register for all of our upcoming webinars, please visit IRS.gov keywords, search webinars and select the webinars for Tax Practitioners or Webinars for small businesses. When appropriate, we will be offering certificates and CE credit for the upcoming webinars. We invite you to visit our video portal at www.IRSVideos.gov. There you can view archived versions of our webinars. Please note, continuing education credit or certificates of completion are not offered, if you view any version of our webinars after the live broadcast.

Again, a big thank you to our panel, Sharyn, Nadia, Kirk, and Nicol for a great webinar for sharing their expertise and answering your questions. And I also want to thank you, our attendees for attending today's webinar Digital Day but IRS's Online Services. If you attended today's webinar for at least 100 minutes after the official start time; you will receive a certificate of completion that you can use with your credentialing organization for two possible CPE credits. If you stayed on for at least 50 minutes from the official start time of the webinar; you will qualify for one possible CPE credit. Again, the time we spent chatting before the webinar does not count towards the 50 or 100 minutes. If you are eligible for continuing education from the IRS and register with your valid PTIN, your credit will be posted in your PTIN account. Now, if you qualify and have not received your certificate and or credit by June the 9th, please e-mail us at CL.SL.Web.Conference.Team@IRS. gov. And this e-mail address is shown on this slide as well. Now if you are interested in finding out who your local stakeholder liaison is, you may send us an e-mail using the address shown on this slide and we'll send you that information as well. Before we close out the webinar, we want to hear from you. We'd like you to take a minute to answer the following questions. Did you know you could securely view your account information on IRS.gov before this webinar? And the second question is, do you have an Online Account on IRS.gov? So, what we'd like you to do is enter your response in the Ask question field. And thank you for sharing your responses. We appreciate that. And we'd also appreciate it if you would take a few minutes to complete a short evaluation before you exit. If you'd like to have more sessions like this one, let us know. If you have thoughts on how we can make them better, please let us know that as well. If you have requests for future webinar topics or pertinent information, you'd like to see in an IRS Fact Sheet, Tax Tip or FAQ on IRS.gov, then please include your suggestions in the comment section of the survey. Click the survey button on the screen to begin, if it doesn't come up, check to make sure you've disabled your popup blocker. It has been an absolute pleasure to be here with you and on behalf of the Internal Revenue Service and our presenters, we would like to thank you for attending today's webinar. It is important for the IRS to stay connected with a tax professional community, individual taxpayers, industry associations along with federal, state and local government organizations, you make our job a lot easier by sharing the information that allows for proper tax reporting. Thanks again for taking time out of your day to attend today's webinar. We hope you found the information helpful and you may exit the webinar at this time.