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it may not include the correct Service (TAS) is not assisting with subsequently deleted for the accounts
number of payments or amounts. amended return issues. However, being created. The new process was
The taxpayer’s online account can TAS points to the IRS tool Where’s developed under the Secure Access
usually be used to verify its accuracy. My Amended Return? Digital Identity (SADI) initiative and
Also, authorized representatives ■ Confirm that you are registered complies with a federal mandate.
can reconcile amounts using their for e-Services to receive transcripts Using the new mobile-friendly
client’s transcripts. through a secure mailbox. Refer to verification procedure, taxpayers can
■ Prepare an executed Form 8867, the AICPA Tax Section’s Using IRS gain entry to IRS tools and applications
Paid Preparer’s Due Diligence e-Services page. such as Get Transcript Online, Get
Checklist, for each client who ■ Inform clients who are in the an Identity Protection PIN (IP PIN),
received advance CTC payments, collection process that they may get and Online Account. Tax profession-
even if the credit amount ultimately a call from a revenue officer (RO) als can access applications such as Tax
reported on the 2021 Form 1040, following a series of mailed notices. Pro Account.
U.S. Individual Income Tax Return, Advise clients to request verification Users of the old system can log
is zero. Consider using the AICPA of the RO’s identity and to refer the in to these tools with their current
Tax Section’s Paid Preparer’s Due RO to their authorized tax repre- credentials until the summer of 2022.
Diligence Checklist, which is one sentative. Consult the AICPA Tax However, system messages will prompt
of the many tools contained in the Section’s IRS collection guidance them to create an ID.me account as
Annual Tax Compliance Kit. and resources. soon as possible.
■ Remind individual taxpayer clients ■ Document all contact with the IRS, ID.me allows individuals to prove
that they can check the status of including the name and identifica- their identity by using documents
any refund using the Where’s My tion number of all IRS personnel such as:
Refund? tool. The status is available who are contacted. ■ Driver’s license;
within 24 hours after the IRS For further tips, see Wolfe, “A Guide ■ U.S. passport;
accepts their e-filed tax return or to Dealing With Today’s IRS,” 53 The ■ Federal or state government-issued
up to four weeks after the taxpayer Tax Adviser 26 (January 2022). ID;
mailed a paper return. The tool ■ Student ID; and
updates once every 24 hours so New ID verification procedure ■ Other nonfinancial records.
taxpayers only need to check once The IRS has launched a new process ID.me provides its own customer
daily. for users to verify their identity and service and offers an ID.me IRS Help
■ Follow up with the IRS after 60 sign in to IRS online tools and applica- Site to assist users with the authentica-
days if a response to correspondence tions. To provide verification services, tion process.
is not received. Also, make sure you the IRS is using a third-party technol- From Sarah Shannonhouse, CPA,
have the proper IRS authorization ogy provider, ID.me. Because reliance Durham, N.C. ■
to address your client’s issues (see on the company’s facial-recognition
the AICPA Tax Section’s IRS technology has led to some controversy
third-party authorization guidance). over privacy concerns, the IRS an-
Although the IRS is opening mail nounced that it will move away from
within normal time frames, process- mandating the use of third-party facial- Contributors
ing such correspondence remains recognition technology to authenticate
delayed. the identities of people creating new Seth Kossman, Esq., CPA, LL.M.,
■ When filing an amended return, online accounts and offer an alterna- is a shareholder in the tax group
recommend that clients include a tive option in which taxpayers will of Baker Donelson in Baltimore
check payable to the U.S. Treasury verify their identity in a live, virtual and is a member of the AICPA Tax
for $1 along with the corrected re- interview with an IRS agent. Taxpayers Practice & Procedures Committee.
turn. Apply the check to the tax and will still have the option to verify their Sarah Shannonhouse, CPA, is a
period of the amended return and identity automatically through the use manager–Tax Practice & Ethics
attach a cover letter with the return of biometric verification using ID.me’s with the AICPA. For more informa-
and check. The cashed check will be self-assistance tool if they choose, tion on this column, contact
proof of the receipt of the response. and the IRS is committed to ensuring thetaxadviser@aicpa.org.
Note that the Taxpayer Advocate that images provided by taxpayers are

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