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people who had signed up for ID.me
ID.me is also prior to the implementation of this new The IRS says that
verification procedure, there is an option
used by several to allow them to have their previously the Centralized
other federal submitted selfie deleted from the ID.me Authorization File unit
files if they so choose.
agencies, including Taxpayers and practitioners can elect processes all of
the Social Security to verify their ID.me account under the forms that

Administration and either method. Note that submitting the it receives, be it
photo identification and verifying with
the Department of a selfie generally takes a few minutes, by online,
Veterans Affairs, while working with an ID.me agent mail, or fax,
requires the applicant to produce at least
and can be two primary identification documents, on a first-in,
accessed using and the wait time has been known to first-out basis.
often exceed an hour.
the same login Once individuals are registered and
information. verified, not only can they access certain
IRS information, but also 27 states use portal, you must first authenticate the
ID.me for their unemployment benefits taxpayer’s identity if the individual is
and other programs. ID.me is also used electronically signing the form remotely
their identity using their Social Secu- by several other federal agencies, includ- (meaning not in person) and you do not
rity number (SSN) and some form of ing the Social Security Administration already have a personal or business rela-
government-issued photo identification, and the Department of Veterans Affairs, tionship with him or her. A best practice
specifically a driver’s license, a state- and can be accessed using the same is to routinely authenticate the taxpayer’s
issued ID, or a passport. Then the per- login information. identity even if he or she is signing
son would have to verify their identity by It should be noted that the IRS has in person. The objective behind this
taking a selfie with either a smartphone been exploring the viability of rolling requirement is to ensure that the person
or a computer with an enabled web- out an alternative to ID.me that would signing the form is, in fact, the person
cam — and that selfie picture would be operate through the General Services they claim to be.
matched to their previously provided Administration-run website login.gov. In order to authenticate the taxpayer’s
photo identification. identity, verification is done in a man-
Numerous commentators, and several Uploading Form 2848 and ner similar to that used by the ID.me
members of Congress, raised concerns Form 8821 registration platform. First, the taxpayer
about the use of facial-recognition One major advantage of having an on- signing the form sends you for inspec-
technology and the collection of such line account is that you can upload and tion a valid government-issued photo
biometric identification by the IRS. In submit a client’s third-party authoriza- identification document. Then you have
response, in February 2022, the IRS an- tion forms (Form 2848 and Form 8821) to compare the photo to the individual
nounced the availability of an alternative through the IRS’s “Submit Forms 2848 signing the form either via a selfie sent
method to verify a user’s identity other and 8821 Online” portal. In order to to you by the taxpayer or by videoconfer-
than the “selfie” method. While taxpay- take advantage of this alternative to fax- encing with the taxpayer. Next, there is a
ers and practitioners still use ID.me to ing or mailing in the form, you must: (1) further verification of the person’s name,
register for an online IRS account, they authenticate that your client is who he address, and SSN or individual taxpayer
are now able to verify their identity via or she claims to be and (2) have the per- identification number through some
an alternative method through a live son properly execute the form. You also form of secondary documentation. The
online interview with an ID.me agent need to know how to upload the form recommended secondary information
rather than submitting photo identifica- to the portal and, if the situation arises, includes a federal or state tax return or
tion. While the live interview with the how to revoke or withdraw the form. IRS notice or letter and, possibly, also a
ID.me agent is recorded, ID.me has These matters are discussed below. credit card statement or current utility
stated that the video record is deleted Authentication: To use the “Sub- bill. The current credit card statement or
after 30 days. Additionally, for those mit Forms 2848 and 8821 Online” utility bill is needed if the taxpayer has

www.thetaxadviser.com October 2022 41