Academic journal article Journal of Accountancy

Expanded E-Services Access: Playing with the IRS's Online Toys

Academic journal article Journal of Accountancy

Expanded E-Services Access: Playing with the IRS's Online Toys

Article excerpt

IRS news release IR-2005-33 explains that the service has eased the qualifications for tax advisers to use its suite of e-services incentive products, meeting their demands to access these valuable online tools.

WHAT ARE THEY?

According to the INS Web site, "e-services" is a suite of Web-based products that allows tax professionals and payers to do business with the INS electronically, 24/7. Tax advisers who e-file any combination of five or more accepted individual and business tax returns in a calendar year can now use three e-services products: disclosure authorization (DA), electronic account resolution (EAR) and transcript delivery (TDS). When first launched in summer 2004, these products were reserved for those who e-filed 100 or more individual returns.

WHY USE THEM?

Here's how the three incentive products increase tax-filing efficiency and save time and resources:

DA. Eligible CPAs can complete a DA and view and modify existing forms online. DA allows them to electronically submit Forms 2848, Power of Attorney and Declaration of Representative, and 8821, Tax Information Authorization. It expedites processing and issues a real-time acknowledgement of accepted submissions. Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, may not be submitted via a DA.

EAR. CPAs using EAR can quickly resolve clients' account problems by electronically sending and receiving inquiries about refunds, installment agreements, missing payments or notices. They must have a power of attorney (form 2848) on file before inquiring into a client's account. Responses are delivered to a secure electronic mailbox within three business days. A CPA should use a DA to submit form 2848 to the IRS. …

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