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Yvette Brooks-Williams: I see it is 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 to last for about 100 minutes. Before we begin, if there is anyone in the audience that is what the media, please send an e-mail 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 Please note, continuing education credit or certificates of completion are not offered if you view any version of our webinars after the live broadcast.

Now, 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. If you have completed and passed your system check and you are still having problems, try one of the following. The first option is to close the screen where you're viewing the webinar and re-launch it. The second option is to click on settings on your browser viewing screens and select HLS. You should have received today's PowerPoint and a reminder e-mail, 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. If you have topic-specific questions today, please submit them by clicking the Ask Question drop-down arrow to reveal the textbox. Type your question in the textbox and then click Send. It's very important that you do not enter any sensitive or taxpayer-specific information in this textbox. Again, welcome. We're glad you joined us today for today's webinar. Before we move along with our session, let's make sure you're in the right place. Today's webinar is, "Digital Day by IRS' Online Services". This webinar is scheduled to last for approximately 100 minutes. Let me introduce today's speakers. Sharyn Fisk. We are pleased to announce Sharyn Fisk, Director of Office of Professional Responsibility as one of our speakers. She was a last-minute addition and we are glad to have her. As OPR Director, she is responsible for the IRS' oversight of tax professionals who practice before the Internal Revenue Service, as set out in Treasury Circular 230. Sharyn has collaborated with Online Services as they developed the Tax Pro Account for Online Services. Next, we have Ashley Kent. Ashley has been with the IRS Office of Online Services since 2012. And she is currently the lead product manager for online accounts. Previously, she worked with the Tax Withholding Estimator and IRS Direct Pay. Apart from improving the online user experience for taxpayer, Ashley spends her time dancing or when possible traveling. We next 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, one of my favorites, traveling and spending time with his family. And last but not least, 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 Fortune 500 and global telecommunications and technology companies, where she led product strategy and development. Nadia loves dancing, skiing, and water-sports, and spending time with family and friends. So without further ado, I'm going to turn it over to Ashley to begin the presentation. Ashley? Ashley Kent: Thank you, Yvette, and hello, everyone. Today, we're going to cover 2 topics. First, we'll provide you with an overview of Online Account, which is available now for individual taxpayers. And then, we'll give you a preview of Tax Pro Account, which will be released later this summer. Let's start off by defining Online Account. IRS Online Account is a self-service tool for individual taxpayers to securely access their account information. Today, we'll walk you through how to get to Online Account and each of the current features. What you see here is our landing page for Online Account on our IRS website. You can get here in a couple of different ways. The easiest way is to go to You can also navigate here from the homepage, by clicking on View Your Account. Once you click on Create or View Your Account, you'll be taken to Secure Access to either register or login using a username and password. Once in Online Account, this is an example of what taxpayers may see. In this example, this taxpayer owes $1,500, as you can see on the left.

They also have a direct debit installment agreement and can see the details of that payment plan on the right side including their monthly payment amount. They have 2 pending electronic payments, which appear here on the homepage as well. And from here, they have several different options to navigate to other parts of Online Account for further information. They can use the links on the homepage or the tabs at the top in order to navigate to these other pages. If you want more information regarding your balance, we can go to the Account Balance tab. Here you can see a breakdown of the amount owed by tax year and type. The taxpayer can expand the rows in the Details By Year table to see a breakdown of the amount with any penalties and interest. We show all types of balances that individual taxpayers might have here, including civil penalty payments, Form 5329, or Shared Responsibility Payments. Next, we'll talk about Payment Options. This page outlines different ways to pay and summarizes the information about what the taxpayer owes.

Taxpayers can go to IRS Direct Pay to pay from their bank account. Or they can pay with a debit or credit card through one of the third-party processors we use for those payments. There is also an option to pay by mail. But, of course, we prefer for them to pay online if they can. On the right, you can see some information about modifying a payment plan. If they are eligible to modify their plan, they can proceed from here to make changes to that plan with the online payment agreement tool. In a case where a taxpayer does not have a payment plan, this space will give them information about any options they are eligible for and allow them to proceed to set one up.

Yvette, how about I hand it over to you for our first polling question? (A pause), Ley Mills: Hi, everyone. My name is Ley Mills. It sounds like you guys having a little bit of a trouble here electronically. So I'm just going to step in and take it from there for a little while till she gets back in. Let me see here. The first question is Yvette Brooks-Williams: Thanks, Ley. Ley Mills: Oh, you're back, fantastic. Yvette Brooks-Williams: Yeah. I am, I'll tell you, these gremlins, they're trying to get me, but I'm on top of it. So we're going to just do a first polling question. I hope that's okay with you guys, and I hope you're ready. What information is shown on the homepage of a taxpayer's Online Account? A, account status; B, payment plan; C, record; D, payments; or E, all of the above. So take a moment and click on the radio button that best answers the question. And 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. I see that 94% of you responded correctly. That's an awesome correct response rate. Ashley, it looks like back to you. It looks like you're going to cover the Payment Activity tab. Ashley Kent: Thanks, Yvette. And you're right. Here you can see any scheduled and pending payments as well as process payments going back 5 years. In this example, this taxpayer made payments via Direct Pay. The page shows scheduled payments that are coming up for future dates, and pending payments that are in process right now. This includes most digital channels. One example of where this can be useful is if a taxpayer schedules a payment through tax software, or through their tax preparer, and they forget the details of that payment. They can log into their Online Account and view it here. Also, taxpayers who have Direct Debit Installment Agreements can visit Online Account to see if their direct debit payment is coming up and will be withdrawn from their bank accounts soon. For any taxpayers who make estimated tax payments, they can also find those here. They're differentiated under the payment type. So taxpayers can verify any payments they have scheduled coming up, or any payments that they've made that they may need to confirm when filing their tax return. Next, we'll look at the Tax Records tab. This page has a summary of key information from the most recent tax return on file. This will update once a new return posts and show the information for that most recent tax return. Often taxpayers may need to know their adjusted gross income if they're switching from one tax software to another. And they can look that up easily here rather than having to look at their whole transcripts. If they need their transcripts, though, they can access those easily from here as well using this Get Transcript button. This year, we also added information about Economic Impact Payments to help taxpayers look up the amount of their payments when filing their tax return. You can see here information about EIP 1 any EIP 2 from last year. And then below what you're able to see on this screenshot, we have information about EIP 3, which was issued in 2021. What's shown for the third Economic Impact Payment is the amount of the most recent payment that was sent. And we'll update that towards the end of this year to show the total that some taxpayers may need when filing. Now, I'll turn it over to Kirk to go over the next tab on talk about notices and letters. Kirk Crawford: Awesome.

Thanks so much, Ashley, and hello everyone. My name is Kirk Crawford, and I'm excited to talk more about the Notices and Letters tab, so formerly called Message Center. The Notices and Letters tab was launched as part of Online Account back in November of 2020. And currently provides taxpayers with 11 different notice types in PDF format that they can view and download within their Online Account. So the Notices and Letters tab works in a very similar fashion to your e-mail inbox that you might come to use every day. On the left side, we provide a list of available notices to view.

And then on the right side, we provide a notice detail. So looking at this screenshot in this example, we're displaying a monthly payment reminder notice. Clicking on that monthly payment reminder notice opens up the notice detail, where the taxpayer will find information, such as the notice title, a brief description, the notice date, as well as a View Notice PDF button. Clicking on this blue View Notice PDF button will open up a new tab window, where we will display that specific notice. I do want to note that the notices that are shown in most of the letters are the same exact notices that a taxpayer will expect in the mail. So that means they'll see all of the tax information that they would be on the paper notice, they would see in their digital PDF notice as well. Right below that button, we have a link to the frequently asked questions for that specific notice. So in this case, for the monthly payment reminder notice clicking on the frequently asked questions link would take the taxpayer to our FAQ page on, where they can find more information about the notice as well as recommended next step. I do want to mention while we're here, I mentioned earlier that this tab was formerly called Message Center. So one thing that's very important to us and we've been doing this since the launch in November was reaching out to taxpayers and conducting research to make sure that the tab and the content meets their expectation. And so the move and change from Message Center to the Notices and Letters was one of the key changes that we were able to do by harnessing feedback from user research and making that experience better. We're also able to listen to taxpayers and remove the CP numbers from the notice title. So here we have a more plain language notice title monthly payment reminder instead of a CP number. We found through research that taxpayers will come to expect more plain language when handling information like this online. We were also able to use that feedback to clean up the notice detail and only provide information on that taxpayer's Online Account. Next, let's talk about the Profile page. The Profile page that's displayed here is currently available within Online Account and can be accessed by clicking on the profile link on the top right hand corner of the page next to the taxpayer name and the logout option. The profile page allows us to display taxpayer information such as their full name, their mailing address, as well as their e-mail address. We also offer helpful links on how to change profile information. And the goal here for this Profile page is to provide a standard and platform for us to build upon. So as new features get added to Online Account, there may be certain settings or preferences, the taxpayer can change in the future that they would expect to do in the profile page. And so we wanted to build a page that would facilitate them making any future updates. Let's take a look at a few upcoming features for Online Account. So here we're very excited to share some additional features that will be added to Online Account this year, one being Tax Professional authorization. So we'll add the functionality to approve and electronically sign Power of Attorney and Tax Information Authorization requests from your tax professional. You'll also be able to opt out of paper notices. So you can go paperless for certain correspondence from the IRS. And that functionality will be tied directly to the Notices and Letters tab. And taxpayers will also be able to use that new profile page that I just shared, to set their preferences. So, again, that profile redesign is really critical to us being able to add this feature. Further, taxpayers can then manage notification preferences. So they can request e-mail notifications for digital notices or payments. Next, they can create a short-term payment plan. So they can set up short-term payment plans within Online Account. And finally, they'll be able to make a payment, so they can pay any balance or estimated taxes seamlessly with an Online Account. So we're very excited to be able to implement some additional value to taxpayers with an online account this year and facilitate future improvements to the features. With that, I think it is time to hand it over to Yvette for our next polling question. Yvette Brooks-Williams - Senior Stakeholder Liaison: Thank you thank you, Kirk. Audience, I'm sure you'll agree with me that Kirk shared a lot of great information.

Now it's your turn to give us some feedback in the form of our second polling question. What information is not found on the Notices and Letters tab? A, list of notices sent to the taxpayer; B, description of the notices; C, CP number of the notices; D, PDF version to view or download the notices. Take a moment and click on the radio button that best answers the questions. I'll give you a few more seconds to make your selection. Okay, we are going to stop the polling now and let's share the correct answer on the next slide. And the correct response is C, CP number of the notices. Oh, I see that 69% of you responded correctly. Kirk, would you mind just clarifying a couple of these items for our audience? Kirk Crawford: Yeah. Sure, Yvette. So, yeah, just to reiterate, currently, taxpayers will have a list of their notices available on the left side, kind of like an inbox. They'll also, clicking on each item in the list, they can also view a description of their notice. And then, click a button to view the PDF and download that notice.

The only thing here that we removed following user research was the CP number of their notices. So now, notice titles are all going to be plain language as we've removed the CP number. Hopefully that helps. Yvette Brooks-Williams: Thank you, Kirk. And thank you, Ashley and Kirk, for that overview of the Online Account. Now, we're going to discuss the second item on today's agenda, the Tax Pro Account. And I'm going to turn it over to Nadia to start that discussion. Nadia? Nadia Bazarov - Product Manager, Online Services: (Entering), thank you. We are very excited to walk you through the IRS initial launch of the Tax Pro Account. But first, Sharyn is going to give us an overview of the main ways a third-party authorization such as a Power of Attorney or Tax Information Authorization can be submitted to the IRS. Sharyn Fisk - Director of the Office of Professional Responsibility: Thank you, Nadia! Good afternoon, everyone. This is Sharyn. This slide is showing basically the several ways both a POA or a TIA authorization can be submitted to the IRS. Now, we're aware that the Centralized Authorization File has been an issue for taxpayers and tax professionals alike. With the backlog because of the pandemic has exacerbated that issue.

Now, we've had the mail and the file options available for years and it has always been an all-paper operation in the CAF unit. And when I talk about these new mechanisms by which we can submit POAs and TIAs, I just want to assure everyone that the mail and the e-fax option will remain available. So in January, we expanded the options for taxpayers to submit the use of electronic signatures or authorizations with images of electronic signatures, and an upload capability on We gave third parties the option to submit either a 2848, a Power of Attorney or a Form 8821 Tax Information Authorization as a document upload. This expanded platform meets the requirements of the Taxpayer First Act Provision of 2302 for the acceptance of authorizations, with electronic signatures. So basically, if you have a 2848 or an 8821, that bears the image of an electronic signature, you can submit those authorizations through the TDC, that's Taxpayer Digital Communications platform. You find that on the Tax Pro page under Submit Forms 2848 and 8821 Isn't that Online. But now we're ready to take an even bigger step to expand services to taxpayers, by the IRS and their tax professionals, through this introduction of the Tax Pro Account. It's going to launch July of 2021. Back to you, Nadia. Nadia Bazarov: Thank you. Yes, so in July, the IRS will be adding a new feature to taxpayers' IRS Online Account that will allow them to review and approve or reject third-party authorization request, POAs and TIAs initiated by their tax professional and sign it electronically using Clickwrap e-signature checkbox. At the same time, the IRS will deploy Tax Pro Account. This is long awaited, long anticipated application for the tax professional community, where the initial feature will be initiating either a POA or TIA. This will be the first online authorization process that will benefit greatly taxpayers and tax professionals. It will allow tax professionals to initiate POAs and TIAs, and electronically sign their submission, also by using Clickwrap electronic signature checkbox. This will be all-digital platform and it will be secured by a rigorous Analgesia identity proofing process. If the request through Tax Pro Account are submitted identity proofing process. If the request through Tax Pro Account are submitted accurately, they will post immediately to the CAF, thus avoiding long waits for review and processing typically associated with Forms 2848 and 8821. And we think it will greatly improve the service for our taxpayers. Significant user research and testing of Tax Pro Account concept and design was done by the IRS, just to make sure we are on the right track with the features that we are developing. As I mentioned, the initial launch of the Tax Pro Account will allow certain tax professionals to initiate Power of Attorney and Tax Information Authorization. But the IRS will not stop there. And we will continue to build on this first release of Tax Pro Account to improve its features for authorization request. And in later years, we will add additional functionality incrementally as our resources allow. With that, the IRS will be messaging taxpayers about the many features of their own Online Account, including this new online authorization ability. With this release, only individual tax professionals will be able to use the Tax Pro Account to submit the request for authorization. In other words, we will not yet be supporting entity or business account. To use the Tax Pro Account, individuals will need to register for Secure Access if they have not already registered with To register for Secure Access they will need to have e-mail address, tax filing status, personal information and mailing address from the most recently filed tax return, Social Security Number or Individual Tax Identification Number, and the financial account number linked to the user's name. The user will also need to have a U.S. based cell phone to receive the one-time activation code. For any additional questions or information on Secure Access, please go to Yvette, do we have another polling question coming up? Yvette Brooks-Williams: Nadia, we do. Audience here's our third polling question. What additional method will be available to taxpayers to submit POAs and TIAs to the Internal Revenue Service in July of 2021? Is it: A, Taxpayer Digital Communication; B, Tax Pro Account; C, mail; or D, fax. Take a moment and click on the radio button that best answers the question. I'll give you a few more seconds to make your 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: B, Tax Pro Account. I see that 71% of you responded correctly. Let's see, what can we do, Nadia to help clarify some of the points that you've made? Nadia Bazarov - Product Manager, Online Services: Perhaps, there was a bit of confusion between online form submissions that the IRS has launched in January of this year, and this new upcoming application called Tax Pro Account. So these two methods to submit authorization will be they are different. The first form submission, as Sharyn explained, allows you to send them to the IRS, the actual Forms 2848 and 8821 with a taxpayer signature. And the Tax Pro Account will be online application form within that application. The tax professional will be able to initiate a request for authorization and this is a brand new application. It was not available until now, and it is coming live in July of this year. Yvette Brooks-Williams: Thank you, Nadia. Thank you for clarifying and sharing the information. Audience, I hope that clears some things up for you. Nadia, it looks like you're going to continue with Secure Access. Nadia Bazarov: I am. Thank you. The next couple of things show you the way to login to the Tax Pro Account. We will be using the same Secure Access method you use to access other applications. Tax professionals will be able to get to the Tax Pro Account from site, authentication will be required. The tax professionals will be able to use their existing credentials if they have already established those. The page you see here should be very familiar to those of you who use e-Services in the past for any other application requiring registration. And once again, if you don't already have a Secure Access credentials, you can register by clicking Create Account link here in order to access the Tax Pro Account. Identity will be validated using e-authentication. On this next page shows there are two-factor authentication process complete with the user receiving and answering the 6-digit code. That is why you need to have U.S. based mobile phone in order to receive a code to complete your login process. And now, I'm going to turn it over to Sharyn to walk us through what the tax professionals need to do to initiate their authorization once they get into their Tax Pro Account.

Sharyn Fisk: Great. Thank you, Nadia. All right. So we're in the Tax Pro Account, and as Nadia explained, you have logged in to Secure Access, some of you have seen this before when trying to access e-transcript or get transcript, so it is the same I'm seeing some of the questions on the chat. So I thought I'd throw that out here ahead of time. So we have logged into Secure Access, again, if you've used it before to get transcript, or make an online payment, you're registered for Secure Access. Taxpayer or the tax professional is now on the homepage for the Tax Pro Account. And we are using the term tax professional, because it is not limited to a practitioner, it is any tax professional that has a CAF number. They can select once we've gotten to this page either to request a POA, Power of Attorney; or request a TIA, Tax Information Authorization. Now I'm distinguishing between those two, and I'll explain in a few minutes why I don't use the form numbers. The demonstration that we're going to now show you it's going to walk you through what a tax professional needs to do to request a Power of Attorney. But the requested Tax Information Authorization, a TIA will have very similar steps. As I mentioned, these are not Forms 2848 or 8821, we are calling them online POA and online TIA. And that is because these online POA and online TIA do not have the full functionality of the Forms 2848 or 8821. Now, when you get here, we're going to have a Before You Start page, and it's going to provide very detailed user friendly instructions to help tax professionals with initiating authorization requests. And I see from the chat some folks are finding these slides, hard to read. Don't worry about that, because once this goes live, it would all be big enough for everyone to read. And right now, we're still fine tuning everything. So what you see on the screen may not be exactly what is going to look like once we launch in July. We're just giving you the big picture. As you can see, the page has a Before You Start, it also has a user help user to decide whether a Tax Pro Account to be used to initiate a POA or TIA, or whether using a Form 2848 or 8821 submission is more appropriate. So it has checks and balances as to what may be your particular needs for that particular client. A POA and TIA submitted using the Tax Pro Account, again, are not the forms. So they don't have all the fields that were used to seeing on our 2848 or 8821. For example, additional acts authorized and specific acts not authorized. Those are our lines 5a and 5b of the Form 2848 are not available on the online POA. There are some other differences between the paper authorizations and the online authorizations, and we are going to cover those as we go through this process. Now, the Tax Pro Account is limited to certain tax professionals with designation codes A, B, C, G and R that can initiate a POA from the Tax Pro Account. Those are our attorneys or CPAs or enrolled agents, enrolled actuary, and enrolled retirement plan agents. Now, please remember this is the initial launch of the Tax Pro Account. And we look to cover as a larger population of tax professionals as possible. And by looking through what we do get in the CAF unit. These designation codes A, B, C, G and R represents approximately 98% of the authorizations that are submitted to the CAF unit. So again, with this initial launch, we're looking to cover as many folks as we can. Anyone with a valid CAF number can initiate a Tax Information Authorization, a TIA on the Tax Pro Account. If you recall, usually your TIA can be created by non-tax professional. But to do one on a Tax Pro Account, an individual has to have a CAF number. And they have to have one already assigned to them. They can't ask for a CAF number when they're creating an online POA or an online TIA. So unlike the form, where you don't have to have a CAF number, you can ask for one to be requested, ask one be requested assigned to you, but that can't happen on the Tax Pro Account. To protect taxpayers and their information, the tax professional must be in good standing with the Office of Professional Responsibility, means they cannot be suspended or disbarred from practicing before the IRS. If a Tax Pro Account cannot be used, the regular Form 2848 or 8821 process is still available, including the use of Submit Forms 2848 and 8821 platform, faxing to the PPS for that immediate assistance that you may need, and faxing or mailing the forms to the CAF. What you're seeing on the next slide is just the second half of that Before You Start page, providing an outline, detailed steps, so the tax professional knows what to expect before they start the process. Now, before we get into the process, before we get into the details, Yvette, let's have another polling question. Yvette Brooks-Williams: Oh, yes, Sharyn, we can do that. Audience, I hope you're ready. Our fourth polling question is, which forms cannot be used to initiate POA and TIA authorizations from the Tax Pro Account? Form 2848; Form 8821; Online POA; Online TIA; or Both A and B. So take a moment and click the radio button that best answers this question. I'll give you a few more seconds to make your Section... (After a pause), 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 E, both A and B. Let's see how you did. Awesome. You guys, I see that 89% of you responded correctly. Sharyn, thank you so much for great information. And I'm going to turn it back to you now. Sharyn Fisk: Great. Thank you very much. All right. So I am going to talk a little louder. I see some chat, people are having some problems hearing. So I'll be a little bit louder. All right, so we're starting with Step 1. And it starts with us, the tax professionals entering their information. And you will know at the top of the page you see those little bubbles, it's a guide, so the user knows where they are in this 4-step process. In addition, there are also some help tips within this system to assist tax professionals during the session. So that feature allows the user to access help tips by hovering their cursor over the embedded item. As we mentioned before, a user has to have a CAF number. A Tax Pro Account cannot be used to request a CAF number. And as we're going through the steps, as I mentioned, we're going to request a POA here. Addresses and licensing designations at this time are limited to the 50 United States and the District of Columbia. On essence, it is excluding tax professionals that have foreign addresses, foreign licensing designations, or residing in one of the U.S.

territories. Tax Pro Account cannot be used to update an address. So if you've recently changed firms or recently moved from one place to another, you cannot use a Tax Pro Account to create this authorization. You'll have to use a paper Form 2848 or an 8821, and check the box indicating that there is a new address or check the box. They have some other ones about new phone numbers and new faxes. The address has to match what the IRS has on record for the tax professional, has to match what they have on record exactly what the IRS has on record. Now, you can get that if you're unsure of what your official address is on the IRS record. You can look at your CAF letter that you have received. You can look at other communications you may have received from the service regarding other work that you've done for a client, any other communication that the IRS sent to you as your Tax Pro capacity, not as your individual taxpayer capacity. What we're doing here is a validation check between what you are entering into the system and is being checked against what the CAF unit has in its system. It is 2 computers speaking to each other, no manual intervention by those in the CAF. So we do need to have that information match exactly. To help you with getting the address in correctly, there is a new Pub, Publication 5518, that's 5518, that was issued last month. And it has an official version of the address abbreviations used in the Tax Pro Account. It's a before, this is unlike the paper forms where there is a manual processing, you've got a person one-pager. Look it up, print it out, keep it on your desk, easy reference. Like I mentioned checking this information. The fields on this page allow the Tax Pro Account to interface in real time with the CAF database to validate all entries. Once all the entries have been validated, the tax professional proceeds to Step 2. In Step 2, the tax professional is now going to enter their client's information, to include the client's name and address, a Tax Identification Number, their TIN. At this time, the Tax Pro Account is only supporting individual taxpayers. Specifically, it is not supporting business taxpayers' BMF, international filers or individuals residing outside the 50 United States or outside the 50 states or individuals residing in territories sorry, not supporting individuals residing in territories. And again, we were trying to cover as large a population of taxpayers as possible with this initial launch. This Tax Pro Account will be revised and updated as time goes along. But this is our first toe in the water. This is our first initial launch. And in this initial launch by having individual taxpayers, it covers approximately 85% of the authorizations that are submitted to the IRS. Addresses and licensing designations are also It does include APO, FPO and AFB, our military are covered in part of these addresses. Those are limited to the 50 United States. That includes the District of Columbia and excludes territories. considered within the 50 United States. Domestic taxpayers again account for 99% of the authorizations that are submitted to the service. In the future, there will be the capability to handle international taxpayers, but just not with this initial launch coming out next month.

Because of that validation with the IRS' data, you must enter the taxpayer's exact address that the IRS has on record. If the client has recently moved and the IRS does not have the new address, Tax Pro Account cannot be used to create this authorization. You'll need to do a paper authorization or, sorry, a paper 2848 or 8821. Again, to assist in getting the taxpayer's address correct, look at that Pub 5518 for official versions of address abbreviations for use in the Tax Pro Account. If your client is coming to you, because they have an IRS examination or collection matter, and they've gotten a letter from the service, look at the letter that's addressed to the taxpayer that will have the official taxpayer's address or the taxpayer's address as it is on the IRS' database. Once all the entries have been validated, we're going to proceed to Step 3. Step 3 allows for the selection of Tax Matters and Tax Periods. Not all Tax Periods are included in the Tax Pro Account online process. But again, we've gotten a big batch here. Our years are limited to 2000 3 years from the present year. So for example, if you were to file an online POA today, it could go out as far as 2024. Like the forms, the tax professional can select multiple tax periods.

Tax Matters, at this time, again with this initial launch are limited to 1040 issues, Forms 8857 or Innocent Spouse Relief or Spousal Split Assessment, Shared Responsibility Payment, and Shared Responsibility Repayments with respect to Split Spousal Assessment and Civil Penalty for quarters, March, June, September and December. As I mentioned before, the online POA is not as full functional as a Form 2848 that's why we call them 2 different names. So the online POA, you cannot have a no specific use not recorded in CAF designation that's line 4 of our 2848. There's no additional acts capability that's our line 5a and line 5b. And, again, that is because this is an automated processing to get this authorization written to the CAF almost immediately. So there can't be any additional write in information that needs a manual process. There is also no retention of a prior POA. So there's no line 6 like we have on a Form 2848. So if you need to retain the client wants to retain a prior POA, you're going to need to go through the paper route, not through the online POA through Tax Pro Account. What are we getting at? These are simple POAs that can be done through Tax Pro Account leaving are more complex POAs, ones that need that manual review, ones that needs someone to type in what that specific or additional act is that you need covered to be processed by the CAF unit. These simple POAs are going to reduce the work flow in the CAF unit, which assists in speeding up processing time. Like the Form 2848 and 8821, tax professionals can select a combination of tax matters and tax period. So as you can see, you've checked a tax matter. In this case, we checked a Split Spousal Assessment and Innocent Spouse. Once you've selected that tax matter an option is going to pop up that will allow you to enter the tax period or a combination of tax periods for that tax matters. So like the 2848, you can put I want to talk about the years 2018. And then I want to also talk about years 2021 to 2024, so you can break out the combination of tax years. At this time, the authorization cannot process fiscal years. Again, like the 2848 and the 8821, a tax professional can select whether they would like to receive notices and communications that IRS sends to the taxpayer regarding whatever tax matters and tax periods you have designated. As with the Form 2848 only 2 tax professionals can receive copies of these notices and communications. If you have a situation where there are more than 2 tax professionals seeking authorization. The tax professionals are going to need to coordinate with each other, it's going to need to communicate and determine which 2 is intended to receive the notices and communications from the IRS regarding the client. And we're going to talk about multiple representatives a little later on in this presentation. As you can also see, you can select multiple matters. So in the example shown on the screen, not only do we have our innocent spouse, but we've also selected the civil penalty. And again, those drop down menus pop up allowing you to pick the tax periods for civil penalties, which may be different so many innocent spouse time periods you're looking for. There's also the little plus sign so you just keep adding time periods depending on what you need. Once all of our entries are completed, the tax professional proceeds to Step 4. Before we get to Step 4, Yvette, are we going to have another polling question? Yvette Brooks-Williams: I'm ready, Sharyn. But before we do, could you please repeat the number of the publication you referenced earlier about the addresses? Sharyn Fisk: Sure. It is 5-5-1-8, 5518. And it was just published last month. Yvette Brooks-Williams: Thank you. Okay, audience, I hope you're ready for the polling question. Our fifth polling question is, which of the following tax matters can you request a POA or TIA for using this Tax Pro Account? A, 1040 income tax; B, innocent spouse; C, shared responsibility payments; D, civil penalties; E, all of the above; or F, none of the above. So take a look at these choices and click the radio button that best answers the question. I'll give you a few more seconds to make your selections. Okay, we're going to stop the polling now. And let's show the correct answer on the next slide. And the correct response is: E, all of the above. You guys are awesome. I see that 92% of you responded correctly. Sharyn, you did an awesome job sharing an information. And as you said, let's go on to Step 4. Sharyn Fisk: All right. Before we get to Step 4, I see there are some questions about a CAF. How you get a CAF number? If you don't have a CAF number to get one, your initial one, it is assigned to you when you submit either a Form 2848 or you can also asked for one on a Form 8821. So if this is the first time you've signed a Power of Attorney, you leave the line that says CAF blank, and the IRS will assign one to you, and you'll get a letter in the mail telling you what your CAF number is. Please use that CAF number once you get it, don't getting new CAF numbers as it makes very difficult for you to manage your authorizations, if you accidentally have multiple CAF numbers. And take it from me who used to run a clinic, my students would quit, stop putting in my CAF number, and I would get quite a number assigned to me, so I had to clean those all out. And, I think, there was some questions at the end about a CAF, and how to find out, what authorizations you have, and I'll get into that at the back end. Yeah. All right.

Sorry, I digress for a moment there. Let's get our Step 4. This is our last step. Step 4 allows the tax professional, the opportunity to review the authorization before it's submitted. So they'll be able to see their information, their CAF number, they'll be able to see the client information address, name and the client's TIN. They'll be able to confirm the tax matters that they wish to have authority on, and the tax period by which they have that authority. If the tax professional reviews all of that, and everything is accurate, they're good to go. Or they can select edit and go back and make any necessary changes. So on the far right, it's a little blue edit. All right. Last, this is the second half of that Step 4. As I said if the entered information is correct, as what the 2848 a representative is going to make a declarations under the penalty of perjury regarding their good standing, that is there a good standard of practice before the IRS that they are subject acknowledging that they are subject to Circular 230, and that they are authorized to represent the taxpayer for the tax matters and the tax period covered in this authorization, now each one of these declarations is made by checking the box, next to each of those 3 declarations. As this is Again, this is an online POA. The representative is going to indicate their designated credential which would be limited to our folks that have A, B, C, G or R. Again, those are attorneys or CPAs. A is an attorney; B is a CPA; C is enrolled agent; G is an enrolled actuary; and R is our enrolled retirement plan, I can't remember what they are, individual folk. Sharyn Fisk - Director of the Office of Professional Responsibility: And I saw earlier question that within that went in, the difference between the TDC and the Tax Pro Account regarding electronic signatures. That TDC that submit 20 Forms 2848 and 8821 online has an image of an electronic signature either somebody typed in their name, they used a DocuSign to sign it, but when the service gets it through that TDC, they're getting it as a PDF, so none of that metadata is attached to that signature. It's just the image of an electronic signature, no different than when you fax a 2848 it has a wet signature. It's not the true wet signature the service is getting. They're getting an image through the fax of the wet signature. On the Tax Pro Account, however, it's going to be a true electronic signature, meaning there is metadata, what your IP address is, where this came from, when you clicked that box. All of that is attached to the information when you click the little box above electronic signature. So those are the distinctions between the 2. And as I mentioned, to sign, in this case to sign this POA, the representative digitally signs the POA by clicking the electronic signature box. And this checkbox will be able to accept from authenticated tax professional in lieu of a handwritten signature. The tax professional will receive a confirmation of the request being submitted. This is not confirmation that you now have a valid authorization, because now we got to get to the Napoleon taxpayer side of this. Upon submission of the authorization to the IRS, the IRS is going to do a couple well, the IRS the IRS computer is going to do a couple of validations. It's going to validate the tax professional's name, address, CAF number and good standing with the IRS. And again, this is why when you enter that information it has to match exactly what the IRS has on its records. It's a computer-to-computer match for expedited processing. It's also going to the computer, the IRS database is going to validate the taxpayer's name, address and TIN, their Tax Information Number. The tax professional will get an error message if their information entered does not match the IRS' record. So again, you may have spelled out street and the abbreviation is just St. So maybe that's what's bumping it. So the recommendation is, again, look at IRS communication sent to you in your capacity as a tax professional to see how the IRS has your name and address in its database. Also, look at that Publication 5518 for official versions of the address abbreviations for use in the Tax Pro Account. The tax professional will not be told if the taxpayer's information is incorrect if the validation fails. And there is a reason for that. Do you recall under IRC 6103, the IRS is not authorized to disclose private taxpayer information with individuals who are not authorized to receive it. And at this point, we haven't gotten the taxpayer's approval to share information with this tax professional. We only have half of Power of Attorney. So the IRS cannot share whether the taxpayer's address is incorrect, whether you got the Social Security number incorrect. If it fails, because of the taxpayer's information not being correct, you'll need to talk to your client, confirm their address, confirm whether they've recently moved and the IRS has that new address, confirm their Tax Identification Number. And again, look at that Pub 5518 regarding the appropriate abbreviations for use in the Tax Pro Account. Now, if that validation fails, the taxpayer is never going to receive anything. They're not going to receive that request in their Online Account. So at this point, it would behoove you to print out this is, what you see here is, on this slide is the first half. The second half of this success page is printing out the taxpayer's information. But during the process that just might behoove you to print out what you entered, so you can show the taxpayer what you have entered and they can make sure that it is correct. So as mentioned, if the validation fails, the taxpayer is not going to receive a request for authorization in their Online Account. So there needs to be tax professional and taxpayer communication regarding whether the taxpayer receives the request for authorization and if they did not receive the authorization request to affirm that the information entered was correct. And as I mentioned, this is the second half of the confirmation success page. They'll have a tax professional will have the ability to view the authorization status, be it pending, it's gone to the client, but hasn't been signed and accepted, meaning the client has accepted it, or for whatever reason, the taxpayer rejects it. They also on the Tax Pro Account, a tax professional will have the ability to view and cancel pending authorizations. So maybe you filled one out, and you missed a tax period or you want to add another tax matter and you create another one, you can cancel the one that is pending that has not been signed yet. And you can print a copy of this authorization using your browser's print function. Now, though, one thing you won't see, and again, it's a 6103 issue, is if the client has hired a different tax professional who has submitted their own authorization, their own Power of Attorney and has revoked yours, you won't see that your POA has been revoked. And again, we can't share that information with you because that's private taxpayer information. And now, I'm going to hand it over to Nadia, and she's going to cover what the taxpayer sees on their Online Account regarding this authorization. Nadia Bazarov - Product Manager, Online Services: Thank you, Sharyn. We are on the taxpayer side now. As Sharyn explained, once the request for authorization was successfully submitted, which means it passed all of the validation and it is now submitted for the taxpayer approval, the taxpayer will see the request for authorization shown in their online account. There will be a new tab added to the online account. It will be called Authorizations tab. And under this tab will be the list of online requests from the tax professionals to the taxpayer to approve or to review, approve or reject. The taxpayer can select the authorization from that list that needs their action, approve or reject. The taxpayer will review the authorization information and will need to confirm that that request covers the Tax Matters and Tax Periods is intended. The taxpayer can also see their representative's credential, Attorney, CPA, Enrolled Agent and so on. The taxpayer should carefully review the Tax Matters and Tax Periods requested as well as a confirmation that tax professional will receive IRS notices and communication sent to the taxpayer.

Taxpayer has a choice to reject or approve authorization requests, once he reviewed it. If approving authorization, taxpayer will also sign it using the Clickwrap electronic signature checkbox. Keep in mind and that if the taxpayer does not yet have online account at the time their tax professional submitted a request for authorization. That authorization will wait in pending status for the taxpayer to register for an online account and login in order to act on it.

And in case you're wondering, the taxpayer has 120 days to sign the authorization. Once the taxpayer approved the authorization, they will receive a success message that does not indicate that IRS has approved That authorization; that simply means that taxpayer approval and electronic signature were successfully submitted. There will be one more check by the IRS of the representative good standing with the IRS, just in case something changed, something happened within the time that representative signed the Power of Attorney, and when the taxpayer logged on to their online account who signed that POA. With the good standing check is clear the approved authorization will be automatically entered into the CAF database. And from that point the authorization is now considered active. They set the screen on where the taxpayer and tax professional have the ability to print physical copy of fully executed Power of Attorney or Tax Information Authorization using browser print function. After taxpayer signs and approves authorization, there is a second good standing check regarding the tax professional. If authorization clears that validation, it is posted immediately what we're saying within 48 hours to the CAF, but really it should process in the real time pending any system issues. Sharyn, I think you'll have something you wanted to add regarding handling multiple representatives. Sharyn Fisk: That is correct. So the Tax Pro Account does have a capability to have multiple representatives on an authorization just TIA or POA just like the paper Form 2848. But how it works, it's a little different than the form to have multiple representatives. First, each tax professional, each person that has a CAF number must initiate an authorization from their own Tax Pro Account. There is no firm Tax Pro Account. So there can't be one for John Smith Accounting Services that holds multiple employees, each employee, each tax professional that has a CAF number has to have their own individual Tax Pro Account. So each of them has initiated that authorization then the taxpayer goes into their online account and they must sign all those authorizations on the same day. By signing them on the same day, since Nadia just pointed out those authorizations get written to CAF immediately. They we have to have them all on the same day before the service does the CAF unit does its automated processing not processing, but whatever but, I'm a non-tech person, so apologies. But that magic that every database does in the middle of the night when it's down for a couple of hours to clear out its brain. And I pointed out earlier about the 2 tax professionals that elect to receive copies of IRS notices and communications that are set to the taxpayer. It's the same with the 2848 and 8821 only get 2 of those. And I point that out, because let's say in this case, we have 4 representatives they do that initiate the authorization from their own Tax Pro Account. Every one of them clicks, I want the notices and communications, the taxpayer signs all 4 of those on the same day, because you are limited only 2 tax professionals receiving notices and communication. The first 2 to get process are going to make it onto the CAF.

The other 2 will not be processed, because they are not in compliance with that only 2 representative per taxpayer, per tax matter, per tax period. So hopefully, that was understandable.

And, all right, back to you, Nadia. Nadia Bazarov: Thank you. We know that you want more out of Tax Pro Account, more than just ability to initiate a request for authorization. And we want to promise that we will continue to build on the same initial release of Tax Pro Account. We will continuously improve its feature for authorization requests and also add additional features and functionality to help tax professionals serve their clients matter. We know that additional features requested and we have considered some of those already based on all of our interviews and research with tax professionals, we know which capabilities are extremely important. So just a few of those that are considered for future releases, they include tax professional's ability to view their authorization history, and that includes pending requests and all statuses; also notification to the taxpayer regarding action in their Online Account to include pending authorization requests. As you've heard throughout this presentation, for this first release, the communication between the tax professional and taxpayer is super important since neither side will receive any notification from the IRS. So in the future, we are considering adding this notification. So the taxpayer will receive will be notified that they have an action pending and their online accounts, and they will need to register or login to act on that pending authorization requests. Another feature that is considered for a future release will be taxpayers' ability to view their complete authorization history. We're also aware that some taxpayers have difficulty creating online accounts. They cannot have Secure Access registration and identity proofing. And we are working on that issue as well. So that completes our presentation. Thank you so much for attending "Digital Day by IRS' Online Services". Yvette, over to you. Looks like we still have some questions. Yvette Brooks-Williams: Yeah. Thanks, Nadia. Yes, we do. And hello, again. It's me, Yvette Brooks-Williams, and I'll be moderating the Q&A session. Before we start the Q&A session, I just want to take a minute to thank everyone for attending today's presentation "Digital Day by IRS' Online Services". Now, earlier I mentioned we want to know what questions you have for our presenters. So here's your opportunity. If you haven't input your question, there is still time. Go ahead and click on the drop-down arrow next to Ask Question field. Type in your question and click Send. Ashley, Kirk and Nadia, and Sharyn as well are staying on with us to answer your question. One thing before we start, we may not have time to answer all 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. Ashley, "Can a taxpayer see if they have an active payment plan?" Ashley Kent: Yes, thanks, Yvette. On the homepage of online account, when they log in, a taxpayer can see the information about any active payment plans. It'll tell them the amount that they owe, and allow them to proceed from there, if they want to make a payment or modify their plan. Yvette Brooks-Williams: Well, Ashley, "Is there a way for the taxpayer to see that they are missing a return that needs to be filed?" Ashley Kent: Yes. So also right there on the homepage, if a taxpayer has not filed a current year return, they receive an alert message telling them that their return is past due or has not been processed yet. And on the Account Balance tab, any years for which a return has not been filed, will also have an alert message to tell them that we haven't received their return. Yvette Brooks-Williams: Wow. Thank you, Ashley. That's good information. Kirk, a question for you, "How many different types of notices are currently available in Online Account?" Kirk Crawford: Awesome. Thanks for the question, Yvette. So there are currently 11 different notice types currently available. There is the CP21A, the 60, the 14I, the 521, the 01A, the 62, 14, 49, 501, 14H and 39. Those are currently available. And we do have plans to add an additional set of notices down the road. And while I'm actually on this question, I do want to clarify some of the other questions that came in around the CP number. The CP number will always be available on the paper notice that's mailed to the taxpayer. It'll also be available on the PDF version of the notice. So taxpayers can click into when they're on the Notices and Letters tab, they can click into the view PDF button and view the PDF version of that paper notice, which will still have the CP number. So we only remove the CP number reference from the inbox. But they can still see that number once they view the PDF version of the notice. Yvette Brooks-Williams: Wow. Thank you, Kirk. That's good to know. Let me ask you 2 more questions related to that. So, "Will, I get an e-mail when I have a new notice?" Kirk Crawford: Yeah, it's another great question. So, currently, the answer is no, you will not get an e-mail when there's a new notice available to view in the Notices and Letters tab. However, we do have plans later this year to implement a feature for e-mail notification. So later this year, taxpayers will be able to opt in to e-mail notifications when a new notice becomes available online. Yvette Brooks-Williams: Okay, so I won't get an e-mail. But can I request to get all of my notices online? Kirk Crawford: Unfortunately, not at this time. As I mentioned earlier, we only have 11 notice types.

So taxpayers will only be able to receive those 11 in PDF format. We do plan and we do listen to taxpayer feedback, as well as rely on analytics to let us know if there's a demand for additional notices within the Notices and Letters tab. Yvette Brooks-Williams: Okay. Thank you, Kirk. Ashley, I have a question for you. "What if taxpayers aren't able to verify their identity, because they don't have a financial account like a credit card or the system won't recognize what they do have?" Ashley Kent: Thanks, Yvette. So we know that this is a pain point for our taxpayers. And we've heard your feedback and taxpayer feedback on this. As a result, we're introducing a new identity verification process that is more user-friendly and won't require a credit. It instead relies on more readily available documents such as driver's licenses, passports and state-issued identification cards.

The new identity verification process is being rolled out with the child tax credit update portal, which we'll launch next week. And we're planning to expand it to be used for Online Account and Tax Pro Account later this year. Yvette Brooks-Williams: Oh, awesome. Sharyn, I have a question for you now. "Will I be able to see all of my authorizations with the IRS on my Tax Pro Account?" Sharyn Fisk: You'll be able to see the authorizations you have created on Tax Pro Account, but you won't be able to see the authorizations that you have created through submitting a Form 2848 or 8821 at this time. It's a future goal to have all of those in one place. But right now, the only ones you'll see on

the Tax Pro Account are the ones you've created on the Tax Pro Account. Yvette Brooks-Williams: Okay, thanks. But don't go away yet. Let me ask you another question while I have you. Sharyn Fisk: Sure. Yvette Brooks-Williams: "Can anyone create a TIA through the Tax Pro Account?" Sharyn Fisk: No, at this time, only those that have CAF numbers can create a TIA on the Tax Pro Account. Again, a later functionality will allow taxpayers to do it from their online account. But right now, we're just limited to those individuals who have CAF numbers can create those Tax Information Authorizations.

Yvette Brooks-Williams: Oh, okay, understood. Thank you. Nadia, can you take this one for me? "Will my client get a notice that there is a POA in their online account for their signature?" Nadia Bazarov: Unfortunately, not in this first release of the Tax Pro Account. But as I mentioned before, we are working to introduce a notification to the clients with our future releases. For this initial release though, it will be up to the tax professionals to let their clients know that they have a pending request for authorization and that they need to log into their online account to act on it. Yvette Brooks-Williams: Sounds like we have some exciting things coming up in these future releases. Sharyn, "How can I withdraw my POA or TIA that I created on the Tax Pro Account?" Sharyn Fisk: You're going to withdraw the same way, and your clients, if they want to, can revoke it the same way we do with the paper forms 2848 and 8821. So once that authorization is signed by both the Tax Pro and the taxpayer, it's been written to the CAF. And I saw a question here, CAF stands for Central Authorization Function, C as in Charlie, A as in Apple, F as in Frank, that's your CAF number. Once it is written to the CAF unit, you will have to print out, use your browser print function to print out a copy of that online authorization that reflects the electronic signature of Tax Pro and the taxpayer. You write withdraw across the top of it, just like you do on the 2848 or 8821. A tax professional signs it, and they fax it to the CAF unit, to the fax number that is in the instructions for either the 2848 or the 8821, whatever you're trying to withdraw from. And that will take care of the withdrawal. Yvette Brooks-Williams: Thank you, Sharyn. Nadia, what if I have questions on the Tax Pro Account? Is there a number we could call? Nadia Bazarov: There is no number to call, but we made sure you have all the information you need in order to use this application. There will be an extensive FAQ section on the landing page on Tax Pro section.

And these questions and instructions should enable you to use the to know everything you need to know in order to use the application, but also to determine if Tax Pro Account application is the right solution for you. Or perhaps you would be better off using another method to submit authorizations such as form submission solution for 2848 and 8821. Yvette Brooks-Williams: Okay. Just one more question for you, Nadia. When will you begin accepting electronic signatures on the 2848? Nadia Bazarov: That's a good question. So Sharyn Fisk: We already do that. I'm going to jump in on that one.

Sorry. You can already accept electronic signatures on 2848s and 8821s, if you submit them through the TDC platform, through they Submit Forms 2848 and 8821 Online on the Tax Pro page. That's the only mechanism by which the service will accept what appears to be an electronic signature on these forms. Yvette Brooks-Williams: Thank you, Sharyn. Ashley, are you still with us, Ash?

Ashley Kent: Yes, I am. Yvette Brooks-Williams: All right. What are the requirements to create an IRS Online Account?

Are international taxpayers, the ones with foreign addresses able to create an access in Online Account? I have 2 questions and 1 for you. Ashley Kent: Sure. So right now, we use what we call Secure Access for people to access their Online Account. And the details of that you can find on our website. Later this year, we will be adding additional ways for people to access Online Account as well as Tax Pro Account, as I mentioned earlier. Right now, international taxpayers, so those are foreign addresses are not able to create our access Online Account. But they will be able to later this year when we add those other methods for authentication. Yvette Brooks-Williams: Okay. So let me ask another question on joint returns in both parties need to open an account? Ashley Kent: We would encourage both parties on a joint return to each create their own login. Each taxpayer will see their own information within online account. So on a joint return, each taxpayer would be able to see the information about their joint return. But for years for which they might have filed single or separately, they would see only their own information. Yvette Brooks-Williams: Makes perfect sense. Ashley can customers see their stimulus payments here? Ashley Kent: They can. So you may remember, we showed the Tax Records tab. And on that tab, you can see Economic Impact Payment information. That actually is one place where it's very beneficial for each joint taxpayer to create an Online Account, because for those payments, we show any joint payments separately. But you can see the total of any payments for Economic Impact Payment 1 and 2 from last year. And the most recent payment amount for the third Economic Impact Payments. Yvette Brooks-Williams: Is this going to be how a taxpayer can elect out of the advanced child tax credit? Ashley Kent: There will be a new tool that will launch next week, where taxpayers can select to unenroll from the advanced child tax credit. You will be able to access that or I should say taxpayers will be able to access that from online account. But it will be a separate tool that will have the new type of authentication that I mentioned earlier.

Yvette Brooks-Williams: Okay. I have another question for you, Ashley. Would it show a balance due from an amended return that have been e-filed? Ashley Kent: Yes. So taxpayers' Online Account will show the most current information that we have for their balance in the case of an amended return. Once that amended return is processed and post to the taxpayers account, their updated balance will show within online account. Yvette Brooks-Williams: Okay. And our taxpayers are allowed or permitted to access individual accounts.

Like what do we have to do to get this, because many taxpayers are most hesitant to get on a computer, tax preparers are as a taxpayer is what I meant? Are tax preparers allowed or permitted to access individual's account? And what do they ask you to do to get this? Ashley Kent: Thanks, Yvette. Yvette Brooks-Williams: Yeah. Thank you. Ashley Kent: Yeah, I know, there were many questions from several of you this about tax preparers, meeting to access individual account information. At this time, like Nadia and Sharyn mentioned, this kind of information about an individual taxpayer's account is not yet available through the Tax Pro Account tool that that will launch later this year. So in order for a tax preparer to view this kind of information, the only way to do that would be to have the individual logins while in your office using their own credentials. The individual online account is not a tool to be used separately by tax preparers, and we do not encourage taxpayers or we would advise taxpayers not to share their login credentials since that is their personal information. But they are welcome to login and view that information while in your office to assist with tax preparation activities. Yvette Brooks-Williams: Thank you, Ashley. Nadia, another question for you. Where can the Tax Pro with 2848 authorizations see the same information that the client can see on their Online Account? Nadia Bazarov: Thank you for the question, it's a where, there is also a when component to that. It is absolutely part of our future roadmap for the Tax Pro Account to expand the capability to allow the tax professional to see, what their clients see once they are fully authorized. So in the future, the tax professionals will be able to view communication between their client and IRS have access to the notices either payment history, and they will also be able to act on behalf of their taxpayer with regards to initiating a conversations with the IRS on behalf of their clients making a payment basically do everything they are authorized by their clients to do. But it will take some time for us to get there. We promise we will add this new features and capabilities to the account incrementally. But we will continue to move in that direction by expanding features, and adding more and more capabilities and options to the Tax Pro Account to serve their taxpayer and be able to do it from the Tax Pro Account. Yvette Brooks-Williams: Thank you, Nadia. Kirk, I'm going to send this one over to you. On the Notices and Letters, how many prior years are shown? Kirk Crawford: Yeah, great question, Yvette. So taxpayers will have access to any notice that may have been mailed after the launch of the product back in November of 2020. So currently, there's less than one year of notices available there within the tab. Yvette Brooks-Williams: Okay.

And our notices are they limited to balance due notices or do they include proposal notices like CP2000 or SFR or any of those? Kirk Crawford: Yeah. They're currently only limited to the 11 notice types that I mentioned previously. We do have plans to continue evaluating and prioritizing, which notices get included. And so we hope to eventually include a lot more than 11 notice types. Yvette Brooks-Williams: Okay. Thank you, Kirk. Sharyn is the e-Services account for pro is going to disappear? Sharyn Fisk: No. E-Services will still be available, so if you use e-Services to get your get transcripts, or make payments that still will be there. This is Tax Pro Account is in addition to e-Services. So you're not losing anything, we're just gaining. Yvette Brooks-Williams: Okay. Will, an enrolled agent be able to use the Tax Pro Account? Sharyn Fisk: If they have a CAF number, yes, they can use the well, I'm sorry, stand corrected. Yeah, first they need a CAF number, period, but it is limited to attorneys, CPAs, enrolled agents, and enrolled actuaries, enrolled retirement plan recipients, and I think somebody also asked about the annual filing season recipient program certificate holders. Those folks cannot use Tax Pro Account either, but that is something that we will look to do add in the future for those folks. Yvette Brooks-Williams: Okay. Got it. Thank you. Kirk or Nadia, I'll let you guys fight it out over this question. If the taxpayer opt-out of paper notices, where the POA holders still receive copies if they have checked the box for the 2848? Nadia Bazarov: I'll be happy for Kirk to take this one. Kirk Crawford: Yeah. I can take it certainly, Nadia. Nadia Bazarov: You want me to take that one? Kirk Crawford: Sure. Sure. Nadia Bazarov: All right. Kirk Crawford: And I can add on. Ashley Kent: Okay. Well, go (Yvette Brooks-Williams - Senior Stakeholder Liaison: ) ahead, if you want to go. I was going to say, yes. They'll still receive paper notices. Kirk Crawford: That's right. Yeah, the opt-out of paper notices that I mentioned will only apply to the 11 that are available within Notices and Letters. Yeah. Yvette Brooks-Williams: Ashley, back to you. Can estimated tax payments be made within the taxpayer Online Account? Ashley Kent: Right now, we link from Online Account to Direct Pay for taxpayers to make payments, and they can absolutely make estimated tax payments there. Later this year, we will improve upon that and allow people to make those payments directly within online account. Yvette Brooks-Williams: Thank you, Ashley. Audience, we're going to go a little longer past the advertised stop time to try and get some additional questions answered for you. You're welcome to stay on, but we do understand if you need to leave.

But we hope that we'll be able to stay on and gather some of this information that's been given to us by these professionals. Ashley, another question for you. How long does the taxpayer have to wait after filing the return to be able to access the payment plan options? Ashley Kent: So taxpayers can access the payment plan options right away after filing their tax return through the Online Payment Agreement tool. So in some cases, they will be able to see those options directly within online account. And in others they may need to go directly to the Online Payment Agreement tool.

Yvette Brooks-Williams: Okay. So let me ask another question in relation to that. So if no payment plan has been set up, can they do it from this site? Ashley Kent: Yes. So within Online Account, we will display the options that are available to each taxpayer depending on their account conditions. In some cases, they will be able to set that up directly from online account. And in other cases, it will give them information about their situation and refer them to what options are available to them. Yvette Brooks-Williams: And also Ashley for you is online account available as a service to nonresident alien. Taxpayers that have an ITIN, not a Social Security Number? Ashley Kent: Online Account is available to taxpayers who have an ITIN. However, we know that many of them have difficulties getting through Secure Access at this time. So it is possible. However, it will depend on if they have the information required in order to verify their identity. Yvette Brooks-Williams: Great. Kirk or Nadia, either of you can answer this question. If you have a 2848 or 8821 authorization, will we be able to also request copies of notices online in the Notices and Letters area in the Kirk Crawford: I can start this, Nadia, feel free. So currently, no. Only the 11 notice types I mentioned are going to be available within the Notices and Letters tab. You will not be able to record. Yvette Brooks-Williams: Nadia, you have anything do you want to add? Nadia Bazarov: No. I think, Kirk covered it. Yvette Brooks-Williams: Okay. Here's another question for you, Nadia. Well, the traditional way to submit 2848 be discontinued, and while the tax professional also have the option to e-mail a signed POA to the CAF unit? Nadia Bazarov: So none of the existing ways to submit authorization will be discontinued like Sharyn said, we are adding, we are not removing any of the options. So Tax Pro Account will be yet another method to submit authorizations in the real time, but it will not decrease the existing ways. And as far as e-mailing signed POAs, I think this is the solution that we've launched in January that Sharyn talked about, which led tax professionals to use TDC to submit 2848, signed 2848 and 8821.

Yvette Brooks-Williams: Thank you, Nadia. So Sharyn, I have a couple of questions for you. Will make the payment make a payment replace the EFTPS system? Sharyn Fisk: Oh, that's not an OPR question. Ashley Kent: Yeah. No, I'll take that one. This is Ashley. So I mentioned a few minutes ago, later this year individual taxpayers will be able to make payments directly through their online account. They can still use EFTPS to make payments if they wish to. But they will be able to make payments within online account and through that through online account, they can also access their balance information and all the other information that we walked you through earlier in this demonstration.

Yvette Brooks-Williams: Thanks, Ashley. Sharyn, okay, maybe this one will be for you. How long is the expected delay from requesting the POA or TIA through the Tax Pro Account once that platform goes live? Sharyn Fisk: There should be no delay at all. It should write to CAF immediately as long as the information matches the IRS' records and the tax professionals in good standing with OPR. So you can once you get that done, you can call PPS be able to get your transcripts, talk to somebody immediately, talk to a revenue agent, talk to a revenue officer, it's in the CAF, it's written. Yvette Brooks-Williams: And when will their Tax Pro Account be available again? Sharyn Fisk: Launching next month, so just a couple of more weeks folks. Yvette Brooks-Williams: Okay. Ashley, can I ask you a Napoleon couple of more questions?

Ashley Kent: Sure. Yvette Brooks-Williams: On the payment options for the taxpayer's Online Account, can they add another year to the Installment Agreement? Ashley Kent: They can in certain cases. If they are eligible to make updates to their payment plans online, then they will be able to see that within their Online Account and proceed through Online Payment Agreement in order to make those changes.

Yvette Brooks-Williams: Okay. And another question for you Ashley. The homepage showed that Chad's balance due As of May 21st, but there were two pending electronic payments from November that were paid. Why were they pending? Ashley Kent: Yeah, that's just an issue of timing, when we created these screenshots for you for this demonstration. A payment that was submitted during November would not actually still be pending. So the intent of it was to illustrate what a taxpayer would see. However, pending payments should always be for today's date or a very recent date. And that screenshot was just an old prototype that was created back in November. So apologies for the confusion there. Yvette Brooks-Williams: Thank you, Ashley. Kirk, do account holders receive an e-mail in their regular e-mail provider about new notices in their IRS account or where they only find new notices by logging into their IRS account? Kirk Crawford: Yeah, great question. So currently taxpayers will have to login to see that a new notice is available. However, as I mentioned earlier, coming this year, they will have the ability to opt in to e-mail notification. So they can get an e-mail sent to their e-mail address, when a new notice becomes available, as well as check online. Yvette Brooks-Williams: And, Sharyn, "Is the Tax Pro Account available to tax preparers with a PTIN for their clients?" Sharyn Fisk: If they fit within designation codes, A, B, C, G and R, yes. They do need a CAF number. There is a difference between a CAF number and a PTIN. So there is a distinction. So, you will have to have one already a CAF number already assigned to you. Yvette Brooks-Williams: And also another question for you, Sharyn, "Does this mean that when using the online POA and TIA, professionals do not need to have a signed form 2848 or 8821?" Sharyn Fisk: Correct. An online POA or TIA is in lieu of the Form 2848 and 8821. Yvette Brooks-Williams: And one more question, Sharyn. "Will previously submitted 2848 forms be added automatically to the account? Sharyn Fisk: No, and that was a point I was mentioning about when you see your history, you'll be able to see the ones you created to the Tax Pro Account. But on this initial launch, you won't be able to see all of your authorizations on line with a service, so the ones you've done with Form 2848 or 8821. And I've seen some questions about folks asking how they can find that information. And if you Google, CAF77, altogether, that's Charlie Alpha Foxtrot 77, request, a CAF request, you can make a Freedom of Information Act request to the IRS to get a list of all authorizations that are active in the CAF database. And it's always a good thing to do that once a year. So you can just clear out old authorizations. You don't want to have that kind of outstanding liability stuck to you for a client that maybe you're no longer working for. Yvette Brooks-Williams: Thank you so much. Audience, that's all the time we have for questions. I just want to thank Ashley, Kirk, Nadia and Sharyn for sharing their knowledge and expertise and for answering your questions. Before we close the Q&A session, Ashley and team, what key points do you want the attendees to remember from today's webinar? Ashley Kent: Thanks, Yvette. We would encourage all of you, if you haven't already, to create an Online Account and encourage your clients to also create an Online Account. With that, they can view their tax information, including any amount owed, payment plan details, tax records, economic impact payment or stimulus information, notices and their address on file. They can also make and view payments or set up a payment plan. Plus, we'll be adding more features later this year. Nadia, I think you also have some key points you'd like to share. Nadia Bazarov: I do. Thank you, Ashley. Okay. Another reminder, that a new Tax Pro Account application is coming live this July. Using this new application on, you will be able to initiate, electronically sign and submit POA and TIA requests. Just a few key items to remember for what Tax Pro Account will allow you to do. It will be available to individual tax professionals working with individual taxpayers. Business entity will not be supported yet for the tax professionals or on the client side. Tax professionals will be able to initiate POA and TIA authorizations and to do so, they must have existing CAF number. Tax Pro Account cannot be used to request a CAF number. It will support basic POAs for individual taxpayers. For address validation, must use exact address IRS has on file, will not be able to update the address. And this application will support multiple representatives for POAs and multiple designees for TIA, as Sharyn has explained in her presentation. Yvette, let me toss the microphone back to you to close out today's webinar. Yvette Brooks-Williams: Thanks, Nadia.

Audience, we are planning additional webinars throughout the year. To register for all upcoming webinars, please visit, keyword search Webinars and select the Webinars for Tax Practitioners or Webinars for Small Businesses. When appropriate, we will be offering certificates and CE credits for upcoming webinars. We invite you to visit our video portal at There you can view archived versions of our webinars. Please note, CE credits 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 speakers, Ashley, Kirk, Nadia and Sharyn, for a great webinar, for sharing their expertise and for staying on to answer your questions. I also want to thank you, our attendees, for attending today's webinar, "Digital Day by IRS' 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 2 possible CE credits. If you stayed on for at least 50 minutes from the official start time of the webinar, you will qualify for 1 possible CE credit. Again, the time we spent chatting before the webinar started doesn't count towards the 50 or 100 minutes. If you are eligible for Continuing Education from the IRS and registered with your valid PTIN, your credit will be posted in your PTIN account. If you are eligible for Continuing Education from the California Tax Education Council, your credit will be posted to your CTEC account as well. If you're registered through the Florida Institute of CPAs, your participation information will be provided directly to them. If you qualify and have not received your certificate and/or credit by July 8, please e-mail us at CL.SL.Web.Conference.Team@IRS. gov. The e-mail address is shown on the slide as well. If you're interested in finding out who your local stakeholder liaison is, you may send us an e-mail using the address shown on the slide. And we'll send you that information. 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 before this webinar? And the second question is, do you have an online account on If you would just do us the honor of entering your response in the Ask Question field, and thank you for sharing your responses. We would 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 Factsheet, a Tax Tip or a FAQ on then please include your suggestions in the comments section of the survey. Click on the Survey button on the screen to begin. If it doesn't come up check to make sure that you've disabled your pop-up blocker. Again, it has been a pleasure to be here with you all. And on behalf of the Internal Revenue Service and our presenters, we would like to thank you for attending today's webinar. It's important for the IRS to stay connected with the 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 the webinar. We hope you found the information presented today helpful. You may exit the webinar at this time. Have a wonderful afternoon.