CCA 200946051: Digital signature procedures for closing agreements

Plain-English summary

This Chief Counsel advice addresses whether division field offices should execute closing agreements using digital signatures. It explains that Internal Revenue Manual provisions require an authorized official to sign and date a closing agreement, while § 6061 directs the Secretary to develop procedures for accepting digital or other electronic signatures and allows alternative signing methods until those procedures are in place. The attached IRS procedures describe how offices should propose, evaluate, approve, and monitor alternative signature methods. The advice is general administrative guidance and does not decide a taxpayer-specific tax liability.

Ruling snapshot

• Question: May IRS division field offices use digital signatures on closing agreements, and what approval process applies to alternative signatures?
• Outcome: Advice given
• Key authorities: IRC § 6061; IRM 8.13.1.2.13; Form 906

Full text (IRS public release)

ID: CCA-9291 13-08 Number: 200946051
Release Date: 11/13/2009
Office:

UILC: 9999.00-00

From:

Sent: 09/29/2008 11:38 AM

To:

Cc:

Subject: Digital Signature of F906 and Acceptance Letters

Based on information below, it looks like DFOs should not execute closing agreement using digital signatures.

From:

Sent: Thursday, September 25, 2008 11:56 AM

To:

Cc:

Subject: RE: Digital Signature of F906 and Acceptance Letters

IRM 8.13.1.2.13 states that:

(1) A Service official executing a closing agreement pursuant to authority delegated by the Commissioner of the Internal Revenue should sign following the words "Commissioner of the Internal Revenue" and show (by writing, printing, typing, or stamping) the signer's title and the date signed."

Based on above language | would argue that the IRM provision does not go far enough to provide for electronic signatures on closing agreements.

But the Internal Revenue Code seems to provide more options. Section 6061 covers the ability to use electronic signatures:

§ 6061. Signing of returns and other documents

(a) General rule.--Except as otherwise provided by subsection (b) and sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.

(b) Electronic signatures. --

(1) In general.--The Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may--

(A) waive the requirement of a signature for; or

(B) provide for alternative methods of signing or subscribing,

a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations.

According to of Branch (the Branch that covers Section 6061) the Commissioner has designated the Electronic Tax Administration (ETA) Director to coordinate, review and approve all business decisions on alternative signature methods. The Service has been using this administrative process to approve various signature alternatives for documents filed with the Service. The ETA in March 2004 codified their procedures for accepting signature alternatives which | have attached.

suggested calling , who coordinates electronic signature issues for ETA, for more information.

ATTACHMENT:

DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE

WASHINGTON, D.C. 20224
INFORMATION TECHNOLOGY SERVICES March 12, 2004 APR 14 2004
3s/8s
MEMORANDUM FOR DIVISION COMMISSIONERS G3A13034
CHIEF, CRIMINAL INVESTIGATION
CHIEF COUNSEL

NATIONAL TAXPAYER ADVOCATE

FROM: Jo Ann N. Bass + A
Acting Director, tronic Tax Administration

SUBJECT: Procedures for Alternative Signature Proposals

in March 1997, the Office of Electronic Tax Administration (ETA) established the IRS Authentication Program to address issues relating to authentication and alternative signatures. This program was responsible for approving Service-wide proposals for IRS to accept alternative signatures for documents relating to return filing and requests for tax data information. As a part of organizational redesign, it was reconfirmed that ETA should continue to play a leadership role to assure consistency and appropriate coordination with affected external stakeholders such as software companies. Because of organizational and staffing changes, many are not aware of ETA’s responsibility.

The purpose of this memo is to clarify this role, and establish formal procedures for submitting, reviewing, and approving alternative signature proposals.

IRS organizational units seeking approval to accept an alternative signature from taxpayers and tax professionals for tax related forms, statements, applications, information requests, and similar transactions should submit a proposal to the Strategic Services Division of ETA. For the purpose of the IRS Authentication Program, alternative signatures are signatures other than original handwritten signatures inscribed on the relevant document. They include, but are not limited to electronic signatures such as digital signatures and Personal Identification Numbers (PINs), as well as signature stamps, faxed copies of signatures, photocopies of signatures, and signature documents like Form 8453, U.S. Individual Income Tax Deciaration for an IRS e-file Return.

The Strategic Policy Branch will conduct a review of each proposal that includes assessments of the legal validity of the signature, customer and business benefits, compliance risks, and authentication methods used to confirm the identity of the signer. They will also coordinate the clearance of proposals through Chief Counsel, Criminal Investigation, Disclosure, and Privacy Advocate as needed. Upon completion of the review, Strategic Policy will prepare a written evaluation and recommendation for approval or disapproval. The Director of Strategic Services will examine the proposal, evaluation, and recommendation; and approve or disapprove the request.

In keeping with ETA's commitment to reduce taxpayer burden, safeguard privacy, and maintain the integrity of IRS tax filing systems, we are working to improve and streamline the review process for alternative signature proposals. Attached are the general procedures, a template for providing information required for analysis, and a list of signature methods used by the Service.

If you have any questions, please call me or have a member of your staff contact Shirley Cannady at (202) 283-0453.

Attachment

Procedures for Alternative Signature Proposals
February 8, 2004

A. Background

The Electronic Tax Administration (ETA) implemented the IRS Authentication

Program in March 1997 to focus on issues regarding:

a) Alternative signature solutions for tax documents and requests for tax data information, and

b) Authentication methods for verifying the identity of taxpayers and third parties who file, pay, and communicate electronically with IRS.

Title | of the Internal Revenue Service Restructuring and Reform Act of 1998
(RRA 98) directs the Secretary of the Treasury to “develop procedures for
acceptance of signatures in electronic form.” It further states that in the interim, “the Secretary may waive the requirement of a signature on an electronically filed tax return or provide for alternative methods of signing.”

3. As a part of the IRS Authentication Program, ETA is responsible for evaluating
   and approving proposals for IRS to accept alternative signatures.

4. For the purpose of the IRS Authentication Program, alternative signatures are
   signatures other than original handwritten signatures inscribed on the paper
   relevant document. They include, but are not limited to electronic signatures
   such as digital signatures, Personal Identification Numbers, and passwords, as well as signature stamps, faxed copies of signatures, photocopies of signatures, and signature documents such as Form 8453, U.S. individual Income Tax Declaration for an IRS e-file Return.

B. Scope

These procedures apply to proposals for IRS to accept alternative signatures
from individual and business taxpayers, as well as tax professionals (e.g.,
Reporting Agents, Tax Preparers, Practitioners, Electronic Return Originators, Transmitters, etc.) for tax forms, statements, applications, and requests for tax data information. They also apply to proposals to modify procedures and forms for signature alternatives when the changes impact transaction safeguards such as authentication of identity and verification of tax information.

2. These procedures do not apply to fax and stamp signatures covered by IRS
   guidelines issued June 2003 titled, Use of Fax and Signature Stamps for
   Taxpayer Submissions. These procedures do not apply to alternative signature
   proposals for IRS employees to sign internal forms and documents in the
   performance of their duties. Examples of such documents include Form 872,
   Consent to Extend the Time to Assess Tax, and IRS Form 5081, Information
   System User Registration/Change Request. Mission Assurance issues and
   maintains procedures for these programs. These procedures do not apply to
   requests for signature waivers.

1 of 3

Procedures for Alternative Signature Proposals
February 8, 2004

C. Effective Period

These procedures are effective upon issuance and will remain in effect until
canceled or superseded.

Requesting Approval of an Alternative Signature

The originating office should complete the attached template (Proposal for

Alternative Signature) and ensure it contains sufficient information to analyze the

signature alternative. They should submit the proposal along with a memorandum

from their Director to the Director of ETA’s Strategic Services Division. To help

expedite the review, the proposal should include the following:

¢ Background information on the document or transaction that requires the
alternative signature

¢ A description of current and proposed procedures for signing the document or

transaction

The authentication method used to verify the identity of the signer

Issues, benefits, and precedents relating to the new alternative

Any known business and compliance risk scenarios

Impact/input from internal and external stakeholders

Opinions and related reports and regulations

Relevant statistics that support the use of the alternative signature

References to any IRS publications such as Internal Revenue Manuals (IRMs)

that cover procedures regarding signatures for the document or transaction

“e?ef;?e-t © ete ©

References to existing documentation that provide sufficient information may be used as responses to some items in the proposal template. If references are used, they should be included as attachments to the proposal.

An electronic copy of the proposal template is available upon request.

To facilitate the review, the originating office should involve Strategic Services in the early stages of development of the signature alternative.

E. Withdrawing Proposals
If the originating office decides to rescind a proposal, they should contact the reviewing analyst as soon as possible and submit a memorandum to the Strategic

Services Division noting the reason for the withdrawal. The analyst will discontinue the review and update program files.

F. Analyzing Proposals
The Strategic Policy Branch of Strategic Services will analyze the proposal and

recommend approval or disapproval. As a part of the analysis, the Strategic Policy Branch will:

2 of 3

Procedures for Alternative Signature Proposals
February 8, 2004

Review the proposal and request additional information as needed.

Coordinate meetings and discussions with impact areas

Research requests that use similar technology and processes

Review relevant regulations and IRS publications as well as related Treasury

inspector General for Tax Administration (TIGTA) and General Accounting Office

(GAO) reports

¢ Forward the proposal to Chief Counsel, Criminal Investigation, Disclosure, and Privacy Advocate for opinions and advice when appropriate

¢ Prepare a written evaluation and recommendation for approval or disapproval

¢ Prepare a reply memorandum

“eft ¢

Strategic Services will make every effort to issue timely responses to proposals. Response time will vary depending on the completeness and complexity of the request. Proposals with insufficient information may be returned for updates.

G. Approving and Disapproving Proposals

The Director of the Strategic Services Division will:
¢ Review the proposal, reply memorandum, written evaluation, and
recommendation

¢ Request additional information and research as needed
¢ Sign the reply memorandum and evaluation to approve or disapprove the
proposal

H. Follow-up

The Strategic Policy Branch will complete follow-up action items that include:
¢ Issuing the reply memo and the written evaluation to the requesting office
¢ Updating IRS Authentication Program files

¢ Reviewing final procedures, IRM updates, and regulation changes that relate to the signature alternative

The originating office is responsible for including the Strategic Services Division on document clearances for final procedures.

1. Attachment(s)

2. Template for alternative signature proposals

3. Chart of signature methods

J. Contact Information

If you have questions regarding these procedures, please contact Shirley Cannady at (202) 283-0453 or Harvey Finnen at (202) 283-0407.

3 of 3

Proposal for Alternative Signature

Request No.:
(Assigned by Reviewing Office)
Title:
Last Revision Date:
mm/dd/yy

Originating Office
Contacts
(Name & Symbol)
Implementation Date
Requested Response Date

Summary of Proposal: (Provide background information regarding the document or transaction.)

Procedures: (Briefly describe current and proposed procedures for signing the document or transaction. Include how information is exchanged (e.g., via mail/fax/electronic transmission, etc.); the signature alternative (e.g. PIN, facsimile, rubber stamp, etc.); the authentication method for verifying the identity of the signer, adherence to NARA paper and electronic records retention requirements, and security measures. When referencing other documentation, please forward them as attachments.)

Current Procedures

1 of 4

Request No.: Title:
(Assigned by Reviewing Office)

Last Revision Date:
mm/dd/yy

Risk Scenario(s): (identify potential business and compliance risks.)

comments.)

Internal Stakeholder Impact & input: (List business units impacted by this change. I possible, provide their

their comments.)

External Stakeholder Impact & Input: (List extemal stakeholders impacted by this change. If possible, provide

Opinions & Related Reports: (e.9.. Chief Counsel, GAO, or TIGTA findings, etc.)

_ Regulations: (List regulationsR Code that apply.)

3of4

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