A scanned signature can be treated as an original signature on Form 870-PT

Plain-English summary

Chief Counsel advice stated that a scanned signature should be treated as an original signature on Form 870-PT and that a court would likely admit the scanned copy as evidence. It relied on Federal Rules of Evidence Rules 1001(e) and 1003, while cautioning that IRS consents should not routinely be scanned and destroyed. The advice distinguished scanned IRS business documents from faxed taxpayer documents because faxed copies raise different authenticity and intent concerns.

Ruling snapshot

• Question: May a scanned copy of a signed Form 870-PT be treated as an original signature and admitted as evidence?
• Outcome: Advice given
• Key authorities: IRC § 6061; Fed. R. Evid. 1001(e), 1003

Full text (IRS public release)

ID: CCA_2012110211552441 Number: 201302035
Release Date: 1/11/2013
Office: ------------
UILC: 6061.00-00

From: -------------------
Sent: Friday, November 02, 2012 11:55:33 AM
To: --------------------
Cc: -----------------------------------------------
Subject: FW: 870 from CIS

The scanned signature should be treated as an original signature. We believe that a Court of law in this
situation would admit as evidence the scanned copy of the Form 870-PT. But we do not advise tthat
consents such as these be scanned and destroyed as a matter of course.

Under the Federal Rules of Evidence, Rule 1003, Admissibility of Duplicates: "A duplicate is admissible to
the same extent as the original unless a genuine question is raised about the original’s authenticity or the
circumstances make it unfair to admit the duplicate." Under Rule 1001(e), a “duplicate” means a
counterpart produced by a mechanical, photographic, chemical, electronic, or other equivalent process or
technique that accurately reproduces the original.

The analysis of the legal sufficiency of a scanned copy of an original document is not entirely similar to
the analysis of a faxed document. First, we have a FAX policy which descirbes under what
circumstances and what dollar threshholds apply to the acceptances of these consents.
Second, faxed copies from taxpayers involve authenticy and intent concerns that do not exist when we
are dealing with the business practice of scanned IRS business documents.

I hope this has been helpful. Please contact us if we can be of further assistance.

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