IR-2005-33, March 21, 2005 WASHINGTON — The Internal Revenue Service has expanded the number of tax professionals who can use its suite of e-Services incentive products. The expansion meets high demand and requests from tax professionals to use these valuable online tools. Effective immediately, tax professionals who e-file any combination of five or more accepted individual and business tax returns in a calendar year can use these e-Services products: Disclosure Authorization, Electronic Account Resolution and Transcript Delivery. When first launched in the summer of 2004, the e-Services incentive products were reserved for those who e-filed 100 or more individual returns. "These services make it easier for tax professionals to deal with the IRS and obtain information to help their clients," said IRS Commissioner Mark W. Everson. The IRS developed its e-Services products to meet the needs of the tax practitioner community. The three incentive products increase tax filing efficiency and save valuable time and resources for tax practitioners. Disclosure Authorization (DA) Eligible tax professionals can complete disclosure authorization forms, view and modify existing forms, all online. Disclosure Authorization allows tax professionals to electronically submit Form 2848, Power of Attorney and Declaration of Representative; and Form 8821, Tax Information Authorization. Disclosure Authorization expedites processing and issues a real-time acknowledgement of accepted submissions. Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, may not be submitted using Disclosure Authorization. Electronic Account Resolution (EAR) Tax professionals using EAR can quickly resolve clients’ account problems by electronically sending and receiving inquiries about individual or business account problems, refunds, installment agreements, missing payments or notices. Tax professionals must have a power of attorney (Form 2848 only) on file before inquiring into a client’s account. Responses are delivered to a secure electronic mailbox within three business days. Use Disclosure Authorization to submit the Form 2848 to the IRS. Form 8655 authorizations may not be used to access EAR at this time. Transcript Delivery System (TDS) TDS resolves clients' need for return and account information quickly in a secure, online session. It allows eligible tax professionals, with a power of attorney (Form 2848 only) on file, to request and receive account transcripts, wage and income transcripts, tax return transcripts, and verification of non-filing letters for individual taxpayers and account transcripts for business taxpayers. Use Disclosure Authorization to submit the Form 2848 to the IRS. Form 8655 authorizations may not be used to access TDS at this time. Other e-Services products available to all tax professionals include: e-Services Registration Tax professionals who want to use any of the e-Services products must register online as individuals to create an electronic account. This is a one-time automated process where the user selects a username, password and personal identification number, or PIN. An on-screen acknowledgement confirms the successful initial registration process. Preparer Tax Identification Number (PTIN) Tax professionals may choose to use a PTIN, instead of a Social Security number on returns they prepare for clients. The PTIN application enables a preparer to apply for and receive online a PTIN or look up a forgotten PTIN. IRS e-file Application Applicants can complete and submit e-file applications online. Existing participants in IRS e-file can use it to update their applications. Principals of organizations can delegate e-Services authorities to other individuals by identifying them on their IRS e-file application. Taxpayer Identification Number (TIN) Matching TIN Matching is a pre-filing service offered to payers of income subject to backup withholding who submit any of six information returns (Forms 1099-B, INT, DIV, OID, PATR, and MISC). Payers must be listed in the IRS Payer Account File (PAF) database and must have filed information returns with the IRS in one of the past two tax years. Interactive TIN Matching — allows authorized payers to match up to 25 payee TIN and name combinations against IRS records and receive results within seconds. Bulk TIN Matching — allows authorized payers to match up to 100,000 TIN and name combinations and receive results within 24 hours. Links: e-Services Subscribe to IRS Newswire