DC Tax Flash: IRS Allows Electronic Filing, Signatures for APA Program

Tax Alert
05.11.2020

The Internal Revenue Service (IRS) today modified its procedures for filing documents and requests under its advance pricing agreement (APA) program outlined under Revenue Procedures 2015-40 and 2015-41.

The IRS announcement explains:

Pursuant to temporary guidance issued by the Deputy Commissioner, Services and Enforcement (DCSE), on March 27, 2020, any documents requiring the taxpayer's signature under either Rev. Proc. 2015-40 or 2015-41 may be submitted with either an image of the taxpayer's signature (scanned or photographed) or the taxpayer's digital signature created using encryption techniques to provide proof of original and unmodified documentation. Either form of signature is acceptable. Also pursuant to the DCSE guidance, all submissions required by either Rev. Proc. 2015-40 or 2015-41 may be filed electronically; paper copies are not required. Taxpayers with questions about these modifications may contact the Treaty Assistance and Interpretation Team (TAIT) or the applicable APMA program manager (see below).

With regard to questions about pending and executed APAs, APMA is actively discussing various substantive and procedural issues with treaty partners, including such technical issues as the application of transfer pricing methods in periods of economic distress and the impacts of current economic conditions on specific industries, types of taxpayer, regions, etc. Stakeholders wishing to discuss these and other general issues with APMA are asked to contact the appropriate APMA Assistant Director.

The full text of the announcement is posted here.


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