The Internal Revenue Service (IRS) has issued internal guidance to temporarily permit digital, scanned or photographed signatures on determination and collection documents. The agency is also permitting its employees to accept emailed documents and to send documents via SecureZip.

The IRS explains that the types of documents covered include:

• Extensions of statute of limitations on assessment or collection;
• Waivers of statutory notices of deficiency and consents to assessment;
• Agreements to specific tax matters or tax liabilities (closing agreements); and
• Any other statement or form needing the signature of a taxpayer or representative traditionally collected by IRS personnel outside of standard filing procedures (for example, a case specific Power of Attorney).

The three-page IRS memorandum provides additional details on the agency's temporary procedures for accepting and sending documents. The text of this memorandum is posted here.

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