Note:

Per Chief Counsel, fax signatures are allowed, even when an applicant signature is required, in circumstances where contact with the applicant has been made and documented.

Submission of documentation, forms, letters, and returns related to post-filing/non-filing inquiries and interactions can be allowed via fax, based on taxpayer or IRS request, unless there is a specific prohibition.

Do not acknowledge faxes received from taxpayers during tax administration activities. Exceptions can be made in unusual circumstances as determined by management.

The specific forms, documents, and letters listed below can be received by fax. The list is not all inclusive.

EIN Requests (Form SS-4)

Power-of-Attorney (Form 2848)

Taxpayer Information Authorization (Form 8821)

1120S Election (Form 2553)

Return Transcript Requests (Form 4506)

Appeals Conference Requests, and

Response/documentation needed to resolve filing or post-filing questions or correspondence.