0625 Form 15658 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15658.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(June 2025)

Department of the Treasury - Internal Revenue Service SB/SE Secure Messaging Business Taxpayer Agreement

and Authorization of Disclosure to Designated Users

This agreement is for the secure exchange of taxpayer data and other compliance-related information between the IRS and

(Taxpayer) through the use of the IRS Secure Message platform (Secure Messaging) for

the compliance activity for the tax period ending . To use Secure Messaging, the Taxpayer agrees as follows:

1. Taxpayer and the IRS will exchange documents through Secure Messaging rather than sending and receiving those documents by mail or fax. Secure Messaging may be used only to send and retrieve requested documents related to the compliance activity of Taxpayer.

2. The IRS may expand the compliance activity to additional tax periods beyond the tax period referenced above and this agreement will cover such additional years.

3. Secure Messaging is limited to some, but not all, communications from the IRS regarding the compliance activity, and Taxpayer has the responsibility to monitor several methods of communication (including mail, phone and fax), not just Secure Messaging, to communicate with the IRS and meet Taxpayer’s legal obligations.

4. The IRS will maintain a list of individuals for whom notification emails will be sent to indicate that the individual should log into Secure Messaging to review relevant electronic communications from the IRS. Each individual (User) must be separately authorized by Taxpayer to receive Taxpayer’s compliance information. In addition to this agreement, an executed Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, must be received and accepted by the IRS for the type of tax and the years or periods impacted by this authorization before a User can access Secure Messaging.

5. Taxpayer and authorized users will follow the IRS Secure Messaging Terms of Service and Rules of Conduct which must be acknowledged upon login to IRS Secure Messaging and are available at www.irs.gov/connect. The Terms of Service and Rules of Conduct may be changed at any time and participants must agree to any changes to continue using Secure Messaging. If either Taxpayer or their Users violate the Terms of Service or Rules of Conduct, Taxpayer and their Users may no longer be allowed to use Secure Messaging.

6. The User’s access to Secure Messaging is limited by the User's Form 2848 or Form 8821 on file as discussed in item 3, above. If the compliance activity is expanded to include additional periods not listed on Form 2848 or Form 8821, the IRS must receive and accept a new Form 2848 or Form 8821 before allowing a user to receive information related to the additional periods. If the Taxpayer revokes a User’s authority on Form 2848 or Form 8821 the User will no longer have access to the taxpayer’s information. See How to Revoke Authorization. (https://www.irs.gov/businesses/small-businesses-selfemployed/power-ofattorney-and-other-authorizations)

7. This agreement is effective when signed by Taxpayer and accepted by the IRS and will remain in effect for the duration of the compliance activity. Taxpayer understands it has the right to stop using Secure Messaging by properly notifying the IRS that it no longer wishes to communicate electronically.

8. This agreement is nullified upon the completion of the compliance activity referenced above and Taxpayer and its Users will no longer have access to Secure Messaging to view messages and documents exchanged during the compliance activity.

9. Use of Secure Messaging does not convey any rights to Taxpayer or its Users, and use of Secure Messaging is voluntary, optional and may be terminated at any time.

10. No part of Secure Messaging, including this agreement, will be construed as a waiver of any sovereign immunity of the United States Government.

11. The U.S. government does not guarantee the security of data sent electronically.

12. Taxpayer will pay its own costs and that of the Users associated with participating in Secure Messaging, including any costs for internet access, data and messaging rates, identity theft protection services, credit monitoring and identity monitoring services, identity recovery services, and identity theft insurance.

Catalog Number 95538R www.irs.gov Form 15658 (6-2025)

Appendix A

List of Users

Users authorized to participate in Secure Messaging for:

Taxpayer name Employer identification number

List of Users (maximum of 5) ( Note: ensure text is legible)

A checkbox selection is required for each user.

*Check the "Other Authorized Individual" box for an individual with legal authority to bind the entity without a POA or TIA (discussed below). This will generally be a corporate officer, partner, tax matters partner, or partnership representative (or designated individual, if applicable).

**Check the Power of Attorney (POA) box for each user who has provided a Form 2848, Power of Attorney and Declaration of Representative.

Reminder: Form 2848 authorizes an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.

***Check the Tax Information Authorization (TIA) box for each user who has provided a Form 8821, Tax Information Authorization.

Reminder: Form 8821 authorizes any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods listed on the form.

This form is intended for the sole use of the individual to whom it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this communication is not the intended recipient or agent for delivering the communication to the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication may be strictly prohibited. If you have received this communication in error, notify the sender immediately by telephone.

Catalog Number 95538R www.irs.gov Form 15658 (6-2025)