0422 Publ 5592 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5592.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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IRS Secure Messaging Taxpayer Consent Form

Taxpayers and their Power of Attorneys (POAs) invited to use the TDC SFS-SM system are referred to as “users”. Users will receive an IRS Secure Messaging Taxpayer Consent Form from their LB&I agent to complete. Users who have current LB&I audits will complete, sign, and return the consent form to their LB&I agent via in-person, email, e-fax, or mail. LB&I agents who have not had face-to-face contact with the user must meet in-person or hold a one-time meeting using an approved video conferencing platform, such as Convergence Cisco WebEx, ZoomGov, or Microsoft Teams to authenticate the user signing the consent form.

An authorized individual who can legally bind the company or a POA with a valid Form 2848 may sign the consent form.

The user must legibly complete the following on the consent form:

• Taxpayer’s complete name or company name,

• Social Security Number (SSN) or Employer Identification Number (EIN), and

• Authorized contacts, including their email addresses and phone numbers.

Consent Form Appendix

Only authorized users who are not employees of the company should check the “POA” box. POAs will have an account separate from their taxpayers allowing them to use the TDC SFS-SM system to represent multiple taxpayers. Users will need to determine who will be the primary contact for activities within the TDC SFS-SM system. When a new case is created, the TDC SFS-SM system will automatically generate an email to all users. All users listed can then log into the TDC SFS-SM system to receive and respond to messages.

Secure Access Digital Identity (SADI) Accounts

SADI is an IRS online services account allowing users to access most tax tools with the same user name and password. However, the TDC SFS-SM system will only allow an email address to be entered one time. The recommended work-around to this issue is for the user to use a business email address for the TDC SFS-SM system and a personal email address for the SADI system. Please follow the instructions below to change the SADI email address:

1. Go to IRS.gov;
2. Click the Sign in to your Account button on the homepage;
3. Sign into Your Online Account
4. Log into ID.me or Sign in with an existing IRS username
5. Within your account, click Profile
6. Under Edit your User Profile scroll to Email and select Edit
7. Change email address to personal account
8. Scroll to bottom of Edit your User Profile screen
9. Click Update
10. Re-enter your password to save changes & log out
11. Log into Access Secure Messaging
12. Log into ID.me or Sign in with an existing IRS username to force the update
13. Log out and notify your agent

Account Creation and Initial Password Set-up

Once the IRS creates the account, each authorized user will receive the following notification via email. Within the email, they will find their name, their user name, and a link that will take them to the secure messaging portal.

New Message Notification and Logging into the Secure Messaging Inbox

When the LB&I agent creates and sends a new message in

Once on the Secure Messaging entry page, the user will click the Access

The user will then enter their user name and password and click Login.

The user must accept the Terms of Service.

How to access your Secure Message Portal for subsequent logins:

Secure Messaging Portal Link: https://www.irs.gov/help/lbi-secure-messaging

Once the LB&I agent creates a message for the user in the TDC SFS-SM system, the user will receive an email notifying them of a new message in their Secure Message Portal. To view and respond to this message, the user will need to log in to their Secure Message Portal. Each time the user logs into their Secure Message Portal, they will be required to input their user name and password. This will trigger a new email from notify@irs.gov, providing a unique verification code needed to access their account.

Secure Messaging Portal Inbox

Once the user has entered both their password and verification code, the user will then reach their Secure Messaging Inbox.

The user’s portal only contains two boxes, an Inbox, and a Sent box. For more assistance, the Secure Messaging Portal contains a Secure Messaging Help box on the right side of the portal.

To view messages sent to the user, go to the Inbox. Now the user is ready to begin corresponding with their LB&I agent.

Users can’t initiate messages within the Secure Messaging Portal. Once the LB&I agent initiates the first message, users will then be able to view and respond to messages in their Inbox, as well as view previously sent messages in their Sent box.

Replying to a Message

STEP 1 Log in to the TDC SFS-SM Secure Messaging Portal.

Troubleshooting

If the user has not received the email from notify.irs.gov or has not received the one-time verification code, the user should:

1. Check their email junk or spam folders for emails from notify@irs.gov. Legitimate emails may be blocked or moved to the junk folder by internet service providers (ISPs) or other email security programs. Whatever the cause of the email blocking, an adjustment to the email security program may overcome the ISP email blocking.
2. Check their email Deleted Items folder to confirm emails from notify@irs.gov were not inadvertently deleted.
3. Check with their IT department to see if their firewall or network protection software may be blocking emails from notify@irs.gov.

If the user is unable to login to TDC, the user should:

1. Clear their browsing history/cookies
2. Reboot their computer

Resetting Password

Users will need their user name provided by the LB&I agent.

Publication 5592 (Rev. 4-2022) Catalog Number 92621T Department of the Treasury Internal Revenue Service www.irs.gov