E Services and Ordering Returns

E-Services is a tool provided by IRS.gov. You are required to have a CAF number, password and login which IRS provides. In addition, there must be a power of attorney on file. The student should apply for these on line prior to the start of the first term that the student enrolls in the clinic. The administrative coordinator can assist you with this process.

If in contacting the IRS personnel, that person should refuse to speak with you because you are a student, note that the “k” Code on the POA authorizes you specifically to represent individuals before the IRS. In addition, the Director of Practice, Internal Revenue Service also specifically states in the authorization letter (a copy of which is included each time you submit a Power of Attorney):

“A student authorized to practice by this special order may represent taxpayers before any IRS office and should be viewed the same as any other taxpayer’s representative for which a Form 2848 has been submitted.”

Should any student encounter any difficult, the student should immediately ask the Director, Associate Director or Supervising Attorney to join you on the telephone call. If one of these individuals is not immediately available you should note the person’s name, ID number, location and telephone number if possible.

NOTE:  For years that are not on the e-services data base, a request for transcript is sent to the local I.R.S. Campus (normally Atlanta).  Currently the form is 4506-T.  The fax numbers are located on the form.  For an individual who filed taxes and lived in Georgia, the fax number is 770-455-2335.  You should always go to IRS.gov to double check that you have the current form and fax number. 

In preparation for your Tax Clinic work, it is necessary for you to visit the IRS web-site and register for e-Services. E-Services allows you to access taxpayer account transcripts on-line and to print them. These transcripts are critical to your understanding the facts of each of your cases. The IRS’ reply to your registration takes 7-10 days, so please register now. That way your access will be in place when the semester begins.

To set up your e-Services access, you will need to know your adjusted gross income from your last federal tax return filed. This information is provided to the IRS. No one in the clinic has access to your tax information.

Go to the following website http://www.irs.gov/taxpros/article/0,,id=109646,00.html and select “register.” Once you register on-line, the IRS will mail a letter with a confirmation code that is required to complete registration.

After you receive the confirmation letter, you will have to confirm the registration on line by typing in the confirmation number they give you. The letter from the IRS will give you those instructions. So, this is a two-step process. You will not have access to the IRS transcripts unless you complete both steps.

Printing and Saving Documents

E-service documents should be both printed and placed in the paper file as well as saved as a PDF document on the T Drive under the client’s number under IRS-TC.

While displaying the e-file document (such as the transcript of wage and income transcript) in a web browser window, select the print button at the bottom of the document. This will bring up a new window which will display the same document. (If using Mozilla Firefox, please press the Stop button on the new window once you see the document or the page will not stop loading. The stop button is a red “X” at the top of the window.) Then from the menu at the top of the page, select File, then Print. To print a physical document for the file, print to the default printer (top one on the list).

To save a document to the electronic file – you must print the PDF file, select Adobe PDF from the drop-down printer list, then click Print. A new “Save” window will pop up – find the client’s file on the T-drive and click Save. Do not use the “Save As” function from the File menu, as this will not save the document properly.

Ordering Returns and Older Transcripts

To order returns complete Form 4506. There is a $39 charge. For those clients who have limited funds request returns by writing the I.R.S. Disclosure Office (see IRS Contact Information) and ask for a waiver explaining the reason why, and specify the years. This is a Freedom of Information Act request.

Requesting e-Services Account Transcripts for

Innocent Spouse, Trust Fund Recovery Penalty (TFRP) and Bankruptcy

In some cases IRS creates two accounts such as when there is an innocent spouse claim, the IRS has assessed a Trust Fund Recovery Penalty (TFRP) or in certain bankruptcy situations.

Innocent Spouse

IRS sets up  3 accounts (one joint, one for  each of the spouses).  The joint account shows a zero balance and the other two accounts each show the deficiency.  Once the Innocent Spouse case is resolved the liability either goes back to the joint account or remains on whichever spouse’s separate account is determined to be liable.

In requesting an electronic transcript there is a selection for “1040 Separate Account” that shows this liability.  In some cases, the system will not recognize the POA for this separate account. You should then request a copy through Practioner Priority services.

Trust Fund Recovery Penalty (TFRP)

If you discover that the IRS may have assessed this penalty, amend your POA to specifically include it. You will be able to view this separate account on e-Services.

Bankruptcy

In instances where only one spouse files a petition in bankruptcy, the IRS will set up two accounts because the tax results will be different for each even though they filed a joint return. This allows the parties to correctly track the statute of limitations as well as the disposition of the tax. If a taxpayer was married and filed a petition in bankruptcy, there will be a separate account created. In requesting the electronic transcript, check all accounts on the pull down menu on e-services.

Resources

Form 4506, Request for Copy of Tax Form
Form 4506-T, Request for Transcript of Tax Return
E-Services Training Slides