Tax alert

TE/GE revises exam procedures to permit digital communication

Jul 06, 2022
#
Federal tax Nonprofit

The IRS recently issued an internal memorandum requiring Tax Exempt and Government Entities (TE/GE) division employees to invite taxpayers to use secure messaging for all compliance activities that begin on or after June 22, 2022. The Taxpayer Digital Communications Secure Messaging (TDC SM) system is akin to a web-based email service, providing taxpayers and their representatives a platform for secure, digital communication with the IRS.

Upon invitation, taxpayers may opt-in to TDC SM by submitting Form 15314 and creating an online messaging account. Once registered, taxpayers and their representatives will receive email notifications of any new messages from the IRS sent via TDC SM. To protect taxpayer privacy, email notifications will not include any taxpayer identifying information. Rather, it will provide a direct link to TDC SM’s web-based messaging platform, where taxpayers and their representatives may read and respond to messages and include attachments securely. 

Taxpayers are not required to participate in TDC SM; however, the system is intended to provide a more efficient and user-friendly platform for taxpayers and their representatives to exchange information and documents with the IRS. Unlike traditional fax or mail, which increase potential communication losses and time, all records of communications on TDC SM are saved securely and digitally. General information can be found in IRS Publication 5295.

RSM contributors

Subscribe to tax updates and insights

Choose from timely legislation and compliance alerts to monthly perspectives on the tax topics important to you.
Select your preferences now.