A quarterly magazine from the National Association of Enrolled Agents
Fall 2024 vol.42 no.3
Is an Identity Protection Personal Identification Number a Required Element of a Taxpayer Signature for Purposes of the Assessment Statement of Limitations?
Tax Court

Is an Identity Protection Personal Identification Number a Required Element of a Taxpayer Signature for Purposes of the Assessment Statement of Limitations?

Robin J. Fowler (155 T.C. 7 (September 9, 2020)) answers the question of whether the Internal Revenue Service (IRS) can choose to reject a validly e-filed tax return because it is missing the identity protection personal identification number (IP PIN). T... Sherrill Trovato, EA, USTCP

Jan/Feb 2021, Tax Court, Tax Court, IP PIN, identity theft