POA/TIA notices coming when revocation is required – Part II July 2020 Tax News

In the April 2020 edition of Tax News, we let you know that beginning in May 2020, when we receive information that a taxpayer is deceased, we would revoke any Power of Attorney (POA) declaration or Tax Information Authorization (TIA) that the taxpayer was listed on and would send a notice.

One exception to this new procedure was for POAs and TIAs properly established after a taxpayer’s death. These will remain in effect unless otherwise revoked or expired.

We want to let you know that a similar process for deceased representatives will begin this July. When we receive information that a representative is deceased, we will:

  1. Remove them from any POAs or TIAs that they are listed on
  2. Send a notice. Instructions will be provided with these notices for what to do in the event of an error.

One important note: POAs and TIAs that list multiple representatives will remain active even after a deceased representative is removed. However, POAs and TIAs that list only a deceased representative will be revoked entirely.