Checkbox designation.The Service has issued questions and answers on the new "checkbox designation" (see NewsNotes, "Practitioner Authorization," TTA TTA Telecommunications Technology Association (Korea) TTA Teacher Training Agency (UK) TTA Triangle Transit Authority (Raleigh/Chapel Hill/Durham, North Carolina, USA) , June 2000, p. 376). Q: Who can a taxpayer select as a designee des·ig·nee n. A person who has been designated. ? A: Beginning with the 2001 filing season, a taxpayer can identify, through a checkbox on any Form 1040 return, an individual paid preparer (not a company) to serve as a designee. Q: How will taxpayers designate des·ig·nate tr.v. des·ig·nat·ed, des·ig·nat·ing, des·ig·nates 1. To indicate or specify; point out. 2. To give a name or title to; characterize. 3. the paid preparer to discuss their return? A: The following recommended language would be on Form 1040: May the IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. discuss this return with the preparer shown below? (See Form 1040 instructions.) The taxpayer will check either ayes or a No box. Q: Which forms will have the checkbox? A: All 2000 Forms 1040 will have the checkbox, including Form 1040, 1040A, 1040EZ, 1040NR, 1040NREZ, 1040 (e-file), 1040A (e-file), 1040EZ (e-file), 1040PR, 1040SS. The checkbox designation is not available for telefiled returns. Q: What level of authorization would the checkbox give a designee? A: The checkbox designee would have the ability to: * Speak to Customer Service representatives on the phone and in person in response to a math error notice. * Correspond with the IRS in response to a math error notice. (Notices affected include CP 10,11, 12, 11A, 12A, 13A, 16, 18, 23, 24, 25, 30, 30A, 42, 45, 45S.) * Respond to the IRS about certain information contained in or missing from a return (e.g., invalid Null; void; without force or effect; lacking in authority. For example, a will that has not been properly witnessed is invalid and unenforceable. INVALID. In a physical sense, it is that which is wanting force; in a figurative sense, it signifies that which has no effect. Social Security number, missing schedule or attachment). * Inquire in·quire also en·quire v. in·quired, in·quir·ing, in·quires v.intr. 1. To seek information by asking a question: inquired about prices. 2. and receive information about a refund or payment. The checkbox designee would not be able to speak or correspond in response to an Underreporter issue, Examination inquiry, Appeals proceeding or collection notice unless Form 2848, Power of Attorney and Declaration of Representative, was also filed. Q: Would a designee receive duplicate DUPLICATE. The double of anything. 2. It is usually applied to agreements, letters, receipts, and the like, when two originals are made of either of them. Each copy has the same effect. copies of math error notices? A: No. Q: How long does a designation remain in effect? A: The purpose of the checkbox designation is to facilitate return processing. After the missing schedule/attachment is received or math error notice is resolved, the designation would no longer be in effect. Q: Would a subsequent Form 2848 supersede To obliterate, replace, make void, or useless. Supersede means to take the place of, as by reason of superior worth or right. A recently enacted statute that repeals an older law is said to supersede the prior legislation. a designation? A: Yes. Q: Will the checkbox be added to any business returns? A: A study is underway to include the checkbox on such returns in the future. |
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