IRS seeks recommendations for e-signature standards


The IRS is seeking recommendations for electronic signature (e-signature) standards. Currently, the IRS has a review process to approve alternative signature methods. The use of e-signatures has been adopted on an ad hoc basis, and, upon approval, the IRS implements the appropriate policy changes.

The IRS wants to use consistent standards for its partners and stakeholders; therefore, it has proposed five core signing requirements: (1) the signer must use an acceptable electronic form of signature; (2) the electronic form of signature must be executed or adopted by a person with the intent to sign the electronic record; (3) the electronic form of signature must be attached to or associated with the electronic record being signed; (4) there must be a means to identify and authenticate a particular person as a signer; and (5) there must be a means to preserve the integrity of the signed record.

The IRS requests recommendations from the public on six related issues before it adopts the core requirements.

Source: IRS Announcement 2013-8, I.R.B. 2013-4, January 22, 2013.

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