Keep Mailing Letters To IRS Despite The Modern Era

Annette Nellen

Chief Counsel Advice 201710027 (3/10/17) states that determination letter requests, such as on Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, cannot be faxed to the IRS because an original signature is required.

Wow!

If you were born before the 21st century, you likely know the following:

  • What a fax machine is, where to find one and how to use it.
  • How to address an envelope (and you might even own a few) and how to affix a postage stamp (and you likely have a few in your home).

In contrast, members of Gen Z (born in 1998 or later) have always lived without the need to use a fax machine, envelope or postage stamp. They likely want to continue to live this way, as do many folks from earlier generations. They rightfully wonder why the form can’t just be completed online and then hit the “send” button.

Why do we still have tax practices that require 20th century tools?

What do you think?

Annette Nellen, CPA, Esq., is a professor in and director of San Jose State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, state taxation, employment tax, ethics, tax policy, tax reform, and high technology tax issues.

Annette is the immediate past chair of the AICPA Individual Taxation Technical Resource Panel and a current member of the Executive Committee of the Tax Section of the California Bar. Annette is a regular contributor to the AICPA Tax Insider and Corporate Taxation Insider e-newsletters. She is the author of BNA Portfolio #533, Amortization of Intangibles.

Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform.

Prior to joining SJSU, Annette was with Ernst & Young and the IRS.

Twitter LinkedIn 

Subscribe to TaxConnections Blog

Enter your email address to subscribe to this blog and receive notifications of new posts by email.



2 comments on “Keep Mailing Letters To IRS Despite The Modern Era

Comments are closed.