IRS Form 12508

[mstaxresolution@gmail.com]

Can a representative (Enrolled Agent) who has a valid POA sign Form 12508 on behalf of the taxpayer? Taxpayer is an OTR and is often not available.

[New York Enrolled Agent]

Can a representative (Enrolled Agent) who has a valid POA sign Form 12508 on behalf of the taxpayer? Taxpayer is an OTR and is often not available.

Before you sign, how do you know the answers to all the questions? What you can do and what you should do might be different.

[mstaxresolution@gmail.com]

Thank you for your question. The taxpayer provided a preliminary draft, complemented by answers to questions I presented to him, before I finalized the form. It's now ready to be faxed, and he's out of town and won't be back in town for awhile, so I'm wondering if I'm allowed to sign on his behalf. The 30 day response period is rapidly closing.

[Lion]

What did your client list under Additional Acts Authorized? See instructions for 5a.

[mstaxresolution@gmail.com]

Ahhh...nothing...none of the boxes under 5a were checked. Well, that apparently answers my question. Thank you Lion, and New York Enrolled Agent.

[mstaxresolution@gmail.com]

Well, I was just informed my client paid the entire balance in full (online payment). So, does that negate any response to the spouse who filed the 8857? IOW, it appears there's no need to file the 12508. I guess what I'm trying to ask - although the tax balance has been paid, could the 8857 continue and eventually result in the IRS recalculating the return for the benefit of the spouse who filed the 8857, and perhaps offering a refund to that individual and an ensuing tax bill to my client?

[New York Enrolled Agent]

Well, I was just informed my client paid the entire balance in full (online payment). So, does that negate any response to the spouse who filed the 8857? IOW, it appears there's no need to file the 12508. I guess what I'm trying to ask - although the tax balance has been paid, could the 8857 continue and eventually result in the IRS recalculating the return for the benefit of the spouse who filed the 8857, and perhaps offering a refund to that individual and an ensuing tax bill to my client?

?6015 permits an innocent spouse relief from a joint and several liability. If that liability is fully paid then in the absence of an IRS audit and an additional assessment, there can be no ensuing tax bill to your client. Any relief to an innocent spouse would not create an assessment.

[mstaxresolution@gmail.com]

Thank you New York Enrolled Agent. You've made my day!