I only had one question for the IRS:
“Can a student attorney with an unlimited power of attorney sign a Form 656 (Offer in Compromise) on behalf of a client?”
I call the IRS’ practitioner priority line. Hold for about 30 minutes. Get transferred.
I hold for 10 more minutes. Get transferred again.
Reach a third person who gives me a number.
The number is to a voice message that tells me to dial a second number.
I dial the second number. I hold for 10 more minutes. Tell the agent (who wants to transfer me) that I have already talked to three different people and dialed three different numbers. The agent apologizes and transfers me.
I hold for 10 more minutes and reach Agent Smithberg-Doe.
IRS Agent: “Hi, My name is John Smithberg-Doe. My employee number is 1234567-1000. How can I help you?”
Me: “Hi, I am a student attorney with an unlimited power of attorney for a client. Can I sign a form 656 Offer in Compromise on his behalf?”
IRS Agent: “Uh, I dunno. The form is on the website. IRS.gov.”
Me: “Yes. I have the form in front of me. I would like to know if I can sign it on behalf of the client.”
IRS Agent: “Well, I dunno. Do you have a power of attorney on file?”
Me: “Yes. It’s just that the form says ‘taxpayer signature’ and I wondered if my client needs to sign or if I can sign on his behalf.”’
IRS Agent: “Erm. Well do you have the power to sign returns?”
Me: “Well, the power of attorney only excludes “certain returns” without saying what those are. Plus, this is a Form 656, not a return.”
IRS Agent: “Hm.” [long pause] “Well it looks like you’re held just as liable as he is.”
Me: “Howso?”
IRS Agent: “Because you have a CAF number, an address…zip code…mandatory signatures…it says mandatory signature! It’s not optional. It’s mandatory! I don’t see a way around it. You can’t sign returns or checks. You don’t have the power!”
Me: “But this is not a return or a check. And my power of attorney is unlimited, and the form 656 is not listed as an excluded item. Plus, it’s not like there would be no signature on this form. It would be an attorney’s signature on behalf of a client.”
IRS Agent: [5 minute pause] “Well, hm. I honestly don’t think you do have the power to sign it.”
Me: “Well do you know of anyone who would know for sure?”
IRS Agent: “…Every place on this form it says taxpayer signature. Even on the instructions. Hmmm. The letters and forms we have here don’t say anything about the power of attorney signing the 656, and for me, if I was in your shoes, I wouldn’t spend $150 of your client’s money just to get it sent back.
“But hm. Maybe not.
“We put the words “must” and “mandatory” but it also talks about the Power of Attorney…
…and you’re the authorized representative. And I can’t even talk to taxpayers without the power of attorney’s permission. So I guess we have to accept the form if you have the power of attorney. Well, I guess. And I don’t have anywhere to transfer you to. I can just tell you what they tell us to do. Did they give you the number for practitioner priority?”
Me: “Yes, they transferred me four times and sent me to you.”
IRS Agent: “Hmmf. Well what I DO know is that they make us treat you like attorneys in court so here’s my employee number, and just tell them that I said it was okay. Date and time it. Send in the form with your power of attorney.”
With the long pauses the entire exchange took over 50 minutes. The entire ordeal took over an hour and a half.
And yes, I’m getting my client’s signature on the form anyway. I’m not going to test this apparently novel area of tax procedure on my client’s time.
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