◆ Roles & Permissions

Responsible Official / ERO

IRS Pub 3112 §4, IRC §7216

ERO — IRS Authorized e-File Provider

IRS Pub 3112, Rev. Proc. 2007-40

Responsible Official — IRS e-File Program

IRS Pub 3112 §4.2, Rev. Proc. 2007-40 §5

Paid Tax Return Preparer

IRC §6109(a)(4), IRS Pub 1345 §3

Enrolled Agent — Federally Licensed

31 CFR §10, Circular 230 §10.3

CPA — State Licensed

Circular 230 §10.3(a), IRC §7701(a)(36)

Attorney — Unlimited Practice Rights

Circular 230 §10.3(b), IRC §7525

Non-Signing Preparer / Support Staff

IRS Pub 4557 §3, IRC §7216

Reviewing Preparer

IRS Pub 1345 §3.4, Rev. Proc. 2007-40

Administrative Staff

IRS Pub 4557 §2, GLBA Safeguards Rule

Accounting Staff

GLBA Safeguards Rule, IRC §6103

Notary — State Commissioned

State Notary Laws, IRS Pub 4557

EFIN Administrator

IRS Pub 3112 §3, Rev. Proc. 2007-40 §4

Centralized Authorization File Manager

IRC §7521, IRS Form 2848/8821, CAF Unit

Income Verification Express Service Agent

IRS IVES Program, Form 4506-C

Bank Products Administrator

SBTPG Agreement, IRS Pub 4600

Non-Tax Administrative Staff

IRC §7216 Consent Required for Client Data

IT Security Officer

IRS Pub 4557 §4 (IT Security), GLBA §501(b)

Automated Assistant — Non-Signing

IRS Pub 4557 §5, IRC §7216 (AI data use)

Taxpayer — Self-Service

IRS Pub 1345 §3.4, IRC §6103

Non-Tax Administrative Staff

IRS Pub 4557 (general data security)

Non-Tax Financial Services Staff

CROA (15 USC §1679), FCRA, IRS Pub 4557