Instructions
If this agreement is for any year(s) you filed a joint return, both husband and wife
must sign the original and copy of this form unless one, acting under a power of
attorney, signs as agent for the other. The signatures must match the names as they
appear on this form.
If you are an attorney or agent of the taxpayer(s), you may sign this agreement
provided the action is specifically authorized by a power of attorney. If you didn't
previously file the power of attorney, please include it with this form.
If you are acting as a fiduciary (such as executor, administrator, trustee, etc.) and
you sign this agreement, also attach a completed Form 56, Notice Concerning
Fiduciary Relationship, if you haven't already filed one.
If the taxpayer is a corporation, sign this agreement with the corporate name
followed by the signature and title of the officer(s) authorized to sign.
Catalog Number 16963W
Form 907 (Rev. 1-2001)
Instructions for Internal Revenue Service Employees
Complete the Division Executive's name and title depending upon your division.
If you are in the Small Business /Self-Employed Division, enter the name and title
for the appropriate division executive for your business unit (e.g., Area Director for
your area; Director, Compliance Policy; Director, Compliance Services).
If you are in the Wage and Investment Division, enter the name and title for the
appropriate division executive for your business unit (e.g., Area Director for your
area; Director, Field Compliance Services).
If you are in the Large and Mid-Size Business Division, enter the name and title of
the Director, Field Operations for your industry.
If you are in the Tax Exempt and Government Entities Division, enter the name and
title for the appropriate division executive for your business unit (e.g., Director,
Exempt Organizations; Director, Employee Plans; Director, Federal, State and
Local Governments; Director, Indian Tribal Governments; Director, Tax Exempt
Bonds).
If you are in Appeals, enter the name and title of the appropriate Director, Appeals
Operating Unit.
The signature and title line will be signed and dated by the appropriate authorized
official within your division.