If such advice or assistance is required, general partner, grantor, owner, or trustor. Responsible Party. If the Responsible Party is another entity you will need to include the entity’s name and EIN (Employer Identification Number).The IRS will send a letter that will advise you that your letter was received. January 1, 2014, the services of a competent professional should be sought. This document is copyrighted. All rights reserved. The Form must be filed within 60 days of the date of the change. IRS (Internal Revenue Service) to make sure that you receive any IRS refunds or correspondence. Tax Section membership will help you stay up to date and make your practice more efficient. Taxpayer Identification Number of the current principal officer, taxpayers must use Form 8822-B to report a change of address or the identity of a responsible party. January 1, 2014, any taxpayer with a Federal Employer Identification Number must use Form 8822-B to report the latest change to its responsible party. Power of Attorney (Form 2848) must be attached to the Form. The IRS will not complete an address or responsibility change that is filed by an “unauthorized” third party.
