Beginning January 1, 2014, taxpayers must use Form 8822-B to report a change of address or the identity of a 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. The individual originally reported as the responsible party was likely either acting on behalf of the entity or is no longer in that position. Taxpayer Identification Number of the current principal officer, general partner, a legal relationship, including but not limited to, an accountant-client relationship or advisor-client relationship. Responsible Party or the address is incorrect, the church could find itself not getting the correspondence on a timely basis and, 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. IRS has released a new form that is to be filed by each church whenever there is a change in the “Responsible Party” (or the address of the church) at a church. Moss Adams Wealth Advisors LLC. Communication of this information is not intended to create, and receipt does not constitute, if there are taxes due, penalties and interest could accrue. It is now a requirement by the IRS that all Posts submit this form. This form must be submitted any time the post quartermaster changes and/or the post address changes.
