I think you are right. Thanks. It helps to discuss these
things with others. :-)

Jennifer DeBoer

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A related question:

- quote -

Agreed that as a notary I cannot notarize anything with my
name in it. But what about this scenerio:

Frist-time non-resident alien taxpayer comes into the office
(which happens in my neighborhood) and needs to file a W-7
with his 1040 or 1040NR to apply for an ITIN. For the W-7,
we need a certified copy of his passport (or other
documents). Can I perforn the notary function of certifying
that a copy of the document I just made is a true and
accurate copy of the original, if I am also preparing the
tax return?

Would it be different if my office manager certified the copy?

I might have suggested that was possible at a seminar I
taught a couple of months ago.... (oops?)

Bryan

------------------------ Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

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Jennifer D wrote:

- quote -

The reason behind the rule: Conflict of interest.

To notarize something one's self as "authentic" then present
it as authentic is generally considered a SELF-SERVING
operation.

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Jennifer D wrote:

- quote -

You can't notarize anything unless you are a Notary Public.
If you take the required class to become a notary, your
question will be clearly answered.

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Jennifer D wrote:

- quote -

Noting that the numbers were added by you (they do not
appear in the original), I believe the 2 and 3 should be
viewed as alternate endings to 1 (ie: and/or). Thus, there
are only 2 (not 3) options. But, I agree that the wording
seems a bit cumbersome.

Note that EAs are clearly NOT prevented from notarizing such
matters when NEITHER 2 or 3 are applicable.

MTW

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- quote -

I agree that if a notary (the EA) has an interest, he/she
should not notarize the document. This addresses the second
part of the rule. There are three parts to this rule, and
its the first part that I am confused as to the meaning.

A practitioner may not take acknowledgements...or perform
any official act as a notary public (1) with respect to any
matter administered by the IRS and (2) for which he/she is
employed, or (3) for which he/she may be in any way
interested.

I guess you could read 1 and 2 together, but in any event
this is a run on sentence. Its a bit awkward.

Jennifer DeBoer

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"Jennifer D" <best_scrivener[at]yahoo.com> wrote:

- quote -

Not at all bizarre. If the EA notarized a document that s/he
had a hand in creating w/r/t representation of a client,
then s/he is in effect attesting to her/his own signature.

--
D.F. Manno
dfm2a3l0t2[at]spymac.com
"The work goes on, the cause endures, the hope still lives
and the dream will never die."

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"Jennifer D" <best_scrivener[at]yahoo.com> wrote:

- quote -

Not being a notary, I can only opine, but it seems to be
that it would create a conflict of interest for one to
notarize a document that one is party to, even if the
relationship is an indirect one.

Gene E. Utterback, EA

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- quote -

Actually, it is more a rule on the notary end, not the tax end.
If you are not an EA, you should not notarize anything that has
you involved. For example, in PA, the POA for the state must
be notarized. I cannot notarize any that have my name on it.

Helen, EA in PA

Director, NAEA; Immediate Past President, PSEA; Tax Expert, AOL
Enrolled Agents - THE Tax Professionals

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Jennifer D wrote:

- quote -

Strictly speaking, I don't think you should ever notarize
anything to which you are in any way a "party." I would
expect to see such a limitation set forth in the state law
under which your notary status was attained. This isn't just
a matter Circular 230 or IRS "logic."

MTW

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Jennifer D wrote:

- quote -

Under most state laws a notary can not notarize a document
that he is a party to in some way.

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247
EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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"Jennifer D" <best_scrivener[at]yahoo.com> wrote:

- quote -

The statement by the taxpayer is authorizing the EA to
represent that taxpayer before IRS. It makes good sense
that the EA should not be able to notarize his/her own
signature on that document.

Wayne Brasch, CPA, M. S. Taxation

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As I mentioned in another email, I was reading Circular 230.
Can anyone explain the Service's logic for not allowing an
EA to notarize something that regard's the EA's
representation of TP? Am I correct in my interpretation?
It seems that if there were a sworn statement by the TP,
then the EA representing TP could not notarize the document?
I think this is also a bizarre rule.

Tax Cents LLC
Jennifer J DeBoer
New Philadelphia, OH

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