Letter 937, Transmittal Letter for Power of Attorney, is a cover letter. The IRS sends it to your authorized representative along with a copy of a letter, report, or form the IRS sent to you. It does not raise a new issue on its own.
When you have authorized a representative on Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, and the authorization directs copies to that person, IRS examiners send the representative copies of what they send you, at the same time. Letter 937 is how they do it.
What Comes With It
The enclosure section of Letter 937 identifies what is enclosed. Common enclosures include:
- An audit initial contact or appointment letter
- Form 4564, Information Document Request
- Form 872, Consent to Extend the Time to Assess Tax
- Form 4549, Report of Income Tax Examination Changes
- A statutory notice of deficiency, or Letter 3523, the notice of determination in certain employment tax cases
- Exam closing letters
Blank forms and publications available on irs.gov are not sent with it.
What to Do
- Representatives: match the enclosure to the client file and calendar any deadline in the enclosed document.
- Taxpayers: you should have received the original of the enclosed document directly. Act on it, or make sure your representative is.
Deadlines
Any deadline comes from the enclosed document, not from Letter 937. The deadline runs from the document mailed to the taxpayer, not from when the representative's copy arrives.
If an authorization doesn't cover every year in a notice of deficiency, the IRS doesn't send the representative a copy. It tells the taxpayer instead. Make sure your Form 2848 lists every year in dispute.
If you need a representative to handle IRS correspondence for you, call us at (813) 229-7100.