Based on comments and feedback from the CAA community, the IRS is extending the deadline for CAAs and responsible parties to complete the forensic training requirement to December 31, 2013.
The Internal Revenue Service currently does not endorse any particular vendor. If you search for “forensic document training” on the Internet, multiple vendors will be listed. Vendors provide various levels of training. Some provide up to 5 hours of online training while others provide up to two weeks of classroom training. You should evaluate the training based on the types of documentation you review. Until more specific information regarding vendors is available, good faith effort to comply with the training requirements.
This training must aid in identifying fraudulent identification documents. It must provide the skills to effectively recognize fraudulent documents, such as, passports, driver’s licenses, birth certificates, visas, national identification cards, military and US state ID cards. The original written certification must be sent to the IRS no later than January 31, 2014 at the address listed below.
Internal Revenue, ITIN Policy Section
401 W. Peachtree St, NW, Mail Stop 97WI
Atlanta, GA 30308
All Responsible Parties shall complete forensic training once every four years.
Additionally, to help recognize fraudulent documents, if relevant, CAAs should consider the use of the following tools and reference materials listed below:
- Black or ultra-violet lights, magnifying glasses and/or jeweler’s loop, Mexican government decoders.
- The 2012 Edition of ID Checking Guide U.S./Canada, and the 9th Edition of International ID Checking Guide.