A new payment option can save a tax office time, but it also creates another place where two people might act on the same request. Before your team starts using it, put the handoff in writing.
On November 6, 2026, the IRS announced business-client payments in Tax Pro Account. Authorized tax professionals can now make certain payments through the service, where they previously could view business balances and payment activity. For small CPA and tax practices in Goshen and the Hudson Valley, this is a useful moment to review how a payment moves from client instruction to confirmed result.
The checklist below is an operational starting point. Have the responsible tax professional confirm the authority, tax treatment and deadlines for each client.
Know what changed, and what still needs checking
The IRS announcement lists payments toward a full or partial balance, an amended return, an extension, a proposed tax assessment, and a federal tax deposit. The professional must have the appropriate authorization for the client and tax matters involved.
Payment capability and the process for obtaining authority are separate. The current IRS help page says online POA and TIA requests through Tax Pro Account are available for individuals. It directs users who need authorization options for businesses to the Forms 2848 and 8821 submission process. Do not assume that seeing a client record, or having information-access authority, permits every payment task.
Before adopting the feature, have the responsible professional check the current IRS instructions and the options actually available for that client. Do not infer support for every business tax form, period or payment situation from the announcement.
Sources: IRS: Tax Pro Account expands to business-client payments (November 6, 2026); IRS: Tax Pro Account, current features and authorization help
Create one payment record before anyone submits
Use your existing restricted client-work system rather than a new shared spreadsheet full of financial information. Give each payment task a single record that the assigned staff can find. A useful record answers these questions:
- Which client, tax matter and period does this cover? Use a client reference where possible instead of repeating full identifiers.
- What amount and intended payment date did the client approve, and where is that approval recorded?
- Who confirmed that the professional has the required authority?
- Who will submit the payment, and who will review the result?
- Has the client or another preparer already paid or scheduled this same obligation through another route?
- Where will the confirmation and later follow-up be stored?
Assign one submission owner. If that person is away, explicitly reassign the task before someone else acts. A second reviewer can check the instructions without becoming a second person trying to complete the same payment.
This is a suggested office control, not a claim that the IRS requires this particular checklist or provides a built-in two-person approval feature.
Verify changed instructions outside the message thread
The FBI recommends independently verifying payment requests and changes to account numbers or payment procedures. A message from a familiar address can still be fraudulent.
For a new or changed funding instruction, call the client through a number your firm already trusts. Do not use a replacement number supplied in the same message. Record that verification occurred and who completed it. Keep any bank information in the firm's approved secure system rather than copying it into ordinary email or the task title.
Start from the official IRS Tax Pro Account page or a verified bookmark. If an unexpected message tells you to sign in to approve or fix a payment, open the known site separately. Stop and escalate discrepancies instead of letting an urgent deadline override the check.
Sources: FBI: Business Email Compromise
Separate submitted, confirmed and reconciled
A task marked “done” leaves too much room for misunderstanding. Consider separate statuses for awaiting approval, ready to submit, submitted, and reconciled. Define what evidence your office needs before moving to each stage.
After submission, store the confirmation or reference the service provides in the restricted client record. Note who submitted it and when. Assign a follow-up owner to check the available payment status and reconcile it with the client's records, rather than assuming that the initial screen completes every follow-up.
If a browser closes, a connection drops or the outcome is unclear, do not immediately send the payment again. First check the existing activity and saved confirmation, coordinate with the client, and use the applicable IRS support instructions if uncertainty remains. Keep the task marked unresolved until someone establishes what happened.
Before relying on any payment near a deadline, have the tax professional verify the applicable timing and processing rules. A new online option does not change the client's filing or payment obligations.
Test the handoff without moving money
Run a short tabletop exercise with invented client details. One person prepares a request, another checks it, and the designated submitter explains the next step without making a payment. Then try two exceptions: the client changes the instructions, and the submitter cannot tell whether the payment went through.
If the team cannot identify who can pause the task, who contacts the client or who resolves an uncertain result, fix the procedure before using it for live work. For a solo practice, use a deliberate second review and a written stop rule when instructions do not match.
Add the relevant data-handling and responsibility changes to your written security procedures and staff training. IRS Publication 5708 offers a WISP starting point and emphasizes tailoring the plan to the practice and keeping it current as operations change.
Sources: IRS Publication 5708: Creating a Written Information Security Plan
Document the procedure in the plan you maintain
FIX256's CPA & Tax Firm WISP Kit is currently listed at $59 as a one-time purchase. It includes an editable DOCX, a same-content PDF, a README and the kit license. It can provide a starting point for documenting your firm's security program; you must customize and implement it. Offer details checked November 10, 2026.
The kit is a template, not a tax-payment authorization, compliance certification or guarantee. FIX256 is not affiliated with or endorsed by the IRS or FTC. Have your own attorney or CPA review documents before relying on them.
Start with one practical question at your next staff meeting: if a client asks whether a payment was made, can the team find the approval, the submission evidence and the person responsible for follow-up in one place?