1. Introduction: What is Form 15122?

IRS Form 15122, officially titled Notarized Centralized Authorization File (CAF) Information Verification, is a specialized security verification form published by the Internal Revenue Service (IRS). It is governed by the Return Preparer Office (RPO) and the Centralized Authorization File (CAF) Unit under federal practitioner oversight guidelines.

This form is not a tax return filed by everyday taxpayers or businesses. Instead, it is sent to tax professionals—including Certified Public Accountants (CPAs), enrolled agents, tax attorneys, and unenrolled return preparers—enclosed with Notice CP322 or Notice CP322B. When the IRS detects suspicious activity or conducts security reviews on a Centralized Authorization File (CAF) account, Form 15122 requires the practitioner to verify their identity and practice details before a licensed Notary Public to maintain their authorization to represent clients before the agency.

2. Purpose of the Form: Why Does Form 15122 Exist?

A Centralized Authorization File (CAF) number is a unique nine-digit identification number assigned to tax professionals who submit Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization). A CAF number is a powerful credential: it allows a practitioner to access confidential client tax transcripts, receive copies of IRS notices, and negotiate audits or collections on behalf of taxpayers.

Because CAF numbers grant broad access to sensitive financial data, they are high-value targets for identity thieves and cybercriminals. Bad actors frequently attempt to hijack dormant CAF numbers or file forged authorization forms to harvest client information and divert tax refunds. Form 15122 was created as an anti-fraud security barrier:

Verifying Practitioner Identity: By requiring an in-person physical appearance before a commissioned Notary Public with a government-issued photo ID, the IRS ensures that the true owner of the CAF number is in control of the account.
Reconciling Practice Credentials: It confirms the practitioner’s active business address, phone number, Electronic Filing Identification Number (EFIN), and Secure Object Repository (SOR) mailbox.
Protecting Taxpayer Accounts: It prevents unauthorized third parties from obtaining client transcripts or intercepting confidential tax communications.

3. Who Needs to File This Form?

Form 15122 is an inquiry-driven document that you only complete if the IRS contacts you directly. You need to complete and submit Form 15122 if:

You are a tax professional who received IRS Notice CP322 or Notice CP322B requesting verification of your Centralized Authorization File records.
Your CAF number was flagged by IRS fraud filters due to an unusual surge in authorization requests, address discrepancies, or suspected unauthorized access.
Your CAF number has been temporarily placed on an administrative hold pending identity confirmation.
You are an authorized representative seeking to reactivate or secure your practitioner account.

4. Who Is Exempt / Not Required to File?

The vast majority of tax professionals and taxpayers will never handle Form 15122:

Practitioners Without Notice CP322: If you did not receive Notice CP322 or Notice CP322B from the IRS, you cannot submit Form 15122. You cannot use it to request a new CAF number or voluntarily update your profile.
General Taxpayers and Clients: Everyday citizens who sign Form 2848 to hire an accountant never complete Form 15122; it is strictly for the practitioner who holds the CAF number.
Practitioners with Active, Unflagged Credentials: Tax professionals whose CAF profiles have no security flags or data conflicts do not file this form.
Applying for an Initial CAF Number: New practitioners obtain a CAF number simply by checking the “Specific Use Not Recorded on CAF” or leaving the CAF box blank on their first Form 2848; they do not file Form 15122 to apply.

5. When to File: Deadlines and Frequency

Form 15122 is an event-based response document rather than an annual recurring filing. It carries an urgent deadline printed directly on the accompanying notice.

Notice CP322 typically requires you to complete, notarize, and return Form 15122 within 30 calendar days from the date printed on the notice. Meeting this 30-day deadline is critical: if you fail to respond on time, the IRS will deactivate your CAF number. Deactivation halts your access to the IRS Transcript Delivery System (TDS), revokes your e-Services privileges, and causes all newly submitted Forms 2848 and Forms 8821 to be automatically rejected. If you need extra time to visit a notary or locate identification documents, call the telephone number listed on Notice CP322 before your deadline expires.

6. Where and How to File

Form 15122 cannot be submitted through commercial tax preparation software. The IRS provides two primary methods to deliver your notarized verification:

IRS Document Upload Tool (Fastest & Recommended Method): Check Notice CP322 or CP322B for a QR code and secure website link. You can scan the QR code, log in to the Document Upload Tool (DUT), and upload a high-resolution scan of your notarized Form 15122 along with a copy of your valid photo identification.
Submission by Mail: You can mail the original notarized paper Form 15122 and a clear photocopy of your government-issued photo ID to the designated IRS address as per instructions printed on your Notice CP322 (typically an IRS CAF Unit in Ogden, Utah; Memphis, Tennessee; or Philadelphia, Pennsylvania).
Certified Mail Recommended: If mailing, always send the package via certified mail with return receipt requested to prove delivery before the 30-day deadline.
Never Mail Original IDs: Always include a clear photocopy of your driver’s license or passport. Never mail your original physical identification card.

7. Step-by-Step Instructions to Fill Form 15122

Form 15122 is a single-page document divided into practice information, practitioner attestation, and an official notary acknowledgment block. The table below outlines each section of the form.

Section	Field / Topic	Required Information & Instructions
Part 1	Practice Information	Practitioner full legal name, nine-digit CAF number, business name, and business street address.
Part 1	Contact Details	Primary telephone number, fax number, and secure professional email address.
Part 1	System Credentials	Yes/No checkboxes for e-Services account, Electronic Filing Identification Number (EFIN), and SOR mailbox.
Part 2	Submitting Individual	Printed legal name, original signature, and execution date (must be signed before a notary).
Part 3	Notary Acknowledgment	State, county, date appeared, verification of photo ID, notary signature, official seal, and commission expiration.

Part 1: Practice Information and Account Credentials

Enter your full legal name exactly as it is registered with the IRS Return Preparer Office. Enter your assigned nine-digit Centralized Authorization File (CAF) number. Provide your registered business name, complete physical business address (including suite number, city, state, and ZIP code), primary daytime phone number, fax number, and email address.

You must also complete the system access checkboxes:

e-Services Account: Check Yes or No to indicate whether you maintain an active IRS e-Services account.
Electronic Filing Identification Number (EFIN): Check Yes or No, and enter your six-digit EFIN if you are an authorized e-file provider.
Secure Object Repository (SOR) Mailbox: Check Yes or No, and enter your SOR mailbox username if you receive electronic transcripts online.

Part 2: Person Submitting This Form

Print or type your full legal name. Do not sign or date Part 2 yet. You must sign this section in the physical presence of a commissioned Notary Public. Signing the document before you meet the notary will invalidate the acknowledgment.

Part 3: Notary Acknowledgment

This section must be completed exclusively by a licensed Notary Public. You must physically appear before the notary, present an unexpired, government-issued photo identification (such as a driver’s license or passport), and sign the document in their presence. The notary will complete the state and county jurisdiction, record the date, attest that you presented valid identification, sign their name, and affix their official notary stamp or seal.

8. Required Documents and Information Needed Before Filling

Before meeting with a notary and completing Form 15122, assemble the following records:

The original Notice CP322 or Notice CP322B received from the IRS.
Your active nine-digit Centralized Authorization File (CAF) number.
An unexpired, government-issued photo ID (state driver’s license, U.S. passport, or state identification card).
Your firm’s six-digit Electronic Filing Identification Number (EFIN) and e-Services login credentials (if applicable).
A clear, high-resolution photocopy of your photo identification to submit alongside the form.

9. Common Mistakes to Avoid

Errors on Form 15122 can result in an immediate suspension of your practice rights. Watch out for these frequent mistakes:

Signing the Form Before Seeing the Notary: A notary cannot legally notarize a document that was signed prior to your appearance. You must sign Part 2 in front of the notary.
Forgetting to Enclose a Copy of Your Photo ID: Submitting Form 15122 without an attached photocopy of your valid photo identification will cause the IRS to reject the verification packet.
Missing Notary Seal or Expiration Date: Ensure the notary affixes a clear, legible seal or stamp and enters their exact commission expiration date. Faint or missing stamps are rejected by IRS scanning systems.
Inconsistent Business Details: Ensure the business address, phone number, and name match your IRS PTIN profile and state licensing board records. Major discrepancies trigger further fraud investigations.
Missing the 30-Day Response Window: Failing to submit your notarized form within 30 days results in an automatic freeze on your CAF number.

10. Penalties for Non-Filing or Errors

Because Form 15122 is an administrative security credential form, there are no direct monetary fines for not filing. However, the professional and operational penalties for tax practitioners are severe:

Deactivation of Your CAF Number: If you fail to respond to Notice CP322, the IRS will permanently deactivate or suspend your CAF number.
Rejection of Client Authorizations: All newly submitted Forms 2848 (Power of Attorney) and Forms 8821 (Tax Information Authorization) will be rejected, preventing you from representing clients in audits, appeals, and collections.
Loss of e-Services and Transcript Access: Deactivation revokes your ability to pull instant tax transcripts, wage records, and account histories through the IRS Transcript Delivery System (TDS).
Disruption to Client Representation: You will be unable to call the IRS Practitioner Priority Service (PPS) line to resolve client issues, damaging your professional reputation and firm revenue.
Federal Perjury Charges: Falsifying identity records or impersonating a practitioner on Form 15122 is a federal felony punishable under 18 U.S.C. Section 1001.

11. Related Forms or Schedules

Form 15122 operates within an interconnected network of federal practitioner authorization and identity forms:

Notice CP322 / Notice CP322B: Request to Verify Centralized Authorization File Information (the triggering notice).
Form 2848: Power of Attorney and Declaration of Representative (the primary form used to represent clients).
Form 8821: Tax Information Authorization (used to inspect client records without representation).
Form 14039: Identity Theft Affidavit (used if your CAF number or identity was stolen).
Form 8633: Application to Participate in the IRS e-file Program (used to obtain an EFIN).
Treasury Department Circular No. 230: Regulations Governing Practice before the Internal Revenue Service.

12. Frequently Asked Questions (FAQs)

1. Why did the IRS send me Notice CP322 and Form 15122?

The IRS sent Notice CP322 because its automated security filters detected unusual activity associated with your CAF number, identified conflicting contact details across IRS databases, or selected your account for a routine identity verification check to protect against credential theft.

2. Can I use an online or remote electronic notary (RON) for Form 15122?

IRS instructions explicitly state that the signer must physically appear before the notary, affirm the contents under oath, and present valid physical identification. Unless your specific notice explicitly authorizes remote online notarization, you should use an in-person notary to avoid processing rejections.

3. What happens to my existing clients while Form 15122 is being processed?

If your CAF number has been placed on an administrative hold, IRS phone representatives cannot discuss client accounts with you until your identity is verified. Resolving Form 15122 promptly restores full access to your existing client authorizations.

4. What forms of photo identification does the IRS accept?

The IRS accepts unexpired, government-issued photo identification, including a state driver’s license, a state-issued identification card, a U.S. passport, or a military ID card. The name on your photo ID must match your practitioner name.

5. Can I email Form 15122 to the IRS?

No. Standard, unencrypted email is not secure for transmitting sensitive notarized documents and Social Security numbers. You must upload the form using the official IRS Document Upload Tool or mail it to the address listed on your Notice CP322.

6. How long does it take the IRS to reactivate my CAF number after I submit the form?

If you upload your notarized Form 15122 and photo ID using the IRS Document Upload Tool, the CAF Unit typically processes the verification within 10 to 15 business days. Submissions sent by mail take longer due to postal handling and manual scanning.

13. Conclusion: Key Takeaways

IRS Form 15122 is a critical security safeguard designed to protect tax practitioners from credential theft and maintain the integrity of the Centralized Authorization File system. When the IRS issues Notice CP322, taking immediate steps to verify your identity ensures that your practice rights and client authorizations remain fully intact.

Because failing to respond within 30 days results in the deactivation of your CAF number and the shutdown of your IRS e-Services access, practitioners should schedule an appointment with a Notary Public immediately, attach a clear photocopy of their government-issued photo ID, and submit Form 15122 using the IRS Document Upload Tool or certified mail.

IRS Form 15122 Guide: Notarized CAF Number Verification