IRS Allows Substitute for Estate Tax Closing Letters Accountingweb.com The delivery system access “defaults to approved principals, responsible officials, and principal consents on the e-file application,” the IRS states. “These individuals may authorize Transcript Delivery System access to ‘delegated users’ in their … Click here to read the full article… To read more news like IRS Allows Substitute for Estate Tax Closing Letters — Accountingweb.com visit SoundTaxServices.com