Is a copy of an ID enough if you have not met the taxpayer?

I had the boyfriend of a taxpayer come in with the taxpayer's docs and she emailed me a copy of her ID.

The taxpayer has Strep Throat and the last thing I want is to make her come in and infect the office.

There is no refund fraud going on as there is a small balance due.

Is the ID enough? Even though it "feels' legit, I sense that I have not done my due diligence.

I have not filed yet.

Where is the guidance for how much diligence is needed to verify the ID of a taxpayer who you have never met? I couldn't find anything in Circular 230.

Google the taxpayer's name and location and see if there are any pictures online. Compare them to the photo ID.

That's basically the extent of the due diligence you'd be doing if she delivered it in person I imagine.

Thanks.

She emailed the ID. With a Google/FB search it looks legit - but I never actually met her.

I "feels" OK, but it also feels like my due diligence is poor.

I've filed many returns for taxpayers I've never met in person. They are usually referrals, and in addition I use e-signature for Form 8879, which means the taxpayer has to confirm their identity using Knowledge Based Authentication (KBA) that is acceptable to the IRS. That, plus the fact that I insist on receiving payment before efiling the return, is additional comfort to me that they are who they say they are.

There are no explicit ID collection requirements for EROs (Circ 230 is irrelevant here) when using ERO PIN method signed in ink by taxpayer, just stuff you "should" do. See Pub 1345.

This topic has come up many times before in this forum, so you should be able to find previous discussions as well. I hope I'm consistent with what I've said in the past, that is certainly my intention.

Thanks - I'll search back a bit in the forums.

In this group - you are all so amazingly helpful and generous with your time - it is very humbling. I appreciate it.