Client (H&W) has a GA filing requirement but resides abroad most of the year. We are in the midst of resolving an issue with the IRS for 2016, so it is possible that GA will get information from IRS that will require a response. We have obtained GA POA from clients. My employer, a CPA, and I (a non-owner EA) are on it. If we set up a GTC account, do we do so as a firm or do we each have an individual account?
Neither I nor my employer (as far as I am aware) have a GA filing requirement.