![]() The IRS plans to expand this capability to additional notices and to live interactions with taxpayers, including those over the phone and in person. The taxpayer's documents are available to the IRS employee assigned to the case and remain available indefinitely until the employee retrieves them, at which time they're archived for 180 days and then deleted from the system. The taxpayer may upload up to 40 JPEGs, PNGs or PDFs, with the latter limited to 120 pages, each. They may then upload scans, photos or digital copies in JPEG, PNG or PDF format, with a maximum file size of 15 MB per file.
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