Persons

Person records hold demographic information about the individuals and businesses with whom your organization communicates. Demographic information includes phone number(s), names and aliases, identification numbers, employment information, etc.

In the above example, 2 person records would be needed, one for Pam Jones and another for Joe Smith.

A new person is added when you first have contact with a person; the person does not have to be a taxpayer before he or she is added. For example:

• If John Doe is the main contact for XYZ Corporation, John might not live in the taxing jurisdiction. You can add John as a new person and link him to any of the XYZ Corporation accounts as a contact (but not financially responsible).

• In situations with non-filers and investigations, you can add a new person and associate it with the case. If the tax authority thinks that ZZZ Corporation is operating as a business but not registered and paying taxes, the tax authority may create a person record at the beginning of the investigation to send correspondence.