We are filing an administrative adjustment request and therefore need to attach Forms 8082, 8985, and 8986.

These contain sensitive taxpayer information.

1. Should these attachments be encrypted for efiling or unencrypted?

2. If encrypted, how do we tell the taxing authority what the passwords are so that they can open them?

3. Should all of the 8986's be combined into one file or separately attached?

Thanks.