In an effort to thwart cyber-criminals, e-Services has launched an enhanced authentication process. The purpose is twofold; to make sure the person registering is who they say they are, and to strengthen security through a two-factor authentication process.
So if you have not yet created a Secure Access account, then you should review the requirements here as you will be asked to provide additional information when you do register.
For a complete overview about e-Services Secure Access visit the IRS webpage.