Rev. Proc. 84-20

SECTION 1. PURPOSE

.01 The purpose of this Revenue Procedure is to provide instructions to Federal and State agencies requesting the following data from the Internal Revenue Service:

a) Taxpayer Addresses

b) Tax Delinquent Account Status Indicator (Federal agencies only)

.02 The instructions in this Revenue Procedure relate to large volume requests. Information on procedures regarding non-volume requests can be obtained by contacting the local Internal Revenue District Office.

.03 The Internal Revenue Service is authorized to provide taxpayer addresses under certain provisions of the Internal Revenue Code. Among these provisions are:

a) Section 6103(m)(2) which reads as follows:

"(2) FEDERAL CLAIMS-

(A) IN GENERAL-Except as provided for in subparagraph (B), the Secretary may, upon written request, disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with sections 3711, 3717, and 3718 of Title 31.

(B) SPECIAL RULE FOR CONSUMER REPORTING AGENCY-In the case of an agent of a Federal agency which is a consumer reporting agency (within the meaning of section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the mailing address of a taxpayer may be disclosed to such agent under subparagraph (A) only for the purpose of allowing such agent to prepare a commercial credit report on the taxpayer for use by such Federal agency in accordance with sections 3711, 3717, and 3718 of Title 31."

b) Section 6103(d) relating to the disclosure to any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for the administration of State tax laws.

.04 The Internal Revenue Service is authorized to provide a Tax Delinquent Account Status Indicator to Federal agencies under Section 6103(1)(3) of the Internal Revenue Code. This Section authorizes the Secretary of Treasury to disclose to a Federal agency administering any included Federal loan program, whether an applicant for a loan under such program has a tax delinquent account (TDA).

a) For purposes of the above paragraph, the term "included Federal loan program" means any program under which the United States or a Federal agency makes, guarantees, or insures loans, and with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of the above paragraph to such program will substantially prevent or reduce future delinquencies under such program. A listing of included Federal loan programs was published in the Federal Register dated December 27, 1982, 47 F.R. 57595.

.05 Recipients of information under section 6103(l)(3) and (d) of the Code are subject to the safeguard requirements of section 6103(p)(4). Agencies which receive information under section 6103(m)(2) of the Code are subject to the safeguard requirements of section 6103(p)(4) if they redisclose the information to an agent. The agent also will be subject to the safeguard requirements.

SEC. 2. BACKGROUND

.01 The information provided will be extracted monthly from the Internal Revenue Service Individual Master File (IMF) and Business Master File (BMF) located at the Internal Revenue Service National Computer Center (NCC) in Martinsburg, West Virginia. The IMF contains tax accounts of individuals. The BMF contains tax accounts of business entities (i.e. corporations, subchapter S corporations, partnerships, exempt organizations and estates).

.02 IMF Address Requests may be made on magnetic tape or computer punch cards.

.03 Tax Delinquent Account Status Indicator Requests and BMF Address Requests must be made on magnetic tape.

.04 The Taxpayer Identification Number (TIN) provides an indication whether the taxpayer's account would be found on the IMF or BMF. Accounts are established on the IMF under Social Security Numbers (SSN, format xxx-xx-xxxx). Accounts are established on the BMF under Employer Identification Number (EIN, format xx-xxxxxxx), except for estates, which appear on the BMF with an SSN.

.05 Data will be extracted from the IMF and BMF based on the existence of a match between the master file and the data record submitted by the requester. Both the Taxpayer Identification Number (TIN) and name control on the data record request must match with a record on the Master File before any data is extracted. Without a match, the Service will not be able to provide the requested data. See Section 13 for instructions for determining Name Control.

.06 If unsure as to whether an account would appear on the IMF or BMF it may be expedient to request information from both the IMF and the BMF.

.07 Accounts for married individuals are sometimes established on the IMF using the SSN of one of the individuals as the control or primary SSN. Submissions for IMF extracts will first be run against the IRS Spouse-Primary SSN Record File to determine the primary SSN. Although the primary SSN identified will be used in the IMF extract process, the SSN shown on the output tape will be that provided by the requesting agency.

SEC. 3. APPLICATION FOR INCLUSION IN PROGRAM

.01 Federal agencies wishing to receive data under Sections 6103(m)(2) or (1)(3) for debt collection purposes should submit their application to:

                       Internal Revenue Service

.02 Federal or State agencies wishing to receive data under sections other than 6103(m)(2) or (1)(3) should submit their application to:

                       Internal Revenue Service

.04 The requesting agency will complete boxes 5a, b, and c and 9a, b, and c of the Form 5181. The person indicated in box 5a will be the person coordinating requests and receipt of data from the Service. The signature in box 9a must be that of the agency head or other delegated official authorized to request data under the Act.

.05 The original of the signed agreement should be returned to the Service at the address indicated in .01 above.

.06 The Service will receive the signed agreement from agencies. After signature of the Service's approving official is obtained, a copy of the agreement will be returned to the requesting agency. Upon receipt of the signed agreement, the agency may begin making submissions for the type of data specified in the agreement.

.07 Each approved agreement returned to a requesting agency will provide an "Agency Code(s)" to be used in all data requests. Distinct agency codes will be provided for each type of request.

SEC. 4. PUNCH CARD SUBMISSIONS

.01 Ship punch card input (prepaid) to the Service Center assigned at the time of initial contracting. The following is a list of Service Centers and their addresses:

Andover Service Center

.03 Prior to tape conversion, validity checks will be performed on punch cards at the Service Center. Cards containing errors (e.g., an alphabetic character in the Social Security Number, a Social Security Number outside the range of numbers assigned for use by the Social Security Administration, etc.) will be screened out and returned to the customer. These cards will not be converted to tape for matching.

.04 Include a transmittal letter with each shipment. The transmittal should identify the punch cards as input to IRS Project 719, indicate the number of cards submitted and the return address. The transmittal should also include the name and telephone number of an individual within the agency who can aid in reconciling shipping problems.

.05 After the NCC matching extract, output will be returned to the Service Centers for creation of Forms 4453, Taxpayer Address. Service Centers will ship Forms 4453 back to the requesting agency prepaid. Unless otherwise requested by the customer, punch card input will be destroyed upon shipment of Forms 4453.

SEC. 5. PUNCH CARD INPUT SPECIFICATIONS (IMF ADDRESS REQUESTS ONLY)

.01 Punch Card Input Format

  Card                                         Contents

.01 If there is a match on both Social Security Number and Name Control, Form 4453 will be printed, formatted as in Exhibit B. The data elements are:

 Element                                     Contents

 Element                                  Contents

.01 Tape submissions must be in the format specified for that type of request.

.02 Separate tapes must be submitted for address requests and TDA requests. Separate tapes must also be submitted for IMF and BMF requests. A separate tape, therefore, is required for each of the following type requests:

     a) IMF Address Requests

.04 A file is defined as one or more reels of a specific type of request, submitted at one time.

.05 It is the responsibility of the requesting agency to assure that input record data meet all specifications. Data Records containing invalid characters in the Taxpayer Identification Number field or in the Agency Code field will be dropped from processing. Duplicate requests by the same agency will also be dropped.

SEC. 8. SHIPMENT OF TAPES

.01 Ship input tapes (prepaid) to:

     Internal Revenue Service

     a) Agency Name

.04 Address the transmittal to:

     Internal Revenue Service

.06 If IRS tapes must be used to provide output, new tapes will be used. The cost of these tapes will be reflected in the agency billing.

SEC. 9. INPUT TAPE SPECIFICATIONS

.01 All input tape should be submitted with the following characteristics:

     a) 9 track

Header Record

(a) Header Record

 Position(s)                                Contents

(b) Data Record(s)

 Position(s)                                Contents

(c) Trailer Record

 Position(s)                                Contents

.04 BMF Address Requests

(a) Header Record

 Position(s)                                Contents

(b) Data Records

 Position(s)                                Contents

(c) Trailer Record

 Position(s)                                Contents

.05 IMF TDA Requests

(a) Header Record

 Position(s)                                Contents

(b) Data Record(s)

 Position(s)                                Contents

(c) Trailer Record

 Position(s)                                Contents

.06 IMF Address Requests

(a) Header Record

 Position(s)                                Contents

(b) Data Record(s)

 Position(s)                                Contents

(c) Trailer Record

 Position(s)                                Contents

SEC. 10. RETURN OF OUTPUT TAPES

.01 Output tapes will be returned to the requesting agency at the address provided on the Form 5181. Output tapes will be returned approximately three weeks after the original due date at NCC.

.02 Tapes will be formatted according to the type of request. See Section 11 for specific formats.

.03 Separate tapes will be returned for each type of request submitted.

.04 Each output tape will be labeled with the following information:

     a) Agency Name

.01 Output tape will have the following characteristics:

     a) 9 track

Header Record

.03 BMF TDA Requests

(a) Header Record

 Position(s)                                Contents

 Position(s)                                Contents

(c) Trailer record

 Position(s)                                Contents

.04 BMF Address Requests

(a) Header Record

 Position(s)                                Contents

(b) Data Records

 Position(s)                                Contents

Zeros in all five positions of the Zip Code indicate that the taxpayer did not provide a valid Zip Code and the city or town could not be located in the Zip Code Master File maintained by the Service. Zeros in the last two positions indicate that only the area code (the first three digits) could be determined.

A tape mark will follow the last data record on the reel.

(c) Trailer Record

 Position(s)                                Contents

.05 IMF TDA Requests

(a) Header Record

 Position(s)                                Contents

(b) Data Record(s)

 Position(s)                                Contents

(c) Trailer Record

 Position(s)                                Contents

.06 IMF Address Requests

(a) Header Record

 Position(s)                                Contents

(b) Data Record(s)

 Position(s)                                Contents

(c) Trailer Record

 Position(s)                                Contents

SEC. 12. USE OF REQUEST OUTPUT

.01 Users should be aware of the limitations of the delinquency indication. It reflects only the Master File status of the account at the time of the extract. For instance, the account could show delinquency status but a payment agreement could have been recently established between the Service and the taxpayer. Or the extract could show an account as delinquent but by the time the agency receives the output or is ready to use the information, the delinquent amount may have been paid.

.02 There is also the possibility that a taxpayer may be delinquent but in an amount less than that which creates a delinquency indication on the Master File. In such a case, the extract will indicate that the taxpayer's account is not in delinquent status.

.03 Requestors should take care to provide correct information to the Service. They should be aware that if they fail to do so, there is the slight possibility that through coincidental circumstances, the data provided may not be that of the individual for whom the request was made. For instance, if information is requested for John Smith, but an erroneous SSN is provided which happens to be that of a Joe Smith, the Master File will match the account of Joe Smith and the data provided will reflect that account.

SEC. 13. DETERMINING A NAME CONTROL

.01 Each input data record will require a name control. Determine according to the following instructions.

.02 Individuals

a) The name control of an individual is the first four significant characters of the last name (including hyphens). In surnames of less than four characters, the remaining positions are blank. Disregard blanks or apostrophes between letters.

                                          Name

a) The name control of a corporation is derived from the first four significant characters of the name.

b) An exception to this rule is to exclude the word "the" when used as a prefix to the name and the word "the" is followed by more than one word.

c) In instances where a numeric is followed by a decimal (.) as part of the name, replace the decimal point (.) with a hyphen (-) when determining the name control.

                                          Name

a) Derive the name control for partnership entities from the legal name of the partnership. If the legal name contains the name of a partner, derive the name control from the surname of the first listed partner. If the legal name does not contain the name of a partner, derive the name control from the first four characters in the legal name. Do not use a trade name (doing business as) to determine name control.

.05 Other Organizations

a) Unions, municipal groups, churches, lodges, associations, tax exempt organizations, foundations, funds and other like entities are assigned name controls as if corporate names. Chapter, department and local designations should be ignored.

                                                 Name

                                                 Name

Derive the Name Control from the surname of the decedent.

SEC. 14. SCHEDULES

.01 Master File extracts will be made monthly. The schedule for 1984 processing is as follows:

 Punch Cards Received At    Or Tapes Received      Will be included

.03 Processing schedules are not flexible. Agencies are responsible for assuming that input is received in ample time to be included in the month's processing. Input received late will be processed in the next month.

SEC. 15. REIMBURSEMENT

All work done by the Service for agencies will be performed on a reimbursable basis. Billing will be based on the number of data records processed and the number of IRS tapes required for output. The cost per data record is tentatively projected to be eight cents ($.08) for IMF requests and four cents ($.04) for BMF requests. The cost per IRS tape will be $12.

SEC. 16. QUESTIONS

Any questions regarding the material in this Revenue Procedure can be addressed to the Internal Revenue Project Coordinator whose name appears on the Form 5181.

SEC. 17. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 83-29, 1983-1 C.B. 712, is superseded.

_____________________________________________________________________

1. The authority to perform services on a cost basis is contained in Section 6103(p)(2) and Section 6108(b) of the Internal Revenue Code (IRC). The performance of services is authorized only when consistent with the basic public obligations of the Internal Revenue Service (the Service). If necessary to fulfill its public obligations, the Service may reject or terminate any part of this agreement and return the unused balance of funds advanced.

2. Although every reasonable effort is made to avoid delays and errors in the performance of its work, the Service is not responsible for delays or errors in the services performed. The cost of data recompilations or corrections must be paid for by the requesting party.

3. Direct and indirect actual costs will be charged for reimbursable work. If funds advanced to the Service are more than the actual cost of performing the work, the difference will be returned. If an estimate is less than the actual costs incurred, the requesting organization agrees to pay for the actual costs incurred.

4a. Section 6103(p)(4) of the IRC provides specific requirements for Federal, state and local organizations to safeguard Federal returns and return information as a condition for receiving the information.

b. Section 7213 of the IRC makes illegal disclosure of returns or return, information a felony punishable by a fine not to exceed $5000 or imprisonment of not more than 5 years, or both, together with the costs of prosecution. IRC Section 7431 makes persons liable for civil damages who knowingly or negligently disclose returns or return information illegally.

5. The Service reserves the right to use a copy of all data provided under this agreement.

6. The requester may cancel this agreement only by giving the Service written notice 30 days before cancellation. Payment to the Service shall include actual costs to the date of cancellation. The Service will exercise due diligence to prevent incurring costs after the cancellation date. However, payment shall also be made for unavoidable commitments up to the date the agreement would have expired.

Exhibit B

[Form 4453 (7-68) not suitable for electronic reproduction.]

Exhibit C

[Form 4453 (7-68) not suitable for electronic reproduction.]