21.1.3. Operational Guidelines Overview

(1) Purpose: This IRM covers an operational overview of information on general disclosure, safety and security and a variety of issues that come up on general taxpayer contacts.

(2) Audience: All IRS employees, in Business Operating Divisions (BODs), who are in contact with taxpayers by telephone, correspondence, or in person. The primary users of this IRM are all employees within LB&I, SB/SE, TE/GE, TAS and Taxpayer Services.

(3) Policy Owner: The Director of Accounts Management.

(4) Program Owner: Policy and Procedures BMF, Taxpayer Services, Accounts Management.

(5) Primary Stakeholders: The primary stakeholders are employees in all Business Operating Divisions (BOD) who have direct contact with taxpayers, representatives or other third-parties.

(6) Program Goals: To provide disclosure guidance for Accounts Management and Compliance employees as well as providing specific guidance on a variety of topics that may arise during taxpayer contacts.

(1) Internal Revenue Code (IRC) Section 6103(a) establishes the general rule that returns and return information are confidential and can only be disclosed to the extent the disclosure is specifically authorized in IRC 6103 or by another section of the Code.

(2) You must be sure that you provide information to the correct taxpayer or authorized representative.

(3) IRC 7213 and Section 7213A, provide criminal penalties and IRC 7431 provides civil remedies against the Internal Revenue Service (IRS) and its employees or contractors in case of unauthorized disclosure or inspection.

(4) In compliance with the above laws, one of the most critical and sensitive responsibilities of every IRS employee is the confidential handling of tax returns and return information.

(5) You must not disclose any tax return information until you are certain that the person with whom you are speaking is the taxpayer or an authorized third-party.

(6) It is the responsibility of all IRS employees to protect taxpayer confidentiality and to understand when access to or disclosure of taxpayer information is authorized by law. This includes the protection of information displayed on a computer screen.

(7) Information regarding disclosure of confidential tax information under the Freedom of Information Act (FOIA) and the Privacy Act can be found in IRM 11.3, Disclosure of Official Information. For further information call the Disclosure Help Desk ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The guidelines within this IRM include inquiries regarding Electronic Federal Tax Payment System (EFTPS) enrollment and electronic tax payments.

(8) When you receive a call from a taxpayer regarding their tax account information, you are under no obligation to determine if the taxpayer is using an unsecured platform such as a cell phone. However, if you become aware that the taxpayer is using a cell phone (e.g., the taxpayer states they are calling from a cell phone, etc.), you must advise the taxpayer of the disclosure risk of using the cell phone to discuss their account information.

(9) You must use the following tools, if available, when providing tax return and tax return information to a taxpayer or third-party:

• AMS (Account Management Services)

• IAT (Integrated Automation Technologies)

Note: For more information on IAT tools see Exhibit 21.2.2-2 Accounts Management Mandated IAT Tools.

(1) When responding to a third-party (anyone other than the taxpayer) who indicates they have a third-party authorization on file, or states they are submitting a new or original authorization, complete the appropriate research. For Power of Attorney (POA), Form 2848, and Tax Information Authorization (TIA), Form 8821, research the Centralized Authorization File (CAF) using CC CFINK or via the IAT Disclosure tool, if applicable, before providing any tax account information.

(2) To verify that the caller is an authorized third-party of the taxpayer, research the CAF. The IAT Disclosure tool will research the database automatically when the TIN or EIN is entered. Once data populates in the tool, verbally request and verify the following information:

• Taxpayer’s TIN

• Taxpayer’s Name

• Third-Party’s Name

• Tax Form(s) in Question

• Third-Party’s Number (also known as: Rep number, CAF number) but see (11) below for exception

• Tax Period(s) in Question

(3) As part of an ongoing effort to combat identity theft, the IRS is requesting some personal information, in addition to the CAF number, from tax professionals, or anyone accessing tax related information via the Form 8821 or Form 2848. The purpose is to confirm the identification of the person calling prior to releasing sensitive information. The intent is to enhance protections for tax professionals and their clients. After satisfactory authentication of the third-party, it is not necessary to re-authenticate their personal information if additional accounts for multiple clients are accessed during the same call. After establishing the third-party authorization is valid for the account, you must validate the POA/TIA by performing an abbreviated authentication process on the caller’s SSN or ITIN and DOB following procedures in IRM 10.10.3.3.6(4), Identity Proofing for Required Taxpayer Authentication. The POA/TIA must pass authentication on their SSN to be validated as an authorized third-party. Record the CAF Number in AMS notes.
There are two exceptions to this policy. The first exception is when the taxpayer/client contacts the IRS via phone or in person and the POA/TIA is either part of the phone conversation or present in the room with the taxpayer/client. If the taxpayer/client passes basic authentication and additional authentication, if applicable, and you can validate the CAF authorization is on file, you can speak to the POA/TIA without needing to secure or verify the SSN or date of birth information from the POA/TIA. The exception applies to both the Form 2848 and the Form 8821. Consider the following for each form:

• Form 2848 - In the case of the POA, the Form 2848 must already be on file, and the representation authority of the POA is limited to the authority granted in that form. You must obtain clear oral confirmation from the taxpayer/client of the identity of the POA, check that information with the Form 2848 that is on file and record the contact using AMS history once the POA’s identity is confirmed. Once the taxpayer/client has confirmed the POA’s identity, it is not necessary for the taxpayer/client to remain present on the call or in person, but the ongoing conversation with the POA must remain within limits of the filed Form 2848.

• Form 8821 - In the case of a TIA, the Form 8821 need not be on file. After authenticating the taxpayer get clear oral disclosure consent (ODC) from the taxpayer to the disclosures to be made during the conversation and document the consent in the AMS case history. See IRM 10.10.3.3.10 , Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless 8821) for more information.

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(6) Unprocessed authorizations containing a CAF number received via fax or in person will also need to be manually researched for CAF status. See paragraph 9 below.

(7) If the authorized third-party caller is representing a firm or business listed on the CAF file, they must provide you with their full name and the name of the firm or business. AMS history on the taxpayer account must be documented providing the caller’s full name and the name of the firm or business. Example: AMS Issue - Transcript Request, AMS Narrative - DV/caller name/company name.

(8) For a taxpayer or taxpayer’s representative who is submitting an original Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, or if the taxpayer or taxpayer’s representative states they have previously submitted an authorization, the IAT Disclosure Tool can assist in determining if the account has an authorized POA/TIA, or the CSR will need to verbally request the information shown in IRM 21.1.3.3(2) above and perform account research to verify no authorization is currently on file. If account research does not show the POA/TIA loaded to the CAF, request a completed "unprocessed" paper or faxed copy of a third-party authorization as valid and provide immediate assistance. Refer to IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821, to ensure the document submitted contains all the necessary essential elements listed as required, including clear identification of the taxpayer, i.e., name, address, and TIN. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Verify that all information on the form is accurate during the phone contact with the submitter. Inform them of any missing or incomplete information and have them re-fax a completed form during the call if corrections are needed that do not require taxpayer approval, as shown in IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821. If taxpayer approval is required, they can re-fax only when the taxpayer is present and has agreed to such modifications, or have submitter call back to re-fax the authorization once the taxpayer has agreed to any modifications.  All essential elements must be present in order to authenticate the caller and provide assistance.

(9) Review all original unprocessed paper or faxed copies of the Form 2848 or Form 8821. Fax the authorization to the CAF Unit at 855-214-7522 as soon as possible, no later than 24 hours after receipt of the form. This includes Form 2848 or Form 8821 where Box 4, Specific Use, is checked. If receiving the form(s) on the AM PPS toll-free line, notate across the top of the form and in AMS notes, "PPS Transcript Request," provided all the essential elements are met.

(10) The caller may be a student or law graduate working in a Low-Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP). Those students may represent taxpayers under a special appearance authorization issued by the Director, Low Income Taxpayer Clinic Program Office. Del. Order 25-18 (Rev. 4), IRM 1.2.2.14.18, Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service. Students who have been granted the authority to practice by a special appearance authorization from TAS may, subject to any limitations in the letter from TAS, fully represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848. For additional information, see IRM 21.3.7.8.5, Student Representative.

(11) If the caller does not have their CAF number available, request their name and address and use this information to verify that the caller is CAF authorized to receive the requested information.

(12) Provide the CAF number shown on CC RPINK or CC CFINK to the caller only after verifying the representative’s name, street address, city, state, and zip code. Do not provide the CAF number shown on CC RPINK or CC CFINK if you are unable to authenticate the caller or if the third-party is calling solely to obtain the CAF number with no client issue. Advise them that you will mail the CAF number to the POA address of record. Use the IAT Letter tool to send Letter 1727C "Power of Attorney Representative Number".

(13) See IRM 21.3.7, Processing Third-Party Authorizations onto the Centralized Authorization File (CAF), to research:

• Centralized Authorization File (CAF)

• Form 2848 - Power of Attorney and Declaration of Representative (POA)

• Form 8821 - Tax Information Authorization (TIA)

• Oral Form 8821 - (Oral TIA)

• Form 706 - Estate Tax Return (Processed as POA)

• Limited or one-time authority POA (Specific Use Authorization)

• Civil Penalty authorizations, see paragraph (14) below

• Durable Power of Attorney

(14) Civil Penalty and Trust Fund Recovery Penalty (TFRP) authorizations are posted onto the CAF and can be researched as follows:

• Individual Master File (IMF) Master File Transaction (MFT) 55

• Business Master File (BMF) MFT 13

• Non-Master File (NMF) MFT 51

• Trust Fund Recovery Program (TFRP) MFT 55

• Split Spousal Assessments MFT 31

(15) For additional authentication information on Form 8821, see IRM 11.3.3, Disclosure to Designees and Practitioners.

(16) For authenticating an Oral Disclosure Consent (ODC) designee, research TXMOD for history items. If no history is recorded on TXMOD, research AMS for history in narrative format (ODC can be recorded on IDRS and/or Account Management Services (AMS)). See IRM 21.1.3.3.2, Disclosure Consent/Oral TIA (Paperless F8821).

(17) To authenticate the ODC Designee, refer to IRM 10.10.3.3.8, Identity Proofing for Third-Party (Oral Disclosure Consent, (ODC)) Authentication, or IRM 10.10.3.3.10, Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless F8821).

(18) For authentication related to ITIN application contacts, refer to IRM 10.10.3.3.1, Identity Proofing for Disclosure Guidelines for ITIN Data.

(1) A taxpayer or authorized third-party may bring a language, sign, or speech/voice interpreter to the office, or involve one in a telephone call. However, the taxpayer or authorized third-party must be present. The taxpayer or authorized third-party must give formal permission, via a written or oral statement, to allow us to disclose tax information to the interpreter. See IRM 11.3.3.3.2(3), Requirements for Oral Authorization, for more information.

(2) When an assistor receives a call in a language other than English or Spanish and is unable to complete authentication or obtain oral disclosure consent due to limited (or no) English language skills, it is appropriate to contact Over-the-Phone Interpreter (OPI) service. See IRM 21.1.1.4, Communication Skills, and IRM 21.1.1.5, Over the Phone Interpreter Service (OPI) Applications, for more information on how to use OPI services.

(3) For hearing impaired taxpayers who use any relay service with Telephonic Devices for the Deaf/Teletype (TDD/TTY equipment) refer toIRM 21.2.1.56, Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment.

(4) For deceased taxpayers, the person whose name is shown on Entity as a second name line can be given information, provided they are the administrator, executor, trustee, etc. At the time of the call, if no name is present on the Entity second name line or if there is a second name line without a title, refer to the table on the Decedent Handout job aid found under SERP job aids, Quality Improvement page, to request documents by fax as required. The presence of a name on the second name line of the Entity without a title may indicate a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, without a fiduciary relationship was filed for a different tax year than the tax year the taxpayer is calling about. The Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is year specific. Complete account research must be performed. See IRM 3.11.3.11, Fiduciary Relationships, for fiduciary relationship and title information. Also see IRM 11.3.2.4.11, Deceased Individuals, for additional information on who can receive return or return information on deceased individuals’ accounts. Authorized parties on decedent accounts must pass basic authentication in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, which can include the date of death of the decedent. See IRM 21.1.3.2.3(2) if identity theft indicators are present on the account. See IRM 21.1.3.3(2) Caution when research shows a POA on file or Form 2848 or Form 8821 is included with the faxed Form 56.

(5) You can provide non-specific information to any caller, for example:

• Cause of a notice (without accessing IDRS)

• General procedures needed to resolve a situation

• General information regarding the tax law

• Other information that is generally available to the public

(6) In some cases, you can accept information to resolve a tax related issue from any third-party even if the provider of the information does not have a written or oral authorization from the taxpayer. Generally, this means the unauthorized caller has knowledge of a tax related issue, such as a math error notice, and can provide the missing information to resolve the account related issue. It is important to note that no information can be given to the caller to either substantiate the issue exists, or verify the information resolves the problem. This would include a request to send a transcript to the address of record. See IRM 21.1.3.9, Mailing and Faxing Tax Account Information. You can only confirm that any action taken on the account would generate a letter to the taxpayer’s address of record to confirm the account status. Address changes are never allowed by unauthorized third parties.

(7) Do not advise any third-party who does not have written or oral authorization of any account information or resolution. This includes financial institutions requesting pay-off amounts. Send an appropriate Correspondex (C) letter to the taxpayer's address of record to advise the taxpayer if any action is taken.

(8) For Compliance (Automated Collection System, Collection, Examination, etc.) employees; procedures for providing payoff figures to third parties, as provided in their related IRM and IRM tools (e.g., Electronic Automated Collection System Guide (e-ACSG)), take precedence and must be followed.

(9) Relatives are third parties and the rules outlined in this IRM apply to them. See IRM 11.3.3.2.5, Disclosure to Other Relatives, for additional information. IRC 6103(e)(1)(B) provides that disclosure can be made to either spouse when a husband and wife file a joint return.

(10) See IRM 11.3.2.4.10, Minors, for disclosure rules for accounts of minors and for when tax information can be disclosed to parents. See IRM 25.23.12.2(2), Identity Theft Telephone General Guidance, if you receive a call from a parent/legal guardian of a minor dependent regarding an open/closed identity theft claim or an IP PIN (Identity Protection Personal Identification Number) issue for a minor dependent’s TIN.

(11) For disclosure of tax information to a person named on a Form 56, acting in a fiduciary capacity for a trust with a material interest in the tax information being requested, see IRM 11.3.2.4.8, Trusts.

(12) For a taxpayer who is not deceased, a person shown on the Entity as a second name line can be given information. See IRM 11.3.2.4.9, Incompetents, for more information.

(13) If you receive a call for employment verification of an IRS employee, refer to IRM 21.3.8.8.5 for the Work Number to provide to the caller.

(1) When responding to third parties who call about BMF accounts, research the Reporting Agents File (RAF) (CC RFINK) in addition to researching the CAF (CC CFINK).

(2) Reporting Agents (RA) may SIGN and FILE federal employment tax returns (e.g., Form 941, Form 944, and Form 940) electronically. By completion of Form 8655 (or approved substitutions), taxpayers authorize their RAs to receive copies of notices, correspondence, transcripts, deposit requirements and/or tax rates with respect to the designated employment tax returns, information returns, and/or payments. See IRM 21.3.9.3, Processing Paper Reporting Agents Lists (RALs) and Form 8655 to the Reporting Agents File (RAF).

(3) All Form 8655 (or approved substitute 8655 documents) are input to IDRS by the centralized RAF Unit located at the Ogden Campus.

(4) Any IDRS user profiled for CC RFINK can access the RAF data base. This allows authorized IRS employees to determine if the RA is currently on the RAF for the taxpayer in question. See IRM 2.3.16, Command Codes RFINK and CC RAFRQ, for CC RFINK.

(5) If the RA is shown on CC RFINK as the RA for the taxpayer in question, then they are authorized to discuss the employment tax return and/or payment information for the tax forms and periods on CC RFINK. (See paragraph 7 below concerning authorized tax periods.) If the Notice Indicator is:

• >Y< All notices and correspondence will be issued to the RA.

• >N< Letters, notices, or correspondence are not systemically issued to the RA. (Still authorized to discuss the returns and/or payments which were authorized on the Form 8655)

(6) It is NOT necessary to ask the RA to transmit a faxed copy of Form 8655 before discussing the tax return or payment authorized on RFINK.

• If Form 8655, Reporting Agent Authorization, is not recorded on CAF and/or RAF, request the tax practitioner to fax the authorization form(s) while on the call

  Note: If Form 8655 is accepted on a call, treat as classified waste and do not fax to the RAF unit.

(7) Unlike the CAF where the authorizations are recorded by tax period, a RAF authorization begins with the tax period indicated on RFINK and remains active until revoked or terminated. Once revoked or terminated, a Reporting Agent authorization REMAINS IN EFFECT for the tax periods recorded on RFINK.

• An Action Code >A< or >blank< indicates that the agent information is current.

• An Action Code >E< indicates that the authorization has been terminated or end dated.

• An Action Code >R< indicates that the authorization has been revoked and replaced with a new reporting agent.

  Note: CC RFINK with Definer L (RFINKL) should be used to determine if the RA is still authorized for the specific periods in question.

(8) Information on the employment tax return and/or payments can be discussed with any employee of the RA shown on the RAF.

(9) To authenticate an RA caller, use CC RFINK with definer R. You need the client’s name and EIN along with:

• RA's entity name

• RA’s name

• RA's EIN

(10) For more information on RAF, see IRM 21.3.9, Processing Reporting Agents File Authorizations.

(1) Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, is used only to send any required paper forms or supporting documentation to the IRS.

(2) Taxpayers choosing to electronically prepare and file their return using an online software package or paid preparer are required to use a Personal Identification Number (PIN) to sign the return.

(3) Form 8879, IRS e-file Signature Authorization must be completed and signed by the taxpayer before the return or the extension is transmitted to the IRS. These documents are retained by the paid preparer. The authorization form includes a consent by the taxpayer that allows the IRS to disclose to the intermediate service provider (ISP), transmitter or electronic return originator (ERO), the following information:

1. An acknowledgement of receipt or the reason for rejection (this includes error conditions.)

   Note: For MeF see Modernized e-File (MeF) Schemas and Business Rules, on irs.gov.

2. An indication of any refund offset.

3. The reason for any delay in processing the return or refund (this includes return unpostable conditions or account freeze conditions.)

4. The date of any refund.

5. Other explanations, such as, why the above stated conditions occurred.

(4) The IRS e-file signature authorization form also includes a disclosure consent, which allows IRS to answer inquiries from the financial institution involved in the electronic tax payment, to resolve issues related to the payment.

(5) Before providing data from a taxpayer’s return, obtain the following information from the ERO/ISP/Transmitter:

• The taxpayer’s name

• TIN

• Address

• Refund amount

• Acknowledgment date

• Company where the ERO/ISP/Transmitter works

• Submission ID (MeF)/Declaration Control Number (DCN) under which the electronic return was accepted

• Electronic Filer Identification Number (EFIN) or Electronic Transmitter Identification Number (ETIN)

  Reminder: Use CC TRDBV to verify the last four items in the above list.

(1) Employees who need information to resolve a business account matter must be authorized by the business entity as follows:

1. Form 8821 (TIA) must be filed by the business entity to authorize certain employees to receive tax account information for the business. A CAF Number is assigned to each employee listed on the form(s).

2. Research the CAF and, if authorization is verified, provide the tax account information.

3. If TIA is not shown on CAF, request that the caller submit the completed TIA by FAX. For the essential elements of a processable Form 8821, see IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821. This allows you to provide immediate account information. Forward Form 8821 to the CAF unit at the appropriate campus.

4. Request the name, TIN of the caller, and data identifying the business entity.

5. If you are unable to verify an authorization, offer to mail the response to the address of record.

   Note: See IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication

   for information on authorized third-party access.

(1) IRS employees are taxpayers and are entitled to their tax account information in the same manner as other taxpayers who call, write, or visit us.

(2) There are special procedures that you must follow to protect the taxpayer employee, as well as to protect yourself. If you receive a telephone contact or are assigned a case of an IRS employee, take the following actions:

1. If you do not know the employee, complete the authentication check, and provide the information requested, or work the case. Complete Form 11377-E, Taxpayer Data Access.

2. If you do know the employee, complete Form 11377-E , Taxpayer Data Access, and Form 4442, Inquiry Referral, to document the specific information requested . Refer or reassign the case to your manager if the case is assigned to your inventory on CII.

   Caution: Do not use a Form e-4442 via AMS because this requires you to access the employee's Social Security Number (SSN). Use the Forms link shown on SERP, which can be completed on-line, and submit both completed forms to your manager.

(3) If your team/unit has a designated employee who handles all inquiries from IRS employees, refer all employee contacts/cases to that designated employee.

(1) Recent policy changes requires all employees to review IRM 21.2.3, Transcripts, to ensure a complete understanding of the current policy for issuing transcripts via fax and by mail to taxpayers or authorized third parties. Some of the key changes include:

• A change to Accounts Management (AM) policy that will no longer allow the faxing of transcripts from the Transcript Delivery System (TDS). Mailing is the only delivery option for IMF and BMF taxpayers requesting TDS transcripts.

• Authorized representatives will be encouraged to create an e-Services account and receive transcripts via a Secure Object Repository (SOR) mailbox. Tax Professionals calling an AM toll-free line to request transcript(s) be deposited to a SOR mailbox must call the toll-free AM PPS line (866-860-4259, Monday - Friday 7:00 a.m. to 7:00 p.m. local time) for this service.

• Unmasked wage and income transcripts can only be mailed to the taxpayer’s address of record or placed in an authorized third-party’s SOR mailbox. Unmasked wage and income transcripts can only be provided in specific situations see IRM 21.2.3.5.9.2.1, IMF Unmasked Transcripts and Referrals, for more information.

(2) Prior to ordering transcripts, review IRM 21.2.3.2, Types of TDS Transcripts, for a complete review of the types of transcripts available. When ordering IMF transcripts, see IRM 21.2.3.5.9.2, IMF Transcript Ordering, for procedures on referring taxpayers to use Get Transcript ONLINE. Encourage the taxpayer to use Get Transcript ONLINE as it provides instant access to a viewable and printable transcript. It can be accessed various ways, such as through the web address www.irs.gov/transcript, by inputting “Get Transcript” in the Search box located on the upper right side of the irs.gov home page, or by selecting the Get Transcript of Your Tax Records link under the Tools menu.

(3) AM has specific policies and procedures for its assistors when authorized representatives request the SOR mailbox as the delivery method for a TDS transcript. See IRM 21.2.3.5.3(2), Selecting a Delivery Method, for more information.

(4) Use the following guidelines to mail tax account information:

(5) The content below is still a relevant faxing policy in relation to IRC 6103. The TDS system still contains a faxing option, even though Accounts Management policy has been updated to no longer allow the faxing of TDS transcripts.

(6) Faxing a document (other than a TDS transcript) that contains Federal Tax Information of a taxpayer must be done in compliance with IRC 6103, and that means it must be sent to the taxpayer or to an authorized representative. Refer to Protecting and Safeguarding SBU Data for more information on protecting data when transmitting via fax. Ensure that you are speaking to the taxpayer or authorized representative by completing the required taxpayer authentication and additional taxpayer authentication, as appropriate, outlined in IRM 10.10.3.3.6 , Identity Proofing for Required Taxpayer Authentication. See IRM 10.10.3.3.7 , Identity Proofing for Additional Required Taxpayer Authentication; and IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication.

(7) Once the taxpayer or authorized third-party agrees to the use of fax transmission, inform them that any document sent via fax because of this call are subject to risk due to the security limitations inherent in the use of fax. Verify or repeat the fax number provided by the taxpayer to ensure that it is accurate.

(8) Ask the taxpayer or authorized third-party if they are at the same location as the fax machine. The fax number must be at a location where the taxpayer or authorized third-party is physically present to receive the fax.

(9) If the matter does not pertain to the resolution of a tax matter, the taxpayer must either be at the fax machine location or provide written permission to fax to a third-party. Information for a mortgage application and other federal or state benefits are examples of items not considered "for the resolution of a federal tax matter". Oral consents under IRC 6103 are not allowed if the matter is not for the resolution of a tax matter.

(10) When faxing tax information to the caller, use a cover sheet identifying to whom the information is intended and the number of pages being faxed. Make sure the necessary disclosure warning statement is on the cover sheet.

(11) If you have any doubt as to the caller’s identity and or intent, mail the requested information to the address of record.

(12) The use of Enterprise Electronic Fax (EEFAX), when available, must be used in lieu of manual faxing.

(13) See IRM 11.3.2, Disclosure to Persons with a Material Interest, for information on authorized recipient(s) of return information.

(14) It is important for all employees who send transcripts via mail or fax to review the updates in IRM 21.2.3, Transcripts. While a review of the entire IRM subsection of the IRM 21.2.3, Transcripts section is necessary, some of the key subsections updated are:

• IRM 21.2.3.3.1, Transcript Assistance by an IRS Representative .

• IRM 21.2.3.3.6, Form 4506 Series.

• IRM 21.2.3.4.4, Secure Object Repository (SOR) Mailbox for e-Services Users.

• IRM 21.2.3.5.3.1, TDS Transcripts for IMF and BMF Taxpayers.

• IRM 21.2.3.5.3.2, TDS Transcripts for IMF and BMF Authorized Representatives.

• IRM 21.2.3.5.7, Transcript Restrictions and Special Handling.

• IRM 21.2.3.5.9.3, Internal IDRS Transcript Processing.

(1) IRC 7212, and Section 3571 of Title 18 of the United States Code, provide criminal penalties of imprisonment and fines for anyone convicted of threatening, assaulting, or impeding an IRS employee from acting in their official capacity.

(2) The following subsections provide guidelines for employees' awareness on matters of safety and security for their own well-being or that of their families, and for the security of their office or co-workers.

(3) The guidance in this subsection and all related safety and security subsections needs to be reviewed with all employees to ensure that everyone is prepared when these emergency situations arise. The guidance provided on the FMSS Incident Reporting page must be reviewed for time frames and links that provide reporting instructions on a variety of situations.

(1) The Office of Employee Protection (OEP) is responsible for maintaining the Employee Protection System (EPS), which identifies Potentially Dangerous Taxpayers (PDT) and Caution upon Contact (CAU) taxpayers who may pose a threat to the safety of IRS employees, whose official duties requires personal contact with taxpayers. See IRM 25.4.1, Potentially Dangerous Taxpayer, and IRM 25.4.2, Caution Upon Contact Taxpayer, for more information on each designation.

(2) The following criteria have been established for determining PDT status. The behavior/activity/incidents at issue must have occurred within the ten-year period immediately preceding the time of classification as potentially dangerous.

1. Taxpayers who physically assault IRS employees or contractors or members of their immediate family.

2. Taxpayers who attempt to intimidate or threaten IRS employees or contractors or members of their immediate family through specific threats of bodily harm, a show of weapons, the use of animals, or through specific threatening behavior (such as acts of stalking).

3. Persons who are active members of groups that advocate violence against IRS employees, or against other federal employees, where advocating such violence could reasonably be understood to threaten the safety of IRS employees and impede the performance of their duties.

4. Taxpayers who have committed the acts set forth in any of the preceding criteria, but whose acts have been directed against employees or contractors of other governmental agencies at federal, state, county or local levels.

5. Taxpayers who are not classified as PDTs through application of the above criteria, but who have demonstrated a clear propensity towards violence through acts of violent behavior within the five-year period immediately preceding the time of classification as potentially dangerous.

(3) The following criteria have been established for determining CAU status. The behavior/activity/incidents at issue must have occurred within the ten-year period immediately preceding the time of the classification as Caution:

1. Threat of physical harm that is less severe or immediate than necessary to satisfy PDT criteria.

2. Suicide threat by the taxpayer; or

3. Filing or threatening to file a frivolous lien or a frivolous criminal or civil legal action against an IRS employee or contractor or an IRS employee’s or contractor’s immediate family member.

(4) Report any incidents to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.

(1) If a taxpayer makes a suicide threat over the telephone:

1. Press the "EMERGENCY" (ER) tool bar button located on the Finesse desktop application. This action records the call.

2. Stay calm.

3. Do not hang up or ignore the caller.

4. Use judgment to try and determine if the caller is sincere. Ask the caller to clarify any vague statements they may have made. Keep the caller on the line.

5. Immediately contact a manager to take the call (do not transfer or put caller on hold). If a manager is not available, send for a lead, if they are acting as a manager.

(2) The manager/lead will:

1. Assume responsibility for the telephone call.

2. Ask the caller for the location (including phone number) from which they are calling.

3. If caller complies, document the caller's address/location.

4. Use all means available at your site, including the telephone or internet access to gather the necessary information to contact the required local law enforcement or government suicide prevention authority.

5. Report the threat and the caller's location to the local authorities. When we obtain a telephone number or the caller’s location from the caller, we can relay this information to the local authorities. This is not disclosure or return/account information.

6. When reporting a suicide threat to local law enforcement authorities, state only that the threat was made during a contact involving "official business". To locate the appropriate local law enforcement authorities, the website policelocator.com is one available option to use.

7. Before ending the call, try to resolve the tax problem and calm the caller.

8. Contact your local disclosure manager as soon as possible and inform them of the threat and of any information that was disclosed to the law enforcement or suicide prevention authority. The disclosure offices can be found on the Disclosure and Privacy Knowledge Base at Disclosure Offices. See IRM 11.3.28.7.1 , Suicide Threats and IRM 11.3.34.3, Expedite Procedures in Emergency Situations.

9. If the caller refuses to give their location, a manager/acting manager can use IRS systems to obtain the name and address of the caller, in order to give the information to federal or state law enforcement agencies, in situations involving life and health of an individual. This is considered an authorized IRC 6103(i)(3)(B) disclosure. See IRM 11.3.28.7, Disclosure in Emergency Situations Pursuant to IRC Section 6103(i)(3)(B).

(3) If a manager/lead is not available:

1. Stay calm.

2. Follow the procedures in paragraphs (2) (a) through (2) (h) above.

   Note: If you hear a caller make a threat against another person (e.g., a family member, neighbor, etc.) follow the Suicide Threat procedures.

(4) If a taxpayer makes a suicide threat in a "TAC" site:

1. Stay calm.

2. Immediately send for a manager/lead.

3. The manager/lead will contact the local law enforcement agency or government suicide prevention authority to report the threat and the office location. To locate the appropriate local law enforcement authorities, the website policelocator.com is one available option to use.

4. Ask the taxpayer for their personal address. If the taxpayer leaves the office before the local authorities arrive, you can then give this information to them.

5. If the manager/acting manager is not immediately available, follow the procedures in paragraphs (4) (a) through (4) (d) above. Give a copy of the information to the manager, when they are available.

6. In the event where there could be a danger to other TAC employees or visitors, local site management will determine if an evacuation is needed and the method of evacuation.

(5) If the taxpayer makes a suicide threat in written correspondence (this includes any form of written communication, such as Text Chat):

1. Stay calm.

2. Provide the correspondence to the manager/lead, who will contact the proper local authority.

(6) See IRM 11.3.34, Disclosure of Official Information, Disclosure for Non-Tax Criminal Violations, for additional disclosure information.

(7) Procedures for reporting these include contacting:

• The local TIGTA office following established procedures in that campus or site.

• Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.

• Office of Employee Protection. (OEP) Notify them with Form 13090, Caution Indicator Referral Report, sent via fax, mail or secure e-mail message.

• The local Disclosure Office.

(8) Reporting instructions and helpful information on how to handle these calls can be found by reading "The Law and Policy in Suicide Threat Disclosures" located on the Disclosure and Privacy Knowledge Base. It is vital that Managers review this policy with employees on a regular basis to ensure they understand how these are handled locally and know what to do when these difficult situations happen.

(1) Unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute sexual harassment when:

1. Submission to such conduct is made, either explicitly or implicitly, a term or condition of your employment.

2. Submission to or rejection of such conduct is used as a basis for employment decisions affecting you.

3. Such conduct has the effect of unreasonably interfering with work performance or creating an intimidating, hostile or offensive work environment.

(2) Sexual harassment is:

1. Illegal under Title VII of the Civil Rights Act of 1964, as amended, and implemented under Equal Employment Opportunity Commission regulations, 29 CFR Section 1604.11.

2. Prohibited by Issuance 5 of IRS Document 12011, Ethics Handbook.

(3) Report the following situations directly to the nearest TIGTA office:

1. "Quid pro quo" situations, in which submission to or rejection of sexually harassing behavior is used as basis for employment decisions affecting employee (such as a promise of promotion for engaging in sexual activity or a negative appraisal for refusing to do so) whether employment action was or was not actually taken against victim.

2. Unwanted, aggravated, physical contact of a sexual nature.

(4) Report sexual harassment through:

1. Management (e.g., supervisor, head of offices, etc.).

2. The Union and the negotiated grievance process for bargaining unit employees.

3. The Equal Employment Opportunity (EEO) and the Statutory EEO complaint process, including EEO counseling with the option of simultaneously bringing allegation to the attention of the Commissioner.

4. Also report any incidents to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.

(5) You must also contact the nearest TIGTA office for any case of alleged sexual harassment.

(6) You also must call either one of the hot-line numbers listed below:

• IRS Sexual Harassment Hotline — 866-298-7672 (or TTY (866)702–5321)

(1) There are occasions when taxpayers have a concern or complaint about a paid tax return preparer. Complaints about paid return preparer must be submitted on Form 14157, Tax Return Preparer Complaint. The form must be mailed to Return Preparer Office (RPO) per the instructions on the form. The Return Preparer Office is responsible for processing complaints against return preparer such as:

• E-filing returns using a pay stub

• Use of non-commercial software or Free File without securing the taxpayer’s signature

• Failing to provide a copy of the return

• Failing to return records

• Failing to sign returns

• Failing to remit payments for taxes

• Misrepresentation of credentials

• Agreeing to file return, but did not

• Failing to provide Preparer Tax Identification Number (PTIN) or any identification number

• Indicating a return they filed was self-prepared when it was not

• Fee disputes, etc.

(2) There are also situations where a tax return preparer has altered a tax return without the taxpayer’s knowledge or consent in an attempt to obtain improperly inflated refunds or to divert refunds for their own personal benefit. Taxpayer complaints involving these situations must be submitted using Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, and all required supporting documentation as referenced in the instructions on the form. For additional information see:

• IRM 25.24.1.3, Identifying Potential RPM Issues for Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors.

• IRM 25.24.1.3.2, Telephone/TAC – Potential RPM Issues are Present - Account Research and Actions, and

• IRM 25.24.1.3.3, Complaint Submission - Where to Mail RPM Forms.

(1) A caller or visitor may ask to speak to a specific employee who previously handled their inquiry. The caller may provide the name and/or ID Card number of the previous employee and indicate that they need to discuss the account with that person.

(2) Make every effort to resolve the taxpayer's issue yourself. Encourage the caller or visitor to allow you to research their account.

(3) If the taxpayer still insists on speaking with the prior employee advise them that you will attempt to contact the other employee to have them return the call. Prepare Form 4442, or Form e-4442, Inquiry Referral, and annotate "ACT SECTION 3705(a)(RRA 98)" at the top of the Form 4442 or Form e-4442, Inquiry Referral. The form must contain:

• The employee’s name (if available) and ID number.

• Date the taxpayer spoke to the original employee.

• Details of the taxpayer’s specific issue.

(4) Depending on the information available (name, ID number) the employee's manager must use all available resources to locate the specific employee (i.e., Discovery Directory) requested by the taxpayer and forward the Form 4442 or Form e-4442, Inquiry Referral, to that employee’s manager following appropriate referral procedures located in IRM 21.3.5.4, Referral Procedures.

(1) If possible, resolve taxpayer complaints about unresolved tax account issues. If unable to resolve, please refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, to determine if a transfer to TAS is appropriate.

(2) Taxpayer complaints about individual (IRS) employees are captured under the RRA 98 Section 1203 Procedural Handbook. Refer these calls or correspondence to your manager.

(3) Refer taxpayer compliments (calls or correspondence) of the IRS or individual employees to your manager.

(4) Make sure that you always express appreciation (thanks) to anyone who compliments you or the IRS.

(1) The Privacy Act of 1974 gives individuals certain rights regarding their records maintained by federal agencies. Taxpayers requesting their information under the Privacy Act, must furnish:

• Name

• Address

• Other specified information

(2) Mark request "Privacy Act Request for Notification and Access" and forward to the Disclosure Office. See Disclosure and Privacy Knowledge Base for more information.

(3) Except as otherwise provided by law, the Privacy Act of 1974 permits an individual to:

1. Determine which of their records federal agencies may collect, maintain, use, or disseminate.

2. Prevent their records from being used or made available for unauthorized purposes without their consent; and

3. Gain access to information on them, have copies made, and, unless information concerns tax records, amend or correct such information.

(4) Under the Privacy Act, the IRS protects taxpayers' rights by:

1. Collecting, maintaining, using, or disseminating any record of identifiable personal information only for necessary and lawful purposes.

2. Ensuring information is current and accurate.

3. Ensuring information is used for its intended purpose.

4. Ensuring adequate safeguards to prevent misuse of information.

(5) See IRM 10.5.6.6, Privacy Act Access and Amendment of Records, for information on requests made under the Privacy Act.

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve the issue with the IRS, or when they believe an IRS system, process, or procedure just isn’t working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. Visit www.taxpayeradvocate.irs.gov or call 877-777-4778. Visit www.es.taxpayeradvocate.irs.gov for the Spanish version of the taxpayer advocate website.

(2) Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if experiencing economic harm or are seeking help in resolving tax problems that have not been resolved through normal channels. For additional information on the TBOR, see Publication 1, Your Rights as a Taxpayer.

(3) Refer taxpayers to the Taxpayer Advocate Service (TAS) when the case meets TAS criteria and can’t be resolved the same day. The definition of "Same Day Resolution" is within 24 hours. See IRM 13.1.7.5, Same Day Resolution by Operations, for situations that meet the "Same Day" definition. Do not refer same day cases to TAS unless the taxpayer asks to be transferred and the case meets TAS criteria. Refer to CABIC - TAS Criteria Determinator Tool to help determine whether a taxpayer should be referred to TAS. When you refer cases to TAS, prepare Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), via AMS (or Form 911 if AMS is not available or you are not an AMS user) and refer to TAS.

(4) When referring taxpayer inquiries to TAS, you must notate on the Form 911, Section III, boxes 7, 8 and 9:

• The TAS Criteria Number - box 7, see IRM 13.1.7.3, TAS Case Criteria.

• The actions taken to help resolve the issue or the reason why you were unable to resolve the issue - box 8 .

• The specific circumstances of the hardship - box 9.

(5) A delay is defined as a lapse of more than 30 days from the date of the taxpayer's initial inquiry, or from the end of the prescribed/normal processing period, whichever is later (e.g., a tax question, request for installment agreement/adjustment of tax, a refund not received six weeks after the return posts to Master File.). "More than 30 days" begins on the 31st day following the initial inquiry, or on the 31st day beyond normal processing of the return or issue in question. See IRM 13.1.7-1, General Response Time Guidelines, for more information. Remember that normal processing time, in some instances, may be as long as 45 to 90 days or longer, e.g., innocent spouse claims.

(6) Transmitting/routing procedures for the electronic version of Form 911 (e-911) are:

1. Every Form e-911 routes directly to TAS. AM Managers do not review the e-911.

2. Internally referred cases not meeting TAS case criteria will be returned to the function once received by TAS, with Local Taxpayer Advocate (LTA) approval. TAS will work to educate the function on why the case did not meet TAS criteria and how the function could have addressed the issue. The LTA will determine if the incorrect referral is an anomaly or meets systemic burden criteria.

3. Your manager may add comments before routing a returned Form e-911 back to you.

4. You must monitor all of your inventories (AMS, paper, CII) for returned/rejected Form 911/Form e-911.

5. If the Form e-911 is returned as not meeting TAS criteria, follow referral procedures in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

• Avoid giving taxpayers a false sense of confidence that TAS has the authority to immediately fix or provide relief for all problems. Take a conservative approach when a taxpayer’s inquiry meets TAS criteria.

• Each time the taxpayer is contacted by TAS, they will be given a follow-up date. Explain that TAS contacts related to their inquiry can come from an area code they are not familiar with. TAS expedites contacts where the taxpayer has indicated an urgent circumstance.

• Advise the taxpayer they should only contact TAS for any updates or additional information. If the taxpayer calls IRS, they will be referred to the TAS contact number. Encourage the taxpayer to visit www.taxpayeradvocate.irs.gov to learn more about TAS.

• The original e-911 submitted is still pending review by TAS.

• AMS shows a TAS case has been created, even if the taxpayer has not been contacted within the three weeks. Provide them an update on the status of their e-911 based on your research. Inform the caller that TAS is working requests expeditiously and will be notified by TAS if their inquiry is accepted or rejected. Once a request for assistance (AMS e-911) meeting TAS case acceptance criteria has been sent to TAS, additional e-911s should not be sent until three weeks have elapsed since the original e-911 was sent.

(7) Do not refer the issue/case to TAS if:

1. You can take steps to resolve the problem within 24 hours (see paragraph 3 above) on the same day that you determine it to meet TAS criteria.

2. The complaint or inquiry only questions the constitutionality of the tax system.

3. The focus of the taxpayer's inquiry solely involves frivolous tax strategies intended to avoid or delay the filing of federal tax returns or paying of federal taxes.

4. The case has simply aged more than 30 days and the taxpayer has not made a follow-up call.

5. The three-week period has passed since being referred to TAS, but there is an AMS history showing the previous e-911 has been rejected related to the same issue and circumstances. Provide this update to the taxpayer and inform them that they will receive notification of such in the mail or by phone from the IRS.

(8) TAS assigns individual toll-free telephone numbers to TAS case advocates. The individual toll-free number of the case advocate is given to the taxpayer or authorized third-party when a case is established in TAS. You may receive calls from taxpayers who need assistance due to misplaced or forgotten toll-free numbers.

(9) If you receive an inquiry on a case that is open in TAS and the taxpayer is calling within three-week timeframe since the case was established, advise the taxpayer to wait until the time frame expires to receive a response from the case advocate.

• For AMS users assisting taxpayers with an open TAS case, the individual case advocate toll-free number displays on the 911 screen on AMS. Advise the caller of the advocate’s toll-free number only if the case was established prior to the three-week time frame.

Note: If the toll-free number is inaccurate, refer to the Local Taxpayer Advocate Offices Directory

• For non-AMS users, refer the taxpayer to the NTA toll-free number at 877-777-4778.

• When referring the caller to a case advocate only provide the case advocate’s title (Mr., Mrs., Ms., etc.) and the last name of the advocate.

(10) If you receive an inquiry about an issue that is resolved or is in the process of being resolved, inform the taxpayer when they will expect to receive a response. Generally, this may take up to three weeks. Advise the taxpayer they can call the toll-free TAS telephone number at 877-777-4778 if they are dissatisfied with the service received.

(11) If you receive an inquiry about a closed TAS case, refer the taxpayer or representative to the NTA toll-free number at 877-777-4778 or TTY/TDD 800-829-4059. Trained CSRs at this number assist the taxpayer.

(12) For more TAS information, see IRM 13, Taxpayer Advocate Service. TAS criteria are also presented on Servicewide Electronic Research Program (SERP), under IRM Supplements-Job Aid Book. Complete TAS information is on SERP under Local/Sites/Other.

(1) Customer Service Call Sites and Taxpayer Assistance Centers (TAC) will follow the informant contact procedures outlined below.

(2) An informant who wishes to report possible instances of federal tax fraud by another individual must complete Form 3949-A, Information Referral, or provide this information via a letter. A whistleblower who intends to provide information and claim an award, must complete Form 211, Application for Award for Original Information.

(3) CAUTION: Following the chart below, based on the caller’s statement, do not advise the caller to complete Form 3949-A if:

(4) Informant referrals are no longer received "live" over the telephone. This is now a self-service line with no live assistance.

(5) If you receive a call from an informant, who wishes to report an alleged violation of the federal tax laws, you must take the following actions:

1. Thank the caller for offering to provide information alleging a violation of the federal tax laws.

2. Advise the caller that this information is no longer received "live" over the phone and that they must complete Form 3949-A, Information Referral, to provide information, or submit information via a letter.

3. Advise the caller that the Form 3949-A may be obtained via http://www.irs.gov/, or they can submit a letter containing the information (information to include in the letter is shown in table below under Option 2).

4. If the caller does not have web access (internet) or does not want you to order the form (is apprehensive about providing name and address), advise the caller to call 800-829-0433, Tax Fraud Referral Hotline. Advise the caller that, at this number, they will be provided a script with the following options/prompts as shown in the chart below:

Tax Fraud Referral Hotline
Option 1
- "You may obtain Form 3949-A by going to the IRS website at www.irs.gov, and selecting Forms and Publications".
Option 2
- "If you choose to write to us to report tax fraud and abuse, please provide all the information you have, including the following, if available:" Name and address of the individual or business the caller is reporting. Taxpayer Identification Number (Social Security Number or Employer Identification Number if the report concerns a business) of the individual or business the caller is reporting. A brief description of the alleged violation, including how the caller became aware of, or obtained the information. Tax Years involved and the estimated dollar amount of any unreported income. Name, address, and daytime telephone number for the caller. (This information is not required to process the report, but would be helpful if provided.) Indicate if there are any records available to support the allegation. Indicate if the individual, who the caller is reporting, is considered dangerous. Send letter to: Internal Revenue Service, PO Box 3801, Ogden, UT 84409.

(6) Do not complete the Form 3949-A.

(7) If the caller insists on speaking to someone regarding the potential fraud allegation, advise the caller to provide their telephone number on the Form 3949-A or correspondence so that the investigating official can contact them. However, do not offer the caller a time frame in which they may be contacted regarding the investigation.

(8) If the informant expresses intent to be a whistle blower or claim an award, advise the caller they can request the Form 211, Application for Award for Original Information by going to the irs.gov website.

(9) When you receive informant information via correspondence, mail the letter to the address below. Information attached to a CII case can be routed following information in IRM 21.5.1.5.2(8), Cases Currently Assigned in CII.

Internal Revenue Service

1973 N Rulon White Blvd.
Mail Stop 6273, Attention: Entity

Ogden, UT 84404

(1) Oral statement authority is acceptance of a verbal request for account adjustment without written documentation or for account information without written request. Authenticate caller's identity before providing tax account information or taking account action. See IRM 10.10.3.3.6 , Identity Proofing for Required Taxpayer Authentication.

(2) The authority to accept oral statement(s) was established to close account inquiries on-line. This authority also applies to accepting taxpayer/authorized third-party verbal statements while on-line and then inputting an adjustment later. If possible, complete on-line adjustments while taxpayer or designee is on the phone.

(3) Oral statements are accepted by all functions in the IRS for the following open account/adjustment issues:

• Address changes - See IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, including corrections for spelling or typographical errors.

• Other BMF Entity changes - See IRM 21.7.1.4, Business Master File (BMF) /Non-Master File (NMF) Adjustment Procedures. Corrections to the primary name line or name control can be made for spelling errors, incomplete names, and missing or incorrect suffixes.

• Other IMF Entity Changes - You can make name, TIN, and ITIN corrections after complete research. This includes invalid TIN problems such as name and TIN corrections and refund releases, as well as spelling or typographical errors in the entity. See IRM 21.5.2.4.2, Adjustments With Oral Statement, IRM 21.5.6.4.17, I- Freeze, IRM 21.6.2.4.1.2, Re-sequencing Action Required, IRM 3.21.263.8.5, Merges Involving ITIN and IRM 3.13.5.83.11, ITIN Merge Procedures (ITIN to SSN merges).

• Requests for changes in Language Preference to elect to receive certain types of written correspondence from the IRS in another language - See IRM 21.5.2.4.25, Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP).

• Requests to receive certain types of written correspondence from the IRS in an accessible format such as large print, braille or audio. See IRM 21.5.2.4.26, Form 9000, Alternative Media Preference.

• Substantiated math error protests – See IRM 21.5.4.5.4, Math Error Substantiated Protest Processing. Increase or decrease tax or credit(s) to the amount reported on the original return.

• Unsubstantiated math error protests - See IRM 21.5.4.5.5, Math Error Unsubstantiated Protest Processing. Increase or decrease tax or credit(s) to the amount reported on the original return.

• Adjustments to the Recovery Rebate Credit - See IRM 21.6.3.4.2.14.1, Recovery Rebate Credit- Adjusting the Credit.

• Withholding Tax Credit - See IRM 21.6.3.4.2.2(9), Withholding (W/H) Tax Credit.

• Earned Income Tax Credit (EITC) – See IRM 21.6.3.4.2.7.13.1, EITC Math Error Reply. Correction of EITC to the amount claimed on the original return.

• Credit transfers – See IRM 21.5.8.2, Credit Transfers Overview. Transfers of any amount between related and non-related accounts must be confirmed by the taxpayer. For example, the taxpayer can confirm the payment (date, amount, etc.) or can verify audit trail (DLN) from back of check.

• Lost, Stolen, Destroyed or Not Received refund claims – See IRM 21.4.2.4, Refund Trace Actions.

• Undeliverable refund re-issuance – See IRM 21.4.3.5.3, Undeliverable Refund Checks. No dollar limitation.

• Freeze releases resulting in a refund – See IRM 21.5.6.4, Freeze Code Procedures . No dollar limitation.

• Account actions taken as required to resolve TPP issues in IRM 25.25.6, Taxpayer Protection Program.

• Credit elect reversals – IMF only. See IRM 21.4.1.5.6, Credit Elect Problems.

  Note: BMF credit elect cannot be revoked. See IRM 21.7.4.4.5(1), Estimated Tax Overpayment, Credit Elect - General.

• Penalty abatement - See IRM 21.5.2.4.9.2, Oral Statement and Penalty Relief Request. Customer requests that meet reasonable cause criteria and that do not exceed threshold/ceiling amounts.

• Federal Tax Deposit (FTD) penalties - See IRM 20.1.4.26, FTD Penalty Relief.

• Decimal point/transcription errors – obvious errors. This includes decimal point errors made by a customer when completing a tax form or by an IRS employee when transcribing a return or inputting an adjustment. Corrective actions can include increasing/decreasing assessments, and/or increasing/decreasing credits.

• Update the coverage checkbox for Affordable Care Act on Form 1040, Form 1040A and Form 1040EZ - See IRM 21.6.4.4.20.1, Coverage Check box for more information.

(4) Oral Statement Authority can also be accepted for claims for credit/refund after the Refund Statute Expiration Date (RSED) - See IRM 25.6.1.10.3.1.7, Offsetting the Amount of a Refund With a Timely Refund Claim with a Time-barred Adjustment, for specific instructions.

(1) Processing and adjustment tolerances allow adjustments (below certain amounts) without requiring verification of return line items.

(2) Most processing or adjustment tolerances relate to claims or other correspondence (informal claims). When working correspondence, if adjustment tolerance for an issue is lower than oral statement authority for the same issue, see IRM 21.5.1.4.12, Tolerances.

(3) Tolerances within the Collection program (deferral levels) set the parameters for working certain cases.

(4) In order to abate penalties for reasonable cause, there are specific oral statement authority levels (OSA) for accepting requests by phone. The Reasonable Cause Assistant (RCA) must be utilized per IRM 21.2.2.4.5.1, Reasonable Cause Assistant. While there are threshold ceilings for abating penalties, it is important to remember there is no threshold ceiling for First Time Abate (FTA) or penalty abatement denial. If the account meets the abatement threshold ceiling, RCA will display a message indicating the request must be submitted in writing, which includes requests received by fax. For more detailed information on this see IRM 21.5.2.4.9.2, Oral Statement and Penalty Relief Request and IRM 20.1.1.3.6.4, Oral Statement Ceiling Exceeded, for further information.

(1) The Voluntary Disclosure Practice is a long-standing practice of IRS Criminal Investigation (CI). This long-standing practice has evolved over time, resulting in the current Voluntary Disclosure Practice announced on November 20, 2018. The Voluntary Disclosure Practice is a compliance option for taxpayers who have criminal exposure due to their willful tax and tax-related noncompliance. Refer taxpayers or representatives to IRM 9.5.11.9, Voluntary Disclosure Practice for submission and eligibility information.

(2) If a U.S. person has willfully failed to comply with tax or tax-related obligations, submitting a voluntary disclosure may be a means to resolve non-compliance and limit exposure to criminal prosecution. CI takes timely, accurate, and complete voluntary disclosures under consideration when determining whether to recommend criminal prosecution. A voluntary disclosure will not automatically guarantee immunity from prosecution; however, a voluntary disclosure may result in prosecution not being recommended.

(3) The Voluntary Disclosure Practice begins with Criminal Investigation (CI). Taxpayers use a two-part process to first seek clearance and then to make a voluntary disclosure.

1. Taxpayers must complete and submit Part I of Form 14457, Voluntary Disclosure Practice Preclearance Request and Application, to request preclearance from CI. Taxpayers submit Part I by either fax or mail. Preclearance serves to provide an indicator of timeliness. If the taxpayer’s noncompliance is already known to the IRS or the IRS has commenced an examination or investigation, then preclearance will not be provided. Preclearance determines the taxpayer’s eligibility but does not guarantee preliminary acceptance into the practice.

2. After a taxpayer receives preclearance, the taxpayer must submit Part II of Form 14457 within 45 days. CI reviews the submission on Part II of Form 14457 and determines if the taxpayer may participate in the Voluntary Disclosure Practice. If approved to participate, CI will provide the taxpayer with a Preliminary Acceptance Letter, and CI will forward the taxpayer’s Form 14457 to a civil section of the IRS. CI will not process tax returns or payments.

3. If an applicant has received a Preliminary Acceptance (Part II) approval from IRS-CI and would like to make a payment before the case is assigned to an examiner, payments can be sent to the LB&I Austin unit at the following address:
   Internal Revenue Service 
   3651 S. IH 35
    Mail Stop 1919 AUSC
   Austin, TX 78741 
   ATTN: Voluntary Disclosure Practice

To ensure payments are properly posted to the taxpayer’s account, all correspondence and payments must reference the “Voluntary Disclosure Practice.” The taxpayer must include separate checks for each year clearly identifying taxpayer name and taxpayer identification number, the year to which the payment relates and “Voluntary Disclosure Practice.” Only payments should be sent to this address.

(4) Once the taxpayer’s case is assigned, the civil examiner will contact the taxpayer. Taxpayers or representatives must provide tax returns and other documents to the examiner upon contact.

(5) Taxpayers or representatives with an urgent procedural matter relating to the civil disposition of a voluntary disclosure may contact the Voluntary Disclosure Hotline at (267) 466-0020. Hotline personnel will only answer procedural questions and will not provide tax advice or provide opinions on hypothetical situations.

(6) Taxpayers or representatives with questions concerning preclearance must call Criminal Investigation at (267) 466-0020 or e-mail vdp@ci.irs.gov.

(7) IRS personnel who receive questions from taxpayers or representatives regarding the Voluntary Disclosure Practice must direct any inquiries to www.irs.gov/vdp.

(1) Scammers may contact the public by telephone or e-mail to solicit money or financial information. This type of scam is called phishing.

(2) Phishing is the act of sending an e-mail to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

(3) Phishing scammers may claim to be working for or on behalf of the IRS. They may indicate that they can help the victims file amended tax returns in an attempt to receive tax refunds, to get personal financial information, or Social Security numbers that can be used to steal the victims' identities or financial resources.

(4) The IRS does not ask for personal identifying or financial information in unsolicited electronic mail (e-mail), telephone calls, or postal mail.

(5) If you receive a call from a taxpayer regarding receiving a suspicious, bogus, or phishing e-mail that claims to be from the IRS, advise the taxpayer:

• Do not open any attachments.

• Do not reply.

• Forward the e-mail to the electronic mailbox, phishing@irs.gov.

• Delete the e-mail after forwarding.

(6) This is an electronic mailbox established by the IRS for taxpayers to send information about suspicious e-mails they receive which claim to be from the IRS. The internet header has additional information to help locate the sender.

(7) If you receive a questionable e-mail via your IRS e-mail address meeting the criteria identified in (1) through (4) above, send the original e-mail to the electronic mailbox phishing@irs.gov as an attachment to ensure the relevant metadata remains intact. You may also send it to the e-mail address, *Phishing Do not open any attachments to questionable e-mails or click on any links which may contain malicious code that will infect your computer. After you have forwarded the e-mail or header information, delete the message.

(8) If a taxpayer contacts the IRS and suspects fraudulent use of the IRS name or questionable organizations claiming to be working on behalf of the IRS, (other than the phishing e-mail scam claiming to be from the IRS) provide them with the information to contact the Treasury Inspector General for Tax Administration. (TIGTA)

• Do not speculate on any aspect of the situation

• Do not speculate on any possible scams or relay any info on previous scams

• Do not provide any other advice other than the TIGTA phone number

• Do not agree or disagree with the taxpayer that the contact may have been fraudulent

• Do not look up employees in any system to confirm or deny they are employed here or release any information on them

• Advise the taxpayer the IRS has a system in place to verify the RO’s identity as an IRS employee,

• Inform the taxpayer you will transfer them to the Physical Security Office who will ask for the RO’s 10-digit identification number to verify their identity, and

• Transfer the call to UCCE extension 3285 or direct dial via Finesse 413285.

(9) Taxpayers with internet access will be given the website address to report details of the incident directly to TIGTA. They can click on the red link labeled "Report Waste, Fraud, and Abuse" and then "IRS Scams and Fraud" to provide the information. They will be asked to provide information such as:

• Was there a financial loss?

• Was personal or sensitive information provided?

(10) In some cases, TIGTA may contact the taxpayer for more information; however, the outcome of the investigation cannot be provided.

(11) You can make taxpayers aware that the IRS Compliance function does make outgoing calls but that the IRS will not call you if you owe taxes without first sending you a bill in the mail. Advise taxpayers to always call the IRS toll-free number if the identity of a caller is questionable. Research the account only if the conversation with the taxpayer leaves any doubt there may be an issue, such as receipt of a notice, knowledge of a prior tax balance, or they request you to verify account information to ensure there are no outstanding issues that need to be resolved. If research indicates the taxpayer has a balance due on the account, follow normal procedures in IRM 5.19.1, Balance Due, to help resolve the balance due condition. For notice status accounts, transfer calls relating to payments and notices to the Voice BOT. Follow IRM 21.1.1.3.1(5) for appropriate transfer numbers and suggested verbiage to use. For all other taxpayers (e.g., PPS, BMF, International and ACS status codes), follow IRM 21.1.1.3.1(8) Accounts Management (AM) Customer Service Representative (CSR) Duties Handling Accounts with Balance Due/Missing Returns, on where to transfer the call.

(12) Also report any incidents to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.

(13) See IRM 21.1.3.19, Informant Contacts, for guidance on information received from an informant reporting possible instances of federal tax fraud by another individual.

(1) Employees with the Return Integrity and Verification Operations (RIVO) must contact employers via phone and/or fax to confirm the validity of income and/or income tax withheld that is reported on income documents (Form W-2, Form W-2G, Form 1099, etc.).

(2) When the contact is by fax, each fax consists of:

1. A cover sheet with the Department of Treasury/IRS Seal.

2. A Department of Treasury/IRS letter.

3. One or more sheets listing various employees for which income and/or withholding needs to be verified.

(3) If you have contact with taxpayers or employers and receive questions about whether the IRS sends faxes or makes phone calls to verify wages, income and/or federal withholding for employees, please advise the caller that these are legitimate inquiries.