5.1.10. Taxpayer Contacts

(1) This section provides procedural guidance to be followed by Field revenue officers when contacting taxpayers during civil law enforcement investigations to collect delinquent tax and secure delinquent returns. Revenue officers must contact taxpayers and/or their representatives during investigations. The guidelines in this section provide the procedures to be followed before, during, and after these contacts. They provide the basis for effective contact that protects taxpayer rights and the safety and security of taxpayers and revenue officers during contacts.

(1) The following authorities provide the basis for these guidelines:

• IRC 6103

• IRC 6304

• IRC 7602(c)

• Policy Statement 1–1, Mission of the Service

• Privacy Act of 1974 (5 U.S.C. § 552a)

• Freedom of Information Act (5 U.S.C. § 552)

• IRC 7803(a)(3)

(1) Director, Collection has executive oversight for all Collection programs.

(2) Director, Headquarters Collection has executive oversight for all Headquarters Collection programs.

(3) Director, Collection Policy is responsible for the policies and procedures in this IRM.

(4) Director, Field Collection, has executive oversight for all Field Collection programs.

(5) Field Collection Area Directors, territory managers and group managers are responsible for ensuring compliance by field personnel with these procedures.

(6) Revenue officers are responsible for reading and implementing the procedures listed in this IRM.

(1) Program Reviews: Operational reviews are conducted by the Collection Area Directors and Territory Managers annually to evaluate program delivery and conformance to administrative and program requirements. Group managers participate in one or more Embedded Quality (EQ) consistency reviews each year to assist in rating EQ attributes. Group managers perform annual and periodic case and performance reviews as described in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid. Collection Policy performs periodic program reviews to identify trends and opportunities for improvement.

(2) Program Reports: Collection managers utilize reports generated from the Integrated Collection System (ICS) and the ENTITY Case Management System to monitor and track inventory assignments and timely and appropriate case actions. Reports from the Embedded Quality Review system provide review information for managerial use in guiding revenue officers to promote timeliness, effectiveness, and accuracy of case actions.

(3) Program Effectiveness: National quality reviews and consistency reviews are routinely conducted to measure program consistency, effectiveness in case actions, and compliance with policy and procedures. Trends reported in these reviews are used to promote and improve program effectiveness. Trends, recommendations and corrective actions issued during the course of program and operational reviews are used to identify opportunities for improvement and achieve program goals.

(1) Collection managers verify program and procedural compliance by conducting case consultations, case reviews, performance reviews, and security reviews. Prescribed internal controls are detailed in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid, which communicates responsibility to Collection managers for promoting quality case work and required internal controls. The ICS, ENTITY Case Management, Embedded Quality Review, and National Quality Review Systems provide the case access, data, and reports used by managers to monitor internal controls.

(1) The following acronyms and terms are used in this chapter:Acronyms

(1) Make initial taxpayer contact (within 45 calendar days from the date of case receipt, except for the following types of cases):

1. On FTD Alerts, within 15 calendar days from date of receipt

2. On CIP Leads, within 60 calendar days from date of receipt.

(2) The date of case receipt is the Employee Assign Date on ICS. ICS begins the calculation for initial contact due date on the first workday after assignment. If the assignment is on a Saturday (IDRS initial case assignments), the calculation begins on Monday, or Tuesday if Monday is a holiday. It ends the calculation on a workday. If the initial contact due date falls on a non-workday, ICS sets the initial contact due date to the next workday. This is the date that will appear in the systemic history reflecting the initial contact due date (ICDD). Notifications of when the ICDD expires are issued two weeks before the date expires and also on the day of expiration if no action is taken.

(3) These time frames were established as guidance for revenue officers throughout the IRS. Document the ICS history with the reason for any delay.

(4) To ensure that ICS registers the contact, choose one of the following items from the ICS Taxpayer Contact pick list (see IRM 5.1.10.8 regarding mandatory use of the ICS pick list) to document the contact :

• Attempted Contact (Contact Type F, if field contact was attempted).

• TP or POA Contact, if actual contact was made.

(1) An effective initial contact is the cornerstone to timely and effective case resolution. To be effective in your case approach and resolution strategy, create and follow a clear plan of action, and schedule simultaneous case actions where appropriate.

(2) While actual contact with the taxpayers or representatives is the objective of the initial contact attempt, information gathered from neighbors and other third parties can also result in an effective contact. Do not initiate any third-party contacts until the 46th day following the date that advance notice of third-party contacts was provided. See IRM 5.1.18, Locating Taxpayers and Their Assets , for further guidance.

(3) As part of the initial contact do the following:

• Determine whether the taxpayer received Pub 1, Your Rights as a Taxpayer.

• Explain the collection process to the taxpayer and the taxpayer's rights under that process.

(4) On initial contact, document that you asked taxpayers if they received Pub 1 and if they had any questions. Checking the appropriate items on the ICS History pick list will satisfy the documentation requirements for Publication 1. This documentation is necessary only once in a continuing case investigation.

(5) During initial contact with a taxpayer,

1. Request immediate full/part payment of all delinquent accounts (including accounts in notice status) and explain the various forms of payment such as check, money order, electronic payment, credit card, and electronic federal tax payment system (EFTPS) for future federal tax deposits as well as balance due payments. See IRM 5.1.24.5.2, Initial Contact with a Client of a Third-Party Payer, when third-party payer actions may be the cause of delinquency.

2. Request immediate filing of all delinquent returns.

3. Secure verification of filing and payment, including copies of the EFTPS acknowledgement numbers or FTD receipts (prior to January 1, 2011) to confirm taxpayer is current with FTDs, when the taxpayer indicates that the tax was paid, the returns were filed, or both.

4. If the liability is incorrect, allow the taxpayer the opportunity to file an amended or corrected return, or determine whether an adjustment or payment tracer is necessary.

5. Determine and document the taxpayer's compliance with current filing, payment, and deposit requirements, including type of depositor. The ICS Full Compliance Check screen can be used to document compliance. See IRM 5.1.10.8 for instances when use of the pick list is mandatory.

6. Determine the reason for the delinquency and advise the taxpayer how to avoid future delinquencies. The ICS pick list Cause and Cure can be used to document this information.

Reminder: Advise taxpayers that they remain responsible for the deposit and payment of employment taxes even though they may have entered into a third-party payer arrangement with a payroll service provider or professional employer organization.

7. Advise the taxpayer that until the case is resolved they are to file tax returns through you and provide proof of current electronic estimated tax payments (or make payments through you.) In addition, if the taxpayer is in business, also request EFTPS acknowledgment numbers, as they are due.

   Note: Compliance verification Form 15015, Form 15016, and Form 14784 are available on the Publishing website to assist revenue officers with compliance monitoring verification.

   Note: Consider securing payroll summary sheets from the taxpayer to verify the correct amount is being deposited.

   Note: See Pub 15, Employer’s Tax Guide for additional information on depositing taxes.

8. Determine whether the taxpayer is a federal contractor. If the taxpayer is a federal contractor, obtain the name of the federal contracting agency and the contract number.

(6) If the taxpayer is unable to comply with the above, proceed as follows:

(7) If the case is not resolved during the initial contact, discuss a realistic plan for case resolution with the taxpayer, establish and document a plan for resolving the case, such as: full pay (FP) by a specified date, installment agreement (IA), etc. This plan may be updated when it changes. For example, a plan to resolve a case as CNC (hardship) may change to FP when significant assets and/or income are discovered. Schedule appropriate follow-up dates that move the case toward resolution.

(8) Routinely keep taxpayers informed of the status and resolution of their cases, and advise them that they will receive annual notices of taxes still owing until all taxes are paid in full, even if they are currently working with an IRS employee.

(9) When the taxpayer is required to take action such as file returns, provide information, or pay the balance, explain and document the following:

1. What action is expected and the deadline for completing the action. Form 9297, Summary of Taxpayer Contact, will be used in face-to-face meetings to list the information/documents required and the deadline date for receipt. The taxpayer will receive the original and you will retain a copy in the case file. The ICS history will be documented with a brief summary statement referencing the Form 9297. The ICS pick list item "Form 9297 Provided" can be used to document this information. There may be some instances when the Form 9297 will not be used, for example, in potential fraud cases. If the Form 9297 is not used, briefly state why Form 9297 was not used in the history. The Form 9297 will be used for any subsequent deadlines set in face-to-face meetings. (Form 9297is not mandatory during telephone contacts.)

2. What specific type of enforcement action may result for failure to comply (not necessarily the particular asset, bank account, etc.) Document the ICS history with the specific consequences for failure to comply. The ICS pick list item Deadline Communicated can be used to document this information. (See IRM 5.1.10.8 for instances when use of the pick list is mandatory.)

3. What forms of payment, such as check, money order, electronic payment, credit card, EFTPS for future Federal Tax Deposits, etc., are available and acceptable.

(10) When appropriate, issueLetter 1058, Notice of Intent to Levy and Notice of Your Right to a Hearing, and all required enclosures. Typically, the letter is delivered when a deadline is set for the taxpayer to take a specific action. (See IRM 5.11.1.3 for other factors related to delivering L-1058.) Use discretion when issuing the L-1058 on initial contact with an IMF-only balance due taxpayer.

(11) Take the following additional actions when contacting a corporation for unpaid trust fund taxes:

1. Identify individuals who are potentially responsible for depositing and paying over trust fund taxes.

2. Explain the Trust Fund Recovery Penalty (TFRP) provisions to the responsible or potentially responsible person(s) and present a copy of the TFRP calculation to them along with Notice 784, Could You Be Personally Liable for Certain Unpaid Federal Taxes? See IRM 5.1.10.2 (6). Advise them that the IRS can assess the TFRP personally against those it determines liable for the penalty in that amount and collect it against their personal income and assets. SeeIRM 5.7.8.4, Pyramiding Taxpayers, for information about Form 944 filers.

Note: At this point, do not state that the IRS has decided who is liable for the TFRP, only that whoever is liable is subject to it.

3. Begin the TFRP investigation if full payment is not secured. Attempt to conduct interviews with all potentially responsible persons using Form 4180, Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes. See IRM 5.7.4, Investigation and Recommendation of the TFRP .

Note: The decision to conduct an IMF compliance check when investigating a corporate liability should be made on a case by case basis. Do not routinely conduct cross compliance checks of employees who may be handling the tax matters of a corporation solely on the basis of the individual's employment with the business.

(12) Take the following additional actions when contacting a sole proprietor or partnership:

1. Verify compliance with IMF filing and paying requirements.

2. Explain that sole proprietors and general partners are personally liable for employment and excise taxes incurred in the operations of the business.

3. Attempt to secure the personal asset information of the proprietor or partner(s). If a complete CIS cannot be secured, establish a deadline for providing required information. At a minimum, secure basic asset information.

4. In the event TFRP provisions are applicable, follow procedures for corporations described in (11) above.

(13) Take the following additional actions when contacting a limited liability company (LLC). (See IRM 5.1.21, Collecting from Limited Liability Companies, for a comprehensive discussion of the treatment of LLCs with respect to Collection.)

1. Verify the owner(s) of the LLC during the period(s) of delinquency.

2. Determine the classification of the LLC to identify whether the entity or its owner(s) are liable for the type of federal tax to be collected. See IRM 5.1.21.13, Federal Taxation of an LLC , for more details concerning treatment of different entities, for example, sole proprietorships, partnerships, corporations and associations.

3. When the LLC is disregarded and not treated as an entity separate from its single member/owner, refer to IRM 5.1.21.12.3, Employer Identification Number Requirements for the Owner of a Disregarded Entity. When the revenue officer determines that the LLC is disregarded and its owner is liable for the type of tax to be collected:

• Explain that the owner is directly liable for the taxes arising from the operation of the LLC.

• Verify compliance with the owner's filing and paying requirements.

• Attempt to secure asset information of the owner. If a complete CIS cannot be secured, establish a deadline for providing required information. At a minimum, secure basic asset information.

• In the event TFRP provisions are applicable for a non-owner, follow procedures for corporations described in (11) above.

  Note: Employment tax liabilities incurred on wages paid on or after January 1, 2009 must be reported and paid using the name and EIN of the LLC, not the Single Member Owner (SMO) as noted in IRM 5.1.21.12.2(4).

4. When the LLC is identified as the liable taxpayer, follow procedures for corporations described in (11) above. (Also refer to IRM 5.1.21.12.2, Employer Identification Number Requirements for an LLC.)

(1) Some contacts cannot be made without the prior consent of the taxpayer or the permission of a court of competent jurisdiction. These include the following:

1. Contacting the taxpayer at any unusual time or place, or at a time or place an employee knows, or should know, is inconvenient to the taxpayer.

2. Contacting the taxpayer at work if there is reason to believe the employer does not allow such contact.

3. Directly contacting a taxpayer if the IRS knows the taxpayer has an authorized representative and knows or can readily ascertain the representative's name and address.

Note: Contacting a taxpayer to update or validate representation when all periods are not listed on Form 2848 does not constitute a violation of taxpayer rights nor does it constitute a bypass procedure because the taxpayer is not represented with respect to the unresolved periods.

• The representative consents to the employee directly contacting the taxpayer.

• The representative unreasonably delays or hinders collection. (See IRM 5.1.23.6, Bypassing a Taxpayer's Representative.)

(2) Employees can generally assume that it is convenient to contact the taxpayer after 8:00 a.m. and before 9:00 p.m. local time Monday through Friday at the taxpayer's location, unless there is reason to know otherwise.

(3) Take all necessary precautions to protect your safety and security when in the field. (See IRM 5.1.3, Safety, Security, and Control.) Some considerations for personal safety include:

• Conduct a careful pre-contact analysis to identify and mitigate potential risks.

• Observe and evaluate your surroundings for potential dangers.

• Defend yourself against further assaults if assaulted and immediately leave the area.

• Call 911 for police and medical assistance.

• Make notes of the incident.

• Contact your manager and TIGTA.

(4) Do not make contact with third parties until the 46th day after advance third-party notice requirements have been met.

(1) The following guidance for entering areas with posted “No Trespassing” signs addresses what is legally permissible in terms of federal, state and local laws. However, Collection field work by its very nature demands the exercise of common sense and good judgment. Beyond what is legally permitted, your safety and the safety of taxpayers must be the highest priority in deciding how to approach the following situations. If the circumstances you encounter make you significantly concerned for your safety, leave and request the assistance of a TIGTA agent to accompany you on a second attempt to contact the taxpayer. ( See IRM 5.1.3.5.1, When to Request Armed Escort.) Document the ICS history accordingly.

(1) For gated multi-residence properties with security personnel on site, request access to the taxpayer’s residence from the security guard. If the security guard denies access, ask to speak to the guard’s supervisor and request access through the supervisor. If unable to speak to the guard’s supervisor or if the supervisor also denies access, secure the telephone number of the management office or officer of the multi-residence property, for example a condominium association officer, and request access through this source.

(2) For gated multi-residence properties without security personnel on site, attempt to locate information about the management of the multi-residence property, for example, a condominium association officer, and request access through this source.

(3) For gated single dwellings with or without security personnel, summonses and other letters and documents may be delivered to the security guard on site or taped to the entry gate, door or fence.

(4) Exhibit 5.1.10-1 provides sample language that may be used in a letter provided to security personnel in the event that they want a documented explanation of the IRS purpose in wishing to contact the taxpayer.

(1) It is IRS policy not to use methods which are threatening or harassing to the public. See Policy Statement 1-1, (found in IRM 1.2.1). IRC § 6304 prohibits employees from harassing, oppressing, or abusing any person in connection with the collection of any unpaid tax.

(2) The following actions are considered violations:

1. Using or threatening to use violence or other criminal means to harm the physical person, reputation, or property of any person.

2. Using obscene, profane, or abusive language.

3. Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with the intent to annoy, abuse, or harass any person at the called number.

4. Placing telephone calls without meaningful disclosure to the taxpayer of the caller's identity.

(3) If you place telephone calls to third parties only to acquire location information (taxpayer's place of abode and phone number at such place, or place of employment) in connection with the collection of unpaid tax, you should identify yourself by name only. Do not identify yourself by title or as an IRS employee unless the third party expressly requests that information.

(4) At times, third party contact by telephone may result in obtaining information with respect to the determination or collection of the taxpayer's liability, such as a levy source. In such instances, you should identify yourself as an IRS employee and follow third party contact procedures, including the reprisal determination. Do not initiate any third-party contacts until the 46th day following the date that advance notice of third-party contacts was provided. (See IRM 25.27.1, Third Party Contact Program, for general IRC § 7602 (c) procedures to follow when contacting anyone other than the taxpayer regarding the determination or collection of the taxpayer's tax liability, and IRM 5.1.1.12, Third Party Contacts for Collection-specific procedures related to third party contacts.)

(5) When you attempt to contact a taxpayer by telephone and someone other than the taxpayer answers the phone, do not identify yourself as an IRS employee or state the reason for the attempted contact. However, if you seek information about the taxpayer from the person who answered the phone that may help in determining or collecting the liability, follow third party contact procedures and make a reprisal determination. Follow the guidelines in IRM 10.5.1.6.7.2, Answering Machine or Voicemail, for leaving messages involving confidential information on answering machines/voice mail when trying to contact taxpayers or their representatives.

(6) The use of cellular and cordless devices carries certain inherent security vulnerabilities. Precautions must be taken when discussing sensitive taxpayer information using these devices. Refer to IRM 10.5.1.6.7.1, Cell Phone and Cordless Device, for guidelines on communications of sensitive but unclassified information. Classified information should never be discussed using a cellular or cordless phone.

(7) When a taxpayer states he or she has been the victim of identity theft, follow the guidelines in IRM 5.1.28, Identity Theft for Collection Employees, for standard documentation requirements and detailed procedures for resolving the case. Also, see IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing.

(1) If a taxpayer states during any interview that he or she wishes to consult with an authorized representative, the employee will suspend the interview to permit such consultation regardless of whether the taxpayer may have answered one or more questions. If the interview is suspended, allow a minimum of 10 business days for the consultation with an authorized representative. The employee should inform the taxpayer of the consequences if the representative fails to contact the employee within ten business days. Form 9297 should be prepared and delivered to the taxpayer. (See IRM 5.1.10.3.2.) While an interview may be suspended, there are situations when collection should not be delayed, such as:

• when delay might result in the disappearance, disbursement or dispersion of the asset or

• if the seizure is being made pursuant to a writ issued by a court.

(2) The taxpayer has the right to make an audio recording of an in-person interview, when the interview relates to the determination or collection of tax.

(3) The right to make an audio recording does not extend to telephone interviews. If you become aware that a taxpayer or representative is recording or attempts to record a telephone conversation, advise the taxpayer or representative that the recording must be stopped. If the recording is not stopped, politely terminate the call, and document the case file accordingly. (For additional guidance see IRM 5.1.12.3, Taxpayer Recording of Interviews .)

(1) Taxpayers have the right to be represented in their tax matters by the following:

• An attorney

• A certified public accountant

• An individual enrolled to practice before the IRS

• An officer or full time employee of the taxpayer organization (e.g., corporation)

• A member of the taxpayer's immediate family

• An individual given a special appearance authorization (e.g., student or law graduate at a Low Income Taxpayer Clinic)

(2) If the taxpayer has a representative, secure a written power of attorney. Form 2848, Power of Attorney and Declaration of Representative, may be used. A taxpayer may authorize the IRS to provide confidential tax return information to a third party designated on Form 8821, Tax Information Authorization, but this form does not authorize the third party to represent the taxpayer. For detailed information on taxpayer representation and disclosure to a designee, see IRM 5.1.23.5, Processing a Third Party Authorization , and IRM 11.3.3, Disclosure to Designees and Practitioners.

(3) If all open periods are not reflected on Form 2848 or Form 8821:

1. Contact may be made with the taxpayer to secure an updated form prior to beginning the investigation. A contact made to update or validate a taxpayer’s representation is not an investigative contact, and the initial contact requirements in IRM 5.1.10.3 will not apply. The collection investigation, which includes attempting to secure returns, collect delinquent tax, and secure financial information, should not be initiated with the taxpayer while attempting to validate representation.

2. If the taxpayer fails to provide updated representation within an established time frame, initiate the collection investigation with the taxpayer for the periods for which the taxpayer has no representation. Enforcement action for failing to provide representation is not appropriate. If the taxpayer withdraws representation, the revenue officer should proceed with the investigative contact for all tax periods directly with the taxpayer under the guidelines in IRM 5.1.10.3.

3. There is no requirement to delay contact with a representative until all open periods are reflected on the Form 2848. A representative may be contacted for investigative purposes regarding the periods for which representation has been validated; however, caution must be exercised when contacting a representative not to disclose tax information for tax periods not covered. To minimize the risk of a disclosure violation, do not solicit from the representative an updated Form 2848 or Form 8821 when all open periods are not reflected on the form. Initial contact requirements apply to investigative contact with the representative.

Note: The revenue officer is within his or her rights to carefully address any future compliance concerns not listed on the Form 2848 with the representative under IRC 6103(k)(6) while exercising caution not to improperly disclose tax return information. For more information about investigative disclosure provisions IRM 5.1.10.

(4) Unenrolled return preparers are not permitted and should not be allowed to act as a taxpayer representative before Collection.

(5) Students and law graduates at Low Income Taxpayer Clinics (LITCs) or Student Tax Clinic Programs (STCPs) may represent taxpayers under a special appearance authorization issued by the Director, Low Income Taxpayer Clinic Program Office, Taxpayer Advocate Service (TAS). See Delegation Order 25-18 (Rev. 4) (effective April 8, 2021). See IRM 1.2.2.14.18. Subject to any limitations set forth in the special appearance authorization, they may fully represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848. The instructions to Form 2848require that such students and law graduates must attach a copy of the letter from TAS authorizing practice before the Internal Revenue Service.

(1) Taxpayers generally have the right to designate the application of voluntary payments to their accounts.

(2) Taxpayers are entitled to request and receive receipts for any payments made on their accounts, whether in current or delinquent status.

(3) Taxpayers have the right to submit an offer to compromise a tax liability. See IRM 5.8, Offer in Compromise.

(4) A taxpayer may have a right to an installment agreement. See IRM 5.14, Installment Agreements.

(5) Taxpayers may request that their case be transferred to another IRS office. Generally, such requests will be honored if the taxpayer has a valid reason.

(6) Taxpayers have the right to contact TAS at any time during the collection process, especially if they are experiencing, or will experience, a financial hardship as a result of the IRS’s actions. Revenue officers must provide Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and explain a taxpayer’s right to seek help from TAS.

(7) Taxpayers have the right to request a list of third-party contacts from the IRS at any time. The request can be made either verbally or in writing. See IRM 25.27.1.5, Providing Taxpayers with TPC List.

(1) The Privacy Act of 1974 (5 U.S.C. § 552a) creates a series of requirements governing the record-keeping practices of federal agencies, as they relate to the collection, maintenance, and disclosure of information pertaining to individuals. The statute also provides individuals with certain rights of access to agency records pertaining to them. For a more detailed discussion of IRS implementation of the Privacy Act, and IRS employee responsibilities under the statute, see IRM 10.5.6.2, Privacy Act General Provisions (formerly IRM 11.3.14), and IRM 10.5.6.7, Privacy Act Accounting for Disclosures (formerly IRM 11.3.19).

(2) Taxpayers seeking access to records pertaining to an open case should, to the extent possible, be given access to their records as part of the normal administrative process without having to resort to a formal Privacy Act or Freedom of Information Act (5 U.S.C. § 552) request. However, when a taxpayer insists upon the more formalized procedures of the Privacy Act or the Freedom of Information Act, the taxpayer should be directed to the disclosure office having responsibility for the records. Any written request received by Collection personnel which cites the Privacy Act or Freedom of Information Act should be forwarded to the appropriate disclosure office for handling in accordance with the provisions of IRM 11.3, Disclosure of Official Information.

(3) Although taxpayers have certain rights of access to agency records under the Privacy Act, as well as the Freedom of Information Act, returns and return information are confidential in accordance with IRC § 6103(a). Returns and return information shall be disclosed only as authorized by IRC § 6103 and the underlying Treasury Regulations.

(4) Collection employees are authorized by IRC § 6103(k)(6) and Treasury Regulation 301.6103(k)(6)-1 to disclose return information to the extent necessary to obtain information which may be related to a Collection investigation and which is not otherwise reasonably available. No special permission or authorization is needed to make investigative disclosures under the circumstances and conditions described in Treasury Regulation 301.6103(k)(6)-1, so long as the collection employee is performing official duties for collection activity.