Part 11. Communications and Liaison
Chapter 3. Disclosure of Official Information
Section 37. Recordkeeping and Accounting for Disclosures
11.3.37 Recordkeeping and Accounting for Disclosures
Manual Transmittal
August 18, 2023
Purpose
(1) This transmits revised text for IRM 11.3.37, Disclosure of Official Information, Recordkeeping and Accounting for Disclosures.
Material Changes
(1) IRM 11.3.37.1.4, Program Controls, were added in order to incorporate relevant internal controls. These items identify information about the program and procedures covered within this section.
(2) Reviewed and updated the IRM where necessary for the following types of editorial changes: legal citations, published forms and documents and web addresses.
Effect on Other Documents
This material supersedes IRM 11.3.37, Disclosure of Official Information, Recordkeeping and Accounting for Disclosures, dated September 17, 2019.
Audience
All Operating Divisions and Functions.
Effective Date
(08-18-2023)
Related Resources
(1) The Disclosure and Privacy virtual library can be found at the Disclosure and Privacy Knowledge Base.
Michael Oser
Acting Director, Governmental Liaison, Disclosure and Safeguards
Program Scope and Objectives
(1) Purpose: This Internal Revenue Manual (IRM) section provides guidance on recordkeeping and accounting for disclosures as governed by Subsection (c) of the Privacy Act of 1974, 5 USC 552a, and the Internal Revenue Code (IRC) IRC 6103(p)(3)(A) .
(2) Audience: These procedures apply to all IRS employees and contractors.
(3) Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy.
(4) Program Owner: The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy.
(5) Primary Stakeholders: All IRS Business Units have responsibility for recordkeeping and accounting for disclosures made pursuant to subsection (c) of the Privacy Act and IRC 6103(p)(3)(A). This responsibility extends to manual as well as electronic applications in which accountable disclosures of tax information occur.
Background
(1) The system used to account for disclosures of returns and return information complies with two laws:
Subsection (c) of the Privacy Act of 1974 (5 USC 552a); and
(2) Due to these two statutes, individuals may determine whether the IRS disclosed Federal Tax Information (FTI) or Privacy Act information about them. The IRS must record what FTI or Privacy Act information it discloses about any taxpayer.
(3) Subsection (c) of the Privacy Act requires the IRS to keep an accurate accounting of each disclosure of information from a tax or nontax system of records. A system of records is a group of records regarding individuals that is retrievable by a unique identifier corresponding to those individuals. The IRS publishes systems of records periodically in the Federal Register. View the systems of records at: Privacy Act System of Records Notices.
(4) The procedures in this chapter address only tax systems of records. To account for disclosures from nontax systems, see IRM 10.5.6.7, Privacy Act Accounting for Disclosures.
(5) To the extent that IRC 6103(p)(3)(A) and Subsection (c) of the Privacy Act overlap regarding a particular disclosure, the accounting requirements of IRC 6103(p)(3)(A) will govern.
Example: IRS provides corporate income tax returns to the Department of Justice in response to an ex parte order submitted under IRC 6103(i)(1). Corporate income tax returns meet the definition of returns under IRC 6103. Therefore, the IRS employee accounts for their disclosure in accordance with the requirements of IRC 6103(p)(3)(A) even though they do not fall within a system of record defined by the Privacy Act.
Example: In accordance with disclosure authority IRC 6103(h)(3)(A), IRS refers a federal tax case to the Department of Justice for criminal prosecution and includes in the referral package the 2015 and 2016 income tax returns of John Doe along with the related investigative files. Subsection (c) of the Privacy Act requires an accounting for these disclosures. However the IRS employee does not make an accounting since IRC 6103(p)(3)(A) exempts disclosures made under IRC 6103(h)(3)(A) from the accounting requirement.
(6) IRC 6103(p)(3)(A) requires the IRS to account for all disclosures of returns/return information furnished under a subsection of IRC 6103 unless specifically exempted.
(7) The following subsections of IRC 6103 are exempt from the accounting requirements as defined in IRC 6103(p)(3)(A):
IRC 6103(c)
IRC 6103(e)
IRC 6103 (f)(5)
IRC 6103(h)(1), IRC 6103(h)(3)(A) and IRC 6103(h)(4)
IRC 6103(i)(4) and IRC 6103(i)(8)(A)(ii)
IRC 6103(k)(1), IRC 6103(k)(2), IRC 6103(k)(6), IRC 6103(k)(8), and IRC 6103(k)(9)
IRC 6103(l)(1), IRC 6103(l)(4)(B), IRC 6103(l)(5), IRC 6103(l)(7), IRC 6103(l)(8), IRC 6103(l)(9), IRC 6103(l)(10), IRC 6103(l)(11), IRC 6103(l)(12), IRC 6103(l)(13), IRC 6103 (l)(14), IRC 6103(l)(15), IRC 6103(l)(16), IRC 6103(l)(17), and IRC 6103(l)(18)
IRC 6103(m)
IRC 6103(n)
(8) All IRS employees who are responsible for making an accountable disclosure of tax information are also responsible for completing the accounting for those disclosures, following the procedures in this IRM or their local procedures. Contact the Disclosure Help Desk for any questions regarding the recordkeeping or accounting for disclosures of tax information. Compliance with this requirement may be validated through Quality Reviews.
Authority
(1) The following items govern the authority pertaining to recordkeeping and accounting for disclosures of information:
Subsection (c) of the Privacy Act of 1974 (5 USC 552a)
IRC 6103(p)(3)(A)
Roles and Responsibilities
(1) All IRS employees, contractors and state and federal agencies use this IRM to help comply with the recordkeeping and accounting for disclosures of tax information as governed by the Privacy Act and the Internal Revenue Code.
Program Controls
(1) Business Units are responsible for establishing and documenting the program controls developed to oversee their program as well as ensuring employee compliance with all applicable elements of this IRM.
Definitions/Acronyms
(1) The following is a list of the acronyms that are used in this IRM section:
Acronym | Definition |
|---|---|
ACA | Affordable Care Act |
ADP | Automated Data Processing |
AIMS | Audit Information Management System |
ANMF | Automated Non-Master File |
ATF&E | Alcohol, Tobacco, Firearms and Explosives |
BMF | Business Master File |
BSA | Bank Secrecy Act |
CADE | Customer Account Data Engine |
CFR | Code of Federal Regulations |
CI | Criminal Investigation |
CIMIS | Criminal Investigation Management Information System |
DMF | Disclosure Masterfile |
DLN | Document Locator Number |
DOJ | Department of Justice |
D-PPO | Disclosure Policy and Program Operations |
EIN | Employer Identification Number |
EOAD | Examination Operational Automated Database |
EXSTARS | Excise Summary Terminal Activity Reporting System |
FTI | Federal Tax Information |
FUTA | Federal Unemployment Tax Act |
GAO | Government Accountability Office |
GLDEP | Governmental Liaison Data Exchange Program |
GLDS | Governmental Liaison, Disclosure and Safeguards |
HCO | Human Capital Office |
IMF | Individual Master File |
IRC | Internal Revenue Code |
IRM | Internal Revenue Manual |
IRMF | Information Return Master File |
JCT | Joint Committee on Taxation |
JOC | Joint Operations Center |
LB&I | Large Business and International |
MFT | Master File Transcript |
PGLD | Privacy, Governmental Liaison and Disclosure |
PII | Personally Identifiable Information |
RAAS | Research, Applied Analytics & Statistics |
SSN | Social Security Number |
TAR | Taxpayer Address Request |
TC | Transaction Code |
TDA | Taxpayer Delinquent Account |
TE/GE | Tax Exempt/Government Entities |
TIN | Taxpayer Identification Number |
General Rules
(1) When accounting for disclosures, determine how many accounting records to prepare by identifying the number of sources used to furnish information.
Note: The IRS assigns an ADP source code to information collected, developed or maintained by a function.
The Privacy Act governs tax information of individuals; see Exhibit 11.3.37-2 for these sources.
For tax information not governed by the Privacy Act, the sources are those nontax systems of records listed in Exhibit 11.3.37-3.
Exception: When disclosing information from a tax system of records, use the following guidelines to determine the maximum number of accounting records to prepare:
one accounting for the return or return information involved and
one for each function whose systems of records are disclosed
(2) Though a function might disclose information about an individual taxpayer from more than one of its systems of records, the function should prepare an accounting record for only the system of records providing the greatest amount of information.
Note: This procedure is consistent with the spirit of IRC 6103(p)(3)(A) and subsection (c) of the Privacy Act. When disclosing from multiple systems of records, it is more practical to limit the number of sources in order to avoid confusion over the amount of information disclosed.
Example: The Department of Justice is conducting a nontax federal criminal grand jury and makes an Ex Parte Court Order request under IRC 6103(i)(1) for the 2016 individual income tax return and related files and records of John Doe. After conducting a thorough search, the IRS employee locates and discloses the following information for tax year 2016:
a) | Form 1040 U.S. Individual Income Tax Return |
b) | Lien File (three pages) |
c) | Taxpayer Delinquent Account (TDA) File (20 pages) |
d) | Examination Administrative File (workpapers, affidavits, etc.) (50 pages) |
e) | Classification and Examination Selection File (edited list of taxpayers selected for audit on which the taxpayer’s name appears) (two pages); and |
f) | Audit Information Management System (AIMS) Record (computer printout indicating office where return was examined) (one page) |
The IRS employee prepares an accounting record for the following:
1) | Form 1040 U.S. Individual Income Tax Return |
2) | Taxpayer Delinquency Account File. (Although a disclosure was also made from the lien file, most of the information disclosed from Collection files was obtained from the TDA file) and |
3) | Examination Administrative File. (The greatest amount of information was disclosed from the administrative file.) |
(3) The number of disclosures that are recorded on a taxpayer’s account per disclosure record is equal to the number of tax periods reported on the record.
Example: An accounting record for ABC Company indicates the IRS disclosed ABC’s Forms 1120 for tax years 2013-2016 to the Department of Labor. Thus, the taxpayer’s account in the accounting file records four disclosures. For disclosures involving multiple years and functional systems, the taxpayers account in the accounting file records accountings equal to the number of years multiplied by the number of functional systems.
(4) Refer to Document 12990, Records and Information Management Records Control Schedules, Schedule 8 – Administrative and Organizational Records, Items 44 and 70, (Job No. N1-58-05-2) to ensure records, in hard copy and electronic format, are appropriately managed, retained, and archived in accordance with the National Archives and Records Administration approved records retention and disposition authority. Also refer to IRMs 1.15, Records and Information Management series for compliance with records and files management lifecycle (hardcopy and electronic), including creation, maintenance, retrieval, preservation and disposition of all records to avoid inadvertent/unlawful destruction of records.
Accounting System
(1) Subsection (c) of the Privacy Act requires the IRS to maintain a record of the date, nature, and purpose of each disclosure and the name and address of the recipient of the information disclosed.
Note: Capturing this same information also satisfies the accounting requirements of IRC 6103(p)(3)(A).
(2) The IRS can account for the disclosure of returns/return information either manually or electronically. Generally, the IRS electronically posts disclosure information to a disclosure accounting file that is an adjunct to the Individual Master File (IMF) and Business Master File (BMF).
Accounting Procedures
(1) The business component that discloses the records is responsible for preparing the record of accounting. State or federal agencies making permissible disclosures to other state or federal agencies pursuant to an IRC 6103(p)(2)(B) agreement will maintain a permanent system of recording disclosures and provide to the IRS within 30 days after the close of each calendar year, a narrative of accounting for all disclosures of returns and return information made to the receiving agency, as required by 26 USC 6103(p)(3)(A) and 26 CFR 301.6103(p)(2)(B)-1 . Disclosure personnel are available to provide technical assistance.
(2) A record of accounting for disclosure of returns/return information includes the following items:
Name Control: The first 4 alpha and/or numeric characters of the taxpayer’s last name (in the case of individuals) or the first four alpha and/or numeric characters of the business name (in the case of partnership, corporations, etc.)
Taxpayer Identification Number: The IRS identifies a taxpayer’s business account through the Employer Identification Number (EIN). The IRS identifies an individual taxpayer through the Social Security Number (SSN).
Tax Period: The Service uses a six digit code to indicate the end of the tax period for a given return. The first four digits represent the year (YYYY) and the next two digits represent the month (MM).
Disclosure Date: Date of the disclosure (MMDDYYYY). The Service uses an eight digit code to indicate the date. The first two digits represent the month (MM), the next two digits represent the day (DD) and the last four digits represent the year (YYYY).
Nature of Disclosure Code: A one digit code that represents the method of disclosure, i.e. a verbal disclosure, an electronic disclosure, inspection of records, or paper copy of record. See Exhibit 11.3.37-6, Multiple Record of Disclosure for a listing of the nature of disclosure codes.
Agency Code: A three digit code assigned to the agency, person or entity receiving a disclosure. See Exhibit 11.3.37-4, State Agency Codes and Exhibit 11.3.37-5, Federal Agency Codes.
Note: Not all agency codes reflected in the Exhibit can be used to post a disclosure accounting, care should be taken to use correct agency codes to ensure accurate accountings.
Purpose Code: A two digit code that identifies the authorizing statute for the disclosure. See Exhibit 11.3.37-6, Multiple Record of Disclosure for a listing of the purpose codes.
ADP Source Code: A three digit code identifying the system of record of the disclosure. See Exhibit 11.3.37-1, Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act), Exhibit 11.3.37-2, ADP Source Codes - Tax Systems of Records (Systems Governed by the Privacy Act) , and Exhibit 11.3.37-3, ADP Source Code - Tax Information (Not Governed by the Privacy Act) for the listed ADP source codes.
(3) The IRS developed Form 5466-B, Multiple Record of Disclosure, to record the information required by subsection (c) of the Privacy Act and IRC 6103(p)(3)(A). Form 5466-B records information using a combination of numerical codes and vertical entries. A computerized version of Form 5466-B may be used. Instructions for preparing Form 5466-B are in Exhibit 11.3.37-6, Multiple Record of Disclosure. The numerical codes used on the Form are listed in IRM Exhibit 11.3.37-1 through IRM Exhibit 11.3.37-5.
Note: Unauthorized disclosures are not accounted for via Form 5466-B. Instead, they are reported to the Incident Management Team via the Personally Identifiable Information (PII) Reporting Form as provided for in IRM 11.3.1, Introduction to Disclosure and IRM 11.3.38, Roles and Responsibilities of Disclosure Managers.
(4) Prepare separate Forms 5466-B to account for IMF and BMF disclosures.
(5) If an IRS employee discloses tax information about an individual that is not contained in a Privacy Act system of records, the employee must still make an accounting to comply with IRC 6103(p)(3)(A).
Example: A state tax agency requests a copy of the 2016 income tax return of John Doe. The IRS employee finds that no return has been filed and discloses this fact to the state tax agency. There is no Privacy Act accounting required since no record was disclosed. However, disclosure of the lack of filing must be accounted for under IRC 6103(p)(3)(A). The ADP Source Code used to account for the disclosure is source code 116, IMF, even though no record was actually disclosed from that system of records. To account for such a disclosure, the IRS employee uses the ADP Source Code for that system when preparing the accounting record on Form 5466-B.
(6) Account for disclosures of returns and return information about corporations or other non-individual entities for which there is no ADP Source Code listed in Exhibit 11.3.37-2 as if the information related to individuals.
(7) Forward the completed Form 5466-B to one of the following addresses no later than the last work day of the month.
IMF Form 5466-B are mailed to:
Internal Revenue Service
Attn: Batching MS 6052
333 W. Pershing Rd.
Kansas City, MO 64108BMF Form 5466-B are mailed to:
Internal Revenue Service
Attn: Batching MS 6054
1973 N. Rulon White Blvd.
Ogden, UT 84404Note: Send Form 3210, Document Transmittal, with the Form 5466-B to verify receipt of the form.
(8) Disclosure Managers should establish quality control procedures for review of any Form 5466-B prepared by their employees, prior to forwarding to Campus batching operations in order to ensure accuracy.
(9) Campuses are responsible for posting the information contained on the forms to the Masterfile.
(10) Certain disclosures that are made electronically include an automated accounting and do not require the preparation of Form 5466-B.
(11) The Martinsburg or Detroit Computing Centers make disclosures through the Governmental Liaison Data Exchange Program (GLDEP) that are accounted for electronically (e.g., certain disclosures to state tax agencies, for state tax administration purposes under IRC 6103(d)).
(12) Disclosure accountings are also electronically generated through the use of AIMS. AIMS is used to account for the automatic disclosure of copies of Revenue Agent Reports provided for by implementing agreements between IRS and state tax agencies.
(13) Once a disclosure is accounted for, subsequent disclosures made from the same source, in response to the same request, and in the same manner as the initial disclosure, do not have to be accounted for again.
Example: On September 1, 2017 an IRS employee provides return information from a Criminal Investigation administrative file (a portion of the Special Agent’s Report) to the U.S. Attorney pursuant to an IRC 6103(i)(1) request concerning the ABC Company. An entry is made on Form 5466-B to record the disclosure. On September 12, 2017 the IRS employee provides additional return information (copies of ABC Company’s checks, obtained by the Special Agent from a bank) in response to the same IRC 6103(i)(1) request. No new accountings are required. A description of the material and date of the disclosure are retained in the file, or the documents could be stamped or noted to indicate the date and recipient of the disclosure.
Narrative Record of Accounting
(1) Consider using a narrative record of accounting in lieu of Form 5466-B when accounting for a large number of records.
(2) Use the narrative accounting method where:
Resource savings would result.
The posting of individual accountings to taxpayer accounts (Transaction Code (TC) 120) is unavailable to the taxpayer, i.e. disclosures made under a condition of disclosure as stated in 5 USC 552a(b)(7).
Note: Submit a narrative record of accounting for Ex Parte court orders that are sealed or not a matter of public record. The 5466-B accounting places a Transaction Code on the taxpayer account that can be requested and/or released on a transcript of account. A narrative accounting avoids the potential for taxpayer notification that their information has been disclosed, prior to the order being made a public record.
Note: Decide whether a narrative accounting is appropriate on a case by case basis with the business unit supervisor.
(3) A narrative record of accounting for disclosure of returns/return information summarizes the disclosures made includes the following items:
Category and number of taxpayers:
IMF - number of IMF taxpayers whose information was disclosed
BMF - number of BMF taxpayers whose information was disclosed
Tax years - list tax periods disclosed. Provide listing separately for IMF and BMF if both are reported in the narrative accounting.
Total number of disclosures (Number of IMF taxpayers, "+" number of BMF taxpayers "+" total tax periods disclosed = total number of disclosures)Date of disclosure
Description of documents disclosed: Briefly describe what was disclosed (e.g., Transcripts, lack of record, copy of tax return)
Purpose of disclosure: Select appropriate purpose code from Exhibit 11.3.37-6 (e.g. IRC 6103(d) – Purpose Code 11
Name of agency receiving the information: Provide name and address of the agency receiving the information
Location of IRS office retaining a copy of disclosed information: Indicate IRS office location where a record of the disclosed information is maintained
Nature of documents disclosed: Describe method of disclosure (e.g., a verbal disclosure, an electronic disclosure, inspection of records, paper copy of record)
(4) The business component that owns the records must prepare the accounting for disclosures. State or federal agencies making permissible disclosures to other state or federal agencies pursuant to an IRC 6103(p)(2)(B) agreement must also make any required accountings and forward their narrative to the IRS. Disclosure personnel are available to provide technical assistance.
(5) The office that owns the records will make a narrative report and retain a copy of the report in order to satisfy section (c)(2) of the Privacy Act and IRC 6103(p)(3)(A). Forward the narrative record of accounting to the respective Business Unit coordinator, who will forward total disclosure counts to the appropriate Disclosure Policy and Program Operations (D-PPO) Analyst, with a copy maintained by the office making the disclosure. To the maximum extent possible, retain documentation that would enable identification of the specific taxpayers in the event it is necessary to construct such a list at some future time.
(6) Note the file or maintain a copy of the accounting document to show the compilation of the disclosure accounting.
Disclosure Accounting Report to the Joint Committee on Taxation (JCT)
(1) GLDS, Disclosure Policy and Program Operations is responsible for preparing an annual report of the authorized disclosures accounted for under IRC 6103(p)(3)(A) .
(2) IRC 6103(p)(3)(B) and (C) define the scope, content and timing for submitting the report. IRS must submit the report no later than 90 days after the close of each calendar year, generally by March 31 for all accountable disclosures made during the prior calendar year. The report is a compilation of the number of records disclosed under the reportable provisions of IRC 6103(p)(3)(A). IRS functional business units report the record counts to D-PPO both systemically and manually. See IRM 11.3.37.4.1 below for processing guidance.
(3) The D-PPO lead analyst will contact and engage the JCT each year for input into and feedback needed for changes to the scope and content of the report. The D-PPO analysts will send a request for disclosure counts in December to each of the business units and external sources that provided data from the prior year’s report providing any additional guidance or instructions. The business unit point of contact should timely advise D-PPO of any personnel changes prior to the annual engagement.
(4) Throughout the year, but only as necessary, the D-PPO analyst will evaluate legislative changes to IRC 6103, new agreements, memoranda of understanding, and new systems for disclosing return information to determine if accountings are required. The D-PPO analyst will work with all IRS business units to provide awareness training in properly accounting for disclosures when required.
(5) The report package will contain:
Cover transmittal letter
Report of disclosures under IRC 6103(p)(3)(B)
Public report of disclosures under IRC 6103(p)(3)(C), including appropriate reference and footnotes, and a brief explanation of the general purposes for each IRC section included in the report
Internal transmittal documents; Form 14074, Action Routing Sheet, Form 13839-A, Note to Reviewer, and any other explanatory documents to facilitate the review and approval of the report package
(6) After compiling all data and preparing the report, PGLD management, Chief Counsel (Procedure & Administration), the Deputy Commissioner for Operations Support, and the Commissioner’s Chief of Staff will review and approve the report package for the Commissioner’s signature. Legislative Affairs delivers the report to the JCT Chief of Staff.
Functional Input into the Disclosure Accounting Report
(1) Disclosure Policy and Program Operations relies on business and functional units that make accountable disclosures to maintain records and report the number of disclosures, either systemically within various applications or manually.
(2) IRC 6103(p)(3)(A) requires, with limited exceptions enumerated in the statute, the IRS to maintain a permanent system of standardized records or accountings of all requests for inspection or disclosure of returns or return information. These systems may be automated within an information technology application or manually maintained.
(3) The exceptions are specified by IRC 6103 subsection in IRC 6103(p)(3)(A). If the subsection is not specifically listed in IRC 6103(p)(3)(A), employees making authorized disclosures must account for the disclosure.
Example: IRC 6103(e), disclosures of tax returns or return information to a person with a material interest (e.g. the taxpayer’s return to the taxpayer) is listed so no accounting is required. IRC 6103(d), disclosures to state tax agencies is not listed so any disclosure under this subsection requires accounting.
(4) Unauthorized disclosures are not reported in the annual JCT report.
(5) If the IRS employee prepares and submits Form 5466-B, Multiple Record of Disclosure, the employee’s actions are complete as that process captures the disclosure accounting in the Disclosure Masterfile.
(6) If the IRS employee making an accountable disclosure does not prepare and submit Form 5466-B, additional steps are necessary to ensure the JCT report captures the accountings.
(7) Each business unit is responsible for developing procedures for compiling narrative accounting memoranda or other recordation accounting for disclosures and providing summaries to D-PPO.
(8) Business units or functions must submit their summary of accountings to D-PPO no later than January 31st of each year. D-PPO encourages earlier or more frequent reporting (monthly, quarterly, semi-annually, or ad hoc) if the circumstances allow.
(9) Examples of data sources and functions include, but are not limited to:
Disclosure Areas East and West – Technical Advisors will compile a summary narrative accounting report from their respective Disclosure Offices for disclosures not accounted for on previously submitted Forms 5466-B.
GLDS Data Services – will compile a summary and detailed report of all accountable disclosures made through the GLDEP, the Reimbursable Programs, and related extracts.
Information Technology will provide a compilation summary and detailed report of all disclosures reported from the Disclosure Masterfile.
Statistics of Income, a function of Research, Applied Analytics & Statistics (RAAS) will provide a compilation summary and detailed report of all statistical disclosures made under IRC 6103(j), to the JCT under IRC 6103(f), or any other project from which accountable disclosures are made, including a brief explanation of each project.
Large Business & International (LB&I) will provide a summary and detailed report of all bulk and specific disclosures to competent authorities under IRC 6103(k)(4).
Other business units and functions that provide reports of disclosures for various programs and projects include; Examination Operational Automated Database (EOAD), SS-8 Determinations, Excise Summary Terminal Activity Reporting System (EXSTARS)/Joint Operations Center (JOC), TE/GE/6104(c), and the Affordable Care Act (ACA).
Excluded from this list are disclosures reported systemically into the Disclosure Masterfile (DMF) or through the use of Form 5466-B, Multiple Record of Disclosure.
Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act)
(1) Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed.
Types of Records | Description | Source Code |
|---|---|---|
Individual Microfilm Retention Register | Abstracts of tax and/or modules that have been removed from IMF | 118 |
Subsidiary Accounting Files | Income Tax Returns or documents containing name, address, (TIN) and accounting information | 120 |
Information Return Master File (IRMF) | Information document (including Form W–2) information | 144 |
Customer Account Data Engine (CADE) Individual Master File (IMF) | Information from the IMF including account transcript | 116 |
Taxpayer Delinquent Account Files |
| 218 |
Taxpayer Delinquency Investigation Files | Collection case files | 219 |
Examination Administrative File | Exam case files including Revenue Agent Reports or their equivalents | 400 |
Compliance Programs and Project Files | Form 8300, Report of Cash Payment Over $10,000 Received in a Trade or Business. | 215 |
Appeals Case Files | Appeals case files | 451 |
Criminal Investigation Management Information System (CIMIS) and Case Files | Investigatory case files including Special Agent Reports | 501 |
(2)
Note: This list contains the most frequently used ADP Source Codes and is not all inclusive.
ADP Source Codes - Tax Systems of Records (Systems Governed by the Privacy Act)
(1) Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed. For more information on Privacy Act System of Records Notices, see IRM 11.3.37.1.1(3).
General Types of Records | Source Code |
|---|---|
Correspondence Files and Correspondence Control Files (including Inquiries Stakeholder Relationship files) | 752 |
Annual Listing of Undelivered Refund Checks | 102 |
File of Erroneous Refunds | 105 |
Form 1042-S Index by Name of Recipient | 112 |
Individual Microfilm Retention Register | 118 |
Subsidiary Accounting Files | 137 |
Automated Non-Master File | 120 |
Information Return Master File 22.061 | 144 |
Customer Account Data Engine Individual Master File | 116 |
Customer Account Data Engine Business Master File | 128 |
Audit Underreporter Case Files | 104 |
Appeals Records | Source Code |
|---|---|
Appeals Case Files | 451 |
Appeals Centralized Data | 450 |
Art Case Files | 680 |
Expert Witness and Fee Appraiser Files | 682 |
Chief Counsel Records | Source Code |
|---|---|
Chief Counsel Management Information System Records | 700 |
Chief Counsel Litigation and Advice (Civil) Records | 701 |
Chief Counsel Litigation and Advice (Criminal) Records | 702 |
Chief Counsel Library Records | 704 |
Collection Records | Source Code |
|---|---|
Acquired Property Records | 200 |
Form 2209 Courtesy Investigations: | 205 |
Lien Files | 208 |
Offer In Compromise Files | 211 |
Trust Fund Recovery Cases/One Hundred Percent Penalty Cases | 212 |
Record 21, Record of Seizure and Sale of Real Property | 213 |
Taxpayer Delinquent Account Files | 218 |
Taxpayer Delinquency Investigation Files | 219 |
Transferee Files | 220 |
Compliance Programs and Project Files | 215 |
Criminal Investigation Records | Source Code |
|---|---|
Anti-Money Laundering/Bank Secrecy Act and Form 8300 Records | Pending |
Criminal Investigation Management Information System and Case Files | 501 |
Confidential Informants | 502 |
Electronic Surveillance Files | 504 |
Relocated Witnesses | 514 |
Examination Records | Source Code |
|---|---|
Examination Administrative Files | 400 |
Audit Information Management System | 402 |
International Enforcement Program Files | 418 |
Compliance Programs and Project Files | 404 |
LB&I Records | Source Code |
|---|---|
Examination Administrative Files | 400 |
Compliance Programs and Project Files | 215 |
Data on Taxpayers’ Filing on Foreign Holdings | 408 |
Collateral and Information Requests System | 575 |
Tax Treaty Information Management System | 576 |
PGLD Records | Source Code |
|---|---|
Disclosure Records | 551 |
Defunct Special Service Staff Files Being Retained Because of Congressional Directive | 222 |
TE/GE Records | Source Code |
|---|---|
Tax Exempt & Government Entities Correspondence Control Records | 621 |
Tax Exempt & Government Entities Reports of Significant Matters | 622 |
ADP Source Codes - Tax Information (Not Governed by the Privacy Act)
(1) Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed. For more information on Privacy Act System of Records Notices, see IRM 11.3.37.1.1(3)
Types of Returns | Document and Automated Files | Collection Admin Files | TE/GE or Examination Admin Files | CI Admin Files | Chief Counsel Admin Files |
|---|---|---|---|---|---|
ATF&E Form | 170 | 270 | 470 | 570 | 770 |
Form 706, U.S. Estate Tax Return | 171 | 271 | 471 | 571 | 771 |
Form 709, U.S. Gift (and Generation-Skipping Transfer) Tax Return, | 172 | 272 | 472 | 572 | 772 |
Form 720, Quarterly Federal Excise Tax Returns | 173 | 273 | 473 | 573 | 773 |
Form 730, Monthly Tax Return for Wagers, | 174 | 274 | 474 | 574 | 774 |
Form 940, 940-PR, Employer’s Annual Federal Unemployment (FUTA) Tax Returns | 183 | 283 | 483 | 583 | 783 |
Forms 941, 941-PR, 941-SS, 941-E, Employers Quarterly Federal Tax Returns | 184 | 284 | 484 | 584 | 784 |
Form 943, 943-PR, Employer’s Annual Tax Return for Agricultural Employees | 186 | 286 | 486 | 586 | 786 |
Form CT-1, Employers Annual Railroad Retirement Tax Return | 187 | 287 | 487 | 587 | 787 |
Form 1065, U.S. Return of Partnership Income | 188 | 288 | 488 | 588 | 788 |
Forms 1120 Series, U.S. Corporation Income Tax Returns | 189 | 289 | 489 | 589 | 789 |
Form 1120-S, U.S. Income Tax Return for an S Corporation | 190 | 290 | 490 | 590 | 790 |
Form 2290, Heavy Highway Vehicle Use Tax Return | 192 | 292 | 492 | 592 | 792 |
Form 5227, Split - Interest Trust Information Return | 194 | 294 | 494 | 594 | 794 |
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans | 195 | 295 | 495 | 595 | 795 |
Form 990-T, Exempt Organization Business Income Tax Return | 197 | 297 | 497 | 597 | 797 |
Form 1041, U.S. Income Tax Return for Estates and Trusts | 198 | 298 | 498 | 598 | 798 |
BMF Entity | 175 | - | - | - | - |
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC | 162 | 262 | 462 | 562 | 762 |
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts | (Back of Form Only) | 263 | 463 | 563 | 763 |
Form 5300, Application for Determination for Employee Benefit Plan | 164 | 264 | 464 | 564 | 764 |
Form 990, Return of Organization Exempt From Income Tax | 165 | 265 | 465 | 565 | 765 |
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation | 166 | 266 | 466 | 566 | 766 |
Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts | - | 268 | 468 | 568 | 768 |
(2)
Note: If a disclosure is made of a return/return information regarding a form not specifically listed in Part II, enter the ADP Source Code for the basic form on Form 5466-B. For example, if Form 1120-L is disclosed, enter ADP Source Code 189.
State Agency Codes
(1) When preparing a record of accounting, use the state agency codes identified below to capture the state-level agency receiving the disclosure. The agency codes are used for a variety of purposes, not just accountings. Not all the agencies listed are authorized to receive return information subject to the accounting requirements subject to IRC 6103(p)(3)(A).
Note: When AIMS is used for accounting for disclosures to these state tax agencies, two disclosures will be recorded on the master file. Therefore, AIMS should only be used when both a return and Revenue Agent Report regarding the same taxpayer are simultaneously disclosed to these agencies.
State | Agency Code | Sub Agency |
|---|---|---|
Alabama | A63 | Department of Public Health |
Alaska | A92 | State Based Exchange |
Arizona | A86 | Health Insurance Exchange |
Arkansas | A71 | Health Benefit Exchange |
California | A94 | Health Benefit Exchange |
Colorado | A84 | Connect for Health |
Connecticut | A06 | Access Health |
Delaware | A51 | Delaware Exchange |
District of Columbia | A53 | Health Benefit Exchange Authority |
Florida | A59 | Florida Exchange |
Georgia | A58 | Georgia Exchange |
Hawaii | A99 | Health Connector |
Idaho | A82 | Your Health Idaho |
Illinois | A36 | Health Benefit Exchange |
Indiana | A35 | Indiana Exchange |
Iowa | A42 | Iowa Exchange |
Kansas | A48 | Kansas Exchange |
Kentucky | A61 | Health Benefit Exchange |
Louisiana | A72 | Louisiana Exchange |
Maine | A01 | Maine Exchange |
Maryland | A52 | Health Benefit Exchange |
Massachusetts | A04 | Commonwealth Health Insurance Connector Authority |
Michigan | A38 |
|
Minnesota | A41 | Health Insurance Marketplace |
Mississippi | A64 | Division of Medicaid, Office of the Governor |
Missouri | A43 | Missouri Exchange |
Montana | A81 | Montana Exchange |
Nebraska | A47 | Nebraska Exchange |
Nevada | A88 | Silver State Health Insurance Exchange |
New Hampshire | A02 | New Hampshire Exchange |
New Jersey | A22 | New Jersey Exchange |
New Mexico | A85 | Health Insurance Exchange |
New York | A11 | Health Benefit Exchange |
North Carolina | A56 | North Carolina Exchange |
North Dakota | A45 | North Dakota Exchange |
Ohio | A31 | Ohio Health Benefit Exchange |
Oklahoma | A73 | Oklahoma Exchange |
Oregon | A93 | Cover Oregon |
Pennsylvania | A23 | Pennsylvania Exchange |
Rhode Island | A05 | Health Benefit Exchange |
South Carolina | A57 | South Carolina Exchange |
South Dakota | A46 | South Dakota Exchange |
Tennessee | A62 | Bureau of TennCare |
Texas | A74 | Texas Exchange |
Utah | A87 | Utah Health State Based Exchange |
Vermont | A03 | Department of Vermont Health Access |
Virginia | A54 | Virginia Exchange |
Washington | A91 | Health Benefit Exchange |
West Virginia | A55 | West Virginia Exchange |
Wisconsin | A39 | Wisconsin Exchange |
Wyoming | A83 | Department of Health |
American Samoa | 201 | Department of Treasury |
Guam |
|
|
Mariana Islands | 290 | Commonwealth of Northern Mariana Islands |
Multistate | 205 | Multistate Tax Commission |
Puerto Rico | 166 | Department of the Treasury |
Virgin Islands | 167 | Bureau of Internal Revenue |
Federal Agency Codes
(1) When preparing a record of accounting, use the federal agency codes identified below to capture the federal-level agency receiving the disclosure.
Agency | Agency Code | Sub Agency |
|---|---|---|
Broadcasting Board of Governors | IBB | Broadcasting Board of Governors |
Centers for Medicare and Medicaid Services | ACA | Center for Consumer Information and Insurance Oversight |
Congressional Budget Office | CBO | Congressional Budget Office |
Congressional Committees | 345 | Committee on Ways and Means |
Department of Agriculture | 012 | Department of Agriculture |
Department of Commerce | 013 | Census Bureau |
Department of Health and Human Services | 076 | Office of Child Support Enforcement |
Department of Homeland Security | 404 | Immigration and Customs Enforcement |
Department of Justice | 015 | Attorney General, Deputy Attorney General, U.S. Attorney’s & staff |
Department of State | STA | Department of State |
Department of the Treasury | 400 | Main Treasury |
Executive Office of the President | 350 | President |
Federal Bureau of Prisons | 300 | Federal Bureau of Prisons |
Federal Deposit Insurance Corporation | ICO | Federal Deposit Insurance Corporation |
Federal Trade Commission | 029 | Federal Trade Commission |
Government Accountability Office | 005 | Government Accountability Office |
Miscellaneous | 500 | Individuals (Use with purpose code 15, 30, or 34) |
Office of Personnel Management | NBI | National Background Investigation Bureau |
Pension Benefit Guaranty Corporation | 330 | Pension Benefit Guaranty Corporation |
Railroad Retirement Board | F95 | Railroad Retirement Board |
Social Security Administration | 075 | Social Security Administration |
U.S. Courts | USC | Administrative Office of the U.S. Courts |
U.S. Information Agency | UIA | U.S. Information Agency |
U.S. Peace Corps | PCO | U.S. Peace Corps |
U.S. Postal Service | 341 | U.S. Postal Service |
Multiple Record of Disclosure
(1) This exhibit is used to prepare the Form 5466-B. The form can be prepared in either a paper or electronic version. Completed Form 5466-B should be forwarded to the appropriate campus as identified in IRM 11.3.37.3.1(8).
Section | Description |
|---|---|
IMF/BMF check box | To reflect IMF accountings mark the IMF box. To reflect BMF accountings mark the BMF box. Note: Account for IMF/BMF disclosures on separate forms. |
Alpha Numeric SC Block Number | No entry of information needed. Campus processing use only. |
Document Locator Number (DLN) | No entry of information needed. Campus processing use only. |
DLN Year | No entry of information needed. Campus processing use only. |
Batch Ctr. No. | No entry of information needed. Campus processing use only. |
Initiated By (Name and Title) | Print or type name and title of person making the disclosure. |
Functional Symbols and Office Code | Enter the organizational symbols of the function making the disclosure. |
Reviewed By (Name) | Optional, but enter the initials of Disclosure Staff employee delegated to perform a quality review sampling of Form 5466-B. |
Master File Transcript (MFT) Account Code | No entry of information needed, entry is already preprinted on the form. |
Transaction Code | No entry of information needed, entry is already preprinted on the form. |
Name Control | For IMF accounting, enter the first four characters of the taxpayer’s last name. For BMF accounting, enter the first four characters of the business name. If name is unknown, enter four "x’s" (xxxx). |
SSN/EIN | Enter the Social Security Number or Employer Identification Number as applicable. If the SSN or EIN is unknown, complete a narrative record of accounting. |
Tax Period | Enter tax period disclosed in YYYYMM format. |
Disclosure Date | Enter date that the disclosure was made in MMDDYY format |
Nature of Disclosure Code | Enter the appropriate one digit code:
|
Agency Code | Enter the three digit code appropriate to the agency, person or entity to whom the disclosure is made. Note: When the accounting pertains to an ex parte court order under IRC 6103(i)(1), (5), or (7) use the Department of Justice (DOJ) agency code of 015, if only DOJ employees are named as recipients. If other recipients are named in the order, use the code for the agency that clearly appears to be heading the investigation. Where it is unclear which agency is heading the investigation or where multiple agency recipients are listed, the default for agency code should be DOJ agency code 015. |
Purpose Code | Enter the appropriate two digit purpose (authority) code:
|
ADP Source Code | Enter appropriate three digit ADP source code indicated in IRM Exhibit 11.3.37-1, IRM Exhibit 11.3.37-2, or IRM Exhibit 11.3.37-3. |
Narrative Report of Accounting Template
[Date] |
|
MEMORANDUM FOR: [Area Manager, Disclosure] |
|
FROM: [Name] |
[Position title] |
SUBJECT: Narrative Record of Accounting for Disclosure |
|
The following accounting for disclosure is being provided in narrative format due to volume. |
1. Category and number of taxpayers:
|
2. Date of disclosure: [indicate date] |
3. Description of documents disclosed: [Briefly describe what was disclosed (e.g., Transcripts lack of record, copy of tax return)] |
4. Purpose of disclosure: [Select appropriate purpose code from IRM Exhibit 11.3.37-6(e.g. IRC 6103(d) – Purpose Code 11)] |
5. Name of agency receiving the information: [Provide name and address of the agency receiving the information] |
6. Location of IRS office retaining a copy of disclosed information: [Indicate IRS office location where a record of the disclosed information is maintained] |
7. Nature of documents disclosed: [Describe method of disclosure (e.g., a verbal disclosure, an electronic disclosure, inspection of records, paper copy of record)] |
|
