11.3.37  Recordkeeping and Accounting for Disclosures

11.3.37.1  (10-07-2010)
Background

  1. The system used to account for disclosures of returns and return information was designed to comply with two laws:

    1. Subsection (c) of the Privacy Act of 1974 (Act); and

    2. IRC §6103(p)(3)(A).

  2. The collective purpose of these two statutes is to enable individuals to determine whether information about them has been disclosed and ensure that the Internal Revenue Service (IRS) records what tax information it has disclosed about any taxpayer.

  3. Subsection (c) of the Act requires IRS to keep 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 some identifier corresponding to those individuals. The IRS systems of records are published periodically in the Federal Register.

  4. The procedures in this chapter address only tax systems of records. To account for disclosures from nontax systems, see IRM 11.3.19, Privacy Act Accounting for Disclosures.

  5. To the extent that IRC §6103(p)(3)(A) and Subsection (c) of the 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 are not part of a systems of records defined by the Act. However, they are returns as defined by IRC §6103. Therefore, we would account for their disclosure in accordance with the requirements of IRC §6103(p)(3)(A).

    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 2007 and 2008 income tax returns of John Doe along with the related investigative files. Under Subsection (c) of the Act, these disclosures must be accounted for. Since IRC §6103(p)(3)(A) exempts disclosures made under IRC §6103(h)(3)(A) from the accounting requirement, no accounting has to be made.

  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. The Disclosure Manager has oversight responsibility for disclosure accountings. While Disclosure caseworkers will most often prepare the disclosure accountings, they may also be prepared by the function(s) making the disclosure. Disclosure is responsible for validating compliance with this requirement through quality reviews. See IRM 11.3.38, Role and Responsibilities of Disclosure Managers.

11.3.37.2  (10-07-2010)
General Rules

  1. When accounting for disclosures, the number of sources from which information is furnished determines how many accounting records must be prepared.

    Note:

    A source is information collected, developed or maintained by a function that has been assigned an ADP source code by IRS.

    1. For tax information regarding individuals that is governed by the Act, the sources are the tax systems of records listed in Exhibit 11.3.37-1.

    2. For tax information not governed by the Act, the sources are those nontax systems of records listed in Exhibit 11.3.37-2.

    Exception:

    When the information disclosed is from a tax system of records, the maximum number of accounting records that should be prepared regarding a particular taxpayer is the following:

    • 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 where the greatest amount of information is provided.

    Note:

    This procedure is consistent with the spirit of IRC §6103(p)(3)(A) and subsection (c) of the Act. It is more practical for administrative reasons to limit the number of sources when several systems of records are involved 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 a request under IRC §6103(i)(1) for the 2008 individual income tax return and related files and records of John Doe. After searching our records, we locate and disclose the following information:

    • 2008 Form 1040

    • Lien File (3 pages)

    • Taxpayer Delinquent Account File (20 pages)

    • Examination Administrative File (workpapers, affidavits, etc.) (50 pages)

    • Classification and Examination Selection File (edited list of taxpayers selected for audit on which the taxpayer’s name appears) (2 pages); and

    • AIMS Record (computer printout indicating office where return was examined) (1 page)
      An accounting record should be prepared for the following:

      • Return

      • 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

      • 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 the Dartmouth Manufacturing Company indicates the IRS disclosed Dartmouth's Forms 1120 for 2004-2007 to the Department of Labor. The number of disclosures recorded on the taxpayer’s account in the accounting file would be four. If multiple years are involved in multiple functional systems, the number of total accountings would ordinarily be the years multiplied by the number of systems involved.

11.3.37.3  (10-07-2010)
Accounting System

  1. Subsection (c) of the Act requires us to keep 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. IRS can account for the disclosure of returns/return information either manually or electronically. Whenever possible, accounting disclosure information is electronically posted to a disclosure accounting file that is an adjunct to the IMF and BMF.

11.3.37.3.1  (06-17-2005)
Accounting Procedures

  1. The business component that owns the records is required to do 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 summary to the IRS. Disclosure personnel are available to provide technical assistance.

  2. Form 5466-B, Multiple Record of Disclosure, has been developed by IRS to record the information required by subsection (c) of the Act and IRC §6103(p)(3)(A). The information is recorded on Form 5466-B using a combination of numerical codes and vertical entries. A computerized version of Form 5466-B may be used.

  3. Separate Forms 5466-B must be prepared to account for disclosures from IMF and BMF.

    Note:

    IMF/BMF disclosures can not be combined on the same form.

  4. Instructions for preparing Form 5466-B are in IRM Exhibit 11.3.37-6. The numerical codes to be used are listed in IRM Exhibits 11.3.37-1 through IRM Exhibit 11.3.37-5.

  5. Sometimes information about an individual is disclosed that is not contained in a system of records. Under those circumstances, the disclosure does not have to be accounted for under subsection (c) of the Act but it does have to be accounted for under IRC §6103(p)(3)(A).

    Example:

    A state tax agency requests a copy of the 2007 income tax return of John Doe. We find that no return has been filed and disclose this fact to the agency. There is no 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, treat it as if you had disclosed information from the system of records searched and use the ADP Source Code for that system when preparing the accounting record on Form 5466-B.

  6. 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 should be accounted for as if the information related to individuals.

  7. Form 5466-B may be prepared by non-IRS personnel regarding the tax information received from IRS.

    Caution:

    Disclosure personnel who permit non-IRS personnel to prepare the forms should provide sufficient guidance to ensure that the IRS responsibility for accounting for disclosures is, in fact, accomplished. Preparation of the forms is not required to be done on IRS premises.

  8. Completed Forms 5466-B should be forwarded to the nearest IRS Campus having jurisdiction no later than the last work day of the month. Go to http://mysbse.web.irs.gov/CLD/GLD/Disclosure/Office/Program+Resources/Tools/Job+Aid/8422.aspx

    1. The forms may be sent directly to the batching unit.

    2. Form 3210, Document Transmittal, should be used to verify receipt of the forms.

  9. Send Forms 5466-B prepared by Headquarters functions to the following addresses:


    IMF Forms 5466-B to:

    Internal Revenue Service
    Attn: Batching MS 31, BB
    P.O. Box 24551
    Kansas City, MO 64131-0551




    BMF Forms 5466-B to:

    Internal Revenue Service
    Attn: Batching MS 6054
    1973 N. Rulon White Blvd.
    Ogden, UT 84201

  10. Disclosure Managers should establish quality control procedures for Forms 5466-B prior to their being posted to ensure that they are prepared correctly and accurately.

  11. Campuses are responsible for posting the information contained on the forms and sending the transaction tapes with the accounting information to the Martinsburg Computing Center.

  12. Certain disclosures that are accounted for do not require the preparation of Form 5466-B. These disclosures are accounted for electronically.

  13. The Martinsburg or Detroit Computing Centers make disclosures through the Governmental Liaison and Disclosure Data Extract Program that are accounted for electronically (e.g., certain disclosures under IRC §6103(d)).

  14. Disclosure accountings are also electronically generated through the use of the Audit Information Management System (AIMS). AIMS is used to account for the automatic disclosure of copies of Revenue Agent Reports (Master File returns only) provided for by implementing agreements between IRS and state tax agencies.

    1. Only those state tax agencies having agency codes beginning with digit 1 or assigned agency Code 200, 201, or 811 are compatible with AIMS.

    2. Disclosures to other state tax agencies and/or disclosures of Revenue Agent Reports about Non-Master File returns must be accounted for manually.

  15. 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, return information from a Criminal Investigation administrative file (a portion of the Special Agent’s Report) is provided to the U.S. Attorney pursuant to an IRC §6103(i)(2) request concerning the Humbolt Corporation. An entry is made on Form 5466-B to record the disclosure. On September 10, additional return information (copies of Humbolt Corporation’s checks, obtained by the Special Agent from a bank) is provided from the administrative file in response to the same IRC §6103(i)(2) request. No new accountings are required. A description of what was disclosed and the date of the disclosure are retained in the file or the documents could be stamped or noted to indicate to whom they were disclosed and when the disclosures took place.

  16. The Disclosure staff should keep in its file a description of what information was disclosed when the ADP Source Code is insufficient to adequately identify that information.

  17. Unauthorized disclosures are not accounted for via Form 5466-B. Instead, they are reported to Computer Security Incident Response Center (CSIRC) via the online reporting form at: http://www.csirc.web.irs.gov/reporting/ as provided for in IRM 11.3.1, Introduction to Disclosure and 11.3.38, Roles and Responsibilities of Disclosure Managers.

11.3.37.3.2  (06-17-2005)
Narrative Record of Accounting

  1. A narrative record may be used to account for mass disclosures in lieu of posting TC 120s to the disclosure accounting file.

  2. The narrative method will be used in instances where:

    1. Resource savings would result; and

    2. The need for individual accountings being posted to taxpayer accounts is non-critical (e.g., the accountings would be unavailable to the taxpayer because they were made under 5 USC §552a(b)(7)).

    Note:

    Whether a narrative accounting is appropriate is decided on a case by case basis by Governmental Liaison and Disclosure (GLD) Area Managers or for HQ GLD, the appropriate HQ manager.

  3. 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 Act and IRC §6103(p)(3)(A). To the maximum extent possible, documentation should be retained that would enable identification of the specific taxpayers were it deemed necessary to construct such a list at some future time.

  4. The file should be noted or a copy of the accounting document should be retained to show how the disclosure accounting was made.

    Note:

    Disclosure Managers should develop a local control system for requests that require manual accounting. Individual files within the system should consist of a copy of each incoming request along with the related response, regardless of whether a disclosure is made.

11.3.37.4  (10-07-2010)
Reports

  1. Proper reporting of disclosures is critical because IRS must prepare an annual report of the disclosures accounted for under IRC §6103(p)(3)(A) for each calendar year.

  2. IRS submits an Annual Report to the Joint Committee on Taxation by March 31 for the prior calendar year. The Joint Committee Report is a compilation of various internal reports received by the Office of Governmental Liaison and Disclosure.

  3. The Chief Information Officer provides a computer report containing a numerical summary, categorized by IRC §6103 disclosure authority, of all records posted to the disclosure accounting file.

  4. Statistics of Income Division furnishes a written report summarizing all disclosures made to the Department of Commerce (and other agencies) under IRC §6103(j). The report, Federal Agency Requests for Tax Information for Statistical Purposes, includes the following information:

    1. Information furnished and format by which provided (i.e., tapes, films, etc.); and

    2. Reasons for the request and use to be made of the information.

  5. Customer Accounts Services also submits a written report about the Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, tax information disclosed annually to the competent authorities of foreign governments under IRC §6103(k)(4).

11.3.37.4.1  (12-31-2001)
Accounting Report

  1. Annually, each GLD Area Manager will forward a consolidated report to the Chief, Disclosure or his delegate.

  2. The report is a compilation of all narrative records of accounting. It can also include comments or concerns about the accounting process.

  3. The information required to be furnished to the Chief, Disclosure or his delegate will consist of:

    • type of documents disclosed, (include number 1 for electronic exchanges and number 2 for all other disclosures)

    • number of disclosures made and

    • purpose of the disclosure (i.e., disclosure authority under the IRC)

  4. For additional information regarding narrative records of accounting, refer to IRM 11.3.37.3.2 above.

  5. Annually, GLD Area Managers will consolidate the Accounting Report and forward the consolidated report to the Chief, Disclosure or his delegate, by January 31 of the year following the one in which the disclosures were made.

  6. Headquarters functions should submit their reports (original only) by that same date to the Chief, Disclosure or his delegate.

11.3.37.4.2  (10-07-2010)
Narrative Record of Accounting Report

  1. The Narrative Record of Accounting Report provides information for the annual report to the Joint Committee on Taxation as required by IRC §6103(p)(3)(B) & (C). Narrative reports are sent to the GLD Area Office servicing the geographic location where the report was made.

  2. This report includes the following:

    • the category and number of taxpayers on whom disclosures are made

    • date of disclosure

    • ADP source code

    • description of the document(s) disclosed

    • purpose of the disclosure (i.e., disclosure authority under the IRC)

    • name of agency receiving the information

    • location of the IRS office retaining a copy of the documents disclosed; and

    • type of documents disclosed (include number 1 for tape extract, and number 2 for all other disclosures

    Note:

    See the Narrative Record of Accounting template at Exhibit 11.3.37-7.

Exhibit 11.3.37-1 
Most Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Act)

Types of Records Description Source Code
Returns Processing/Information Systems
Individual Master File (IMF)
CADE
24.030
Information from the IMF including account transcript 116
Individual Microfilm Retention Register
22.032
Abstracts of tax and/or modules that have been removed from IMF 118
Individual Returns Files, Adjustments and Miscellaneous Documents File
22.034
Individual tax returns 120
Information Return Master File (IRMF)
22.061
Information document (including Forms W–2) information 144
Returns Compliance Programs
26.016
Form 8300, Report of Cash Payment Over $10,000 Received in a Trade or Business. 215
TDA (Taxpayer Delinquent Accounts), including subsystems;
(a) Adjustment and Payment Tracers Files,
(b) Collateral Files,
(c) Seized Property Records,
(d) Tax Collection Waiver, Forms 900 Files, and
(e) Accounts on Child Support Obligations
26.019
Case files 218
TDI (Taxpayer Delinquency Investigation) Files
26.020
Case files 219
Examination    
Administration File
42.001
Exam case files including Revenue Agent Reports or their equivalents 400
Appeals    
Appeals Case Files
44.001
Appeals case files 451
Criminal Investigation    
Criminal Investigation Management Information System (CIMIS)
46.002
Investigatory case files including Special Agent Reports 501

Note:

This list contains the most frequently used ADP Source Codes and is not all inclusive. See Exhibit 11.3.37-2.

Exhibit 11.3.37-2 
ADP Source Codes - Tax Systems of Records (Systems Governed by the Act)

Types of Records Documents
Automated Files
Administrative
Files
"Annual Listing of Undelivered Refund Checks"
22.003
102
"Audit Underreporter Case File"
24.047
104
"File of Erroneous Refunds"
22.011
105
"Combined Account Number File"
24.013
107
"Discriminant Function File"
42.030
108
"Form 1042-S Index by Name of Recipient"
includes:
"Form 1042 Index Register" ,
"Form 1042 Name Directory"
22.026
112
"Individual Account Number File"
(except as indicated for Code 116)
24.013
115
"CADE Individual Master File (IMF)"
24.030
116
"Statistics of Income Individual Selection Sheet" , or
"Individual Master File"
72.001
 
"Individual Microfilm Retention Register" includes:
"Individual Master File 608 and 388 Microfilm Retention Register" ,
"Residual Master File Microfilm Retention Register" ,
"Residual Master File Transaction Codes 608 and 388 Microfilm Register" ,
formerly:
"Individual Master File Microfilm Retention Register"
22.032
118
"Individual Returns Files, Adjustments and Miscellaneous Documents File"
Includes former:
"Individual Master File Change and Adjustment Document File"

"Miscellaneous Form Files" ,
"Information from Penalty Case File" ,
"Residual Master File Change and Adjustment Document File" ,
"Residual Returns Files" ,
"Return of Initial Excise Taxes on Private Foundations, Foundations
Managers, and Disqualified Persons File
22.034"
120
"Potential Refund Litigation Case File"
22.043
126
"P.O.W.-M.I.A. Reference File"
22.044
127
"CADE Business Master File"
24.046
128
"Subsidiary Accounting Files"
22.054
137
"Taxpayer Delinquency Investigation File"
26.020
140
"Unidentified Remittance File"
22.059
142
"Individual Return Master File"
22.061
144
Collection activity related  
"Acquired Property Records"
26.001
200
"Form 2209 Courtesy Investigations:"
26.006
205
"IRS and Treasury Employee Delinquency"
26.008
207
"Lien Files (Open and Closed)"
26.009
208
"Lists of Prospective Bidders at Internal Revenue Sales of Seized Property"
26.010
209
"Litigation Case Files"
26.011
210
"Offer In Compromise File"
26.012
211
"Trust Fund Recovery"
26.013
212
"Record 21, Record of Seizure and Sale of Real Property"
26.014
213
"Returns Compliance Programs" 26.016 215
"TDA (Taxpayer Delinquent Accounts)"
includes former:
"Adjustment and Payment Tracer Files"
"Collateral Files "
"Seized Property Records"
"Tax Collection Waiver Form 900 Files"

26.019
218
"TDI (Taxpayer Delinquency Investigation) Files"
26.020
219
"Transferee Files"
26.021
220
"Delinquency Prevention Programs"
26.022
221
Examination activity related  
"Administrative File"
42.001
400
"Audit Information Management System (AIMS)"
formerly:
"System for Controlling Returns in Inventory and Production Data" (SCRIP)
42.008
402
"Classification/Centralized Files and Scheduling Files"
42.016
403
"Compliance Programs and Project Files"
42.021
404
"Data on Taxpayers Filing on Foreign Holdings"
42.027
408
"Internal Revenue Service Employees Returns Control Files"
42.014
417
"International Enforcement Program Files"
42.017
418
"Project Files for the Uniform Application of Laws as a Result of Technical Determinations and Court Decisions"
42.013
421
"Art Case File"
44.004
680
"Expert Witness and Fee Appraiser Files"
44.005
682
Appeals  
"Appeals Case Files"
44.001
451
"Appellate Division Case Data Source Document, Form 3564"
44.003
450
Criminal Investigation  
"Criminal Investigation Management Information System (CIMIS)"
46.002
501
"Confidential Informants"
includes:
"Alphabetical Name File and Index"
46.003
502
"Controlled Accounts Open and Closed (TC 910/914)"
41.004
503
"Electronic Surveillance File"
46.005
504
"Information Items" ,
"Alphabetical Name File and Index" ,
"Information Indexing System" ,
"Information and Correspondence Files"
Included in:
46.002, 46.003, 46.009, and 46.013.
508
"Land Trust Files"
46.011
510
"Relocated Witnesses"
46.015
514
"Secret Service Details"
46.016
515
"Treasury Enforcement Communications Systems (TECS)"
46.022
521
Office of Governmental Liaison and Disclosure
"Disclosure Records"
48.001
551
"Defunct Special Service Staff File Being Retained Because of Congressional Directive"
48.008
222
Director, (International) LB&I  
"Collateral and Information Requests System"
49.001
575
"Tax Treaty Information Management Systems"
49.002
576
"Financial Statements File"
49.003
577
"Overseas Compliance Projects System"
49.007
581
"International Correspondence System"
49.008
582
TE/GE  
"TE/GE Correspondence Control Record"
50.001
621
"Report of Matters in Technical"
50.003
622
Chief Counsel  
"Correspondence Control and Records"
90.017
681
"Chief Counsel Criminal Tax Case Files"
90.001
700
"Chief Counsel Disclosure Litigation Case Files"
90.002
701
"Chief Counsel General Administrative Systems"
90.003
702
"Chief Counsel Collection, Bankruptcy, and Summonses"
90.009
703
"Chief Counsel General Litigation Case Files"
90.005
704
"Chief Counsel Legislation and Regulations Division Correspondence and Private Bill Files"
90.007
706
"Chief Counsel Tax Court Case Files"
90.016
708
"Digest Room Files Containing Briefs and Digests of Documents Generated Internally or by the Department of Justice Relating to the Administration of the Revenue Laws"
90.010
709
"Attorney Recruiting Files"
90.011
710
"Legal Case Files of the Chief Counsel, Deputy Chief Counsel/Staffs and Associate Chief Counsel"
90.013
712
"Management Files other than OPM, OPF"
formerly
"Management Files Maintained by Administrative Services Division and the Associate Chief Counsel (General) Other than the Civil Service Commission ’s Official Personnel Files"
90.014
713
"Reference Records of the Library in the Office of Chief Counsel"
90.015
714
   
General  
"Correspondence Files and Correspondence Control Files (including Inquiries Stakeholder Relationship files"
00.001

752

Exhibit 11.3.37-3 
ADP Source Code-Tax Information Not Governed by the Act

Types
of Returns
Doc.
&
Auto-
mated
Files
Coll.
Admin
Files)
TE/GE or
Exam
(Admin
Files)
CI
(Admin
Files)
Chief
Counsel
(Admin
Files)
ATF Form 170 270 470 570 770
Form 706, U.S. Estate Tax Return
706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return,
Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations
Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions
171 271 471 571 771
Form 709,U.S. Gift (and Generation-Skipping Transfer) Tax Return,
Form 709-A, United States Short Form Gift Tax Return
172 272 472 572 772
Form 720, Quarterly Federal Excise Tax Returns 173 273 473 573 773
Form 730, Tax on Wagering,
Form 11-C, Occupational Tax and Registration Return for Wagering
174 274 474 574 774
Form 940, 940-PR, Employer Annual Federal Unemployment Tax Returns 183 283 483 583 783
Forms 941, 941-PR, 941-SS, 941-E, Employers Quarterly Federal Tax Returns
Form 944,Employers Annual Federal Tax Return,
Form 945, Annual Return of Withheld Federal Income Tax
184 284 484 584 784
Form 942, Employers Quarterly Federal Tax Return for Household Employees 185 285 485 585 785
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 1120-DISC, Domestic International Sales Corp. Return (obsoleted 1999) 191 291 491 591 791
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 Initial Excise Taxes Related to Employee Benefit Plans 195 295 495 595 795
Form 990-C, Exempt Farmer’s Cooperative Income Tax Return 196 296 496 596 796
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
Form 1041-B, Charitable Remainder Trust 199 299 499 599 799
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, 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
Form 5500, Annual Return/Report of Employee Benefit Plans 269 469 569 769

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.

Exhibit 11.3.37-4 
State Agency Codes

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 RAR regarding the same taxpayer are simultaneously disclosed to these agencies.

Alabama 163 Department of Revenue
563 Alcoholic Beverage Control Board
663 Department of Insurance
963 Unemployment Compensation Agency, Department of Industrial Relations
Alaska 192 Department of Revenue
592 Department of Public Safety
692 Department of Commerce and Economic Development
992 Department of Labor & Workforce Development
Arizona 186 Department of Revenue
586 Department of Transportation
986 Department of Economic Security
Arkansas 171 Department of Finance and Administration
571 Oil and Gas Commission
671 Public Service Commission
771 Insurance Department
971 Employment Security Department
California 194 Franchise Tax Board
494 State Board of Equalization
594 Department of Motor Vehicles
694 Office of State Controller
794 Commissioner of Insurance
894 Office of the Attorney General
994 Employment Development Department
Colorado 184 Department of Revenue
584 Department of Coal Mines Inspection
684 Division of Insurance
984 Department of Labor and Employment
Connecticut 106 Department of Revenue Services
506 Insurance Commissioner
906 Employment Security Division
Delaware 151 Division of Revenue
551 Department of State
651 Department of Transportation
751 Insurance Commission
851 Bank Commissioner
951 Division of Unemployment Insurance, Department of Labor and Industrial Relations
District of Columbia 153 Chief Financial Officer (primarily Office of Tax & Revenue)
553 Public Service Commission
653 Department of Insurance
753 Recorder of Deeds
953 District Unemployment Compensation Board
Florida 159 Department of Revenue
559 Division of Beverage, Department of Business Regulation
659 Division of Motor Vehicles, Department of Highway Safety and Motor Vehicles
959 Agency for Workforce Innovation
Georgia 158 Department of Revenue
558 Department of Insurance
958 Georgia Department of Labor
Hawaii 199 Department of Taxation
599 Insurance Commissioner
899 Hawaii Department of Attorney General
999 Bureau of Employment Security Department of Labor and Industrial Relations
Idaho 182 State Tax Commission
582 Secretary of State
682 Commissioner of Law Enforcement
782 Department of Commerce and Development
882 Department Commerce & Labor
982 Department of Insurance
Illinois 136 Department of Revenue
536 Secretary of State
636 Office of the Attorney General
736 Department of Insurance
936 Bureau of Employment Security, Department of Labor
Indiana 135 Department of Revenue
535 Alcoholic Beverage Commission
635 Bureau of Motor Vehicles
735 Aeronautics Commission
835 Department of Insurance
935 Employment Security Commission
Iowa 142 Department of Revenue
542 Office of Secretary of State
642 Department of Transportation
742 Secretary of Agriculture
942 Workforce Development
Kansas 148 Department of Revenue
548 Secretary of State
648 Motor Vehicle Division
748 Commissioner of Insurance
848 State Corporation Commission
948 Department of Human Resources
Kentucky 161 Department of Revenue
261 Louisville/Jefferson County Metropolitan Revenue Commission
361 Lexington Fayette Urban County Government
561 Division of Motor Vehicle Tax, Department of Transportation
961 Workforce Development Cabinet
Louisiana 172 Department of Revenue
572 Director of Public Safety
672 State Tax Commission
772 Commissioner of Insurance
972 Department of Labor
Maine 101 Revenue Services
501 Secretary of State
601 State Liquor Commission
701 State Treasurer
901 Department of Labor
Maryland 152 Comptroller of Maryland
552 Department of Assessments and Taxation
652 Commissioner of Motor Vehicles
752 Commissioner of Insurance
952 Department of Labor, Licensing, and Registration
Massachusetts 104 Department of Revenue
504 Registry of Motor Vehicles, Department of Public Works
904 Division of Employment Security
Michigan 138 Department of Treasury
238 City of Detroit Income Tax Bureau
538 Department of State
638 Liquor Control Commission, Department of Commerce
738 Bureau of Insurance, Department of Commerce
838 (Intentionally Left Blank)
938 Unemployment Agency
Minnesota 141 Department of Revenue
541 Public Service Commission
641 Department of Aeronautics
741 Commissioner of Insurance, Department of Commerce
941 Department of Employment and Economic Development
Mississippi 164 State Tax Commission
564 Motor Vehicle Comptroller
664 Commissioner of Insurance
964 Employment Security Commission
Missouri 143 Department of Revenue
243 Kansas City Finance Department
343 City of St. Louis Collector of Revenue
543 Division of Health
943 Employment Security Commission
Montana 681 Department of Justice
581 Department of Transportation
981 Department of Labor and Industry
181 Department of Revenue
Nebraska 147 Department of Revenue
547 Secretary of State
647 Liquor Control Commission
747 Department of Motor Vehicles
847 Department of Insurance
947 Department of Labor
Nevada 188 Department of Taxation
588 Department of Motor Vehicles
688 Gaming Control Board
788 Commissioner of Insurance
888 Nevada Oil and Gas Conservation Commission
988 Employment Security Department
New Hampshire 102 Department of Revenue Administration
502 Secretary of State
602 State Liquor Commission
702 Division of Motor Vehicles, Department of Safety
802 Insurance Commissioner
902 Department of Employment Security
New Jersey 122 Division of Taxation
140 Division of Revenue
522 Division of Motor Vehicles, Department of Law and Public Safety
922 Department of Labor
New Mexico 185 Taxation and Revenue Department
285 State Corporation Commission
385 Property Tax Department
485 Department of Motor Vehicles
585 Motor Transportation Department
685 State Treasurer
785 Oil and Gas Accounting Commission
885 Superintendent of Insurance
985 Department of Labor
New York 113 New York City Department of Finance
111 Department of Taxation and Finance
511 State Comptroller’s Office, Department of Audit and Control
611 Department of Law, Charities Bureau
711 Department of Motor Vehicles
811 (Intentionally Left Blank)
911 Department of Labor
North Carolina 156 Department of Revenue
556 Division of Motor Vehicles
656 Commissioner of Insurance
956 North Carolina Employment Security Commission
North Dakota 145 State Tax Commissioner
445 State Treasurer
545 Department of Motor Vehicle Registration
645 State Highway Department
745 State Aeronautics Commission
845 Commissioner of Insurance
945 Job Service North Dakota
Ohio 031 City of Toledo Division of Taxation
131 Ohio Department of Taxation
231 Cincinnati Income Tax Bureau
331 Ohio Regional Income Tax Agency
431 City of Columbus Income Tax Division
531 Ohio Central Collection Agency
631 Bureau of Motor Vehicles, State Department of Highways
731 Department of Insurance
831 Industrial Commission
931 Ohio Department of Job & Family Services
133 City of Cleveland Division of Taxation
Oklahoma 173 Oklahoma Tax Commission
573 Insurance Department
973 Oklahoma Employment Security Commission
Oregon 193 Oregon Department of Revenue
293 Corporation Department
393 Liquor Control Commission
493 Motor Vehicles Division, Department of Transportation
593 Wheat Commission
693 Public Utilities Commissioner
793 Insurance Commissioner
893 Oregon Department of Geology and Mineral Industries
993 Employment Department
Pennsylvania 123 Department of Revenue
223 City of Philadelphia Department of Revenue
233 City of Pittsburgh Department of Finance
923 Bureau of Employment Security Pennsylvania Department of Labor and Industry
Rhode Island 105 Division of Taxation
505 Registry of Motor Vehicles
905 Rhode Island Department of Employment Security
South Carolina 157 South Carolina Department of Revenue
557 Motor Vehicle Division, South Carolina Highway Commission
657 Department of Insurance
957 Employment Security Commission
South Dakota 146 Department of Revenue and Regulation
546 Department of Motor Vehicles
646 South Dakota Aeronautics Commission
746 Commissioner of Insurance, Department of Commerce and Consumer Affairs
946 South Dakota Department of Labor
Tennessee 162 Tennessee Department of Revenue
562 Secretary of State
662 Public Service Commission
762 Commissioner of Agriculture
862 Tennessee Department of Insurance and Banking
962 Tennessee Department of Employment Security
Texas 174 Comptroller of Public Accounts
574 Alcoholic Beverage Commission
674 State Department of Highways
774 Board of Insurance Commissioners
974 Texas Workforce Commission
Utah 187 Utah State Tax Commission
987 Utah Department of Workforce Services
Vermont 103 Department of Taxes
503 Department of Motor Vehicles
903 Department of Employment and Training
Virginia 154 Department of Taxation
554 State Corporation Commission
654 Department of Motor Vehicles
754 Alcoholic Beverage Control Board
854 Industrial Commission
954 Virginia Employment Commission
Washington 191 Department of Revenue
291 Department of Labor and Industries
491 Washington Department of Fisheries
591 Secretary of State
691 State Liquor Control Board
791 Department of Motor Vehicles
891 Insurance Commissioner
991 Employment Security Department
West Virginia 155 State Tax Department
555 Alcoholic Beverages Control Commissioner
655 Nonintoxicating Beer Commissioner
755 Department of Motor Vehicles
855 Insurance Commissioner, State of West Virginia
955 Bureau of Employment Programs
Wisconsin 139 Wisconsin Department of Revenue
539 Division of Motor Vehicles, Wisconsin Department of Transportation
639 Conservation Commission
739 Commissioner of Insurance
939 Department of Workforce Development
Wyoming 183 Department of Revenue
383 Office of State Treasurer
483 Department of Transportation
583 Secretary of State
683 State Liquor Commission
783 Department of Insurance
883 Oil and Gas Conservation Commission
983 Department of Employment
Puerto Rico 166 Department of the Treasury
566 Department of Transportation and Public Works
766 Commissioner of Insurance
966 Bureau of Employment Security, Department of Labor
Virgin Islands 167 Bureau of Internal Revenue
567 Commissioner of Insurance
967 Employment Security Agency, Department of Labor
Guam 200 Department of Revenue and Taxation
American Samoa 201 Department of Treasury

Exhibit 11.3.37-5 
Federal Agency Codes

Committees of Congress 345 Committee on Ways and Means
346 Joint Committee on Taxation
347 Senate Committee on Finance
399 Other-Specify on Form 5466B
Administration for Children and Families 076 Administration for Children and Families
390 Office of Child Support Enforcement
Department of Commerce 013 Bureau of Census
014 Bureau of Economic Analysis
391 Department of Commerce-all others
Department of Justice 015 General and Deputy (Includes Attorney General and Deputy Attorney General) as well as U.S. Attorneys and their staffs
326 Bureau of Alcohol, Tobacco, Firearms, and Explosives
358 Drug Enforcement Administration
359 Federal Bureau of Investigation
Other Federal Agencies and the President 012 Department of Agriculture
057 Department of the Air Force
021 Department of the Army
312 Department of Defense
317 Department of Energy
324 Department of Interior
016 Department of Labor
017 Department of Navy
339 Department of Transportation-Federal Aviation Administration
349 Equal Employment Opportunity Committee
029 Federal Trade Commission
210 Federal Reserve Bank
005 Government Accountability Office
047 General Services Administration
333 National Labor Relations Board
334 Office of Management and Budget
330 Pension Benefit Guaranty Corporation
350 President
050 Securities and Exchange Commission
337 Small Business Administration
075 Social Security Administration
341 U.S. Postal Service
Department of the Treasury 400 Main Treasury
401 Treasurer of the United States
402 Internal Revenue Service
403 Tax and Trade Bureau
405 Bureau of Engraving and Printing
406 Bureau of the Mint
409 Comptroller of Currency
Department of Homeland Security 327 U.S. Citizenship and Immigration Services
404 Homeland Security Border and Transportation Security
407 Secret Service
Miscellaneous 500 Individuals (Use with purpose code 15, 30, or 34)
202 Tax Treaty Countries-Specify on Form 5466-B
260 All other entities not otherwise indicated in IRM Exhibit 11.3.37-4 and IRM Exhibit 11.3.37-5

Exhibit 11.3.37-6 
Multiple Record of Disclosure

  1. Prepare this form in original only. Use separate forms to record disclosures from the IMF and the BMF (IMF/BMF disclosures may not be combined on the same form).

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Box: Directions:
1 Campus processing use only. Send to Campus responsible for servicing office that prepares Form 5466-B.
2 Campus processing only.
3 Campus processing only.
4 Campus processing only.
5 Print or type name and title of person making the disclosure.
6 Enter the symbols of the function making the disclosure and the applicable office code:
  -Area: Office code number
-Campus: Office code number
-Headquarters and Chief Counsel: Office code number
-Area Counsel: Office code number
-OD/FD Field Counsel: Office code number
7 Optional, but initials of Disclosure Staff person delegated to perform a quality review sampling of Form 5466-B should be entered
8 Constant preprinted on this form.
9 Constant preprinted on this form.
Name Control: Enter the first four letters of the taxpayer ’s last 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 TIN is unknown, follow IRM narrative accounting procedures. To record accountings of disclosures for Forms 706 & 709 a "0" must be entered in the shaded area after the last digit of the SSN on the Form 5466-B. The "0" is necessary before the computer will accept the identification number in an SSN format. Forms 706 & 709 are BMF forms, however, the SSN number is used as the employer identification number.
Tax Period: Enter period in YYMM format.
  For disclosures involving more than one year, enter each tax period on the following line. (No additional information needs to be entered on the subsequent lines after first full entry has been made.) If tax period is unknown, enter the current tax period.
Disclosure Date: Enter date disclosure was made in MMDDYY format.
Nature of Disclosure Code: Enter the appropriate one digit code.
0 Reserved
1 Transcript of account (computer printouts - e.g., MCC complete, RTVUE, IRP.)
2 Reserved. Computer generated upon mass extracts
3 Inspection of document or file-no copies furnished
4 Photocopy furnished with or without prior inspection (For computer printouts See "1" )
5 Reserved
6 Oral disclosure-noninvestigatory-no inspection of documents and/or copies furnished
7 Correspondence disclosure of information from record without copy provided (e.g., indicating fact of filing without furnishing the actual return)
Agency Code: Enter the three digit code appropriate to the agency, person, or entity whom the disclosure is made.
  See IRM Exhibit 11.3.37-4 for State agency codes and IRM Exhibit 11.3.37-5 for Federal agency and miscellaneous codes. When the accounting pertains to an ex parte order under IRC §6103(i)(1), (5), or (7) use the DOJ code if only DOJ employees are named as recipients but if other recipients are named, 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 beyond DOJ employees are listed, the default for agency coding should be DOJ.
Purpose Code: Enter two digit purpose (authority) code.
99 Reversal of Prior Recordation-in the event it is determined that a disclosure was recorded in error, e.g., posted to another individual’ s account, input an identical entry on Form 5466-B except enter Purpose Code 99. Interpretation of this transaction will signify that disclosure accounted for by the original transaction was not made as indicated. May also be used to reverse accountings input on AIMS.
11 Pursuant to IRC §6103(d) to State tax officers for State tax administration.
12 Pursuant to IRC §6103(f) to the Committee of Congress or their agents.
13 Pursuant to IRC §6103(g) to the President and certain other persons for tax checks. (Not for Presidential Tax Checks or other Presidential requests on current employees of the executive branch.)
14 Pursuant to an IRC §6103(h)(3)(B) request from the Department of Justice for use in connection with tax administration matters-authority is IRC §6103(h)(2).
15 Pursuant to 6104(c) for disclosures to State agencies responsible for regulating charitable organizations .
16 Pursuant to IRC §6103(i)(1) to Federal Officers for nontax criminal cases in response to a court order. (See Code 35 for sealed orders)
17 Pursuant to IRC §6103(i)(2) to Federal Officers-return information, other than taxpayer return information, in nontax criminal cases requested by head of agency.
18 Pursuant to IRC §6103(i)(3) to Federal/State Officers - return information, concerning possible nontax criminal activities or in emergency circumstances.
19 Pursuant to IRC §6103(i)(5) to Federal Officers for use in locating fugitives from justice in response to a court order.
20 Pursuant to IRC §6103(i)(8)(A)(i) to GAO for audit of IRS.
21 Pursuant to IRC §6103(j) for statistical use.
25 Pursuant to IRC §6103(k)(3) to correct misstatement of fact (after approval of Joint Committee on Taxation). Use Code 260 for the agency code.
26 Pursuant to IRC §6103(k)(4) to competent authority of a foreign government under income tax convention.
27 Pursuant to IRC §6103(k)(5) to State agencies for the purpose of regulating tax return preparers.
28 Pursuant to IRC §6103(l)(2) to Department of Labor and Pension Benefit Guaranty Corporation for the administration of Title I and IV of Employee Retirement Security Act of 1974. For recording the first disclosure of automatic items when a manual accounting is required, use Nature of Disclosure Code 7. For disclosures pursuant to specific written requests under Treas. Regs. §§301.6103(l)(2)-1, (l)(2)-2, (l)(2)-3(b)(1), and (l)(2)-3(b)(2), use Nature of Disclosure Code 4.
29 Pursuant to IRC §6103(l)(3) to the head of a Federal agency in connection with an application for a Federal loan.
30 Pursuant to IRC §6103(l)(4)(A) to employee or former employee of Treasury or representative or other person involving personnel rights or practice by agents before the Treasury Department.
31 Pursuant to IRC §6103(l)(6) to Child Support Enforcement Agencies for the enforcement of Title IV of Social Security Act.
32 Pursuant to IRC §6103(o)(1) to Federal Agencies-Subtitle E, Internal Revenue Code, Disclosures.
33 Pursuant to IRC §6103(o)(2), return information (other than taxpayer return information) to persons or agencies outside of Treasury Department.
34 Pursuant to IRC §6103(k)(10), return information to employees of the Federal Bureau of Prisons.
35 Pursuant to a sealed court order submitted under IRC §6103(i)(1). Use Code 16 if court order is not sealed.

Note:

All IRC §6103(i)(1) orders should be considered sealed in the absence of a clear and unambiguous indication they are unsealed.

36-39 Reserved
40 Pursuant to IRC §6103(i)(3)(C)(i) to Federal law enforcement agencies in connection with terrorism.
41 Pursuant to IRC §6103(i)(3)(C)(ii) to the Attorney General to apply for an ex parte order approved under IRC §6103(i)(7)(D).
42 Pursuant to IRC §6103(i)(7)(A)(i) to Federal law enforcement agencies in connection with terrorism.
43 Pursuant to IRC §6103(i)(7)(B) to certain Federal agencies in connection with intelligence activities regarding terrorism.
44 Pursuant to IRC §6103(i)(7)(C) to Federal Officers for terrorism related purposes in response to a Court Order. See Code 45 for sealed orders.
45 Pursuant to a sealed court order submitted under IRC §6103(i)(7)(C).
ADP Source Code Enter appropriate three digit ADP Source code indicated in IRM Exhibit 11.3.37-1, IRM Exhibit 11.3.37-2, and IRM Exhibit 11.3.37-3.

Exhibit 11.3.37-7 
Narrative Report of Accounting Template

[Date]
 
MEMORANDUM FOR: [GLD Area Manager]
 
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: [number of IMF taxpayers] IMF and [number of BMF taxpayers] BMF Taxpayers/[number of tax years] tax years/[number of disclosures] disclosures
2. Date of disclosure: [indicate date]
3. ADP Source Codes: [List ADP source code(s) and description, and number of disclosures (e.g., 116 – Individual Master File Records – 260 disclosures, 188 – Partnership Returns and Files – 200 disclosures)]
4. Description of documents disclosed: [Briefly describe what was disclosed (e.g., Transcripts of returns (cc: RTFTP and BRTVU), lack of record, and IRMF transcripts (payee))]
5. Purpose of disclosure: [Select appropriate purpose code from Exhibit 11.3.37-6 (IRC §6103(d) – Purpose Code 11)]
6. Name of agency receiving the information: [Provide name and address of the agency receiving the information]
7. Location of IRS office retaining a copy of disclosed information: [Indicate IRS office location where a record of the disclosed information is maintained]
8. Type of documents disclosed: [Describe type of records disclosed (e.g., Returns and return information – paper format, no tape, or data extracts)]
 

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