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Part 21. Customer Account Services

Chapter 2. Systems and Research Programs

Section 3. Transcripts

21.2.3  Transcripts

21.2.3.1  (10-01-2003)
Transcripts Overview

  1. This section provides descriptions of assorted transcripts used internally or externally. It includes some transcript request procedures and procedures for certifying transcripts. In general, only transcripts designed for taxpayer use should be sent to taxpayers. It also includes information on the new Transcript Delivery System (TDS), which is an automated system that delivers tax account and return information to the user instantly along with an appropriate cover letter (when applicable).

21.2.3.2  (10-01-2007)
What Are Transcripts?

  1. Transcripts are computer-created records of taxpayer accounts on various files. Normally, you can print the transcript from your screen like printing a "return transcript" via Command Code (CC) RTFTP. Sometimes the "transcript" information is not online and must be requested, or you may not have access to Integrated Data Retrieval System (IDRS) to request what you need to assist a taxpayer. There are also "special certified" transcripts that can be requested by taxpayers through the Disclosure Officer or under the provisions of the Privacy Act. See IRM 11.3.6.2, Requesting Certifications, and IRM 11.3.5.7.7, Certification.

  2. There are specific transcripts that generate and are sent to IRS employees when certain account conditions exist that must be resolved on a taxpayer's account.

  3. There are transcripts the taxpayer can request without talking to an IRS employee. A "Letter 8050C, Return Transcript" or a "Letter 2863C, VRU Request for Tax Account Transcript" generate, and are mailed to the taxpayer at his/her address of record, as a result of a successful taxpayer phone call through the Telephone Routing Interactive System (TRIS) Transcript Application.

  4. Only certain transcripts are designed to be delivered to external customers. These transcripts contain literals for taxpayer understanding. They are sanitized of any information that is not permitted to be disclosed. These include the MFTRA X or MFTRA K Account Transcript and the Return Transcript, usually CC RTFTP or 805XC. These transcripts are provided free of charge. If you have questions about what you can disclose to a taxpayer or his/her authorized representative, ask your manager or your local Disclosure Officer.

  5. Some transcripts defined in this section are printed as hard copy and delivered based upon a request or because you are responsible for resolving the account conditions causing the transcript.

  6. This section describes the following types of transcripts:

    • Master File Generated Transcripts

    • Master File Requested Transcripts

    • IDRS Requested Transcripts

    • IDRS Generated Transcripts

    • Treasury and/or IDRS New Employee Tax Verification

    • Privacy Act/Non-Privacy Act Transcripts

    • Business Master File (BMF Disclosure Transcripts)

  7. Certain cases cannot be processed/accessed on IRS Master Files. (See IRM 21.2.1, Systems, and IRM 21.7.12, Non-Master File Adjustments). If cases are established on the Non-Master File, they are available for research at each campus on the Automated Non-Master File (ANMF). Special permission is required for access to the ANMF. If you have access to ANMF, specific guidance for requesting a transcript can be found in IRM 3.17.46.12, The Automated Non-Master File Accounting. If you do not have access to ANMF, and you need a transcript, you should prepare Form 4338, Information or Certified Transcript Request, and mail it to the appropriate campus.

  8. Non Master File (NMF) Transcripts – A more user friendly NMF Transcript, similar to MFTRA X, is available. See IRM 21.7.12, Non-Master File Adjustments. Transcripts of all active NMF cases are available from the ANMF system, but sometimes you may need a "transcript" of closed cases, or cases that were processed before the ANMF was established. The Submission Processing Accounting function where the account activity took place maintains files of Unit Ledger Cards that record this activity. Unit Ledger Cards can be requested via Form 4338.

21.2.3.3  (10-01-2006)
Transcripts Research

  1. The following procedures are found in this section:

    • Requesting Transcripts

    • Certification of IRS Records

    • Treasury and/or IRS New Employee Tax Verification Transcripts

    • Privacy Act/Non-Privacy Act Literal Transcripts

    • BMF Disclosure Transcripts

    • MFTRA Transcripts

    • Generated IDRS Transcripts

    • Diagnostic Generated IDRS Transcripts (DIAGS)

    • Master File (MF) Generated Transcripts

  2. Use the following IRMs in conjunction with this IRM:

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 2.9, IDRS Procedures

    • IRM 3.13.62, Media Transport and Control

    • IRM 3.17.46, Automated Non-Master File Accounting

    • IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates

    • IRM 21.1.2, Reference Materials Overview

    • IRM 21.2.5, Miscellaneous Forms and Processing

    • IRM 21.3, Taxpayer Contacts

    • IRM 21.7.12, Non-Master File (NMF) Adjustments

    .

21.2.3.4  (10-01-2007)
Transcripts Procedures

  1. Effective May 16, 2005, the Transcript Delivery System (TDS) was made available to IRS employees. The TDS delivers tax account and return information to the user instantly along with an appropriate cover letter (when applicable). The following is a list of products available through the TDS:

    • Account Transcripts

    • Return Transcripts

    • Record of Account

    • Wage and Income Information Documents

    • Verification of Non-Filing


    The TDS also services:

    • Tax Practitioners that electronically file 5 or more individual or business income tax returns in the current or one previous filing season and have a power of attorney (Form 2848 only) on file on the Centralized Authorization File (CAF).

    • State Tax Agency representatives who are legislatively authorized to receive federal tax information to work state tax cases.

  2. IRS employees can select one of the following delivery methods:

    • On-line (immediate-shown on screen/online)

    • Facsimile

    • Secure Object Repository (SOR) or e-services mailbox

    • Postal mail


    The system will route the response accordingly.

    Note:

    If the SOR delivery method is selected, the IRS employee will be advised via E-mail that information has been placed in their e-services mailbox (SOR). If you do not have E-mail you must check your SOR daily for new receipts.

  3. An online TDS tutorial is available from any screen within e-services and takes approximately 30 minutes to complete. There is also a recorded CENTRA training session available. TDS information, including links to the Tutorials and Manager's Toolkit, can be accessed on the Servicewide Electronic Research Portal (SERP) IRM supplement page.

  4. If the TDS is unavailable use the old process to obtain/send transcripts.

    If ... Then ...
    Taxpayer is requesting a transcript of account Request using CC MFTRAX
    Taxpayer is requesting a transcript of return Request using CC RTFTP
    Taxpayer is requesting a record of account Request both transcript of account and transcript of return as outlined above

  5. No history is recorded on IDRS, Desktop Integration (DI), or Correspondence Imaging System (CIS). For transaction history information use the TDS "My Request History"

    Note:

    If confirmation is needed to verify the transcript was sent to requestor, check "My Transaction History" .

21.2.3.4.1  (10-01-2007)
Requesting Transcripts

  1. The IRS provides transcripts free of charge. The type of data supplied to the taxpayer is determined by their needs. There are three types of tax return/account information transcripts:

    • Tax Return Transcript

    • Tax Account Transcript

    • Record of Account

  2. Taxpayers order transcripts by calling the TRIS application or a Customer Service Representative (CSR), visiting an IRS office, or sending Form 4506-T,Request for Transcript of Tax Return, to the Request and Income Verification Services (RAIVS) Unit. Effective May 2005, TRIS orders will feed into the TDS and IRS employees with TDS access will be placing orders on the TDS. Transcripts will be delivered to the requestor within 1-15 days from the order date, depending on the TDS delivery option chosen by the requestor. TRIS orders will be mailed via regular postal mail. Orders placed by an IRS employee can be delivered via fax or to the SOR (e-services mailbox). See IRM 21.2.3.4.1 (7).

    Note:

    The Field Assistance (FA) and Taxpayer Assistance Centers (TACs) do not provide tax return transcripts for "non-tax" related issues (example: mortgages or student loans) unless the taxpayer provides verification of extreme hardship.

  3. For return transcript orders, allow 7-10 calendar days from date of request. See IRM 21.2.3.4.1.2.

  4. For account transcript orders, allow 10-15 calendar days from the date of request. If you are staffing the Accounts Management (AM) toll-free line and a request will not be completed by the end of your work shift, advise the taxpayer of a 30-day time frame. See IRM 21.2.3.4.1.5.

  5. Form 4506, Request for Copy of Tax Return, and Form 4506–T, Request for Transcript of Tax Return, and other written requests are usually processed in RAIVS. If they are processed in Accounts Management, they must be processed per RAIVS guidelines in IRM 3.5.20, Processing Requests for Tax Return/Return Information. This includes preprocessing review for completeness.

  6. A taxpayer requesting a transcript may also request a change of address. Advise the taxpayer to complete and return Form 8822, Change of Address (available on the internet at http://www.irs.gov or send the taxpayer Form 8822). Additional guidance is found in IRM 3.13.5.12, Document Processing.

  7. In certain instances, it is permissible to fax tax data to taxpayers and their designees, as long as disclosure requirements in IRM 11.3.1.10, Facsimile Transmission of Tax Information, are met. See IRM 21.2.3.4.1.4, TDS Delivery Options, for additional information regarding faxing.
    The TDS automated fax delivery can occur up to 48 hours after the request is input. Advise the customer to allow 7–15 days for the alternative delivery method before contacting us if they do not receive the fax within 48 hours. When choosing the fax delivery method the TDS automatically defaults to the "SOR" for the alternative delivery method. However, if the postal mail alternative is used, advise the customer that the transcript will be mailed to the address provided.

    Caution:

    Use of the TDS automated delivery method requires additional disclosure considerations. Since the automated fax delivery can occur up to 48 hours after the request is input, you must be sure the fax rules in IRM 11.3.1.10, Facsimile Transmission of Tax Information, and IRM 21.1.3.9, Mailing and Faxing Tax Account Information, are followed and only the intended recipient or his/her representative will receive the fax, regardless of the time it is systemically transmitted.
    As a general rule, you can use the TDS automated fax delivery if the taxpayer agrees to the method and the fax is going to the taxpayer's residence or business location (where it can be assumed that only the taxpayer would have access to the fax machine and receive the fax, regardless of when it was actually transmitted) or to the office of the taxpayer's representative when the IRS has written authorization. For all other situations , use manual faxing or, if you have any questions, consult your disclosure staff.

    See IRM 11.3.1.10(4), Facsimile Transmission of Tax Information, and IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

  8. If a taxpayer requests a transcript by phone, to be sent to his/her address of record, no cover letter is required. If the IRS employee uses the TDS to order the transcript and a static letter, the system will send a cover letter with the transcript.

  9. Request transcripts via IDRS when the information you need is not online. Use the following CCs:

    • MFTRA (Hard Copy)

    • PATRA (Hard Copy Privacy Act Transcript)

  10. Use online information whenever possible to resolve internal cases. Use transcripts designed for external delivery, in lieu of handwritten letters, when possible.

  11. When using hard copy transcripts, be aware that if you do not resolve your case before the next cycle, the account may change as a result of new posting.

  12. If you cannot input the request because you do not have access to IDRS, follow local procedures to send your request to an employee who can do the research. This could involve using Form 4442, Inquiry Referral, Form 6882, IDRS/Master File Information Request, Form 9633, File Search Request, or other forms.

  13. Use Form 4338, Information or Certified Transcript Request for BMF, Employee Plans Master File (EPMF), Individual Retirement Account File (IRAF), and NMF Certified Transcripts. Use Form 4338-A, IMF Information or Certified Transcript, for IMF if local procedures are in place. Send NMF requests to the campus responsible for the NMF account. Return incomplete or illegible requests to the initiator.

21.2.3.4.1.1  (10-01-2004)
Who Can Request Transcripts?

  1. Transcripts may be requested by:

    • Taxpayers or duly authorized agents

    • Service personnel with a "need to know" because of account involvement relating to tax administration

    • Under certain circumstances federal, state and local government agencies (contact your Disclosure Officer if you have questions).

    Note:

    There are rules pertaining to disclosures to third parties. See IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.3, Disclosure to Designees and Practitioners, and/or consult with your local Disclosure Office before honoring requests.

21.2.3.4.1.2  (10-01-2007)
Tax Return Transcript

  1. A tax return transcript is a printout of most lines from the original return, as processed. A tax return transcript does not reflect changes made to the account after the return is processed.

    Note:

    If the return has been amended/adjusted, offer to provide tax account information.

  2. As stated on Form 4506–T, Request for Transcript of Tax Return, Form 1040 series tax return transcripts are only available for the current processing year and the three prior years. Taxpayers should not be told they can order tax return transcripts for earlier years.
    Note: A verification of non-filing letter should not be issued for the current processing year until after June 15. If the taxpayer is asking for verification of non-filing or transcript requests and you are unable to verify required authentication, advise the caller to submit Form 4506–T, Request for Transcript of Tax Return, to the appropriate RAIVS unit.

  3. Taxpayers commonly request tax return transcripts for the following reasons:

    • To amend a return

    • Answer a notice from the Service

    • Meet information requirements for college grants, loans, federally funded mortgages, or social service agencies

    • To show home mortgage lending institutions that the borrower has not owned a home in three previous years

    • For personal information

    • To obtain alien clearance

  4. A tax return transcript provides the following information:

    • Type of return filed (e.g., Form 1040, Form 1040A, Form 1040EZ, etc.)

    • Filing status

    • Tax shown on return

    • Adjusted gross income

    • Mortgage interest

    • Real estate tax deduction

    • Taxable income

    • Number of exemptions

    • Federal income tax withheld

    • Refund per return

    • Earned income credit

    • Self-employment tax paid

  5. If you have access to the TDS, use either the short request or long request to order and deliver transcript(s) for one taxpayer, as appropriate. The short request must be used when the disclosure interview is complete and no systemic authentication is needed. The long request must be used when you have a paper request and need to verify the taxpayer information and/or if you want the TDS to perform an automatic Centralized Authorization File (CAF) check.

  6. If you use CC RTFTP to retrieve the transcript information (see table below) and generate a screen print, each print will display on a separate page (even though it only takes up one-half of a page). If you wish to print more than one screen on a page, and you have access to DI, you may use IDRS MultiPrint via DInt. Information on how to use IDRS MultiPrint is available via DInt on the NT Startup Menu (choose DI User Web and then DI Release Notes).

    Caution:

    If using MultiPrint and information is included that the requestor is not entitled to receive (example: another spouse or entity), ensure appropriate disclosure rules are followed.

  7. If the TDS is unavailable or you do not have access to the TDS, provide Tax Return transcripts following the procedures below:

    If Then
    IMF Request Provide RTFTP. A cover letter is not required in response to a telephone inquiry, however, Letter 8050C is available for this purpose.

    Example RTFTP Input Format:
    RTFTP 123-45-6789 30200412 (xmit)

    Use CC RTFTP (already sanitized) or information from RTVUE to generate an IMF transcript. RTVUE information must be sanitized. Use CC IRPTR with definer "W" to sanitize any IRPTR document on line before printing and giving to a taxpayer.
    BMF Request Use Letter 1722C, Business Taxpayer Return Information Letter, or provide a sanitized CC BRTVU.

  8. RAIVS Units process bulk requests for return transcripts under the Two Business Day Service. Refer all bulk requestors to a RAIVS Unit listed in IRM 3.5.20–1, RAIVS Contacts.

21.2.3.4.1.3  (10-01-2005)
Identification and Authentication of Requestor

  1. For a telephone/verbal request, identify and authenticate the requestor per IRM 21.1.3.2.3, Required Taxpayer Authentication.

  2. When mailing tax account information to the address of record, a full authentication check is not necessary if no account information is provided verbally. See IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

21.2.3.4.1.4  (05-31-2005)
TDS Delivery Options

  1. Ask the taxpayer if they want the transcript sent via regular postal mail or fax. If the taxpayer chooses the fax option, obtain his/her fax number and see IRM 21.2.3.4.1 (7)"CAUTION" .

  2. TDS has a systemic fax delivery option which can be used, in certain instances, to deliver products without manually faxing. IRM 21.1.3.9, Mailing and Faxing Tax Account Information, provides additional guidance on the authority and delivery issue which must be considered when faxing.

  3. If the TDS fax delivery option is not available you can still order the transcripts on-line through the TDS, print, and manually fax to the taxpayer, following the guidelines in IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

  4. If the TDS is not operational you will need to use the procedures in place prior to TDS deployment. Order the transcript on IDRS and manually fax to the taxpayer.

21.2.3.4.1.5  (10-01-2007)
Tax Account Transcript

  1. Make sure a return transcript (information as filed and processed) will not be sufficient to address the taxpayer needs.

  2. Tax Account information reflects changes made to the original return such as amendments and adjustments. Tax Account Transcripts are available for any account that is active on the Master File. An account transcript provides the following information:

    • Amount of estimated payments

    • Penalty paid/assessed

    • Interest paid/assessed

    • Interest paid to the taxpayer by the Service

    • Balance due with accruals

    • All of the items shown on a tax return transcript

  3. If you have access to the TDS, refer to IRM 21.2.3.4.1.2 (5) for ordering procedures.

  4. If the TDS is unavailable or you do not have access to the TDS, use MFTRA X on IDRS to order a transcript or Letter 1692C,Tax Account Information to Taxpayer, (IMF/BMF). Include all account activity. To obtain an account transcript using MFTRA X, input CC MFTRA with request type X.

    Example MFTRAX Input Format:
    MFTRA 123-45-6789
    X,30,199312,,TOTP
    R,X,R,200412

    Follow local procedures for retrieving these transcripts via push printers, where available. If information requested is for prior years, input MFTRA X/MFTRA Z for years in temporary retention, or CC IMFOL V, for vestigial of the account. Prepare Form 4442 or e-4442, Inquiry Referral, following procedures in IRM 21.3.5 , Taxpayer Inquiry Referrals Form 4442. Input a history on IDRS indicating retention module requested (RETMODREQ). Advise the taxpayer that it may take from 30 to 60 days to receive a reply.

  5. If a third party requestor wants an internal use transcript, such as MFTRA C, they need to complete and mail Form 8821, Tax Information Authorization, to RAIVS. Advise how to obtain Form 8821. These requests are generally made by accounting firms and require the taxpayer's written consent. Internal use transcripts must be sanitized before release.

    Caution:

    Requests for internal transcripts require careful handling. You must carefully review IRM 3.5.20.15.1, Account Information Procedures, and ensure the authorization received with the request or on file contains sufficient specificity to disclose the full range of data in the internal transcript request. You must also be aware of all required redactions and be aware of how to handle secondary taxpayers. If you have any questions or concerns, contact you local Disclosure Officer.

  6. Advise taxpayers they can check the status of their refund on the IRS website http://www.irs.gov.

21.2.3.4.1.6  (10-01-2007)
Wage and Information Documents

  1. The IRS can provide a Wage and Income Information Document for many years free of charge. The transcript includes data from Form W-2,Form W-3, Form 1098 series, Form 1099 series, or Form 5498 series. Form W-2, Form 1098, Form 1099, and Form 5498 information can be ordered for the current year + 5 prior years using the TDS. Form W-2 information is available for up to 10 years using Command Code MFTRA W to obtain the earliest 4 years of the 10-year period. Form W-3 information is available for up to 10 years using Command Code MFTRA W.

    Note:

    State and local information is not included with Form W-2information.

  2. Follow procedures in IRM 21.2.2.4.1, Types of Account Inquiry Resolutions, for any inquiry not resolved by close of business (COB). Accounts Management Remote Site toll-free CSR's must forward an e-4442 to the AM Account paper function within their Directorate.

21.2.3.4.1.7  (03-22-2006)
Record of Account

  1. If you have access to the TDS, you can order a new product called Record of Account. The record of account Transcript contains the line items on a tax return transcript plus any adjustments.

  2. The record of account transcripts are available for the current processing year and the three prior years.

  3. Refer to IRM 21.2.3.4.1.2(5) for ordering procedures.

21.2.3.4.1.8  (10-01-2007)
Verification of Non-Filing

  1. For some types of state-backed mortgage subsidy loans, taxpayers must provide a verification of non-filing from the Internal Revenue Service.

  2. If you are unable to verify required authentication advise the caller to submit Form 4506–T, Request for Transcript of Tax Return. Send the requestor Form 4506–T. RAIVS provides a verification of non-filing letter to the taxpayer or third party.

  3. If you can verify authentication you can enter the request on the TDS. The TDS was designed to process third party requests regardless if there is a return posted or no return posted. If a return has posted to the module requested, the TDS will systemically create a letter to the third party using the selected delivery method and to the taxpayer using the National Print Site (NPS).

    Note:

    A Verification of Non-Filing letter should not be issued for the current processing year until after June 15.


    Verification of Non-Filing requests must be worked as follows:

    If Then
    The taxpayer is authorizing a verification of non-filing be sent to a third party (Item 5 on Form 4506–T is completed with third party information) Enter the request on the TDS
    Taxpayer is requesting the information be sent to him/her and not to a third party (Item 5 on Form 4506–T is blank) Verify on IDRS that a return has not posted to the requested module. Print and send the TDS dynamic letter with appropriate paragraphs advising the taxpayer that no return has posted. If a return has posted to the requested module print and send the TDS dynamic letter and transcript. Choose paragraphs for the dynamic letter advising the taxpayer that a return has posted.

21.2.3.4.1.9  (05-31-2005)
Disclosure on Information Requests

  1. If a taxpayer gives an address different than the address of record, send Form 8822, Change of Address, if the taxpayer has moved. If the taxpayer wants the information before the change of address is in effect, or if the taxpayer wants information sent to a third party, see IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

21.2.3.4.1.10  (03-15-2006)
Third Party Requests

  1. Taxpayers applying for loans such as home mortgages are required to provide verification of income and/or deductions to the lender before the loan can be processed.

  2. Taxpayers applying for home mortgage loans backed by qualified mortgage subsidy bonds by state authorities under IRC Section 103 must prove to the lender they did not have an ownership interest in a principal residence for the three-year period prior to the date the mortgage will be executed. The TDS cannot process a request for this type of proof. Use the instructions provided in the table in IRM 21.2.3.4.1.10 (3) below.

  3. Lenders follow established procedures to verify that a borrower meets requirements. Requirements are satisfied in one of four ways:

    If And the lender Then
    Taxpayer retained copies of previous annual tax returns Accepts copies from the taxpayer None
    Taxpayer did not retain copies of previous annual tax returns Will accept a transcript of return from the taxpayer 1. There is no charge for a transcript.
    2. Determine the type of return filed for each year ( Form(s) 1040, 1040A, or 1040 EZ).
    3. If you have access to the TDS, order the transcript with the appropriate cover letter.
    4. If you do not have access to the TDS, and the return filed was Form 1040, Form 1040A, or Form 1040EZ, you may send Letter 8050C, Return Transcript Letter. If the taxpayer did not itemize deductions, you must send Letter 1692C, using paragraph Q.
    Taxpayer did not retain copies of previous annual tax returns Requires a letter or transcript of return directly from IRS. 1. There is no charge for letters or transcripts but a signed consent is required to release information to a third party for other than resolving federal tax related matters. See IRM 3.5.20.6.2, Reviewing Requests for Completeness.
    2. Send the taxpayer Form 4506-T and tell them to complete and return the form to the address indicated in the instructions.
    3. Form 4506–T will be processed by the RAIVS Unit within 7–10 business days (within 2 business days if sent in by a Bulk requestor). If RAIVS has access to the TDS, and the third party indicates on the form that delivery should be made via fax, the response will be quicker.
    Taxpayer did not retain copies of previous annual tax returns Requires taxpayer to obtain copies of the appropriate tax returns 1. In general, there is a fee of $39 per copy of return. However, unless payment has already been received, there is no charge for copies requested for certain cases. See IRM 3.5.20.6.1(1), Review Requests for Proper Fee,for the listing.
    2. Send the taxpayer Form 4506 and tell them to complete and return the form to the address in the instructions, If no fee is due, the taxpayer should clearly note that fact and the reason at the top of the Form 4506.
    3. Tell the taxpayer copies will be received within 60 days.

21.2.3.4.1.11  (05-31-2005)
TDS Letters

  1. The TDS has static and dynamic letters. The static letters have no selectable paragraphs and are systemically generated (unable to be reviewed) when the delivery method is regular postal mail or fax. Static letters must be used unless specific information is needed. Dynamic letters contain select paragraphs relevant to the request and can be printed for review.

  2. IRS employees responding to telephonic or face-to-face request for a transcript or information to be provided to the taxpayer are not required to include a cover letter. However, as stated above, the TDS will automatically send a static letter, if selected, with the product.

  3. The TDS will pre-fill the letters with all applicable information from the request entry data and the master file.

21.2.3.4.1.12  (10-01-2007)
Request for Record of Assessment and Certain Internal Transcripts

  1. Authority to provide a taxpayer or his/her representative a copy of the Record of Assessment is provided by IRC Section 6203 and in accordance with IRC Section 6103.

  2. Upon specific request, taxpayers or their representatives may receive what are normally regarded as internal use transcripts. These include, but are not limited to, MFTRA-C, TXMOD, ENMOD, etc. Under the following conditions, and with careful review and sanitizing, these requests may be honored.

  3. Request for internal use transcripts should be processed according to the following guidelines:

    If Then
    Requestor is primary taxpayer Sanitize items mandated below.
    requestor is authorized third party with "full authority" Sanitize items mandated below.
    Requestor is authorized third party for a specific issue or form or tax period

    1. Sanitize all the mandated items plus any items not covered by the authorization.

    2. Send to Disclosure for review and release.
    requestor is secondary taxpayer

    1. Sanitize all the mandated items below.

    2. Send to Disclosure for review and release.

    1. Internal use transcripts must be carefully sanitized before release. Mandated items to be sanitized include Transaction Codes (TCs) 596, 91X, 940, 942, DIF and SERFE scores, and the related entries in the entity portion of the modules: CRINV (including any following notations) and all related freeze codes.

    2. Black out items to be sanitized using a grease pencil or other marker, pen, or pencil which will make the information unreadable. Care must be taken that the sanitizing is complete. If necessary to ensure proper sanitizing, use correction fluid and cover-up tape. Photocopy the transcript and check that the redacted information cannot be discerned in any way on the photocopy (such as by holding the page to a bright light). Send the photocopy to the requestor and maintain the original according to local practice.

    3. Some authorizations are limited to certain returns or certain years. Others provide "full authority" .

    4. There is no legal definition for "full authority" . This is a term of convenience used to denote the type of authorizations (normally Form 2848, but other formats could also be valid) commonly signed by taxpayers to allow disclosure to third parties, such as accounting firms, of all information relating to normal business operations of a taxpayer. It includes authorization to disclose information for multiple tax periods and multiple forms or types of returns.

  4. Do not provide account information to persons other than the taxpayer unless such person is authorized to receive the tax information as prescribed by IRC Section 6103(c) or IRC Section 6103(e). See IRM 11.3.3, Disclosure to Designees and Practitioners, and IRM 11.3.2, Disclosure to Persons with a Material Interest.

    1. Use Command Code CFINK or RFINK to verify the identity of the person, other than the taxpayer, authorized to receive the information.

    2. Contact the Disclosure Office or functional disclosure coordinator if any questions arise regarding releasing information to a third party.

  5. The following information can be furnished if requested by an authorized person:

    • A transcript of the type of tax and tax period(s) requested.

    • A copy of Form 4340, Certificate of Assessments, Payments and Other Specified Matters or Form 5204, Record of Accounts.

  6. Do not furnish the following information:

    • Copy of the official NMF Transcripts

    • Copies of internal use forms or documents such as Form 2475, Request for Transcript of Taxpayer Account

    • Microfilm printouts

  7. Forward requests for Non-Master File returns and tax periods to the NMF function for research as outlined in IRM 3.17.46.12, The Automated Non-Master File Accounting, unless you have a login and password for the Automated Non-Master File terminal.

  8. If certification is NOT required for a BMF or IMF account use Command Code MFTRA, Request Type "X" , for a specific literal transcript.

  9. When responding to the taxpayer, use an appropriate letter. If using Letter 387C, Record of Account, along with the literal transcript:

    1. When the literal transcript displays a debit balance, use paragraph "J" . It is not necessary to recompute penalty and interest, unless the taxpayer has specifically requested the information.

    2. When the literal transcript displays a credit or full paid balance use paragraph "K" .

21.2.3.4.1.13  (10-01-2002)
Urgent Transcript Requests

  1. Process urgent transcript requests within five workdays. Telephone or fax the request to the submission processing center. Requests designated urgent include:

    1. Requests for certified transcripts used to satisfy legal requirements.

    2. Requests for Non-Master File (NMF) accounts, usually with a photocopy of the return's front page attached.

    3. Requests for court use, proof of claims, Taxpayer Advocate office.

  2. Return an unprocessable request to the requestor immediately.

21.2.3.4.2  (10-01-2002)
Certification of IRS Records

  1. Use OFP XXX-37700 when processing certified documents or transcripts.

  2. Use Form 4340, Certificate of Assessments, Payments and Other Specified Matters, to certify extracts from the taxpayer's account for legal purposes and court cases. Use Form 4338, Information or Certified Transcript Request, for certification of official records signed under seal.

21.2.3.4.2.1  (10-01-2004)
Form 4340, Certificate of Assessments, Payments and Other Specified Matters

  1. IRS employees in Criminal Investigation, Advisory, Insolvency, Appeals, Disclosure, Counsel, and Treasury Department employees in the Alcohol and Tobacco Tax and Trade Bureau (TTB) and in the Office of the Treasury Inspector General for Tax Administration (TIGTA) are authorized to request preparation of Form 4340, Certificate of Assessments and Payments. These requests are made on a Form 4338/4338–A and sent to the appropriate campus.

  2. Preparation of Form 4340 is limited to a few authorized campus employees only. At present, these employees are generally in the Compliance and Accounting Branch functions.

  3. The following information is required on Form 4338 to initiate a request for Form 4340:

    1. Complete Taxpayer Identification Number (TIN) information including a validity indicator or NMF indicator (if applicable).

    2. Complete name and address information (if applicable).

    3. If Form 4340 is needed for a court case, mark the "Under Seal" box. Form 2866 will be included only when the "Under Seal" box is checked. If Form 4340 is needed for other legal purposes, mark the "Certified" box.

    4. The date the Form 4340 is needed. A request marked "ASAP" will be available in 30 days or less.

    5. The reason for the request.

    6. The type of transcript needed (usually "Specific" ). If "Complete" is marked, specify the earliest tax period needed.

    7. The MFT.

    8. The period ending.

    9. Any additional information that may assist in locating the account if the taxpayer's Employer Identification Number (EIN), Social Security Number (SSN), or complete name are not known.

    10. The complete name and address of requestor. If this is an expedite request, include a street address.

    11. The title of requestor.

    12. The current date.

    13. The complete telephone number of requestor, including area code. If the telephone number is omitted or incomplete, Form 4338may be returned to the requestor.

  4. If an incomplete Form 4338 is received, contact the requestor for the missing information. If unable to contact the requestor, the Form 4338should be returned to the requestor with instructions to resubmit Form 4338,including the missing information.

  5. Processing instructions for Form 4338:

    1. If the taxpayer's account and tax period are located on Master File, input command code MFTRA with Request Type "J" , EIN/SSN, MFT, and tax period. The terminal response with this definer should be the same as the other MFTRA command code definers. See IRM 2.3 (previously IRM 102.3), IDRS Terminal Responses.

    2. The day following the input request (if the input is before the campus cutoff time), Master File will generate a routing page for sorting and routing transcript, cover sheet to be associated with MFTRA-J Transcript, and hard copy literal transcript entitled Form 4340, Certificate of Assessments, Payments and Other Specified Matters. This transcript will contain entity and tax module data from the Master File associated with the input SSN/EIN. If the Literal "MUST USE NSA" appears in the transaction explanation column for any transaction appearing on the Form 4340, follow the instructions in the National Standard Application (NSA), Form 4340 Certificate of Assessments, Payments and Other Specified Matters Users Guide to complete the Form 4340.

    3. Report identifying all transaction codes that were on the Master File that were not included on the MFTRA-J Transcript.

      Note:

      If review of the report identifies a transaction that was not included on the MFTRA-J Transcript, and Form 4338 indicated transactions must be included on the transcript, use the NSA to produce Form 4340.

  6. If review of the information provided on Form 4338 indicated an automated Form 4340 could not be produced, e.g., Non-Master File Account, account on retention, follow the instructions in the NSA Users Guide to complete the Form 4340.

    Note:

    The NSA, Form 4340 Certificate of Assessments, Payments and Other Specified Matters Users Guide, is the only acceptable application for producing a Form 4340 when an automated Form 4340 cannot be produced.

  7. When transcripts are received, verify the information on Form 4338 and compare to transcript received. If discrepancies are identified which cannot be resolved through research or contact with requestor, return Form 4338 to the originator with a brief explanation of the problem.

  8. The following Command Codes can be used to verify the transcript information:

    • INOLES—Verify name and TIN as shown on Form 4338

    • ENMOD—Verify name and TIN as shown on Form 4338

    • IMFOL/BMFOL—Display summary of tax periods on Master File

    • SUMRY—Display summary of all available tax periods on active IDRS

    • TXMOD—Display summary of specific tax periods on active IDRS

    • IMFOLV/BMFOLV—Display tax periods on Retention File

  9. If the response to an IMF transcript request indicates the module was retired in cycle 199601 or later and the request is not an expedite request, input command code IMFOLB to activate the register. After seven days, MFTRA J or MFTRA Specific can be requested. If the request is an expedite request or the register was retired in cycle 199601 or earlier, follow instructions in NSA Form 4340 Certification of Assessments, Payments and Other Specified Matters Users Guide.

  10. If the response to a BMF transcript request indicates the module was retired in cycle 199601 or later and the request is not an expedite request, input command code BMFOLB to activate the register. After seven days, MFTRA J or MFTRA Specific can be requested. If the request is an expedite request or the register was retired in cycle 199601 or earlier, follow instructions in NSA Form 4340 Certification of Assessments, Payments and Other Specified Matters Users Guide.

  11. Obtain appropriate signatures on Form 4340 and/or Form 3050 and Form 2866 (Refer to Delegation Order 11-5). After signatures are obtained, prepare a complete photocopy of all documents. Forward the original document and one complete photocopy to the requestor.

  12. If Form 2866 is present, attach to the corresponding Form 4340.

  13. Prepare a separate Form 4340 for each type of tax requested and each tax period.

21.2.3.4.3  (01-14-2005)
Treasury and/or IRS New Employee Tax Verification Transcripts

  1. All external job applicants will be required to complete and sign Form 13362, Consent to Disclosure of Return Information, before starting the new job. The form must be processed, and information verified, before employees start the new job. Information supplied by the applicant will be verified to determine if his/her taxes have been timely filed and paid. The result of the determination will be referred to the appropriate officials. Managerial reviews should be in place to verify procedures are being followed and no unauthorized accesses occur.

  2. Form 13362 is usually prepared by the office that initiates the request. The employee assigned to process the request should be skilled in evaluating both transcript data and Form 13362. Forms 13362 originating in the Area/Territory Office will be processed in the Area/Territory Office. Forms 13362 originating in the Field Office will be processed in the Field Office.