21.2.3  Transcripts

Manual Transmittal

September 10, 2013

Purpose

(1) This transmits revised IRM 21.2.3 Systems and Research Programs, Transcripts.

Material Changes

(1) IRM 21.2.3 has been significantly revised and restructured. Outdated information has been removed and new content added. The table below shows the revised structure and topics covered.

Section Topics
Transcripts Overview
  • The Privacy Act of 1974

  • IRS Systems

  • Employee Training and Resources

Types of TDS Transcripts
  • Tax Return Transcript

  • Tax Account Transcript

  • Wage and Income Transcript

  • Record of Account

  • Verification of Non-Filing Letter

Transcript Systems and Forms
  • BMF and IMF Toll-free Numbers

  • Interactive Voice Response

  • Transcript Delivery System

  • IRS Website (irs.gov)

  • eAuthentication System

  • Form 4506 Series

Transcript Delivery Methods
  • Postal Mail

  • Facsimile

  • Secure Mailbox

  • On-Line

Fulfilling Transcript Requests
  • Disclosure Requirements

  • Selecting the Type of Transcript

  • Selecting a Delivery Method

  • Fax Cover Sheets

  • Using Electronic Fax Services

  • Use of Letters (Cover Letters) when Mailing a Transcript

  • Transcript Restrictions and Special Handling

  • Transcripts and Identity Theft

  • Ordering Transcripts

Sanitizing IDRS Transcripts  
Call Closure Requirements  
Certified Documents
  • Certification of IRS Records

  • Form 4340, Certificate of Assessments, Payments, Other Specified Matters

(2) All subsections have been significantly revised and merged. The IPUs listed below contain the references where the information was changed at the time the IPU was issued. These changes were superseded by later changes.

(3) IPU 12U1704 issued 10-09-2012 IRM 21.2.3.1 Reworded paragraph 4 for clarity.

(4) IPU 12U1704 issued 10-09-2012 IRM 21.2.3.4.1.3 Added delivery times to paragraph 1.

(5) IPU 12U1704 issued 10-09-2012 IRM 21.2.3.4.1.11 Added content to paragraph 2 to ask the taxpayer to call back if TDS is not operational.

(6) IPU 12U1704 issued 10-09-2012 IRM 21.2.3.4.1.8 Reworded paragraphs 1 and 2.

(7) IPU 12U1704 issued 10-09-2012 IRM 21.2.3.4.3.2 Deleted section as it is reproduced in other IRMs and not part of the scope of this IRM.

(8) IPU 12U1868 issued 11-21-2012 IRM 21.2.3.4.1(6) Deleting paragraph as content is contained in IRM 21.2.3.1, paragraphs 3 and 4.

(9) IPU 13U0817 issued 04-26-2013 IRM 21.2.3.1(3) Added paragraph 3 referring to the new Identity Theft section, IRM 21.2.3.4.1.3.

(10) IPU 13U0817 issued 04-26-2013 IRM 21.2.3.4.1.2(3) Added paragraph 3 referring to the new Identity Theft section, IRM 21.2.3.4.1.3.

(11) IPU 13U0817 issued 04-26-2013 IRM 21.2.3.4.1.3 through IRM 21.2.3.4.1.3.3.5 Added Identity Theft procedures.

(12) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3 Added procedures to conduct full authentication and high risk disclosure, to have the taxpayer submit Form 4506 if the taxpayer cannot authenticate, and to verify if Form 14039 was submitted.

(13) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3.1, IRM 21.2.3.4.1.3.2, and IRM 21.2.3.4.1.3.3 Editorial changes.

(14) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3.3.1 Added procedures for providing a CC TRDBV print and explained the effect of TC 150 and TC 976 on transcripts.

(15) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3.3.2 Added procedures for offering a tax return transcript.

(16) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3.3.3 Added procedures for providing a CC IRPTR print.

(17) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3.3.4 Added procedures for providing a CC TRDBV print or tax return transcript.

(18) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3.3.5 Added procedures for providing Letter 1722 (IO).

(19) IPU 13U1269 issued 07-25-2013 IRM 21.2.3.4.1.3.4 Added call closure procedures, including AMS documentation.

Effect on Other Documents

IRM 21.2.3, Transcripts, dated August 14, 2013 (effective October 1, 2013), is superseded. The applicable changes from IRM Procedural Updates (IPUs) - issued between October 9, 2012 through July 25, 2013 have been incorporated into this IRM: 12U1704, 12U1868, 13U0817, and 13U1269.

Audience

Wage and Investment Accounts Management employees.

Effective Date

(10-01-2013)

Ivy S. McChesney
Director, Accounts Management
Wage and Investment Division

21.2.3.1  (10-01-2013)
Transcripts Overview

  1. The IRS receives transcript requests from external and internal sources. These sources can include taxpayers, financial agents, tax professionals, mortgage companies, as well as IRS personnel or other federal, state, and local government agencies.

  2. The purpose of IRM 21.2.3, Transcripts, is to provide procedural guidance to all Accounts Management (AM) assistors who fulfill transcript requests from taxpayers. This IRM does not address internal transcripts.

  3. The IRM is divided into the following sections:

    • IRM 21.2.3.1, Transcripts Overview, describes the purpose of this IRM, the Privacy Act of 1974, IRS systems, and employee training and resources.

    • IRM 21.2.3.2, Types of TDS Transcripts, describes the transcripts available through the Transcript Delivery System (TDS) and information contained in each transcript.

    • IRM 21.2.3.3, Transcript Systems and Forms, describes the IRS systems and forms used to order transcripts, such as TDS.

    • IRM 21.2.3.4, Transcript Delivery Methods, describes the delivery options available through TDS, such as postal mail.

    • IRM 21.2.3.5, Fulfilling Transcript Requests, provides direction for processing transcript requests, including disclosure considerations, transcript restrictions, and identity theft.

    • IRM 21.2.3.6, Sanitizing IDRS Transcripts, describes what information needs to be sanitized before issuance of transcripts, such as Criminal Investigation codes.

    • IRM 21.2.3.7, Call Closure Requirements, includes what to advise the taxpayer and documentation required in Account Management Services (AMS).

    • IRM 21.2.3.8, Certified Documents, describes Submission Processing procedures for processing certified documents. This content is only being housed in this IRM until it is reassigned.

21.2.3.1.1  (10-01-2013)
The Privacy Act of 1974

  1. The Privacy Act of 1974, 5 U.S.C. § 552(a), allows individuals the right to gain access to information pertaining to themselves, including any information released to third parties, or any data collected and maintained by federal agencies. This legislation ensures that IRS maintains a record of what tax information has been disclosed. For more information, see IRM 11.3.15.2, Background.

  2. The law requires Federal Agencies to make most of these records available to the individual upon written request.

  3. Assistors receiving a request for a Privacy Act transcript for disclosures must inform the taxpayer that only written requests are accepted. Provide the correct mailing address according to the state the taxpayer resides in. See IRS Disclosure Offices http://www.irs.gov/uac/IRS-Disclosure-Offices.

21.2.3.1.2  (10-01-2013)
IRS Systems

  1. There are several systems IRS assistors must be familiar with in order to provide transcript information to taxpayers. These systems are:

    • Employee User Portal (EUP) An e-Services application that allows employees access to IRS data and systems. Multiple services are housed on the EUP platform, including the Transcript Delivery System. See IRM 21.2.1.55, e-Services, for additional information. Employees must register for EUP access at https://eup.eps.irs.gov/eup_login.

    • Transcript Delivery System (TDS) A system that is used to electronically request transcripts. TDS offers multiple transcripts with a variety of delivery options. Employees must submit an Online 5081 requesting access to TDUS (ESRV-APPL-TDS). Refer to IRM 21.2.3.3.3, Transcript Delivery System, for additional information about TDS.

    • Integrated Customer Communications Environment (ICCE) A platform that contains a suite of telephone interactive applications allowing taxpayers to select an application to resolve tax account issues, obtain tax information, or direct themselves to the appropriate source for assistance. Interactive Voice Response (IVR) is one such telephone application which permits taxpayers to request a tax account transcript, a tax return transcript, or a Form 4506-T, , Request for Transcript of Tax Return.

    • Integrated Automation Technologies (IAT) A system that features multiple tools which interact with Integrated Data Retrieval System (IDRS). One such tool, Quick Command Code (QCC), allows the user to quickly access, grab, sanitize, and print account data for external use. The IAT QCC Tool is recommended over other methods because of the efficiency to generate the print and appearance of the final product. The IAT website is located at http://iat.web.irs.gov/.

21.2.3.1.3  (10-01-2013)
Employee Training and Resources

  1. The IRS provides resources to assist employees in fulfilling transcript requests. The following resources are available:

    • E-Learning Management System (ELMS), Course #12199, provides an overview of TDS, types of products available, delivery options, letters, and other features. The course also includes simulations on completing a request using TDS, https://elms.web.irs.gov/.

    • The Transcript Delivery System Course is a tutorial available on the EUP TDS home page. It describes accessing and using TDS, delivery methods, products available, and provides answers to questions.

    • The TDS web page on Servicewide Electronic Research Program (SERP) contains information on user roles, troubleshooting for the operation of the TDS system, transcript examples, and other useful content, http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/tds.htm.

    • The IAT website includes job aids for the Quick Command Code Tool (QCC), http://iat.web.irs.gov/jobaids/QCC.xml, and the Fill Forms Tool, http://iat.web.irs.gov/JobAids/Fill_Forms.xml.

21.2.3.2  (10-01-2013)
Types of TDS Transcripts

  1. The IRS provides computer-generated transcripts to taxpayers or their authorized representatives. These transcripts contain taxpayer-friendly explanations of account data.

  2. There are five types of transcripts available through TDS:

    • Tax Return

    • Tax Account

    • Wage and Income

    • Record of Account

    • Verification of Non-Filing

  3. It is necessary to know what each transcript contains in order to provide the correct one to the taxpayer.

  4. Examples of all TDS transcripts are found on the SERP TDS web page, under Transcript Examples, http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/tds.htm.

  5. Refer to IRM 21.2.3.3.3, Transcript Delivery System, for the specific transcripts available on TDS for both Individual Master File (IMF) and Business Master File (BMF) taxpayers.

21.2.3.2.1  (10-01-2013)
Tax Return Transcript

  1. The tax return transcript contains significant data transcribed from the original return. BMF transcripts are limited to the following forms: Form 1065, U.S. Return of Partnership Income, Form 1120-A, U.S. Corporation Short-Form Income Tax Return, Form 1120-H, U.S. Income Tax Return for Homeowners Associations, Form 1120-L, U.S. Life Insurance Company Income Tax Return, and Form 1120-S, U.S. Income Tax Return for an S Corporation.

  2. This transcript is ordered when the taxpayer needs a computer printout of their tax return. Some reasons may include, but are not limited to:

    • Meet documentation requirements for student loans, grants, and scholarships

    • Meet documentation requirements for social services

    • Respond to a notice from IRS

    • File an amended return

    • Obtain financing for a mortgage

    • Obtain alien clearance

    • Personal reasons

  3. The information displayed on the tax return transcript contains, but is not limited to:

    • Type of return filed

    • Filing status

    • Tax shown on return

    • Adjusted gross income

    • Mortgage interest

    • Real estate tax deduction

    • Taxable income

    • Number of exemptions

    • Federal income tax withheld

    • Earned income credit

    • Self-employment income and tax

    • Tax due per return

    • Refund per return

    • Refundable credits

    • Total income

    • Business expenses

    • Wages paid

    • Designee’s Personal Identification Number (DPIN), Preparer’s Tax Identification Number (PTIN), or Identity Theft PIN issued by IRS

  4. The transcript will not show amendments or adjustments made to the account after the original return has posted. If adjustments have been made, offer to provide the record of account, see IRM 21.2.3.2.4, Record of Account.

  5. In some cases, IRS may change the taxpayer’s reported figures on the originally filed return due to input errors, incomplete or missing information, or computational errors. The tax return transcript will show both:

    • The taxpayer’s original figures, labeled “per return,” and,

    • The figures as corrected by IRS, labeled “per computer”

21.2.3.2.2  (10-01-2013)
Tax Account Transcript

  1. The tax account transcript shows Master File (MF) transactions as seen on command code (CC) IMFOLT and CC BMFOLT.

  2. This transcript shows transaction codes (TCs) with a definition of these codes. For example, it will show a TC 610 and next to it will be the explanation “payment with return.”

  3. This transcript is ordered when the taxpayer wants an account history. Some reasons may include, but are not limited to:

    • Payment history

    • Accounting history, such as penalty and interest assessed

    • Refund history

    • Verification of extension

    • In response to a notice

  4. The information displayed on the tax account transcript contains, but is not limited to:

    • Payment history, including payment transfers and credit offsets

    • Refund history, including refunds issued, voided, and returned

    • Penalties assessed, including the name of the penalty type

    • Interest assessed

    • Balance due with accruals

    • Adjusted gross income

    • Taxable income

    • Refundable credits allowed

    • Return received date

21.2.3.2.3  (10-01-2013)
Wage and Income Transcript

  1. Wage and income transcripts show earnings reported to IRS by payers. Income documents are derived from information returns, including, but not limited to:

    • W-2 Series Forms

    • Form W-3, Transmittal of Wage and Tax Statements

    • 1098 Series Forms

    • 1099 Series Forms

    • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains

    • Form 5498, IRA Contribution Information

  2. This transcript is ordered when the taxpayer wants income documentation. Some reasons may include, but are not limited to:

    • Answer a notice

    • File their tax return

    • Personal record of income

    • Employment verification

  3. The information displayed on the wage and income transcript contains, but is not limited to:

    • Wage and salary income

    • Federal income tax withholding

    • Mortgage interest paid

    • Distributions from retirement income

    • Gross proceeds from stock/bond transactions

    • Gross income from non-employee compensation

    • Interest income

    • Dividend income

      Note:

      Wage and income transcripts do not show state or local income tax withholding

      .

21.2.3.2.4  (10-01-2013)
Record of Account

  1. The record of account combines the information from the tax account and tax return transcripts.

  2. Taxpayers usually request this transcript because a change was made to an account after the original return was processed.

21.2.3.2.5  (10-01-2013)
Verification of Non-Filing Letter

  1. The verification of non-filing (VNF) letter is issued to prove that IRS does not have a record of an IMF return processed for the requested period. This letter does not provide any status of the taxpayer’s filing requirement.

  2. Taxpayers usually request this verification to apply for:

    • Certain state-backed mortgage loans

    • Low income housing certification

    • Low income medical assistance

    • Other federal or state funded programs

21.2.3.3  (10-01-2013)
Transcript Systems and Forms

  1. This section outlines the following IRS systems and forms used to order transcripts:

    • BMF and IMF Toll-free Numbers

    • Interactive Voice Response (IMF only)

    • Transcript Delivery System

    • IRS Website (irs.gov) (IMF only)

    • eAuthentication System

    • 4506 Series Forms

  2. The assistor must be familiar with the availability limitations of each system and form as they do differ.

21.2.3.3.1  (10-01-2013)
BMF and IMF Toll-free Numbers

  1. Taxpayers can access the toll-free number by calling 1-800-829-4933 (BMF) and 1-800-829-1040 (IMF). The toll-free number is staffed by AM assistors. The following transcripts are available and can be delivered to the address of record or a new address, by postal mail, or fax.

    Transcript Availability
    Tax Return Available for the current and three prior tax years. For return processing times, refer to the IMF Tax Return Transcript Availability chart on the TDS website, http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/TranscriptAvailabilityTimeframes.doc
    Tax Account Available for any account that is active on MF

    Note:

    Timely filed IMF balance due accounts do not post until cycle 20, or one cycle after full payment is made, whichever occurs first.

    Wage and Income Available for the current and nine prior tax years
    Record of Account Available for the current and three prior tax years
    Verification of Non-Filing Available for the current and three prior tax years (not offered in BMF)

21.2.3.3.2  (10-01-2013)
Interactive Voice Response

  1. The Interactive Voice Response (IVR) is a system available for IMF taxpayers. Taxpayers can access IVR by calling 1-800-908-9946. This system can:

    • Retrieve transcripts for the current and three prior tax years, and,

    • Mail transcripts to the address of record

    Note:

    This system cannot be used for delivery to an alternate address.

  2. The following types of transcripts can be ordered from IVR:

    • Tax return

    • Tax account

  3. In order to complete the request, taxpayers must be able to verify their identity. To do this, they must provide:

    • Social security number (SSN) or individual taxpayer identification number (ITIN)

    • Numbers/digits in the street address currently on file

  4. The IVR does not have the capability to fax or email a transcript.

21.2.3.3.3  (10-01-2013)
Transcript Delivery System

  1. TDS is the primary automated system designed to process transcript requests from taxpayers and authorized parties.

  2. IRS assistors and approved tax professionals can access TDS; however, this service is not available to the general public. For questions regarding the application process, refer the tax professional to irs.gov.

  3. The following transcripts are available using TDS and can be delivered to the address of record or a new address, by postal mail, or fax.

    Note:

    The limitations in the chart below refer only to transcripts obtained through TDS.

    Transcript IMF BMF
    Tax Return Available for the current and three prior tax years Available for Form 1065, Form 1120-A, Form 1120-H, Form 1120-L, and Form 1120-S for the current and three prior tax years
    Tax Account Available for any account that is active on MF Available for any account that is active on MF
    Wage and Income Available for the current and nine prior tax years Not available
    Record of Account Available for the current and three prior tax years Available for Form 1065, Form 1120-A, Form 1120-H, Form 1120-L, and Form 1120-S for the current and three prior tax years
    Verification of Non-Filing Available for the current and three prior tax years Not available

21.2.3.3.4  (10-01-2013)
IRS Website (irs.gov)

  1. A transcript ordering system is available to the general public on irs.gov for IMF accounts, Order a Transcript. This system can:

    • Retrieve transcripts for the current and three prior tax years, and,

    • Mail transcripts to the address of record

      Note:

      This system cannot be used for delivery to an alternate address.

  2. The following types of transcripts can be ordered from irs.gov:

    • Tax return

    • Tax account

  3. In order to complete the request, taxpayers must be able to verify their identity. To do this, they must provide:

    • SSN or ITIN

    • Date of birth (DOB)

    • Street address currently on file, including the zip code

  4. The IRS website does not have the capability to fax or email a transcript.

21.2.3.3.5  (10-01-2013)
eAuthentication System

  1. The eAuthentication system is a new application requiring taxpayers to establish an account to access all future IRS online services.

  2. In order to complete the request, taxpayers must provide the information outlined in IRM 21.2.1.62, eAuthentication.

  3. Once authenticated, taxpayers will create a username and password which allows access to any available online service.

  4. eTranscript is the first application to use eAuthentication. eTranscript allows taxpayers to send a transcript to a third party without completing Form 4506-T, Request for Transcript of Tax Return. For more information, including scenarios and the toll-free responses, refer to IRM 21.2.1.62, eAuthentication.

21.2.3.3.6  (10-01-2013)
Series for Form 4506

  1. The 4506 Series Forms are commonly used to order a transcript for valid taxpayer identification numbers (TIN). These forms are processed in Submission Processing, by Return and Income Verification Services (RAIVS). These forms give taxpayers the option to have their transcript or tax information mailed to a third party.

  2. Form 4506-T, Request for Transcript of Tax Return, is used to order BMF and IMF tax return transcripts or other transcripts. Up to four tax years can be requested on the same form. If more than four years is requested, another Form 4506-T must be submitted. For requests relating to quarterly tax returns, such as Form 941, Employer’s Quarterly Federal Tax Return, each quarter or tax period must be entered separately. The following transcripts can be ordered:

    Transcript Type Availability
    Tax Return Available for the current and three prior tax years
    Tax Account Available for any account that is active on MF
    Wage and Income Available for the current and nine prior tax years
    Record of Account Available for the current and three prior tax years
    Verification of Non-Filing (IMF Only) Available for the current and three prior tax years
  3. Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, is used to order 1040 series transcripts. The transcripts are available for the current and three prior tax years.

  4. Form 4506-A, Request for Public Inspection or Copy of Exempt Organization IRS Form, is used to order a disclosable copy of an exempt or political organization’s return, report, notice, or exemption application. The transcripts are available for up to seven tax years. For additional information, see IRM 21.3.8.3.4.1, Copies of TEGE Information Returns, Transcripts and Applications.

21.2.3.4  (10-01-2013)
TDS Transcript Delivery Methods

  1. TDS offers a variety of options for delivering transcripts to taxpayers. The following TDS delivery options are available:

    • Postal Mail

    • Facsimile

    • Secure Mailbox

    • On-Line

21.2.3.4.1  (10-01-2013)
Postal Mail

  1. TDS systemic postal mail delivers the transcript to the taxpayer within 5 – 10 calendar days.

  2. Postal delivery can be to the address of record, an alternate address, or to an authorized third party.

  3. The limitation is 15 double-sided pages.

21.2.3.4.2  (10-01-2013)
Facsimile

  1. TDS systemic facsimile (fax) will make three attempts over a 48 hour period to deliver the transcript to a fax machine.

  2. The limitation is 100 pages.

21.2.3.4.3  (10-01-2013)
Secure Mailbox

  1. Each registered EUP user has a secure mailbox where data is delivered. The user accesses this data by clicking the "Mailbox" link found in the navigation tool bar along the top of each e-Services page. An email is sent to the user when data has been placed in the secure mailbox.

  2. The transcript is delivered to the secure mailbox when:

    • secure mailbox is selected as the primary delivery method

    • secure mailbox is selected as the alternate delivery method and the primary delivery method fails

  3. There are no page limitations for this delivery option.

21.2.3.4.4  (10-01-2013)
On-Line

  1. The on-line delivery option allows the TDS-generated transcript to be retrieved and viewed immediately.

  2. This option is used primarily for urgent fax requests or when working taxpayer correspondence.

  3. The page limitation is 2 MB, equating to 50 to 100 pages depending on the content.

21.2.3.5  (10-01-2013)
Fulfilling Transcript Requests

  1. This section provides direction to AM assistors when ordering transcripts for taxpayers.

  2. It is the assistor’s responsibility to complete each of the following steps when fulfilling transcript requests:

    • Conduct full authentication

    • Identify what type of transcript is needed

    • Identify any account issues on IDRS or AMS that would prohibit the issuance of a transcript

    • Identify which delivery method will best benefit the taxpayer while protecting taxpayer information

    • Determine if TDS can be used to fulfill the request, or if another system is needed to provide the information

    • Advise the taxpayer of the delivery timeframe(s)

    • Update AMS history as required

    • Complete contact closure

21.2.3.5.1  (10-01-2013)
Disclosure Requirements

  1. In addition to standard and high risk taxpayer authentication procedures covered in IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, special consideration must be given when releasing Personally Identifiable Information (PII) to taxpayers through postal mail or by fax.

    Caution:

    Refer to IRM 21.2.3.5.8, Transcripts and Identity Theft.

  2. Due to the processing delay in releasing taxpayer information when using TDS, the assistor must follow the disclosure rules in IRM 11.3.1.11, Facsimile Transmission of Tax Information, and IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

  3. All delivery options must adhere to the following:

    1. Transcripts cannot be released to an unauthorized person. Confirm the taxpayer or his/her authorized representative is legally entitled to receive the information prior to sending the transcript. See IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication.

    2. Even when the taxpayer responds accurately to authentication probes, the assistor may still doubt the validity of the taxpayer’s identity or authorization. In such cases, mail the information only to the taxpayer’s address of record.

      Exception:

      In identity theft cases, see IRM 21.2.3.5.8, Transcripts and Identity Theft.

    3. If you have any questions, consult your lead or manager, who will then consult with the Disclosure Help Desk ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ as needed.

      Note:

      This telephone number is ONLY to be used by IRS personnel; it must NOT be given to taxpayers.

  4. Oral Disclosure Consent (ODC) as defined in IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821), allows an authorized party to give verbal consent to have tax information released to a third party when it relates to the resolution of a tax matter.

    1. ODC can only be accepted from the taxpayer to fax information when assisting in resolving a tax matter.

    2. ODC does not apply to non-tax matters. For example, faxing a tax account transcript to a lending company for the purpose of securing a loan requires written authorization, generally on Form 4506-T, Request for Transcript of Tax Return.

  5. Use of fax delivery requires adherence to the following disclosure procedures:

    1. Advise the taxpayer of the security risks associated with fax transmissions.

    2. Verify the receiving fax is in a secure location and only the intended recipient or his/her authorized representative will receive the fax. Refer to Just the FAX! Guidelines for Faxing SBU Information, http://discl.web.irs.gov/HotTopics/irc6103/3272.asp.

    3. When an e-fax system is used by the recipient, follow the guidance in IRM 21.2.3.5.5, Using Electronic Fax Services.

    4. A fax cover sheet is required. See IRM 21.2.3.5.4, Fax Cover Sheets.

  6. Use of postal mail delivery requires adherence to the following disclosure procedures:

    1. Verify the mailing address.

    2. If mailing the transcript to an address OTHER than the address of record, request additional taxpayer authentication as outlined in IRM 21.1.3.2.4, Additional Taxpayer Authentication.

    3. Do not release wage and income transcripts if a third party provides a prison address. Follow procedures in IRM 5.19.2.5.4.5.7, IMF Response Taxpayer Incarcerated.

21.2.3.5.2  (10-01-2013)
Selecting the Type of Transcript

  1. Determine the type of transcript which best meets the taxpayer’s needs by asking probing questions. Below are some examples:

    • Are you looking for original return information?

    • Are you looking for a record of your account activity?

    • Do you need a history of payments made?

    • Have you filed an amended return?

    • Do you need current tax information to prepare an amended return?

    • Are you looking for income information for a financial aid application or a loan/state subsidy?

    Note:

    Recent transactions, such as payment transfers, adjustments, address changes, or any other pending adjustments, will not be displayed on the account transcript until they are fully processed.

  2. Based on the taxpayer’s answers, determine which transcript to provide. For a description, review IRM 21.2.3.2, Types of TDS Transcripts. This IRM does not address transcript requests for Non-Master File, Practitioner Priority Service, and Tax Exempt Government Entities. See IRM 21.2.3.5.9, Ordering Transcripts, (2) and (3), for proper routing.

    Note:

    See the Department of Education memorandum, Amended Returns section, when a student has filed an amended return and requests a transcript to complete an application for financial aid.

21.2.3.5.3  (10-01-2013)
Selecting a Delivery Method

  1. Ask the taxpayer probing questions to determine the delivery timeframe.

  2. Based on the taxpayer’s requested timeframe, use the chart below to determine the delivery method.

    Note:

    Do not offer to deliver transcripts using EEFAX or manual faxing unless you determine the taxpayer has an immediate need. Each request must be considered based on the information provided by the taxpayer regarding the nature of the request.

    Delivery Timeframe Delivery Method
    5-10 calendar days Select the Postal Mail option on TDS, and adhere to the procedures in IRM 21.2.3.5.1, Disclosure Requirements
    Within 48 hours Select the Fax option on TDS, and adhere to the procedures inIRM 21.2.3.5.1, Disclosure Requirements
    Immediately Select the On-Line option on TDS, send by EEFAX (or manual fax), and adhere to the procedures in IRM 21.2.3.5.1, Disclosure Requirements

    Note:

    Manual faxing is only permissible when EEFAX is not available.

  3. When using TDS, a primary and an alternate delivery method must be selected. If an alternate delivery method is not selected, it will default to secure mailbox. If the primary delivery method fails and the transcript defaults to the secure mailbox, the assistor will receive an e-mail that information has been placed in the secure mailbox. The secure mailbox is accessed through the Mailbox link on the TDS toolbar. Assistors must retrieve the transcript manually and attempt to deliver it to the taxpayer following local procedures.

    Reminder:

    Due to security requirements, information contained in the mailbox only remains three days after reading it and 30 days if unread. Regularly check the mailbox for new mail following local procedures.

  4. When postal mail or fax is the primary delivery method, and the transmission is unsuccessful, TDS will default to the alternate delivery method. If the alternate delivery method is postal mail or fax and it also fails, it will be recorded in the TDS Transaction History which is accessed through the link from the TDS home page. A list of attempted transcript deliveries and whether they were successfully completed is displayed once the specific transcript record is retrieved. No email or notification is provided to the assistor that the transcript was undelivered.

21.2.3.5.4  (10-01-2013)
Fax Cover Sheets

  1. Make every reasonable effort to protect the security of taxpayer information when it is released from IRS. A fax cover sheet is required to protect information whenever it is faxed to the taxpayer.

  2. Fax cover sheets are automatically generated when a transcript is faxed using TDS or EEFAX. If these systems are unavailable, manually prepare a fax cover sheet.

  3. The cover sheet must include the name of the intended recipient, the number of pages being faxed, and the statement contained in IRM 11.3.1.11, Facsimile Transmission of Tax Information.

    Caution:

    Do not include the TIN or other confidential information on the cover sheet.

  4. The documents should be faxed so the cover sheet becomes the first page.

21.2.3.5.5  (10-01-2013)
Using Electronic Fax Services

  1. Electronic fax (e-fax) is widely utilized by taxpayers and tax professionals and refers to the system or method by which the recipient receives a fax. EEFAX (Enterprise e-Fax), as discussed in IRM 21.2.3.5.5.1, IRS Electronic Fax System, refers to the IRS e-fax system.

  2. An e-fax system uses a combination of fax and internet applications to transmit a document to a receiving party. This is a paperless communication integrated with e-mail. This service is available in several formats.

    1. The e-fax application may be a software program stored on the recipient’s computer. This program receives the fax transmission and converts it into a digital format.

    2. The e-fax service may be software and/or hardware leased to the recipient. An e-fax service provider assigns a dedicated fax number to the recipient. Faxed information is transmitted directly to this number similar to 2(a).

    3. The e-fax service may be a third party serving as a conduit for the fax transmission. Using this method, the fax is transmitted from the sender, is processed through the third party e-fax service provider, and is delivered to the authorized party via email or other means.

      Note:

      When faxing tax information through a third party e-fax service provider, written authorization designating the e-fax provider is required; ODC cannot be accepted. Refer to IRM 11.3.1.11(9), Facsimile Transmission of Tax Information

      .

  3. If the taxpayer states that he/she is using a third party e-fax service provider as defined in 2(c), then a valid, written consent from the taxpayer designating the e-fax service provider as a recipient of tax information is required.

    1. The written consent must contain the required elements from Form 8821, Tax Information Authorization, as described in IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821:
      • The taxpayer’s name and TIN
      • Types of tax and tax periods covered by the authorization
      • The third party’s (e-fax service provider) name, address, and fax number, and
      • Must be signed and dated by the taxpayer (BMF authorizations must also include the taxpayer’s title)

      Note:

      Form 2848, Power of Attorney and Declaration of Representative, cannot be used to authorize a third-party e-fax service provider as that entity cannot represent the taxpayer before IRS.

    2. An AMS narrative needs to be input documenting the receipt of written consent authorizing the e-fax service to receive and transmit information, see IRM 21.2.3.7(2), Call Closure Requirements.

    3. If the taxpayer cannot provide a written consent, the information can only be sent using an alternate delivery method.

21.2.3.5.5.1  (10-01-2013)
IRS Electronic Fax System

  1. EEFAX (Enterprise e-Fax) is the e-fax system used by IRS employees to send and receive fax documents.

  2. Refer to these websites for information on EEFAX:

    • http://op.ds.irsnet.gov/sites/MITS/EN/P/eFax/EEFAX/default.aspx

    • http://findit-mits.web.irs.gov/vstd/home.htm

  3. If EEFAX is not available, use a fax machine to transmit the document.

    Note:

    EEFAX is scheduled to be deployed to all AM employees by the end of 2013.

21.2.3.5.6  (10-01-2013)
Use of Letters (Cover Letters) when Mailing a Transcript

  1. Some inquiries received by IRS will prompt the assistor to prepare a transcript as a response to the taxpayer. Examples include, but are not limited to:

    • How payments were applied

    • Amended returns where the taxpayer’s figures do not match IRS figures

    • Penalty assessments

    • Installment plans

    • Combined Annual Wage Reporting (CAWR)

  2. A letter (cover letter) providing a brief overview of the enclosures and any actions required by the taxpayer is prepared prior to mailing the transcript(s).

    Exception:

    A letter is not required when the assistor provides a transcript during a telephone contact.

  3. Use of the IAT Letter Tool is required when sending correspondence, per IRM 21.2.2-2, Accounts Management Mandated IAT Tools. Follow this link to access the IAT Letter Tool Job Aid, http://iat.web.irs.gov/JobAids/iat.asp.

  4. Select the most appropriate letter for addressing the taxpayer’s issue. Letter 387C, Record of Account, or Letter 1692C, Tax Account Information to Taxpayer, are the preferred letters. The transcript will be provided as an enclosure. Follow local procedures for associating an enclosure with the outgoing letter.

  5. The letter must contain all required information for correspondence as defined in IRM 21.3.3.4.17.1.1, Issuing Outgoing Correspondence.

21.2.3.5.7  (10-01-2013)
Transcript Restrictions and Special Handling

  1. Special circumstances may exist on IDRS that restrict the issuance of a transcript or require additional actions after requesting the transcript. For example:

    • Criminal Investigation. Refer to IRM 21.5.6.4.52, -Z Freeze, and IRM 21.5.6.4.51, Z- Freeze, for specific directions when -Z or Z- freeze codes are present on the account.

    • Identity Theft. If the IAT Disclosure tool or the taxpayer indicates identity theft, follow the procedures in IRM 21.2.3.5.8, Transcripts and Identity Theft.

  2. Requests for prints of IDRS data should not be honored if the information is available using TDS. Encourage the taxpayer to accept the TDS transcript instead. If the information is not available on TDS, refer to IRM 21.2.3.5.9.1, BMF Transcript Ordering, and IRM 21.2.3.5.9.2, IMF Transcript Ordering.

  3. Return Request and Display (RRD) is a sub-system of Modernized e-File (MeF) which is an internal system that stores electronically-filed return information. Printout requests cannot be honored because they may not contain posted return information.

    • Offer to provide copies of a return transcript if the return has posted.

    • If the return has not posted, advise the taxpayer to contact us after the processing timeframe has passed. Refer to the processing timeframe chart in IRM 21.4.1.3(2), Refund Inquiry Response Procedures.

    • If the taxpayer requests a photocopy of his/her return, advise to file a Form 4506, Request for Copy of Tax Return, and enclose the fee.

  4. Generally, balance due accounts do not post to MF before cycle 20. TDS cannot be used to provide a tax return transcript until the return is available on MF.

    • If the taxpayer requests a tax return transcript before the return has updated to MF, provide the applicable timeframes and advise the taxpayer to contact IRS after this timeframe has elapsed, see IRM 21.4.1.3(2), Refund Inquiry Response Procedures.

    • If the taxpayer has an immediate need, research CC TRDBV to determine if the return has been transcribed. If available, provide a CC TRDBV printout using the IAT QCC Tool to access, grab, sanitize, and print. If information is not available on CC TRDBV, and appropriate processing timeframes have elapsed, follow IRM 21.4.1.3.1.1, Return Not Found.

  5. If the taxpayer requests a verification of non-filing letter before June 15th, encourage the taxpayer to contact IRS after June 15. If the taxpayer has an immediate need, then issue the letter using TDS.

    Note:

    June 15 is derived from the paper processing timeframe of 6-8 weeks based on the return being submitted April 15.

  6. When a student has filed an amended return and requests a transcript to complete an application for financial aid, see the Department of Education memorandum, Amended Returns section, for what to provide.

  7. IRS follows laws which dictate the length of time records need to be retained. Taxpayers requesting transcripts for years which are no longer available can complete Form 4506, Request for Copy of Tax Return, if a copy of their tax return will meet their needs. IRS refunds the fee if unable to retrieve the tax return requested. IMF taxpayers can also contact the Social Security Administration per IRM 3.5.20.3.7.1, Procedures for Form W-2 Tax Information.

21.2.3.5.8  (10-01-2013)
Transcripts and Identity Theft

  1. Conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and high risk disclosure as outlined in IRM 21.1.3.2.4, Additional Taxpayer Authentication.

  2. If the taxpayer cannot authenticate, instruct the taxpayer to submit Form 4506-T, Request for Transcript of Tax Return, or Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, based on the type of transcript being requested. Also instruct the taxpayer to check the identity theft box in Box 9/Box 6. Verify if Form 14039, Identity Theft Affidavit, has been filed. Follow the procedures in IRM 10.5.3.2.6, Initial Allegation or Suspicion of Tax-Related identity Theft - Identity Theft Indicators.

  3. If the taxpayer passes authentication, there are specific procedures to follow when requesting a transcript in which identity theft is suspected or has been confirmed.

    • For suspected identity theft, see IRM 21.2.3.5.8.1, Accounts with Suspected Identity Theft

    • For accounts with confirmed identity theft, see IRM 21.2.3.5.8.2, Accounts with Confirmed Identity Theft

21.2.3.5.8.1  (10-01-2013)
Accounts with Suspected Identity Theft

  1. If during the conversation, the taxpayer self-identifies as a victim of identity theft, refer to IRM 21.9.2.3, Identity Theft – Telephone Overview, for actions to take.

  2. If during the conversation, the assistor suspects identity theft, refer to IRM 21.9.2.2(3), Identity Theft - Expanded Procedures, and IRM 10.5.3.2.6.2, IRS Initiated Suspicion of Identity Theft - TC 971 AC 522 IRSID, for actions to take.

  3. Refer to IRM 21.2.3.5.8.3, Type of Transcript Requested for Identity Theft Accounts, to determine which transcripts can be provided.

21.2.3.5.8.2  (10-01-2013)
Accounts with Confirmed Identity Theft

  1. Refer to IRM 21.2.3.5.8.3, Type of Transcript Requested for Identity Theft Accounts, to determine which transcripts can be provided.

  2. Do not refer the taxpayer to a Taxpayer Assistance Center (TAC).

21.2.3.5.8.3  (10-01-2013)
Type of Transcript Requested for Identity Theft Accounts

  1. Refer to the respective sections below based on the type of transcript requested:

    • IRM 21.2.3.5.8.3.1, Tax Return Transcript for Identity Theft

    • IRM 21.2.3.5.8.3.2, Tax Account Transcript for Identity Theft

    • IRM 21.2.3.5.8.3.3, Wage and Income Transcript for Identity Theft

    • IRM 21.2.3.5.8.3.4, Record of Account for Identity Theft

    • IRM 21.2.3.5.8.3.5, Verification of Non-Filing Letter for Identity Theft

21.2.3.5.8.3.1  (10-01-2013)
Tax Return Transcript for Identity Theft

  1. A tax return transcript can be issued to the taxpayer who filed the return on a resolved or unsolved identity theft account. In some cases, TDS cannot be used and a CC TRDBV print will be provided.

  2. TDS generates a transcript from the Tax Return Database (TRD) compiled from the original return filed on an account. If there are two returns filed, i.e. TC 150 and TC 976, TDS will generate a tax return transcript only for the TC 150 return. If the account involves identity theft and the fraudulent return posts first (TC 150), neither the IRS and/or the taxpayer should order a tax return transcript using TDS. If the identity theft victim needs a tax return transcript and more than one return has posted on the account, determine which return belongs to the taxpayer.

    1. If the taxpayer is the filer of the TC 150 return, provide a tax return transcript using TDS.

    2. If the taxpayer is not the filer of the TC 150 return, do not provide a tax return transcript using TDS even if the account has been corrected for the identity theft.

  3. If the taxpayer's return is the subsequent return (TC 976), then provide a CC TRDBV print using the IAT QCC Tool to access, grab, sanitize, and print. The first TRDPG response screen lists all the access codes that correspond to the forms and/or schedules filed. This screen also lists access codes for the CODES, STAT-HIST, and SSN-VALDN screens which should not be printed nor provided to the taxpayer. To ensure the taxpayer receives a complete tax return (each form/schedule associated with that return), input the correct access code(s) in the applicable field for each form/schedule filed. For more information on CC TRDBV, see IRM 2.3.73.1.1, Command Code (CC) TRDBV General.

    Note:

    Advise that the CC TRDBV print displays information differently than the typical tax return transcript generated using TDS. This alternative display is due to programming limitations.

    Note:

    The IAT QCC Tool is recommended over other methods because of the efficiency to generate the print and appearance of the final product.

  4. If IAT is not available, provide the CC TRDBV print using AMS or IDRS Command Code ensuring “stat-history” and “SSN-valdn” information is not provided.

  5. Provide the CC TRDBV print via postal mail.

    Caution:

    Verify the taxpayer’s address to ensure the information is sent to the correct address. If the address is different than MF, manually prepare the envelope.

    Note:

    Do not offer to deliver the document using EEFAX or manual faxing unless you determine the taxpayer has an immediate need. Each request must be considered based on the information provided by the taxpayer regarding the nature of the request. Manual faxing is only permissible when EEFAX is not available.

  6. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

21.2.3.5.8.3.2  (10-01-2013)
Tax Account Transcript for Identity Theft

  1. If the account has been corrected, provide a tax account transcript using TDS. Verify the taxable income (TXI) and adjusted gross income (AGI) are corrected to reflect the taxpayer’s return and not the fraudulent return.

  2. If the account has not been corrected, you cannot provide a tax account transcript. Offer a tax return transcript following the procedures in IRM 21.2.3.5.8.3.1, Tax Return Transcript for Identity Theft. Explain that the tax return transcript will not show amendments or adjustments.

  3. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

21.2.3.5.8.3.3  (10-01-2013)
Wage and Income Transcript for Identity Theft

  1. Refer to IRM 11.3.2.4.1.1, Identity Theft and Access to Information Returns, to determine if a wage and income transcript can be provided.

  2. If it is determined a wage and income transcript can be provided, use IAT to generate a CC IRPTR definer W print since TDS cannot sanitize or filter which pages to print. Remove all information that is not the taxpayer’s. Do not print any wage and income information that does not belong to the taxpayer.

  3. If IAT is not available, provide CC IRPTR definer W print using AMS or IDRS.

  4. Provide the CC IRPTR print via postal mail.

    Caution:

    Verify the taxpayer’s address to ensure the information is sent to the correct address. If the address is different than MF, manually prepare the envelope.

    Note:

    Do not offer to deliver the document using EEFAX or manual faxing unless you determine the taxpayer has an immediate need. Each request must be considered based on the information provided by the taxpayer regarding the nature of the request. Manual faxing is only permissible when EEFAX is not available.

  5. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

21.2.3.5.8.3.4  (10-01-2013)
Record of Account for Identity Theft

  1. If the taxpayer filed the original return and the account has been corrected to reflect the taxpayer’s return information, provide a record of account using TDS.

  2. If the taxpayer filed the subsequent return and the account has been corrected to reflect the taxpayer’s return information, provide a CC TRDBV print per IRM 21.2.3.5.8.3.1(3), Tax Return Transcript for Identity Theft, and a tax account transcript using TDS.

  3. If the taxpayer filed the original or subsequent return and the account has not been corrected, do not provide a record of account. Offer a tax return transcript following the procedures in IRM 21.2.3.5.8.3.1, Tax Return Transcript for Identity Theft. Explain that the tax return transcript will not show amendments or adjustments.

  4. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

21.2.3.5.8.3.5  (10-01-2013)
Verification of Non-Filing Letter for Identity Theft

  1. There may be instances where a fraudulent return was filed and the identity theft victim calls requesting a verification of non-filing letter. This letter cannot be generated using TDS if there is a tax return filed on the account.

  2. Provide Letter 1722 (IO) by completing the applicable fields as outlined below. Letter 1722 (IO) fields should be completed electronically, not manually.

    Letter 1722 (IO) Field Input Data
    Internal Revenue Service address of the assistor’s directorate/campus
    Date today’s date
    Person to Contact assistor’s initial in first name, entire last name, and SEID per IRM 21.3.3.4.17.1(1), Preparation of Outgoing Correspondence
    Telephone Number(s) 1-800-829-1040
    Refer Reply to assistor’s personal Identification number (badge #)
    Your SSN primary taxpayer’s SSN/ITIN
    Spouse’s SSN secondary taxpayer’s SSN/ITIN, if applicable
    Name/Address on Return address of last return filed/correct address verified by the taxpayer if no previous return filed
    In reply to your inquiry of _______, our records indicate the following information date of contact
    We have no record that
    1. Place check mark in the box

    2. List tax years(s)

      Note:

      This is the only field completed in this section

    Sincerely yours assistor signature

  3. Provide Letter 1722 (IO) to the taxpayer via postal mail.

    Caution:

    Verify the taxpayer’s address to ensure the information is sent to the correct address. If the address is different than MF, manually prepare the envelope.

    Note:

    Do not offer to deliver the letter using EEFAX or manual faxing unless you determine the taxpayer has an immediate need. Each request must be considered based on the information provided by the taxpayer regarding the nature of the request. Manual faxing is only permissible when EEFAX is not available.

  4. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

21.2.3.5.9  (10-01-2013)
Ordering Transcripts

  1. This section of the IRM provides transcript ordering procedures for BMF and IMF assistors. Refer to the links below for respective directions:

    • IRM 21.2.3.5.9.1, BMF Transcript Ordering

    • IRM 21.2.3.5.9.2, IMF Transcript Ordering

  2. BMF and IMF assistors who receive misrouted calls involving Non-Master File (NMF) and Tax Exempt/Government Entities (TEGE) accounts will refer to the links below for respective directions:

    • IRM 21.2.3.5.9.3, NMF Transcript Ordering

    • IRM 21.2.3.5.9.4, TEGE Transcript Ordering

  3. Instructions for NMF, Practitioner Priority Service (PPS), and TEGE assistors are not provided in this IRM. Use the links below for the procedures:

    • NMF assistors follow IRM 3.17.46.13.2, NMF Account Transcript Requests

    • PPS assistors follow IRM 21.3.10.3.4, Transcript Requests

    • TEGE assistors follow IRM 21.3.8.3.4, Public Inspection of Determination Applications/Returns and Requests for Copies of Documents and Transcripts

21.2.3.5.9.1  (10-01-2013)
BMF Transcript Ordering

  1. Conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication. If the taxpayer cannot authenticate, instruct the taxpayer to submit Form 4506–T, per IRM 21.1.3.2.3(8)(Note), Required Taxpayer Authentication.

    Caution:

    See IRM 21.1.3.9, Mailing and Faxing Tax Account Information, for transcript mailing and faxing restrictions.

  2. Identify any account issues on IDRS or AMS that would prohibit the issuance of a transcript. Refer to IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for examples of these conditions.

  3. Identify which type of transcript will meet the taxpayer’s needs. Refer to IRM 21.2.3.5.2, Selecting the Type of Transcript.

  4. Use TDS to order tax account and tax return transcripts. For other transcript requests, refer to the table under (6). While using TDS, refer to IRM 21.2.3.5.3, Selecting a Delivery Method.

  5. If TDS is not available, advise the taxpayer that the system required for you to provide assistance is unavailable. Suggest the taxpayer contact IRS at a later time. If the taxpayer then indicates an immediate need, follow the chart below.

    Transcript Type If TDS is Unavailable: If IAT is Unavailable:
    Tax Account Use IAT QCC Tool to access, grab, sanitize, and print CC BMFOLT documents Taxpayer must submit Form 4506–T
    Tax Return
    1. Use IAT Fill Forms to prepare a “Dummy Return” for employment tax returns.

    2. Use IAT QCC Tool to access, grab, sanitize, and print CC TRDBV, CC TXMOD, or CC BRTVU for income tax returns

    Taxpayer must submit Form 4506–T

    Caution:

    CC TRDBV may display tax return information that was rejected during processing. When CC TRDBV shows return information that is not posted to MF, do not provide a CC TRDBV print as a substitute tax return transcript. Provide CC TXMOD or CC BRTVU as they accurately show that a return has not been processed to the system.

  6. Not all BMF Transcripts are available on TDS at this time. For transcript types not available on TDS, follow the direction in the chart below. Always advise the taxpayer of the processing timeframe for the request.

    Transcript Type BMF assistors should use: If IDRS is Unavailable:
    Wage and Income

    Note:

    For CAWR inquiries, refer to IRM 4.19.4, CAWR Reconciliation Balancing

    Use IAT QCC Tool to access, grab, sanitize, and print CC IRPTRW for payee requests, OR Order the hard copy payer documents using CC IRPTRR, then prepare a Form 4442, Inquiry Referral per IRM 21.3.5.2(1), What is a Referral. Advise of the 30-day timeframe. Follow IRM 21.3.5.4.2.3, Required Systems Unavailable

    Caution:

    The assistor is ultimately responsible to protect the security of taxpayer information. Follow IRM 21.2.3.6, Sanitizing IDRS Transcripts, for rules regarding sanitizing IDRS information prior to delivery to the taxpayer.

  7. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

21.2.3.5.9.2  (10-01-2013)
IMF Transcript Ordering

  1. Identify which type of transcript will meet the taxpayer’s needs. Refer to IIRM 21.2.3.5.2, Selecting the Type of Transcript.

  2. If the taxpayer requests a record of account, income document, or verification of non-filing letter, proceed to (6).

  3. If the taxpayer requests a tax account or tax return transcript at any point during the course of contact, determine if the taxpayer can use a self-service application (IVR or www.irs.gov) by confirming the following:

    • Taxpayer agrees to postal mail delivery (5-10 calendar days) to the address of record, and,

    • Taxpayer has not attempted to utilize a self-service application

  4. If the criteria in (3) are met, then offer both self-service applications. Based on the taxpayer’s response, transfer to IVR extension # 90276 or direct to www.irs.gov.

  5. If the criteria in (3) are not met, then the taxpayer cannot use a self-service application. Proceed to (6).

  6. Conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication. If the taxpayer cannot authenticate, instruct the taxpayer to submit Form 4506-T, per IRM 21.1.3.2.3(8) (Note), Required Taxpayer Authentication.

    Caution:

    See IRM 21.1.3.9, Mailing and Faxing Tax Account Information, for transcript mailing and faxing restrictions.

  7. Identify any account issues on IDRS or AMS that would prohibit the issuance of a transcript through TDS or that requires special handling. Follow IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for examples of these conditions.

  8. After determining a transcript may be issued, choose the delivery method by referring to IRM 21.2.3.5.3, Selecting a Delivery Method.

  9. Order the transcript using TDS and complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

  10. If TDS is not available, advise the taxpayer that the system required for you to provide assistance is unavailable. Suggest the taxpayer contact us again at a later time. If the taxpayer then indicates an immediate need, follow the chart below.

    Transcript Type If TDS is Unavailable If IDRS is Unavailable
    Tax Account Provide CC MFTRAX Taxpayer must submit Form 4506-T
    Tax Return Use the IAT QCC Tool to access, grab, sanitize, and print CC RTFTP documents Taxpayer must submit Form 4506-T-EZ
    Wage and Income Use IAT QCC Tool to access, grab, sanitize, and print CC IRPTRW documents Taxpayer must submit Form 4506-T-EZ
    Record of Account Provide CC MFTRAX and CC RTFTP Taxpayer must submit Form 4506-T
    Verification of Non-Filing Taxpayer must submit Form 4506-T

    Caution:

    Do not send Letter 1722 (IO).

    Taxpayer must submit Form 4506-T

    Caution:

    Do not send Letter 1722 (IO).

    Caution:

    The assistor is ultimately responsible to protect the security of taxpayer information. Follow IRM 21.2.3.6, Sanitizing IDRS Transcripts, for rules regarding sanitizing IDRS information prior to delivery to the taxpayer.

21.2.3.5.9.3  (10-01-2013)
NMF Transcript Ordering

  1. Due to the specialized nature of NMF accounts, refer transcript requests to the Automated Non-Master File (ANMF) toll-free number at 1-888-829-7434.

  2. For correspondence regarding NMF accounts, refer to IRM 21.7.12.2, What Are NMF Adjustments/Correspondence Cases?

21.2.3.5.9.4  (10-01-2013)
TEGE Transcript Ordering

  1. TEGE accounts can have employment and tax exempt filing requirements. TEGE includes Employee Plans (EP) and Exempt Organizations (EO). Follow the procedures below to properly direct transcript requests.

    1. Locate the form number on the chart below to determine which department will process the request.

      EP Forms EO Forms BMF/Employment Forms
      5330 990 Series 940 Series
      5500 Series 1041-A 941 Series
        1120-POL 943 Series
        4720 944 Series
        5227 945 Series
        8038 Series  

    2. Once the department has been determined, follow the chart below.

    If Then
    EP Provide the TEGE toll-free number, 1-877-829-5500, and transfer to extension 92264
    EO Provide the TEGE toll-free number, 1-877-829-5500, and transfer to extension 92263
    BMF/Employment Provide the BMF toll-free number, 1-800-829-4933, and transfer to extension 92025

    Exception:

    BMF assistors will work BMF requests; do not transfer.

21.2.3.6  (10-01-2013)
Sanitizing IDRS Transcripts

  1. Sanitizing removes specific information from an IDRS print that cannot be released to the taxpayer. Assistors are accountable to verify that all sanitized information is not discernable.

    Note:

    Use of the IAT QCC Tool sanitize button is highly recommended as it will remove most confidential data. Assistors should still verify the document.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. .≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. The Potentially Dangerous Taxpayer (PDT) and Caution Upon Contact (CAU) indicators are not required to be sanitized. These indicators may be removed on a case by case basis as determined by management. These indicators appear on CC TXMOD, CC IMFOL, CC IRPTR, and CC BMFOL.

  4. Personally identifiable information (PII) must be removed in order to protect the taxpayer’s privacy.

    1. Remove any cross reference TINs from IDRS prints that are not covered by an authorization. For example, any cross-reference SSNs must be sanitized from a BMF TXMOD print showing Trust Fund Recovery Penalties.

      Caution:

      In cases involving married taxpayers, be alert to changes in marital status. Information requested by a separated or divorced spouse on a previously filed joint return must be carefully reviewed to protect the confidentiality of the other taxpayer’s current information.

  5. The requester does not receive appeal rights for any deleted information provided outside the Freedom of Information Act (FOIA) process. Generally, the decision to withhold information is made at the supervisory level. Consult with your supervisor for further information.

21.2.3.7  (10-01-2013)
Call Closure Requirements

  1. Advise the taxpayer of the primary and alternate delivery timeframe, as applicable.

  2. Input AMS history as follows:

    1. Select the issue Transcript Request.

    2. Document if a CC TRDBV, CC IRPTR, or Letter 1722 (IO) was provided in response to identity theft and include the tax year.

      Example:

      Provided 1722 (IO) for 2012 IDT; Provided CC TRDBV for 2012 IDT; Provided CC IRPTR for 2012 IDT.

    3. Document to verify the following was addressed when faxing a transcript:
      a. RISK - Taxpayer was advised of the risks inherent in faxing Personally Identifiable Information (PII)
      b. SECURE - Taxpayer verified that the fax is in a secure location
      c. FAX ###-###-#### - Record the number of the receiving fax
      Example of AMS Transcript Narrative: RISK, SECURE, FAX ###-###-####

      Note:

      When immediate fax delivery is utilized, do not wait for confirmation from the taxpayer acknowledging receipt of the transcript, unless the taxpayer insists.

    4. Document if the taxpayer designated through written consent that a third-party e-fax service provider could receive tax information:
      a. RISK - Taxpayer was advised of the risks inherent in faxing Personally Identifiable Information (PII)
      b. FAX ###-###-#### - Record the number of the receiving fax
      Example of AMS Transcript Narrative: RISK, FAX ###-###-####, EFAX 3rd-PARTY WRITTEN CONSENT

  3. After the requested transcript has been sent to the taxpayer, complete call closure per IRM 21.1.1.7, Communication Skills.

21.2.3.8  (10-01-2013)
Certified Documents

  1. The information contained in this IRM section is being housed here until it is reassigned.

21.2.3.8.1  (10-01-2013)
Certification of IRS Records

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

  2. Use Form 4340, Certificate of Assessments, Payments, Other Specified Matters, to certify extracts from the taxpayer's account for legal purposes and court cases.

  3. Use Form 4338, Information or Certified Transcript Request, for BMF and IMF certification of official records signed under seal.

21.2.3.8.2  (10-01-2013)
Form 4340, Certificate of Assessments, Payments, Other Specified Matters

  1. IRS employees in Criminal Investigation, Compliance, 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, Payments, Other Specified Matters. These requests are made on a Form 4338, Information or Certified Transcript Request, and sent to the appropriate campus as shown below.

    Note:

    All requests are needed two weeks in advance. Only one Form 4338 is to be used for each EIN/SSN. However, EINs/SSNs with multiple years can be on the same form.

    IMF Certified Transcripts, Form 4338 Requests
    If you are in this state: Send your request to: Procedures for the campus:
    Alabama, Kentucky, Louisiana, Mississippi, Tennessee, or International Austin Submission Processing Campus Contacts: Larry Farris (512) 460-7609, or Sylvia Bairrington (512) 460-7627 Fax to Larry Farris or Sylvia Bairrington at (512) 460-7512, or email the request to Larry.L.Farris@irs.gov orSylvia.D.Bairrington@irs.gov
    Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming Fresno Submission Processing Campus Contacts: Sylvia Martinez Cabrera (559) 456-5760, or Virginia Buckner (559) 456-5562 Fax to Sylvia Martinez Cabrera at (559) 454-7130, or email the request to Sylvia.Martinez Cabrera@irs.gov or Backup: Virginia Buckner, Virginia.L.Buckner@irs.gov
    Connecticut, Delaware, Florida, Georgia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York City, New York State, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, Washington, D.C., West Virginia Kansas City Submission Processing Campus Contacts: Amelia Chanslor (816) 325-3745, or Alicia D King (816) 325-3538 Fax to Amelia Chanslor or Alicia D King at (816) 292-6206, or email the request to Amelia.H.Chanslor@irs.gov or Alicia.D.King@irs.gov

    BMF Certified Transcripts, Form 4338 Requests
    If you are in this state: Send your request to: Procedures for the campus:
    Alabama, Arkansas, Connecticut, Delaware, Florida, Georgia, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, New Jersey, New Hampshire, New York (City), New York (State), Mississippi, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, Washington, D.C, West Virginia, Wisconsin Cincinnati Submission Processing Campus Contacts: Gerald (Jerry) Hatfield (859) 669-2257, or Renee Stull (859) 669-4365 Fax to Gerald (Jerry) Hatfield at (859) 669-2439
    Mailing address: 201 West Rivercenter Blvd., Covington, KY 41011, Stop 21, Team 205
    Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Washington, Wyoming, Utah Ogden Submission Processing Campus Contacts: Penny Mechem (801) 620-7804, or Kari Huston (801) 620-7009 Fax to Penny Mechem or Kari Huston at (801) 620-6434, or (801) 620-6856
    Mailing address: IRS 1973 N. Rulon White Blvd., Ogden, UT 84404, attn: Penny Mechem/Kari Huston

  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 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, Certificate of Official Record, 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 (date should encompass two weeks preparation time). 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. Multiple periods can be on the same form. Add additional periods in the area above the Requester at the bottom of the page on Form 4338.

    9. Any additional information that may assist in locating the account if the taxpayer's EIN, SSN, or complete name are not known.

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

    11. The title of the requestor.

    12. The current date.

    13. The complete telephone number of the requestor, including area code. If the telephone number is omitted or incomplete, Form 4338 may 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, return Form 4338 to the requestor with instructions to resubmit Form 4338, including the missing information.

  5. Processing instructions for Form 4338 follows:

    1. If the taxpayer's account and tax period are located on MF, 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, IDRS Terminal Responses.

    2. The day following the input request (if the input is before the campus cutoff time), MF will generate a routing page for sorting and routing the transcript, cover sheet to be associated with MFTRA-J Transcript, a report identifying all transaction codes that were on the MF, but were not included on the MFTRA-J Transcript, and hard copy literal transcript entitled Form 4340, Certificate of Assessments, Payments, Other Specified Matters. This transcript will contain entity and tax module data from the MF 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 CERTS User's Guide, Form 4340 - Certificate of Assessments, Payment, and Other Specified Matters (CERTS) User’s Guide, to complete Form 4340.

      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 CERTS User's Guide to complete Form 4340.

    Note:

    The NSA 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 the transcript received. If discrepancies are identified which cannot be resolved through research or contact with the 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:
    oINOLES—Verify name and TIN as shown on Form 4338
    oENMOD—Verify name and TIN as shown on Form Form 4338
    oIMFOL/BMFOL—Display summary of tax periods on MF
    oSUMRY—Display summary of all available tax periods on active IDRS
    oTXMOD—Display summary of specific tax periods on active IDRS
    oIMFOLV/BMFOLV—Display tax periods on Retention File

  9. If the response to an IMF transcript request indicates the module was retired in cycle 199501 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 199501 or earlier, follow instructions in the CERTS User's Guide.

  10. If the response to a BMF transcript request indicates the module was retired in cycle 199501 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 199501 or earlier, follow instructions in the CERTS User's Guide.

  11. Obtain appropriate signatures on Form 4340 and/or Form 3050, Certification of Lack of Record, and Form 2866, refer to Delegation Order 11-5 as contained in IRM 1.2.49.6, 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. 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.


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