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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 20. Processing Requests for Tax Return/Return Information

3.5.20  Processing Requests for Tax Return/Return Information

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3.5.20.1  (03-01-2008)
Processing Requests for Tax Return/Return Information Overview

  1. This subsection provides procedures for processing requests for photocopies of tax forms and return information in the Return and Income Verification Services (RAIVS) Units. Requests come from taxpayers or their representatives, federal agencies, or other third parties by mail or by fax. Requests usually come in on Form 4506, Request for Copy of Tax Return and Form 4506T, Request for Transcript of Tax Return.

  2. If a letter refers to FOIA (Freedom of Information Act), submit to Disclosure for processing. These procedures do not provide guidelines for release of IRS internal documents. Internal document requests must be submitted to Disclosure Offices under Freedom of Information Act Procedures.

  3. Requests for photocopies of tax forms and return information, submitted on a Form 4506 or Form 4506T, are not considered taxpayer correspondence and do not fall under Action 61 guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. No 30 day interim letter is required. Form 4506 instructions include notification that it may take 60 calendar days to receive copies. If the request is not filled within the 60 days stated on Form 4506, notify the requester of status using the appropriate letter.

  4. BMF requests are worked in the Cincinnati and Ogden campuses. IMF requests are worked in the Andover, Atlanta, Austin, Fresno and Kansas City campuses. The exception is IMF or BMF requests under the Income Verification Express Service (IVES) formerly the Two Business Day Service. Effective October 1, 2007, these participants will be directed to send their requests to Andover (ANSC), Cincinnati (CSC), Fresno (FSC), Kansas City (KCSC) or Ogden (OSC) Submission Processing Centers, based on their location and the Campus closest to their business office or their assignment to a particular service center. Other requesters are directed, on Forms 4506 and 4506T to submit requests to the campus indicated (based on the State in which they resided when the Return was filed). Procedures in IRM 3.5.20.13.1 (3) for the IVES program will apply only to the five campuses listed above. The IVES program will provide requests within two business days and will be the only expedite service offered by the RAIVS function.

  5. However, you may receive requests which should have been sent to another campus, work these requests at the receiving campus unless it is an IVES request.

  6. In the case of photocopy requests, if your campus has deposited the fee you will have to make the refund should the return not be found. Do not reject a request with instructions that the requester submit the request to another campus. Do not transfer requests to another campus for processing unless a specific agreement exists between campuses. If an agreement does exist and the case is transferred, notify the taxpayer that his/her case/request is being transferred.

  7. If, during a taxpayer contact it appears that there may be a hardship situation, see IRM 13.1.7.2, Taxpayer Advocate Case Criteria, or IRM 21.1.3.18, Taxpayer Advocate Service Guidelines, for procedures.

  8. Since May, 2005, IRS employees have had access to the Taxpayer Delivery Systems (TDS) to order transcripts, verification of non-filing, and wage and earnings information. Photocopies cannot be ordered on TDS. TDS should be the primary system used to request transcripts. The TDS Tutorials will be available on the system to provide procedures for ordering information through TDS. Systems used to produce transcripts prior to TDS will still be available for back-up. ATS will be available only for a limited time.

3.5.20.2  (03-01-2008)
Authorization of Release of Tax Return/Return Information

  1. IRC Sections 6103 (c), Disclosure of Returns and Return Information to the Designee of the Taxpayer, and (e) Disclosure to Persons Having Material Interest, authorizes release of information covered in these procedures. Requests submitted under IRC Section 6103 Item (c) are referred to in this subsection as "waivers." Requests submitted under IRC Section 6103 (e) must be signed by the taxpayer or a person having material interest, or an authorized representative. Documentation of authorization must be submitted.

  2. There are criminal and civil penalties for unauthorized disclosure of returns or return information. These penalties are described in IRM 11.3.1.5, Unauthorized Access and Disclosures of Return or Return Information. Annual employee briefings by the local Disclosure Officers regarding these penalties are recommended.

  3. Throughout IRM 3.5.20, any reference to "taxpayer" includes a third party with a valid Power of Attorney (POA) or Tax Information Authorization, if the authorization covers the items requested. Treat the holder of these valid authorizations as if they were the taxpayer. See IRM 11.3.3.3, Distinction Between Disclosure and the Conference and Practice Requirements, for additional information.

3.5.20.3  (03-01-2008)
Description of RAIVS Products and Services

  1. The following customer products are currently available:

    1. Photocopy of Tax FormCopy of original return and all disclosable attachments/schedules, including Form W-2, Wage and Tax Statement.

    2. Tax Return TranscriptA sanitized record of line items transcribed from original return during processing. Changes made after transcription, such as subsequent payments, amended returns, or DP adjustments are not reflected on a return transcript.

    3. Account TranscriptA sanitized record of line items, including changes made after transcription. In response to requests for account transcripts, RAIVS provides TDS transcripts or MFTRA-X literal, sanitized transcripts. Upon specific request, internal use transcripts such as MFTRA-C, Complete Transcripts, are also provided. Internal use transcripts must be manually sanitized.

    4. Record of Account Account Transcript which contains information on the financial status of the account, a combination of line item information and later adjustments to the account; a sanitized record of line items transcribed from the original Return during preprocessing, including adjustments made after the Return was filed. Available for current year and 3 prior tax years. Most requests will be processed within 30 calendar days (see Form 4506T definition.)

    5. Verification of Non-FilingA notification disclosing that a return was not filed.

    6. W-2/1098/1099 Information Wage and Tax Information for the 10 most current tax years. Form 1099 information will be available for the 6 most current tax years.

    7. Closed Audit Reports and Copies of CP2000/2501/2893CCopies of letters and assessment information previously provided to the taxpayer. Requests are referred to RAIVS from CSRs and TACs. The closed audit report responds to a taxpayer's claim of non-receipt of a Notice of Proposed Changes to Income, Payments, Credits, Deductions, or Examination Reports.

    8. Copies of Miscellaneous Non-Tax Return Forms -- These requests are made by filling in an order field on Form 8821, Tax information Authorization, or via correspondence.

3.5.20.4  (03-01-2008)
How Requests Are Received

  1. Generally, requests are received from taxpayers or their representatives on Form 4506, Request for Copy of Tax Return or Form 4506T, Request for Transcript of Tax Return.

  2. IRS employees send Form 4442 to RAIVS for copies of closed audit reports and CP 2000, 2501, or 2893C. IRM 21.5.10.4.7, Copies of Audit Reports, provides procedures. For copies of CP 2000, 2501, or 2893C, IRM 21.3.1.4.62, Status of Underreporter Cases, and IRM 21.3.1.4.63, Resolving or Referring Underreporter Cases, provide procedures. CP 2000, 2501, or 2893C, requests should only be referred to RAIVS if the case is closed and the request is for tax year 1992 or prior.Requests for copies of CP 2000, 2501, or 2893C for tax year 1993 and subsequent are referred to Underreporter.

  3. RAIVS units in ANSC, CSC, FSC, KCSC, and OSC, accept faxed requests from participants who have applied to the IVES program. These participants were previously identified as bulk requesters. Batches of work should be submitted from participating companies with a cover sheet listing the Taxpayers Name, Identification Number and tax periods included in the batch. Under IVES, participants will be required to pay a $4.50 user fee for each tax period requested. The fee will be paid through a link provided at http://irs.gov, E-Services, key word-IVES. The participants will send requests to their respective RAIVS Processing Campus in ANSC, CSC, FSC, KCSC or OSC, based on the location closest to their business office or previously assigned location.

  4. All other requesters are directed to mail or fax their requests to the geographic location listed on Form 4506T..

  5. Effective July 1, 2007, CSC began processing all Disaster Requests. The requester writes the word "Disaster" on the top of the request to indicate a need for expedite processing. Most of these requests are handled by Federal Emergency Management Agency (FEMA) sites. The FEMA site has the taxpayer complete the request. The FEMA site then sends the request to the Small Business Administration (SBA) for submission to CSC RAIVS.

  6. Requests for photocopies from disaster victims are sent to the office indicated on Form 4506. They may be faxed or mailed. The requester writes the word "Disaster" on the top of the request and receives expedite processing with no charge assessed for the copies (unless previously paid).

  7. Photocopies of signatures are acceptable for all requests for copies of tax forms or return information.

3.5.20.5  (03-01-2008)
Timeliness Guidelines for RAIVS Inventory

  1. Requests made on forms which include information on the expected delivery date are not considered taxpayer correspondence and are not subject to Action 61 Guidelines. No interim letters are required, but if the case is not closed within the processing time frame indicated on the form, the taxpayer must be advised of status using the appropriate letter. For letter requests, Action 61 Guidelines do apply. See IRM 21.3.3. Correspondence/Letters.

  2. Time frames are based on IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates. All requests have processing time frames and age accordingly:

    If ... Then ...
    Request is for a copy of tax forms or Form W-2, Form W-3 information Consider these cases aged at 60 calendar days after IRS receipt.
    Request is for a return transcript Consider these cases aged at 10 work days after IRS receipt. (10 calendar days for SBA requests.)
    Request is for an account transcript Consider these cases aged at 30 calendar days after IRS receipt.
    Record of Account Consider these cases aged at 30 calendar days after IRS receipt.
    Request is for a product under IVES formally the Two Business Day expedite service. Consider these cases aged by the beginning of the 3rd business day after IRS receipt.
    Fed-State Consider cases aged at 45 calendar days after IRS receipt.
    If request is for copies of CP 2000, 2501, 2893C or closed audit reports. Consider case aged at 60 calendar days after IRS receipt.

3.5.20.6  (03-01-2008)
Pre-processing Review of Requests for Return/Return Information with Remittance

  1. A pre-processing review must be done on all requests received with remittance immediately upon receipt so that fees are not deposited when we cannot process the request. A review should be done for criteria that may cause the Service to reject a request. These criteria consist of proper payment, complete request, identification and authentication, and proper authorization for disclosure. Review of requests with remittance should be done by Receipt and Control employees, or RAIVS employees working in the Receipt and Control work area, since checks must remain in a secured area until negotiated. Review of requests without remittance may be done in the RAIVS work area. Send all rejected requests back to the taxpayer or authorized third party within three work days of review, IRM 3.5.20.9 Rejecting Requests.

    Note:

    Use only Nationally approved letters.

  2. Date stamp all Forms 4506 and Forms 4506T documents except IVES requests and sort requests as follows:

    • Requests for copies of returns with remittance

    • Requests for copies of returns without remittance

    • Other requests with remittance

    • Other requests without remittance (If R&C is doing this sort, R&C should send these requests immediately to the RAIVS unit as some requests require complete processing within 7 to 10 work days from IRS receipt)

  3. Use OFP 210-34000 for all preprocessing review.

  4. Record volumes of rejects.

  5. Process requests submitted on Form 4506 with a prior revision date, if possible.

3.5.20.6.1  (03-01-2008)
Review Requests for Proper Fee

  1. Taxpayers must pay for IRS to process a request for a copy of their previously filed tax return. The fee is $39.00. (There is no fee for a copy of a completed miscellaneous form filed with the IRS which is not a tax return: Exception: IVES processing.) Processing will be expedited and a copy provided free of charge (unless payment has already been received no refund will be issued) in the following cases:

    • Disaster program

    • Killed in Terrorist Action (KITA)/Killed in Action (KIA)/Astronauts Killed in the Line of Duty after December 31, 2002

    • Combat Zone

    • Taxpayer Advocate program

    • Congressional or White House cases

    • Requests received as a result of applications for Qualified Mortgage Subsidy Bonds.

    • Any case where IRS-initiated contact.

  2. Follow all security guidelines when handling remittances. Use procedures in IRM 3.8.44, Campuses Deposit Activity.

  3. Process requests as follows:

    1. Do not reject a fully paid copy request because it is for a tax form and year that may have been destroyed, according to our records holding, or collection statute guidelines, without first researching to determine availability.

    2. Keep "multiple requests from one source" (e.g., from law or accounting firms) together for processing, especially if one check is received for the batch.

    If ... Then ...
    Remittance is for taxes owed

    1. Do not process as payment for copies of forms.

    2. Follow procedures in IRM 3.8.44, Campuses Deposit Activity.
    Payment includes remittance for tax and payment for photocopy fees but is not "split" . Process request for copies of tax form(s) as "received with no payment" and notate the copy of the request form with: "Tax Payment to MF" .
    Unrelated correspondence is found attached to Form 4506/4506-T

    1. Refer to IRM 21.3.3, Correspondence/Letters, for correct routing.

    2. Follow local procedures for sending interim letters when routing correspondence. Provide the IRS-received date, routing date, and date the interim letter was sent on the correspondence being routed, or on a case history sheet.

    3. If detached correspondence is an address change, note "add chg detached" on Form 4506 or Form 4506T. Send request for address change to the appropriate processing function (usually Entity Unit).

    4. Photocopy Form 2848 or Form 8821 and send original to CAF Unit. Leave copy with request. It will be used by RAIVS to determine signature authority.

    Request is for photocopies of returns only and no payment is received

    1. Review IRM 3.5.20.6.1 to see if payment is required. Review IRM 3.5.20.6.2, Reviewing Requests for Completeness within Three (3) business days. Reject if request is incomplete or payment is required, IRM 3.5.20.9 Rejecting Requests.

    2. If rejecting, send requester a letter and a blank Form 4506, indicating payment required and/or any required items that were incomplete.

    Request is for multiple products (e.g., transcripts and photocopies, or for multiple copies of forms) and correct payment is received Complete review. If not rejected for another reason, deposit payment and continue processing request .
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Complete remaining review. Reject the request, IRM 3.5.20.9 Rejecting Requests..
    Request is for copies of returns only but payment does not cover all tax years requested (i.e. four (4) years requested but only $79 received). Reject for full payment within three (3) business days.

    Note:

    (Requesters get upset that they have to wait 60 days to be told there was not enough money, if informed immediately after receipt they could have already resolved the payment issue).

    Request is for copies of returns and the check received has been stamped "non-negotiable" .

    1. Complete remaining review.

    2. Reject the request within three (3) business days, IRM 3.5.20.9 Rejecting Requests.

    3. Advise requester that a check stamped "non-negotiable" cannot be cashed.

    Remittance is received with request but items requested are "no-charge" items

    1. Do not deposit payment

    2. Stamp check "non-negotiable" and return payment to requester (or to third party if indicated on Form 4506)

    3. Continue processing request.

    4. Advise taxpayer their request is being processed, but no charge applies.
    Request is received where payment is required but requester has overpaid.

    1. Complete review.

    2. If no other reason to reject, deposit the payment.

    3. Notate amount of remittance deposited on the face of the request and continue processing.

    4. Do not request a refund until all processing is complete.

  4. Take the following actions when handling checks and money orders:

    1. Make every effort to mail any rejected request with payment directly from the secured area where the review is done.

    2. If requests must be sent to another area before returning payments to the requestor, stamp checks "Non-negotiable." Continue to treat the checks as live checks and ensure locked cabinet protection, IRM 3.8.44.

    3. If Receipt and Control function rejects a request directly to requestor, it is not necessary to stamp check "Non-negotiable."

    4. Do not stamp money orders "Non-negotiable."

3.5.20.6.2  (03-01-2008)
Reviewing Requests for Completeness

  1. All requests must be complete before they can be processed, regardless of how the request is received. Each request must contain all the information needed to be considered "complete" on the form. The taxpayer's signature or authorized person's signature must be on the request document in order to provide authorization for disclosure. Do not send information to a third party whose name and address is not listed on the properly signed authorization. Use the following table to check for completeness.

    If ... Then ...
    Request is submitted by the taxpayer to be delivered to him/her. (submitted under IRC 6103(e), Material Interest). Caution:"Current address" may not necessarily be the taxpayer's address of record. Consider "PN" address to be taxpayer address of record. The request must contain the following items:

    1. Sufficient information to identify the taxpayer. At least two of the following three items must be present. a) Correct taxpayer name b) Correct Taxpayer Identification Number (TIN) c) Correct Taxpayer Address (either current or prior address is address of record.)

    2. Indication of product requested (e.g., return transcript, photocopy of a return, Form W-2 information, etc.)

    3. Applicable tax form numbers (BMF only)

    4. Tax year(s) or period(s) requested

    5. Signature of taxpayer or authorized person (unless request is for a return transcript going to the taxpayer at the address of record)

    6. Correct payment, if applicable.
    Request is submitted by the taxpayer to be delivered to a third partyCaution:Current address may not necessarily be the taxpayer's address of record. Consider PN address to be taxpayer's address of record The request must contain the following items:

    1. Sufficient information to identify the taxpayer. At least two of the following three items must be present. a) Correct taxpayer name b) Correct Taxpayer Identification Number (TIN) c) Correct Taxpayer address (either current or prior address is the address of record)

    2. On Third Party Recipient only separate requests must be submitted for each third party

    3. Indication of product requested (e.g., transcript, photocopy of return, Form W-2 information, etc.)

    4. Applicable tax form numbers (BMF only)

    5. Tax year(s) or period(s) requested

    6. Signature of taxpayer or authorized person

    7. The signature date must be present and be within 60 calendar days of the IRS received date (except those that specifically state the request is made due to an "open" IRS case such as Underreporter or Examination case).

    8. Correct payment, if applicable

    9. An unaltered request. Alteration includes deleted items, crossed out items, white-out, write overs, or any indication of cutting and pasting on an original, copied or faxed request.

  2. Multipurpose forms, such as loan applications, are not acceptable as valid authority return/return information disclosure. As a general rule, only IRS Forms designed for disclosure of taxpayer data should be honored.

  3. Written authorization is required for disclosure to third parties. If it is on a form other than Form 4506, Form 4506T, Form 2848, Form 8821, or in correspondence, have your local Disclosure Officer review request prior to disclosure.

  4. If the TIN on a request is not correct, but all other taxpayer identifying information matches IDRS (name, address, etc.), perform research on the TIN. If the error is a simple transposition of two numbers, or one number is missing, you may correct the TIN and continue processing. Do not reject the request based on an incorrect TIN if these conditions are met. If the TIN error is larger than just described, reject the request.

  5. All "Two business day, IVES" requests for products must be on Form 4506T.

3.5.20.7  (03-01-2008)
Signature Authority for Return/Return Information Requests

  1. All requests for copies must be signed and the signer must be authorized to receive the information. Do not submit Form 4442 to signature authority analysis. The referral preparer assumes responsibility for disclosure including subsequent criminal prosecution.

  2. All IRS employees are charged with protecting taxpayers' data from unauthorized disclosure. The taxpayer, our "customer," owns their tax data, and must provide authorization for disclosure. Form W-2 documents, verification of non-filing and return transcripts are considered tax return information. Proper authorization for disclosure could include any of following:

    • Form 2848, Power of Attorney and Declaration of Representative, signed by the taxpayer.

    • Form 8821, Tax Information Authorization, signed by the taxpayer.

    • Form 4506, Form 4506T signed by the taxpayer.

    • Form 4506, Form 4506T signed by someone other than the taxpayer who demonstrates material interest and is authorized to sign under IRC Section 6103 (e). Examples may include beneficiaries of trusts or administrators of estates.

    • A typed or handwritten statement signed by the taxpayer is acceptable if it provides all of the specific information required for the request. A statement contained in a loan application authorizing the loan company to obtain return information is not acceptable.

  3. Consult your local Disclosure Officer if questions arise about the signature authorities specified in the table below. If you have questions about material interest, send the request to your local Disclosure Officer for processing. If there is a concern that the request may be questioned in future, and the decision is made to service the request, annotate the request (with the concern, action taken (document sent to requester), and name of the person working the request) and send a copy of the request to be attached to the latest controlling DLN in files. Authorized taxpayers (or persons authorized to sign on behalf of taxpayers) must approve the disclosure of their tax information. Process signature authorization as follows:

    If ... Then ...
    Information requested is for a partnership, Signature must be of a person who was a member of the partnership during any part of the period covered by the return. This could be a "general" or "limited" partner. Schedule K-1, Partner's Share of Income (Loss) from an Electing Large Partnership, filed with the Form 1065, Return of U.S. Partnership Income, lists partners.
    Information requested is for a corporation, The signature must be of one of the following persons:

    1. Anyone designated by resolution of the corporate Board of Directors or other similar governing body.

    2. An officer or employee of the corporation, upon written request signed by any principal officer and attested to by the Secretary or other officer. A principal officer is ordinarily any corporate officer authorized by the corporation in accordance with applicable state law to legally bind the corporation.

    3. A bona fide shareholder of record owning 1 percent or more of the outstanding stock of such a corporation. Since 1 percent shareholder requests require more detailed documentation than other requests, refer these requests to your local Disclosure Officer for processing.

    Information requested is for an S (small business) corporation, The signature must be any person who was a shareholder of any amount of stock during any part of the period covered by such return during which the S election was in effect.
    Information requested is for a dissolved corporation, The signature must be one of the following persons:

    1. Any person authorized by applicable state law to act for the corporation.

    2. Any person who the Service finds to have a material interest that will be affected by information contained in the return or return information.

    Information requested is for an estate or trust, Refer the request to your Disclosure Officer for processing.
    Request is for return information or copy of a joint IMF return, Request only requires one taxpayer's signature for processing.
    Request is for Form W-2 information, Request must contain the signature of the payee or the payer of the wages, and may be sent to a designee in either case. Even if the information is found under the payee account, the payer is still entitled to the information. (If a joint request is received, each taxpayer must sign to receive their individual W-2.)
    Request is for copies of tax forms (including Form W-2), Request must include an authorized signature.
    Request is of return information (e.g., tax return transcript, verification of non-filing, account information, record of account etc.) to be mailed to the taxpayer and request is unsigned,

    1. Process request.

    2. Send return information to taxpayer's address of record unless taxpayer provided current address on the request that is different from address of record.

    3. In that case, reject for signature, IRM 3.5.20.9 Rejecting Requests.

    4. Include Form 8822, Change of Address, with rejection.
    Request is for copies of tax forms/return information to be mailed to a third party, is signed by that third party, and no (or improper) authorization is attached,

    1. Search Centralized Authorization File (CAF) or Reporting Agents File (RAF). The RAF records third party authorizations for Forms 940 and Form 941 that are filed on magnetic tape. No original signatures are found on magnetically filed returns (Doc. Code 35 or 39).

    2. If research indicates Power of Attorney (POA) or other valid authorization is on file at an area office, research CFINK using Universal IDRS.

    3. If information is not available on CFINK, contact the appropriate area office to verify authorization.
    Request indicates it was not "freely" prepared and submitted by taxpayer. Key words to look for on request or attachments include "coercion" , "intimidation" , "duress or protest." . Send request to the local Disclosure Officer.

3.5.20.8  (03-01-2008)
Identification and Authentication for Requests During Pre-processing

  1. To ensure the requester is authentic, take the following actions on requests to verify it is the taxpayer authorizing the disclosure. (Do not submit Form 4442 to Signature Authority Analysis. The referral Preparer assumes responsibility for disclosure, including subsequent criminal prosecution.)

    1. Verify TIN and name on request against TIN and name on return. Research IDRS, including CC INOLE, CC ENMOD, NAME/E or CC RTVUE to verify TIN on all requests. If no record of TIN as primary is found, research IDRS for invalid TIN, or as a secondary taxpayer on a joint return.

      Caution:

      If request is for multiple tax periods involving different spouses, great care should be taken when addressing the response cover letter to prevent possible unauthorized disclosure when delivering to the taxpayer. If questions arise, consult with your local Disclosure Officer.

      Note:

      Matching the taxpayer name and address on Form 4506, and Form 4506T against the name and address printed on the return transcript printed from the AUTO-TRANSCRIPT program serves to verify the taxpayer's name, address and TIN. Check CC ENMOD, CC RTVUE and CC INOLE using Universal IDRS to verify address discrepancies.

    2. Research IDRS using CC's INOLE, ENMOD and RTVUE to verify taxpayer's address for all requests for return transcripts, account transcripts, photocopies, and Form W-2 information. A "PN" address on CC ENMOD should be considered as "address of record" . If current address or address shown on last return matches IRS address of record, and the remainder of request is complete, continue to process the request. RAIVS employees are to utilize any IDRS research available to them to verify address of record.Exception: If the return information request is to be sent to a third party and is not signed, then reject it back to the taxpayer, IRM 3.5.20.9 Rejecting Requests, or contact the taxpayer for signature, even if the address matches the address of record. If current address or address shown on the last return is not the address of record (listed on CC INOLE or as PN on CC ENMOD or CC RTVUE) and there is a discrepancy between the name and TIN, then reject the request.

      Note:

      Address verification is not required for verification of non-filing request.

      .

  2. Compare signature(s) on the return or copy against the signature(s) on the request.

    1. If the signature comparison is questionable or missing on the records pulled from the return files, and IDRS research shows "current address" or "address at time of filing" that was submitted on the request matches the "address of record" , process the request.

    2. If the IDRS research shows neither the "current address" or "address at the time of filing" matching the "address of record" , contact the taxpayer for additional identification, as described in IRM 3.5.20.8(3) and/or 3.5.20.8(4). If the taxpayer cannot be reached, reject the request, IRM 3.5.20.9 Rejecting Requests.

  3. If the request is signed by a third party, and no POA or other valid authorization is attached, you must research CFINK and/or RPINK to make sure the signer has been authorized on the Centralized Authorization File (CAF) or Reporting Agents File (RAF) to receive the information requested on this particular request.

    1. Check to see if there is a record on CAF or RAF. The Form input on CAF will be Form 2848 or Form 8821. The Form input on RAF will be Form 8655 (or equivalent).

    2. If there is no record, reject request, IRM 3.5.20.9 Rejecting Requests.

    3. If there is a record on CAF, check record to see if the period for which information is being requested is authorized. Reject if the POA is deceased or the last mailing was undeliverable. If the authorization code is M (signifying that additions or deletions may have been made to the authorization), request a copy of the signed Form 8821 or Form 2848 from the CAF Unit to determine extent of the modification. Check the record for an Oral Disclosure Authority code. This code permits disclosure of information for tax purposes only. If it appears, request a copy of the signed Form 8821 or Form 2848 from the CAF Unit. If the request is for Form W-2 or Form 1099 information, ask the CAF unit for a copy of the signed Form 8821 or Form 2848. The wage earner must have authorized disclosure to the holder of the POA or other valid authorization. CAF does not indicate who signed the authorization.

    4. If there is a record on RAF, check the record for the Notice Indicator Y or N. Check the record for Action Code A or D. If N or D, you cannot provide transcripts, copies, notices, or correspondence to the Reporting Agent (RA). A Form 8655 authorization is good for the period specified and all subsequent periods until it is revoked.

  4. If you cannot verify identity using the procedures in IRM 3.5.20.8 (3), ask the requester to fax you a copy of one of the following identification verification documents:

    1. Copies of two pieces of identification bearing the taxpayer's signature, or

    2. An original notarized statement affirming the taxpayer's identity, or

    3. A signed statement worded as follows: "I certify under penalty of perjury under laws of the United States of America that I am the taxpayer who filed the return/forms/transcripts request for the tax periods/years of."

  5. If a taxpayer mails an original identification document, return it after verification, using Form 3699, Return of Documents to Taxpayer.

3.5.20.9  (03-01-2008)
Rejecting Requests

  1. Most information needed to process a request can be secured by initiating telephone contact. (Applies to form 4506 only) Exceptions are: a) If a remittance is required, b) the request is for a copy of a form and no signature is present, c) signature is incorrect for the form requested or signature date is invalid or missing, d) the TIN is invalid or e) a multipurpose request is received.

    Note:

    Phone calls may be made to resolve reject requests for form 4506–T, but are not required.

  2. Initiate telephone contact to resolve rejects.

    1. Contact the taxpayer using the phone number from the request.

    2. Do not contact the third party for information to make the request complete, unless the third party has a POA or other valid authorization on file.

    3. Use IDRS to assist in your research.

    4. Proceed as follows:

      If ... Then ...
      Phone contact is established, Ask specifically for the taxpayer who can provide authority for the disclosure.
      The Request is for a business return, Ask specifically for the person whose signature is on the request.
      You are uncomfortable you have not reached the "taxpayer," Ask questions to verify identity, such as:

      • The name as it appears on the tax return (including spouse or "Doing Business As (DBA)"

      • Dependents' names

      • Taxpayer's date of birth

      • Spouse's date of birth

      • Filing status.
      You cannot reach the authorized party by phone, Must make 2 attempts, (at two different times of the day) before rejecting request. Reject request by correspondence using the appropriate letter.

  3. Once you are satisfied you are speaking to the taxpayer:

    1. Explain you have received a request to release his/her tax return or return information and the request is not processable.

    2. Explain the reason the request is not processable.

    3. For requests to be disclosed to third parties, explain that you are calling to protect the taxpayer's privacy and to verify he/she authorized the IRS to disclose his/her tax information. (A copy of the request can be given to the taxpayer at his/her request.) Apologize for any inconvenience.

    4. If the taxpayer is unsure, ask if he/she has recently applied for a mortgage or other loan.

    5. If the taxpayer is unwilling to give the go-ahead, advise the taxpayer the request will be rejected directly to him/her.

    6. For calls resulting in processable requests, document on the case history sheet of the phone call, with the telephone number where the taxpayer was reached, the specific taxpayer, if a joint return, and any other pertinent information.

    7. Continue processing the request, or, if identification is not established, process as a reject.

  4. For rejects by correspondence, you should send all unprocessable requests not resolved by telephone calls to the taxpayer at the "current address," usually provided in Block 3 on Form 4506 or Form 4506T (Rev. 07/05). If "the current address" is not available, mail the rejected request to the taxpayer at the address of record (e.g., pending address on CC ENMOD or posted address on CC ENMOD/INOLE). If a request by a taxpayer (designating information be sent to a third party) does not show a current address and you are unable to find an address of record, send the appropriate letter to the third party advising them we cannot process the request. Do not return a copy of the authorization. A request by a taxpayer (designating information be sent to a third party) may be rejected back to a third party, rather than to the taxpayer, if the only missing item is payment for photocopy.

    • Circle the IRS received date on all requests being returned to the taxpayer.

    • Return a copy of the original request. (We do not return the original photocopy request if it is "green rockered" by Receipt and Control with a money amount, and the payment is detached and deposited. For procedural consistency, we also return copies of transcript requests, instead of the originals, even though they are not "green rockered" and there is no fee attached).

    • File the original form of the rejected request.

    • Provide all the reasons you are rejecting, and a blank Form 4506 or 4506T, to aid in re-submission.

    • Provide the RAIVS unit fax number for re-submission of the request, unless the request must be submitted with a fee.

    • If rejecting back to the taxpayer (no POA or other valid authorization is involved), advise the third party or fourth party of the reason(s) you are rejecting it back to the taxpayer.

    • Taxpayer rejects from batches submitted for "IVES" processing, must be returned to the taxpayer or the authorized third party ( the third party must have a POA or valid authorization). If rejecting to the third party send with the completed requests in the batch. They are subject to the same processing time frame. Never reject to a fourth party. Notify the IVES participant the request is being rejected and to contact the taxpayer for an explanation.

  5. Any further questions or concerns with regard to disclosure should be directed to your local Disclosure Officer.

3.5.20.10  (03-01-2008)
Sorting and Controlling Work, Reporting Time, and Retention of Form 4506/4506-T Requests

  1. Sort all requests as follows:

    • Tax Return Transcripts

    • Copy of Tax Form

    • Form W-2 Information

    • Verification of Non-Filing

    • Account Information

    • Record of Account

    • Mixed

    • Miscellaneous; includes Fed-State requests, Form 4442, and Form 4442 ICP.

  2. Control Cases Use IDRS to control cases. Put cases in background (B) status. Case category codes are contained in Document 6209, IRS Processing Codes and Information. Use the following case category codes:

    • "COPY" copies of returns, CP2000, CP2501, CP2893C and closed audit reports---age at 60 calendar days

    • "OURV" return transcript requests age at 10 work days

    • "IOUR" return transcripts for SBA age at 10 calendar days

    • "ACKN" account transcripts and record of accounts age at 30 calendar days

    • "IRTL" Form W-2 information age at 45 calendar days

    • "TPRQ" Form 4442 age at 45 calendar days

    • "PRNQ" Fed-State age at 45 calendar days

    Note:

    Aging is based on average time it takes to fill the request, rather than time RAIVS has to fill the request.

  3. Reporting Time to WP&C Count each tax period requested, not each request. Use the following programs:

    • 520-34000 Original returns copied by RAIVS

    • 210-34000 Pre-processing