Hot Topics ( http://hottopics.web.irs.gov/Default.asp ) is a Web application tool used to communicate Internal Revenue Manual (IRM) and processing changes to the field. It is also used to communicate program issues, respond to questions from the campuses and resolve work stoppage issues.

Information Technology Assets Management System (ITAMS) maintains the complete inventory of Information Technology (IT) and non-IT assets, computer hardware and software. It is also the reporting tool for problem management with all IRS developed applications. This system can be found at http://itams.enterprise.irs.gov:11188/oaa/login.jsp . More information can be found in IRM 2.14.1, Asset Management, Information Technology (IT) Asset Management.

Use Form 5391 to report a non-emergency problem, request a change to IRM or Master File procedures or report discrepancies between IRMs or systems. See IRM 3.31.125, ADP Evaluation-Procedures/Systems Change Request, for complete information on the preparation and routing of this form.

Use Form 5715 to report computer programming or operational problems which result in work stoppage. If a problem on a particular account is being reported, include samples of the problem, Integrated Data Retrieval System (IDRS) print, and any other back-up data which supports the problem reported.

When a significant or a potential problem is identified, managers (or designees) should immediately telephone the campus User Support Staff to report the problem.

Follow-up the telephone call by sending Form 5715 with samples that support the problem to the User Support Staff (i.e. IDRS/ Corporate Files On Line (CFOL) prints or other back-up data) which confirms the problem.

When Forms 5391 or 5715 are submitted to HQ to report problems or lack of instructions, include the specific recommended solution. Do not merely state that clarification or instructions are needed. Submit the proper research, the recommended detailed solution, and volume and cost/savings information, when applicable (such as computer programming changes).

Use Treasury Form 64–51.1 to submit ideas to improve processing, eliminate waste/duplicate effort or to improve customer service. Consult IRM 6.451.1, Employee Performance and Utilization/Awards & Recognition-Policies, Authorities, Categories, and Approvals, for complete information.

Use Form 9345 when a change to the manner in which a procedure is presented (without a change to the procedure being described and without a problem being identified) is necessary. This includes, but is not limited to, typographical and printing errors. Since operational problems or defects are not being reported on the form, the requests will not be controlled upon receipt nor will they receive a written response.

In order for IRM changes to be incorporated into the January 1 revision, recommendations must be received by HQ no later than the preceding August 31. This will ensure changes are included in the revision, since the IRMs are required to be submitted to Media and Publications on or before October 1.

Employees having access to, and working with, return information, and/or data concerning taxpayers or statistics that are gathered for the Service's use in connection with this IRM, or otherwise, must not:

The willful unauthorized access and inspection of taxpayer information—which is referred to as UNAX - is prohibited by IRS and employees are subject to disciplinary actions up to dismissal from the Service. See IRM 3.0.273.10.1, Penalties and Disciplinary Action.

For any UNAX questions or concerns contact Office of Privacy at 202–283–0013 or http://irweb.irs.gov/AboutIRS/bu/pipds/pip/privacy/unax/default.aspx; .

FMFIA, Public Law 97–255 requires ongoing evaluations and reports of the adequacy of the systems of internal accounting and administrative control of each executive agency.

OMB Circular A-123, Management's Responsibility for Internal Control defines management's responsibility for internal control in Federal agencies. Agencies and individual Federal managers must take systematic and proactive measures to:

Management has primary responsibility for providing a system of internal controls. All personnel have a responsibility for understanding and ensuring internal controls are functioning as intended.

Contained here is a condensed version of the key standards of internal control developed by the General Account Office, to assist you in carrying out your internal control responsibilities.

Review the above standards and think about how they apply in your area of responsibility.

The basic objectives of Audit are to determine that:

The Privacy Act gives individuals,

, certain rights with respect to their records which are maintained by a federal agency. Except as otherwise provided by law, the Privacy Act of 1974 permits an individual to:

Individuals seeking information about such records must make a written request in accordance with the regulations at 31 CFR, Part I, subpart C. The requests should be marked "Privacy Act Request" and must be forwarded to the disclosure office. Only disclosure offices are authorized to respond to Privacy Act requests.

The Internal Revenue Service is fully committed to protecting the privacy rights of taxpayers and employees. Many of these privacy rights are rooted in law. The IRS recognizes, however, that merely complying with the law is not enough. The IRS also accepts the social responsibility of protecting personal information, which is implicit in maintaining the ethical relationship between the Service and our customers. The components of this ethical relationship are honesty, integrity, fairness, and respect.

Among the most basic of privacy rights is the Service's obligation to keep personal and financial information confidential. Our customers, taxpayers and employees alike, have the right to expect that the Service will collect, maintain, use, and disseminate personally identifiable information only as authorized by law, and as necessary to carry out our responsibilities.

IRS will safeguard the integrity and quality of personal and financial data. IRS employees will perform their duties in a manner that recognizes and enhances individuals' rights of privacy and will ensure that their activities are consistent with law, regulations, and good administrative practices.

The Service takes very seriously its social and legal responsibility to taxpayers, employees, and citizens. To promote and maintain the privacy and confidentiality protections provided by the IRS, it will be guided by the following Privacy Principles:

In addition, as part of the Internal Revenue Service's commitment to privacy protection:

Freedom of Information Act (FOIA) requests must be made in writing in accordance with the regulations at 26 CFR § 601.702. These procedures are also available to the public in the FOIA section of the IRS Internet Website - www.irs.gov. Requests should be marked "FOIA Request " and must be sent to the Disclosure Office having jurisdiction over the desired records. If you or the taxpayer are unsure of the office, please direct the FOIA request to your local servicing Disclosure Office for review and forwarding to the correct office.

Taxpayers have the right to be represented in their tax matters by:

An unenrolled return preparer is any individual who prepares and signs a tax return or who prepares a tax return but is not required (by the instructions to the tax return or regulations) to sign it.

An unenrolled return preparer may represent the taxpayer concerning only the tax liability for the year or period covered by the return that he or she prepared. Also, an unrolled return preparer is permitted to represent taxpayers only during an examination and is not permitted to represent taxpayers before appeals officers, revenue officers, Counsel or similar officers or employees of the IRS or the Department of Treasury.

Other unenrolled individuals with a special relationship to the taxpayer. The following may represent the specified taxpayers before the IRS, provided they present satisfactory identification and proof of authority to represent the taxpayer.

Taxpayers have the right to designate the application of voluntary payments to their accounts. See Rev. Proc. 2002-26, 2002-15 I.R.B. 746, regarding designations of voluntary payments. The procedure also addresses the Service's position on the application of the undesignated voluntary partial payments.

Taxpayers have the right to have their tax matters kept confidential. All IRS employees are required by law to protect the confidentiality of a taxpayer's tax matters.

Employees who intentionally fail to maintain the confidentiality of return information may be subject to disciplinary action and/or dismissal from the Service. See IRM 3.0.273.10.1, Penalties and Disciplinary Action.

Occasionally, taxpayers request their tax case be transferred to another region or to a different area office within a region. Generally, such requests will be honored when the taxpayer has a valid reason, such as a change of address.

Taxpayers have the right to request and receive receipts for any payment made on their accounts, whether in current or delinquent status. Otherwise, a taxpayer's cancelled check is his or her receipt.

Many delinquency and return-based penalty provisions provide a taxpayer's failure to comply is excused for reasonable cause. Reasonable cause relief is generally granted when the taxpayer exercises ordinary business care and prudence in determining his or her tax obligations but is unable to comply with those obligations. See IRM 20.1.1.3.1, Reasonable Cause for additional information.

Formal appeals are usually made in writing. The Service has a single level of appeal. The office of the Area Director of Appeals considers the following types of cases:

If agreement is not reached in Appeals, the taxpayer in some cases, may take the case to the United States Tax Court, the United States Court of Claims, or the United States District Court.

In accordance with this Policy Statement, the IRS administers a penalty system that is designed to:

Penalties support the Service's mission only if they enhance voluntary compliance. This is accomplished by:

The Service maintains an ongoing effort to develop, monitor, and revise programs designed to assist taxpayers in complying with legal requirements and in avoiding penalties.

The Service prescribes and uses a single set of guidelines set out within the Penalty Handbook, IRM 20.1, Penalty Handbook, which will be followed by all operational and processing functions.

Prior to a policy implementation, changes to the Penalty Handbook must be reviewed for consistency with Service policy and approved by the Office of Penalty Administration.

The Service collects statistical and demographic information to evaluate penalties and penalty administration and how they relate to the goal of voluntary compliance.

The Service continually evaluates the impact of the penalty program on compliance and recommends changes when the statutes or administration of penalties are not effectively promoting voluntary compliance.

Unauthorized disclosure of a return or return information is a felony punishable by a fine or imprisonment or both, plus the costs of prosecution. The fine cannot exceed $5,000 and imprisonment cannot be for more than 5 years.

Unauthorized access by an employee to a return or return information is a misdemeanor punishable by a fine or imprisonment or both, plus the costs of prosecution. The fine cannot exceed $1,000. and imprisonment cannot be for more than 1 year.

Disciplinary action includes removal from the Service upon conviction. To ensure compliance, these severe criminal and disciplinary penalties are authorized for employees or former employees making a willful or negligent unauthorized access and/or disclosure of returns and/or return information.