3.5.20  Processing Requests for Tax Return/Return Information

Manual Transmittal

December 12, 2013

Purpose

(1) This transmits revised IRM 3.5.20, Accounts Services, Processing Requests for Tax Return/Return Information.

Material Changes

(1) Editorial changes have been made throughout this IRM.

(2) IRM 3.5.20 Added and changed several references throughout the IRM.

(3) Updates throughout the IRM to change processing time for photocopy requests from 60 days to 75 days.

(4) IPU 13U1607 issued 11-04-2013 Through out the IRM added note not to furnish the Disclosure phone number to taxpayers.

(5) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (1) to (2).

(6) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (2) to (3).

(7) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (3) to (4).

(8) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (4) to (5).

(9) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (5) to (6).

(10) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (6) to (7).

(11) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (7) to (8).

(12) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (8) to (9).

(13) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (9) to (10).

(14) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (10) to (11).

(15) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (11) to (12).

(16) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Changed (12) to (13).

(17) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2 (2) Added Reminder about discovered remittance.

(18) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2 Added (1) stating that all information needs to be present and address all information that is not present on the Nationally Approved Reject Letters.

(19) IPU 13U0383 issued 02-20-2013 IRM 3.5.20.2(1) Added (1), which renumbered all the way through this section.

(20) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2 (3) Added procedures on returning original documents to taxpayer.

(21) IPU 13U1185 issued 07-01-2013 IRM 3.5.20.2(12) Added Reminder and Caution about the date of the request being mandatory.

(22) IPU 13U0996 Updates throughout the IRM to change processing time for photocopy requests from 60 days to 75 days.

(23) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.1 Removed (2).

(24) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.1 Changed (3) to (2).

(25) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.1 Changed (4) to (3).

(26) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.1 Changed (5) to (4).

(27) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.1 Changed (6) to (5).

(28) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.1(3) Updated name.

(29) IPU 13U0996 issued 05-29-2013 IRM 3.5.20.2.1(6) a) and b) Fixed links.

(30) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.2(1) b) Added See also.

(31) IPU 13U0595 issued 03-22-2013 IRM 3.5.20.2.4(6) c Removed ESTABDV.

(32) IPU 13U0688 issued 04-05-2013 IRM 3.5.20.2.4(6) Added (e) to include time frame for closure of disaster photocopy requests.

(33) IPU 13U0714 issued 04-09-2013 IRM 3.5.20.2.4(6) Added File Location Code table.

(34) IPU 13U1593 issued 10-30-2013 IRM 3.5.20.2.4(6) File Location Codes Changed Cincinnati and Fresno Fax Number

(35) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.4(8) Changed to allow Electronic Signatures on IVES Requests only.

(36) IPU 13U0233 issued 01-29-2013 IRM 3.5.20.2.4(8) - Changed the effective date of Electronic Signatures.

(37) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.5(1) Deleted Form 4442 ICP.

(38) IPU 13U0864 issued 05-06-2013 IRM 3.5.20.2.5(2) Added Exception for controlling requests.

(39) IPU 13U0791 issued 04-23-2013 IRM 3.5.20.2.5.1 Updated Program Codes for Disaster requests.

(40) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.2.5.1(2) Added Program Code 790-85127 for IVES requests with electronic signature.

(41) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.5.1 (2) Changed type of signatures.

(42) IPU 13U0414 issued 02-25-2013 IRM 3.5.20.2.5.2(1) Changed reference 1.15.29 to Document 12990.

(43) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.6(3) Added NOTE

(44) IPU 13U1352 issued 08-15-2013 IRM 3.5.20.2.6.1(1) Changed Photocopy Fee from $57.00 to $50.00 starting October 1, 2013.

(45) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.6.1(4) Deleted boxes 3-5 pertaining to unrelated correspondence/forms attached to requests.

(46) IPU 13U0950 issued 05-20-2013 IRM 3.5.20.2.6.1(4) If and Then Box 3(1) Added Note for payment research.

(47) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.6.2(2) Changed minimum to all information.

(48) IPU 13U0864 issued 05-06-2013 IRM 3.5.20.2.6.2(2) Added Note stating that all information needs to be present and address all information that is not present on the Nationally Approved Reject Letters.

(49) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.2.6.2(2) Added information to Note pertaining to photocopies or originals of POA, testamentary, court document, etc., received with request.

(50) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.2.6.2(6) first box 8) Added Exception about alterations containing initials.

(51) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.6.2(6) Box 1 (8) Changed the Exception for alterations.

(52) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.2.6.2(6) second box 9) Added Exception about alterations containing initials.

(53) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.6.2(6) Box 2 (9) Changed the Exception for alterations.

(54) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.6.2(6) Box 2 Added information for third party.

(55) IPU 13U1607 issued 11-04-2013 IRM 3.5.20.2.6.2(8) Added procedures for deceased taxpayers.

(56) IPU 13U1593 issued 10-30-2013 IRM 3.5.20.2.6.2(10) If and Then Chart Box 3 Updated TIN information.

(57) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.6.2 Added (12) to address unrelated correspondence/forms attached to requests.

(58) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.7(7) Added LLC Corporation.

(59) IPU 13U1121 issued 06-19-2013 IRM 3.5.20.2.7(7) If and Then box 2 Added Secretary.

(60) IPU 13U0853 issued 05-02-2013 IRM 3.5.20.2.7(7) Added a box for Form 56 Instructions

(61) IPU 13U0328 issued 02-11-2013 IRM 3.5.20.2.7(7) IF/THEN - Added Owner to box 1 and Personal Representative to box 4.

(62) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.7(7) Broke out the different types of returns.

(63) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.7(7) Last box Added instructions to notate detachment of Form 56.

(64) IPU 13U0521 issued 03-13-2013 IRM 3.5.20.2.8(2) Added information about "No Masterfile" .

(65) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.8(2) a Removed omission.

(66) IPU 13U0853 issued 05-02-2013 IRM 3.5.20.2.8(3) a Added to the exception of VNF.

(67) IPU 13U0182 issued 01-23-2013 IRM 3.5.20.2.8(3) Added NOTE: about filling requests that show No Record.

(68) IPU 13U0273 issued 02-04-2013 IRM 3.5.20.2.8(3) Added information in Note to include Wage and Income Documents.

(69) IPU 13U0521 issued 03-13-2013 IRM 3.5.20.2.8(3) Removed information about "No Masterfile" .

(70) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.8(3) a) Added last return filed.

(71) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.8(3) b) Added last return filed to box 1 and 3.

(72) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.8(3) Exceptions Changed Exhibit Titles.

(73) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.8(3) b) Box 4 Changed to reject request to address of record.

(74) IPU 13U0521 issued 03-13-2013 IRM 3.5.20.2.8.1 Added paragraph addressing Form 14039, all other paragraphs were renumbered.

(75) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.2.8.1(1) Changed procedures for Form 14039 received with Form 4506 family series.

(76) IPU 13U0714 issued 04-09-2013 IRM 3.5.20.2.8.1(1) 1) Changed Form 14039 Procedures.

(77) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.2.8.1(1)1) Deleted.

(78) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.2.8.1(1)2) Deleted.

(79) IPU 13U0714 issued 04-09-2013 IRM 3.5.20.2.8.1(1) 2) Deleted .. 3) is now 2).

(80) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.2.8.1(2) Added procedures for Form 14039 received alone, which renumbered following paragraphs.

(81) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.2.8.1(3) Added last return filed to box 3.

(82) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.2.9(1) Added See Also.

(83) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.2.9(2) e) Changed phone number for returns with a foreign address.

(84) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.3.2(3) b) Last box 1) Added note.

(85) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.3.2(7)2) Added Exception about alterations containing initials.

(86) IPU 13U0864 issued 05-06-2013 IRM 3.5.20.3.2(7) 4) Added Note for fax received date.

(87) IPU 13U0791 issued 04-23-2013 IRM 3.5.20.3.3.1(7) Added CI Freeze Code Information.

(88) IPU 13U0791 issued 04-23-2013 IRM 3.5.20.3.3.1(7) Changed CI name.

(89) IPU 13U1185 issued 07-01-2013 IRM 3.5.20.3.3.1 Added (8) discussing subpoenas.

(90) IPU 13U1225 issued 07-11-2013 IRM 3.5.20.3.3.1(8) Added information about Court Orders.

(91) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.3.4.1(3) Changed wording.

(92) IPU 13U1593 issued 10-30-2013 IRM 3.5.20.3.4.1(5) d) If and Then Chart Box 2 Added Note.

(93) IPU 13U1051 issued 06-05-2013 IRM 3.5.20.3.5(4) b) If And Then Chart Box 5 Added Requested Information is to go to a third party.

(94) IPU 13U1051 issued 06-05-2013 IRM 3.5.20.3.5(4) b) If And Then Chart Box 5 Added Verify taxpayer's address.

(95) IPU 13U1185 issued 07-01-2013 IRM 3.5.20.3.5(4) b) Added Note to box 5 and 6.

(96) IPU 13U1072 issued 06-10-2013 IRM 3.5.20.3.5(4) b) IF and THEN box 6 Added IAT research information.

(97) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.3.6(5)3) Changed IRM reference.

(98) IPU 13U1607 issued 11-04-2013 IRM 3.5.20.3.6(5)(3) Updated IRM Reference.

(99) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.3.6.1(1) Changed IRM reference.

(100) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.3.6.1(1) Removed IRM reference 21.2.3.4.1.11.

(101) IPU 13U0293 issued 02-05-2013 IRM 3.5.20.3.6.1(2) d IF/THEN first box (1) Changed FOIA address.

(102) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.3.7(2) Changed fee for SSA W-2s to $38.

(103) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.3.7.1(1) Added Note pertaining to requests for Form W-2 and Form 1099.

(104) IPU 13U1593 issued 10-30-2013 IRM 3.5.20.3.7.1(1) Note Changed husband and wife to primary and spouse.

(105) IPU 13U1051 issued 06-05-2013 IRM 3.5.20.3.7.1(4) If and Then Box 1(3) Updated cost and added note for W-2 copies from SSA.

(106) IPU 13U1352 issued 08-15-2013 IRM 3.5.20.3.7.1(4) fourth box Changed Photocopy Fee from $57.00 to $50.00 starting October 1, 2013.

(107) IPU 13U1352 issued 08-15-2013 IRM 3.5.20.3.7.1(4) fourth box Changed Photocopy Fee from $57.00 to $50.00 starting October 1, 2013.

(108) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.3.8(4) Added Note pertaining to requests for Form W-2 and Form 1099.

(109) IPU 13U1593 issued 10-30-2013 IRM 3.5.20.3.8(4) Note Changed husband and wife to primary and spouse.

(110) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.4.2.2(5) Added further requirements for Downtime Log and Inventory Volume Log.

(111) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.4.2.2(5) Box 3 Removed Telephone Call Log.

(112) IPU 13U1486 issued 09-19-2013 IRM 3.5.20.4.2.4(2) 2) Clarified procedures for no specifics on requests.

(113) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.4.2.4(2) 2) Added clarification when no specific taxpayer was identified.

(114) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.4.2.4(2)7) Changed prior to after.

(115) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.4.2.4(2)10) Removed Short Request.

(116) IPU 13U1486 issued 09-19-2013 IRM 3.5.20.4.2.4(8) d) Updated "Third Party" information area with "Recipient's First Name" field.

(117) IPU 13U1593 issued 10-30-2013 IRM 3.5.20.4.2.4(8) Changed husband and wife to primary and spouse.

(118) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.4.2.11(1) c) Added Exception about alterations containing initials.

(119) IPU 13U1486 issued 09-19-2013 IRM 3.5.20.5.1(4) a) and b) Changed 60 days to 75 days.

(120) IPU 13U0714 issued 04-09-2013 IRM 3.5.20.5.1(5) Then Box 2 added see also reference.

(121) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1(5) Box 3 Changed 45 to 60 days.

(122) IPU 13U0595 issued 03-22-2013 IRM 3.5.20.5.1(6) Changed the manual reimbursement procedures.

(123) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1(6) Added Note.

(124) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1.1(1) Deleted #3.

(125) IPU 13U0521 issued 03-13-2013 IRM 3.5.20.5.1.2(3) Removed Account information from the last IF and THEN box.

(126) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1.2(3) Added information about Form W-2 Requests.

(127) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1.2(9) Added Form 709.

(128) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1.4(4) Updated Note on Form 5500.

(129) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1.5(1) Next to last box (2) Removed the disclosure link should only be Help Desk.

(130) IPU 13U0891 issued 05-08-2013 IRM 3.5.20.5.1.7(7) Added MeF instructions.

(131) IPU 13U0239 issued 01-30-2013 IRM 3.5.20.5.1.8(3) IF and THEN Box 4 Changed address information for FOIA Requests.

(132) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.5.1.10(1) 6) If and Then box 1 added information to request W-2s.

(133) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.5.1.10(1) 6) If and Then Box 2 and 3 deleted.

(134) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1.12.1(2) 1) Added procedures to split refund payment if over $1,000.00.

(135) IPU 13U0414 issued 02-25-2013 IRM 3.5.20.5.1.12.1(3) Changed Block 9 to Line 9.

(136) IPU 13U0273 issued 02-04-2013 IRM 3.5.20.5.1.12.1(3) 4) Changed block 6 to block 9.

(137) IPU 13U0239 issued 01-30-2013 IRM 3.5.20.5.1.12.2(3) b) Changed National Business Finance Analyst information.

(138) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.1.12.2 (4) Removed a), changed b) to a).

(139) IPU 13U0891 issued 05-08-2013 IRM 3.5.20.5.1.12.4 Deleted all Form 3913 instructions.

(140) IPU 13U0891 issued 05-08-2013 IRM 3.5.20.5.1.12.4(2) Added non-negotiable check information. Moved (2) to (3).

(141) IPU 13U1441 issued 09-10-2013 IRM 3.5.20.5.1.12.4(2) 1) Updated to clarify the definition of disposition.

(142) IPU 13U1486 issued 09-19-2013 IRM 3.5.20.5.1.12.4(2) 1) If and Then Last box Added information for returned refund checks over one year old.

(143) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.2.1(1) Added (c) Form 4442 has to be prepared.

(144) IPU 13U0891 issued 05-08-2013 IRM 3.5.20.5.2.1(2) Deleted Part II Box 15 Form(s)

(145) IPU 13U0140 issued 01-16-2013 IRM 3.5.20.5.2.2(1) box 1 Changed information for complete Audit Report criteria.

(146) IPU 13U0853 issued 05-02-2013 IRM 3.5.20.5.2.2(6) Added information for Notice 1354 and 1354-A.

(147) IPU 13U0791 issued 04-23-2013 IRM 3.5.20.5.3.1 Changed If and Then box 1 (CI names)

(148) IPU 13U1593 issued 10-30-2013 IRM 3.5.20.5.3.2(4) Updated link to USDA Tool Job Aid.

(149) IPU 13U0680 issued 04-03-2013 IRM 3.5.20.5.4.1(1) Changed 9921-A to 8821-A.

(150) IPU 13U1265 issued 07-23-2013 IRM 3.5.20.5.4.3(1)1) Added Exception about alterations containing initials.

(151) IPU 13U0680 issued 04-03-2013 IRM 3.5.20.5.4.3(3) Changed IRM 3.5.20.2.5.1 to IRM 3.5.20.2.6.2

(152) IPU 13U1051 issued 06-05-2013 IRM 3.5.20.5.4.4 paragraph (2) is now (3) and (3) became (2).

(153) IPU 13U0950 issued 05-20-2013 IRM 3.5.20.5.4.4(1) 3) Deleted Note on cross reference TINs.

(154) IPU 13U0950 issued 05-20-2013 IRM 3.5.20.5.4.4(1) 3) and 4) Added information on cross reference TINs.

(155) IPU 13U1051 issued 06-05-2013 IRM 3.5.20.5.4.4(1) 4) Added information on cross reference TIN research.

(156) IPU 13U1225 issued 07-11-2013 IRM 3.5.20.5.4.4(2) Note was deleted and added to (2)

(157) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.4.4(2) Added Note to research MeF also for TC 150 that were found.

(158) IPU 13U1225 issued 07-11-2013 IRM 3.5.20.5.4.4(3) Was added all others renumbered.

(159) IPU 13U0891 issued 05-08-2013 IRM 3.5.20.5.4.4(6) Added MeF instructions.

(160) IPU 13U1686 issued 11-26-2013 IRM 3.5.20.5.4.4(6) Removed File Location Code 99 from Fresno.

(161) IPU 13U0996 issued 05-29-2013 IRM 3.5.20.5.4.4(7) 5) Changed Note to include subsequent years.

(162) IPU 13U1185 issued 07-01-2013 IRM 3.5.20.5.4.4(7)(6) Deleted and moved to a new (8).

(163) IPU 13U1185 issued 07-01-2013 IRM 3.5.20.5.4.4(8) Added information about cross reference TIN.

(164) IPU 13U1072 issued 06-10-2013 IRM 3.5.20.5.4.7(1) Added Reject Code N for Multiple taxpayers.

(165) IPU 13U0140 issued 01-16-2013 IRM 3.5.20 Added to Exhibit 3.5.20-2 box 13 and 14 addressing State missing or different.

(166) IPU 13U0328 issued 02-11-2013 Exhibit 3.5.20-2 - Deleted last box, Made changes to box 5, 8, and 16.

(167) IPU 13U0414 issued 02-25-2013 Exhibit 3.5.20-2 Clarified information in Box 8 and last box.

(168) IPU 13U0996 issued 05-29-2013 Exhibit 3.5.20-2 Deleted Box 10, Two or more items in street address.

(169) IPU 13U1051 issued 06-05-2013 Exhibit 3.5.20-2 Added last box if two or more items are incorrect.

(170) IPU 13U1265 issued 07-23-2013 Exhibit 3.5.20-2 Added information to the NOTE.

(171) IPU 13U0182 issued 01-23-2013 Exhibit 3.5.20-3 updated

(172) IPU 13U0233 issued 01-29-2013 Exhibit 3.5.20-3 - Updated with current managers and phone numbers.

(173) IPU 13U0328 issued 02-11-2013 Exhibit 3.5.20-3 - Updated contact information and added Fax number for Ogden.

(174) IPU 13U0383 issued 02-20-2013 Exhibit 3.5.20-3 Changed contact information for Files in Kansas City.

(175) IPU 13U0414 issued 02-25-2013 Exhibit 3.5.20-3 Changed phone number for Virginia True.

(176) IPU 13U0688 issued 04-05-2013 Exhibit 3.5.20-3 Changed fax number for Ogden Files.

(177) IPU 13U0950 issued 05-20-2013 Exhibit 3.5.20–3 Updated Ogden managers.

(178) IPU 13U0996 issued 05-29-2013 Exhibit 3.5.20-3 Changed Fresno address.

(179) IPU 13U1121 issued 06-19-2013 Exhibit 3.5.20-3 Updated contact information for Austin and Ogden.

(180) IPU 13U1225 issued 07-11-2013 Exhibit 3.5.20-3 Updated contact information for Kansas City.

(181) IPU 13U1486 issued 09-19-2013 Exhibit 3.5.20-3 Updated Ogden managers.

(182) IPU 13U1593 issued 10-30-2013 Exhibit 3.5.20-3 Updated Fresno and Ogden contacts.

(183) IPU 13U1607 issued 11-04-2013 Exhibit 3.5.20-3(3) Updated IRM Reference.

(184) IPU 13U1686 issued 11-26-2013 Exhibit 3.5.20-3 Deleted Form 4442 ICP.

(185) IPU 13U1686 issued 11-26-2013 Exhibit 3.5.20-3 Changed Fresno Files phone number.

(186) IPU 13U1686 issued 11-26-2013 Exhibit 3.5.20-4 Removed Cross-Reference IRM 21.2.3.4.10, Bulk Requests from Third Parties.

Effect on Other Documents

IRM 3.5.20, Processing Requests for Tax Return/Return Information, dated November 30, 2012 is superseded. This IRM incorporates the IRM Procedural Updates (IPUs) from January 16, 2013 through November 26, 2013 as follows: 13U0140, 13U0182, 13U0233, 13U0239, 13U0273, 13U0293, 13U0328, 13U0383, 13U0414, 13U0521, 13U0595, 13U0680, 13U0688, 13U0714, 13U0791, 13U0853, 13U0864, 13U0891, 13U0950, 13U0996, 13U1051, 13U1072, 13U1121, 13U1185, 13U1225, 13U1265, 13U1352, 13U1441, 13U1486, 13U1593, 13U1607, and 13U1686

Audience

Return and Income Verification Services (RAIVS) and Income Verification Express Service (IVES)

Effective Date

(01-01-2014)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

"Editorial changes have been made throughout this IRM."

3.5.20.1  (01-01-2014)
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.

  2. This IRM contains the following subsections:

    • IRM 3.5.20.2 - General information for All Requests

    • IRM 3.5.20.3 - RAIVS Processing

    • IRM 3.5.20.4 - Income Verification Express Service (IVES) Request Processing

    • IRM 3.5.20.5 - Photocopy and Miscellaneous Requests

3.5.20.2  (01-01-2014)
General Information for All Requests

  1. The following instructions attempt to address the situations that are most frequently encountered when reviewing Form 4506, Form 4506-T, or Form 4506T-EZ. These instructions cannot address every possible issue; use in conjunction with all of the information contained in this IRM and exercise good judgment.

  2. During the pre-processing review for remittance and non-remittance requests ensure all required information is present, if information is missing ensure to address all missing information on the Nationally Approved Reject Letters. IRM 3.5.20.2.6.2(6) box 2 or, IRM 3.5.20.3.3.1, Correspondence.

    Reminder:

    If you discover cash, a check, or a money order that is either loose or associated with a fully processable request, follow the procedures in IRM 3.8.46, Discovered Remittances, for "same-day" delivery of the payment to Receipt and Control.

    .

  3. Use Form 3699, Return of Document to Taxpayer, to return original identification documents to the taxpayer.

  4. Requests come from taxpayers or their representatives, federal agencies, or other third parties by mail or by fax.

    Types of Forms Submitted

    Form Submitted Used to Request Any of the Following
    Form 4506 , Request for Copy of Tax Return Copy of tax return (See IRM 3.5.20.5, Photocopy and Miscellaneous Requests)
    Form 4506-A, Request for Public Inspection or copy of Exempt or Political Organization IRS Form
    • Copy of exempt or political organization's return, report, notice, or exemption application, or

    • An inspection of a return, report, notice, or exemption application at an IRS office (See IRM 3.5.20.5.1.3, Requests for Copies of Exempt Organization Returns)

    Form 4506-T , Request for Transcript of Tax Return
    • Return transcript,

    • Account transcript,

    • Record of account,

    • Verification of nonfiling (VNF), or

    • Form W-2 , Form 1099 series, Form 1098 series, or Form 5498 series transcripts. (See IRM 3.5.20.3.4, Return Transcript Requests)

    Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript Tax return transcript for calendar year Form 1040 series only (See IRM 3.5.20.3.4, Return Transcript Requests )
  5. Requests for photocopies of tax forms and return information, submitted on a Form 4506, Form 4506-T, or Form 4506T-EZ are not considered taxpayer correspondence unless indicated by the taxpayer/authorized requester and do not fall under Action 61 guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. If the request indicates the Freedom of Information Act (FOIA) request, consider this taxpayer correspondence and call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov for processing.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    1. A 30 day interim letter is not required.

    2. Form 4506 instructions include notification that it may take 75 calendar days to receive copies.

    3. If the request is not filled within the 75 days stated on Form 4506, notify the requester of status using the appropriate letter.

  6. The Income Verification Express Service (IVES) program is performed at the following campuses:

    Types of Requests Received at Campuses

    Campus Type of Request
    Austin (AUSPC) Individual Master File
    Cincinnati (CSPC) Business Master File
    Fresno (FSPC) Individual Master File
    Kansas City (KCSPC) Individual Master File
    Ogden (OSPC) Business Master File
  7. In addition to working BMF IVES requests, CSPC processes Form 4506-T for Disaster requests within 24 - 48 hours.

  8. Other requests on Form 4506, Form 4506-T, and Form 4506T-EZ are submitted to and worked by the campus indicated in the specific form instructions (based on the State in which the taxpayer resided when the return was filed).

    1. Do not reject a request with instructions that the requester submit the request to another campus.

    2. Do not transfer requests to another campus for processing unless a specific agreement exists between campuses.

    3. If faxes are received in error contact the persons who mis-sent the information to see if they want the information faxed back or faxed to appropriate persons. Refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information

    If ... And ... Then ...
    Request received should have been sent to another campus   Work the request at the receiving campus unless it is an IVES request. (See IRM 3.5.20.4, Income Verification Express Services (IVES) Requests Processing)
    The request is for a photocopy The campus deposited the fee but the return cannot be located Refund the fee.
    An agreement exists between campuses, The request is transferred, Notify the taxpayer that his/her case/request is being transferred by sending them a letter.
    It appears that there may be a hardship situation or the taxpayer asks to be referred to the Taxpayer Advocate Service (TAS),   See IRM 13.1.7.2, TAS Case Criteria, or IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for procedures.
  9. Refer taxpayers to TAS whenever you cannot resolve the taxpayer's issues the same day.

    • The definition of "same day" is 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue.

    • Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred and the case meets Taxpayer Advocate Service (TAS) criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

    • Complete and forward Form 911, Request for Taxpayer Advocate Service Assistance (And Application of Taxpayer Assistance Order) to TAS.

    Reminder:

    Hardship alone is not a basis for referring cases to TAS.

  10. IRS employees have access to the Transcript Delivery System (TDS) to order the following:

    • Transcripts

    • Verification of non-filing (VNF)

    • Wage and earnings information (See IRM 3.5.20.3.7, Requests for W-2 Tax Information)

    Caution:

    Photocopies cannot be ordered on TDS.

  11. TDS is the primary system used to request transcripts. The postal mail delivery option should be used in most cases.

  12. The items listed below are not currently available on TDS. These items should be printed from other sources, if available, and mailed to the taxpayer along with a cover letter and any associated transcript requested from TDS.

    • Form W-2 for 2000 or prior (2000 ordered via Integrated Data Retrieval System (IDRS); 1999 and prior were destroyed

    • Record of Account for 2009 or prior

    • VNF for 2010 or prior

    • A transcript (any type) for a future year

    • Form W-2 for an Employee Identification Number (EIN) (XX-XXXXXXX)

  13. The TDS Tutorials are available on the system to provide procedures for ordering information through TDS. Systems used to produce transcripts prior to TDS (i.e., IDRS) will still be available for back-up.

    Reminder:

    When inputting on the Additional Fields Screen in TDS the date the taxpayer signed the request is mandatory and must be entered.

    Caution:

    If the date is not input it defaults to the current date, also if for some reason you change information in that screen you will have to reinput the date.

  14. If a letter refers to the Freedom of Information Act (FOIA), call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov for processing.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

  15. These procedures do not provide guidelines for release of IRS internal documents. Internal document requests must be submitted to Disclosure Offices under FOIA.

3.5.20.2.1  (01-01-2014)
Inadvertent Disclosure Reporting Procedures

  1. An inadvertent disclosure is the unintentional disclosure of personally identifiable information (PII) to a party other than the requester (e.g., PII is faxed to a wrong number, account information is transmitted to an incorrect provider, etc.)

  2. In an effort to lessen the reporting burden on employees, simplify the incident reporting process, minimize duplication efforts, the Situation Awareness Management Center (SAMC) incident reporting has been redesigned to account for losses, thefts, and disclosures of sensitive information.

  3. All unauthorized disclosures must be reported within one (1) hour of discovery on the Servicewide Notice Information Program (SNIP).

  4. Report inadvertent disclosures by the number of unique taxpayers and not by tax years.

  5. SNIP can be accessed through the Servicewide Electronic Research Program (SERP) and Submission Processing (SP) Homepages.

    1. From the SERP Homepage (http://serp.enterprise.irs.gov/):

      SNIP Instructions for SERP

      1. Select "SNIP" from toolbar on left.
      2. Select red box from toolbar on right entitled "Report Erroneous Correspondence" .
      3. Complete required entries.
      4. Review contents for accuracy and submit.

      Note:

      Fax the auto generated Cover Letter and original to the fax number generated immediately.

    2. From the SP Homepage (http://win.web.irs.gov/SP/

      SNIP Instructions for IRS.gov

      1. Select "Notices and Letters" under "Programs & Information" (bottom right).
      2. Select "Servicewide Notice Information Program (SNIP)" .
      3. Select red box from toolbar on right entitled "Report Erroneous Correspondence" .
      3. Complete required entries.
      4. Review contents for accuracy and submit.

3.5.20.2.2  (01-01-2014)
Authorization of Release of Tax Return/Return Information

  1. IRC Section 6103(c), Disclosure of Returns and Return Information to the Designee of the Taxpayer, and IRC 6103(e), Disclosure to Persons Having Material Interest, authorizes release of information covered in these procedures.

    1. Requests submitted under IRC 6103(c) are referred to in this subsection as "waivers" .

    2. Requests submitted under IRC 6103(e) IRM 3.5.20.2.7 must be signed by the taxpayer or a person having material interest, or an authorized representative. Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov if there are questions regarding "material interest" .

      Reminder:

      Documentation of authorization such as Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, must be submitted.

      Note:

      The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

  2. There are criminal and civil penalties for unauthorized disclosure of returns or return information. These penalties are described in IRM 11.3.1.6, Unauthorized Access and Disclosures of Return or Return Information. Annual employee briefings by the local Disclosure Managers regarding these penalties are recommended.

  3. Throughout this IRM, 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.

  4. Treat the holder of these valid authorizations as if they were the taxpayer. See IRM 11.3.3.3, Distinction Between Disclosure to Designees and the Conference and Practice Requirements, for additional information.

    Reminder:

    IRM 3.5.20.2.1, Inadvertent Disclosure Reporting Procedures, provides instructions for reporting unauthorized disclosures.

3.5.20.2.3  (01-01-2014)
Description of RAIVS and IVES Products and Services

  1. The following customer products are currently available:

    Note:

    If a Form 4506-T has multiple boxes checked, provide the requester all products that are available.

    Products Available

    Product Description
    Photocopy of Tax Form Copy of original return and all disclosable attachments/schedules, including Form W-2, Wage and Tax Statement.
    Tax Return Transcript A 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.


    These are available for the current year and the 3 prior years.
    Account Transcript A sanitized record of line items, including changes made after transcription.
    In response to requests for account transcripts, RAIVS provides Transcript Delivery System (TDS) transcripts or MFTRA-X literal, sanitized transcripts.
    Upon specific request, internal use transcripts, such as MFTRA-C , Complete Transcripts, MFTRA-S, Specific Transcripts, are also provided. Internal use transcripts must be manually sanitized. See IRM 3.5.20.3.6, Account Information Requests, for sanitizing procedures.
    Record of Account An account transcript that 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
    Verification of Non-Filing A notification disclosing that a return was not filed.
    Form W-2 , Form 1098, Form 1099 Information Wage and Tax Information up to the 10 most current tax years. Form 1099 information will be available for up to the 10 most current tax years.
    Closed Audit Reports and Copies of CP 2000, CP 2501 and/or Letter 2893 C Copies of letters and assessment information previously provided to the taxpayer.
    Requests are referred to RAIVS from Customer Service Representative (CSR)s and Taxpayer Assistance Centers (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.
    Copies of Miscellaneous Non-Tax Return Forms Form 8821, Tax Information Authorization, received without a Form 4506 or Form 4506–T will be routed to the appropriate Accounts Management for processing based on the state of residence.
    • Memphis

    • Ogden, and

    • Philadelphia


    Refer to the General Instructions of the Form 8821 for states served by each location and their respective fax number to refer the Form 8821.

    Exception:

    Form 8821 will be used by the Small Business Administration through Cincinnati RAIVS for disaster requests.


    Requests for miscellaneous non-tax returns will be processed in either BMF RAIVS locations under existing procedures:
    • Form 1128, Application to Adopt, Change, or Retain a Tax Year, and

    • Form 2553, Election by a Small Business Corporation

3.5.20.2.4  (01-01-2014)
How Requests are Received

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

  2. IRS employees send Form 4442, Inquiry Referral, to RAIVS for copies of closed audit reports and CP 2000, CP 2501, or Letter 2893C.

    1. IRM 21.5.10.4.4, Copies of Audit Reports, provides procedures for requesting copies of audit reports.

    2. For copies of CP 2000, CP 2501, or Letter 2893C, IRM 21.3.1.4.54, Status of Underreporter Cases, and IRM 21.3.1.4.55, Resolving or Referring Underreporter Cases, provide procedures.

    3. CP 2000, CP 2501, or Letter 2893C requests should only be referred to RAIVS if the case is closed and the request is for tax year 1992 or prior.

    4. Requests for copies of CP 2000, CP 2501, or Letter 2893C for tax year 1993 and subsequent are referred to Underreporter.

  3. RAIVS Units in AUSPC, CSPC, FSPC, KCSPC, and OSPC accept faxed requests from participants who have applied to the IVES program.

    1. 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.

    2. Participants are required to pay a $2.00 user fee for each tax period requested. The fee is paid through a link provided at www.irs.gov , E-Services, key word-IVES.

    3. The participants will send requests to their respective RAIVS Processing Campus in AUSPC, CSPC, FSPC, KCSPC or OSPC, 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 4506, Form 4506-T, or Form 4506T-EZ.

  5. CSPC processes all Disaster Transcript Requests.

    1. The requester writes the word "Disaster" on the top of the request to indicate a need for expedited processing.

    2. Representatives from the Small Business Administration (SBA) assist the taxpayers in completing the required form for submission to CSPC RAIVS.

    3. RAIVS provides tax return transcripts for individual, corporation, and partnership returns generally within 24 - 48 hours of receipt.

    4. The maximum time frame for providing this service is 4 days.

  6. Requests for photocopies from disaster victims are sent to the office indicated on Form 4506.

    1. The requests may be faxed or mailed.

    2. The requester writes the word "Disaster" on the top of the request and receives expedited processing with no charge assessed for the copies (unless previously paid).

    3. Use Form 2275, Records Request, Charge, and Recharge, to order these returns using the following Location Codes below.

      File Location Codes

      If the DLN begins with… Then the return is filed in… Fax Number
      18, 50, 53, 71, 73, 74 Austin 512-460-7357
      11, 13, 17, 19, 31, 34, 49, 56, 57, 61, 62, 63, 96 Cincinnati 859-669-4111
      01, 02, 03, 04, 05, 06, 08, 15, 24, 33, 68, 77, 89, 94, 95 Fresno 559-253-4997
      07, 09, 36, 37, 39, 40, 41, 42, 43, 44, 47, 48, 58, 59 Kansas City 816-292-6109
      23, 25, 28, 29, 51, 52, 54, 55, 81, 82, 83, 84, 85, 86, 87, 91, 99 Ogden 801-620-7944

    4. Notate "Disaster" in the comments.

    5. The maximum time frame for providing this service is 30 calendar days.

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

  8. Electronic signatures are only acceptable on IVES Requests starting January 7, 2013. Stamped signatures are not acceptable on any requests.

3.5.20.2.5  (01-01-2014)
Sorting and Controlling Form 4506, Form 4506-T, and Form 4506T-EZ 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,

  2. Control all cases as follows:

    Exception:

    transcript, IVES requests, and requests that can be rejected or completed same day,

    1. Use IDRS to control cases.

    2. Put cases in background (B) status.

    3. Use the following case category codes. A complete list of the case category codes are located in Document 6209, IRS Processing Codes and Information.

    4. Close cases using (C) when work is completed.

    Note:

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

    Aged Criteria

    Category Code Description After IRS receipt cases will Age at
    ACKN Account transcripts and record of accounts 10 work days unless the case is not available on TDS ; those requests would age at 30 days.
    COPY CP 2000 , CP 2501 , Letter 2893C , and closed audit reports., 60 calendar days
    COPY Copies of return 75 calendar days
    IOUR Return transcripts for SBA 10 work days
    IRTL Form W-2 information 10 work days
    OURV Return transcript requests 10 work days
    PRNQ Fed-State 45 calendar days
    TPRQ Form 4442 80 calendar days

3.5.20.2.5.1  (01-01-2014)
Reporting Time for Form 4506, Form 4506-T, and Form 4506T-EZ Requests

  1. Count each tax period requested, not each request.

  2. Report time on the Work Plan and Control (WP&C) using the following programs:

    Type of Request or Activity and Program Codes

    Type of Request or Activity Program Code
    Disaster Transcripts - Time used for Disaster transcripts 790-82360
    Disaster Photocopy - Time used for Disaster Tax return photocopy requests 790-82361
    Exempt Organization (EO) - Ogden only 790-34200
    Fed-State 790-51620
    Form 4442, Form 4442 ICP or e-4442 processing 790-34009
    IVES (all products) containing an electronic signature - AUSPC, CSPC, FSPC, KCSPC, and OSPC 790-85127
    IVES (all products) - containing other than electronic signature - AUSPC, CSPC, FSPC, KCSPC, AND OSPC only 790-85129
    Original returns copied by RAIVS 520-34000
    Photocopy 790-34000
    Pre-processing 210-34000
    Taxpayer Advocate 790-36720
    Transcripts for both IMF and BMF for all products including:
    • Return transcripts

    • Verification of non-filing

    • SBA return transcripts

    • Form W-2 and Form 1099 information requests

    • Account transcripts

    • Record of accounts

    790-85120
    Form 8821-A IRS Disclosure Authorization for Victims of Identity Theft (Input) - Austin and Cincinnati only 790–34004
    Form 8821-A IRS Disclosure Authorization for Victims of Identity Theft (Clerical) - Austin and Cincinnati only 790–34005

3.5.20.2.5.2  (01-01-2014)
Records Retention for Form 4506, Form 4506-T and Form 4506T-EZ Requests

  1. Retain all Form 4506, Form 4506-T, Form 4506T-EZ and correspondence received for copies of tax forms, or return information in accordance with Document 12990, Records Control Schedule.

    1. Requests received with remittances are Accountable Officer's official copy of receipts for payments received from customers and require retention of six (6) years and three (3) months, after the processing year.

    2. There is a 65 day retention period for IVES Requests.

    3. There is a 65 day retention period for IVES Acknowledgements.

    4. Retaining paper documents, microfilm, or magnetic tape is acceptable, if verified.

    5. Destroy requests, received and processed without remittance, 45 calendar days after request is closed.

    6. Keep records in "closed date, Taxpayer Identification Number (TIN)" order.

    7. Multiple closed dates can be combined into batches, in TIN order, as long as they are easily researchable.

    8. Maintain a list of retired files.

3.5.20.2.6  (01-01-2014)
Pre-processing Review of Requests for Return/Return Information with Remittance

  1. A pre-processing review must be performed on all requests received with a remittance immediately upon receipt so that fees are not deposited when we cannot process the request.

  2. Use Organization Function Program (OFP) 210-34000 for all pre-processing reviews completed in Deposit.

  3. The review of requests with a remittance must be completed by Receipt and Control (R & C) employees or RAIVS employees working in the R & C Deposit work area since checks must remain in a secured area until deposited, or if necessary, returned to the requester.

    Note:

    During the pre-processing review for remittance and non-remittance requests ensure all required information is present (this could be a photocopy or original of a POA, testamentary, court document, etc.), if information is missing ensure to address all missing information on the Nationally Approved Reject Letters.

  4. Review of requests without remittance can be done in the RAIVS work area.

  5. A review should be done for criteria that the request is processable. The criteria includes:

    • Proper payment (See IRM 3.5.20.2.6.1, Review Requests for Proper Photocopy Fee)

    • Complete request (See IRM 3.5.20.2.6.2, Reviewing Requests for Completeness Prior to Processing)

    • Identification and authentication (See IRM 3.5.20.2.8, Identification and Authentication for Requests During Pre-processing)

    • Proper authorization for disclosure (See IRM 3.5.20.2.7, Signature Authority for Return/Return Information Requests)

  6. Send all rejected requests back to the taxpayer or authorized third party within three (3) workdays of review. (See IRM 3.5.20.3.2), Rejecting Requests.

    Reminder:

    Use only Nationally approved RAIVS letters when rejecting requests.

  7. Record volumes of rejects.

  8. Date stamp all Form 4506, Form 4506-T, and Form 4506T-EZ documents.

  9. Do not date stamp IVES requests.

  10. 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

      Caution:

      If R&C is performing this sort then R & C should send these requests immediately to the RAIVS unit since some requests require complete processing within 7 to 10 work days from IRS receipt.

  11. Process requests submitted on forms with a prior revision date, if possible.

3.5.20.2.6.1  (01-01-2014)
Review Requests for Proper Photocopy Fee

  1. Starting October 1, 2013 taxpayers must pay a fee of $50.00 to the IRS to process a request for a copy of their previously filed tax return.

    Exception:

    A fee is not required for a copy of a completed miscellaneous form filed with the IRS that is not a tax return.

  2. Photocopy requests will be expedited and a copy provided free of charge in the following cases:

    Note:

    If a payment was received and deposited, do not issue a refund.

    • 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

    • All federal agencies

    • Any case where IRS initiated contact

  3. Follow all security guidelines when handling remittances. Use procedures in IRM 3.8.44, Campus Deposit Activity and IRM 3.8.45, Manual Deposit Process.

  4. Process requests as follows:

    1. Do not reject a full paid copy request if it is for a tax form and year that may have been destroyed, according to our records holding or collection statute guidelines. Research 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 ... And... Then ...
    Remittance is for taxes owed,  
    1. Do not process as payment for copies of forms.

    2. Follow procedures in IRM 3.8.44, Campus Deposit Activity and IRM 3.8.45, Manual Deposit Process.

    Payment includes remittance for tax and payment for photocopy fees, payment is not "split" ,
    1. Process request for copies of tax form(s) as "received with no payment" .

    2. Notate the copy of the request form with, "Tax Payment to MF" .

    Request is for photocopies of returns only, No payment is received,
    1. Review request to determine if payment is required. (See IRM 3.5.20.2.6.1,

      Note:

      If no green rocker from R & C, give to Management or designee for research on RTR for payment.

      Review Requests for Proper Photocopy Fee.)

    2. Complete the review within three (3) business days.

    3. Reject if the request is incomplete or payment is required. (See IRM 3.5.20.3.2, Rejecting Requests)

    4. If rejecting, send requester a letter 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), Correct payment is received,
    1. Complete the remaining review.

    2. If not rejected for another reason, deposit payment and continue processing request.

    Request is for copies of returns only, Payment is insufficient ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Complete the remaining review.

    2. Reject the request. (See IRM 3.5.20.3.2, Rejecting Requests)

    Request is for copies of returns only,

    Note:

    If the difference between the total payment received and the amount due is less ≡ ≡ ≡ ≡ ≡ , accept the request.

    Payment does not cover all tax years requested

    Example:

    Four (4) tax years were requested for a total fee of $228 but only $171 received.

    Reject for full payment within three (3) business days.
    Request is for copies of returns, The check received has been stamped "non-negotiable" .
    1. Complete remaining review.

    2. Reject the request within three (3) business days.

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

    Remittance is received with request, Items requested are "no-charge" items,
    1. Do not deposit payment.

    2. Stamp check "non-negotiable"

    3. Return payment to requester (or to third party if indicated on Form 4506)

    4. Advise taxpayer their request is being processed but no charge applies.

    5. Continue processing the request.

    Request is received where payment is required, The requester has overpaid,
    1. Complete the review of the request.

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

    3. Notate amount of remittance deposited on the face of the request.

    4. Continue processing.

    5. Request a refund after processing is completed.

  5. 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.

    If ... Then ...
    Receipt and Control rejects a request directly to the requester, Do not stamp the check "Non-negotiable" .
    Request must be sent to another area prior to rejection,
    1. Stamp any check received "Non-negotiable"

      Caution:

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

    2. Return check to requester.

    3. Maintain stamped checks in locked cabinet. Follow the same procedures as if the payment was a live check in IRM 3.8.44.

3.5.20.2.6.2  (01-01-2014)
Reviewing Requests for Completeness Prior to Processing

  1. This process is part of the initial screening of the Form 4506, Form 4506-T, or Form 4506T-EZ.

  2. All requests are reviewed to make sure all information is provided before sending the request forward for input on TDS or on IDRS Command Code ESTAB.

    Note:

    During the pre-processing review for remittance and non-remittance requests ensure all required information is present (this could be a photocopy or original of a POA, testamentary, court document, etc.), if information is missing ensure to address all missing information on the Nationally Approved Reject Letters.

  3. All requests must be complete before they can be processed, regardless of how the request was received.

    Note:

    A reviewed form must still go through the Identification and Authentication process outlined in IRM 3.5.20.2.8.

  4. The Internal Revenue Service has authority to disclose taxpayer return information to a party designated by the taxpayer in the manner prescribed in the regulations for IRC 6103(c).

    1. The regulation requires that the IRS receive the consent within 120 days of the date that the taxpayer signed the consent.

    2. A consent on Form 4506, Form 4506-T, or Form 4506T-EZ that is pre-dated or have future dates are not valid.

    3. A consent on Form 4506, Form 4506-T, or Form 4506T-EZ that is more than 120 days old is not valid.

  5. The taxpayer's signature or authorized person's signature must be on the request document in order to provide authorization for disclosure.

  6. Do not send information to a third party whose name and address is not listed on the properly signed authorization.

    Caution:

    An intentional disclosure of taxpayer information by a federal employee based on an invalid consent is an unauthorized disclosure and could result in a felony criminal offense.

    Types of Request and Required Information Needed to Complete the Request

    Type of Request Required Information
    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 the taxpayer address of record.

    The request must contain the following items:
    1. Sufficient information to identify the taxpayer. All of the three items must be present:

      1. Taxpayer name

      2. Taxpayer Identification Number (TIN)

      3. Taxpayer address (either current or prior address is the 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.

    6. The signature date must be present and be within 120 days of the IRS received date.

      Note:

      Forms that are pre-dated or have future dates are not valid.

    7. Correct payment, if applicable.

      Reminder:

      If you discover cash, a check, or a money order that is either loose or associated with a fully processable request, follow the procedures in IRM 3.8.46, Discovered Remittances, for "same-day" delivery of the payment to Receipt and Control.

    8. Ensure the request is unaltered. 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.

      Exception:

      Do not consider the form altered if all alterations contain the taxpayer's initials.

      Note:

      A mixture of typed and handwritten entries is not considered an alteration to the form.

    Request is submitted by the taxpayer to be delivered to a third party,

    Caution:

    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. All of the following three items must be present:

      1. Taxpayer name

      2. Taxpayer Identification Number (TIN)

      3. 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. Line 5 must contain the Third Party Name and complete address.

      Exception:

      For IVES only, the Third Party SOR/Mailbox number is also required either on line 5 or at the top of the request.

    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 120 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).

      Note:

      Forms that are pre-dated or have future dates are not valid.

    8. Correct payment, if applicable.

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

      Exception:

      Do not consider the form altered if all alterations contain the taxpayer's initials.

      Note:

      A mixture of typed and handwritten entries is not an alteration.

      Exception:

      For IVES only, the deletion of a taxpayer, product, or year (e.g., 2009 is crossed out) is acceptable.

      Note:

      IVES alterations would include information furnished by the participant on line 5 of the Request. Effective November 29, 2010 requests were being rejected if it was apparent that line 5 has been altered in any fashion such as: Writing on Line 5 other than the Participants information, which would indicate overlaying of information already printed on the Form (i.e., numbers or letters that could indicate something was already there, this would be to the left or right of the Participant information and could possibly be above or below the Participant information), or more than one address or name other than the Participants.

      Note:

      Effective January 1, 2011 the Participants can not utilize a sticker containing their information for Line 5. Line 5 information for the Participant has to be stamped on the Request, if not the Request will be rejected.

    Reminder:

    For RAIVS - Requests the third party can not use a sticker. The information has to be stamped, hand written, or typed on the Request, if not the Request will be rejected.

    Customer has clarified an entry due to poor copy/print quality of their request,
    1. Consider the request unaltered.

    2. Continue processing the request.

    You are unable to determine if the request was altered, Reject the request. (See IRM 3.5.20.3.2, Rejecting Requests)

    Figure 3.5.20-1
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Is the Request to be Delivered to the Taxpayer Complete?

    Figure 3.5.20-2
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Is the Request to be Delivered to a Third Party Complete?

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

    Exception:

    U.S. Probation Department and United Nations requests.

  8. Written authorization is required for disclosure to third parties. For a deceased taxpayer, one of the items below specifically identifying the third party as having the authority to act on behalf of the estate must be attached:.

    1. Certificate of Guardianship over the estate

    2. Letters Testamentary

    3. A Will probated by the court

    4. Other court documents identifying you as the Personal Representative, granting similar authority, or otherwise establishing material interest

    If the above information is not attached use the Nationally approved letters and send to the third party address on line 5 of the request.

    Note:

    The death of a taxpayer renders all previous certificates of guardianship and powers of attorney invalid

  9. Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov to assist with disclosure authorizations that are on a form other than the following:

    • Form 4506

    • Form 4506-T

    • Form 4506T-EZ

    • Form 2848

    • Form 8821

    • Correspondence

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

  10. Perform research if the TIN on a request is not correct but all other taxpayer identifying information matched IDRS (name and address).

    If ... Then ...
    TIN is not correct, Research IDRS using the following command codes:
    • INOLES

    • INOLEX

    • ENMOD

    • NAMEB

    • NAMEE

    • NAMEI

    • NAMES

    Error in TIN:
    • Simple transposition of two numbers.

      Example:

      123 vs. 1 32

    1. Correct the TIN.

    2. Continue processing the request.

    3. Do not reject the request.

    Due to the rise in Identity Theft, if error in TIN is other than a two-digit transposition. Reject the request.
  11. If an IRS Received Date, handwritten received dates, or fax receipts with dates and time stamped by the receiving fax machine is not present, determine the received date using the following priority:

    1. Latest United States Postal Service (USPS) postmark on the envelope or the latest date from a designated private delivery service mark.

    2. Incoming fax receipts received prior to 2:00 PM local time are considered received on the current date.

    3. Incoming fax receipts received at 2:00 PM or later local time are considered received the next business day.

    4. Today's date minus 3 business days.

  12. If unrelated correspondence/forms are attached to Form 4506, Form 4506-T, Form 4506T-EZ complete the following:

    If ... And... Then ...
    Unrelated correspondence is found attached to Form 4506, Form 4506-T, or Form 4506T-EZ,  
    1. Refer to IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, for correct routing.

    2. Follow local procedures for sending interim letters when routing correspondence.

    3. 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.

    Unrelated correspondence is an address change,  
    1. Notate "add chg detached" on Form 4506, Form 4506-T, or Form 4506T-EZ.

    2. Send request for address change to the appropriate processing function (usually Entity Unit).

    Correspondence is a Form 2848 or Form 8821,  
    1. Photocopy Form 2848 or Form 8821.

    2. Send original to Centralized Authorization File (CAF) Unit.

    3. Leave copy with request. It will be used by RAIVS to determine signature authority.

3.5.20.2.7  (01-01-2014)
Signature Authority for Return/Return Information Requests

  1. All requests for photocopies must be signed and the signer must be authorized to receive the information.

    Exception:

    Do not submit Form 4442 for signature authority analysis. The referral preparer assumes responsibility for disclosure including subsequent criminal prosecution.

  2. All IRS employees are responsible for protecting taxpayers' data from unauthorized disclosure. The taxpayer owns their tax data and must provide authorization for disclosure. Form W-2 documents, verification of non-filing, account transcripts, records of account, photocopies of tax returns, closed audit reports, copies of CP 2000, CP 2501, CP 2893C, and return transcripts are considered tax return information. Proper authorization for disclosure includes any of the following:

    1. Form 2848, Power of Attorney and Declaration of Representative. See IRM 3.5.20.2.7 (3)

    2. Form 8821, Tax Information Authorization. See IRM 3.5.20.2.7 (4)

    3. Form 4506, Form 4506-T, or Form 4506T-EZ, signed by the taxpayer.

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

    5. A typed or handwritten statement signed by the taxpayer is acceptable if it contains all of the required information for a complete request. See IRM 3.5.20.2.6 (5).

    Caution:

    A statement contained in a loan application authorizing the loan company to obtain return information is not acceptable.

    Note:

    A Power of Attorney expires upon the death of the person who granted the authority. If the taxpayer is deceased, the POA is invalid.

  3. Form 2848Power of Attorney and Declaration of Representative:

    • signed by the taxpayer and identifying the same tax type (income, employment, etc.) or form (1040, 941, etc.), and year or period listed on the request.

      Note:

      Accept the year alone ("2008" ) as well as a series of years ("2006-2009" - 2006, 2007, 2008, and 2009).

    • If a Form 2848 or Form 8821 is attached to a Form 4506, Form 4506-T, or Form 4506T-EZ in support of a signature other than the taxpayer's, the request is only valid if Line 5 of the Form 4506, Form 4506-T, or Form 4506T-EZ is blank or the name is that of the taxpayer or individual who signed the Form 4506, Form 4506-T, or Form 4506T-EZ.

      Reminder:

      An exception for Form 2848 exists when a signature other than the taxpayer's is supported by a Form 2848 and permission to authorize the release of tax information to another party is specifically listed on Line 5 of the Form 2848 which validates the request for any name listed on Line 5 of the Form 4506, Form 4506-T, or Form 4506T-EZ. If Form 2848is signed by the representative and a general Power of Attorney is attached that authorizes representative to act for them in tax matters or "military" is signified, accept the 2848 as valid.

  4. Form 8821, Tax Information Authorization, accept when attached to Form 4506, Form 4506-T, or Form 4506T-EZ when all the following conditions are met:

    • Signature on Line 7 of Form 8821 is the same as Line 1.

    • Form 8821 demonstrates that the Appointee is authorized to receive the information requested on Form 4506, Form 4506-T, Form 4506T-EZ.

    • Form 4506, Form 4506-T, or Form 4506T-EZ is signed by the Appointee.

    • Identifies the same tax type (income, employment, etc.) or form (Form 1040, 941, etc).

    • Identifies the same year or period listed on the request.

      Note:

      Accept the year alone "2009" as well as a series of years ("2006-2009 - 2006, 2007, 2008, and 2009)"

    • Retain Form 8821 with Form 4506, Form 4506-T, or Form 4506T-EZ. Do not detach or send copy of Form 8821 to Accounts Management.

      Reminder:

      The signature of Form 4506, Form 4506-T, or Form 4506T-EZ must still be within the 120 day time frame and can not have a future date.

  5. Form 8821 Small Business Administration (SBA) Disaster Transcript Procedures (Cincinnati Only)

    • SBA will fax Form 8821"Disaster" requests from their centralized location within Texas to the RAIVS unit in Cincinnati with request for "all Form 1040 income tax for tax year XXXX" - This includes Record of Account, Return Transcript, Account Transcript, and Wage and Income Transcript.

    • RAIVS employees will use the IAT Address Research Tool (ART) to check for an Identity Theft Indicator.
      - If ID Theft Indicator is present, then request a Record of Account and Wage and Income Documents.
      - If no ID Theft Indicator, then request a Record of Account.

    • Send those requests you can to the Secure Object Repository (SOR) mailbox established for SBA.

    • Print those requests you can not send to the SOR and fax to SBA.

    Note:

    SBA may resubmit the same Form 8821 to RAIVS for a request of a Wage and Income transcript. SBA will write "Wage and Income Transcript" on the request. These requests are valid if received within the 120 days of the signature date.

  6. Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov if questions arise about the signature authorities specified in (5) below.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    If ... Then ...
    You have questions about material interest, Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov for assistance.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    There is a concern that the request may be questioned in the future and the decision is made to service the request,
    1. Annotate the request (with the concern, action taken (e.g., document sent to requester), and name of the person working the request).

    2. Send a copy of the request to be attached to the latest controlling Document Locator Number (DLN) in files.

  7. Authorized taxpayers (or persons authorized to sign on behalf of taxpayers) must approve the disclosure of their tax information. Process signature authorization as follows:

    Reminder:

    Always use the form number requested on Line 6 of Form 4506 or Form 4506-T, in determining the signature requirements.

    If ... Then ...
    Information requested is for a partnership,

    Reminder:

    Use the tax form number shown on Line 6 of Form 4506 or Form 4506-T to determine the signature requirement.

    The 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 or "an owner" .
    Information requested is for an LLC Corporation, Form 1065/Limited Liability Company (LLC) - US Return of Partnership Income.

    Reminder:

    Use the tax form number shown on Line 6 of Form 4506 or Form 4506-T to determine the signature requirement.

    Signature, with current date must be that of the LLC "Member Manager" , "Managing Member" , owner, or "Member" .
    Information requested is for a corporation or S (small business) corporation,

    Reminder:

    Use the tax form number shown on Line 6 of Form 4506 or Form 4506-T to determine the signature requirement.

    The signature must be 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 one (1) percent or more of the outstanding stock of the corporation. Since requests from one-percent shareholders require more detailed documentation than other requests, for assistance call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov

      Note:

      The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    4. "President" , "Vice President" , "CEO" , "Treasurer" "Owner" "CFO" , or "Secretary"

    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.

      Note:

      If you have questions call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    Information requested is for an estate or trust, The signature must be one of the following person with legal authorization attached to the Form 4506/Form 4506-T/Form 4506T-EZ request. Form 706/709 - A donee, an administrator, executor, trustee(s), estate guardian or beneficiary/heir/next of kin with material interest, or Personal Representative. Form 1041- trustee or executor with current signature. If you need assistance for processing call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    Request is for return information or copy of a joint IMF return, The request only requires one taxpayer's signature for processing.

    Reminder:

    If you have a form requesting multiple periods, and one spouse is making the request, be sure to verify the person making the request has a right to all of the tax periods requested.

    Caution:

    If the name and TIN of the person who signed the request is not listed on Line 1 or 2 reject the request.

    Request is for Form W-2 information, The 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.

    Caution:

    If a joint request is received, each taxpayer must sign to receive their individual Form W-2.

    Request is for copies of tax forms (including Form W-2, The request must include an authorized signature.
    Request is for return information (e.g., tax return transcript, verification of non-filing, account information, record or account, etc.) to be mailed to the taxpayer and request is unsigned, Reject the request. (See IRM 3.5.20.3.2, Rejecting Requests
    Request is for copies of tax forms/return information to be mailed to a third party and is signed by the third party but no (or improper) authorization is attached,
    1. Search CAF or Reporting Agents File (RAF).

      Reminder:

      The RAF has a record of third party authorization for Form 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 a Power of Attorney (POA) or other valid authorization is on file at an area office, research CFINK using IDRS.

    3. If information is not available on CFINK, contact the appropriate area office to verify authorization.

    4. If the authorization cannot be verified, reject the case.

    Request indicates it was not "freely" prepared and submitted by the taxpayer. (Key words to look for on the request or attachments include "coercion" , "intimidation" , "duress" or "protest" , If you need assistance call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    If a Foreign Country is listed as a state Send the Form 2848 to Philadelphia International for processing.
    If Form 56, Notice Concerning Fiduciary Relationship, is attached Route Form 56 to Entity, notate Form 56 detached on request, and process request.

    Caution:

    When providing copies of tax returns of partnerships, S corporation, trusts, or estates (Form 1065, Form 1120-S , Form 1041, and Form 706, attachments, schedules, or other listings that include entity information (i.e., name, address, TIN) of taxpayers other than the filing entity or the requesting party must be removed. For example, a taxpayer requesting a copy of Form 1065 may only obtain a copy of the Form 1065, Schedule K, and the taxpayer's own Schedule K-1

3.5.20.2.8  (01-01-2014)
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.

    Note:

    The IAT Tool (Address Research Tool (ART)) is to be utilized as the primary source for researching TIN and address information.

    Reminder:

    Do not submit Form 4442 to Signature Authority Analysis. The referral preparer assumes responsibility for disclosure, including subsequent criminal prosecution.

  2. Verify TIN and name on the request against TIN and name on IDRS using the IAT Address Research Tool (ART). If IAT returns a "No Masterfile" response on Return Transcripts and Verification of Non-Filing requests, process the request after the Name and TIN have been verified on IDRS. If the tool is unavailable, or the TIN and name do not match do the following:

    1. Research IDRS, including CC INOLE, CC ENMOD, CC NAMEE, CC NAMEI, CC NAMES or CC RTVUE to verify TIN on all requests. Due to the rise in Identity Theft, if error in TIN is other than a two-digit transposition, reject the request, otherwise consider the TIN a match and edit the request with the corrected TIN and use ART with corrected TIN.

    2. Additional research may be required when the request is for joint returns:

    If ... Then ...
    No record of TIN as primary is found,
    1. Research IDRS for invalid TIN.

    2. Research TIN as a secondary taxpayer on a joint return.

    Request is for multiple tax periods involving different spouses,
    1. Ensure the letter is addressed to the correct spouse to prevent possible unauthorized disclosure.

    2. Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov if questions arise.

      Note:

      The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

  3. Verify taxpayer's address for all requests for return transcripts, account transcripts, record of account transcripts, photocopies, and Form W-2 information. If the TIN matched on the ART use the addresses from the tool to verify the address on the request.

    Exception:

    If Form 4506 , Form 4506–T, or Form 4506T-EZ has Form 2848 attached and indicates Alzheimer, dementia accept the address of record or "PN" address and fill the request.

    See Exhibit 3.5.20-1 Optional Address Abbreviations and Exhibit 3.5.20-2 for Address Reject Exceptions RAIVS/IVES.

    1. If none of the addresses returned by ART matches, reject the request. The IAT Tool (Address Research Tool (ART)) should be utilized as the primary source for researching address information. If the IAT Tool is unavailable, research IDRS for the current address or previous address, which is the current capability of the IAT Tool, using CC INOLE, CC ENMOD, or CC RTVUE on all requests.

      Note:

      If request is submitted by the Probation Department or the United Nations and there is no address of record, or address on line 3 or 4 of request does not match our address of record or last return filed, complete the request and submit back to the Probation Department or United Nations as applicable.

      Exception:

      Address verification is not required for verification of non-filing requests for accounts without an ID Theft Indicator.

    2. A "PN" address on CC ENMOD should be considered the "address of record" .

    If ... And ... Then ...
    The current address (line 3 on Form 4506 series) or the address shown on the last return filed (line 4 of Form 4506 series) matches the address returned by ART, or IRS address of record or the address on the last return filed, The remainder of the request is complete Continue to process the request unless there is and Identity (ID) theft indicator code on the taxpayer's account. See IRM 3.5.20.2.8.1, Identity Theft Indicator.
    The address cannot be verified,   Reject the request back to the taxpayer. See IRM 3.5.20.3.2, Rejecting Requests
    The current address or address shown on the last return filed is not the address of record (does not match the address returned by ART, or shown on CC INOLE or as PN on CC ENMOD, or CC RTVUE for the current address or previous address, which is the current capability of the IAT Tool.) There is a discrepancy between the name and TIN, Reject the request. See IRM 3.5.20.3.2. Rejecting Requests.
    Information is being requested to be sent to the taxpayer, No address is present on the request, Reject the request to the address of record.
    The return information request is to be sent to a third party, The request is not signed,
    1. Contact the taxpayer for a signature, even if the address matches the address of record.

    2. Reject the request if the taxpayer cannot be reached. See IRM 3.5.20.3.2, Rejecting Requests

    Figure 3.5.20-3
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Verifying Address on IDRS for IMF Requests

    Figure 3.5.20-4
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Verifying Address on IDRS for BMF Requests

  4. Compare the signature(s) on the return or copy against the signature(s) on the request, for photocopy requests only.

    If ... And ... Then ...
    The signature comparison is questionable or missing on the records pulled from the return files, IDRS research shows the "current address" or "address at time of filing" that was submitted on the request matches the "address of record" , Continue working the request.
    The IDRS research shows the "current address" , "address at the time of filing " or "address on the last return filed" does not match the "address of record" ,  
    1. Contact the taxpayer for additional identification.

    2. Reject the request if the taxpayer cannot be reached. See IRM 3.5.20.3.2, Rejecting Requests.

  5. Research CC CFINK and/or CC RFINK to make sure the signer has been authorized on the CAF or RAF to receive the information requested when the request is signed by a third party and no POA or other valid authorization is attached.

    • Form 2848 and Form 8821 are entered on CAF

    • Form 8855 is entered on RAF

    If ... Then ...
    There is a record on CAF,
    1. Check record to ensure the period for which the information is requested is authorized.

    2. Reject if the POA is deceased or the last mailing was undeliverable.

    There is a record on RAF,
    1. Check the Notice Indicator for "Y" or "N" .

    2. Check the record for Action Code "A" or "D" .

      Caution:

      Do not provide transcripts, copies, notices, or correspondence to the Reporting Agent if Notice Indicator is "N" or Action Code is "D"

    The request is for Form W-2 or Form 1099 information, Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit.

    Note:

    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.

    The authorization code is "M" (signifying that additions or deletions may have been made to the authorization), Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit to determine the extent of the modification.
    The Oral Disclosure Authority Code is present (code permits disclosure of information for tax purposes only), Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit.
    There is no record on CAF or RAF, Reject the request. See IRM 3.5.20.3.2, Rejecting Rejects.

    Reminder:

    A Form 8655 authorization is valid for the period specified and all subsequent periods until it is revoked.

  6. If you cannot verify identity using the above procedures, 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 _____."

  7. Use Form 3699, Return of Document to Taxpayer, to return original identification documents to the taxpayer.

    Note:

    See IRM 3.5.20.2.1 if you unintentionally disclosed return or return information to an unauthorized party. For further information, see IRM 11.3.38.6, Reporting Unauthorized Accesses or Disclosures.

3.5.20.2.8.1  (01-01-2014)
Identity Theft Indicator

  1. If you receive a request with Form 14039, Identity Theft Affidavit, attached, route request and Form 14039 to Accounts Management.

  2. If you receive a Form 14039 alone, route to Accounts Management.

  3. Six identity (ID) theft indicator codes were developed to centrally track identity theft incidents.

  4. Each indicator is input as a Transaction Code (TC) 971 with an Action Code (AC) to the affected taxpayer's account at the entity level on IDRS.

    Action Code Definition
    501 Identifies an ID Theft Case - also for TC 972 (reversal)
    504 ID Theft: Taxpayer Self-Identified, no tax administration impact
    505 ID Theft: Data Loss
    506 ID Theft: IRS Identified, tax administration impact
    522 ID Theft: Pending claim, IRS identified, documents received
    524 ID Theft: Account locked
  5. Research CC ENMOD and/or CC IMFOLE to determine if there is an ID Theft Indicator on the taxpayer's account.

    If ... And ... Then ...
    One of the ID Theft indicators is present on the taxpayer's account, The address of record does not match Line 3 on Form 4506, Form 4506–T, or Form 4506T-EZ, Reject the request. See IRM 3.5.20.3.2, Rejecting Requests.
    The return information request is to be sent to a third party, The request is not signed,
    1. Contact the taxpayer for signature, even if the address matches the address of record.

    2. Reject the request if the taxpayer cannot be reached. See IRM 3.5.20.3.2, Rejecting Requests.

    The current address or address shown on the last return filed is the address of record (listed on CC INOLE or as PN on CC ENMOD, or CC RTVUE for the current address or previous address, which is the current capability of the IAT Tool.) There is a discrepancy between the names and TIN, Reject the request. See IRM 3.5.20.3.2, Rejecting Requests.

3.5.20.2.9  (01-01-2014)
Answering Incoming Calls in RAIVS

  1. RAIVS units are staffed and trained to handle paper requests IRM 3.5.20.3.2. In general, the only calls from the public which should be coming to RAIVS are from:

    1. Requesters following up on the status of their requests sent to RAIVS (for example, for a photocopy of a return, which can take up to 75 days to process),

    2. Requesters replying to letters sent out by RAIVS (for example, acknowledgement letters, or letters requesting additional information), and

    3. Potential IVES requesters and current participants inquiring about "two business day" service.

  2. Refer taxpayers with tax or tax account questions to the appropriate number below:

    1. BMF 1-800-829-0115

    2. IMF (W&I) 1-800-829-0922

    3. IMF (SB/SE) 1-800-829-8374

    4. Exempt Organization (EO) 1-877-829-5500

    5. For returns with a foreign address 267-941-1000 (Not a toll free number)

  3. Refer taxpayers who want to order photocopies and/or transcripts of tax returns or wage information to one of the following:

    1. Toll-free 1-800-908-9946 (Integrated Customer Communications Environment (ICCE)) for automated transcript requests.

    2. On the internet at www.irs.gov to download Form 4506 , Form 4506-T , or Form 4506T-EZ .

    3. The IRS forms number (1-800-829-3676) to order Form 4506 , Form 4506-T , or Form 4506T-EZ .

  4. Refer practitioners to Practitioner Priority Service at 1-866-860-4259.

3.5.20.3  (01-01-2014)
RAIVS Processing

  1. This subsection provides specific procedures for working regular RAIVS requests. Use these procedures in addition to procedures in IRM 3.5.20.2, General Information for All Requests.

  2. RAIVS requests include the following:

    • Return transcript requests

    • Verification of Non-Filing (VNF) requests

    • Account information requests

    • Record of account requests

    • Requests for Form W-2 Tax Form/Information

  3. See IRM 3.5.20.2.3, Description of RAIVS Products and Services, for a description of these products.

3.5.20.3.1  (01-01-2014)
Timeliness Guidelines for RAIVS Inventory

  1. Requests made on Form 4506, Form 4506-T, or Form 4506T-EZ that include information on the expected delivery date are not considered taxpayer correspondence and are not subject to Action 61 guidelines.

    1. 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.

  2. For letter requests, Action 61 Guidelines do apply. See IRM 21.3.3, "Incoming and Outgoing Correspondence/Letters" .

  3. 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 Request is for... Then Consider Case Aged at...
    A copy of a tax form or Form W-2, 60 calendar days after IRS receipt.
    A return transcript or Form W-2 transcript information, 10 work days after IRS receipt.
    An account transcript, 10 work days after IRS receipt unless the case is not available on TDS and those requests would age at 30 days.
    A Record of Account, 10 work days after IRS receipt unless the case is not available on TDS; those requests would age at 30 days.
    A product under IVES, By the beginning of the 3rd business day after IRS receipt.
    Fed-State information, 45 calendar days after IRS receipt.
    USDA, 10 work days after IRS receipt.
    Copies of CP 2000, CP 2501, Letter 2893C or closed audit reports. 60 calendar days after IRS receipt.

3.5.20.3.2  (01-01-2014)
Rejecting Requests

  1. Initiate telephone contact prior to rejecting Form 4506 to request information needed to process the request.

  2. Do not initiate telephone contact for any of the following:

    1. A remittance is required.

    2. The request is for a copy of a form and no signature is present.

    3. Signature is incorrect for the form requested or signature date is invalid or missing.

    4. The TIN is invalid and a proper TIN cannot be determined from research.

    5. A multipurpose request is received.

    Note:

    Phone calls may be made to resolve reject requests for Form 4506-T or Form 4506T-EZ but are not required.

  3. Initiate telephone contact to resolve potential 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.

      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 suspect that you have not reached the "taxpayer," Ask questions to verify identity, such as:
      1. The name as it appears on the tax return (including spouse or "Doing Business As (DBA)"

      2. Dependents' names

      3. Taxpayer's date of birth

      4. Spouse's date of birth

      5. Filing status.

        Reminder:

        Use IDRS to assist in your research.

      You cannot reach the authorized party by phone,
      1. You must make 2 attempts, (at two different times of the day) before rejecting request.

        Note:

        Do not leave a message unless the voice mail specifies the taxpayers name.

      2. Reject the request by correspondence using the appropriate letter.

  4. 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.)

    4. Apologize for any inconvenience.

      If... Then...
      The taxpayer is unsure of request, Ask if he/she has recently applied for a mortgage or other loan.
      The taxpayer is unwilling to provide the requested information, Advise the taxpayer the request will be rejected directly to him/her. (See IRM 3.5.20.3.2, Rejecting Requests)
      Identification was established and you received the information needed to complete the request,
      1. Document the phone call on the case history sheet with the following:

        • The telephone number where the taxpayer was reached,

        • The name of the taxpayer (if the request is for a joint return), and

        • Any other pertinent information.

      2. Continue processing the request.

      Identification was not established, Reject the request. See IRM 3.5.20.3.2, Rejecting Requests.

  5. For rejects by correspondence, you should send all unprocessable requests not resolved by telephone calls to the taxpayer at the "current address," usually provided on Line 3 of Form 4506 , Form 4506-T , or Form 4506T-EZ .

    If... Then...
    The "current address" is not available or incomplete 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 or CC INOLE).
    The 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,
    1. Send the appropriate letter to the third party advising them we cannot process the request.

    2. Direct them to contact the taxpayer.

    3. Do not return a copy of the request.

  6. 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.

  7. When rejecting the request back to the taxpayer (no POA or other valid authorization is involved),

    1. Advise the third party or fourth party we can only provide the taxpayer with a reason for the rejection.

    2. If there is an illegible or altered entry, provide the third or fourth party with a generic statement such as "request is illegible" , "entries are illegible" or " form was altered"

      Exception:

      If the alteration includes the taxpayer's initials consider the form unaltered.

    3. Direct the third party to contact the taxpayer for details.

      Note:

      Circle the fax received date and time and indicate "copy" on the copy being sent to the taxpayer.

    4. Make a copy of the original request and stamp the word "copy" on it. Return the copy to the taxpayer. (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).

    5. File the original form of the rejected request.

    6. Provide all the reasons you are rejecting.

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

  8. 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).

  9. If rejecting to the third party send with the completed requests in the batch. They are subject to the same processing time frame.

  10. Never reject to a fourth party.

    1. Notify the IVES participant the request is being rejected, and

    2. Advise them to contact the taxpayer for an explanation.

    Exception:

    For IVES only, if a valid, corrected request is received from the participant before the taxpayer letter is mailed, and it addresses all of the issues for the rejection, do not issue the taxpayer letter. Process the corrected request.

  11. Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov with further questions or concerns with regard to disclosure.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

3.5.20.3.3  (01-01-2014)
Responses to Requesters for Tax Return/Return Information

  1. Send completed requests to the customer.

  2. No cover letter is required for completed Form 4506 , Form 4506-T , or Form 4506T-EZ , when all requested products are being supplied.

  3. A cover letter is required when responding to written correspondence.

    1. Address the letter to the taxpayer using the name shown on Line 3 of Form 4506-T if different than shown on MF, otherwise use the name line of record at MF for the most current tax period requested (e.g. CC ENMOD, CC INOLE, CC NAMEE, CC NAMEI, or CC NAMES).

    2. Identify enclosures in all appropriate places on the cover letter. Identification such as "Tax Return Information, Copy of Return" or "Transcripts" without designating the exact form with alpha designation is acceptable.

    3. Incomplete designation of a type of tax return, such as Form 1040 , when you are referring to a Form 1040 A, is not acceptable.

    4. A single letter to a third party is acceptable for a batch of requests.

  4. For Form 4506-T or Form 4506T-EZ requests, use the postal mail option on Transcript Delivery System (TDS), whenever possible.

  5. Use a cover letter for rejected or partially completed requests.

    If... Then...
    The request is to be mailed to a third party, Address the letter directly to the third party.

    Reminder:

    A letter may be addressed to a "company" .

    An individual's name is available with company name,
    1. Address the letter "Attention" of that individual.

      Example:

      ABC Mortgage Company Attn: Mary Doe 123 Main St. Anytown, USA 12345–6789

    2. Do not use c/o. In-care-of does not provide authority to receive and use information.

    3. Mention the taxpayer's name in the body of the letter.

    A request is for multiple years involving different spouses,
    1. Ensure the response cover letter is addressed to the correct spouse.

    2. Sending a response to an incorrect spouse may result in an unauthorized disclosure. See IRM 3.5.20.2.1, Inadvertent Disclosure Reporting Procedures.

  6. Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov for assistance in determining the correct recipient(s). This prevents a copy of the letter from being sent to an ex-spouse.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

3.5.20.3.3.1  (01-01-2014)
Correspondence

  1. The use of Nationally approved letters is mandatory for all RAIVS units. The approved letters are:

    • Form 13873-B , "BMF RAIVS Reject Checksheet"

    • Form 13873-I , "IMF Raivs Reject Checksheet" I

    • Form 13873-R, RAIVS/IVES Third Party Reject Notification

    • Notice 1354 , RAIVS Perfect Notice -- 0922

    • Notice 1354-A RAIVS Perfect Notice--8374

    • Notice 1356 , RAIVS FOIA Stuffer

  2. The TDS system used by RAIVS generates all Return/Account transcript, Record of Account and nationally approved letters for each Return/Account Transcript and Record of Account situation.

  3. RAIVS teams in AUSC, CSC, FSC, KCSC, and OSC will use TDS to submit transcripts to IVES participants.

    1. Businesses register via E-Services at www.irs.gov , apply to participate in the program.

    2. Participants are responsible for a user fee payment of $2.00 for each transcript requested.

    3. Expedited delivery service will only be provided through the IVES program.

      If... Then...
      Requesters have not applied to participate in the program, Send the completed requests via regular mail or TDS Postal Mail option.
      An IVES request is rejected,
      1. Fax the reject notification to the number provided by the participant . (See IRM 3.5.20.4.2.5, Rejecting IVES Requests)

      2. Keep the batches intact.

  4. IVES requests are received by fax in the RAIVS unit of one of the five participating service centers which is normally closest to the participants business office or to which the business has been assigned.

  5. Under the IVES process, Courier Service is not available.

  6. In certain instances, it is permissible to fax tax data to taxpayers and their designees, as long as disclosure requirements in IRM 11.3.1.11, Facsimile Transmission of Tax Information, are met.

    Caution:

    RAIVS does not generally fax responses to requesters due to time and equipment limitations nor photocopies of returns due to the large size of the documents.

  7. Do not refer requests for copies of returns, return transcripts, or account transcripts to the Scheme Development Center when there is an open CI freeze. Freeze codes can be found on IDRS using command code IMFOLI (IMF) or BMFOLI (BMF) and are listed under the "FREEZE CODES" title. CI freeze codes are Z- and -Z. Requests received for any other form/product/service should be referred.

  8. If Form 4506, Form 4506-T , or Form 4506T-EZ is received with subpoena or court order and the request is not signed forward to :Local Disclosure. If signed process the request following normal guidelines. If subpoena is received alone, forward to Government Disclosure Liaison (GDL) at your site for processing.

3.5.20.3.3.2  (01-01-2014)
Inquiries

  1. Process inquiries received, either by phone or in writing, regarding status of a request for copies of tax forms, verification of non-filing, or return transcripts as follows:

    1. Obtain date of request and verify it was sent to your office.

    2. Research for an open control base.

    3. Advise authorized customers of status of case.

    4. For inquiries regarding reimbursement of photocopy fees see IRM 3.5.20.5.1.12.1, Reimbursing Prepaid Photocopy Fees.

      Reimbursing Prepaid Photocopy Fees

      If... And... Then...
      Requester inquires about non-receipt of copies or information, A reasonable amount of time for the USPS to have delivered the information has elapsed since the case was closed, Consult management if unable to determine. Provide a copy or information at no additional charge.
      A reimbursement of prepaid fees is requested after the request has been completed,   Advise customer that no reimbursement will be made.

3.5.20.3.3.3  (01-01-2014)
Undelivered or Returned Mail

  1. Receipt and Control function returns undeliverable correspondence to RAIVS function on Form 3210 , Document Transmittal.

  2. Process undelivered or returned mail as follows:

    1. Sort by type of request.

    2. Discard undeliverable/returned, return transcripts. If the requester did not receive these transcripts within 7-10 calendar days, they will have submitted a new request.

    3. Count as new receipts, in the appropriate program.

    4. Pull original requests, if available.

    5. Use guidelines for original product processing to determine if correspondence should be re-mailed.

    6. Check IDRS for a pending address change. (See IRM 3.5.20.2.8, Identification and Authentication for Requests During Preprocessing).

    7. Use taxpayer telephone contact if needed for clarification.

    8. Re-mail to the new address if possible.

    9. Create an "undeliverable file" for those cases where no new address can be located. Keep undeliverable correspondence and a copy of original request, if located.

    10. If undeliverable, and the request processed with remittance, notate the actions taken on original request, and re-file in closed file.

    11. Maintain "undeliverable file" for 45 calendar days from research.

    12. Purge file, and send purged items to be associated with the most current return on file.

    13. Use the "undeliverable file" to research undeliverable refunds and inquiries.

  3. The following chart contains an example of a situation you may encounter. Use this chart to assist in your analysis of undeliverable mail:

    If ... Then ...
    Request was an undeliverable photocopy request sent to taxpayer
    1. Pull original request and verify address

    The request has a different "current address" ,
    1. Correct the address.

    2. Re-mail the correspondence.

    The "current address" on request is the same as address on undeliverable mail, Research IDRS for a new PN address.
    A new PN address is located, Attempt to contact the taxpayer by phone for additional identification and/or verification of address. (See IRM 3.5.20.2.8, Identification and Authentication for Requests During Preprocessing)

3.5.20.3.4  (01-01-2014)
Return Transcript Requests

  1. RAIVS functions use TDS as the primary method for requesting transcripts.

  2. Return transcripts reflect line items as originally filed by the taxpayer.

  3. Return transcripts do not reflect any changes made by IRS or the taxpayer during return processing or after posting of the original return, such as subsequent payments, adjustments, or amended returns.

  4. RAIVS employees have access to nationally approved checkbox and TDS letters.

    Reminder:

    When providing copies of tax returns of partnerships, S corporations, trust or estates (Form 1065, Form 1120-S, Form 1041, and Form 706), attachments, schedules or other listings that include entity information (i.e., name, address, TIN.) of taxpayers other than the filing entity or the requesting party must be removed. For example, a taxpayer requesting a copy of Form 1065 may only obtain a copy of the Form 1065, Schedule K, and the taxpayer's own Schedule K-1.

  5. Use TDS to request return transcripts for information.

    • The short request option may be used.

    • Use the long form and the system will perform more detailed identification and authentication for you.

    If ... And ... Then ...
    The information is to go to a third party, you have a CAF number,
    1. Check the CAF option.

    2. The system will search the CAF and accept or reject the request.

    3. See the TDS Tutorials on the system.

    TDS is down,   Use IDRS Command Code (CC) RTFTP.
    TDS is down, It is an IVES request, Complete required research and Fax the document to the participant at the number provided.

    Note:

    Use this option only upon HQ approval.

3.5.20.3.4.1  (01-01-2014)
General Procedures for Requests for Return Transcripts

  1. Use TDS to order return transcripts for request. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3.4 to order return transcripts.

    If ... Then ...
    TDS is not available, Use IDRS command codes ENMOD, NAMEE, NAMEI, and/or NAMES to research for pending address changes Removed
    A pending address change is located, Consider it the address of record.
    A request is for multiple tax periods involving different spouses,
    1. Ensure the product is delivered to the correct spouse(s) to prevent possible unauthorized disclosure.

    2. Use multiple letters when necessary.

    Questions arise, Call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

  2. Use RAIVS nationally approved letters, Form 13873-I , Form 13873-B , Letter 13873-R,Notice 1354 , or Notice 1354-A only. No local letters are approved for the RAIVS program.

    If... Then...
    The request is mixed, e.g., asking for photocopies and transcripts,
    1. Type in the name if a third party is the recipient.

    2. Keep all batches of requests together, if possible.

    3. Research batch rejects to verify the taxpayer information from the request.

      Note:

      The reject notification can be sent to the third party if a request must be returned to the taxpayer for additional information.

    The research indicates no return posted, See IRM 3.5.20.3.2, Rejecting Requests and IRM 3.5.20.3.3, Responses to Requesters for Tax Return/Return Information.
  3. Sometimes a return transcript is not available for the tax year requested (TY 2006 and prior), yet a return is available on IDRS. Advise the taxpayer that a return transcript is not available, but they can submit a Form 4506 , with proper remittance, for a copy of the posted return.

  4. If TDS is not available, use IDRS CC RTFTP to satisfy IMF requests.

    1. Use a sanitized CC BRTVU for BMF requests (Sanitize this print to remove IRS computer information). If you have questions regarding this, call the Disclosure Help Desk or send an email to *Disclosure@irs.gov.

      Note:

      The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    2. Insert numeric zeros for blank fields normally containing data.

    3. Stamp all pages of RTFTP or sanitized BRTVU with an IRS Received Date stamp.

    4. Use appropriate letter to mail the transcript.

  5. You may use CC IRPTR with definer "W" for "White-out" to sanitize any individual document on-line before printing and giving to a taxpayer. See IRM 2.3.35.9.7 , Payee On-Line Sanitized Transcript, (definer "W" ).

    1. After the user makes an on line transcript request, the user can get a sanitized document screen by changing the definer to a "W" .

    2. The user can initiate a new request using IRPTR with definer "W" using the same command line format as definer "O" .

    3. Each individual document will be sanitized as the user scrolls through the documents page by page. A message will be displayed on line 24 of the screen saying "Taxpayer's Copy" .

    4. The screen can be printed and handed or mailed to a taxpayer.

    If... Then...
    A return transcript is requested for the current year and before the return due date, Research IDRS for a posted return.
    No record is found and the request is for a current year only,
    1. Inform the taxpayer that the current year is not yet available.

      Note:

      The reject notification can be sent to the third party.

    2. Advise taxpayer to resubmit a new signed request in 30 to 60 days after filing and suggest he/she obtain a copy of the return from their tax preparer.

  6. Small Business Administration (SBA) business loan return transcript requests can be identified by the acronym SBA printed at the top of the request.

3.5.20.3.5  (01-01-2014)
Verification of Non-Filing (VNF) Requests

  1. Form 4506-T has a check box for requesting verification that a federal return was not filed for a specific tax period. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3.2 for reviewing the request.

  2. TDS provides VNF information for the current and three prior years.

  3. VNF requests can usually be worked quickly using on line TDS information.

    1. Information about the current processing year is not available until after June 15th therefore, a verification of non-filing letter cannot be issued for the current processing year until after June 15.

    2. A verification of non-filing letter should not be issued for the current processing year until after June 15th.

    Caution:

    If the request is for multiple tax periods involving different spouses, great care should be taken when addressing response cover letter to prevent possible unauthorized disclosure when delivering to taxpayer. If questions arise, call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

    If ... Then ...
    Additional research is needed, Suspend the request.
    The request is for years older than the current and three prior, Reject the request. See IRM 3.5.20.4.2.5, Rejecting IVES Requests.
    TDS is not available, Use nationally approved RAIVS letters to provide information based on the taxpayer's request.
  4. TDS was designed to process third party requests regardless of whether or not a return has posted.

    1. TDS should also be used if IDRS research shows no return has posted and the information is going to the taxpayer.

    2. When using TDS, VNF requests should be sorted and worked as follows:

    If... And... Then...
    The taxpayer is requesting the information be sent to him/her, Not to a third party (Item 5 on Form 4506-T is blank),
    1. Use IDRS to verify that a return has not posted to the requested module.

    2. Enter the request on TDS.

    The third party is requesting the information be sent to him/her, (Item 5 on Form 4506-T is completed with third party information),   Enter the request on TDS.
    No return is located, Requested information is to go to the taxpayer,
    1. Enter the request on TDS.

    2. Use the taxpayer's information in the "third party information" box on TDS.

    No return is located, Requested information is to go to a third party, Enter the request on TDS.
    • A letter will be generated to the third party indicating no return was filed.

    A return is located, Requested information is to go to a third party, Verify taxpayer's address using IAT (ART) tool.

    Note:

    If address can not be verified on IAT or IDRS reject the request


    Enter the request on TDS.
    • A letter will be systemically generated to the taxpayer indicating a return was filed.

    • A letter will be generated to the third party indicating that the request can not be honored.

    A return is located, Requested information is to go to the taxpayer, Verify taxpayer's address using IAT (ART) tool.

    Note:

    If address can not be verified on IAT or IDRS reject the request

    1. Do not use TDS.

    2. Follow procedures in the following paragraph.

  5. If TDS is not available or information can not be obtained from TDS, as with tax periods older than the current and three prior years, process requests for verification of non-filing as follows using nationally approved RAIVS letters:

    If ... And... Then ...
    No return is located,   Notify taxpayer or third party no return was located.
    A return is located, Requested information is to go to the taxpayer, Notify taxpayer a return was located and enclose a transcript.
    A return is located. The taxpayer has authorized non-filing information be sent to third party,
    1. Send notification a return has been located, with a transcript to taxpayer.

    2. Alert the taxpayer our records indicate a return has been located, the third party was not notified.

    3. Notify the third party to contact the taxpayer regarding requested information.

    A return is located and other boxes - Return transcript, Account Transcript, Record of Account - are checked on the request, The taxpayer has authorized all checked information be sent to a third party,
    1. Send available transcripts to the third party and advise if any requested transcripts are not available. (This will show that a return was filed for the tax period(s) requested and verification of non-filing can not be made.)

    2. No addition notification is needed for verification of non-filing.

    A return posting is located and (the W-2 box is also checked on the request), The taxpayer has authorized all checked information be sent to a third party,
    1. Notify the taxpayer a return was located.

    2. Enclose a transcript.

    3. Alert the taxpayer the third party was not notified regarding the verification.

    4. Notify the third party to contact the taxpayer regarding requested information.

    5. Provide the third party copies of available W-2 transcripts.

3.5.20.3.6  (01-01-2014)
Account Information Requests

  1. "Account Information" is information posted after the original return, such as, amended returns, subsequent payments, penalties, interest, etc.

  2. Form 4506-T has a check box to request an account transcript or record of account.

    Reminder:

    Account information requests may also be received on non-IRS forms or in a letter.

  3. Account Transcripts or Records of Account are obtained via TDS (or from IDRS using request type "X" with CC MFTRA if TDS is not available).

    If ... Then ...
    The request is signed by the taxpayer, Use the short request process to send transcripts to the taxpayer or third party.
    The request is signed by an individual with Power of Attorney, Use the long request process.

    Reminder:

    TDS will check the CAF and perform the necessary identification and authentication of the third party.

    If not on CAF reject the request.

  4. An account transcript contains the following information:

    • Name

    • Social Security Number (SSN)

    • Type of form filed

    • Marital status

    • Tax on return

    • Adjusted gross income

    • Taxable income

    • Self-employment tax

    • Number of exemptions

    • Amount of refund

    • Amount of EITC (Earned Income Tax Credit)

    • Account balance

    • Accrued interest

    • Accrued interest computation date

    • Accrued penalties

    • Accrued penalty computation date

    • Self-employment income for taxpayer

    • Self-employment income for spouse

    • Transactions made on the account with detailed explanations

  5. Requests for internal use account transcripts, such as MFTRA-C (Complete) or MFTRA-S (Specific), may be received. While IRS does not advertise these transcripts as official external products, we honor these requests, as long as all the required information is provided and the requester is authorized to receive the information.

    1. Detailed review and sanitization must be made prior to releases

    2. The review and sanitization will vary depending on the identity of the requester, the nature of the transcript, and the level of authorization given to the third party.

    3. See IRM 21.2.3.6, Request for Record of Assessment and Certain Internal Transcripts, for sanitizing procedures.

3.5.20.3.6.1  (01-01-2014)
Account Information Procedures

  1. Requests for internal use transcripts should be processed according to the chart below.

    If ... Then ...
    A request is for account information and requires computation or calculation, Forward to Accounts Management (AM) for processing.
    A request is for penalty calculations, total interest charged, etc., Forward to AM for processing.
    A request is for a module balance, Forward to the Collection function.
    The request does not require a computation or calculation, Process request per IRM 3.5.20.1 through IRM 3.5.20.3.
  2. If TDS is unable to provide the necessary information:

    1. Initiate research to secure the required tax data and research CC INOLE on a joint account.

    2. Research for an invalid SSN.

    3. Use CC IMFOL as a source of "account information" , whenever possible (CC RTVUE, CC RTFTP and CC BRTVU will not reflect subsequent postings).

    4. Use the appropriate request code for CC MFTRA (X, C, A, S, etc.) to provide an account transcript.

    If ... Then ...
    A requester wants an unsanitized Account Transcript,
    1. Advise him/her to submit the request under FOIA to:
      IRS
      Disclosure Scanning Operation 93A
      Post Office Box 621506
      Atlanta, Georgia
      30362-3006

    2. Provide instructions on how to file under FOIA (Notice 1356).

    No record can be located,
    1. Notify the requester that the information is not available using the information provided on the request.

    2. Close the case.

    Caution:

    If a 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, call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

3.5.20.3.7  (01-01-2014)
Request for W-2 Tax Information

  1. IRS maintains Form W-2 information for federal tax purposes. SSA maintains Form W-2 information for retirement purposes. Both agencies assist customers for "program purposes" free of charge.

  2. SSA assists "all customers" seeking Form W-2 information for other purposes for a fee of $38 per tax year requested. Examples of "non-program purposes" where customers must pay for W-2 information include civil court cases, filing state tax returns, or attempts to establish residency.

  3. IRS Form 4506, and Form 4506-T do not have an entry field for indicating information is requested for retirement purposes. While not obligated in the IRS agreement with SSA, IRS provides requested information, if available, for any purpose.

  4. Use TDS to request W-2 transcripts for the current and nine (9) prior processing years. IDRS CC IRPTRW may be used if information is not available on TDS.

  5. IRS has access to copies of returns (with Form W-2 attached) for the current processing year plus the previous nine.

  6. IRS has access to Form W-2 information covering 10 years using CC IRPTRW.

  7. For some tax years, neither IRS nor SSA have access to state withholding information.

  8. Files are usually "complete" by July of the year following the year of the earnings, depending on when the taxpayer filed their return (i.e., all Form W-2 information for tax year 2010 is available as of July, 2011).

3.5.20.3.7.1  (01-01-2014)
Procedures for Form W-2 Tax Information

  1. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3, to ensure paper requests are complete and contain proper disclosure authorization before processing, or, complete the proper disclosure interview with caller.

    Note:

    For RAIVS requests, provide transcripts for both primary and spouse if both SSNs are listed, and both have signed and dated the Form 4506-T for Form W-2, Form 1099, and all forms requests. This will also apply to IVES requests that do not have an indication/clarification of what taxpayer the request is for.

  2. IRS secures index tapes from Social Security Administration (SSA) Tax Year (TY) master file document tapes. IRS is then able to locate a specific SSN or EIN on the IRS copy of the SSA tape. While IRS has generally obtained SSA information for the past 10 years, sometimes the information on hand is not complete.

  3. When IRS cannot provide the information, refer the requester to the SSA.

  4. Form W-2 information may be requested via TDS for the current year plus the 9 previous years. For years not available on TDS, process valid requests as follows:

    If... And... Then...
    Request is for information for tax years earlier than last nine processing years.  
    1. Advise the requester IRS does not maintain information older than nine processing years.

    2. Advise requester to contact the SSA at 1-800-772-1213 or submit a written request.

    3. Written requests can be mailed, along with a fee of $38 for each tax year, if for non-retirement purposes, to:
      SSA Division of Earnings Records Operations
      PO Box 33003
      Baltimore, MD 21290–3003.

    Note:

    If the copy needs to be certified, it costs an additional $32, for a total of $70 each.

    Request is for information for the current year and/or the prior 9 year period.  
    1. Enter request on TDS or use IDRS with CC IRPTR, if TDS is not available.

    2. Associate replies when received.

    3. Initiate responses to customers.

    Request is for withholding information for state or local taxes  
    1. Check to see if a federal tax return is posted for the year in question.

    Form W-2 may be available by submitting Form 4506, with the appropriate fee ($50.00 starting October 1, 2013)
    The return has not been destroyed,  
    1. Advise the requester that a copy of the actual Form W-2 may be available by submitting Form 4506, with the appropriate fee ($50.00 starting October 1, 2013)

  5. Non-IVES Expedite Requests - An expedited request is identified as a Taxpayer Advocate Service (TAS) case, Court case (where IRS is a party), Congressional case, or Statute case. Use TDS to request information if available, if not use IRPTR-W. Use the remarks section to identify expedited cases. Form 3774, Request for Research, should not be used unless local management is consulted and special circumstances exist.

  6. Responses to Requesters - Check the TINs on the original requests to ensure no unauthorized disclosure is made. Remove unrelated documents. Sanitize the output where required, per guidelines in IRM 11.3, Disclosure of Official Information . Send responses, or explanations of rejected requests as instructed on requests.

3.5.20.3.8  (01-01-2014)
Information Returns Transcripts - Form 1099 Information

  1. Generally, information returns are destroyed after processing. Therefore, original documents cannot be retrieved.

  2. Form 1099 information is available via TDS for the current year and the nine (9) prior years.

  3. Use CC IRPTR for information not available via TDS. The master files are updated throughout the year following the issuance of the information document and contain the most current year and nine (9) previous years.

  4. Follow guidelines in IRM 3.5.20.1 through IRM 3.5.20.3, to ensure requests are complete and valid.

    Note:

    For RAIVS requests, provide transcripts for both primary and spouse if both SSNs are listed, and both have signed and dated the Form 4506-T for Form W-2, Form 1099, and All Forms requests. This will also apply to IVES requests that do not have an indication/clarification of what taxpayer the request is for.

  5. If CC IRPTR is used without definer "W" , the following items must be sanitized before the information is released:

    • CASINO Cash Transaction Record (CTR)

    • CTR

    If ... And ... Then ...
    The customer has checked the box on Line 8 of Form 4506-T, The form is signed properly, Include all the products shown on Line 8.
    The customer identifies only a specific item on Line 8 (e.g., Form W-2, Form 1099-G, Form 1099-SSA, etc.), The box is not checked, Provide the specific product(s) requested.

3.5.20.4  (01-01-2014)
Income Verification Express Service (IVES) Requests Processing

  1. This subsection provides instructions for processing requests received on IVES.

3.5.20.4.1  (01-01-2014)
Timeliness Guidelines for IVES Requests

  1. IVES requests must be input and completed by two business days after IRS receipt.

3.5.20.4.2  (01-01-2014)
Requests for Transcripts Under IVES

  1. IVES is a program that allows third/fourth party businesses to request bulk transcripts and receive them, electronically, within two business days after IRS received date.

    • The IVES program is the only expedited service offered by the RAIVS function

    • Courier service is not available under the IVES program

  2. A participating company will fax Form 4506-T or Form 4506T-EZ requests to the IRS accompanied by an IVES Batch Cover Sheet. See IRM 3.5.20.4.2.3 (3) for a list of cover sheet information.

  3. Participants pay a $2.00 user fee for each transcript requested.

    1. The fee is paid by the participant or a business representative through http://www.irs.gov.

    2. Program participants are billed every 30 days depending on usage.

  4. Participants are charged and billed for each situation listed below.

    1. A Return transcript was ordered and processed.

    2. An Account Transcript was ordered and processed.

    3. A Record of Account was ordered and processed.

    4. A Form W-2, Form 1099 transcript was ordered and processed.

    5. The IRS attempted to fill a request but was unable to fill the request because incorrect/incomplete information was provided.

    6. Multiple requests for the same taxpayer and tax period were submitted in the same year, unless specifically requested by the IVES site. Requests must be made on Form 4506-T or Form 4506T-EZ .

3.5.20.4.2.1  (01-01-2014)
IVES Enrollment

  1. Each company participating in the IVES program must complete Form 13803, Income Verification Express Service (IVES) Application, to enroll in the IVES program.

    Note:

    On August 1, 2011 IVES Sites will only accept the current Form 13803 , which must have the acknowledgment checkbox marked agreeing to abide by the guidelines of Pub 4557, Safeguarding Taxpayer Data: A guide for Your Business.

  2. The application requests some basic information for the business, including:

    1. Name, address, telephone and fax number

    2. The name of the principal owner or controlling officer of the company.

      Note:

      The principal can be the owner, business manager or officer who has the responsibility to administer the company’s participation in IVES.

    3. A primary point of contact that would be available on a daily basis in case the IRS needs to contact the company.

    4. A responsible official, or the person who manages the IVES program at each business office location.

      Reminder:

      The company can choose to designate a responsible official or just a principal to oversee the IVES process.

  3. The completed application form is mailed or faxed to one of the five designated RAIVS units closest to the primary operating location of the business:

    • Austin

    • Cincinnati

    • Fresno

    • Kansas City

    • Ogden

  4. Participants are notified of where to submit their Form 4506-T or Form 4506T-EZ requests. This may not be the same location to which the application is submitted.

  5. Take the following steps when the application is received at the IVES site:

    1. Enter the information into the IVES Consolidator Application section of TDS.

      Note:

      An account should be activated or "turned on" for each participant in the program.

    2. Notify headquarters (HQ) when an application has been processed so a decision may be made on where the participant will fax their requests.

    3. Send the participant a "Welcome" message with information regarding their application, including the following: IVES fax number, IVES participant number, and IVES web site link that provides information about the program.

  6. The principal owner, responsible official, and each employee assigned to use e-Services products must register individually to create and have access to a secure mailbox for receipt of IVES products.

    1. The process can be started before, during, or after the IVES application is submitted, but takes two weeks to complete.

    2. The registration process is a one-time automated process where the user selects a user name, password and PIN that will be needed to log onto e-Services.

  7. After verifying the information provided, the IRS mails a registration notice containing a confirmation number to the registrant’s last known address of record.

3.5.20.4.2.2  (01-01-2014)
IVES Program Coordination

  1. An employee will be assigned to handle issues associated with the functioning of the IVES program, in each Service Center containing the IVES program.

  2. The employee, along with the team manager, will be responsible for, but not limited to the following actions:

    1. Inputting participant applications and activating (turning on) Participants and their delegates for the IVES program.

    2. Updating applications as needed.

    3. Notifying participants of their activation into the IVES program.

    4. Discussing general information about the program with Participants and potential customers.

    5. Reviewing and reconciling reports from the Transcript Delivery System (TDS) and associated local reports that outline requests received from Participants with user fee payments made for each tax period requested.

    6. Resolving Participant requests for billing adjustments. This includes ensuring that all necessary manual adjustments are made.

    7. Monitoring the workflow to ensure a two-day turn around time on work received.

    8. Reporting volumes on an inventory log submitted weekly to HQ.

    9. Logging system downtime experienced by employees working the IVES program.

    10. Evaluating system problems reported by RAIVS employees and opening ITAMS tickets for correction.

    11. Reviewing new and completed work/batches submitted by Participants and/or prepared by RAIVS clerks to evaluate adherence to program requirements. This will include providing feedback to the RAIVS clerks if errors are detected on their part.

  3. Telephone Contact is a major component in the administration of the IVES program.

    1. Each site is required to have a telephone line dedicated to the administration of the IVES program.

    2. The telephone number will be given to Participants as their primary contact number for IVES issues.

    3. A primary contact and designated back up will be assigned to the telephone function daily.

    The duties the employee will perform in part or in full will depend on the discretion of local management and will include:

    1. Addressing specific Participant issues.

    2. Researching and responding to customer inquiries and complaints; This includes responding to messages left on the designated phone line.

    3. Discussing general information about the program with Participants and potential participants.

    4. Referring unresolved issues to headquarters whenever appropriate.

    5. Completing a telephone contact log detailing call issues and resolutions, and submitting to HQ when requested.

  4. IVES Reports are used by the IVES sites and HQ to monitor the program. The reports are as follows:

    IVES Reports

    Name of Report Frequency of Report Actions
    Detail Report Daily
    1. Run the report daily.

    2. Use this report to:
      • monitor duplicate processing of requests by IVES clerks
      • ensure the correct product was received and properly billed to the participant

    Summary Report Monthly
    1. Run the report on the first day of the following month.

    Unprocessable Report Daily
    1. Run the report daily

    2. Use this report to:
      • resolve all failed requests
      • work and resolve any unresolved requests that were not corrected systemically

    3. Notify the Participant of any credit adjustment.

  5. To ensure that all work received by the IVES unit is worked in accordance with the principle of First in First out (FIFO), complete the following logs and submit to HQ:

    Log Title Information Requested Due to HQ
    Downtime Log Downtime for TDS, Employee Users Portal (EUP) and Registered Users Portal (RUP) and must contain the following:
    • Actual time the system was down or slow.

    • Number of employees affected.

    • In the Notes portion - any ticket numbers and reason for downtime.

    Note:

    If tickets are opened please send ticket number and reason to HQ analyst upon opening.

    Monday noon EST
    Downtime is defined as occurrences when employees are unable to input requests into the IVES application, due to unavailability of the EUP, the RUP, or the TDS application.
    Inventory Volume Log Receipts and closure volumes Monday noon EST

3.5.20.4.2.3  (01-01-2014)
IVES Processing

  1. IVES requests are received for the following products:

    • Return Transcripts,

    • Account Transcripts,

    • Records of Accounts (ROA) and

    • Form W-2 and/or Form 1099 transcripts (for IMF only)

  2. All work received from Participants are faxed to the IVES team with a batch cover sheet.

  3. The batch cover sheet should indicate the following:

    • Participant’s name,

    • Address,

    • Identification number,

    • Telephone number,

    • Fax number (do not reject if Fax number is missing), and

    • Identifying information for each taxpayer (name, TIN, year and tax form number)

  4. Remove IVES request from the fax machine and verify the cover sheet has the following information:

    1. Ensure Participant ID number is present on batch cover sheet.

    2. All IVES batches must be assigned a batch number by the IVES unit.

    3. Write the IVES batch number on the cover sheet; this batch number will be used as a reference by the Participant in any future contact about work included in the batch.

    4. Verify that no more than 50 tax years are contained in the batch.

    5. Do not break up periods from a single Form 4506-T or Form 4506T-EZ .

    6. If including all periods would cause batch to exceed 50 tax years, create a short batch. Notate actions on batch cover sheet.

    7. Verify that there is a Form 4506-T or Form 4506T-EZ listing each taxpayer, product(s), and tax period shown.

    8. Notate on cover sheet, by check off, that each year and product is present.

  5. Fax an acknowledgement of the verified information immediately if requested by the Participant or if a TDS problem occurs. The acknowledgement should include the following:

    • IVES batch number

    • Participant batch number (if available)

    • First name control from the cover sheet

    • Volume of tax periods/transcripts requested

    • Actual volume received

    • Include comments regarding any missing requests, if appropriate.

    Note:

    The batch cover sheets should be retained and stored with the Form 4506-T and Form 4506T-EZ of the batch.

  6. Before distributing the batches/requests, you may separate them into IMF and BMF.

  7. Use the cover sheet to control and document work on the requests.

  8. Notate on the cover sheet in the "IRS Use Only" area next to the corresponding request when:

    • Form 4506-T or Form 4506T-EZ is rejected, or

    • Forms, tax years or periods are missing from batch, or

    • Line 5 is incomplete

    • Signature is missing

    • Signature is dated more than 120 days prior to IRS received date

    • The form contains illegible information

    • There is a delay in the response from TDS

    See Exhibit 3.5.20-5, IVES Reject Codes, for the appropriate reject code.

3.5.20.4.2.4  (01-01-2014)
Processing IVES Requests in TDS

  1. Participants identify IVES requests by notating their assigned secure mailbox number at the top of the Form 4506-T or Form 4506T-EZ .

    • The participant number is on the cover sheet and their user name or SOR/mailbox is on Line 5 of the Form 4506-T or Form 4506T-EZ. This information identifies those requests for expedited service.

      Exception:

      The SOR/mailbox is acceptable if found at the top of the request.

    • Participants batch forms in batches of 50 tax years or less.

    • Requests are faxed, with a cover sheet, to the RAIVS team closest to their business location or to their assigned team.

    • These requests may only be sent to RAIVS units in Austin, Cincinnati, Fresno, Kansas City or Ogden.

  2. Use TDS to process IVES requests. The following process will be used when working IVES requests.

    1. Review each Form 4506-T or Form 4506T-EZ request for completeness. See IRM 3.5.20.2.6.2.

      Note:

      A reviewed form must still go through the Identification and Authentication process outlined in IRM 3.5.20.2.8

    2. Accept a complete Form 4506-T or Form 4506T-EZ if the requester clearly identifies product(s), tax year(s), and specific taxpayer for receipt of only that information, by underlining, circling, or indicated in a box at the top of the form, etc. If both primary and spouse have signed and dated the request and no taxpayer is specified research for the primary taxpayer.

      Reminder:

      Mortgage Companies, Banks, etc., may choose to include their company name in the Line 5 information. This would be done by placing their name first and then the participants name and address by using in-care-of (c/o) or Does Business As "DBA"

    3. Reject incomplete requests. Notate the reason for the rejection on the cover sheet and send applicable rejection letters. See Exhibit 3.5.20-5, IVES Reject Codes, for appropriate reject code literals.

      Note:

      For IVES Rejects you can also utilize the IVES Reject Notification Spreadsheet. See Exhibit 3.5.20-5

    4. Fax rejection letters for IVES Participants to the number provided on the cover sheet.

      Caution:

      Take steps to ensure the fax number used to send the completed transcripts belongs to the Participant you are servicing.

    5. A copy of the form and a reject letter should be mailed to the taxpayer.

      Note:

      Circle the fax received date and time and indicate "copy" on the copy being sent to the taxpayer.

    6. Enter complete requests into TDS using the short request process and submit to the participants' Secure Object Repository (SOR).

      Note:

      When the information requested by the participant is too large to send to their SOR an email is sent to the employees TDS mailbox, when this happens contact the participant and let them know the information will be faxed to them.

      Reminder:

      Deposit the correct transcripts into the correct SOR, to avoid an inadvertent disclosure.

    7. Enter the correct tracking number on the request document after submission.

    8. Provide transcripts for both primary and spouse if both SSNs are listed, and both have signed and dated the Form 4506-T for Form W-2, Form 1099, and All Forms requests. A charge is made for each individual's transcript.

    9. Check "My Transaction History" to ensure it reflects complete processing (only Standardized CFOL Access Protocol (SCAP) Codes '00' and '02' - see SCAP Code Job Aid) 2313-105. and delivery to the user ID indicated.

    10. Research to resolve any errors.

      If... Then...
      The error can be corrected, Resubmit the request through TDS.
      The error cannot be corrected,
      1. Note the reason for the rejection on the cover sheet using codes from the IVES Reject Code Job Aid.

      2. Mail the applicable rejection letter and form to the taxpayer or authorized third party.

      3. Fax a letter to the Participant.

    11. Input a manual adjustment so that the business will be charged for each tax period transcript on a Form 4506-T or Form 4506T-EZ that has been rejected from the Participant's batch.

      Procedures for Manual Adjustments

      Manual adjustments should be done after each batch is completed.
      Use TDS to perform the manual adjustment on rejected requests.
      Make any adjustment necessary if the participant is charged for a duplicate item provided incorrectly.
      Fax the adjustment information to the participants weekly, at a minimum.
      Respond to participants' disputes daily.

    12. Close and assemble the batch in the following order:

    Assembly of Batches

    Batch Cover Sheet,
    Form 4506-T or Form 4506T-EZ , and
    Participant Reject Letter.

  3. Notification of delinquent IVES participants will be provided by the RAIVS HQ Analyst to the IVES Manager and Coordinator via e-mail by the 15th of every month, unless the 15th falls on a weekend, in which case it will be the next business day.

  4. Refer all delinquent IVES participants to Margaret Matherly at 304-254-3327 (Beckley Finance Center), Robert Shearer at 816-291-9727, Mary Ray at 816-291-9717, or Roxanne Jones at 810-620-6750.

  5. When the participant account has been reactivated, the IVES Manager and/or Coordinator will be notified immediately via e-mail.

  6. Upon receipt of the delinquent listings,

    1. All IVES locations should immediately cease processing those delinquent accounts assigned to their location.

    2. All work currently in process for those delinquent participants should be held.

    If... Then...
    The participant is reactivated prior to the 5 business days Complete the work through IVES processing.

    Caution:

    When completing held work through the IVES process, show the received date and time you received notification of the participants account reactivation.

    The participant is not reactivated within 5 business days, Complete the work through normal RAIVS processing.

  7. When using the IVES TDS Short Request to input BMF requests, there are two options in the "Request By" box on the Product screen - Master File Tax (MFT) Code and Form Number.

  8. Some IVES Participants assign unique numbers to their customers’ accounts often called a "Loan Number" , "File Number" , etc.

    1. These numbers are used by the companies internally to track their work.

    2. This identifier should not be more than ten digits long. Participants have requested that this number be placed in the file information that they receive in their mailbox.

    3. The Participants will place this unique identifier in the upper right hand corner of the Form 4506-T or Form 4506T-EZ .

    4. Use the "Recipient's First Name" field to input this identifier into IVES TDS.

3.5.20.4.2.5  (01-01-2014)
Rejecting IVES Requests

  1. 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 ... Then ...
    Rejecting to the third party,
    1. Send the rejection with the completed requests in the batch.

      Reminder:

      IVES rejections are subject to the 2-day timeliness guideline.

    2. Notify the IVES participant that the request is being rejected and to contact the taxpayer for an explanation.

      Note:

      Add an additional 48 hours for full completion when the determination has been made to correspond with the taxpayer.

    3. Do not reject to a fourth party.

    A valid corrected request is received from the participant before the taxpayer letter is mailed and it addresses all of the issue for the rejection,
    1. Do not issue the taxpayer letter.

    2. Process the corrected request.

  2. Any further questions or concerns with regard to disclosure call the Disclosure Help Desk at (866) 591–0860 or send an email to *Disclosure@irs.gov.

    Note:

    The Disclosure Help Desk number is for internal use only and should not be given to taxpayer.

3.5.20.4.2.6  (01-01-2014)
Requesting Re-submission of Form 4506-T or Form 4506T-EZ

  1. There are situations, such as TDS downtime, that may require the re-submission of IVES requests.

  2. Before instructing IVES participants to resubmit a request, the following actions must be taken by the IVES coordinator:

    If... Then...
    Two business days have not passed, Advise the Participant that processing time frames have not expired.

    Note:

    No authorization should be given to resubmit.

    Two business days has expired since the date the Participant indicated the request was submitted,
    1. Verify that the original request was received by RAIVS.

      Note:

      There should be a Form 4506-T or verified cover sheet available.

    2. Check "My Transaction History" on TDS to determine if the request was processed and the current status of the request.

    The request was processed,
    1. Advise Participant of status.

    2. Do not authorize re-submission of the request.

    The request was not processed and two business days has expired,
    1. Ask Participant to re-submit the request.

    2. Advise the Participant to notate on the batch cover sheet that the work is a re-submission and the identity of the individual directing them to re-submit.

    3. Process the request immediately.

3.5.20.4.2.7  (01-01-2014)
IVES Manual Adjustments

  1. Manual adjustments can be made for the current billing period only.

    1. All manual adjustments must be input into the Billing Adjustment screen in TDS.

    2. All adjustments must have "Reason for Adjustment" data input at the time of the adjustment. See table below for a complete list of adjustment codes and reasons.

    3. The manager or designated individual must review adjustments input by IVES employees.

    4. This review must ensure that the appropriate documentation exists for the adjustment. A listing of adjustment codes follow:

      Note:

      The primary adjustment codes used for the IVES program are 02 and 08. Other codes may be used at the discretion of local management.

    Adjustment Code Adjustment Reason
    01 Currently not used.
    02 Transcript requests processed, but failed because of invalid data on Form 4506-T.
    03 Transcripts delivered, but system could not determine the success status because of notification failure.
    04 Transcripts delivered within 2 business days, but system could not determine the success.
    05 Duplicate request and was rejected by the system.
    06 Transcript not received within 2 business days.
    07 Multiple transcripts received.
    08 Other (User will have 500 character space for explanation)

3.5.20.4.2.8  (01-01-2014)
IVES Dispute Adjustments

  1. Dispute adjustments occur when a Participant disagrees with a bill received for IVES services:

    • Disputes are handled by the IVES Coordinator or Team manager.

    • Disputes can be made for prior billing periods only.

    • All requests for adjustments should be received via fax due to the presence of sensitive but unclassified (SBU) data.

    • The requests should be received within 3 days of the end of the month following the billing month (i.e., December billing disputes would be handled before the end of January).

3.5.20.4.2.8.1  (01-01-2014)
IVES Dispute Adjustments Procedures

  1. If an IVES participant disputes any portion of the charges received for transcript requests, specific information and actions are needed to resolve the dispute. Information that the Participant must submit includes:

    1. A copy of the original cover sheet showing the IVES batch number and confirmation that requests were received by IVES.

    2. A copy of the original Form 4506-T or Form 4506T-EZ.

    3. The reason for the dispute - duplicate request; truncated transcript; incorrect year received; wrong form number (MFT); wrong type of transcript received; receipt of transcript not requested.

  2. Coordinators should take the following action to resolve disputes:

    1. Locate the batch information in question.

    2. Research internal tools to determine if a request was processed more than once. Use the Detail Report and My Transaction History on TDS.

      If... Then...
      A request was processed more than once,
      1. Research to identify the internal batch number.

      2. Pull the batch.

      3. Review to determine if the duplication was a result of IRS error or if the Participant re-submitted the request.

      The request was resubmitted at the direction of the IVES unit, Check batch cover sheet for notation that the Participant was directed to re-submit.
      Participant was billed twice for a request that he was directed to resubmit, Issue a credit to the Participant.
      Duplication is a result of the Participant resubmitting work without having been directed to do so by the IVES Unit, Do not issue a credit to the Participant.
      Duplication is a result of an erroneous IVES action, Issue a credit to the Participant.
      The Participant states that they never requested or received a product,
      1. Research by pulling the designated batch.

      2. Verify if a request is present.

      A request is present, Do not issue a credit to the Participant.
      A request is not present, Issue a credit to the Participant.
      A Participant is provided a transcript for a tax year not requested, Issue a credit to the Participant.

    3. Provide the Participant with documentation which includes a copy of the acknowledgement sheet showing the confirmation of receipt.

  3. It is the Participant's responsibility to provide the information listed in paragraph (1) as "information that must be submitted by Participant " .

    1. If the Participant is either unable to, or fails to submit this information, deny the requested adjustments.

    Reminder:

    Follow the guidelines shown in IRM 3.5.20.4.2.9 for Notification of Processing Adjustments.

3.5.20.4.2.9  (01-01-2014)
Notification of Processing Adjustments

  1. Respond in writing to all requests for adjustments submitted by participants.

    If... Then...
    The IVES unit rejects a request for an adjustment from a Participant,
    1. Explain the reason for rejection to the Participant.

    2. Provide any back-up documentation necessary to support the rejection.

    The adjustment request is approved, Advise the Participant that:
    1. The request was approved.

    2. The date of the approval.

    3. The approximate date the adjustment should be reflected in their billing.

    Caution:

    Since this correspondence will include SBU data it will need to be faxed or sent by mail to the Participant.


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