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Part 4. Examining Process

Chapter 4. AIMS Processing

Section 28. Revenue Agent Reports (RAR’s) Sent to States

4.4.28  Revenue Agent Reports (RAR’s) Sent to States

4.4.28.1  (02-08-1999)
Introduction

  1. This chapter contains disclosure guidelines.

  2. Disclosure guidelines allow for an exchange of information between IRS and state agencies. An agreement will be negotiated with each state agency that wishes to receive tax information, with the Disclosure Officer acting as the IRS liaison.

  3. The agreement will include types of returns and return information, tolerances and criteria, additional information (i.e. Copies of Closing Letters), and transmittal procedures.

4.4.28.2  (02-08-1999)
Responsibility

  1. Case Processing Support personnel are responsible for the following precedures:

    1. Photo copy the RAR’s which meet locally agreed-upon criteria. Ensure the copy is both complete and legible.

    2. Complete Item 39 of Form 5344 when a copy of the RAR is prepared for a state agency. Enter the appropriate Disclosure Code per Exhibit 4.4.28–3. This item should only be completed if disclosure is to the State Tax Agency. Disclosures to other State Agencies (i.e. Child Support Enforcement Agencies) must be reported using manual procedures detailed below in IRM 4.4.28.3.

    3. After case closure, and after all terminal rejects have cleared, forward the copies to the state agency.

      Note:

      A comprehensive quality review must be performed before copies of RAR’s are shipped to state agencies.

4.4.28.3  (02-08-1999)
Manual Reporting

  1. If a disclosure is made to an agency whose code is Manual not compatible with AIMS, or if disclosure is of NMF information, the reporting will be done manually by preparing Form 5466B. See IRM 4.4.28–1.

  2. Mail these forms, under cover of Form 3210 to Service Center Disclosure Officer, no later than the last workday of each month.

    Note:

    These forms may be forwarded through Disclosure Officers, at local option.

4.4.28.4  (02-08-1999)
References

  1. IRM 11.3, Disclosure of Official Information Handbook contains additional information including procedures on Form 5466B, Multiple Record of Disclosure.

Exhibit 4.4.28-1  (02-08-1999)
Form 5466B— Multiple Record of Disclosure

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Preparation of Form 5466B
(Reference: IRM 4.4.28.3)
Prepare this form in original only. Use seperate forms to record disclosures from the IMF and the BMF (IMF/BMF disclosures may not be combined on the same form).
Box 1–4 Service center use only
Box 5–6 Self-explanatory
Box 7 Optional
Box 8–9 Constant preprinted on this form
Name Control: Enter the first four letters of the taxpayer’s last name. If name is unknown, enter four "x" ’s (xxxx).
SSN/EIN: Enter the Social Security Number or Employer Identification Number as applicable. If the TIN is unknown, enter nine "8" ’s (888888888).
Tax Period: Enter period in YYYYMM format. For disclosures involving more than one year, enter each tax period on the following line. No additional information (name control, SSN) needs to be entered on the subsequent lines after first full entry has been made.
Disclosure Date: Date disclosure was made in MMDDYYYY format.
Nature of Disclosure Code: Enter "4" (Photocopy furnished with or without prior inspection agency code).
Agency Code: Enter the three digit code appropriate to the state agency to whom the disclosure is made. See Exhibit 4.4.28–2.
Purpose Code: Enter "11" (Pursuant to IRC 6103(d) to State tax officers for State tax administration.)
ADP Source Code: Enter appropriate three digit ADP Source Code. For Forms 1040, MFT 30, always use ADP Code 400. For non-IMF, by MFT see Exhibit X– .
See IRM 1272, Disclosure of Official Information Handbook, Text (38)40, for more information.

Exhibit 4.4.28-2  (02-08-1999)
ADP Source Codes

(Reference: Exhibit 4.4.28–1 Cont. (1))
     
  Activity  
MFT Code ADP Code
01   484
02 202 490
02 203–223 489
02 224 491
02 225 489
02 241–265 489
02 287–290 490
03   473
04   485
05   498
06   488
09   487
10   483
11   486
16   484
29   463
50   462
51   400
52   471
58   493
60   492
61   470
62   470
63   474
64   474
77   471
78   471

Exhibit 4.4.28-3  (02-08-1999)
Disclosure Codes

(Reference: IRM 4.4.28.2)  
       
Alabama 163 Montana 181
Alaska 192 Nebraska 147
American Samoa 201 Nevada 188
Arizona 186 New Hampshire 102
Arkansas 171 New Jersey 122
California 194 New Mexico 185
Colorado 184 New York 111*
Connecticut 106 New York — RAR’s only 811
Delaware 151 North Carolina 156
District of Columbia 153* North Dakota 145
Florida 159 Ohio 131
Georgia 158 Oklahoma 173
Guam 200 Oregon 193
Hawaii 199 Pennsylvania 123
Idaho 182 Puerto Rico 166
Illinois 136 Rhode Island 105
Indiana 135 South Carolina 157
Iowa 142 South Dakota 146
Kansas 148 Tennessee 162
Kentucky 161 Texas 174
Louisiana 172 Utah 187
Maine 101 Vermont 103
Maryland 152* Virgin Islands 167
Massachusetts 104 Virginia 154
Michigan 138 Washington 191
Minnesota 141 West Virginia 155
Mississippi 164 Wisconsin 139
Missouri 143 Wyoming 183
*When AIMS is used for accounting for disclosure to these state tax agencies, two disclosures will be recorded on the Master File. Therefore, AIMS should only be used when both a return and RAR regarding the same taxpayer are simultaneously disclosed to these agencies.

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