Group Managers will continually review information gathering activities conducted by employees under their supervision and prepare appropriate documentation that these reviews have been accomplished.

Conduct formal reviews of information gathering activities in accordance with IRM 5.1.18, Locating Taxpayers.

Reviews of information gathering activities ensure:

Conduct reviews to the degree necessary to satisfy the responsible official that there has been compliance with Service policy, guidelines, and procedures.

Area Directors will provide that reviews are conducted of area information gathering activities to ensure the areas are meeting their responsibilities in identifying areas of noncompliance and adequately monitoring and managing the area's information gathering activities.

Area Directors will determine the frequency of reviews and the extent of documentation necessary to reflect the accomplishment of these reviews.

Area Directors will coordinate reviews with Disclosure Officers to ensure that the Privacy Act requirements are being observed in accordance with IRM 11.3, Disclosure of Official Information.

Defer collection on the amount of the refund until information about the check is received from Treasury. Follow up if a response is not received within 90 days.

Proceed with collection on any remaining balance above the refund amount.

If the taxpayer says the signature on the check was forged or that the check was fraudulently negotiated, secure a signed statement to this effect from the taxpayer and a copy (both sides) of the cancelled check. Make two copies each of the cancelled check (both sides) and the signed statement.

Forward the original of the statement and one copy of the cancelled check (both sides) to the Campus Accounting function. Request that the accounting function forward the information to the Financial Management Service (FMS) for appropriate action. Request that you be informed of the action taken.

If FMS will not determine whether the taxpayer's signature on the cancelled check was valid or forged (e.g. the one year period in which FMS must act against the bank has expired) and the Campus Accounting function does not make a timely valid or forged determination, send a copy of the statement, cancelled check (both sides), and a recently filed return signed by the taxpayer to the Service's forensic laboratory in Chicago for handwriting analysis . Take action consistent with the handwriting analysis.

If it is determined that the taxpayer's signature on the cancelled check was forged and the monies from the refund were not received by the taxpayer, the amount of the refund will only be restored to the taxpayer's account if:

When third party information is required, transcribe or request copies of the pertinent information. If you need to make and pay for photocopies, claim photocopy fees on your travel voucher.

Provide taxpayers with a receipt for returns or documents when requested by taxpayers or their representatives. Use an official received date stamp to stamp a copy of the transmittal letter or a copy of the return or document. Do not stamp a "duplicate" which is completed in pencil.

Maintain official "Received" date stamps in each office where it is necessary to record received dates, such as for filed returns.

When not in use, protect assigned stamps against unauthorized or indiscriminate use. Provide the stamp with HIGH SECURITY. The stamp should contain the following elements:

Protect work related property and tax related records in your custody against loss, theft, fire, destruction, alteration and unauthorized disclosure.

To prevent theft and unauthorized disclosure, do not leave work items, including remittances, unattended, even in IRS offices. Convert cash payments to a bank draft or money order by the close of the business day on which it is collected, or as soon as possible on the next business day.

While in a home, keep work related property and tax related data under personal observation or in a locked container or room for protection.

When work related property and tax related data needs to be kept in a car, lock the items in the trunk and lock the car. Exercise judgment when deciding to store the work items in the car. If the car does not seem to afford adequate protection, take necessary precautions to ensure proper security.

Collection employees authorized to receive cash from taxpayers should be aware of techniques for detecting counterfeit money. Literature can be obtained from field offices of the Secret Service. These offices can also arrange for lectures to groups of employees who receive cash payments. Management should refrain from requesting the Secret Service to instruct personnel on an individual basis.

If a taxpayer provides evidence that a remittance, sent or given, to the IRS was altered, refer the matter to TIGTA, Regional Inspector General for Investigations.

Evidence for referral includes:

Input Transaction Code (TC) 470, and forward the referral to the nearest TIGTA Office. TIGTA will conduct an investigation and report the results of the investigation to the area director.

Notice 609 informs individuals of their rights under the Privacy Act to privacy in non-criminal investigations. This notice is automatically sent to individuals with IMF return delinquency first notices:

Offices will furnish Notice 609 to taxpayers:

Mail out Notice 609 in a separate envelope when it cannot be included with other correspondence directed to the taxpayer.

IRC 4424 restricts disclosure of an original, copy, or abstract of a return, payment, or registration related to wagering, or any record required for making such return, payment, or registration. This includes information come at by the exploitation of any such document or record.

Section 6103(e)(8) provides for disclosures pertaining to deficiencies assessed with respect to persons who have filed jointly but are no longer married or no longer reside in the same household. IRC 6103(e)(8) provides that, upon written request, certain limited information regarding one spouse must be disclosed to the other spouse, in writing, relative to tax deficiencies with respect to a jointly filed return. IRC 6103(e)(8) does not apply to deficiencies that may not be collected by reason of IRC 6502.

A written request, submitted by the taxpayer or the taxpayer's authorized representative, is required if the taxpayer desires a written response pursuant to IRC 6103(e)(8). The information provided under IRC 6103(e)(8) may also be provided under IRC 6103(e)(1)(B) in conjunction with IRC 6103(e)(7) without a written request.

IRC 6103(e)(9) provides for disclosure to one person who has been assessed the trust fund recovery penalty (TFRP) pursuant to IRC 6672, certain limited information regarding other persons assessed the penalty for the same underlying tax. IRC 6103(e)(9) is effective for requests received after July 30, 1996.

Disclosures pursuant to IRC 6103(e)(9) may be made only upon receipt of a written request. Such request must be signed by the person actually assessed the TFRP or his/her duly authorized representative.

Disclosures should be limited to the specific tax periods associated with the assessed requestor's TFRP. Not all responsible officers receiving the penalty are assessed for the same periods. See the general rules as outlined in IRM 11.3, Disclosure of Official Information.

Disclosures made pursuant to IRC 6103(e)(9) shall be made in written form upon receipt of a proper written request from a person who has been assessed the penalty or their duly authorized representative. The disclosure will be limited to the specific tax period associated with the requester's TFRP and may include:

Information that cannot be disclosed in response to a request pursuant to IRC 6103(e)(9) includes the following:

The Service is authorized to develop procedures relative to controlling the frequency with which any requester can make requests pursuant to IRC Section 6103(e)(9). Until such procedures are developed at a national level, Service personnel should follow locally developed procedures.

If the case is not assigned to a revenue officer, the information will be provided by Technical Support, Case Processing Support or Insolvency Support, depending on the status of the case. Disclosure may only be made by personnel so authorized under the most current revision of Delegation Order 156.

If one responsible party believes there are unexplored sources of collection from other parties, accept and process the information as appropriate. Do not inform the other parties of the results, other than as indicated in (1) above.

Requests for collection information in 6672 cases which cannot be disclosed under 6103(e)(9) should be referred to the Disclosure Officer, or the taxpayer or the taxpayer's representative should be instructed to make a Freedom of Information Act request.

IRS Regulation 26 CFR 301.6103(c)-1(c) authorizes the IRS to accept non-written requests or consents authorizing the disclosure of return information to third parties assisting taxpayers in resolving Federal tax related matters. Only the taxpayer or his/her authorized representative, who has been previously given the authority by a Power of Attorney to appoint other designees, can give an Oral Disclosure Consent. This change is significant for hearing impaired or non-English speaking taxpayers who may contact you through a relay operator or other third person. You should complete the same disclosure verification as if you were talking directly to the taxpayer.

Oral Disclosure Consents may be taken from taxpayers, or his/her authorized representative, who have open account issues or to whom some type of notice has been issued from IRS. The disclosure of return information must be limited to the information covered in the verbal consent and disclosure can only be made to third parties helping taxpayers resolve a Federal tax matter. The Oral Disclosure Consent expires when the account issue is closed. To record an Oral Disclosure Consent for a taxpayer inquiry refer to IRM 21.1.3.3.2

Such disclosures shall not be made unless the request or consent is received by the Internal Revenue Service, its agent or contractor, or a Federal government agency performing a Federal tax administration function in connection with a request for advice or assistance relating to such function. This procedure does not apply to disclosures to a taxpayer's representative in connection with practice before the Internal Revenue Service (as defined in Treasury Department Circular No. 230,31 CFR part 10).

Ensure all parts are complete and signed by the representative and taxpayer.

Mail or fax Form 2848 or Form 8821 to the appropriate Centralized Authorization File (CAF) campus in Memphis, Ogden, or Philadelphia (International) depending on the taxpayer’s state of residence. See IRM Exhibit 21.3.7-3, CAF Units and State Mapping, to determine which campus should receive the third party authorization. The appropriate campus information is also included on the Instructions for Form 2848 or on Page 2 of Form 8821. Per IRM 21.3.7.4(3), IRS employees should forward authorizations which qualify for recording within a recommended 24 hours of receiving validating information on the form.

Document the case history with the date and campus where the form was faxed or mailed. Retain a copy in the case file; if the authorization was faxed, retain the original in the case file.

Retain the original third party authorization in the case file if it is:

Request a statement from the taxpayer or the taxpayer's representative cancelling an existing third party authorization.

Note the area office name or area office code at bottom of cancellation where cancellation was received by the Collection function.

Review cancellation to ensure basic information is correct.

Send statement of cancellation to CAF Unit at the appropriate campus.

Third party authorization documents are maintained on an automated Centralized Authorization File (CAF). The CAF consists of taxpayer records and representative records.

IDRS Command Code CFINK may be used to research third party authorization files.

Researching CFOL Command Code CAFOL will access CAF files nationwide.

The CAF system will automatically direct copies of notices and correspondence to the authorized individuals.

Qualified representatives shall receive any notice or other written communication required or permitted to be given to the taxpayer in the matter concerning the taxpayer. If there is more than one representative, notice to one representative is sufficient.

Upon written request, furnish to the taxpayer’s representative notices and written communication issued to the taxpayer concerning offers in compromise and trust fund recovery penalty assessments.

Furnish only copies of taxpayer communications to the taxpayer representatives that have a direct bearing on the nature of his/her representation.

Form 8655, Reporting Agents Authorization, maintained on the Reporting Agent's File (RAF) authorizes reporting agents to sign and file federal employment tax returns and/or make federal tax deposits for the taxpayer. Agents may also receive copies of notices, correspondence, and/or transcripts relating to the returns filed by the agent.

Form 8655 does not grant authority that allows a revenue officer to disclose the details of a case. However, since the Reporting Agent is involved in the filing of the tax returns and/or the payment of the taxes, they often have the information needed to resolve an open case. A revenue officer should readily take documentation provided by a Reporting Agent and then determine if it can be used in working the related case.

The Office of Professional Responsibility (OPR):

OPR may censure, suspend, disbar from practice before the IRS, any tax practitioner who is shown to be incompetent or disreputable, or who fails to comply with any part of Circular 230, or, with intent to defraud, willfully and knowingly misleads or threatens a client or prospective client. OPR also may impose a monetary penalty against a practitioner's for violations of Circular 230, or against a practitioner's employer's or other entity if the employer or other entity knew of, or reasonably should have known, of the misconduct. IRS employees have an obligation to report suspected practitioner misconduct to OPR. See IRM 5.1.1.7.6.2 for procedures for reporting suspected practitioner misconduct.

OPR will consider patterns of inappropriate conduct in determining whether to bring a disciplinary action against a practitioner. Three common patterns are outlined in IRM 5.1.1.7.6.1.

Because practitioner abuse also may be an indicator of potential fraud, it may be appropriate to discuss practitioner misconduct with your Fraud Tax Advisory (FTA). Additionally, decisions to refer the practitioner to the Treasury Inspector General for Tax Administration (TIGTA) or the Fraud program for potential criminal sanctions must be clearly documented on any OPR referral.

Suspected post-employment violations under section 207 of title 18 of the United Stated Code should be reported to the appropriated management officials who, after consultation with the office of the Associate Chief Counsel (General Legal Services), Ethics and General Government Law branch, may refer the matter to TIGTA for investigation.