21.1.3 Operational Guidelines Overview

Manual Transmittal

September 08, 2021


(1) This transmits revised IRM 21.1.3, Accounts Management and Compliance Services Operations.

Material Changes

(1) Various editorial changes were made throughout the IRM to correct hyperlinks, revise wording in paragraphs to clarify procedures, update websites and IRM references, correct punctuation, grammar and spelling errors, and any other changes as necessary.

(2) Corrected IRM author name to show new IRM author.

(3) Effects on other documents, deleted previous version’s data and revised to show new date of superseded IRM.

(4) Audience, Deleted hyphen from in person.

(5) IRM, Activated hyperlink for IRM 1.2.1.

(6) IRM, Corrected AMS to Account Management Services, corrected LITC to remove hyphen, added a space between Low and Income, added the following acronyms to table: ATIN, Adoption Taxpayer Identification Number, IDT, Identity Theft, IDTVA, Identity Theft Victims Assistance, ITIN, Individual Taxpayer Identification Number, ODC, Oral Disclosure Consent, TCD, Technical Communication Document.

(7) IRM, Hyperlink for FMSS Reporting Page corrected.

(8) IRM, Removed hyphen between Low and Income and corrected hyperlink for Low Income Taxpayer Clinics.

(9) IRM, Corrected "is" to "are" .

(10) IRM, Hyperlink for Computer Security Incident Reporting Form corrected .

(11) IRM, Added "See IRM, Clean Desk Policy for more information" to the end of the paragraph .

(12) IRM, Added the word "unauthorized" into third sentence .

(13) IRM, Added apostrophe to "spouse’s" .

(14) IRM, Updated paragraph to clarify difference between SSN and ITIN and added reference to IRM

(15) IRM, added 3rd bullet "Complete name and DOB on DDBKD" .

(16) IRM Added statement “but are not limited to” to second paragraph, added parenthesis around second bullet, removed two bullets that are now obsolete, and corrected IRM reference to IRM in bullet 7.

(17) IRM, Moved "only" from second sentence to third sentence and deleted repetitive words, corrected punctuation errors, and moved last sentence to separate Note for clarity. .

(18) IRM, corrected misspelling. .

(19) IRM, Added sentence to end of the paragraph about exception for Reporting Agents.

(20) IRM, Made changes to punctuation, moved "when possible" to beginning of sentence and added more information about what the tool will allow the user to select.

(21) IRM, Added "s" to "response" to make plural.

(22) IRM, Corrected punctuation and spacing errors.

(23) IRM, Period removed from Heading title.

(24) IRM, changed "disclosure" to "authentication" .

(25) IRM, Added sentence to end of paragraph to explain that procedures do not apply to third parties, and corrected punctuation errors.

(26) IRM, Combined first two sentences to eliminate redundancy and added statement to the end of the sentence that the end of the call includes hang-ups and accidental disconnects.

(27) IRM, Corrected punctuation errors.

(28) IRM, Corrected punctuation errors.

(29) IRM, Corrected punctuations errors and added "but" into the bullet.

(30) IRM, Corrected punctuation and spacing errors.

(31) IRM, Removed word "authority" from sentence and corrected punctuation and grammar errors.

(32) IRM, Corrected punctuation error.

(33) IRM, Corrected punctuation errors.

(34) IRM, Added statement that IAT Disclosure tool may assist with CAF research and corrected punctuation errors.

(35) IRM, Replaced list in paragraph with a table for clarity, reduced Taxpayer Digital Communication to acronym in the table, and corrected punctuation error.

(36) IRM, Corrected punctuation errors.

(37) IRM, Added bullet to reference MFT 31.

(38) IRM, Corrected punctuation error.

(39) IRM, Corrected punctuation errors, added guidance to read entire section of IRM before following procedures in (13) an (14) to fifth sentence and changed "their name" to "paid preparer’s name" in second Note for clarity.

(40) IRM, Corrected punctuation errors.

(41) IRM, Removed redundant words "is limited to" .

(42) IRM, Corrected punctuation errors.

(43) IRM, Added a second Note about extended filing deadline for 2020 returns.

(44) IRM, Corrected punctuation errors.

(45) IRM, Corrected punctuation errors.

(46) IRM, Added clarifying statement about differences between 2020 and 2019 and prior returns for PIN and PTIN.

(47) IRM, Corrected punctuation errors and added statement after PTIN about Third-Party Designee checkbox for BMF returns, and moved Third-Party Designee’s PIN reference to new bullet.

(48) IRM, Corrected punctuation errors.

(49) IRM, Added statement about high-risk authentication on deceased accounts with identity theft markers.

(50) IRM, Deleted repetitive words "tax period" .

(51) IRM, Added "and" between name and EIN.

(52) IRM, Corrected hyperlink for Form 8453.

(53) IRM, Changed "parties" to "party’s" .

(54) IRM, Deleted "USC" .

(55) IRM, Corrected hyperlink for FMSS Incident Reporting.

(56) IRM, Corrected hyperlink for OEP Repository.

(57) IRM, Corrected punctuation errors.

(58) IRM, Deleted end of paragraph statement “if the threat seems valid” to eliminate confusion.

(59) IRM, Corrected link to IRM 11.3.34 and deleted repetitive words “for additional disclosure information” at end of sentence.

(60) IRM, Added link to TIGTA website.

(61) IRM, Removed period from beginning of sentence and created paragraph 8 to replace break in paragraph.

(62) IRM, Corrected titled of Form 14157 and corrected punctuation in second bullet.

(63) IRM, Corrected punctuation in first bullet.

(64) IRM, Corrected hyperlink to irs.gov.

(65) IRM, Added word "generally" to statement.

(66) IRM, Removed capitalization error in "taxpayers" .

(67) IRM, Abbreviated Taxpayer Bill of Rights to acronym TBOR.

(68) IRM, Added statement "including open identity theft cases" to clarify sentence.

(69) IRM, Corrected punctuation errors.

(70) IRM, Added Form 12412 to sentence and changed "campuses’ responsibility" to "responsibility of the campus" in (b) Note.

(71) IRM, Changed "is" to "are" in Option 2.

(72) IRM, Changed IRM to IRM

(73) IRM, Corrected punctuation and spacing errors and removed bullet for installment agreement reference, now obsolete.

(74) IRM, Corrected title of IRM reference

(75) IRM, Replaced "2001-18" with "2010-16" and added clarifying statement about oral request guidelines for Revenue Procedure 2010-16.

(76) IRM, Replaced "disclosure" with "authentication" .

(77) IRM, Corrected punctuation errors.

(78) IRM, Changed "parties" to "party’s" and added "should be entered" to sentence.

(79) IRM, Corrected IRM reference to IRM

(80) IRM, Corrected punctuation errors and changed "husband or wife" to "spouse" .

(81) IRM, Removed quotes from second bullet.

(82) IRM, Changed "will begin" to "began" .

Effect on Other Documents

IRM 21.1.3, previously revised June 21, 2021, is superseded, effective 10-01-2021. (


All IRS employees, in Business Operating Divisions (BODs), who are in contact with taxpayers by telephone, correspondence, or in person.

Effective Date


Karen M. Michaels
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This IRM covers an operational overview of information on general disclosure, safety and security and a variety of issues that come up on general taxpayer contacts.

  2. Audience: The primary users of this IRM are all employees within LB&I, SB/SE, TE/GE, TAS and W&I.

  3. Policy Owner: The Director of Accounts Management.

  4. Program Owner: Policy and Program Procedures BMF, Wage and Investment, Accounts Management.

  5. Primary Stakeholders: The primary stakeholders are employees in all Business Operating Divisions (BOD) who have direct contact with taxpayers, representatives or other third-parties.

  6. Program Goals: To provide disclosure guidance for Accounts Management and Compliance employees as well as providing specific guidance on a variety of topics that may arise during taxpayer contacts.


  1. Employees in the Accounts Management (AM) and Field Assistance (FA) organizations respond to taxpayer inquiries and phone calls as well as process claims and other internal adjustment requests. The disclosure sections of this Internal Revenue Manual provide instructions, guidelines and procedures necessary to fulfill our obligations under the disclosure laws.


  1. Refer to IRM 1.2.1, Servicewide Policies and Authorities - Servicewide Policy Statements, for information. This section also references IRC 6103(a), as well as IRC 7213 and IRC 7213(a).


  1. Account Management’s Policy and Program Management Section has responsibility for information in this IRM. Information is published in this IRM on a yearly basis.

  2. Additional information is found in IRM, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Controls

  1. Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs). For reports concerning quality, inventory aged listing, please refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, and on the Control-D/Web Access server, which has a login program control.

  2. Program Effectiveness: Program effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

  3. Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.


  1. For a comprehensive list of IRS acronyms please refer to the Acronym Database. Some commonly used acronyms not defined on first use are listed below:

    Acronym Definition
    AMS Account Management Services
    ATIN Adoption Taxpayer Identification Number
    CAF Centralized Authorization File
    CSIRC Computer Security Incident Response Center
    CTIOS Computer Telephony Integration Object Server
    EIP Economic Impact Payment
    ERO Electronic Return Originator
    FMSS Facilities Management and Security Services
    FOIA Freedom of Information Act
    IAT Integrated Automation Technologies
    IDRS Integrated Data Retrieval System
    IDT Identity Theft
    IDTVA Identity Theft Victims Assistance
    ITIN Individual Taxpayer Identification Number
    LITC Low Income Taxpayer Clinics
    ODC Oral Disclosure Consent
    OPI Over-the-Phone Interpreter Service
    OSA Oral Statement Authority
    MeF Modernized e-File
    POA Power of Attorney
    RAF Reporting Agent File
    RCA Reasonable Cause Assistant
    SSN Social Security Number
    SOR Secure Object Repository
    TAC Taxpayer Assistance Center
    TAS Taxpayer Advocate Service
    TCD Technical Communication Document
    TDC Taxpayer Digital Communication
    TDS Transcript Delivery System
    TIA Taxpayer Information Authorization
    TIGTA Treasury Inspector General for Tax Administration
    TIN Taxpayer Identification Number
    VODV Victim of Domestic Violence

Related Resources

  1. For additional information on disclosure guidelines see The Disclosure and Privacy Knowledge Base, and IRM 11.3, Disclosure of Official Information. Other resources include the FMSS Incident Reporting page, as well as the TIGTA website.


  1. This section provides operational guidelines to ensure quality service when assisting taxpayers, representatives, and other third parties. You must become familiar with these guidelines to assure that taxpayer rights are upheld, disclosure safeguards and privacy rights are maintained, and safety and security issues are addressed in the proper manner.


    Ensure taxpayer information and "Official Use Only" (OUO) information displayed on terminals is safeguarded when needed. Terminal screens must be concealed (covered, powered off, etc.), to ensure taxpayer and OUO information is safeguarded. See IRM, IDRS Security for additional information.

  2. Oral Disclosure Consent and Oral Statement Authority guidelines are included to assist you in closing account inquiries on-line, (i.e., Initial Contact Resolution) without additional research, documentation, or referral.

  3. The Taxpayer Bill of Rights adopted by IRS in June 2014 and codified at IRC 7803(a)(3), provides that taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS. They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received. For additional information refer to the Taxpayer Bill of Rights.

  4. IRS employees may refer taxpayers to Low Income Taxpayer Clinics (LITCs) that resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes and provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Referrals to LITCs may include finding the location(s) of the nearest LITC(s) and providing the eligibility requirements, locations, and contact information found on Pub 4134, Low Income Taxpayer Clinic List. A locator for LITC sites can be found at Low Income Taxpayer Clinics. IRS employees can locate LITC sites via SERP who/where under Low Income Taxpayer Clinics.

  5. The IRS mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the Service. No taxpayer should be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.

  6. If a taxpayer believes they have been discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer that they can forward an e-mail to *EDI.Civil.Rights.Division@irs.gov, or send a written complaint to: Internal Revenue Service, Office of Equity, Diversity and Inclusion, CRU, 1111 Constitution, NW, Room 2413, Washington, DC 20224. To file a complaint online, a complaint form can be found at Civil Rights On-Line form.

General Disclosure Guidelines

  1. Internal Revenue Code (IRC) Section 6103(a) establishes the general rule that returns and return information are confidential and can only be disclosed to the extent the disclosure is specifically authorized in IRC 6103 or by another section of the Code.

  2. You must be sure that you provide information to the correct taxpayer or authorized representative.

  3. IRC 7213 and Section 7213A, provide criminal penalties and IRC 7431 provides civil remedies against the Internal Revenue Service (IRS) and its employees or contractors in case of unauthorized disclosure or inspection.

  4. In compliance with the above laws, one of the most critical and sensitive responsibilities of every IRS employee is the confidential handling of tax returns and return information.

  5. You must not disclose any tax return information until you are certain that the person with whom you are speaking is the taxpayer or an authorized third-party.

  6. It is the responsibility of all IRS employees to protect taxpayer confidentiality and to understand when access to or disclosure of taxpayer information is authorized by law. This includes the protection of information displayed on a computer screen.

  7. Information regarding disclosure of confidential tax information under the Freedom of Information Act (FOIA) and the Privacy Act may be found in IRM 11.3, Disclosure of Official Information. For further information call the Disclosure Help Desk at 1-866–591–0860 or e-mail at disclosure@irs.gov. The guidelines within this IRM apply to inquiries regarding Electronic Federal Tax Payment System (EFTPS) enrollment and electronic tax payments.


    The Disclosure Help Desk is an internal number and should not be given to taxpayers.

  8. When you receive a call from a taxpayer regarding his/her tax account information, you are under no obligation to determine if the taxpayer is using an unsecured platform such as a cell phone. However, if you become aware that the taxpayer is using a cell phone (e.g., the taxpayer states they are calling from a cell phone, etc.), you may advise the taxpayer of the disclosure risk of using the cell phone to discuss his/her account information.

  9. You may use the following tools, if available, when providing tax return and tax return information to a taxpayer or third-party:

    • AMS (Account Management Services)

    • IAT (Integrated Automation Technologies)


      For more information on IAT tools see Exhibit 21.2.2-2 Accounts Management Mandated IAT Tools.

Disclosure Definition

  1. Disclosure is defined as making known to any person, in any manner, a return or return information.

  2. A return includes any tax return, information return, declaration of estimated tax, claim for refund, schedule, attachment, amendment or supplement that is required to be filed or is filed by, or on behalf of, a taxpayer. See IRM 11.3, Disclosure of Official Information and Document 6986, Protecting Federal Tax Information for IRS Employees.

  3. Return information includes, but is not limited to:

    • Acknowledgment of whether or not a return has been filed

    • Examination/Audit reports

    • Tax account information

    • Taxpayer delinquent account information

    • Taxpayer identification numbers

    • Taxpayer names and addresses

    • Transcripts of account information


    For information regarding disclosure of health insurance data reported on Form 1095-A, see IRM, Disclosure of Taxpayer Data.

Authorized and Unauthorized Disclosures

  1. Disclosure of return information is authorized if there is a statutory exception under Title 26 to the general rule of confidentiality. For example, under IRC 6103, information can be given to the taxpayer or the taxpayer may consent to the disclosure of his or her return or return information to a third-party. Also, IRS employees may share returns and return information among themselves where the employees have a "need to know" to perform their tax administration duties.

  2. To avoid unauthorized disclosures of return information, immediately identify the taxpayer or his/her authorized representative when answering telephone inquiries or initiating telephone contacts involving discussion of returns or return information. The risk of unauthorized disclosure is greatest when employees, using Integrated Data Retrieval System (IDRS), Account Management Service (AMS), Automated Collection System (ACS), and Automated Underreporter Project (AUR), initiate telephone contacts or answer telephone inquiries.

  3. When you provide tax information to another employee, be sure the employee has a "need to know" for a tax administration purpose. If you are not sure, ask your manager.

  4. An unauthorized disclosure occurs when an IRS employee discloses a return or return information to someone who is not authorized to receive the information.

  5. If you suspect that an IRS employee has made a knowing or negligent disclosure of a return or return information, report it directly to the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484.

    • Field employees report these matters to their local TIGTA office.

    • Headquarters employees report these matters directly to the TIGTA office at 800–366–4484.

  6. If a call or reply is received indicating a disclosure may have occurred in the mailing, faxing, or electronic transmission of a notice, transcript, or letter (e.g., multiple notices or letters in a single envelope with another taxpayer's information), or the taxpayer states they received IRS mail, e-mail, or a fax belonging to another taxpayer, follow instructions in IRM, Erroneous Correspondence Procedures - Report Erroneous Correspondence Process.


    Read IRM, Erroneous Correspondence Procedures, prior to forwarding any case to the Red Button process. For more information see IRM, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents.

  7. If the disclosure of sensitive information does not involve taxpayer correspondence (for example, a verbal disclosure), or it involves the loss or theft of sensitive information (the loss or theft of hardcopy records or documents, packages lost during shipment, etc.), report it to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM), via the PII Breach Reporting Form upon immediate discovery. For additional information see IRM, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents.

  8. If the incident involves the loss or theft of an IRS Information Technology (IT) asset (computer, laptop, router, printer, removable media, CD/DVD, flash drive, cell phone, Blackberry) report it to Computer Security Incident Reporting Center (CSIRC) using the Computer Security Incident Reporting Form.


    For information on loss or theft of IT assets, see IRM, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents. For additional information see the If/Then Guide for Reporting Incidents/Breaches and Report Losses, Thefts or Disclosures on the Disclosure and Privacy Knowledge Base page.

  9. Never leave taxpayer information exposed so that it can be seen by others who may be unauthorized to see the information. See IRM , Clean Desk Policy for more information.

Required Taxpayer Authentication

  1. For purposes of identification and to prevent unauthorized disclosures of tax information, you must know with whom you are speaking, complete name and title and the purpose of the call/contact. It may be necessary to ask the caller or visitor if he or she is an individual taxpayer (primary or secondary), a business taxpayer (sole proprietor, partner, or corporate officer), or an authorized third-party. Accounts Management Customer Service Representatives are required to use the IAT Disclosure Tool to perform required and additional taxpayer authentication when the IRM requires it. See Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools.


    Inadequate authentication of the identity of a caller could result in an "unauthorized disclosure" of return or return information. If an IRS employee makes a knowing or negligent unauthorized disclosure, the United States may be liable for damages. See IRC 7431. If an IRS employee makes a voluntary, intentional, unauthorized disclosure, the employee may be subject to criminal penalties including a fine, imprisonment, and loss of employment.


    If working at a Taxpayer Assistance Center (TAC), you must ask first for a valid, unexpired, government issued photo identification (ID). If the visitor does not have a photo ID, proceed with the required taxpayer authentication as outlined in this IRM section or third-party authentication as outlined in IRM, Third-Party (POA/TIA/F706) Authentication.

  2. The IAT Disclosure Tool alerts users to account conditions when identity theft is a factor/suspected and documented. A list of identity theft action codes can be found in IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing. See IRM 25.23.1, Identity Protection and Victim Assistance - Policy Guidance, for more detailed information on specific identity theft action codes. When disclosing information on accounts involving multiple entities, mixed periods, cases involving open ID Theft related transactions, or MFT 32 accounts additional authentication must be completed before disclosing information. Refer to IRM, Additional Taxpayer Authentication, for high-risk authentication procedures. For cases with open controls under IDT1, IDT3, IDT8, IDT9, MXEN, SCRM or SSA2, see IRM, Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases, and IRM, Telephone Inquiries Regarding Tax-Related IDTVA Cases.


    When you determine that the person with whom you are speaking is being coached with the answers to the disclosure probes, you must verify if the caller is the taxpayer or someone else calling on the taxpayer’s behalf. Once you have determined that the caller is not the taxpayer, you must complete the required disclosure probes with the taxpayer and then secure verbal consent from the taxpayer to discuss the matter with the third party. IRS employees are authorized to accept a taxpayer's verbal consent to disclose account information to parties assisting the taxpayer in resolving a tax matter. For additional information, see IRM Other Third-Party Inquiries, and IRM, Requirements for Oral Authorization.

  3. If you can assist the caller/taxpayer, perform the authentication probes shown in paragraphs (5) or (7) below. If the caller is a third party, see IRM, Third-Party (Power of Attorney (POA)/Taxpayer Information Authorization (TIA)/F706) Authentication, and follow the outlined authentication procedures. If at the conclusion of the disclosure process, (basic and additional) the caller fails authentication, use AMS issue/narrative to leave a brief note recording the failed disclosure.


    Do not proceed with authentication probes if the caller is an unauthorized third party. If the caller has information to provide on the taxpayer's behalf, accept the information according to IRM, Other Third-Party Inquiries.

  4. If you cannot assist the caller, transfer the call to the appropriate application, using the TTG (Telephone Transfer Guide). Do not proceed with authentication probes.

  5. Required IMF authentication probes:

    1. Taxpayer Identification Number (TIN) - Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) – If the taxpayer is inquiring about a jointly filed return, only one TIN is necessary, preferably the primary number. The secondary TIN may be required if the primary is unavailable, or for use as an additional authentication check. See IRM, Disclosure Guidelines for ITIN Data, for specific ITIN research.


      In the event the name and TIN provided by the caller at the beginning of the call do not match our records, ask the caller to verify their information. Terminate the call if, after probing, the information provided still does not match our records. Ask the caller to check their records and call back.

    2. Name – as it appears on the tax return (for the tax year(s) in question), including spouse’s name for joint return.

    3. Current address - If taxpayer fails to provide the correct address of record, but correctly responds to all of the other items, (IMF - name, TIN and date of birth) you may request additional taxpayer authentication pursuant to IRM, Additional Taxpayer Authentication.


      If you are unable to verify the address on the Integrated Data Retrieval System (IDRS), request the address as it appears on the last tax return or as modified by IRS records.

    4. Date of birth (DOB) of primary or secondary taxpayer - If the taxpayer fails the DOB probe, but correctly responds to all other items above (name, TIN, address), you may request additional taxpayer authentication pursuant to IRM, Additional Taxpayer Authentication.


      If there is a discrepancy with the DOB on IRS records (CC INOLE) for an SSN but you are confident (taxpayer has passed authentication requirements) that you are speaking with the taxpayer, advise the taxpayer to contact the Social Security Administration (SSA) at 800-772-1213 or www.ssa.gov to correct the error. For DOB discrepancies on an ITIN, refer to IRM .


      Filing status was removed as a required probe on December 12, 2011, however, knowledge of the filing status of any year or multiple years in question is vital to understanding if the individual inquiring is entitled to receive information on a given tax year. Take caution on any jointly filed return to ensure the individual is authorized to receive the information on the year or years in question.


      See Exhibit 21.2.2-2 for those employees mandated to use the IAT Disclosure Tool.

  6. For first time filers, if the return is not completely processed or rejected, you can verify:

    • Amount of refund and filing status on CC FFINQ

    • Name control and DOB on CC INOLE

    • Complete name and DOB on CC DDBKD

  7. Required BMF Authentication probes:

    1. Taxpayer Identification Number (TIN) - Employer Identification Number (EIN) or Social Security Number (SSN).


      If the customer is unable to provide the TIN but correctly responds to the name probe, request additional authentication. See IRM, Additional Taxpayer Authentication. For example, a previously issued EIN that has not been recently used or an EIN that was recently assigned.

    2. Name - as it appears on the account or as shown on INOLES. It may be necessary to probe the caller for the correct information using additional authentication information such as Limited Liability Company (LLC) or "Doing Business As" (DBA) for Sole Proprietor/Partnership. A member’s LLC authority is determined by the type of business entity and the member’s authority within that business structure. See IRM, Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e), for more detailed information on who can have access to types of business entities.


      The decision to authenticate is made at the conclusion of all the necessary probes along with additional authentication when needed to help make that determination. If the caller is inquiring about multiple tax periods and MFTs you must be certain that the individual is authorized to receive information on each tax period and MFT.

    3. Current address - If taxpayer fails to provide the correct address of record, but correctly responds to all of the other items (e.g., Name and Title) request additional taxpayer authentication pursuant to IRM, Additional Taxpayer Authentication.


      If you are unable to verify the address on IDRS, request the address as it appears on the last tax return or as modified by IRS records.

    4. For Form 709 (MFT 51) calls the disclosure probes are TIN, name and address of the return and date of birth of the taxpayer.

    5. For Form 706 (MFT 52) calls the disclosure probes are SSN of the estate, name and address on the return and date of death or date of birth of the taxpayer, whichever is applicable.


      If available, you may use AMS Privacy and Disclosure screens to access IDRS.

  8. If a taxpayer requests account information and there is no open account issue or a notice has not been issued on the account, then more research is needed to prevent unauthorized disclosure. Examples of open account issues include but are not limited to: balance due issues, amended return, Taxpayer Delinquency Investigation (TDI), certain freeze codes, or IRS initiated correspondence. See IRM, Additional Taxpayer Authentication, for additional information on the high-risk authentication process. Issues that require additional taxpayer authentication may include requests for:

    • Account information other than refund status.

    • A transcript or tax account information sent to an address that is not the address of record (transcript requests mailed to the current address of record with no verbal account information exchanged is not high-risk criteria.)


      If the taxpayer is asking for transcripts (tax account, tax return, record of account, wage and income, verification of non-filing) and you are unable to verify required authentication, advise the caller to submit Form 4506-T, Request for Transcript of Tax Form, to the appropriate Return and Income Verification Services (RAIVS) unit. See IRM, Authentication Procedures for Identity Theft, when the account contains an ID theft marker.

    • Verification of estimated tax payments on an account without a filed or posted return can be made to the secondary taxpayer when the preceding year shows a joint return with that same secondary taxpayer and Remittance Transaction Register (RTR) shows the joint ES voucher or joint check showing the intent to make joint ES payments.


      If the taxpayer is requesting verification of estimated tax payments in response to a notice received, see IRM, Estimated Tax (ES), for additional information.

    • Accounts where there was a CP Notice 53 series issued for the tax period in question. See IRM, Refund Inquiry Response Procedures, for additional information.

    • IP PIN issues where the taxpayer calls concerning a lost, misplaced, or non-receipt of a CP01A containing their IP PIN, or was unable to retrieve their IP PIN via the application. See IRM, Lost, Misplaced or Non-Receipt of IP PIN.

    • Open controls under IDT1, IDT3, IDT8, IDT9, MXEN, SCRM or SSA2 (see paragraph 2 above).

    • Accounts with an MFT 32.


      Calls with Taxpayer Protection Program (TPP) involvement received by non-TPP CSRs do not require additional authentication unless there are other account conditions, such as an open or unresolved identity theft marker, which indicate additional authentication must be completed. See IRM, Non Taxpayer Protection Program Telephone Assistors Response to Taxpayers, when the call meets TPP criteria.


      The IAT Disclosure tool alert box is designed to alert the user of some conditions that may require additional authentication. Account research is needed to determine the account status.

  9. Taxpayers or authorized third parties may ask for return information or information contained on a TDS transcript or internal IDRS transcript to be provided verbally. This information can be shared verbally if the caller passes the appropriate authentication and there is a current, prior, or unresolved account issue that is related to the request for return information or information contained on a transcript. If there is not a current, prior, or unresolved account issue, the caller may only be provided with a transcript. Refer to IRM 21.2.3, Transcripts, for information on determining transcript types, self-help options and delivery methods.


    This policy has changed in recent years to be consistent with other IRS policies that are now in place, such as no longer faxing transcripts, masking transcripts, and directing the caller to self-help options when they are attempting to obtain the prior year AGI. The policy does not limit the access to any information but now provides a different method to obtain the information in order to protect taxpayer data and help guard against identity theft.

  10. Part of the mission of the IRS is to help make all taxpayers fully compliant in both filing and paying their taxes and to assist in any way to ensure they are able to file. Not all information requested is available in a transcript format and, after proper authentication, can be provided verbally upon request. We will continue to provide information on topics such as:

    • Refund Inquiries.

    • Confirming an entity establishment date.

    • Acknowledge the presence of a debt indicator.

    • Perform a compliance check. This would include verifying non-filing of returns and working to resolve balance due accounts.

  11. For refund inquiries from Electronic Return Originators (EROs), Transmitters, or Intermediate Service Providers (ISPs), see IRM, e-File PINs and Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. An exception applies for Reporting Agents, who are entitled to verbally receive payment and deposit schedule information. See IRM for more information.

  12. To validate a caller's/visitor's information (e.g., name and TIN) prior to providing any tax account information, you must research one or more of the following Corporate Files on Line (CFOL) or Integrated Data Retrieval System (IDRS) Command Codes (CCs). Generally, you will start your search with CC INOLE.

    • CC INOLE

    • CC IMFOL

    • CC BMFOL

    • CC RTVUE

    • CC BRTVU

    • CC TRDBV

    • CC NAMES

    • CC NAMEE

    • CC SUMRY

    • CC TXMOD

    • CC ENMOD

    • CC REINF


    You may research CC IRPOL for additional verification, but do not use this research as a primary or only source of taxpayer verification.


    The IAT Disclosure Tool assists the user in verifying the identity of a caller and determining if the caller is authorized to receive confidential tax information or represent the taxpayer. The AMS Privacy and Disclosure Verification screens can also access IDRS for disclosure purposes.

  13. After satisfactory verification, provide the information requested. Once verification is complete for a BMF sole proprietor inquiry, it is not necessary to re-verify if the caller has an IMF inquiry and the IMF entity data indicates the same name and address.


    This would also pertain if an IMF inquiry call was received first and verification was complete, it would not be necessary to re-verify for a BMF sole proprietor inquiry.

  14. See IRM 11.3.2, Disclosure to Persons with a Material Interest, for information on authorized recipients of return information.


    For information regarding the disclosure of health insurance data reported on Form 1095-A, see IRM, Disclosure of Taxpayer Data.

  15. For instructions on answering Congressional inquiries, see IRM, Taxpayer Advocate Service (TAS) Guidelines. For additional instructions on disclosure to designees and practitioners, see IRM 11.3.3, Disclosure to Designees and Practitioners.

  16. You must fully authenticate a caller who has elected/defaulted to a Customer Service Representative (CSR) via the Integrated Customer Communications Environment (ICCE). Authentication is required even if the caller has passed the Identification and Authentication (I&A) probes for the ICCE call.


    Because there is always a possibility of an ICCE input error, always verify the taxpayer's TIN before discussing his/her account.

  17. For disclosure authentication related to ITIN contacts, refer to IRM, Disclosure Guidelines for ITIN Data.

Additional Taxpayer Authentication

  1. When account conditions require additional authentication, the IAT Disclosure Tool has been enhanced for both IMF and BMF calls to produce a series of automated questions on a pass/fail basis to try and help determine if the caller can be authenticated. Select the option based on the taxpayer response. Do not discuss the answers with the taxpayer. Accounts Management employees are mandated to follow the procedures below for additional taxpayer authentication.


    Employees working the Taxpayer Protection Program (TPP) should follow disclosure procedures in IRM, Taxpayer Protection Program (TPP) High-Risk Authentication (HRA) Procedures. Employees taking phone calls on the TPP application should choose the TPP HRA option on the IAT Disclosure Tool.

  2. After required authentication is completed, the tool will allow you to choose any tax year. When possible, the user should select the most recent year available to attempt additional high-risk authentication , or the most appropriate year depending on any specific account conditions or available tax documents. You may also select from a list of previous years, including a tax year where there is no processed return. If there is enough data present on the year selected, the tool will provide a series of≡ ≡ ≡ or more random questions from at least ≡ ≡ ≡ ≡ different data sources. NOTE: The tool selects from command codes IRPTRL, RTVUE/BRTVU, TRDBV, INOLET, IMFOLT/BMFOLT and DDBKD. A list of questions for IMF asked by the tool can be found in IRM, Taxpayer Protection Program (TPP) High Risk Authentication (HRA) Procedures, under the Possible Questions column. You can use this list as a good source of questions when manual authentication research is necessary.

  3. If there is not enough data present in the year selected, the tool will provide an option to choose a different year. If there is not enough data from the ≡ ≡ ≡ most current filings, then you may use the tool’s manual authentication process. It will provide a drop-down menu of the available sources listed above and the user can choose a source to manually research, choosing questions that would not be easily guessed or discovered. Checking at least ≡ ≡ ≡ ≡ data sources is preferred but not required on manual research if the account data is limited. Some BMF entity types will have limited data and can be passed with at least two correct responses from one data source.

  4. For both IMF and BMF the tool will provide a pass/fail response once you have asked all the questions presented and marked the appropriate response. The tool should provide the appropriate error message if any of the questions are not answered. Once verified, assist the caller following normal IRM procedures. Use AMS issue/narrative to leave a brief note recording any failed disclosure.


    It is important to answer all the questions presented by the tool. The tool recently added the command code VERIF. That command code will work in the background to collect data from responses to IMF questions. The data will be used to help shape future policy decisions on the disclosure process. VERIF does not collect data on the BMF side.

  5. There will be other situations when some manual research may be necessary. Calls on married filing joint accounts from the secondary SSN may require some manual research since data pulled from the primary on some command codes are unique to that SSN (e.g., city of birth).

  6. For calls where the taxpayer has an ITIN you can attempt to use the enhanced HRA tool to generate questions and validate the caller. Some questions generated on the tool will require access to the ITIN Real Time System (RTS) to validate the response.

  7. For some dependent questions pulled by the tool, there may be multiple responses in the answer portion, such as the SSN and date of birth field. Consider the question a pass if the caller provides one correct SSN or DOB from those provided. NOTE: The data source for dependent names will only provide those born after 1998.

  8. There will be times when systemic issues may cause problems with the tool’s ability to produce the needed data to authenticate due to temporary command code outages or an IDRS issue. Manual research is required for both IMF and BMF accounts when the tool is unable to produce the necessary information to validate the caller. Use the data available from the account or return to attempt to validate at least two additional items from multiple data sources when possible.

  9. When considering what probes to ask on IMF or BMF, determine which probes would most likely be known only by an authorized party. Try to eliminate those that may be easily discovered or guessed.


    Testing and piloting will not uncover all potential issues on any tool. IAT will continue to work to resolve any issues that come up on the revised Disclosure Tool. Prior to opening a ticket on any issue please check the IAT Known Issue page for any reported problems.

Initial Authentication Transfer Procedures/Transfer PIN

  1. Accounts Management and ACS assistors who use the IAT Disclosure tool to cover full disclosure per IRM, Required Taxpayer Authentication, are able to provide the taxpayer a 4-digit transfer personal identification number (PIN) generated by the IAT tool if the call must be transferred within Accounts Management, TAS or to ACS for further action. A list of AM extensions available for transfer is located in the Telephone Transfer Guide under the Taxpayer Authentication (Transfer) PIN. The transfer PIN will help the taxpayer avoid repeating the full disclosure process with the next Accounts Management, TAS or ACS assistor on a transferred call.


    For more information ACS assistors can see IRM, Transfer Personal Identification Number (PIN) Generation.

  2. If it is necessary to transfer the call to another assistor in Accounts Management, TAS or ACS, generate the transfer PIN and explain the transfer to the taxpayer following normal transfer guidelines. Before you transfer the call, you must:

    • Provide the taxpayer with the 4-digit transfer PIN generated by pressing the “Generate Transfer PIN” button located on the IAT Disclosure tool.

    • Ask the Taxpayer to repeat it back to you.

    • Explain the need to provide their name and the TIN and to inform the next account assistor of the 4-digit transfer PIN you provided to them at the beginning of that call and that the transfer PIN is good only for this call and any subsequent transfers that result from this call.

  3. The transfer PIN process is designated for use when you perform required taxpayer authentication located in the IRM, Required Taxpayer Authentication, as well as additional authentication in the IRM, Additional Taxpayer Authentication, when necessary. It does not pertain to authentication done in the IRM, Third-Party Authentication (POA/TIA/F706), for any third-party authentication (Power of Attorney, Taxpayer Information Authorization, Third-Party Designee or Oral Disclosure Consent).


    This policy was updated in March of 2021 to allow the transfer PIN to cover both required as well as additional authentication.

Accepting Transferred Calls When the Taxpayer Provides a 4-Digit Transfer PIN

  1. Taxpayers may inform an IRS assistor they have a 4-digit transfer personal identification number (PIN) provided by the previous IRS assistor. Assistors should take the PIN from the taxpayer and ask for the TIN and whom they are speaking with, complete name and the purpose of the call/contact.

  2. Input the taxpayer’s TIN into the IAT Disclosure Tool. If you are able to verify the 4-digit transfer PIN provided by the taxpayer on the IAT Disclosure Tool, you are considered to have met full authentication per IRM, Required Taxpayer Authentication, as well as the IRM, Additional Taxpayer Authentication, when required.


    At this time the transfer PIN is only good on an Individual Master File (IMF) to IMF transfer or a Business Master File (BMF) to BMF transfer within the same TIN. The taxpayer is only validated on the TIN that holds the transfer PIN.

  3. If you are not able to verify the transfer PIN, or your business function is not participating in the transfer PIN process, apologize to the taxpayer and resume normal disclosure procedures found in IRM, Required Taxpayer Authentication. If you are unable to verify the PIN through the Disclosure Tool, you can check to see if a PIN was provided but has expired by checking CC ENMOD. ENMOD history will indicate the 4-digit transfer PIN and the date the PIN was issued. If history indicates that the PIN was provided on a previous day, apologize to the taxpayer and explain that the transfer PIN is no longer valid, and continue normal disclosure procedures.

  4. The disclosure transfer process covers both the required taxpayer authentication in IRM, Required Taxpayer Authentication, as well as IRM, Additional Taxpayer Authentication, when it is required. It does not apply to third-party authentication in IRM, Third-Party Authentication (POA/TIA/F706).

  5. The PIN is only valid on the initial call and all multiple transfers for the same call. The PIN will expire at the end of the call which generated the transfer PIN, including any accidental disconnects or hang-ups that may occur.


    The end of the call includes any accidental disconnects or hang ups.

  6. Third-party callers who are authenticated through the IRM"Third-Party (POA/TIA/F706)" Authentication as well as IRM, Third-Party Designee Authentication, and IRM, Oral Disclosure Consent/Oral TIA (Paperless F8821), will follow normal disclosure guidelines on both the original call as well as the transferred call.

Third-Party (POA/TIA/F706) Authentication

  1. When responding to a third party (anyone other than the taxpayer) who indicates they have a third-party authorization on file, or states they are submitting a new or original authorization, complete the appropriate research. For Power of Attorney (POA), Form 2848, and Tax Information Authorization (TIA), Form 8821, research the Centralized Authorization File (CAF) using CC CFINK or via the IAT Disclosure tool, if applicable, before providing any tax account information.

  2. To verify that the caller is an authorized third party of the taxpayer, research the CAF. In order to research the CAF, you need the following information:

    • Taxpayer’s Name

    • Taxpayer’s TIN

    • Third-Party’s Name

    • Third-Party’s Number (also known as: Rep number, CAF number) but see (11) below for exception

    • Tax Period(s) in Question

    • Tax Form(s) in Question


    The IAT Disclosure tool will research the information listed above automatically when the TIN or EIN is entered.


    An authorized third party calling on a married filing joint account only needs to provide the TIN of the taxpayer who authorized them to act on their behalf. They do not need to have and are not required to provide the other TIN on the account for validation purposes. Only one individual on a married filing joint account needs to sign a Form 2848 or Form 8821 in order to make the form valid.



    If the third-party caller or your research indicates that the taxpayer is deceased, the third-party authorizations (POAs, TIAs) are nullified. If the caller was previously authorized before the taxpayer’s date of death, do not disclose the information. However, determine if the caller is authorized to receive information after the taxpayer’s date of death. See IRM, Deceased Individuals, for more information. If the CAF research shows the POA’s powers as modified, identified as “M” in the authorizations field on CFINK, you must request a copy of the authorization from the POA to determine what modifications exist on line 5b before assisting the authorized third party.

  3. As part of an ongoing effort to combat identity theft, the IRS is requesting some personal information, in addition to the CAF number, from tax professionals, or anyone accessing tax related information via the Form 8821 or Form 2848. The purpose is to confirm the identification of the person calling prior to releasing sensitive information. The intent is to enhance protections for tax professionals and their clients. After establishing the third-party authorization is valid for the account, you must validate the POA/TIA by performing an abbreviated authentication process on the caller’s SSN following procedures in paragraph 5, (a) and (d) in the IRM, Required Taxpayer Authentication. The POA/TIA must pass authentication on their SSN to be validated as an authorized third party.
    There are two exceptions to this policy. The first exception is when the taxpayer/client contacts the IRS via phone or in person and the POA/TIA is either part of the phone conversation or present in the room with the taxpayer/client. If the taxpayer/client passes basic authentication and additional authentication, if applicable, and you can validate the CAF authorization is on file, you may speak to the POA/TIA without needing to secure or verify the SSN or date of birth information from the POA/TIA. The exception applies to both the Form 2848 and the Form 8821. Consider the following for each form:

    • Form 2848 - In the case of the POA, the Form 2848 must already be on file, and the representation authority of the POA is limited to the authority granted in that form. You must obtain clear oral confirmation from the taxpayer/client of the identity of the POA, check that information with the Form 2848 that is on file and record the contact using AMS history once the POA’s identity is confirmed. Once the taxpayer/client has confirmed the POA’s identity, it is not necessary for the taxpayer/client to remain present on the call or in person, but the ongoing conversation with the POA must remain within limits of the filed Form 2848.

    • Form 8821 - In the case of a TIA, the Form 8821 need not be on file. After authenticating the taxpayer get clear oral consent from the taxpayer to the disclosures to be made during the conversation and document the consent in the AMS case history. If there is a Form 8821 on file and you have performed authentication with the taxpayer and validated the authorization, the TIA-holder may continue the conversation even if the taxpayer later leaves the call or meeting because the extent of disclosure authorization is clear on the form. If there is no Form 8821 on file but you have performed authentication with the taxpayer and the taxpayer provided clear oral consent to the disclosures to be made during the call or meeting, disclosure authority is limited to the duration of the call or meeting and the taxpayer must remain part of the conversation throughout. If the taxpayer leaves the conversation, the employee must end the call or meeting.

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See paragraph 7 for AMS narrative updates needed.

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡" ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


    When an account is not marked with one of the indicators above and IRS personnel become aware of potentially fraudulent or suspicious CAF activity through taxpayer contact or during their normal duties, see IRM, How to Report a Compromised or Potentially Compromised CAF Number.

  6. Unprocessed authorizations containing a CAF number received via fax or in person will also need to be manually researched for CAF status. See paragraph 8 below.

  7. If the authorized third-party caller is representing a firm or business listed on the CAF file, they must provide you with their full name and the name of the firm or business. AMS history on the taxpayer account must be documented providing the caller’s full name and the name of the firm or business. Example: AMS Issue - Transcript Request, AMS Narrative - DV/caller name/company name.


    When the caller is representing a firm or business, the caller’s name does not have to be verified against any information on the CAF file but must be added to AMS history to document the request. Only the POA/TIA name is necessary. No other PII should be left on AMS.

  8. For a customer who is submitting an original Form 2848 or Form 8821, or if the customer states they have previously submitted an authorization, the IAT Disclosure Tool can assist in determining if the account has an authorized POA/TIA, or the CSR may need to verbally request the information shown in IRM and perform account research to verify no authorization is currently on file. If account research does not show the POA/TIA loaded to the CAF, you can accept a completed "unprocessed" paper or faxed copy of a third-party authorization as valid and provide immediate assistance. Ensure the document submitted contains all the necessary essential elements listed as required, including clear identification of the taxpayer, i.e., name, address, and TIN . ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. See IRM, Essential Elements for Form 2848 and Form 8821. Verify that all information is accurate during phone contact with the submitter. Inform them of any missing or incomplete information and have them re-fax a completed form during the call if corrections are needed that do not require taxpayer approval. If taxpayer approval is required, they can re-fax only when the taxpayer is present and has agreed to such modifications, or have submitter call back to re-fax the authorization once the taxpayer has agreed to any modifications. All essential elements must be present in order to authenticate the caller and provide assistance.


    For third-party verification purposes, when accepting faxed Form 8821 or Form 2848, the POA/TIA must have a wet signature. An unprocessed authorization that was submitted through the Taxpayer Digital Communication (TDC) platform with an electronic signature is not acceptable during phone verification. For more information on TDC, refer to IRM, Taxpayer Digital Communication (TDC) CAF Overview.


    After verifying the faxed POA/TIA contains the essential elements, follow the steps in paragraph 3, 4, and 5 to authenticate the caller.

  9. Review all original unprocessed paper or faxed copies of the Form 2848 or Form 8821 and take the following action:

    If Then
    Third party indicates this is the first time they have submitted the form to the IRS Forward the authorization to the CAF Unit as soon as possible, no later than 24 hours after receipt of the form
    Third party indicates this is the first time they have submitted the form to IRS and Box 4 is checked on Form 2848 or Form 8821 Treat the form as classified waste. See IRM
    Form 2848 or Form 8821 has been previously submitted via mail, fax, or through the TDC platform Treat the form as classified waste. See IRM, Classified Waste. Assistors at walk-in sites may return the Form 2848 or Form 8821 to the customer instead of treating as classified waste.
    Record the contact on AMS following the example in paragraph 7.


    The IRS continues to feel the impact of campus closures, but will continue to work all receipts of authorizations on a first in, first out method. This policy will be updated as the impact of campus closures lessen.


    In order for the CAF function to process the Form 2848 to the CAF file, it must be the October 2011 version or later. If the third-party faxes a prior revision, inform the third-party that the Form 2848 submitted cannot be loaded to the CAF database and to resubmit using the October 2011 revision or later. However, if you receive a revision older than the October 2011 version, you can provide assistance as long as all essential elements are presented on the Form 2848 and treat the form as classified waste after you complete the call. For the essential elements of a processable Form 2848 or Form 8821 see IRM, Essential Elements for Form 2848 and Form 8821.

    When Part II of the Form 2848 contains a designation Level H, see IRM, Unenrolled Return Preparer (Level H) Representative Research, Rejections and Processing, for research requirements.

  10. The caller may be a student or law graduate working in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP). Those students may represent taxpayers under a special appearance authorization issued by the Director, Low Income Taxpayer Clinic Program Office. Del. Order 25-18(Rev. 3), IRM, Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service. Students who have been granted the authority to practice by a special appearance authorization from TAS may, subject to any limitations set forth in the letter from TAS, fully represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848. For additional information, see IRM, Student Representative.

  11. If the caller does not have his/her CAF number available, request his/her name and address and use this information to verify that the caller is CAF authorized to receive the requested information.

  12. Provide the CAF number shown on CC RPINK or CC CFINK to the caller only after verifying the representative’s name, street address, city, state, and zip code. Do not provide the CAF number shown on CC RPINK or CC CFINK if you are unable to authenticate the caller or if the third party is calling solely to obtain the CAF number with no client issue. Advise him/her that you will mail the CAF number to the POA address of record. Use the IAT Letter tool to send Letter 1727C"Power of Attorney Representative Number" .

  13. See IRM 21.3.7, Processing Third-Party Authorizations onto the Centralized Authorization File (CAF), to research:

    • Centralized Authorization File (CAF)

    • Form 2848 – Power of Attorney and Declaration of Representative (POA)

    • Form 8821 – Tax Information Authorization (TIA)

    • Oral Form 8821– (Oral TIA)

    • Form 706 – Estate Tax Return (Processed as POA)

    • Limited or one-time authority POA (Specific Use Authorization)

    • Civil Penalty authorizations, see paragraph (15) below

    • Durable Power of Attorney

  14. Civil Penalty and Trust Fund Recovery Penalty (TFRP) authorizations are posted onto the CAF and can be researched as follows:

    • Individual Master File (IMF) Master File Transaction (MFT) 55

    • Business Master File (BMF) MFT 13

    • Non-Master File (NMF) MFT 51

    • Trust Fund Recovery Program (TFRP) MFT 55

    • Split Spousal Assessments MFT 31

    For additional CAF authentication information on Civil Penalties Form 8278, Assessment and Abatement of Miscellaneous Civil Penalties, and TFRP ( Form 2749, Request for Trust Fund Recovery Penalties), see IRM, Civil Penalty Authorizations.


    An individual with a valid third-party authorization on file is authorized to discuss and receive information pertaining to the Shared Responsibility Payment (SRP) found on MFT 35. The Centralized Authorization File (CAF) may only show MFT 30, but since SRP is a line item on the Form 1040, employees are authorized to disclose SRP data to the third party.

  15. For additional authentication information on Form 8821, see IRM 11.3.3, Disclosure to Designees and Practitioners.

  16. For authenticating an Oral Disclosure Consent (ODC) designee, research TXMOD for history items. If no history is recorded on TXMOD, research AMS for history in narrative format (ODC can be recorded on IDRS and/or Account Management Services (AMS)). See IRM, Disclosure Consent/Oral TIA (Paperless F8821).


    The IAT Disclosure Tool can also assist in authenticating ODC contacts.

  17. To authenticate the ODC Designee, you will need to know the form and period in question along with the following:

    • Taxpayer's name

    • Taxpayer's TIN

    • Third-party name

    • Third-party phone number

  18. For disclosure authentication related to ITIN application contacts, refer to IRM, Disclosure Guidelines for ITIN Data.

Third-Party Designee Authentication

  1. IMF taxpayers may designate a "Third-Party Designee" (Check Box) on all paper and e-file Form 1040 returns. The Third-Party Designee may be any person, including a paid or unpaid return preparer, a family member, or friend. The Designee may be a person who is not the preparer. To verify the caller as the Third-Party Designee, research IDRS for the presence of the check box field (see paragraph 10 below). Read all paragraphs in this section and then follow the procedures in paragraphs (13) and (14) below. The IAT Disclosure Tool can also assist in determining if the account has a designee. The following information is entered in the Third-Party Designee Sections:

    1. Designee (including paid preparer) name

    2. Designee phone number

    3. Any five-digit number the designee chooses as his/ her Personal Identification Number (PIN) or PTIN from Form 1040, Schedule 6, for 2018 returns and page 2 of Form 1040 for 2019 returns.


    On IMF and applicable BMF forms the term "person" can also refer to a business entity such as firm or business the taxpayer designated as the third-party designee. The authority granted by a Form 1040 filer using the check box option also extends to any Form 1040X, Amended U.S. Individual Income Tax Return, filed for the year in question as long as it is filed within the time period for the consent.


    For tax year 2020 Form 1040 series returns, the paid preparer use only section no longer contains a check box to name the paid preparer as the third-party designee. Taxpayers wishing to have their paid preparer listed as the third party designee will need to include the paid preparer’s name in the third-party designee section of the form.

  2. BMF taxpayers may designate a Third-Party Designee on any BMF return. All BMF returns contain either a Third-Party Designee Section or a Paid Preparer Designee check box. To verify the caller as the Third-Party Designee, research IDRS for the presence of the check box field (see paragraph 10 below) and follow the procedures below in paragraphs 13 and 14 in this section. The following information is entered in the Third-Party Designee section:

    1. Designee Name

    2. Designee Phone Number

    3. Any five-digit number the Designee chooses as his/her Personal Identification Number (PIN).


    The authority granted on a BMF return using the check box option also extends to any amended return filed for the year in question, as long as it is filed within the time period for the consent.

  3. For both IMF and BMF returns with the Paid Preparer check box, the third-party designee authorization applies only to the individual whose signature appears in the "Paid Preparer's Use Only" section of the return. It does not apply to the firm, if any, shown in that section.

  4. Third-Party Designee authority is limited to the specific tax form, period of the return, and issues involving processing of that specific return. Check box authorizations do not confer the designee with any representational privileges. They do not allow the designee to bind the taxpayer to a particular course of action, such as an extension or an installment agreement, or to make a commitment on behalf of the taxpayer.

  5. The third-party designee may discuss account related issues, but still may not discuss collection or examination proceedings (e.g., issues that are beyond return processing issues such as when the account is assigned to ACS, Examination (Exam), AUR, etc.).

  6. The third-party designee cannot represent the taxpayer before the IRS. Representation before the IRS is a specific authority granted only by the completion and filing of a power of attorney, e.g., Form 2848, Power of Attorney and Declaration of Representative). The Third-Party Designation does not allow a named designee to perform the tasks associated with representation and practice before the IRS.

  7. The third-party designation automatically expires no later than one year from the return due date (not counting extensions) for the filing year on all returns, with the exception of the Form 709, United States Gift Tax Return, that has a three year expiration period from the due date.


    Due to the IRS moving the official due date of the tax year 2019 return to July 15, 2020, the designee permission on a tax year 2019 return was extended to July 15, 2021.


    Due to the IRS moving the official due date of the tax year 2020 return to May 17, 2021, the designee permission on the tax year 2020 return was extended to May 17, 2021.

  8. The taxpayer or the designee may revoke the designation before the expiration date by submitting a written statement of revocation. A Transaction Code (TC) 971, with Action Code (AC) 263 changes the third-party designee indicator to "0" , indicating a revocation.


    The third-party designee authority expires with the taxpayer's date of death if the death occurs during the one year period described in paragraph 7 above.

  9. If the taxpayer appoints an individual as a third-party designee, the authorization to receive or inspect return or return information applies only to the individual. If the taxpayer appoints a person other than an individual as the third-party designee, an individual associated with the person (i.e., an employee of the company appointed) is authorized to receive and inspect the return or return information after the individual has authenticated that they are associated with the appointee. See paragraphs 13 and 14 below.

  10. A third-party check box field is shown on CC TXMOD (IMF and BMF), CC IMFOLR, CC BMFOLR, CC RTVUE, CC BRTVU or CC ERINVC. The field will show either:

    • Blank -a third-party is not designated by the taxpayer;

    • 1 -Third-Party Designee is designated by the taxpayer; or

    • 0 – Third-Party Designee is revoked.


    TE/GE assistors should use OL-SEIN or Employee User Portal (EUP) to check for the presence of the check box indicator on the Form 990, Form 990-EZ, Form 990-PF, Form 990-T or Form 4720 until the information is available via IDRS.

  11. The third-party indicator on IMF is followed by:

    • A five-digit self-selected Personal Identification Number (PIN) — for any third-party designee on Form 1040, Schedule 6, for 2018 returns and on page 2 of Form 1040 for 2019 and 2020 returns.

    • A PTIN for a paid preparer on the return for tax year 2019 and prior.

  12. The third-party indicator on BMF is followed by:

    • For a third-party designee - phone number and PIN.

    • For a paid preparer - phone number and PTIN.


    After December 31, 2010 all paid preparers will be required to use a PTIN on any current or prior year return filed.


    Form 990, Form 990PF, Form 990-T and Form 990-EZ are verified using OL-SEIN or EUP as stated in (10) above and need only have a designee name and phone number to match for verification.

  13. To authenticate as the Third-Party Designee, the caller needs to provide the information below. To verify the caller as a Third-Party Designee, research on TXMOD (IMF and BMF), CC IMFOL, CC BMFOL, CC RTVUE, CC BRTVU, CC TRDBV or CC ERINVC for:

    • Taxpayer's name,

    • Taxpayer's TIN,

    • Tax period

    • Form(s)

    • Designee's PTIN, for BMF only, on any forms that still contain the Third-Party Designee check box option for the paid preparer.

    • Designee’s PIN.


    If there is a TC 971 AC 263 on the account, do not use CC TRDBV, CC RTVUE or CC BRTVUE as it is not updated to reflect revocation.


    A history item on an account indicating that a Power of Attorney (POA) or Tax Information Authorization (TIA) has been received is not a valid indication that a POA or TIA has been approved and is on file. Check command code CC CFINK for a valid POA on file.

  14. Validate the identification number provided by the Third-Party Designee with the posted data using the following procedures:

    • Self-selected PIN - research using CC TXMOD.

    • PTIN - validate the PTIN information provided by the designee with the data on CC TXMOD, CC IMFOLR, CC BMFOLR, CC RTVUE or CC BRTVU to ensure they match.

  15. If a caller states that his/her PTIN is lost, forgotten or never received, have the caller contact the vendor at:

    • Primary Toll Free: 877–613–PTIN (7846)

    • TTY: 877–613–3686

    • International Callers: 915–342–5655 (non-toll free)

    • Available Monday - Friday 8:00 a.m. to 5:00 p.m. CST

  16. If there is no record of a Third-Party Designee, no record of a POA/TIA/oral TIA, or no record of Oral Disclosure Consent (ODC), NO information may be provided.


    If the original input of the Third-Party Designation does not show the presence of a third party check box field and/or the designee's PTIN or PIN is missing or incorrect, ask the caller to fax a copy of the signed original return with the correct designee information. If the return was transmitted via e-file, a copy of the signed taxpayer authorization form may be needed. After receipt of the faxed copy that includes indication of taxpayer consent (signature), you may discuss the authorized issues with the designee. Copies of returns sent to IRS solely for the purpose of supplying designee information are disposed of as classified waste. Currently, Third-Party Designee information cannot be input to Master File after original processing of the return.

Oral Disclosure Consent/Oral TIA (Paperless F8821)

  1. Treasury Regulation 301.6103(c)-1(c) authorizes the IRS to accept written and non-written requests or consents from taxpayers authorizing the disclosure of return information to third parties assisting taxpayers in resolving federal tax related matters. In order to obtain a taxpayer's non-written consent to disclose, the IRS must:

    1. Gather sufficient facts underlying the request or consent to enable the employee to determine the nature and extent of the information or assistance requested and the return or return information to be disclosed.

    2. Confirm the identity of the taxpayer and the designee.

    3. Confirm the date requested and the nature and extent of the assistance request.


    After taxpayer authorizes a designee to receive return information, using Oral Disclosure Consent (ODC), the taxpayer does not need to be present during any disclosure of return information.

  2. ODC can be obtained from either the taxpayer or Power of Attorney (POA) only if there are open account issues or the IRS issued a notice, as shown on IDRS. The Power of Attorney may only designate a third party if that authority is indicated on the Form 2848. An indicator will appear on the command code CFINK for possible designation.

  3. Before recording an ODC onto IDRS and/or AMS, ensure taxpayer wants IRS to have a continuing dialog with the designated third party until the tax matter is resolved. Inform the taxpayer that all relevant tax return information may be disclosed to the authorized third party in order to resolve the tax issue.

  4. Record ODC on IDRS and/or AMS for each tax module under consideration. Required fields for input on either IDRS or AMS are in paragraphs 5 and 6 below.

  5. Using CC ACTON and the following format, record the history items on each tax module (TXMOD):

    • H#, or H,- activity code "oraldisclo"

    • H, - first name of designee

    • H, - last name of designee

    • H, - telephone number (without hyphens) of designee


      Do not record ODC on CC ENMOD. The IAT Disclosure Tool Job Aid shows an efficient way to add ODC history to single or multiple modules on the account using the tool.

  6. Because there is no limitation of space on AMS, record the history on AMS as a narrative and list:

    • First and Last Name of designee

    • Telephone Number of designee

    • MFT/Tax Period(s) authorized for designee

  7. The history items are subsequently used to authenticate the third party. See IRM, Third-Party Authentication (POA/TIA/F706).

  8. ODC expires after the account issue(s) is closed; i.e., the module no longer meets IDRS retention criteria.

  9. ODC cannot be used to appoint a representative. A Form 2848, Power of Attorney and Declaration of Representative, must still be submitted in writing.

  10. All updates/changes (revoke/add/replace/delete) to ODC are input with additional history items. The latest history item designee is the valid designee.


    The IAT Disclosure Tool shows an efficient way to add ODC history to single or multiple modules on the account using the tool.

  11. As a policy, a taxpayer cannot use ODC to request the IRS to systemically issue and mail account transcripts and/or copies of notices, letters, or returns to an authorized third-party. The designee does not have the authority to bind the taxpayer, such as with an extension of time to pay or an installment agreement. However, if at the time the authorized third-party contacts you regarding the account issue in question and requests such information, you may send copies of such information related to the account in question to the third-party or to the taxpayer at the taxpayer's address of record. See IRM, TDS Transcripts for IMF and BMF Authorized Representatives, for more information on third-party requests for transcripts.

  12. Requests for non-tax matter information (e.g., requests for income verification for student loans, mortgage loans, etc.) must be submitted in writing, generally on Form 4506-T, Request for Transcript of Tax Return, which is processed by the Return and Income Verification Services (RAIVS) functional area.


    Effective July 2019, the IRS will mail tax transcript requests from Form 4506-T and Form 4506-T-EZ only to the taxpayer’s address of record.

  13. Oral Taxpayer Information Authorization (OTIA) (Paperless Form 8821) requests are processed/established onto the Centralized Authorization File (CAF) database by the centralized CAF Units. If the taxpayer requests to file an OTIA (paperless Form 8821):

    • Print and complete the requested Form 8821 parts 1 through 6 if applicable, and notate in part 7, "Oral Taxpayer Information Authorization" .

    • Fax the completed Form 8821 to the appropriate CAF Unit.

    For additional information see IRM, Oral Taxpayer Information (OTIA) Processing. A taxpayer or authorized representative may request the establishment of an Oral TIA without having an open account issue.

  14. The chart below shows the differences between ODC and OTIA.

    Not present on CAF Present on CAF
    No Systemic notices allowed Systemic notices allowed
    No CAF number needed CAF number needed
    No refunds No refunds
    Notice or open account issue needed Can be established without open account issue

Other Third Party Inquiries

  1. A taxpayer or authorized third party may bring a language, sign, or speech/voice interpreter to the office, or involve one in a telephone call. However, the taxpayer or authorized third party must be present. The taxpayer or authorized third party must give formal permission, via a written or oral statement, to allow us to disclose tax information to the interpreter. See IRM, Requirements for Oral Authorization, for more information.

  2. When an assistor receives a call in a language other than English or Spanish and is unable to complete disclosure authentication or obtain oral disclosure consent due to limited (or no) English language skills, it is appropriate to contact Over-the-Phone Interpreter (OPI) service. See IRM, Communication Skills, for more information on how to use OPI services.

  3. For hearing impaired taxpayers who use any relay service with Telephonic Devices for the Deaf/Teletype (TDD/TTY equipment) refer to IRM, Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment.

  4. For deceased taxpayers, the person whose name is shown on Entity as a second name line may be given information. See IRM, Deceased Individuals, for additional information on who may receive return or return information on deceased individuals’ accounts. Authorized parties on decedent accounts must pass basic authentication in the IRM, Required Taxpayer Authentication, which can include the date of death on the decedent. See IRM if identity theft indicators are present on the account. You should record the contact on AMS and include the name and title/relationship of the caller.

  5. You may provide non-specific information to any caller, for example:

    • Cause of a notice (without accessing IDRS)

    • General procedures needed to resolve a situation

    • General information regarding the tax law

    • Other information that is generally available to the public


    Starting January 2, 2014, see IRM (6) (7) Customer Service Representative (CSR) Duties, for new tax law procedures.

  6. In some cases, you may accept information to resolve a tax related issue from any third party even if the provider of the information does not have a written or oral authorization from the taxpayer. Generally, this means the unauthorized caller has knowledge of a tax related issue, such as a math error notice, and can provide the missing information to resolve the account related issue. It is important to note that no information can be given to the caller to either substantiate the issue exists, or verify the information resolves the problem. This would include a request to send a transcript to the address of record. See IRM, Mailing and Faxing Tax Account Information. You can only confirm that any action taken on the account would generate a letter to the taxpayer’s address of record to confirm the account status. Address changes are never allowed by unauthorized third parties.

  7. Do not advise any third party who does not have written or oral authorization of any account information or resolution. This includes financial institutions requesting pay-off amounts. Send an appropriate Correspondex (C) letter to the taxpayer's address of record to advise the taxpayer if any action is taken.


    You may accept canceled check information in order to initiate a payment tracer action. Do not provide posting information of the payment to the third party, unless the taxpayer has given written or oral authorization.

  8. For Compliance (Automated Collection System, Collection, Examination, etc.) employees; procedures for providing payoff figures to third parties, as provided in their related IRM and IRM tools (e.g., Electronic Automated Collection System Guide (e-ACSG)), take precedence and must be followed.

  9. Relatives are third parties and the rules outlined in this IRM apply to them. IRC 6103(e)(1)(B) provides that disclosure can be made to either spouse when a husband and wife file a joint return. If a spouse is claimed as an exemption (instead of filing jointly) the spouse for whom the exemption was claimed may not be given information without written or oral authorization from the primary taxpayer whose return is involved.

  10. See IRM, Minors, for disclosure rules for accounts of minors and for when tax information can be disclosed to parents.

  11. For disclosure of tax information to a person on a Form 56, see IRM, Trusts..

Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization

  1. When responding to third parties who call about BMF accounts, research the Reporting Agents File (RAF) (CC RFINK) in addition to researching the CAF (CC CFINK).

  2. Reporting Agents (RA) may SIGN and FILE federal employment tax returns (e.g., Form 941, Form 944, and Form 940) electronically. By completion of Form 8655 (or approved substitutions), taxpayers authorize their RAs to receive copies of notices, correspondence, transcripts, deposit requirements and/or tax rates with respect to the designated employment tax returns, information returns, and/or payments. See IRM, Processing Paper Reporting Agents Lists (RALs) and Form 8655 to the Reporting Agents File (RAF).


    Form 8655 does not authorize the RA to represent taxpayers in matters concerning "reasonable cause" for penalty abatement either verbally or in writing. The RA can provide information as an "other third-party" to aid in penalty relief determination of whether or not "reasonable cause" exists for penalty abatement related to the tax form(s) and period(s) granted on the Form 8655. Once the determination is made the CSR can convey the information to the authorized RA. For more information see IRM, Background.

  3. All Form 8655 (or approved substitute 8655 documents) are input to IDRS by the centralized RAF Unit located at the Ogden Campus.

  4. Any IDRS user profiled for CC RFINK can access the RAF data base. This allows authorized IRS employees to determine if the RA is currently on the RAF for the taxpayer in question. See IRM 2.3.16, Command Codes RFINK and CC RAFRQ, for CC RFINK.

  5. If the RA is shown on CC RFINK as the RA for the taxpayer in question, then they are authorized to discuss the employment tax return and/or payment information for the tax forms and periods on CC RFINK. (See paragraph 7 below concerning authorized tax periods.) If the Notice Indicator is:

    • >Y< All notices and correspondence will be issued to the RA.

    • >N< Letters, notices, or correspondence are not systemically issued to the RA. (Still authorized to discuss the returns and/or payments which were authorized on the Form 8655)

  6. It is NOT necessary to ask the RA to transmit a faxed copy of Form 8655 before discussing the tax return or payment authorized on RFINK.


    Callers accessing account information via Form 8655 are not subject to the same authentication process listed in IRM (3), for a POA/TIA accessing account data via Form 2848 or Form 8821.

  7. Unlike the CAF where the authorizations are recorded by tax period, a RAF authorization begins with the tax period indicated on RFINK and remains active until revoked or terminated. Once revoked or terminated, a Reporting Agent authorization REMAINS IN EFFECT for the tax periods recorded on RFINK.

    • An Action Code >A< or >blank< indicates that the agent information is current.

    • An Action Code >E< indicates that the authorization has been terminated or end dated.

    • An Action Code >R< indicates that the authorization has been revoked and replaced with a new reporting agent.


      CC RFINK with Definer L (RFINKL) should be used to determine if the RA is still authorized for the specific periods in question.

  8. Information on the employment tax return and/or payments may be discussed with any employee of the RA shown on the RAF.

  9. To authenticate an RA caller, use CC RFINK with definer R. You need the clients name and EIN along with:

    • RA's name

    • RA's EIN

  10. For more information on RAF, see IRM 21.3.9, Processing Reporting Agents File Authorizations.

e-File PINs and Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

  1. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, is used only to send any required paper forms or supporting documentation to the IRS.

  2. Taxpayers choosing to electronically prepare and file their return using an online software package or paid preparer are required to use a Personal Identification Number (PIN) to sign the return.

  3. Form 8879, IRS e-file Signature Authorization must be completed and signed by the taxpayer before the return or the extension is transmitted to the IRS. These documents are retained by the paid preparer. The authorization form includes a consent by the taxpayer that allows the IRS to disclose to the intermediate service provider (ISP), transmitter or electronic return originator (ERO), the following information:

    1. An acknowledgement of receipt or the reason for rejection (this includes error conditions.)

    2. An indication of any refund offset.

    3. The reason for any delay in processing the return or refund (this includes return unpostable conditions or account freeze conditions.)

    4. The date of any refund.

    5. Other explanations, such as, why the above stated conditions occurred.

  4. The IRS e-file signature authorization form also includes a taxpayer authorization, which allows IRS to answer inquiries from the financial institution involved in the electronic tax payment, to resolve issues related to the payment.

  5. Before providing data from a taxpayer’s return, obtain the following information from the ERO/ISP/Transmitter:

    • The taxpayer’s name

    • TIN

    • Address

    • Refund amount

    • Acknowledgment date

    • Company where the ERO/ISP/Transmitter works

    • Submission ID (MeF)/Declaration Control Number (DCN) under which the electronic return was accepted

    • Electronic Filer Identification Number (EFIN) or Electronic Transmitter Identification Number (ETIN)


      Use CC TRDBV to verify the last four items in the above list.

Requests from Employees of Business Entities

  1. Employees who need information to resolve a business account matter must be authorized by the business entity as follows:

    1. Form 8821 (TIA) must be filed by the business entity to authorize certain employees to receive tax account information for the business. A CAF Number is assigned to each employee listed on the form(s).

    2. Research the CAF and, if authorization is verified, provide the tax account information.

    3. If TIA is not shown on CAF, request that the caller submit the completed TIA by FAX. For the essential elements of a processable Form 8821, see IRM , Essential Elements for Form 2848 and Form 8821. This allows you to provide immediate account information. Forward Form 8821 to the CAF unit at the appropriate campus.

    4. Request the name, TIN of the caller, and data identifying the business entity.

    5. If you are unable to verify an authorization, offer to mail the response to the address of record.


      See IRM, Third-Party (POA/TIA/F706) Authentication

      for information on authorized third-party access.


    For more information, see IRM, Corporations.

Inquiries from IRS Employees

  1. IRS employees are taxpayers and are entitled to their tax account information in the same manner as other taxpayers who call, write, or visit us.

  2. There are special procedures that you must follow to protect the "taxpayer employee" , as well as to protect yourself. If you receive a telephone contact or are assigned a case of an IRS employee, take the following actions:

    1. If you do not know the employee, complete the authentication check, and provide the information requested, or work the case. Complete Form 11377-E, Taxpayer Data Access.

    2. If you do know the employee, refer the case to your manager. Complete Form 4442, Inquiry Referral, to document the specific information requested. Use the Form 4442, via the "Forms" link shown on SERP, which can be completed on-line.


      Do not use a Form e-4442 via AMS because this requires you to access the employee's Social Security Number (SSN).

  3. If your team/unit has a designated employee who handles all inquiries from IRS employees, refer all employee contacts/cases to that designated employee.

Mailing and Faxing Tax Account Information

  1. Recent policy changes requires all employees to review IRM 21.2.3, Transcripts, to ensure a complete understanding of the current policy for issuing transcripts via fax and by mail to taxpayers or authorized third parties. Some of the key changes include:

    • A change to Accounts Management policy that will no longer allow the faxing of transcripts from the Transcript Delivery System (TDS). Mailing is the only delivery option for IMF and BMF taxpayers requesting TDS transcripts.

    • Authorized representatives will be encouraged to create an e-Services account and receive transcripts via a Secure Object Repository (SOR) mailbox.

    • Unmasked wage and income transcripts can only be mailed to the taxpayer’s address of record or placed in an authorized third-party’s SOR mailbox. Unmasked wage and income transcripts can only be provided in specific situations see IRM, IMF Masked and Unmasked Transcripts for more information.

    A complete review of the updated IRM 21.2.3, Transcripts, is required to have an understanding of the policy on mailing, faxing or providing any kind of transcript to the taxpayer or an authorized third party.

  2. Prior to ordering transcripts, review IRM, Types of TDS Transcripts, for a complete review of the types of transcripts available. When ordering IMF transcripts, see IRM, IMF Transcript Ordering, for procedures on referring taxpayers to use Get Transcript ONLINE. Encourage the taxpayer to use Get Transcript ONLINE as it provides instant access to a viewable and printable transcript. It can be accessed various ways, such as through the web address www.irs.gov/transcript, by inputting “Get Transcript” in the Search box located on the upper right side of the irs.gov home page, or by selecting the Get Transcript of Your Tax Records link under the Tools menu.

  3. Use the following guidelines to mail tax account information:

    If Then
    Taxpayer requests tax account information mailed to him/her at the address of record. No verbal account information provided.
    • Mail information after conducting the required taxpayer authentication as outlined in IRM, Required Taxpayer Authentication.

    • Even if no account information is provided verbally, you must authenticate the taxpayer as outlined in IRM, Required Taxpayer Authentication.

    • If authentication cannot be achieved, the requested information cannot be sent. Advise the caller to file a Form 4506-T. Do not direct the caller to the Taxpayer Assistance Center (TAC) if authentication was achieved. Only those taxpayers that require expedited service who are unable to pass disclosure may be directed to the Taxpayer Assistance Center (TAC) for help. Field Assistance (FA) has implemented the FA Appointment Service in all Taxpayer Assistance Centers. (TAC) Taxpayers will call a toll-free line, 844-545-5640, to schedule an appointment to receive services. Appointments will be available for all services provided in the TAC.

    If the taxpayer completes the required authentication but you still have doubts about the caller's identity.
    • Advise the caller that the requested information will be mailed to the taxpayer's address of record.

    • Send taxpayer Transcript Delivery System Letter 3539 notifying them of third-party request. If TDS is unavailable, refer to IRM, BMF Transcript Ordering, or IRM, IMF Transcript Ordering.

    Taxpayer requests tax account information be mailed to him/her at address other than the address of record.
    • Mail information after completing required taxpayer authentication as outlined in IRM, Required Taxpayer Authentication, and complete high-risk disclosure per IRM, Additional Taxpayer Authentication.

    • If authentication cannot be achieved, the requested information may not be sent. Advise the caller to file a Form 4506-T. Do not direct the caller to the Taxpayer Assistance Center (TAC) if authentication was achieved. Only those taxpayers that require expedited service who are unable to pass disclosure may be directed to the TAC for help. Field Assistance (FA) has implemented the FA Appointment Service in all Taxpayer Assistance Centers. (TAC) Taxpayers will call a toll-free line, 844-545-5640, to schedule an appointment to receive services. Appointments will be available for all services provided in the TAC.

    Taxpayer request is for student loan, mortgage application, or some other purpose not related to resolving a federal tax matter
    • Mail the information to the address of record if taxpayer authentication was achieved as outlined in IRM, Required Taxpayer Authentication, and IRM, Additional Taxpayer Authentication, if necessary.

    • If Authentication cannot be achieved, the requested information may not be mailed. Advise the caller to mail or fax a Form 4506-T. Request for Transcript of a Tax Return. Do not direct the caller to the TAC if authentication was achieved. Only those taxpayers that require expedite service who are unable to pass disclosure may be directed to the TAC for help.

    Taxpayer request is for a student loan, mortgage application, or some other purpose not related to resolving a federal tax matter, to be mailed to an unauthorized third party. Advise the taxpayer that they must send via fax or mail a signed written consent (e.g., Form 4506-T) Request for Transcript of a Tax Return, to Return and Income Verification Services (RAIVS) at the appropriate campus address.
    Taxpayer requests tax account information to be mailed directly to a third party for income verification Advise the taxpayer that they must send via fax or mail a signed written consent (e.g., Form 4506-T) to RAIVS at the appropriate campus address.


    Effective July 2019, the IRS will mail tax transcript requests from Form 4506-T and Form 4506-T-EZ only to the taxpayer’s address of record.


    When disclosing information on accounts involving multiple entities, mixed periods, or cases involving ID Theft related transactions, additional authentication must be completed before disclosing information. Refer to IRM, Additional Taxpayer Authentication, for high-risk authentication procedures. For cases with open controls under IDT1, IDT3, IDT8, IDT9, MXEN, SCRM or SSA2, see IRM, ,Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases and IRM, Telephone Inquiries Regarding Tax-Related IDTVA Cases. For specific procedures to follow if the taxpayer requests a transcript in which identify theft has occurred or is suspected by the assistor see IRM, Transcripts and Identity Theft.

  4. The content below is still relevant faxing policy in relation to IRC 6103. The TDS system still contains a faxing option, even though Accounts Management policy has been updated to no longer allow the faxing of TDS transcripts.

  5. Faxing a document (other than a TDS transcript) that contains Federal Tax Information of a taxpayer must be done in compliance with IRC 6103, and that means it must be sent to the taxpayer or to an authorized representative. Refer to Protecting and Safeguarding SBU Data and PII, for more information on protecting data when transmitting via fax. Ensure that you are speaking to the taxpayer or authorized representative by completing the required taxpayer authentication and additional taxpayer authentication, as appropriate, outlined in IRM, Required Taxpayer Authentication. See IRM Additional Required Taxpayer Authentication; and IRM, Third-Party (POA/TIA/F706) Authentication. For further information on faxing, see IRM, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information..

  6. Once the taxpayer or authorized third party agrees to the use of fax transmission inform them that any document sent via fax as a result of this call are subject to risk due to the security limitations inherent in the use of fax.

  7. Ask the taxpayer or authorized third party if he or she is at the same location as the fax machine. The fax number must be at a location where the taxpayer or authorized third party is physically present to receive the fax.


    This does not require the taxpayer to be standing at the fax machine at the time the fax is delivered, but be in a reasonable proximity to obtain the fax once it is delivered. See Fax and E-Fax- Risks at Work, for additional information on disclosure consideration when faxing.

  8. If the matter does not pertain to the resolution of a tax matter, the taxpayer must either be at the fax machine location or provide written permission to fax to a third party. Information for a mortgage application, student loan information, and other federal or state benefits, etc. are examples of items not considered "for the resolution of a federal tax matter" . Oral consents under IRC 6103 are not allowed if the matter is not for the resolution of a tax matter.

  9. When faxing tax information to the caller, use a cover sheet identifying to whom the information is intended and the number of pages being faxed. Make sure the necessary disclosure warning statement is on the cover sheet.

  10. If you have any doubt as to the caller’s identity and or intent, mail the requested information to the address of record.

  11. The use of Enterprise Electronic Fax (EEFAX), when available, must be used in lieu of manual faxing.

  12. See IRM 11.3.2, Disclosure to Persons with a Material Interest, for information on authorized recipient(s) of return information.

  13. It is important for all employees who send transcripts via mail or fax to review the updates in IRM 21.2.3, Transcripts. While a review of the entire IRM section of the IRM 21.2.3, Transcripts section is necessary, some of the key sections updated are:

    • IRM, Assistor Provided through Transcript Delivery System.

    • IRM, Form 4506 Series.

    • IRM, Secure Object Repository (SOR) Mailbox for e-Services Users.

    • IRM, TDS Transcripts for IMF and BMF Taxpayers.

    • IRM, TDS Transcripts for IMF and BMF Authorized Representatives.

    • IRM, Transcript Restrictions and Special Handling.

    • IRM, Internal IDRS Transcript Processing.

Safety and Security Overview

  1. IRC 7212, and Section 3571 of Title 18 of the United States Code, provide criminal penalties of imprisonment and fines for anyone convicted of threatening, assaulting, or impeding an IRS employee from acting in his/her official capacity.

  2. The following sections provide guidelines for employees' awareness on matters of safety and security for their own well-being or that of their families, and for the security of their office or co-workers.

  3. The guidance in this section and all related safety and security sections needs to be reviewed with all employees to ensure that everyone is prepared when these emergency situations arise. The guidance provided on the FMSS Incident Reporting page should be reviewed for time frames and links that provide reporting instructions on a variety of situations.

Personal Safety


  2. Regardless of the size, your office should be free of safety hazards. This applies to both the taxpayer/customer waiting area and your own work area.

  3. If you notice outlets, cords, chairs, or any other office fixtures in need of repair or replacement, notify your manager, or the Safety Representative for your office, so they can take steps to get necessary actions taken.

  4. You should have, within easy reach, direct telephone numbers for Criminal Investigation, the nearest Treasury Inspector General for Tax Administration (TIGTA) office, your manager, the building manager or other facilities support, and other emergency numbers.

  5. You should also have Form 9166 , Bomb Threat Card, and other security-related information to assist you in gathering pertinent information or providing guidance when dealing with a dangerous situation.

  6. All employees should review and become familiar with the Occupant Emergency Plan (OEP) in their post of duty. The OEP provides emergency procedures for the protection of life and property in a specific federally occupied space. It describes who you should contact and your responsibilities during an emergency. An OEP tells you what to do in case of a fire, a weather emergency, a hazardous material (HAZMAT) event, a bomb threat, and other emergency situations that might occur. It also establishes an OEP Team (OEPT) / Emergency Response Team (ERT) of trained personnel to assist you and others in the office during an event. A link to the OEP Repository is located on the FMSS occupant emergency page.

  7. See IRM 21.3.4, Field Assistance, for guidelines to handle dangerous face-to-face situations.

Bribery Attempts

  1. Attempts to bribe IRS employees are flagrant attacks on the integrity of the IRS and its employees. You must be perceptive and alert to such overtures and take the following action if bribery offers are received:

    1. Avoid any statement or implication that you will or will not accept the bribe.

    2. Avoid unnecessary discussions of the matter with anyone.

    3. Report the matter IMMEDIATELY to the nearest TIGTA office.

Assault/Threat Incidents/Abusive Practitioners

  1. Chances of being threatened or assaulted are always present when you perform IRS related activities, but may be more so when assisting taxpayers who owe taxes and can't or don't want to pay them.

  2. If you receive a threat via telephone, avoid making confrontational statements to the caller.

    1. Ask the caller to clarify vague statements.

    2. Have someone else (preferably your manager) listen to the call in order to corroborate statements made.

    3. Do not remain on line if caller is verbally abusive, whether a threat is made or not. Tell the caller that you are terminating the call and then hang up.

  3. If possible, document the following information:

    • Caller's/taxpayer's name

    • TIN

    • Time of call

    • Origin of call, if possible

    • Statements made by taxpayer/caller

    • Voice characteristics (male/female, soft or rough voice, speech impediment, coughing)

    • Any other general information to aid the TIGTA investigation

  4. Research CC INOLE or CC ENMOD for taxpayer account data, if TIN is obtained from caller. Attach screen prints to any documentation sent to the nearest TIGTA office.

  5. When a threat is received, recording the call alerts management to the emergency situation and enables the call to be traced.

    1. Press the EMERGENCY (ER) tool bar button located on the CTIOS/IPBlue desktop application.

    2. The recording of the call begins and a manager/acting manager and Systems Administrator (SA) will receive a visual notification on the EVENTS button and as an Emergency Event on the Events tab located on the CTIOS/IPBlue Supervisor desktop application. A recording is also being made of the call in the Contact Recording system.

    3. A manager will monitor the call to assess the gravity of the situation.

    4. Once an emergency situation is confirmed, the manager will acknowledge to you that he/she is aware of situation.

    5. The System Analyst/Site Administrator must contact CCSD Operations to access the Unified Call Center Enterprise (UCCE) recording of the call.

    6. The recorded call is made available to the nearest TIGTA office, along with the written report. A copy of the recording from Contact Recording can be provided to TIGTA in lieu of the UCCE recording.


    The IRS now has updated technology and work place environments. Every site needs to be sure all employees understand how the process above relates to the local technology in place. Contact your local systems analyst for more detailed information on how this process gets done using the current technology. All employees trained on using the phone should have this information prior to taking any calls.

  6. For bomb threats or other emergencies, IRM, Safety and Security Overview.

Reporting Assault/Threat Incidents

  1. Immediately report to the nearest TIGTA office all assaults, threats, or forcible interference (actual force, threat of force, or physical intimidation) made against you in the course of your official duties.

  2. Immediately report to the nearest TIGTA office all assaults or threats made against members of your family, which are intended to impede performance of your official duties.

  3. You must report each incident to your manager. If the nearest TIGTA office is not immediately available, contact Facilities Management and Security Services or the Federal Protective Service. Your manager will follow up on these actions.

  4. If an incoming call is not a local call, the threat may be against an employee, or employees in general, at the IRS office where the taxpayer resides. You must report the threat to your nearest TIGTA office. A TIGTA agent will contact the other TIGTA office. See IRM, Bomb Threats.

  5. You must report every incident no matter how insignificant it appears. The local TIGTA office determines what action, if any, is needed.

  6. If you receive a written threat, do not contact the taxpayer. Refer the threat to the nearest TIGTA office. They make decisions on protective measures and any future contacts. See IRM , Reporting to TIGTA, for more information.

Written Assault/Threat Report

  1. You must immediately document the circumstances of the assault or threat incident. Prepare a written report on white paper with the following information:

    • Taxpayer's/caller's full name, if obtained,

    • TIN, if obtained, and

    • Any other pertinent information.

  2. Forward the written report through management, with a copy for the nearest TIGTA office. When possible, the investigating agent will interview you (the employee) on the day of the incident.

Significant Incidents

  1. Sensitive or high-profile episodes are considered "significant incidents" .

  2. Significant incidents include, but are not limited, to:

    • Arson/Fires

    • Bombings

    • Bomb Threats

    • Demonstrations directed at IRS or which disrupt IRS activities

    • Suspicious packages resulting in site evacuation and/or notification of local authorities

  3. Should you become aware of these situations, because you receive the threat in-person or on the phone, first remove yourself from the threatened area and then notify appropriate personnel.

Bomb Threats

  1. A calm response to a bomb threat (a call, a visitor, or correspondence) may result in obtaining additional information and may be essential in preventing loss of lives and/or property. Obtain the daytime and after-hours telephone number for your nearest Facilities Management and Security Services (FMSS) office before you are faced with a possible telephone threat. See link below in paragraph 3. Follow the instructions below as they apply to your functional responsibilities:

  2. When you receive a bomb threat over the telephone:

    1. Keep caller on the line as long as possible. If possible, ask him/her to repeat message.

    2. Press the EMERGENCY (ER) tool bar button located on the CTIOS/IPBlue desktop application. Complete and retain Form 9166, Bomb Threat Data Collection.

    3. Ask the questions listed on Form 9166, Bomb Threat Data Collection.

    4. Do NOT hang up after caller is off the line. (This assists in tracing the call.)


      Some phone systems operate to auto populate the next call after the caller is off the line.

    5. If caller does not indicate location or time of possible detonation, ask him/her for this information. Since calls are routed between different call sites, it is extremely important to try to ascertain the caller’s physical location and which IRS facility (city, state, specific building/floor, or function, etc.) is threatened.

    6. Inform the caller that the building is occupied and detonation of bomb could result in death of, or serious injury to, many innocent people.

    7. Listen closely to the voice (male/female), voice quality (calm/excited), accents, and speech impediments.

    8. Pay particular attention to background noises such as motors running, music playing, and any other noise which may give a clue to caller’s location.

  3. It is the responsibility of local management to immediately report a bomb threat to your nearest Facilities Management and Security Services (FMSS) as well as TIGTA.

  4. Remain available. Facilities Management and Security Services (FMSS) and the TIGTA office may interview you. In your reports to FMSS and TIGTA provide both daytime and after-hours telephone numbers.


    Local management can determine what telephone numbers are provided here.

  5. Use checklist on Form 9166 to gather as much information as possible. Retain checklist as evidence.

  6. Each Taxpayer Assistance Center (TAC) site must determine the most efficient method of ensuring that visiting taxpayers are evacuated from the site. Coordinate the method of evacuation with your local Facilities Management and Security Services (FMSS) office before you are faced with this situation. Each site should review IRM 10.2.9, Physical Security Program - Occupant Emergency Planning, for more information.

Suspicious Packages and Letters

  1. Unusual or suspicious-looking packages and letters require your immediate attention.

  2. Do not touch or move any letter or package delivered to your office or your work area with any of the indicators listed below.

  3. Immediately call for assistance and notify the nearest TIGTA and closest Facilities Management and Security Services (FMSS). Local management will be responsible for making sure TIGTA and FMSS are contacted.

  4. Be alert for packages or letters which have:

    • Excessive postage

    • Excessive weight and/or a feel of a powdery, sticky or grainy substance

    • Excessive securing materials such as masking tape, string, etc.

    • Handwritten or poorly typed addresses

    • Incorrect titles

    • Misspellings of common words

    • No return address

    • Oily stains or discolorations

    • Protruding wires or tinfoil

    • Restrictive markings such as "Confidential" , "Personal" , etc.

    • Titles, but no names

Other Incidents to Report to the Treasury Inspector General for Tax Administration (TIGTA)

  1. The following is a list of other incidents you must report to the nearest TIGTA office. The list is not inclusive of all reportable incidents.

    • Assaults and/or threats, during duty hours, at the hands of unknown or unidentified assailants.

    • Incidents involving the discharge, display or other use of a firearm or other weapon.

    • Threats to damage employee's reputation or standing in the community.

    • Employee on employee assaults and threats.

Potentially Dangerous Taxpayer (PDT), Caution Upon Contact (CAU) Indicators or Victim of Domestic Violence (VODV).

  1. The Office of Employee Protection (OEP) is responsible for maintaining the Employee Protection System (EPS), which identifies Potentially Dangerous Taxpayers (PDT) and Caution upon Contact (CAU) taxpayers who may pose a threat to the safety of IRS employees, whose official duties requires personal contact with taxpayers. See IRM 25.4.1, Potentially Dangerous Taxpayer, and IRM 25.4.2, Caution Upon Contact Taxpayer, for more information on each designation.

  2. The following criteria have been established for determining PDT status. The behavior/activity/incidents at issue must have occurred within the five-year period immediately preceding the time of classification as potentially dangerous.

    1. Taxpayers who physically assault IRS employees or contractors or members of their immediate family.

    2. Taxpayers who attempt to intimidate or threaten IRS employees or contractors or members of their immediate family through specific threats of bodily harm, a show of weapons, the use of animals, or through specific threatening behavior (such as acts of stalking).

    3. Persons who are active members of groups that advocate violence against IRS employees, or against other federal employees, where advocating such violence could reasonably be understood to threaten the safety of IRS employees and impede the performance of their duties.

    4. Taxpayers who have committed the acts set forth in any of the preceding criteria, but whose acts have been directed against employees or contractors of other governmental agencies at federal, state, county or local levels.

    5. Taxpayers who are not classified as PDTs through application of the above criteria, but who have demonstrated a clear propensity towards violence through acts of violent behavior within the five-year period immediately preceding the time of classification as potentially dangerous.

  3. The following criteria have been established for determining CAU status. The behavior/activity/incidents at issue must have occurred within the five-year period immediately preceding the time of the classification as Caution:

    1. Threat of physical harm that is less severe or immediate than necessary to satisfy PDT criteria.

    2. Suicide threat by the taxpayer; or

    3. Filing or threatening to file a frivolous lien or a frivolous criminal or civil legal action against an IRS employee or contractor or an IRS employee’s or contractor’s immediate family member.

PDT Indicator

  1. If the taxpayer is identified as potentially dangerous, a PDT indicator will appear in the upper right-hand section of the document or systems listed in IRM 25.4.1-1.

  2. If you are assigned work involving a taxpayer designated as a PDT, notify your manager and the Office of Employee Protection to find out why the taxpayer has been designated as a PDT, before making any personal contact with the taxpayer.

  3. If a threat is made on any telephone call, either incoming or outgoing, complete Form e-4442 or Form 4442 to document the call and your response. Indicate "PDT" at the top and forward to your manager.

  4. Your manager will forward the Form 4442, or Form e-4442, to the nearest TIGTA office.

Victim of Domestic Violence (VODV)

  1. The VODV indicator was created to alert employees to a caller’s situation. This indicator does not verify that the domestic violence has taken place. It is only used to alert that domestic violence could be present. See IRM, Victim of Domestic Violence (VODV).

Suicide Threats

  1. If a taxpayer makes a suicide threat over the telephone:

    1. Press the "EMERGENCY" (ER) tool bar button located on the CTIOS/IPBlue desktop application. This action records the call.

    2. Stay calm.

    3. Do not hang up or ignore the caller.

    4. Use judgment to try and determine if the caller is sincere. Ask the caller to clarify any vague statements they may have made. Keep the caller on the line.

    5. Immediately contact a manager to take the call (do not transfer or put caller on hold). If a manager is not available, send for a lead, if they are acting as a manager.

  2. The manager/lead will:

    1. Assume responsibility for the telephone call.

    2. Ask the caller for the location (including phone number) from which they are calling.

    3. If caller complies, document the caller's address/location.

    4. Use all means available at your site, including the telephone or internet access to gather the necessary information to contact the required local law enforcement or government suicide prevention authority.

    5. Report the threat and the caller's location to the local authorities. When we obtain a telephone number or the caller’s location from the caller, we can relay this information to the local authorities. This is not disclosure or return/account information.


      The above instructions may not apply to all current technology and today’s multiple work environments. If Campus or site directions vary, ensure all managers have the appropriate instruction inserted here. All sites should cover this information with local management to ensure that during a live call of this type, it is not the first time the manager or employees have reviewed these instructions.

    6. When reporting a suicide threat to local law enforcement authorities, state only that the threat was made during a contact involving "official business" .

    7. Before ending the call, try to resolve the tax problem and calm the caller.

    8. Contact your local disclosure manager as soon as possible and inform him/her of the threat and of any information that was disclosed to the law enforcement or suicide prevention authority. The disclosure offices can be found at Disclosure Basics and Contacts. See IRM , Suicide Threats and IRM, Expedite Procedures in Emergency Situations.

    9. If the caller refuses to give his/her location, a manager/acting manager can use IRS systems to obtain the name and address of the caller, in order to give the information to federal or state law enforcement agencies, in situations involving life and health of an individual. This is considered an authorized IRC 6103(i)(3)(B) disclosure. See IRM, Disclosure in Emergency Situations Pursuant to IRC Section 6103(i)(3)(B).

  3. If a manager/lead is not available:

    1. Stay calm.

    2. Follow the procedures in paragraphs (2) (a) through (2) (h) above.


      If you hear a caller make a threat against another person (e.g., a family member, neighbor, etc.) follow the Suicide Threat procedures.

  4. If a taxpayer makes a suicide threat in a "TAC" site:

    1. Stay calm.

    2. Immediately send for a manager/lead.

    3. The manager/lead will contact the local law enforcement agency or government suicide prevention authority to report the threat and the office location.

    4. Ask the taxpayer for his/her personal address. Should the taxpayer leave the office before the local authorities arrive, you may then give this information to them.

    5. If the manager/acting manager is not immediately available, follow the procedures in paragraphs (4) (a) through (4) (d) above. Give a copy of the information to the manager, when they are available.

    6. In the event where there could be a danger to other TAC employees or visitors, local site management will determine if an evacuation is needed and the method of evacuation.

  5. If the taxpayer makes a suicide threat in written correspondence:

    1. Stay calm.

    2. Give the correspondence to the manager/lead, who will contact the proper local authority.

  6. See IRM 11.3.34, Disclosure of Official Information, Disclosure for Non-Tax Criminal Violations, for additional disclosure information.


    It is the policy of Customer Account Services to have a manager handle these types of situations, if at all possible.

  7. Procedures for reporting these include contacting:

    • The local TIGTA office following established procedures in that campus or site.

    • Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.

    • Office of Employee Protection. (OEP) Notify them with Caution Indicator Referral Report Form, sent via fax, mail or secure e-mail message.

    • The local Disclosure Office.

  8. Reporting instructions and helpful information on how to handle these calls can be found by reading The Law and Policy in Suicide Threat Disclosures located on the Disclosure and Privacy Knowledge base under suicide. It is vital that Managers review this policy with employees on a regular basis to ensure they understand how these are handled locally and know what to do when these difficult situations happen.

Sexual Harassment

  1. Unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute sexual harassment when:

    1. Submission to such conduct is made, either explicitly or implicitly, a term or condition of your employment.

    2. Submission to or rejection of such conduct is used as a basis for employment decisions affecting you.

    3. Such conduct has the effect of unreasonably interfering with work performance or creating an intimidating, hostile or offensive work environment.

  2. Sexual harassment is:

    1. Illegal under Title VII of the Civil Rights Act of 1964, as amended, and implemented under Equal Employment Opportunity Commission regulations, 29 CFR Section 1604.11.

    2. Prohibited by Issuance 5 of IRS Document 12011, Ethics Handbook.

  3. Report the following situations directly to the nearest TIGTA office:

    1. "Quid pro quo" situations, in which submission to or rejection of sexually harassing behavior is used as basis for employment decisions affecting employee (such as a promise of promotion for engaging in sexual activity or a negative appraisal for refusing to do so) whether employment action was or was not actually taken against victim.

    2. Unwanted, aggravated, physical contact of a sexual nature.

  4. Report sexual harassment through:

    1. Management (e.g., supervisor, head of offices, etc.).

    2. The Union and the negotiated grievance process for bargaining unit employees.

    3. The Equal Employment Opportunity (EEO) and the Statutory EEO complaint process, including EEO counseling with the option of simultaneously bringing allegation to the attention of the Commissioner.

  5. You may also contact the nearest TIGTA office for any case of alleged sexual harassment.

  6. You also may call either of the hot-line numbers listed below:

    • IRS Sexual Harassment Hotline — 866-298-7672 (or TTY (866)702–5321)

Preparer Issues and Complaints/Form 14157 and Form 14157-A

  1. There are occasions when taxpayers have a concern or complaint about a paid tax return preparer. Complaints about paid return preparer should be submitted on Form 14157 , Tax Return Preparer Complaint. The form should be mailed to Return Preparer Office (RPO) per the instructions on the form. The Return Preparer Office is responsible for processing complaints against return preparer such as:

    • E-filing returns using a pay stub

    • Use of non-commercial software or Free File without securing the taxpayer’s signature

    • Failing to provide a copy of the return

    • Failing to return records

    • Failing to sign returns

    • Failing to remit payments for taxes

    • Misrepresentation of credentials

    • Agreeing to file return, but did not

    • Failing to provide Preparer Tax Identification Number (PTIN) or any identification number

    • Indicating a return they filed was self-prepared when it was not

    • Fee disputes, etc.

  2. There are also situations where a tax return preparer has altered a tax return without the taxpayer’s knowledge or consent in an attempt to obtain improperly inflated refunds or to divert refunds for their own personal benefit. Taxpayer complaints involving these situations should be submitted using Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, and all required supporting documentation as referenced in the instructions on the form. For additional information see:

    • IRM, Identifying Potential RPM Issues - Telephone Assistors/Taxpayer Assistance Center/TAC Overview.

    • IRM, Telephone/TAC – Potential RPM Issues are Present - Account Research and Actions, and

    • IRM, Complaint Submission - Where to Mail RPM Forms.

Request for Specific Employee

  1. A caller or visitor may ask to speak to a specific employee who previously handled his/her inquiry. The caller may provide the name and/or ID Card number of the previous employee and indicate that they need to discuss the account with that person.


    Telephone numbers listed in internal directories (e.g., Outlook, Discovery Directory etc.) or on e-mails, memos, SERP Alerts etc. are intended for IRS use only. Do Not under any circumstances give the taxpayer or a taxpayer's representative the name or phone number of any employee (e.g., CSR, Manager, Analyst, etc.) listed in an internal directory, on an e-mail or internal use document.

  2. Make every effort to resolve the taxpayer's issue yourself. Encourage the caller or visitor to allow you to research his/her account.

  3. If the taxpayer still insists on speaking with the prior employee advise them that you will attempt to contact the other employee to have them return the call. Prepare Form 4442 or Form e-4442, Inquiry Referral, and annotate "ACT SECTION 3705(a)(RRA 98)" at the top of the Form 4442 or Form e-4442. The form should contain:

    • The employee’s name (if available) and ID number.

    • Date the taxpayer spoke to the original employee.

    • Details of the taxpayer’s specific issue.


    If the taxpayer states they have a different phone number and extension to speak to a specific employee about their identity theft issue, see IRM, Telephone Inquiries Regarding Tax-Related IDTVA Cases.

  4. Depending on the information available (name, ID number) the employee's manager should use all available resources to locate the specific employee (i.e. Discovery Directory) requested by the taxpayer and forward the Form 4442, Inquiry Referral, or Form e-4442 to that employee’s manager following appropriate referral procedures located in IRM, Referral Procedures.


    Managers can contact the ID Media Program Manager in Identity, Credential and Access Management (ICAM).They can be found at on the Smart ID (HSPD12) page on the Facilities Management and Security Services (FMSS) website.

Taxpayer Complaints/Compliments About IRS Service

  1. Resolve, if possible, taxpayer complaints about unresolved tax account issues. If unable to resolve please refer to IRM, Taxpayer Advocate Service (TAS) Guidelines, to determine if a transfer to TAS is appropriate.

  2. Taxpayer complaints about individual (IRS) employees are captured under the RRA 98 Section 1203 Procedural Handbook. Refer these calls or correspondence to your manager.


    Form 10004, Customer Feedback Record, is obsolete. Do not use.

  3. Refer taxpayer compliments (calls or correspondence) of the IRS or individual employees to your manager.

  4. Make sure that you always express appreciation (thanks) to anyone who compliments you or the IRS.

Taxpayer Request for Disclosure of Information

  1. The Privacy Act of 1974 gives individuals certain rights regarding their records maintained by federal agencies. Taxpayers requesting their information under the Privacy Act, must furnish:

    • Name

    • Address

    • Other specified information


    Taxpayer must provide his/her TIN, if it is needed for research.

  2. Mark request "Privacy Act Request for Notification and Access" and forward to the Disclosure Office. See Disclosure Basics and Contacts, on the Disclosure and Privacy and Knowledge site for more information.

  3. Except as otherwise provided by law, the Privacy Act of 1974 permits an individual to:

    1. Determine which of his/her records federal agencies may collect, maintain, use, or disseminate.

    2. Prevent his/her records from being used or made available for unauthorized purposes without his/her consent; and

    3. Gain access to information on him/her, have copies made, and, unless information concerns tax records, amend or correct such information.

  4. Under the Privacy Act, the IRS ensures taxpayers' rights by:

    1. Collecting, maintaining, using, or disseminating any record of identifiable personal information only for necessary and lawful purposes.

    2. Ensuring information is current and accurate.

    3. Ensuring information is used for its intended purpose.

    4. Ensuring adequate safeguards to prevent misuse of information.

  5. See IRM, Privacy Act Access and Amendment of Records, for information on requests made under the Privacy Act.

Freedom of Information Act (FOIA)

  1. Under the FOIA, each taxpayer has the right, subject to certain limitations, to access records and documents maintained by the IRS.

  2. All requests made under the FOIA must be written.

  3. FOIA requests for copies of records and documents are handled by the Disclosure Office. If you receive a FOIA request directly from the public, immediately mail it to: IRS-CPU, Stop 93A, 4800 Buford Hwy, Chamblee, GA 30341.


    Do not refer FOIA issues to the Governmental Liaisons. The Government Liaison office is a different entity from the Disclosure Office, even though the general contact data appears to be the same for both. The disclosure manager for the geographical area in which the taxpayer resides is located on the irs.gov/disclosure offices.


  4. See Freedom of Information Act on the Disclosure and Privacy Knowledge Base site for more information on FOIA.

  5. FOIA requests for copies of recorded contacts are also handled by the Disclosure Office. Use the link above to locate the disclosure manager for the geographical area in which the taxpayer resides.


    FOIA recording requests are handled expeditiously. The written request from the taxpayer must contain the date, name and identification number of the CSR (from the CSR’s identification badge), and the approximate time of the call. Also, in order for the IRS to locate and associate the call with the requester, there must be some identification of the taxpayer (name, address, TIN, etc.) during the call. The FOIA request cannot be processed without this information.

  6. See IRM , Freedom of Information Act and Personnel Records, for information on requests made under FOIA.

Freedom of Information Act (FOIA) and Field Collection Action

  1. A taxpayer or taxpayer representative has a right to information used to collect his/her tax liability, which generally includes a copy of the case file. The legal basis for giving taxpayers copies of their own tax records is contained in IRC 6103(e).

  2. IRC 6103(e)(7) allows the IRS to withhold return information if that release would impair tax administration. Employees should forward all FOIA requests to Disclosure immediately. When a FOIA request asks for case-related records, employees should provide information about the status of the case and the records in the file to the Disclosure staff. For more information on this topic see IRM, Disclosure of Case Files and FOIA -What should I do with a request for information under the FOIA?

Taxpayer Request to Tape Record Conversation

  1. A taxpayer is not permitted to make any audio recording of a telephone conversation. Taxpayers are permitted to record a conversation during an in-person interview if certain procedures are followed.


    See paragraph (3) below for Taxpayer Assistance Centers (TAC).

  2. If a taxpayer begins to record a conversation during a telephone call, and you are aware of it, courteously terminate the conversation.

  3. Taxpayers may record an in-person interview (e.g., contact at a TAC) if they provide 10 days advance written notice and utilize their own equipment for the recording. See IRC 7521, and IRM, Taxpayer Recording of Interviews, for more information. If a taxpayer attempts to record a conversation during an in-person interview without following these procedures, discontinue the interview and reschedule for a later date.

Taxpayer Advocate Service (TAS) Guidelines

  1. Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered when it might affect their underlying liabilities, ability to pay, or ability to provide information timely. See IRC 7803(a)(3), for more information on TBOR.

  2. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if experiencing economic harm or are seeking help in resolving tax problems that have not been resolved through normal channels. For additional information on the TBOR, see Publication 1, Your Rights as a Taxpayer.

  3. Refer taxpayers to the Taxpayer Advocate Service (TAS) when the case meets TAS criteria and can’t be resolved the same day. The definition of "Same Day Resolution" is within 24 hours. See IRM, Same Day Resolution by Operations, for situations that meet the "Same Day" definition. Do not refer same day cases to TAS unless the taxpayer asks to be transferred and the case meets TAS criteria. When you refer cases to TAS, prepare Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), via AMS (or Form 911 if AMS is not available or you are not an AMS user) and refer to TAS.


    If the only issue is a refund, an explanation of the process and time frame for receipt of the refund may result in the taxpayer agreeing that the hardship can be relieved by the systemic release of the refund. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. When you refer cases to TAS, prepare Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), via AMS or use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), if you are not an AMS user or AMS is not available, and forward to TAS.


    See IRM, Exceptions to Taxpayer Advocate Service Criteria, for information on cases that TAS will no longer accept.

  4. As part of the Identity Theft Program, the Accounts Management (AM) Identity Protection Specialized Unit (IPSU) will generally assist taxpayers whose situations meet TAS criteria 5 -7 and involves identity theft (including open identity theft cases). The applicable cases are considered IPSU criteria. See IRM Identity Theft Assistance Request (ITAR) - General information, and IRM, Criteria 5-7 Identity Theft Cases Not Eligible for Referral to IPSU.


    This does not apply to cases that meet TAS criteria 1 - 4. Refer these cases accordingly as outlined in this IRM section.

  5. When referring taxpayer inquiries to TAS, you must notate on the Form 911, Section III, boxes 7, 8 and 9:

    • The TAS Criteria Number - box 7, see IRM, TAS Case Criteria.

    • Why you did not provide the relief. Please see Form 911, Section III instructions, for box 8 examples of reason(s) that prevent you from resolving the taxpayer's problem.

    • The specific circumstances of the hardship, box 9.

  6. A delay is defined as a lapse of more than 30 days from the date of the taxpayer's initial inquiry, or from the end of the prescribed/normal processing period, whichever is later (e.g., a tax question, request for installment agreement/adjustment of tax, a refund not received six weeks after the return posts to Master File.). "More than 30 days" begins on the 31st day following the initial inquiry, or on the 31st day beyond normal processing of the return or issue in question. See IRM 13.1.7-1, General Response Time Guidelines, for more information. Remember that normal processing time, in some instances, may be as long as 45 to 90 days or longer, e.g., innocent spouse claims.

  7. Transmitting/routing procedures for the electronic version of Form 911 (e-911) are:

    1. Every Form e-911 routes directly to TAS. AM Managers do not review the e-911.

    2. Internally referred cases not meeting TAS' case criteria may be returned to the function once received by TAS, with Local Taxpayer Advocate (LTA) approval. TAS will work to educate the function on why the case did not meet TAS criteria and how the function could have addressed the issue. The LTA will determine if the incorrect referral is an anomaly or meets systemic burden criteria.

    3. Your manager may add comments before routing a returned Form e-911 back to you.

    4. You must monitor all of your inventories (AMS, paper, CIS) for returned/rejected Form 911/Form e-911.

    5. If the Form e-911 is returned as not meeting TAS criteria, follow referral procedures in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

    Advise the taxpayer they will be contacted by TAS within 5 business-days. Each time the taxpayer is contacted by TAS, they will be given a follow-up date. Explain to the taxpayer or representative that TAS has offices in all 50 states, including Puerto Rico, and that TAS contact related to their inquiry can come from an area code they are not familiar with. TAS expedites contacts where the taxpayer has indicated an urgent circumstance. Advise the taxpayer they should only contact TAS for any updates or additional information. If the taxpayer calls IRS, they will be referred to the TAS contact number.

  8. Do not refer the issue/case to TAS if:

    1. You can take steps to resolve the problem within 24 hours (see paragraph 3 above) on the same day that you determine it to meet TAS criteria.

    2. The complaint or inquiry only questions the constitutionality of the tax system.

    3. The focus of the taxpayer's inquiry solely involves frivolous tax strategies intended to avoid or delay the filing of federal tax returns or paying of federal taxes.

    4. The case has simply aged more than 30 days and the taxpayer has not made a follow-up call.

  9. TAS assigns individual toll-free telephone numbers to TAS case advocates. The individual toll-free number of the case advocate is given to the taxpayer or authorized third-party when a case is established in TAS. You may receive calls from taxpayers who need assistance due to misplaced or forgotten toll-free numbers.

  10. If you receive an inquiry on a case that is open in TAS and the taxpayer is calling within the 5 business-day time frame since the case was established, advise the taxpayer to wait until the time frame expires to receive a response from the case advocate.

    • For AMS users assisting taxpayers with an open TAS case, the individual case advocate toll-free number displays on the 911 screen on AMS. Advise the caller of the advocates toll-free number only if the case was established prior to the 5 business-day time frame.

    • For non-AMS users, refer the taxpayer to the NTA toll-free number at 877-777-4778.

  11. If you receive an inquiry about an issue that is resolved or is in the process of being resolved, inform the taxpayer when they should expect to receive his/her response. Generally, this may take up to 5 business-days. Advise the taxpayer that they can call this toll-free TAS telephone number 877-777-4778, if dissatisfied with the service received.

  12. If you receive an inquiry about a closed TAS case, refer the taxpayer or representative to the NTA toll-free number at 877-777-4778 or TTY/TDD 800-829-4059. Trained CSRs at this number assist the taxpayer.

  13. For more TAS information, see IRM 13, Taxpayer Advocate Service. TAS criteria are also presented on Servicewide Electronic Research Program (SERP), under IRM Supplements-Job Aid Book. Complete TAS information is on SERP under Local/Sites/Other.


    Generally, a case meeting TAS criteria is worked at the site receiving the contact (in-person, telephone call, or correspondence.) Exceptions to this rule are in IRM 13.

Operations Assistance Requests (OARs) Accounts Management Guidelines

  1. The following procedures are for Accounts Management (AM) employees who process Operations Assistance Requests (OARs) received from the Taxpayer Advocate Service (TAS): Refer to the W&I Service Level Agreements, (SLA) for further information about Form 12412, OAR processing and procedures.

    1. If an AM campus receives a misrouted OAR from TAS, the campus employee will NOT reject the case back to TAS unless the case is not worked in the AM organization (see (d) below). AM will work the case through conclusion unless there is a specific reason that this campus does not work the issue identified on the OAR.

    2. If the campus cannot work the case due to a specific reason, the employee will immediately route the OAR to their AM TAS liaison for routing to the appropriate AM campus. Reroute the OAR to the applicable W&I TAS Functional Coordinator/Liaison at the receiving AM campus and notify TAS of the transfer via secure mail.


      It is the responsibility of the campus to ensure the OAR is worked at their site if the case is properly opened there. See paragraph 2 below for some examples of reasons a campus may route an OAR to another AM campus.

    3. When the campus employee works a misrouted OAR, the employee will state on the OAR (during acknowledgement phase of the OAR to TAS) that he or she is working the misrouted case and advise TAS where to send the OAR in the future.

    4. If the issue identified on the OAR is an issue not worked in the AM organization, reject the OAR back to TAS accordingly. For example, the issue is only worked in Compliance.

    5. When working an OAR case through CIS and the OAR is the only open AM control, the active OAR base must always be closed with the category code of the work type (i.e., XRET, IDTX, or TPRQ) so that closed cases are counted correctly. If the ATAO case creates a multiple AM CIS base on a TIN, the ATAO base must be closed as MISC. A new feature, the "Close as MISC" button, has been added to AMS to address this issue. Located on the CIS Case page of AMS, this button allows the user to close the secondary case on both CIS and IDRS with category code "MISC" . This will exclude the secondary ATAO base from the closed case count. For full details on CIS procedures, see IRM, CIS General Guidelines.

  2. Some examples of reasons a campus may route an OAR to another AM campus include:

    • BMF OAR received at an IMF campus (Cincinnati and Ogden are BMF campuses.)

    • Open control at another campus.

    • Campus does not work International issues.

  3. Accounts Management employees may receive OARs from TAS requesting a manual refund to relieve an economic hardship. These accounts would not normally require a manual refund, however based on the facts and circumstances of the case TAS has determined that a systemic refund will not be received in time to relieve the hardship.


    Sufficient documentation must accompany manual refund requests as outlined in IRM, Preparation of Manual Refund Forms, or the manual refund request will be rejected by the Submission Processing Accounting Function.

    1. For cases where TAS requests a manual refund to relieve a hardship, adjust the account, as appropriate, and issue the manual refund. See IRM 21.4.4, Manual Refunds.

    2. For cases where TAS asks for permission to issue a manual refund, adjust the account, as appropriate, placing a hold on the credit to prevent a duplicate erroneous refund, and advise TAS of the amount of the credit available and the interest start date, if interest is due on the refund.

    3. If TAS requests a manual refund and no other action is requested or required by AM, reject the OAR and advise TAS that they have the delegated authority to issue manual refunds once the IRS has determined the amount of the overpayment. See Delegation Order No. 13-1 (Rev. 2) and Delegation Order No. 13-2 (Rev. 1).

  4. If you receive an OAR and TAS does not request a manual refund, do not prepare one unless normal procedures require a manual refund (i.e. the refund will be going to someone other than the entity name on the master file).


    TAS should not authorize a refund release or request a manual refund for an overpayment that is being held when Integrity and Verification Operations (IVO) or Criminal Investigation (CI) involvement is evident. If TAS believes a refund should be released or a manual refund requested, they should work with IVO or CI before requesting any action on the account.

Informant Contacts

  1. Customer Service Call Sites and Taxpayer Assistance Centers (TAC) will follow the informant contact procedures outlined below.

  2. An informant who wishes to report possible instances of federal tax fraud by another individual must complete Form 3949-A, Information Referral, or provide this information via a letter. A whistleblower who intends to provide information and claim an award, must complete Form 211, Application for Award for Original Information.

  3. CAUTION: Do not advise the caller to complete Form 3949-A if:

    Identity theft involving misuse of their own TIN (SSN/ITIN) IRM, Identity Theft – Telephone Overview and General Guidance or IRM Identity Theft Issues
    They had a problem related to their own tax return and tax return preparer See IRM, Identifying Potential RPM Issues For Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors
    They received a Duplicate TIN soft notice and wants to inform on the other taxpayer claiming the exemption or Earned Income Tax Credit (EITC) Instructions in IRM, Exam Soft Notices CP 85A, B, and C and CP 87 A, B, C, and D.
  4. Informant referrals are no longer received "live" over the telephone. This is now a self-service line with no live assistance.

  5. If you receive a call from an informant, who wishes to report an alleged violation of the federal tax laws, you must take the following actions:

    1. Thank the caller for offering to provide information alleging a violation of the federal tax laws.

    2. Advise the caller that this information is no longer received "live" over the phone and that they must complete Form 3949-A, Information Referral, to provide information, or submit information via a letter.

    3. Advise the caller that the Form 3949-A may be obtained via http://www.irs.gov/, or they can submit a letter containing the information ( information to include in the letter is shown in table below under Option 3). If the caller does not wish to obtain the form via the website, advise the caller you may order the Form 3949-A for him/her.

    4. If the caller does not have web access (internet) or does not want you to order the form (is apprehensive about providing name and address), advise the caller to call 800-829-0433, Tax Fraud Referral Hotline. Advise the caller that, at this number, they will be provided a script with the following options/prompts:

      Tax Fraud Referral Hotline
      Option 1
      - "You may obtain Form 3949-A by going to the IRS website at www.irs.gov, and selecting Forms and Publications" .
      Option 2
      - "We are transferring your call to our toll-free Forms and Publications Line at 800-829-3676."


      Advise the caller that when transferred to the Forms line, the forms order assistor will ONLY order the Form 3949-A and will NOT address or take any information/details regarding the information they are reporting.

      Option 3
      - "If you choose to write to us to report tax fraud and abuse, please provide all the information you have, including the following, if available:"
      • Name and address of the individual or business the caller is reporting.

      • Taxpayer Identification Number (Social Security Number or Employer Identification Number if the report concerns a business) of the individual or business the caller is reporting.

      • A brief description of the alleged violation, including how the caller became aware of, or obtained the information.

      • Tax Years involved and the estimated dollar amount of any unreported income.

      • Name, address, and daytime telephone number for the caller. (This information is not required to process the report, but would be helpful if provided.)

      • Indicate if there are any records available to support the allegation.

      • Indicate if the individual, who the caller is reporting, is considered dangerous.

      • Send letter to: Internal Revenue Service, PO Box 3801, Ogden, UT 84409.

  6. Do not complete the Form 3949-A.

  7. If the caller insists on speaking to someone regarding the potential fraud allegation, advise the caller to provide his/her telephone number on the Form 3949-A or correspondence so that the investigating official can contact him/her. However, do not offer the caller a time frame in which they may be contacted regarding the investigation.

  8. If the informant expresses intent to be a whistle blower or claim an award, advise the caller they can request the Form 211, Application for Award for Original Information by going to the irs.gov website.

  9. When you receive informant information via correspondence, mail the letter to the address below. Information attached to a CIS case can be routed following information in IRM, Cases Currently Assigned in CIS.

    Internal Revenue Service

    1973 N Rulon White Blvd.
    Mail Stop 6273, Attention: Entity

    Ogden, UT 84404

Oral Statement Authority

  1. Oral statement authority is acceptance of a verbal request for account adjustment without written documentation or for account information without written request. Authenticate caller's identity before providing tax account information or taking account action. See IRM, Required Taxpayer Authentication.

  2. The authority to accept oral statement(s) was established to close account inquiries on-line. This authority also applies to accepting taxpayer/authorized third party verbal statements while on-line and then inputting an adjustment later. If possible, complete on-line adjustments while taxpayer or designee is on the phone.

  3. Oral statements are accepted by all functions in the IRS for the following open account/adjustment issues:

    • Address changes -See IRM IMF and BMF Oral Statement Address Changes.

    • Other BMF Entity changes - See IRM, Business Master File (BMF) /Non-Master File (NMF) Adjustment Procedures. Do not make any change to the first name line unless the correction is for a spelling error. You may also change the name control to correct a spelling error.

    • Other IMF Entity Changes -You may make name, TIN, and ITIN corrections after complete research. This includes invalid TIN problems such as name and TIN corrections and refund releases. See IRM, Adjustments With Oral Statement, IRM, I- Freeze, IRM, Re-sequencing Action Required, IRM, Merges Involving ITIN and IRM, ITIN Merge Procedures (ITIN to SSN merges).

    • Substantiated math error protests– See IRM, Math Error Substantiated Protest Processing. Increase or decrease of tax or credit to the amount reported on the original return.

    • Withholding Tax Credit - See IRM, Withholding (W/H) Tax Credit.

    • Earned Income Tax Credit (EITC) – See IRM, EITC Math Error Reply. Correction of EITC to the amount claimed on the original return.

    • Credit transfers – See IRM, Credit Transfers Overview. Transfers of any amount between related and non-related accounts must be confirmed by the taxpayer. For example, the taxpayer can confirm the payment (date, amount, etc.) or can verify audit trail (DLN) from back of check.

    • Lost or stolen refund claims – See IRM, Refund Trace Actions.

    • Undeliverable refund re-issuance – See IRM, Undeliverable Refund Checks. No dollar limitation.

    • Freeze releases resulting in a refund – See IRM, Freeze Code Procedures . No dollar limitation.

    • Account actions taken as required to resolve TPP issues in IRM 25.25.6, Taxpayer Protection Program.

    • Credit elect reversals – IMF only. See IRM, Credit Elect Problems.


      BMF credit elect cannot be revoked. See IRM, Estimated Tax Overpayment, Credit Elect - General.

    • Penalty abatement - See IRM, Oral Statement and Penalty Relief Request. Customer requests that meet reasonable cause criteria and that do not exceed threshold/ceiling amounts.

    • Federal Tax Deposit (FTD) penalties- See IRM, FTD Penalty Relief.

    • Decimal point/transcription errors – obvious errors. This includes decimal point errors made by a customer when completing a tax form or by an IRS employee when transcribing a return or inputting an adjustment. Corrective actions may include increasing/decreasing assessments, and/or increasing/decreasing credits.

    • Update the coverage checkbox for Affordable Care Act on Form 1040, Form 1040A and Form 1040EZ. See IRM, Coverage Check box for more information.

  4. Oral Statement Authority may also be accepted for claims for credit/refund after the Refund Statute Expiration Date (RSED). See IRM, Offsetting the Amount of a Refund With a Timely Refund Claim with a Time-barred Adjustment, for specific instructions.

IMF and BMF Oral Statement Address Changes

  1. Oral statement authority is the acceptance of a verbal request for account adjustment without written documentation or for account information without written request. If the taxpayer or their authorized representative request an address change via oral statement, they must be able to authenticate their identity. See IRM, Required Taxpayer Authentication, IRM, Additional Authentication, or IRM , Third-Party Authentication for procedures on authenticating the caller. If an address change is necessary and the taxpayer requests the address change using an oral statement, the address change may be input to IDRS based on Revenue Procedure 2010-16.


    When making an oral request for change of address using Revenue Procedure 2010-16, the taxpayer’s full name, previous address, and SSN, ITIN, or EIN must be provided.



    When updating address records through oral statement, advise the taxpayer to change their address at their local post office. Once a taxpayer indicates they have an address change, discuss with the taxpayer whether the address change is permanent or a temporary address change (e.g., student at college). If the taxpayer indicates a temporary address change, do not update the address on master file.

  2. If the taxpayer or their authorized representative can’t pass authentication, the address cannot be updated via oral statement. If the taxpayer or authorized representative cannot provide the required authentication information, direct them to the IRS website at irs.gov to fill out Form 8822 or Form 8822-B. If they do not have access to the website, mail the appropriate form to the taxpayer.


    Due to the high level of identity theft it is extremely important to ensure changing/correcting a taxpayer’s address is warranted and necessary. Do not change the address based on oral statement authority if the account contains an open Taxpayer Protection Program (TPP) issue unless otherwise directed in IRM 25.25.6, Taxpayer Protection Program. Oral statement authority does not apply if the current address listed is a Service Center Address. See IRM, When to Update the Victim's Address.

  3. If either taxpayer reports a new address for their married filing joint account, inquire if the address change is for both taxpayers. When the address change involves both taxpayers sharing the same address, update both addresses. If only one taxpayer is changing their address, update the appropriate account and leave the other taxpayer’s address alone. If the command code INCHG/IRCHG requires the input of a filing status code, do not change the taxpayer’s filing status code. Use the filing status currently on the account.

  4. In an effort to document who is requesting an address change, the TE/CSR must enter whether the address change was submitted by the primary, secondary, or both taxpayers, or by an authorized third party. Information such as which taxpayer made the request, the name of the third party, the authorized third-party’s title and phone number should be entered in the remarks field when using the IAT address tool, AMS or IDRS. See IRM, Oral Statement Documentation Requirements.

  5. For oral statement address change on BMF accounts do not change the address if the account contains the following conditions:

    • A Large Corporation Indicator (LCI) is on the account. See IRM, Campus Contacts for Large Corp Cases, for how to locate this indicator. Route to the appropriate Large Corp unit per IRM, Routing Large Corp Cases.

    • If there is an unresolved ID Theft Indicator (971 AC 522, MISC code IDTCLM/IDTDOC without a CLSIDT) or an open control with BID1, BID2, or BID3, request the taxpayer submit a Form 8822-B.

    • If there is an open RICS control assigned to 1481055555, which will have a category TPPI and a history showing potential identity theft, request the taxpayer file a Form 8822-B.

    • If the acronym FDIC (Federal Deposit Insurance Corporation) is present in any of the name lines, request the taxpayer file a Form 8822-B.

  6. When an EIN has employment tax filing requirement codes (FRC) and an address change occurs, CP 148A generates to the taxpayer’s new address and CP 148B generates to the taxpayer’s previous address.

  7. When changing the mailing address from a street address to a Post Office (PO) Box number, do not revise the location address unless the taxpayer provides a new location address.

  8. If an address change is necessary and the taxpayer requests an address change using oral statement, the IAT Address Tool is highly recommended for both research and inputting a change of address request. For more information see IRM Adjustments with Oral Statement, IRM, BMF Addresses and IRM, Oral Statement Telephone Contact Address Change Requirements.

Oral Statement Documentation Requirements

  1. When making adjustments or other Master File changes using oral statement authority, the items listed in paragraph (2) below must be entered on the adjustment document to document the call and indicate verification of taxpayer's identity or of his/her authorized third party. (e.g., Third-Party Designee, Oral Disclosure Consent, etc.) As a result, source documents are not always required for association with the computer-generated document when the input change or correction is completed using oral statement authority.

  2. Documentation is required in the "Source Document Attached" (SDA) and "Remarks" sections, if present, of the input document. When a source document is not needed, the information below is placed in the remarks section to validate the source of the adjustment based on the entries in c through h below.


    The IAT Address Tool or the AMS Update Contact tool can be used for entity changes such as address changes, telephone numbers, etc. If the customer is unwilling to provide a telephone number (e.g., unlisted number), indicate no number. When using the AMS Update Contact tool or the IAT tools to initiate entity changes meeting Oral Statement Authority, you do not need to update the remarks section to reflect the Oral Statement verification items listed below, with the exception of an oral statement address change which will require full remarks listed below in a thru i.

    1. N – in SDA field, indicates no source document is attached.

    2. Y — Source Document Attached.

    3. DV – indicates all disclosure items were verified and the requester is the taxpayer or an authorized third party.

    4. T – indicates inquiry received by telephone.

    5. C – indicates inquiry received by correspondence.

    6. W – indicates inquiry received in TAC.

    7. Caller identity – follow the table below:

    8. Remarks — briefly explain reason for adjustment action or credit transfer or other change or correction.

    9. Telephone number of taxpayer. If unwilling to provide number (e.g., unlisted number), indicate NO number.

      If Then
      Single taxpayer Input "taxpayer"
      Joint return Input first name of spouse calling in (at least the first letters or an abbreviation, e.g., Jane or Robt.)
      Business account Indicate position within corporation or partnership, and first initial of first name and entire last name, e.g., Pres.–Name, or Ptr.–Name
      Power Of Attorney (POA) Indicate (POA) and provide either name (first initial or first name and entire last name) or the representative (CAF) number, e.g., POA–Name or POA–210012345R
      Other third party 1. Indicate name and relationship to caller, e.g., relative, neighbor, friend,
      Oral Disclosure Consent (ODC),
      Third-Party Designee, etc.
      2. Input phone number of third party.
      3. Advise caller that you will notify taxpayer of adjustment action, if any.

  3. If change or adjustment cannot be completed with oral statement, and a source document is required, (e.g., a penalty abatement request for reasonable cause and above threshold/ceiling amount) the following notations are required:

    1. SD — source document.

    2. C — correspondence.

    3. Signer identity — see paragraph (2) above.

    4. Remarks —"per letter" or other justification.

  4. DO NOT input any adjustment or change with oral statement if any doubt exists.

    1. Do thorough research to determine whether an adjustment or change can be made.

    2. If oral statement is not appropriate, ask taxpayer to submit documentation to support request.


  1. Processing and adjustment tolerances allow adjustments (below certain amounts) without requiring verification of return line items.

  2. Most processing or adjustment tolerances relate to claims or other correspondence (informal claims). When working correspondence, if adjustment tolerance for an issue is lower than oral statement authority for the same issue, see IRM, Tolerances.

  3. Tolerances within the Collection program (deferral levels) set the parameters for working certain cases.

  4. For the purpose of abating penalties for reasonable cause, there are specific oral statement authority levels (OSA) for accepting requests by phone. The Reasonable Cause Assistant (RCA) must be utilized per IRM, Reasonable Cause Assistant. While there are threshold ceilings for abating penalties, it is important to remember there is no threshold ceiling for First Time Abate (FTA) or penalty abatement denial. If the account meets the abatement threshold ceiling, RCA will display a message indicating the request must be submitted in writing, which includes requests received by fax. For more detailed information on this see IRM, Oral Statement and Penalty Relief Request and IRM, Oral Statement Ceiling Exceeded,. for further information.

Voluntary Disclosure Practice

  1. The Voluntary Disclosure Practice is a long-standing practice of IRS Criminal Investigation (CI). This long-standing practice has evolved over time, resulting in the current Voluntary Disclosure Practice announced on November 20, 2018. The Voluntary Disclosure Practice is a compliance option for taxpayers who have criminal exposure due to their willful tax and tax-related noncompliance. Refer taxpayers or representatives to IRM, Voluntary Disclosure Practice for submission and eligibility information.

  2. If a U.S. person has willfully failed to comply with tax or tax-related obligations, submitting a voluntary disclosure may be a means to resolve non-compliance and limit exposure to criminal prosecution. CI takes timely, accurate, and complete voluntary disclosures under consideration when determining whether to recommend criminal prosecution. A voluntary disclosure will not automatically guarantee immunity from prosecution; however, a voluntary disclosure may result in prosecution not being recommended.


    Taxpayers who did not commit any tax or tax related crimes and do not need the Voluntary Disclosure Practice to seek protection from potential criminal prosecution can continue to correct past mistakes by filing amended or past due tax returns.

  3. The Voluntary Disclosure Practice begins with Criminal Investigation (CI). Taxpayers use a two-part process to first seek clearance and then to make a voluntary disclosure.

    1. Taxpayers must complete and submit Part I of Form 14457, Voluntary Disclosure Practice Preclearance Request and Application, to request preclearance from CI. Taxpayers submit Part I by either fax or mail. Preclearance serves to provide an indicator of timeliness. If the taxpayer’s noncompliance is already known to the IRS or the IRS has commenced an examination or investigation, then preclearance will not be provided. Preclearance determines the taxpayer’s eligibility but does not guarantee preliminary acceptance into the practice.

    2. After a taxpayer receives preclearance, the taxpayer must submit Part II of Form 14457 within 45 days. CI reviews the submission on Part II of Form 14457 and determines if the taxpayer may participate in the Voluntary Disclosure Practice. If approved to participate, CI will provide the taxpayer with a Preliminary Acceptance Letter, and CI will forward the taxpayer’s Form 14457 to a civil section of the IRS. CI will not process tax returns or payments.

    3. If an applicant has received a Preliminary Acceptance (Part II) approval from IRS-CI and would like to make a payment before the case is assigned to an examiner, payments can be sent to the LB&I Austin unit at the following address:
      Internal Revenue Service
      3651 S. IH 35
      Mail Stop 1919 AUSC
      Austin, TX 78741
      ATTN: Voluntary Disclosure Practice

    To ensure payments are properly posted to the taxpayer’s account, all correspondence and payments must reference the “Voluntary Disclosure Practice.” The taxpayer should include separate checks for each year clearly identifying taxpayer name and taxpayer identification number, the year to which the payment relates and “Voluntary Disclosure Practice.” Only payments should be sent to this address.


    The Voluntary Disclosure Practice does not apply to taxpayers with illegal source income. Income from activities determined to be legal under state law but illegal under federal law is considered illegal source income for purposes of the Voluntary Disclosure Practice.

  4. Once the taxpayer’s case is assigned, the civil examiner will contact the taxpayer. Taxpayers or representatives should provide tax returns and other documents to the examiner upon contact.

  5. Taxpayers or representatives with an urgent procedural matter relating to the civil disposition of a voluntary disclosure may contact the Voluntary Disclosure Hotline at (267) 466-0020. Hotline personnel will only answer procedural questions and will not provide tax advice or provide opinions on hypothetical situations.

  6. Taxpayers or representatives with questions concerning preclearance should call Criminal Investigation at (267) 466-1607 or e-mail OVDCIDIRECT@ci.irs.gov.

  7. ) IRS personnel who receive questions from taxpayers or representatives regarding the Voluntary Disclosure Practice should direct inquiries to www.irs.gov/vdp.

Scams (Phishing) and Fraudulent Schemes

  1. Scammers may contact the public by telephone or e-mail to solicit money or financial information. This type of scam is called phishing.

  2. Phishing is the act of sending an e-mail to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

  3. Phishing scammers may claim to be working for or on behalf of the IRS. They may indicate that they can help the victims file amended tax returns in an attempt to receive tax refunds, to get personal financial information, or Social Security numbers that can be used to steal the victims' identities or financial resources.

  4. The IRS does not ask for personal identifying or financial information in unsolicited electronic mail (e-mail), telephone calls, or postal mail.

  5. If you receive a call from a taxpayer regarding receiving a suspicious, bogus, or phishing e-mail that claims to be from the IRS, advise the taxpayer:

    • Do not open any attachments.

    • Do not reply.

    • Forward the e-mail to the electronic mailbox, phishing@irs.gov.

    • Delete the e-mail after forwarding.

  6. This is an electronic mailbox established by the IRS for taxpayers to send information about suspicious e-mails they receive which claim to be from the IRS. The internet header has additional information to help locate the sender.

  7. If you receive a questionable e-mail via your IRS e-mail address meeting the criteria identified in (1) through (4) above, send the original e-mail to the electronic mailbox phishing@irs.gov as an attachment to ensure the relevant metadata remains intact. You may also send it to the e-mail address, *Phishing Do not open any attachments to questionable e-mails or click on any links which may contain malicious code that will infect your computer. After you have forwarded the e-mail or header information, delete the message.

  8. If a taxpayer contacts the IRS and suspects fraudulent use of the IRS name or questionable organizations claiming to be working on behalf of the IRS, (other than the phishing e-mail scam claiming to be from the IRS) provide them with the information to contact the Treasury Inspector General for Tax Administration. (TIGTA)


    You can also refer the caller to www.irs.gov , key word "scams" , for more information on the topic.

  9. Taxpayers with internet access will be given the website address to report details of the incident directly to TIGTA at www.tigta.gov. They can click on the link labeled "IRS Impersonation Scam Reporting" to provide the information. They will be asked to provide information such as:

    • Was there a financial loss?

    • Was personal or sensitive information provided?

    The site also contains informative links to press releases that contain current impersonation scams known to TIGTA. For taxpayers without internet access who have suffered a financial loss TIGTA can also be reached at 800-366-4484 or by faxing information to 202-927-7018. Information can also be mailed to Treasury Inspector General for Tax Administration Hotline, PO Box 589 Ben Franklin Station, Washington, DC 20044-0589. All contact methods should include as much detail of the incident as possible as well as the taxpayers contact information.

  10. In some cases, TIGTA may contact the taxpayer for more information however the outcome of the investigation cannot be provided.

  11. You can make taxpayers aware that the IRS Compliance function does make outgoing calls but that the IRS will not call you if you owe taxes without first sending you a bill in the mail. Advise taxpayers to always call the IRS toll-free number if the identity of a caller is questionable. Research the account only if the conversation with the taxpayer leaves any doubt there may be an issue, such as receipt of a notice, knowledge of a prior tax balance, or they request you to verify account information to ensure there are no outstanding issues that need to be resolved. If research indicates the taxpayer has a balance due on the account, follow normal procedures in IRM 5.19.1, Balance Due, to help resolve the balance due condition.


    Beginning April 10, 2017, the IRS began private collection of certain overdue federal tax debts. More information is on the Private Debt Collection page on irs.gov (Search: Private Debt Collection) where they can verify the assigned private collection agency and contact information.

  12. See IRM, Informant Contacts, for guidance on information received from an informant reporting possible instances of federal tax fraud by another individual.

Calls and Faxes from Return Integrity and Verification Operation (RIVO) to Employers

  1. Employees with the Return Integrity and Verification Operation (RIVO) must contact employers via phone and/or fax to confirm the validity of income and/or income tax withheld that is reported on income documents (Form W-2, W-2G, 1099, etc.).

  2. When the contact is by fax, each fax consists of:

    1. A cover sheet with the Department of Treasury/IRS Seal.

    2. A Department of Treasury/IRS letter.

    3. One or more sheets listing various employees for which income and/or withholding needs to be verified.

  3. If you have contact with taxpayers or employers and receive questions about whether the IRS sends faxes or makes phone calls to verify wages, income and/or federal withholding for employees, please advise the caller that these are legitimate inquiries.