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

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

Multiple processing dates can be combined into batches, in TIN order, if they are labeled and easily researchable.

Maintain a list of retired files, including volumes and processing dates, for every box of records.

Label boxes of records with the volumes and processing dates.

Do not reject a full paid copy request if it is for a tax form and year that may have been destroyed according to our records retention or collection statute guidelines. Research to determine availability.

Keep "multiple requests" from one source (e.g., from law or accounting firms) together for processing, especially if one check is received for the batch.

Make every effort to mail any rejected request with payment directly from the secured area where the review is done.

If an Identity Theft Indicator is on the request, generally, you would stop reviewing and reject the request. See IRM 3.5.20.2.8.1, Identity Theft Indicator and/or IRM 3.5.20.2.8.2, Identity Theft Procedures for Photocopy Requests.

If the Form Type on Line 6 of the request is for Form 706 or Form 709, bypass the ID Theft Indicators and process the request if valid authorization is attached. If a decedent request with a valid POA authorization is received, send the requested information to the POA addressed to "The Estate of (input taxpayer name)" and remove the word "DECD" .

All RAIVS, and Small Business Administration (SBA) Disaster requests must have the attestation box marked on the most current acceptable revision (See IRM 3.5.20.2 for acceptable revisions). If this box is not clearly marked, then reject the request for signature.

During the pre-processing review for remittance and non-remittance requests, ensure all required information is present (this could be a photocopy or original of a POA, testamentary, court document, etc.). If information is missing, ensure to address all missing information on the nationally approved RAIVS letters. IRM 3.5.20.3.3.1, Correspondence.

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

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

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

A Personal Representative/Executor/Executrix/Administrator appointed by the Court. These titles all represent a person appointed by the court to act on behalf of the decedent. The court will issue a document titled Letters Testamentary, Letters of General Administration, or something similar, to the person appointed. The document is in a court filing format, typically one page, and clearly bears the name of the decedent and the appointed individual. If the Personal Representative/Executor/Executrix has been verified by comparing the Form 4506 series with the court document, check Line 5 of Form 4506 to determine whether the Personal Representative/Executor/Executrix is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required.

A Tax Professional with valid Power of Attorney. When the request form is signed by an individual using the title Attorney, Accountant or other tax professional and no documentation is attached, the verification is done using information stored on the Centralized Authorization File (CAF). Use CFINK to verify a valid Power of Attorney has posted to the CAF and clearly names the tax professional that signed the request. The CAF will also indicate whether the tax professional is authorized to request and receive transcripts. If both checks are positive, issue the information to the tax professional.

Trustee of a Trust. In some cases, an individual will die with all of their assets in a trust. In this scenario, no probate is necessary, and the court will not appoint a Personal Representative/Executor/Executrix. The Trustee is in charge of the decedent’s estate. The individual signing the request must be named on the Certificate of Trust or in the copy of the trust as designated to administer the trust upon the death of the Grantor or Trustor. Once the Trustee has been verified, check Line 5 of Form 4506 to determine whether the Trustee is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required. The Trustee can be verified with a Certificate of Trust or by providing a copy of the trust or portions of the trust that clearly state or include all of the following:

A Surviving Spouse. In some cases, an individual will die with all of their assets jointly owned with a spouse or other individual. In this scenario, no probate is necessary, and the court usually will not appoint a Personal Representative/Executor/Executrix. The surviving spouse is usually in charge of the decedent's estate. One of several documents must be submitted to authorize the surviving spouse if the spouse is requesting documents/information on the decedent’s individual account (Married Filing Separate, Single, Wage and Income transcripts, etc.). Any one of these documents may indicate the decedent was married and to whom:

Trust Officer for a Bank & Trust Company. In some cases, a Bank & Trust Company will be designated as the estate representative instead of an individual. If a probate is necessary, the Bank & Trust Company will be appointed by the court to act as the Corporate Representative of the Estate. Letters Testamentary or Letters of Administration will be issued authorizing the Bank & Trust Company to act. The Bank & Trust Company employs several Trust Officers that may act for the company. The Trust Officer’s name may not match our records or be listed on the Letters issued by the Court. The most important document to verify is the court appointment. Use the Bank letterhead or other documents submitted to verify the Trust Officer’s authority. It may be necessary to call the company for verification.

Heir at Law, Next of Kin, Beneficiary. A family member or beneficiary of an estate may have reason to secure estate tax information or copies of estate tax returns. To make a request, the person must be able to establish a material interest in the estate pursuant to IRC 6103 (e). Refer to IRM 11.3.2, Disclosure to Persons with a Material Interest, for a full description of material interest. See IRM 11.3.2.4.7, Estates, and IRM 11.3.2.4.11, Deceased Individuals, for authorization documentation required by an heir at law, next of kin or beneficiary.

The Donor (Taxpayer). The person that made the gift is referred to as the Donor and is also the taxpayer. Because gift tax returns are not required to be filed every year, INOLES using the SSN with a "V" definer may be out of date. Compare INOLES with and without the "V" definer to the address on Form 4506 or Form 4506-T. Also check ENMOD for any pending address changes. All methods should be used to match the address before a request is rejected.

A Tax Professional with Valid Power of Attorney. When the request form is signed by an individual using the title Attorney, Accountant, or other tax professional and no authorization documentation is attached, the verification is done using information stored on the Centralized Authorization File (CAF). Use CFINK to verify that a valid Power of Attorney has posted to the CAF and clearly names the tax professional who signed the request. The CAF will also indicate whether the tax professional is authorized to request and receive transcripts. If both checks are positive, provide the tax professional with the requested copies.

A Spouse. Form 709 is not a jointly filed return between spouses. However, the spouse may consent to gift half the property reflected on the gift tax return and is entitled to information or a copy. Pursuant to IRC 6103 (e), determine whether the spouse has authority to request the information based on the evidence provided. Command Code INOLES without the "V" definer may provide additional information on a couple. This is not absolute verification but may be used to support the determination of a surviving spouse based on other documentation. See IRM 11.3.2.4.1, Individuals, for additional information.

Donee, Spouse, Heir at Law, Next of Kin, Beneficiary. A donee, spouse, family member, heir, next of kin or beneficiary of an estate may have reason to secure gift tax information or copies of gift tax returns. To make a request, the person must be able to establish a material interest in the gift pursuant to IRC 6103 (e). Refer to IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e), for a full description of material interest, including types of documentation that may be submitted as substantiation of material interest.

A Personal Representative/Executor/Executrix Appointed by the Court. If the donor is deceased, these titles all represent an individual appointed by the court to act on behalf of the decedent. The court will issue a document titled Letters Testamentary, Letters of General Administration, or something similar, to the person appointed. The document is in a court filing format, typically one page, and clearly bears the name of the decedent and the appointed individual. If the Personal Representative/Executor/Executrix has been verified by comparing the Form 4506 with the court document, check Line 5 of Form 4506 to determine whether the Personal Representative/Executor/Executrix is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required.

Trustee of a Trust. If the donor is deceased and died with all of their assets in a trust and there were no probate assets, the trustee will make the request. In this scenario, no probate is necessary, and the court will not appoint a Personal Representative/ Executor/Executrix. The Trustee is in charge of the decedent’s estate. If the donor is deceased and died with assets in a trust and assets that were subject to probate, then either a Trustee or a Personal Representative/Executor/Executrix with proper substantiation may make the request. The individual signing the request must be named on the Certificate of Trust or in the copy of the trust as designated to administer the trust upon the death of the Grantor or Trustor. Once the Trustee has been verified, check Line 5 of Form 4506 to determine whether the Trustee is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required. A Trustee can be verified with a Certificate of Trust or by providing a copy of the trust or portions of the trust that clearly state or include the items listed below.

Trust Officer for a Bank & Trust Company. If the donor is deceased, it is possible that a Bank & Trust Company will be appointed as the estate representative instead of an individual. If a probate is necessary, the Bank & Trust Company will be appointed by the court to act as the Corporate Representative of the Estate. Letters Testamentary or Letters of Administration will be issued authorizing the Bank & Trust Company to act. The Bank & Trust Company employs several Trust Officers that may act for the company. The Trust Officer’s name may not match our records or be listed on the documents issued by the court. The most important document to verify is the court appointment. Use the Bank letterhead or other documents submitted to verify the Trust Officer’s authority. It may be necessary to call the company for verification.

After verification of the requestor, determine whether Form 709 for the year(s) specific to the request has been filed. A Transaction Code (TC) 150 found on the IDRS module or a valid transcript confirms a filing. This may appear online, in retention or on microfilm. When researching IDRS, use a "V" definer after the SSN (XXX-XX-XXXXV) with MFT 51, and YYYYMM for the tax period. For all requests, complete steps below in the order provided, to locate information for the TC 150. In situations where research from first four steps reflect MFT 51 in retention, then step five must be completed.

Requesting an Original Form 709. Form 709 gift tax returns for tax year 197612 and later are stored in alphabetical order at the Consolidated Site (C-Site) in Independence, MO. There are exceptions for Forms 709 where the Donor (Taxpayer) is deceased and some or all of the gift tax returns filed for the decedent have been removed from the C-Site to be associated with the matching Form 706. In this case, the Forms 709 are permanently held with the Form 706, which is stored at a Federal Records Center (FRC) in DLN order. Refer to IRM 3.5.20.5.2, Requesting Photocopies of Form 706, for step-by-step instructions on how to request a Form 706 from Files. To simplify where to begin a request for Form 709, follow these general guidelines:

Upon verification, conduct IDRS research shown below using BMFOL command codes. Order MFTRA Type X for MFT 51 and microfilm when necessary. Ensure any transcript issued to the taxpayer is authorized as a transcript available to a taxpayer (MFTRA Type X) or is properly sanitized. Note a "V" definer must follow the SSN when inputting requests on IDRS. See MFT 51 research steps in the table in paragraph 10 above.

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

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

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

Today's date minus 3 business days.

Send the Form 14611 to the address of record for those tax years that have ID Theft Indicators. Do not send a photocopy of the taxpayer’s Form 4506, Form 4506-T, or Form 4506-T-EZ. Also notify the Third-Party to contact the taxpayer if applicable.

Send the requested information via TDS for tax years that do not have ID theft indicators.

The Form 14611 is a pre-populated form consisting of what is on IDRS. Ensure if there are two names on the Name Line, and both are needed, that you input the ampersand "&" between the two names. For decedent accounts, change to "Estate of" and remove "DECD" .

If a Surviving Spouse is requesting copies/transcripts for tax years on a joint account with a decedent, check "yes" in the iTV tool pop-up asking if authorization documentation is attached. The Surviving Spouse is authorized to receive copies/transcripts on a joint account associated to their name (documentation is not required). These requests are processed in the same manner as requests on joint accounts where only one spouse signed.

Send the Form 14611, RAIVS/IVES Additional Actions Needed letter to the taxpayer at the address of record.

Establish a Control Base on IDRS and in remarks input F14611toTP.

Do not refund the monies.

Close the request off your inventory.

If a Form 4442 is not received within 60 calendar days of sending the letter to the taxpayer, you will close the Control Base and refund the monies on the 61st calendar day.

Program Number to be used when working these requests is 790-34007.

The Identity Theft Toll Free Customer Service Representative (CSR) will send a Form 4442 to the site that has the open Control Base, with the correct DLN for the requested information. The form will be sent to the designated fax number provided by each site.

The Form 4442 with the correct DLN, name, mailing address, etc. will be associated with the original Form 4506.

You will request the DLN on the Form 4442.

You will have 75 calendar days from receipt of the Form 4442 to close the request using regular Photocopy procedures.

Email the number of Forms 4442 received and number of years involved to RAIVS/IVES HQ every Monday, no later than 12:00 PM Eastern.

IDRS numbers for each site:
Austin – 06112, 06115 and 06126
Fresno – 10202, 10203, 10204, 10205, 10206, and 10207

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Review Form 4442 for completeness and validity. The following items must be present to be considered complete.
Part I Box 1 Employee’s Name
Part I Box 2 Employee’s ID Number
Part I Box 3 Received Date and Time
Part I Box 4 Location
Part I Box 5 Referring To
Part I Box 6 Date and Time
Part I Box 7 Manager’s Signature


Part II Box 8 Taxpayer’s Name on Return
Part II Box 9 TIN
Part II Box 13 Current Address or,
Part II Box 14 Address on Return or Last Known Address (if different from current)
Part II Box 17 Tax Period


Taxpayer Inquiry/Proposed Solution: must contain good taxpayer DLN(s) or other information such as a refund request etc.

Discovery Directory will be used if the form is incomplete to contact manager listed in Part I Box 7.

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

Research for an open control base.

Advise authorized customers of status of case.

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

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

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

Introduce yourself as an IRS employee in the RAIVS unit.

Provide your name and badge number as shown on your IRS badge or SmartID Card.

Ask for a phone number to call if you get disconnected.

Notify the taxpayer that you must authenticate their identity for their protection before proceeding. Follow instructions at IRM 3.5.20.3.3.3(4) below to authenticate.

Ask the individual how you can help and provide any authorized information or assistance.

If the caller asks to speak to your supervisor, politely tell them you will be placing them on hold and transferring the call. Notify an available supervisor before transferring the call.

Close the conversation by asking the individual if you have answered all of their questions and/or if they understand the information you have provided.

Do not do or discuss any of the following:
▸ Inform caller of internal IRS procedures
▸ Discuss your personal life
▸ Share your opinion of the IRS, IRS policies or procedures
▸ Provide a 3rd party information that they are not authorized to receive, including parents of a dependent without authorization documentation
▸ Provide the phone number to TAS (see IRM 3.5.20.2(11) for TAS referral)
▸ Speak to the caller in an impolite or unprofessional manner

Use the IAT Disclosure tool to gather the required information to authenticate. You may use appropriate IDRS command codes for research if the IAT Disclosure tool is unavailable.
▸ Check the box for “The call is in response to a notice or in regard to a refund”
▸ Ask the caller for their TIN (SSN, EIN, ITIN, etc.) and input in the TIN field with dashes

Correct answers to all items listed below are required for IMF authentication:
▸ TIN: only one TIN is required on jointly filed accounts. Secondary TIN may be used as an additional authentication check. Take caution to ensure the taxpayer is authorized to receive information about specific years on jointly filed accounts
▸ Name: as it appears on the tax return, including spouse’s name on jointly filed returns
▸ Current address: if the current address does not verify, ask the taxpayer for the address appearing on the last tax return or as modified by IRS records
▸ Date of Birth (DOB): primary or secondary, depending on caller

Correct answers to all items listed below are required for BMF authentication:
▸ TIN: SSN or EIN
▸ Name: as it appears on the account or as shown on INOLES

If you cannot authenticate the taxpayer, tell them that you cannot disclose any account information or specific taxpayer information related to a request. Ask them to check their records and call back.

BMF 800-829-0115

IMF (W&I) 800-829-0922

IMF (SB/SE) 800-829-8374

Exempt Organization (EO) 877-829-5500

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

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

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

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

Refer taxpayers inquiring about Form 706 and Form 709 copies and transcripts to www.irs.gov, using the search term "Estate and Gift Tax FAQ" .

Sort by type of request.

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

Discard undeliverable/returned Forms 14611, RAIVS/IVES Additional Actions Needed that don’t have additional correspondence.

Pull original requests, if available.

Count as new receipts, in the appropriate program.

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

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

Use taxpayer telephone contact if needed for clarification.

Re-mail to the new address if possible.

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

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

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

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

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

Use a sanitized CC BRTVU for BMF requests (Sanitize this print to remove IRS computer information). If you have questions regarding this, research Disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure, if you still have questions send an email to *Disclosure for clarification.

Insert numeric zeros for blank fields normally containing data.

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

Use appropriate letter to mail the transcript.

Sending a taxpayer’s return or return information to a party not authorized on the Form 4506 series or a valid authorization document (e.g., Form 2848, Form 8821, etc.) is an unauthorized disclosure.

Sending a taxpayer’s return or return information for a tax year not authorized on the Form 4506-C, even if the recipient is a third-party authorized to receive information for another tax year, is considered an unauthorized disclosure.

The incorrect IVES products (e.g., return transcript, account transcript, etc.) sent to the authorized party is not considered an unauthorized disclosure. It is an error that should be addressed by management.

Select "Report Erroneous Correspondence (Red Button)" from toolbar on right.

Select "NO" for the question "Are you reporting taxpayer correspondence which: Was sent to the IDRS address, opened/received by the current resident and there are no other erroneous issues within the correspondence?"

Select "NO" for the question "Involves identity theft? (i.e., responses to Letters 4464C, 4883C, 5071C, CP 05)"

Complete required entries:

Give the packet to management for their files. If the employee is located at a different site, send the package to the P&A Analyst at the employee's location utilizing a f3210 for tracking purposes. The P&A Analyst will route the package to the appropriate management for their files.

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

Keep records in "closed date, IVES batch number" order.

Multiple processing dates can be combined into batches as long as they are labeled and easily researchable.

Maintain a list of retired files, including volumes and processing dates, for every box of records.

Label boxes of records with the volumes and processing dates.

Participant’s ID Number (six-digit numeric number that may have four leading zeros),

Participant’s name,

Telephone number,

Fax number,

Identifying information for each Form 4506-C request (such as: Name Control, last four digits of TIN, tax period(s) and tax form number), and

Total number of years requests (do not reject if missing).

In EFS comment section, notate Reject Batch and list the reason for the rejection.

Route to the IVES Coordinator queue for handling.

All IVES batches will be assigned a batch number by the EFS software. This is a unique number used to identify the specific batch or work located in Batch Number field in EFS. This number is not to be changed.

The EFS IVES batch number will remain associated with all batch documentation as designated by campus local procedures. This batch number will be used as a reference by the participant in any future contact about work included in the batch.

In the Batch Data section in EFS, input the Participant ID from the cover sheet. The rest of the entries will auto populate, ensure accuracy and update any that do not match the cover sheet. Input the Participant's batch ID from the cover sheet, if provided, and any other fields that did not auto populate in the Batch Data section. Select the SOR Mailbox from the EFS drop down that matches the first Form 4506-C line 5a. If the SOR Mailbox from line 5a is not already in the EFS drop down, add it into EFS.

Run the Duplicate Check tool in EFS to determine when a duplicate batch has been received that should not be processed.

Update the Count Details for both IMF and BMF requests. For Years Requested input the Participant's count from the cover sheet and for Years Received input the number of tax years as listed on the Form 4506-C requests. For Digital signatures input the number of forms submitted with electronic signatures and for 4506-Cs Received input the number of forms submitted with the batch.

Verify that there is a Form 4506-C for each taxpayer, product(s), and tax period shown on the cover sheet. If there are requests in the batch that are not listed on the cover sheet, update the EFS Discrepancy List to show the additional request and it's information. Use the first blank line number from the cover sheet for the Request Number in the Discrepancy List and list the CFN from Line 5b in the Order Number field, if included on the Form 4506-C. If there are requests listed on the cover sheet that are missing from the batch, update the EFS Discrepancy List, notating the missing request and it's information.

If the first or last pages of the fax are missing (missing cover sheet or Form 4506-C are all from the end of the listing), use the Missing Requests tool in EFS to search for the missing half.

IVES Cover sheet, Form 4506-C request, and other batch forms will be retained together in EFS.

Notify IVES Coordinator or Manager when a new SOR Mailbox is identified so it can be added to the global SOR Mailbox drop down.

The acknowledgement must include the following:

Name, address, telephone and fax number

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

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

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

Send NEW IVES Applications to RAIVS/IVES HQ for review. See IRM 3.5.20.4.2.2(2) for additional requirements.

The HQ analyst will send the applicant the required IVES certifications for signature.

Once the signed certifications are received, the HQ analyst will review the application for suitability.

If approved, the application will be sent to the site HQ assigns the IVES participant. The assigned site might not be the site where the application was originally received.

The assigned site will enter the information into the IVES Consolidator Application section of TDS within two business days of receipt from HQ.

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

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

The registration process is a one-time automated process where the user selects a username, password and PIN that will be needed to log in to their SOR mailbox.

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

Review all submissions for completeness. See IRM 3.5.20.4.2.1 for additional application information.
Lines 1-5, 7 , 9, 11-12, and 14 are required to be completely filled out.
Lines 6, 8, 10, 13 are optional but when entered are required to be completely filled out.
The Principal listed on line 9 must sign the form. Electronic signatures are not permitted.

If the IVES application does not meet the criteria listed in IRM 3.5.20.4.2.2(2)a) above, email details of items requiring correction to all individuals listed on the application.

Email acknowledgement of receipt to all individuals listed on the application if the IVES application does meet the criteria listed in one (1) above.

New applications and amended applications that have a change to the principal and/or responsible official are to be emailed to the HQ staff for additional review.

Update amended applications in both eSam and EFS as needed.

Input participant applications and activate (turn on) participants and their delegates for the IVES program in both eSam and EFS.

Update EFS with Participant data and SOR Mailbox as needed.

Notify participants of their activation into the IVES program.

Discuss general information about the program with participants and potential customers.

Notify participants when batches are received that are not processable and provide guidance on corrective actions.
Close the batch in EFS with comment detailing issue and date participant notified.

Notify participants when partial batches are received. When cover sheets are included with the partial batch, it will be processed as received. Participant will need to submit a new batch for those requests not received.
Add comment in EFS that partial batch is processable and that participant was notified. If batching was complete, forward to Input Clerk queue in EFS. If batching remains to be complete, return to specific Batching Clerk that sent to Incomplete Queue.

Resolve participant requests for billing adjustments. This includes ensuring that all necessary manual adjustments are made.

Monitor the workflow to ensure program timeliness.

Research the partial batch queue for any batch remaining unmerged after three days. Follow IRM 3.5.20.4.2.2(3)c) above for resolving.

Research batch issues forwarded by IVES clerks. Return batches that are processable to the individual submitted. Include comments with what actions taken and what actions required

Review and reconcile reports from the Transcript Delivery System (TDS) and associated local reports that outline requests received from participants with user fee payments made for each tax period requested.

Evaluate system problems reported by IVES employees, and open KISAM tickets for correction.

Log system downtime experienced by employees working the IVES program.

Report volumes on an inventory log submitted daily to HQ.

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

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

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

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

Addressing specific participant issues.

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

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

Referring unresolved issues to headquarters whenever appropriate.

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

IVES requests on Form 4506-C must have a revision date of 10-2022 or later.