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.

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).

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.

Additional information is found in IRM 1.1.13.7.3, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

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.

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

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.

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:

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.

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 ensure that taxpayer rights are upheld, disclosure safeguards and privacy rights are maintained, and safety and security issues are addressed in the proper manner.

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.

The Taxpayer Bill of Rights (TBOR) lists rights that already exist in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights..

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.

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.

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.

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

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.

Return information includes, but is not limited to:

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.

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 Services (AMS), Automated Collection System (ACS), and Automated Underreporter Project (AUR), initiate telephone contacts or answer telephone inquiries.

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.

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

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) .

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 25.13.1.3, Erroneous Correspondence Procedures - Report Erroneous Correspondence Process.

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 10.5.4.3.3(2)(b), Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents.

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) report it to Computer Security Incident Reporting Center (CSIRC) using the Computer Security Incident Reporting Form.

Never leave taxpayer information exposed so that it can be seen by others who may be unauthorized to see the information. See IRM 10.5.1.5.1 , Clean Desk Policy for more information.

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.

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 unresolved multiple entities, mixed periods, or MFT 32 accounts, or cases involving open ID Theft related transactions, additional authentication must be completed before disclosing information. Refer to IRM 21.1.3.2.4, Additional Taxpayer Authentication, for high-risk authentication procedures. For cases with open controls under IDT1, IDT3, IDT8, IDT9, MXEN, SCRM or SSA2, see IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases, and IRM 25.23.12.4.1 , Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA) Tax-Related Cases.

When you determine that the person with whom you are speaking is being coached with the answers to the authentication 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 authentication 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 21.1.3.4 Other Third-Party Inquiries, and IRM 11.3.3.3.2, Requirements for Oral Authorization.

If you can assist the caller/taxpayer, ask the authentication probes shown in paragraphs (6) or (8) below. If the caller is a third party, see IRM 21.1.3.3, Third-Party (Power of Attorney (POA)/Taxpayer Information Authorization (TIA)/F706) Authentication or IRM 21.1.3.4 Other Third-Party Inquiries, and follow the outlined authentication procedures. If, at the conclusion of the authentication process, (basic and additional) the caller fails authentication, use AMS issue/narrative to leave a brief note recording the failed authentication.

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.

Required IMF authentication probes:

For first time filers, limited entity information may be available if the return is still processing or has been rejected. Continue performing required IMF authentication probes in (6) above. If the return is not completely processed or has been rejected, verify, if available:

Required BMF Authentication probes:

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 that do not require additional authentication include but are not limited to: balance due issues, amended return, Taxpayer Delinquency Investigation (TDI), certain freeze codes, or IRS initiated correspondence, unless an exception in the IRM indicates high-risk authentication is required. Do not conduct Additional Taxpayer Authentication unless it is required by an IRM. See IRM 21.1.3.2.4, Additional Taxpayer Authentication, for additional information on the high-risk authentication process for issues where there is no open account issue or a notice has not been issued, that will require additional taxpayer authentication. Other conditions requiring additional taxpayer authentication may include requests for:

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.

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:

For refund inquiries from Electronic Return Originators (EROs), Transmitters, or Intermediate Service Providers (ISPs), see IRM 21.1.3.6, 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 deposit schedule information. See IRM 21.1.3.5 for more information.

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.

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

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

For instructions on answering Congressional inquiries, see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. For additional instructions on disclosure to designees and practitioners, see IRM 11.3.3, Disclosure to Designees and Practitioners.

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.

For authentication related to ITIN contacts, refer to IRM 3.21.263.8.1, Disclosure Guidelines for ITIN Data.

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.

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 25.25.6.4, 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.

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.

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 authenticated, assist the caller following normal IRM procedures. Use AMS issue/narrative to leave a brief note recording any failed authentication.

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).

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

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.

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 authenticate 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.

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.

For additional guidance and case examples for phone assistors conducting additional authentication on an IMF call, refer to the High-Risk IMF Disclosure job aid at http://serp.enterprise.irs.gov/databases/job-aids/am/quality-improvement/disclosure-high-risk.html for assistance. Suggestions for improvements (changes or updates) to the job aid may be made by submitting SERP feedback.

Accounts Management and ACS assistors who use the IAT Disclosure tool to cover full authentication per IRM 21.1.3.2.3, 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 authentication process with the next Accounts Management, TAS or ACS assistor on a transferred call.

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:

The transfer PIN process is designated for use when you perform required taxpayer authentication located in the IRM 21.1.3.2.3, Required Taxpayer Authentication, as well as additional authentication in the IRM 21.1.3.2.4, Additional Taxpayer Authentication, when necessary. It does not pertain to authentication done in the IRM 21.1.3.3, Third-Party Authentication (POA/TIA/F706), for any third-party authentication (Power of Attorney, Taxpayer Information Authorization, Third-Party Designee or Oral Disclosure Consent), nor to IRM 21.1.3.4, Other Third Party Inquiries.

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.

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 21.1.3.2.3, Required Taxpayer Authentication, as well as the IRM 21.1.3.2.4, Additional Taxpayer Authentication, when required.

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 authentication procedures found in IRM 21.1.3.2.3, 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 authentication procedures.

The authentication transfer process covers both the required taxpayer authentication in IRM 21.1.3.2.3, Required Taxpayer Authentication, as well as IRM 21.1.3.2.4, Additional Taxpayer Authentication, when it is required. It does not apply to third-party authentication in IRM 21.1.3.3, Third-Party Authentication (POA/TIA/F706).

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.

Third-party callers who are authenticated through the IRM 21.1.3.3"Third-Party (POA/TIA/F706)" Authentication as well as IRM 21.1.3.3.1, Third-Party Designee Authentication, and IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821), will follow normal authentication guidelines on both the original call as well as the transferred call.

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 12 below). Follow the procedures in paragraphs (2) and (3) 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:

To authenticate as the Third-Party Designee, the caller needs to provide the information below. To authenticate 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:

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

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 authenticate the caller as the Third-Party Designee, research IDRS for the presence of the check box field (see paragraph 12 below) and follow the procedures above in paragraphs 2 and 3 in this section. The following information is entered in the Third-Party Designee section:

For certain applicable 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.

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.

The third-party designee may discuss account related issues but 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.)

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.

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.

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.

If the taxpayer appoints an individual as a third-party designee, the authorization to receive or inspect return or return information only applies 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 2 and 3 above.

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:

The third-party indicator on IMF is followed by:

The third-party indicator on BMF is followed by:

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

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.

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:

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.

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.

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.

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

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

The history items are subsequently used to authenticate the third party. See IRM 21.1.3.3(17), Third-Party Authentication (POA/TIA/F706).

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

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

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

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 21.2.3.5.3.2, TDS Transcripts for IMF and BMF Authorized Representatives, for more information on third-party requests for transcripts.

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.

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):

The chart below shows the differences between ODC and OTIA.

DO NOT WAIT FOR A DANGEROUS SITUATION TO OCCUR BEFORE READING THIS SECTION. FAMILIARIZE YOURSELF NOW WITH THESE PROCEDURES.

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.

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.

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.

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.

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.

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

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:

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.

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

If possible, document the following information:

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.

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

For bomb threats or other emergencies, IRM 21.1.3.10, Safety and Security Overview.

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.

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.

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.

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 21.1.3.10.7, Bomb Threats.

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

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 25.4.1.3 , Reporting to TIGTA, for more information.

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

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.

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

Significant incidents include, but are not limited, to:

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.

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:

When you receive a bomb threat over the telephone:

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.

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.

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

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.

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

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

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.

Be alert for packages or letters which have:

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.

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.

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.

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.

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

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 25.15.18.9.2.6, Victim of Domestic Violence (VODV).

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

All requests made under the FOIA must be written.

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

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

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.

See IRM 10.5.6.8.5 , Freedom of Information Act and Personnel Records, for information on requests made under FOIA.

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).

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 5.1.22.7, Disclosure of Case Files and FOIA -What should I do with a request for information under the FOIA?

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.

If a taxpayer begins to record a conversation during a telephone call, and you are aware of it, courteously terminate the conversation. This includes prisoners calling from a penal institution, where all calls are automatically recorded.

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 5.1.12.3, 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.

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.

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.

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).

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 21.1.3.2.3, Required Taxpayer Authentication, IRM 21.1.3.2.4, Additional Authentication, or IRM 21.1.3.3 , 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.

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 or cannot obtain the form electronically, address changes can be made on their tax form when a return is filed or requested through written correspondence..

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.

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 21.1.3.20.2, Oral Statement Documentation Requirements.

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

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.

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.

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 21.5.2.4.2 Adjustments with Oral Statement, IRM 3.13.2.4, BMF Addresses and IRM 3.13.5.29, Oral Statement Telephone Contact Address Change Requirements.

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 authentication 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.

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 i below.

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:

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