25.27.1 Third-Party Contact Program

Manual Transmittal

October 19, 2017

Purpose

(1) This transmits revised IRM 25.27.1, Third Party Contacts, Third Party Contact Program, dated January 16, 2014.

Material Changes

(1) 25.27.1.1 Overview; Section changed to Program Scope and Objectives. New content added. Prior content deleted.

(2) New 25.27.1.1.1; Subsection added Background. New content added.

(3) New 25.27.1.1.2; Subsection added Authority. New content added.

(4) New 25.27.1.1.3; Subsection added Roles and Responsibilities. New content added.

(5) New 25.27.1.1.4; Subsection added Program Management and Review. New content added.

(6) New 25.27.1.1.5; Subsection added Program Controls. New content added.

(7) New 25.27.1.1.6; Subsection added Acronyms. A list of frequently used terms and definitions.

(8) New 25.27.1.1.7; Subsection added Related Resources.

(9) IRM 25.27.1.3, Notification Requirements; Added paragraph (1) - In most cases, it is preferable for the employee to first try to obtain the information directly from the taxpayer and/or representative or obtain taxpayer approval to contact third parties using Form 12180, Third-Party Contact Authorization Form. However, these are not legal requirements.

(10) IRM 25.27.1.3.1, TPC Notification Procedures; Added paragraph (2) - In general, Pub 1, Your Rights as a Taxpayer is used to satisfy the advance notice requirement that third parties may be contacted. Added paragraph (3) - Exam employees refer to IRM 4.11.57.4; Advance Notice to the Taxpayer, for guidance. Added paragraph (4) - Letter 3164N, Third Party Contact to Preparers, and Letter 3164-P (DO), Third Party Notification for IRC 6700/6701 investigations, are issued by Examination, to notify preparers and promoter of potential TPCs. Added paragraph (5) - When it is determined a third-party contact is necessary, review IDRS to verify the taxpayer has received the required notification for all tax periods.

(11) IRM 25.27.1.3.2, Exceptions to IRC 7602(c) Notification Requirements; Added paragraph (2) - Treas. Reg. 301.7602-2(f) provides detail on additional exceptions as follows: Governmental entities, Confidential informants, and Nonadministrative contacts.

(12) IRM 25.27.1.3.5, Reprisal Notification Procedures; Added paragraph 8(b) - Prepare a new Form 12175 to reflect the reprisal determination and write "amended" on the top right portion of the form. Submit the new form with a copy of the previously completed Form 12175 to the TPC Coordinator by email or fax communication notifying of amended Form 12175. Added Caution: Care must be taken to make sure information about persons fearing reprisal is not inadvertently disclosed. Therefore, information in the case file disclosing the identity of the third party should be placed in a confidential envelope and clearly marked.

(13) IRM 25.27.1.4, Recording and Reporting TPCs; Replaced paragraph (2)(a) - Prepare a separate Form 12175 each time a third-party contact is made, even if it is with the same person. Deleted paragraph 2(b). Added Website for SBSE Exam TPC Coordinators.

(14) IRM 25.27.1.5, Providing Taxpayers with TPC List; Added paragraph (2) - Employees are responsible to ensure taxpayers understand their rights to receive post third-party contact reports. This may require explanation and assisting the taxpayer with requesting the report. A taxpayer can request a list of TPCs at any time. The request can be made either orally or in writing. Added Note: Employees are required to advise the taxpayers of their rights to receive post third-party contact reports and explain to the taxpayers how to request the reports. This communication should be documented in the case file.

(15) IRM 25.27.1.6, Area/Campus TPC Coordinators and Input Personnel; Editorial change - changed Document 12290 to Document 12990. Also, added link to SBSE Exam TPC Coordinators.

Effect on Other Documents

This IRM supersedes IRM 25.27.1, Third-Party Contacts, dated January 16, 2014.

Audience

All IRS personnel who require guidance regarding third-party contacts.

Effective Date

(10-19-2017)

Kristen Bailey
Director, Collection Policy

Program Scope and Objectives

  1. Overview: This IRM provides IRS guidance on addressing Third-Party Contact (TPC) notice and reporting provisions contained in IRC 7602(c) and Treas. Reg. 301.7602-2.

  2. Purpose: This IRM provides guidelines on IRS employee contacts with third parties in the determination of a tax liability or collection of a tax liability.

  3. Audience: All IRS personnel who make TPCs in the course of their operations.

  4. Policy Owner: Director, Collection Policy

  5. Program Owner: SBSE, Collection Operations, Headquarters Collection, Collection Policy

  6. Primary Stakeholders: All IRS personnel, TIGTA, GAO, and National Taxpayer Advocate.

  7. Program Goals: While it is the IRS's practice to obtain information relating to a liability or collectibility determination directly from the taxpayer whenever possible, there are situations when IRS employees must contact third parties. By following the procedures in this IRM, employees will be able to balance the interests of taxpayers (reputation and business relationships) and third parties (privacy) with those of the IRS (effective and efficient tax administration).

Background

  1. Third-party contacts by IRS personnel in connection with determining and collecting tax from taxpayers are governed by disclosure regulations as well as by certain notice and reporting requirements.

  2. IRC 6103(k)(6) provides that IRS employees may disclose return information to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax, liability for tax, or the amount to be collected.

  3. IRC 7602(c) stipulates that IRS personnel may not contact third parties with respect to the determination or collection of the tax liability without providing reasonable notice in advance to the taxpayer. Section 3417 of RRA 98 further amended IRC 7602(c) to require IRS personnel to maintain a record of such contacts and provide taxpayers with this record upon request.

Authority

  1. The authorities for these policies are:

    • IRC 6103

    • IRC 7602

    • Treas. Reg 301.7602-2

    • Section 3417 of RRA 98

Roles and Responsibilities

  1. The Director of Collection Policy, SBSE, is responsible for the procedures in this IRM.

  2. Managers of employees who make TPCs are responsible for ensuring their employees comply with TPC guidelines and procedures.

  3. Employees who make TPCs are responsible for following these procedures.

Program Management and Review

  1. Program Reports: When IRS personnel document a TPC as described in this IRM, the information is captured in the Third-Party Contact Database. This information is provided to taxpayers upon request.

  2. Program Effectiveness: Each BOD functional unit with TPC-related activities should conduct periodic reviews of the TPC program to ensure that taxpayers are being notified of potential third-party contacts and that third-party contacts are being properly reported. Case reviews and quality reviews may include this topic. The methodology and review cycle will be determined by the BOD functional units.

Program Controls

  1. The third-party database is maintained within IDRS, and it is subject to the same access controls and permissions governing IDRS.

Acronyms

  1. The following table lists commonly used acronyms and their definitions used throughout this IRM:

    Acronym Definition
    CDP Collection Due Process
    IDRS Integrated Data Retrieval System
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    POA Power of Attorney
    PDT Potentially Dangerous Taxpayer
    PUB 1 Publication 1
    RRA 98 Restructuring and Reform Act of 1998
    TPC Third-Party Contact
    Treas. Reg. Treasury Regulation

Related Resources

  1. In addition to this IRM, there are other relevant IRMs, employees will use, including, but not limited to:

    IRM Title Summary
    IRM 5.1.1.12 Third-Party Contacts Provides Field Collecting Procedures for TPCs.
    IRM 5.9.3.12.1 Third-Party Contacts Provides Collection Division procedures for TPCs in Bankruptcy and Other Insolvencies.
    IRM 8.1.6.2 Third-Party Contacts Provides Appeals Function with TPC procedures.
    IRM 13.1.2.4 Third-Party Contacts Provides Taxpayer Advocate Case Procedures for TPCs.
    IRM 4.11.57 Examining Officers Guide (EOG), Third-Party Contacts Provides Examiners Procedures for TPCs
    IRM 5.19.5.10 Notification of Third-Party Contact Provides ACS Procedures for TPCs
    IRM 2.4.52 Command Codes TPCIN and TPCOL Describe how to input information into the TPC System database of all TPCs that are made regarding a taxpayer during the determination or collection of a tax liability.
    IRM 1.2.52.13 Delegation Order 25-12 (Rev 1) Authorizes employees to determine for good cause shown that providing the taxpayer with general notice or notice of specific TPC would jeopardize the collection of any tax or may involve reprisal against any person.
    IRM 20.1.6.22 Third-Party Contacts - IRC 7602(c) Provides servicewide policy for the administration of return preparer penalties, promoter penalties, and material advisor penalties and the effect of IRC 7602(c), Notice of contact of third parties on penalty development.
    IRM 4.8.8.18 Third-Party Contacts Provides Technical Services’ staff with the basic procedures to conduct reviews to determine whether Examination employees observed the advance general notice requirements of IRC IRC 7602, Examination of Books and Witnesses.
    IRM 4.16.1.4.5 Third-Party Contacts Provides SEP agents with direction regarding TPCs
    IRM 4.19.13.8 IRC 7602(c)(1) Third-Party Contacts Provides Campus examiners with TPC procedures
    IRM 4.32.2.7.3.2 Third-party Contacts Provides AT examiners with TPC procedures.
    IRM 4.46.3.3.1 Third-Party Contacts Provides LB&I examiners with TPC procedures.
    IRM 4.86.5.15.5.2 Third-Party Contacts Provides Tax Exempt and Government Entities’ examiners with TPC procedures for examinations of ITG.
  2. Helpful information can be found on websites, including, but not limited to the following:
    SBSE W&I, Campus and Collection, http://mysbse.web.irs.gov/Collection/toolsprocesses/3rdParty/contacts/default.aspx
    SBSE Exam, http://mysbse.web.irs.gov/exam/tip/3rdparty/default.aspx

Third-Party Contact (TPC): Definition

  1. For purposes of IRC 7602(c), with the exceptions of situations noted in IRM 25.27.1.2(2) below, a third-party contact (TPC) has been made when an IRS employee initiates contact with a person other than the taxpayer and asks questions about a specific taxpayer with respect to that taxpayer's Federal tax liability, including the issuance of a levy or summons to someone other than the taxpayer.

  2. The following are not TPCs:

    1. Searches made on computer databases that do not require any personal involvement on the other end (e.g., LEXIS, Information America).

    2. Contacts made with any office of any local, state, federal, or foreign government entity (such as contacting the U.S. Postal Service to obtain the taxpayer’s current address)

      Exception:

      Contacts concerning the taxpayer’s business with the government office contacted, such as the taxpayer’s contracts with or employment by the office, are TPCs.

    3. Unsolicited information received from a third party where the third party initiated the contact.

    4. Information that the IRS receives from, or provides to the government of a foreign country or U.S. possession pursuant information exchange programs under treaties or agreements with such governments or as authorized by domestic or foreign statutes, including programs concerning specific, routine, spontaneous and simultaneous exchanges of information.

    5. Contacts made by the IRS to respond to a request from a government of a foreign country or U.S. possession concerning a foreign or possession tax liability.

    6. Contacts made with third parties to collect taxes for another country as part of a Mutual Collection Assistance Agreement.

    7. Exchanges of information via tape programs, e.g., State Income Tax Levy Program and Federal Payment Levy Program.

    8. Contacts with individuals who have a valid power of attorney for the taxpayer.

    9. Contacts made to obtain information regarding an industry or market segment where specific taxpayers have not been identified.

    10. Contacts made by IRS employees during litigation if the contact relates to a matter and issue being litigated, including, but not limited to, service of Tax Court subpoenas on third parties by employees.

    11. Contacts made with other IRS employees in the scope of an employee's official duties, including employees of the Office of Chief Counsel.

    12. Contacts made as the result of unsolicited requests for a payoff of a Notice of Federal Tax Lien or to respond to requests for information regarding the priority of a lien, e.g., lending institution (IRC 6103 provisions do apply).

    13. When the taxpayer under examination is a business, contacts made with employees who are acting within the scope of their employment.

      Note:

      Generally, an IRS employee will identify himself or herself when attempting to obtain information from third parties. However, if the employee does not identify himself or herself, the contact is not a TPC as addressed in IRC 7602(c).

  3. The following are generally TPCs:

    1. Solicitation by an IRS employee for additional information as a result of a follow up to a third party initiated call.

    2. Contacts made with employees of the taxpayer who are questioned outside the scope of their normal employment when the taxpayer under examination is a business.

Notification Requirements

  1. It is the IRS's practice to obtain information relating to a liability or collectibility determination directly from the taxpayer whenever possible. In most cases, it is preferable for the employee to first try to obtain the information directly from the taxpayer and/or representative or obtain taxpayer approval to contact third parties using Form 12180,Third-Party Contact Authorization Form. However, these are not legal requirements. Situations will arise when the Service must contact third parties to complete an investigation.

  2. IRS employee may not contact any third party without first providing reasonable notice to the taxpayer.

TPC Notification Procedures

  1. Advance notification of potential TPC is incorporated into Pub 1, Your Rights as a Taxpayer, version dated 12/2014.

  2. In general, Pub 1, Your Rights as a Taxpayer is used to satisfy the advance notice requirement that third parties may be contacted.

  3. The Letter 3164, Third Party Notice, series is issued by Collection employees to notify taxpayers of potential TPCs. There are over twenty versions of the general Letter 3164, available to meet specific functional requirements. Exam employees refer to IRM 4.11.57.4, Advance Notice to the Taxpayer, for guidance.

    1. Note:

      Do not routinely send or hand deliver Letter(s) 3164, for the purpose of initiating taxpayer contact upon receipt of a new case.

  4. Letter 3164N, Third Party Contact to Preparers, and Letter 3164-P (DO), Third Party Notification for IRC 6700/6701 investigations, are issued by Examination, to notify preparers and promoter of potential TPCs.

  5. When it is determined a third-party contact is necessary, review IDRS to verify the taxpayer has received the required notification for all tax periods.

  6. If the taxpayer has not received prior notification and a third-party contact is necessary, exam employees refer to IRM 4.11.57.4(3); collection employees do the following:

    1. Prepare the appropriate Letter 3164. If the tax liability is due to a joint return, each spouse must receive a separate Letter 3164.

    2. Include the employee identification number and telephone number on the letter.

    3. Hand carry the letter to the taxpayer or the taxpayer's dwelling or usual place of business or;

    4. Mail the letter to the taxpayer's last known address.

    5. Document the case file with the date of the letter and the method of delivery.

    6. Provide a copy of the letter to the power of attorney (POA).

  7. If Letter 3164 was mailed, do not make any TPC until 10 days from the date the letter was mailed.

  8. In situations where an IRS employee attempts to reach a taxpayer by telephone, but instead reaches someone other than the taxpayer:

    1. If the appropriate Letter 3164 or Publication 1 ( Pub 1), Your Rights as a Taxpayer, version dated 12/2014 has been sent and the requisite waiting period has lapsed, the employee may seek additional information.

    2. If the appropriate Letter 3164 or Pub 1 has not been sent and the requisite waiting period has not lapsed, the employee may not seek additional information nor should the employee identify himself or herself unless expressly asked.

    Note:

    In (a) and (b) above, merely identifying himself or herself as an IRS employee does not constitute TPC.

Exceptions to IRC 7602(c) Notification Requirements

  1. IRC 7602(c)(3) provides for four situations when the IRS is not required to give the taxpayer advance general notice or to include a particular TPC on the list of TPCs provided to the taxpayer. The exceptions are:

    • Reprisal - the TPC believes that the taxpayer will harm any other person in any way (physical, economic, emotional, or otherwise).

    • Taxpayer authorizes TPC.

    • Jeopardy - IRS has good cause to believe that contact may jeopardize collection.

    • Pending criminal investigation.

  2. Treas. Reg 301.7602-2(f) provides detail on additional exceptions as follows:

    • Governmental entities

    • Confidential informants

    • Nonadministrative contacts

Reprisal

  1. If an IRS employee determines that providing the advance notice or a record of a specific contact to a taxpayer may result in a reprisal -- an act of revenge or retaliation -- against any person, then the following actions should be taken:

    1. Complete a separate Form 12175, Third-Party Contact Report Form, to report the contact. Include the taxpayer's TIN and name control, the employee number, phone number, stop number, the date of the contact, category code, tax periods, MFTs and check the reprisal box.

    2. Do not include third party name on Form 12175.

    3. Send Form 12175 to the TPC Coordinator for input to the database. The information on Form 12175 will be retained in the database, but will not be included in the list of persons contacted (Letter 3173, Third Party Contacts) that is provided to the taxpayer.

  2. Make a reprisal determination for all TPCs. Make a determination on a contact-by-contact basis with no blanket determinations for different types of contact.

  3. Use all available information when making a reprisal determination.

  4. To protect the provider of the information, make any reprisal situation very apparent in the case history with the facts surrounding the reason for the reprisal determination, and consult with his or her manager, if needed.

Reprisal Determinations

  1. In some situations you can make a determination based on the case history that a person could be subject to reprisal if the taxpayer received the advance notice or notice of a particular TPC. In these situations, sending the advance notice or notice of a particular contact is not required if doing so may result in reprisal against any person.

  2. A potentially dangerous taxpayer (PDT) indicator alone is not a sufficient basis for determining that sending the advance notice may result in reprisal against any person. However, the employee may be aware of other facts in a particular case from which a determination can be made that sending the advance notice Letter 3164 may result in reprisal.

Reprisal Notification Procedures

  1. If the determination cannot be made based upon the facts already known, advise the third party that by law the IRS is required to provide his/her name to the taxpayer as a TPC and ask if there is a fear of reprisal.

  2. Advise the third party that his or her name will be placed on a list of third parties contacted and provided to the taxpayer if requested. Do not make the reprisal inquiry in a way that would influence the third party. The following suggested language may be used as part of direct TPC:

    "By law I am required to include your name on a list of parties we have contacted. This list will be sent to (taxpayer's name). If you believe that including your name on the list may result in reprisal against any person, we can exclude you from the list.
    Do you have any reason to believe that reprisal against any person may occur?"

  3. If the third party indicates no reprisal concerns, complete Form 12175 and forward it to the TPC Coordinator.

  4. If the third party does indicate fear of reprisal, document the case file, and prepare Form 12175 as outlined above. Any concern raised by the third party with respect to reprisal will be taken at face value. Do not allow 10 days for a reprisal response.

  5. If a letter is sent to an individual third party, include the first part of the suggested language above and add the following:

    "If you have any reason to believe that reprisal against any person may occur, you should call me at the telephone number listed above by (insert a date that is 10 calendar days from the day the letter is mailed). "

    Note:

    Consider including the reprisal script on a case by case basis when a form letter is mailed to a business entity.

  6. Complete Form 12175 manually and hold for 10 calendar days. If no fear of reprisal is communicated, then forward the Form 12175 to the TPC Coordinator.

  7. If the third party does claim fear of reprisal:

    1. Document the case file if reprisal concern exists.

    2. Replace Form 12175 with a new form to reflect the reprisal determination.

    3. Forward the new form to the coordinator.

  8. If the third party initially indicates no fear of reprisal and later advises there is fear of reprisal:

    1. Immediately contact the TPC Coordinator and advise him or her of the situation.

    2. Prepare a new Form 12175 to reflect the reprisal determination and write "amended" on the top right portion of the form. Submit the new form with a copy of the previously completed Form 12175 to the TPC Coordinator by email or fax communication notifying of amended Form 12175.

    3. Place a copy of the new Form 12175 at the beginning of the case file. Do not remove the previously completed Form 12175 from the case file.

    4. Attach the copy of the previously completed Form 12175 to the copy of the new Form 12175.

      Caution: Care must be taken to make sure information about persons fearing reprisal is not inadvertently disclosed. Therefore, information in the case file disclosing the identity of the third party should be placed in a confidential envelope and clearly marked.

  9. Do not provide information to any persons that may result in the taxpayer learning the identity of a third party who has indicated a fear of reprisal. This information may be provided to Service employees acting within the scope of their duties, including employees of the Office of Chief Counsel.

Taxpayer Authorizes Contact with a Third Party

  1. Form 12180, Third-Party Contact Authorization Form, may be used to document the taxpayer's authorization. Consent must be obtained prior to the contact being made by the IRS employee. Although taxpayers may give oral authorization, the best practice is to complete Form 12180. The taxpayer can revoke the authorization at any time.

    Note:

    IRC 7602(c)(3)(A) does not require an IRS employee to obtain authorization from the taxpayer in order to contact a third party. IRS employees are not prohibited from making a third-party contact if the taxpayer has not authorized it. The taxpayer may not prevent an IRS employee from contacting a third party by refusing to provide authorization. In some situations, it may be more practical to ensure that the advance notice has been provided to the taxpayer and to record the contact.

  2. If the taxpayer authorizes contact with a third party, the IRS employee is NOT required to provide the advance general notice (if not already provided) or record the contact. If contacts will be made with other third parties and the taxpayer authorization has not been obtained for these contacts, the advance notice must be provided and a record of these contacts must be kept.

  3. If written authorization is obtained, do the following:

    1. Prepare Form 12180 listing each authorized contact. More than one third party can be listed on the form. Do not accept blanket authorizations.

    2. Secure the taxpayer's signature (for joint filing, both spouses must sign). If a POA or an authorized representative authorizes the contact with third parties, he or she must sign and date Form 12180.

    3. Retain the signed Form 12180 in the case file. Continue to document the case file with routine case actions.

    4. Do not send Letter 3164 nor complete Form 12175 for contacts the taxpayer has authorized.

Jeopardy Situations

  1. The employee making contact with a third party may determine that providing the taxpayer with the advance general notice or a record of a specific contact would jeopardize the collection of any tax liability, see Treas. Reg. 301.7602-2(f)(2).

  2. If a jeopardy situation exists, take the following actions:

    1. Document the case file with specific information about the TPC.

    2. Document the case file with the basis for the jeopardy determination.

    3. Complete Form 12175 but do not forward it to the TPC Coordinator.

  3. When the jeopardy situation no longer exists, forward Form 12175 to the coordinator. If additional contacts will be made, verify that the taxpayer was properly notified per IRM 25.27.1.3.1.

    Note:

    Jeopardy may apply to any type of tax.

Recording and Reporting TPCs

  1. IRC 7602(c) as amended by Section 3417 of RRA 98 requires IRS personnel to maintain a record of such contacts and provide taxpayers with this record upon request.

  2. Record each identifiable TPC on Form 12175. Instructions for completion of Form 12175 are on the reverse of the form. The appropriate identification of the third party is important because Form 12175 is the source of the TPC list provided to the taxpayer.

    1. Prepare a separate Form 12175 each time a third-party contact is made, even if it is with the same person.

  3. Send the completed Form 12175 to the Area/Campus TPC Coordinator daily or as soon as possible after it is completed allowing for third party to indicate reprisal.

    1. Refer to the following links for each appropriate TPC Coordinators.
      SBSE W&I, Campus and Collection: http://mysbse.web.irs.gov/Collection/toolsprocesses/3rdParty/contacts/default.aspx
      SBSE Exam: http://mysbse.web.irs.gov/exam/tip/3rdparty/default.aspx.

    2. Keep a copy with the case file.

    3. Document case history to show action taken.

    4. Notify the TPC Coordinator when a Form 12175 has been generated and there was no TPC.

  4. A TPC record need not be made, or provided to the taxpayer, for TPCs of which the taxpayer has already received notice pursuant to another statute, regulation, or administrative procedure (such as a CDP notice).

Providing Taxpayers with TPC List

  1. Treas. Reg. 301.7602-2(e)(1) states that a taxpayer may request a record of contacts in any manner that the Commissioner permits.

  2. Employees are responsible to ensure taxpayers understand their rights to receive post third-party contact reports. This may require explanation and assisting the taxpayer with requesting the report. A taxpayer can request a list of TPCs at any time. The request can be made either orally or in writing.

  3. If a request for a list of TPCs is received in person or by telephone:

    1. Obtain the taxpayer's name, address, and TIN (taxpayer identification number).

    2. Advise the taxpayer that he or she should receive the TPC list by mail within 10 days.

    3. Immediately forward the taxpayer's name, address, and TIN to the TPC Coordinator.

  4. If the request is received by mail, immediately forward the taxpayer's request to the TPC Coordinator. See IRM 25.27.1.4, Recording and Reporting TPC, paragraph 3 for additional guidance on TPC coordinator.

  5. Taxpayers must submit a separate request for each list of contacts. Do not accept a blanket request for a list of future contacts.

    Note:

    The Commissioner may set reasonable limits on how frequently taxpayer requests need to be honored.

  6. The TPC Coordinator will research the request, prepare and mail Letter 3173.

  7. Letter 3173 will list all TPCs other than those excluded due to fear of reprisal or other statutory basis:

    1. Made after January 18, 1999, or

    2. Made since the taxpayer received the latest periodic report of TPCs.

      Note:

      Employees are required to advise the taxpayers of their rights to receive post third-party contact reports and explain to the taxpayers how to request the reports. This communication should be documented in the case file.

Area/Campus TPC Coordinators and Input Personnel

  1. The TPC Coordinators and Input Personnel are listed on the IRWeb:
    SBSE W&I, Campus, and Collection: http://mysbse.web.irs.gov/Collection/toolsprocesses/3rdParty/contacts/default.aspx
    SBSE Exam: http://mysbse.web.irs.gov/examination/tip/3rdparty/contacts/11899.aspx .

  2. TPC Coordinators and/or Input Personnel are responsible for:

    1. Reviewing Form 12175 to make sure that all appropriate fields are completed.

    2. Returning to the originator for clarification any forms that are incomplete, inaccurate, or unclear.

    3. Maintaining Forms 12175.

      Note:

      Form 12175 should be retired to the Federal Records Center one year after cutoff (end of processing year). It will be destroyed 10 years after cutoff. See Item 155 in Document 12990, Records Control Schedule.

    4. Entering the data from Forms 12175 into the TPC Command Code database.

    5. Removing erroneous information from the database when notified.

    6. Responding to requests from taxpayers for a list of TPCs.

    7. Preparing Letter 3173, including the taxpayer's list of TPCs, and mailing it to the taxpayer.

    8. Providing guidance regarding IRC 7602(c) TPC procedures to employees.

      Note:

      TPC Coordinators only.

  3. With an emphasis on enhanced computer data/information security, it is important to secure taxpayer/personal information you have in your possession. Make sure that any hard copy records/data are secure by keeping these items in a locked drawer or cabinet. This information is not limited to:

    • Form 12175

    • Taxpayer requests for TPC lists, and

    • TPC error log reports containing personal information

    This information, and any other taxpayer information, should not be in full view when you are not at your work site. The same goes for information that may be on your computer screen especially when you are adding TPC information (TPCIN) or compiling information (TPCOL). If you are going to be away from your work site, make sure your computer is secure by locking it so only you or an administrator is able to unlock your computer.