3.5.20 Processing Requests for Tax Return/Return Information

Manual Transmittal

December 04, 2020

Purpose

(1) This transmits revised IRM 3.5.20, Accounts Services, Processing Requests for Tax Return/Return Information.

Material Changes

(1) IRM 3.5.20.1(4) Added IDRS to audience information - IPU 20U1173 issued 10-30-2020.

(2) IRM 3.5.20.1.4(1) Added Note with RAIVS/IVES HQ distribution list - IPU 20U0928 issued 08-20-2020.

(3) IRM 3.5.20.1.4(1) Deleted Form 4506-F from report list - IPU 20U1173 issued 10-30-2020.

(4) IRM 3.5.20.1.4(1) 4) Changed rejects to timeliness and deleted Fresno - IPU 20U0928 issued 08-20-2020.

(5) IRM 3.5.20.1.4(1) 7) Deleted IPSU count report and added SNIP report requirement - IPU 20U0928 issued 08-20-2020.

(6) IRM 3.5.20.1.4(1) 8) Added LEAP report information - IPU 20U1159 issued 10-26-2020.

(7) IRM 3.5.20.1.6(13) Added Calendar Year definition - IPU 20U0289 issued 02-19-2020.

(8) IRM 3.5.20.1.6(14) Added Fiscal Year definition - IPU 20U0289 issued 02-19-2020.

(9) IRM 3.5.20.1.6(15) Added Tax Year definition - IPU 20U0289 issued 02-19-2020.

(10) IRM 3.5.20.1.6(16) Added Processing Year definition - IPU 20U0289 issued 02-19-2020.

(11) IRM 3.5.20.1.7(1) Added link to SERP TDS home page - IPU 20U1173 issued 10-30-2020.

(12) IRM 3.5.20.2 Added RAIVS to title and removed IVES instructions from subsection.

(13) IRM 3.5.20.2(5) 3) Added instruction to send Form 4506-C to IVES - IPU 20U1173 issued 10-30-2020.

(14) IRM 3.5.20.2(10) Updated disaster timeliness - IPU 20U0928 issued 08-20-2020.

(15) IRM 3.5.20.2(14) a) Moved postal mail instruction and added exception for TDS on-line print - IPU 20U1173 issued 10-30-2020.

(16) IRM 3.5.20.2(14) b) Added sanitizing instructions and links - IPU 20U1173 issued 10-30-2020.

(17) IRM 3.5.20.2.1(5) 5) Restricted fax number - IPU 20U0928 issued 08-20-2020.

(18) IRM 3.5.20.2.1(7) Added IRM reference for email and clarified - IPU 20U0928 issued 08-20-2020.

(19) IRM 3.5.20.2.2(1) a) Deleted reference to waivers - IPU 20U1173 issued 10-30-2020.

(20) IRM 3.5.20.2.2(2) Updated disclosure information and moved examples to a decision table - IPU 20U0289 issued 02-19-2020.

(21) IRM 3.5.20.2.2(2) Clarified instructions and deleted IVES from table - IPU 20U1173 issued 10-30-2020.

(22) IRM 3.5.20.2.3 Deleted IVES from title and instructions in subsection - IPU 20U1173 issued 10-30-2020.

(23) IRM 3.5.20.2.4(2) Added BMF transcript masking information.

(24) IRM 3.5.20.2.4(6) Restricted fax numbers - IPU 20U0928 issued 08-20-2020.

(25) IRM 3.5.20.2.5(1) Consolidated transcripts, added programs and updated Form 4506-F instruction - IPU 20U1173 issued 10-30-2020.

(26) IRM 3.5.20.2.5(2) Updated SBA aging criteria - IPU 20U0928 issued 08-20-2020.

(27) IRM 3.5.20.2.5(2) 6) Specified use of table - IPU 20U1173 issued 10-30-2020.

(28) IRM 3.5.20.2.5(2) 7) Updated table title and removed TDS products from category codes - IPU 20U1173 issued 10-30-2020.

(29) IRM 3.5.20.2.5.1 Updated IVES program codes (OFP) in table - IPU 20U0343 issued 03-02-2020.

(30) IRM 3.5.20.2.5.1 Removed IVES from title and instructions in subsection - IPU 20U1173 issued 10-30-2020.

(31) IRM 3.5.20.2.5.1(1) Clarified product counts - IPU 20U0928 issued 08-20-2020.

(32) IRM 3.5.20.2.5.2 Removed IVES from title and instructions from subsection - IPU 20U1173 issued 10-30-2020.

(33) IRM 3.5.20.2.5.2(1) Edited retention instruction and added USDA - IPU 20U0928 issued 08-20-2020.

(34) IRM 3.5.20.2.5.2(1) 1) Added instruction to label retention boxes - IPU 20U0928 issued 08-20-2020.

(35) IRM 3.5.20.2.6.1(1) Updated user fee to $43.00 and added note for prior amount - IPU 20U1063 issued 10-02-2020.

(36) IRM 3.5.20.2.6.1(4) Updated user fee amounts in table - IPU 20U1173 issued 10-30-2020.

(37) IRM 3.5.20.2.6.2(6) Deleted exception for taxpayer initials in table - IPU 20U0628 issued 05-21-2020.

(38) IRM 3.5.20.2.6.2(6) Deleted IVES and separated photocopy from transcripts in table - IPU 20U1173 issued 10-30-2020.

(39) IRM 3.5.20.2.6.2(8) Added example of IRS forms - IPU 20U1173 issued 10-30-2020.

(40) IRM 3.5.20.2.6.2(9) Corrected IRC citation and clarified valid signature - IPU 20U1173 issued 10-30-2020.

(41) IRM 3.5.20.2.6.2(9) a) Deleted Bank & Trust and clarified document format - IPU 20U1173 issued 10-30-2020.

(42) IRM 3.5.20.2.6.2(9) b) Added criteria for no documentation attached - IPU 20U1173 issued 10-30-2020.

(43) IRM 3.5.20.2.6.2(10) Corrected IRC citation and added reminder for third-party transcripts - IPU 20U1173 issued 10-30-2020.

(44) IRM 3.5.20.2.6.2(10) a) Deleted cover letter instructions and added CC ENMOD - IPU 20U1173 issued 10-30-2020.

(45) IRM 3.5.20.2.6.2(10) b) Added clarification for no documentation - IPU 20U1173 issued 10-30-2020.

(46) IRM 3.5.20.2.6.2(10) e) Deleted Bank & Trust and Form 4506-T - IPU 20U1173 issued 10-30-2020.

(47) IRM 3.5.20.2.6.2(10) h) Clarified Form 709 instructions and moved research into a table - IPU 20U1173 issued 10-30-2020.

(48) IRM 3.5.20.2.6.2(16) Added Form 14039, Form 8821 and Form 56 to table and updated Form 2848 info - IPU 20U1173 issued 10-30-2020.

(49) IRM 3.5.20.2.7(2) c) Deleted Form 56 routing instructions - IPU 20U1173 issued 10-30-2020.

(50) IRM 3.5.20.2.7(3) Clarified Form 2848 requirements - IPU 20U1173 issued 10-30-2020.

(51) IRM 3.5.20.2.7(4) Clarified Form 8821 requirements - IPU 20U1173 issued 10-30-2020.

(52) IRM 3.5.20.2.7(6) e) Clarified IMF signatures and deleted Form 56 row in table - IPU 20U1173 issued 10-30-2020.

(53) IRM 3.5.20.2.8 Added tables, reorganized and moved instructions - IPU 20U1173 issued 10-30-2020.

(54) IRM 3.5.20.2.8(4) Clarified and added example for NO MASTER FILE - IPU 20U0343 issued 03-02-2020.

(55) IRM 3.5.20.2.8(5) b) Added paragraph for NO ACCOUNT ON MASTER FILE - IPU 20U0343 issued 03-02-2020.

(56) IRM 3.5.20.2.8(5) d) Deleted United Nations and clarified decedent instructions - IPU 20U0928 issued 08-20-2020.

(57) IRM 3.5.20.2.8.1(4) Added caution for TC 972 and deleted from table - IPU 20U1173 issued 10-30-2020.

(58) IRM 3.5.20.2.8.2(2) 2) Deleted IPSU reporting instruction - IPU 20U0928 issued 08-20-2020.

(59) IRM 3.5.20.3(5) Added TDS and internal transcript instructions - IPU 20U1173 issued 10-30-2020.

(60) IRM 3.5.20.3.1(3) Consolidated products and added SBA, LEAP and EO programs to table - IPU 20U1173 issued 10-30-2020.

(61) IRM 3.5.20.3.1(4) Added instruction for delayed receipts and processing - IPU 20U0928 issued 08-20-2020.

(62) IRM 3.5.20.3.1(5) Added information for expedited requests - IPU 20U1173 issued 10-30-2020.

(63) IRM 3.5.20.3.2(7) 2) Deleted exception for taxpayer initials - IPU 20U0628 issued 05-21-2020

(64) IRM 3.5.20.3.3(3) a) Added name to the exception criteria - IPU 20U1173 issued 10-30-2020.

(65) IRM 3.5.20.3.3.1(2) Deleted misplaced TDS information - IPU 20U1173 issued 10-30-2020.

(66) IRM 3.5.20.3.4(5) Added TDS instructions for delivery, short and long requests - IPU 20U1173 issued 10-30-2020.

(67) IRM 3.5.20.3.4.1(5) Deleted SBA program information - IPU 20U1173 issued 10-30-2020.

(68) IRM 3.5.20.3.5(2) Clarified tax year and added instructions for older years and quarterly returns - IPU 20U1173 issued 10-30-2020.

(69) IRM 3.5.20.3.5(4) Added TDS instructions and updated table - IPU 20U1173 issued 10-30-2020.

(70) IRM 3.5.20.3.5(5) Added note regarding internal transcripts - IPU 20U1173 issued 10-30-2020.

(71) IRM 3.5.20.3.6(1) Updated information about account transcripts - IPU 20U1173 issued 10-30-2020.

(72) IRM 3.5.20.3.6(2) Deleted paragraph and replaced with review instructions - IPU 20U1173 issued 10-30-2020.

(73) IRM 3.5.20.3.6(3) Deleted paragraph and replaced with TDS availability and instructions.

(74) IRM 3.5.20.3.6(4) Deleted paragraph and replaced with internal transcript instructions - IPU 20U1173 issued 10-30-2020.

(75) IRM 3.5.20.3.6(5) 2) Deleted instructions for varying sanitizing - IPU 20U1173 issued 10-30-2020.

(76) IRM 3.5.20.3.6.1 Deleted subsection with duplicate information - IPU 20U1173 issued 10-30-2020.

(77) IRM 3.5.20.3.7 Added subsection for record of account and moved wage and income to IRM 3.5.20.3.8.

(78) IRM 3.5.20.3.8 Consolidated previous wage and income subsections - IPU 20U1173 issued 10-30-2020.

(79) IRM 3.5.20.4.1 Moved IVES timeliness to IRM 3.5.20.4.3 and replaced with IVES general information - IPU 20U1173 issued 10-30-2020.

(80) IRM 3.5.20.4.1.1 Added subsection for disclosure reporting procedures - IPU 20U1173 issued 10-30-2020.

(81) IRM 3.5.20.4.1.2 Added subsection for reporting time and volume for IVES requests - IPU 20U1173 issued 10-30-2020.

(82) IRM 3.5.20.4.1.3 Added subsection for IVES record retention - IPU 20U1173 issued 10-30-2020.

(83) IRM 3.5.20.4.1.4 Added subsection for receiving and batching IVES requests - IPU 20U1173 issued 10-30-2020.

(84) IRM 3.5.20.4.2(1) Added IVES and updated instructions in table - IPU 20U0343 issued 03-02-2020.

(85) IRM 3.5.20.4.2(1) Edited for clarity and deleted courier service information - IPU 20U1173 issued 10-30-2020.

(86) IRM 3.5.20.4.2(2) Deleted obsolete information for IVES receipts - IPU 20U0343 issued 03-02-2020.

(87) IRM 3.5.20.4.2(3) Updated IVES user fees - IPU 20U0343 issued 03-02-2020.

(88) IRM 3.5.20.4.2(3) Added instruction for management discretion to note- IPU 20U0628 issued 05-21-2020.

(89) IRM 3.5.20.4.2(4) Added rejects to billed items - IPU 20U0343 issued 03-02-2020.

(90) IRM 3.5.20.4.2(6) Added instructions for IVES business day - IPU 20U0628 issued 05-21-2020.

(91) IRM 3.5.20.4.2.2(2) f) added TDS Transaction History validation codes - IPU 20U1173 issued 10-30-2020.

(92) IRM 3.5.20.4.2.2(4) Deleted IVES reports table - IPU 20U1173 issued 10-30-2020.

(93) IRM 3.5.20.4.2.3 Moved previous instructions to IRM 3.5.20.4.1.4 and replaced with IVES pre-processing subsection - IPU 20U1173 issued 10-30-2020.

(94) IRM 3.5.20.4.2.3.1 Added subsection for IVES completeness review - IPU 20U1173 issued 10-30-2020.

(95) IRM 3.5.20.4.2.3.2 Added subsection for IVES request authorization - IPU 20U1173 issued 10-30-2020.

(96) IRM 3.5.20.4.2.3.3 Added subsection for signature authority - IPU 20U1173 issued 10-30-2020.

(97) IRM 3.5.20.4.2.3.4 Added subsection for identification and validation - IPU 20U1173 issued 10-30-2020.

(98) IRM 3.5.20.4.2.3.5 Added subsection for ID theft research - IPU 20U1173 issued 10-30-2020.

(99) IRM 3.5.20.4.2.4(1) Clarified IVES initial process and added TDS details - IPU 20U0289 issued 02-19-2020.

(100) IRM 3.5.20.4.2.4(1) Added Note for new batching procedures - IPU 20U0376 issued 03-04-2020.

(101) IRM 3.5.20.4.2.4(2) Clarified caution and deleted note regarding obsolete delivery options - IPU 20U1173 issued 10-30-2020.

(102) IRM 3.5.20.4.2.4(2) 1) Updated to include additional research IRM subsections in a table - IPU 20U0289 issued 02-19-2020.

(103) IRM 3.5.20.4.2.4(2) 1) Added reminder about authorization and table with rejection criteria - IPU 20U1063 issued 10-02-2020.

(104) IRM 3.5.20.4.2.4(2) 4) Clarified note and added instructions for SOR and IVES ID locations - IPU 20U0376 issued 03-04-2020

(105) IRM 3.5.20.4.2.4(2) 4) Added location for SOR and deleted note for large files - IPU 20U0928 issued 08-20-2020.

(106) IRM 3.5.20.4.2.4(2) 5) Added instruction for TDS Request Purpose field - IPU 20U0628 issued 05-21-2020.

(107) IRM 3.5.20.4.2.4(2) 7) Added instruction for TDS adjustment codes - IPU 20U0628 issued 05-21-2020.

(108) IRM 3.5.20.4.2.4(2) 8) Added instruction for reporting completed work - IPU 20U0376 issued 03-04-2020.

(109) IRM 3.5.20.4.2.4(8) Deleted IF-THEN table for delinquent accounts - IPU 20U0289 issued 02-19-2020.

(110) IRM 3.5.20.4.2.4(11) Clarified CFN instructions - IPU 20U0289 issued 02-19-2020.

(111) IRM 3.5.20.4.2.4(11) Added BMF masking and updated CFN instructions.

(112) IRM 3.5.20.4.2.4(12) Clarified unique identifier instructions - IPU 20U0289 issued 02-19-2020.

(113) IRM 3.5.20.4.2.4(12) h) Added instruction for SOR mailbox. - IPU 20U0802 issued 07-20-2020.

(114) IRM 3.5.20.4.2.4(13) Added decision table for CFN and unique identifier - IPU 20U0289 issued 02-19-2020.

(115) IRM 3.5.20.4.2.4(13) Merged IMF and BMF instructions in CFN decision table.

(116) IRM 3.5.20.4.2.4.1 Added subsection for return transcript requests in IVES - IPU 20U0289 issued 02-19-2020.

(117) IRM 3.5.20.4.2.4.2 Added subsection for account transcript requests in IVES - IPU 20U0289 issued 02-19-2020.

(118) IRM 3.5.20.4.2.4.3 Added subsection for record of account transcript requests in IVES - IPU 20U0289 issued 02-19-2020.

(119) IRM 3.5.20.4.2.4.4 Added subsection for wage and income requests in IVES - IPU 20U0289 issued 02-19-2020.

(120) IRM 3.5.20.4.2.4.4(3) Added Form 1098 series to table - IPU 20U0928 issued 08-20-2020.

(121) IRM 3.5.20.4.2.5(2) Added paragraph for Form 14611 letter - IPU 20U1173 issued 10-30-2020.

(122) IRM 3.5.20.4.2.5(3) Added IVES reject timeliness criteria - IPU 20U0289 issued 02-19-2020.

(123) IRM 3.5.20.4.2.7(2) Added specific instructions for IVES adjustments - IPU 20U0376 issued 03-04-2020.

(124) IRM 3.5.20.4.2.7(2) 5) Added instruction for negative adjustments in TDS - IPU 20U0628 issued 05-21-2020.

(125) IRM 3.5.20.4.2.7(2) 6) Updated TDS Adjustment Code 08 instructions - IPU 20U0628 issued 05-21-2020.

(126) IRM 3.5.20.4.2.7(2) 7) Added TDS Adjustment Code 09 instructions - IPU 20U0628 issued 05-21-2020.

(127) IRM 3.5.20.4.2.7(2) 8) Added date to adjustment reason field requirements - IPU 20U1173 issued 10-30-2020.

(128) IRM 3.5.20.4.2.11(1) f Added SOR delivery to instructions - IPU 20U0376 issued 03-04-2020.

(129) IRM 3.5.20.4.2.11(1) c) Deleted exception for taxpayer initials - IPU 20U0628 issued 05-21-2020.

(130) IRM 3.5.20.4.2.11(1) c) Added alteration examples in table - IPU 20U1173 issued 10-30-2020.

(131) IRM 3.5.20.4.2.11(1) g) Added rejects to list of IVES fees - IPU 20U1173 issued 10-30-2020.

(132) IRM 3.5.20.4.2.11(3) b) Deleted IMF and BMF separation - IPU 20U1173 issued 10-30-2020.

(133) IRM 3.5.20.4.2.11(3) f) Added instruction for acknowledgements - IPU 20U1173 issued 10-30-2020.

(134) IRM 3.5.20.4.2.11.1(2) Deleted instructions for IVES business day - IPU 20U0628 issued 05-21-2020.

(135) IRM 3.5.20.4.3 Added new subsection and moved IVES timeliness from IRM 3.5.20.4.1.

(136) IRM 3.5.20.5.1(2) Added exception for delayed receipts - IPU 20U0928 issued 08-20-2020.

(137) IRM 3.5.20.5.1(2) Added instructions for old Form 4506 receipts - IPU 20U1173 issued 10-30-2020.

(138) IRM 3.5.20.5.1(3) Added requirement to initiate Files request within 10 days - IPU 20U1173 issued 10-30-2020.

(139) IRM 3.5.20.5.1(5) Added reminder about delayed receipts - IPU 20U0928 issued 08-20-2020.

(140) IRM 3.5.20.5.1(9) Deleted instruction for Form W-2 and added transcript instructions - IPU 20U1173 issued 10-30-2020.

(141) IRM 3.5.20.5.1(12) Added instructions for delayed receipts - IPU 20U1173 issued 10-30-2020.

(142) IRM 3.5.20.5.1.7 Updated title and MeF instructions in subsection - IPU 20U1173 issued 10-30-2020.

(143) IRM 3.5.20.5.1.11 Added DCO program or department managers to certification authorization. - IPU 20U1159 issued 10-26-2020.

(144) IRM 3.5.20.5.4(6) Deleted SSA request information - IPU 20U0928 issued 08-20-2020.

(145) IRM 3.5.20.5.4(7) Deleted SSA request routing instruction - IPU 20U0928 issued 08-20-2020.

(146) IRM 3.5.20.5.4.2(2) Changed USDA work from FSPC to KCSPC - IPU 20U0802 issued 07-20-2020.

(147) IRM 3.5.20.5.4.2(6) Added IDRS instruction - IPU 20U0928 issued 08-20-2020.

(148) IRM 3.5.20.5.4.2(7) Corrected retention information - IPU 20U0928 issued 08-20-2020.

(149) IRM 3.5.20.5.5(2) Clarified Form 8821-A aging criteria - IPU 20U0928 issued 08-20-2020.

(150) IRM 3.5.20.5.5(4) Updated retention language - IPU 20U0928 issued 08-20-2020.

(151) IRM 3.5.20.5.5.1(1) Updated LEAP intake and email box usage instructions - IPU 20U0928 issued 08-20-2020.

(152) IRM 3.5.20.5.5.1(1) Added alpha list and clarified CI receipts - IPU 20U1159 issued 10-26-2020.

(153) IRM 3.5.20.5.5.1(2) Updated LEAP batching instructions - IPU 20U0928 issued 08-20-2020.

(154) IRM 3.5.20.5.5.1(3) Added instructions for CI verification - IPU 20U0928 issued 08-20-2020.

(155) IRM 3.5.20.5.5.1(4) Deleted CI receipt instructions - IPU 20U0928 issued 08-20-2020.

(156) IRM 3.5.20.5.5.1(5) Deleted CI receipt instructions - IPU 20U0928 issued 08-20-20200

(157) IRM 3.5.20.5.5.2(1) 1) Clarified terminology and changed batch size - IPU 20U0928 issued 08-20-2020.

(158) IRM 3.5.20.5.5.2(1) 3) Updated case assignment instructions - IPU 20U1159 issued 10-26-2020.

(159) IRM 3.5.20.5.5.3(1) 1) Deleted exception for taxpayer initials - IPU 20U0628 issued 05-21-2020.

(160) IRM 3.5.20.5.5.3(1) 1) Clarified signature date reminder - IPU 20U1159 issued 10-26-2020.

(161) IRM 3.5.20.5.5.3(1) 2) Clarified third party instructions - IPU 20U0928 issued 08-20-2020.

(162) IRM 3.5.20.5.5.3(1) 4) Added instruction for decedent - IPU 20U0928 issued 08-20-2020.

(163) IRM 3.5.20.5.5.4(1) 3) Moved note and added decision table for name - IPU 20U0928 issued 08-20-2020.

(164) IRM 3.5.20.5.5.4(1) 4) Deleted duplicate instruction and added address verification - IPU 20U0928 issued 08-20-2020.

(165) IRM 3.5.20.5.5.4(2) 1) Deleted criteria for more than four returns. - IPU 20U1063 issued 10-02-2020

(166) IRM 3.5.20.5.5.4(6) Updated information for e-file returns and CC TRPRT - IPU 20U0928 issued 08-20-2020.

(167) IRM 3.5.20.5.5.4(7) Updated information for MeF returns - IPU 20U0928 issued 08-20-2020.

(168) IRM 3.5.20.5.5.4(7) Deleted reminder about more than four returns - IPU 20U1063 issued 10-02-2020.

(169) IRM 3.5.20.5.5.4(8) Clarified instructions for paper returns - IPU 20U0928 issued 08-20-2020.

(170) IRM 3.5.20.5.5.4(9) Clarified instructions for next LEAP process - IPU 20U0928 issued 08-20-2020.

(171) IRM 3.5.20.5.5.5(2) 16) Deleted RAIVS stamp instruction - IPU 20U1063 issued 10-02-2020.

(172) IRM 3.5.20.5.5.8(1) Changed RAIVS received date instruction - IPU 20U0928 issued 08-20-2020.

(173) IRM 3.5.20.5.5.8(1) 3) Added note for attachments to Form 8821-A - IPU 20U1159 issued 10-26-2020.

(174) IRM 3.5.20.5.5.9(1) Changed RAIVS received date instruction and deleted 5-day closure instruction - IPU 20U0928 issued 08-20-2020.

(175) IRM 3.5.20.5.5.10(1) Updated mailing sheet and database instructions - IPU 20U1159 issued 10-26-2020.

(176) IRM 3.5.20.5.5.11 Added Form 1040-SR information - IPU 20U1173 issued 10-30-2020.

(177) IRM 3.5.20.5.5.13(1) a) Added Form 2866 to the table - IPU 20U1159 issued 10-26-2020.

(178) IRM 3.5.20.5.5.13(1) b) Changed certifying officials and added note for Form 14074 - IPU 20U1159 issued 10-26-2020.

(179) IRM 3.5.20.5.5.14(1) Updated mailing instructions - IPU 20U1159 issued 10-26-2020.

(180) IRM 3.5.20.5.5.14(2) Updated instructions for expedited delivery - IPU 20U1159 issued 10-26-2020.

(181) IRM 3.5.20.5.5.15(1) Added bullet list with retention details - IPU 20U1159 issued 10-26-2020.

(182) IRM 3.5.20.5.5.15(2) Updated storage instructions - IPU 20U1159 issued 10-26-2020.

(183) IRM 3.5.20.5.6 Added new subsection and instructions for United Nations requests - IPU 20U1159 issued 10-26-2020.

(184) IRM 3.5.20.6(4) b) Added BMF transcript masking information.

(185) Exhibit 3.5.20-2 Updated address examples - IPU 20U0928 issued 08-20-2020.

(186) Exhibit 3.5.20-2 Added apartment identifier exception to table.

(187) Exhibit 3.5.20-3 Deleted Files contact rows in table - IPU 20U0928 issued 08-20-2020.

(188) Exhibit 3.5.20-5 Deleted reference to taxpayer initials - IPU 20U0628 issued 05-21-2020.

(189) Exhibit 3.5.20-5 Added reject code for Form 4506 print/type name line - IPU 20U1159 issued 10-26-2020.

(190) Exhibit 3.5.20-7 Deleted reference to taxpayer initials - IPU 20U0628 issued 05-21-2020.

(191) Exhibit 3.5.20-7 Added Form 4506-C print/type name line to reject code list - IPU 20U1173 issued 10-30-2020.

(192) Editorial changes were made throughout this IRM to correct spelling, grammar, punctuation, invalid links, citations, dates, terminology and duplicated instructions. Editorial changes include reorganization of IRM.

Effect on Other Documents

IRM 3.5.20, Processing Requests for Tax Return/Return Information, dated December 11, 2019, is superseded. This IRM incorporates the IRM Procedural Updates (IPUs) from February 19, 2020, through October 30, 2020, as follows: 20U0289, 20U0343, 20U0376, 20U0628, 20U0802, 20U0928, 20U1063, 20U1159 and 20U1173. This IRM was reorganized to separate IVES program instructions from RAIVS program instructions.

Audience

Return and Income Verification Services (RAIVS) and Income Verification Express Service (IVES).

Effective Date

(01-01-2021)

James L. Fish
Director, Submission Processing
Wage and Investment Division

"Editorial changes have been made throughout this IRM."

Program Scope and Objectives

  1. This section provides procedures for processing requests for photocopies of tax forms and return information in the Return and Income Verification Services (RAIVS) and Income Verification Express Service (IVES) Units.

  2. This IRM contains the following subsections:

    • IRM 3.5.20.2 - General Information for All RAIVS Requests

    • IRM 3.5.20.3 - RAIVS Processing

    • IRM 3.5.20.4 - Income Verification Express Service (IVES) Request Processing

    • IRM 3.5.20.5 - Photocopy and Miscellaneous Requests

    • IRM 3.5.20.6 - Small Business Administration (SBA) Disaster Requests (Kansas City Only)

  3. Purpose: The purpose of this program is to give instruction to RAIVS and IVES employees on how to fulfill requests for photocopies and transcripts of return or return information submitted by Taxpayers and External Customers.

  4. Audience: Input Clerks who use the Transcript Delivery System (TDS) and the Integrated Data Retrieval System (IDRS) to fulfill requested items that are typically received on Form 4506, Form 4506-T, Form 4506T-EZ and Form 4506-C. Income Verification Express Services (IVES) Coordinators who have oversight of the expedited volumes and communication with External Customers, Quality Reviewers, Management, and Resource Section.

  5. Policy Owner: Director, Submission Processing

  6. Program Owner: Technical Support Section (a unit within the Specialty Programs Branch)

  7. Primary Stakeholders: Accounts Management, ID Theft Units, Office of Taxpayer Correspondence, Criminal Investigation, and Disclosure

  8. Program Goals: To fulfill requests from Taxpayers and External Customers in an accurate and timely manner

Background

  1. Requests for returns and return information are sent to the RAIVS and IVES Units by taxpayers or authorized parties. After authentication, authorization and consent are verified by IRS employees, transcripts or photocopies of tax returns are sent to the taxpayer or party designated by the taxpayer as outlined in IRC 6103.

Authority

  1. Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury regulations:

    • IRC 6061

    • IRC 6062

    • IRC 6063

    • IRC 6064

    • IRC 6103

    • IRC 6104

    • IRC 6109

  2. Servicewide policy statements are contained in IRM 1.2.1.

  3. Servicewide delegations of authority are contained in IRM 1.2.2.

  4. Wage & Investment Division Delegation Orders are contained in IRM 1.2.61.

Responsibilities

  1. The Operations Manager is responsible for ensuring that inventories are within the guidelines set forth in this IRM.

  2. The Department Manager is responsible for ensuring that inventories are within the guidelines set forth in this IRM.

  3. The Managers are responsible for ensuring that inventories are within the guidelines and that procedures set forth in this IRM are followed. They are also responsible for reports that are addressed are timely and accurate.

  4. The employees are responsible for ensuring that requests are fulfilled timely and accurately.

  5. The IVES Coordinators are responsible for ensuring that reports are accurate and timely, that disputed items are resolved timely, that new IVES applications are submitted to Headquarters and input timely after Headquarters review, and that all calls from IVES participants are addressed timely. In addition, they are responsible for monitoring the workflow.

Program Management and Review

  1. Program Reports: The reports listed below must be accurately completed and timely submitted.

    Note:

    When instructed to email RAIVS/IVES HQ, send to &W&I SPHQ IVES RAIVS.

    1. IVES Daily Report: Receipts, production and timeliness data for the IVES program. Email to RAIVS/IVES HQ and Monitoring Section on a daily basis. See IRM 3.30.124.5.3, IVES Daily Report.

    2. RAIVS Daily Report: Receipts, production and timeliness data for RAIVS programs. Email to RAIVS/IVES HQ on a daily basis.

    3. RAIVS Disaster Claim Report: Receipts and production for disaster photocopy, disaster transcript and SBA Disaster programs. Email to RAIVS/IVES HQ on a daily basis.

    4. USDA Report: Receipts, production and timeliness data for the USDA program. Email to RAIVS/IVES HQ on a daily basis.

    5. Miscellaneous Inventory Report (MIR): Receipts, production, adjustments and timeliness data for the RAIVS programs. Complete RAIVS section of report on a weekly basis. Campus Planning & Analysis staff will email the consolidated MIR to HQ Monitoring Section on a weekly basis. See IRM 3.30.124.5, Submission Processing Miscellaneous Inventory Report - Background, and subsequent subsections.

    6. SNIP Reports: Email to RAIVS/IVES HQ by the 15th calendar day after the end of the quarter. See IRM 3.5.20.2.1(7), Inadvertent Disclosure Reporting Procedures and IRM 3.5.20.4.1.1, Unauthorized Disclosure Reporting Procedures.

    7. LEAP Report (Austin Only): Email to CI contact and RAIVS/IVES HQ by the fifth calendar day after the end of each quarter.

  2. Program Effectiveness: Quality Review is completed as outlined in IRM 3.43.405, Measured Employees Performance System (MEPS) for Managers, and IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System.

Program Controls

  1. The processes and procedures in this IRM are reviewed and updated annually, with input from all processing campuses, to ensure accuracy and clarity of instructions.

Terms/Definitions/Acronyms

  1. BMF- Business Master File

  2. IMF- Individual Master File

  3. TDS - Transcript Delivery System

  4. SOR - Secure Object Repository

  5. RAIVS - Return and Income Verification Services

  6. IVES - Income Verification Express Service

  7. FOIA - Freedom of Information Act

  8. TAS - Taxpayer Advocate Services

  9. POA - Power of Attorney

  10. IDRS - Integrated Data Retrieval System

  11. IAT- Integrated Automation Technologies

  12. Address of Record - current address as shown on Master File in IDRS (may show as pending “PN”) or new address as listed on a validated Form 8822.

  13. Calendar Year - Twelve-month period from January 1 through December 31.

  14. Fiscal Year - A tax year that ends on the last day of any month other than December.

  15. Tax Year (TY) - The calendar year or fiscal year for which information is reported to the IRS on a return or document.

    Example:

    An individual with a calendar year filing requirement reports income, expenses, withholding, etc. incurred from 1/1/2019 to 12/31/2019 on a Tax Year 2019 (TY 2019) return.

  16. Processing Year - The calendar year that a return or document is filed and processed.

    Example:

    TY 2019 returns are due and processed in processing year 2020. A late-filed TY 2015 return filed on 4/1/2020 would be processed in processing year 2020.

Related Resources

  1. Websites, job aids and tools used to process RAIVS/IVES requests:

    • Servicewide Enterprise Research Portal (SERP) at http://serp.enterprise.irs.gov/homepage.html

    • IAT job aids at https://organization.ds.irsnet.gov/sites/WiMttIat/IATJobAids/default.aspx

    • Integrated Data Retrieval System (IDRS) Command Code Job Aid at http://serp.enterprise.irs.gov/job-aids/command-code/command-code.html

    • RAIVS and IVES job aids and training material located at https://program.ds.irsnet.gov/sites/WILESPInstCrnr/SitePages/Home.aspx

    • Disclosure information located at https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure

    • Additional Transcript Delivery System (TDS) information on SERP at http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/tds.html

  2. IRM references can be found at Exhibit 3.5.20-4, IRM Cross-References.

General Information for All RAIVS Requests

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  2. The following instructions attempt to address the situations that are most frequently encountered when reviewing Form 4506, Form 4506-T, or Form 4506-T-EZ for Return and Income Verification Services (RAIVS) programs. These instructions cannot address every possible issue. Use in conjunction with all of the information contained in this IRM and exercise good judgment.

  3. During the pre-processing review for remittance and non-remittance requests, ensure all required information is present. If information is missing, ensure to address all missing information on the nationally approved RAIVS letters. See IRM 3.5.20.2.6.2, Reviewing Requests for Completeness Prior to Processing, and IRM 3.5.20.3.3.1, Correspondence.

  4. If you discover cash, a check, or a money order that is either loose or associated with a fully processable request, give immediately to manager or designee to log on Form 4287, Record of Discovered Remittances.

  5. All Form 4506 series requests must have an acceptable revision date in order to process.

    1. Effective July 1, 2019, RAIVS requests on Form 4506-T or Form 4506T-EZ must have a revision date of 6-2019 or later.

    2. Requests on Form 4506 must have a revision date of 9-2018 or later.

    3. If a Form 4506-C is received by a RAIVS program, send to an IVES Coordinator to determine the status.

    Exception:

    Revision dates of 7-2017 or later are acceptable for the SBA Disaster program (Kansas City only).

  6. Use Form 14219, Return of Documentation to the Taxpayer, to return original identification documents to the taxpayer.

  7. Requests come from taxpayers or their representatives, federal agencies, or other third parties by mail or by fax.

    Types of Forms Submitted

    Form Submitted Used to Request Any of the Following
    Form 4506, Request for Copy of Tax Return Copy of tax return (See IRM 3.5.20.5, Photocopy and Miscellaneous Requests)
    Form 4506-A, Request for Public Inspection or copy of Exempt or Political Organization IRS Form
    • Copy of exempt or political organization's return, report, notice, or exemption application, or

    • An inspection of a return, report, notice, or exemption application at an IRS office (See IRM 3.5.20.5.1.3, Requests for Copies of Exempt Organization Returns).

    Form 4506-T, Request for Transcript of Tax Return
    • Return transcript,

    • Account transcript,

    • Record of account,

    • Verification of nonfiling (VNF), or

    • Form W-2, Form 1099 series, Form 1098 series and/or Form 5498 series transcripts. (See IRM 3.5.20.3.4, Return Transcript Requests).

    Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript Tax return transcript for calendar year Form 1040 series only (See IRM 3.5.20.3.4, Return Transcript Requests).
    Form 4506-C, IVES Request for Transcript of Tax Return
    • Return transcript,

    • Account transcript,

    • Record of account transcript,

    • Form W-2, Form 1099 series, Form 1098 series and/or Form 5498 series transcripts.

    See IRM 3.5.20.4.2, Requests for Transcripts Under IVES.
  8. Requests for photocopies of tax forms and return information, submitted on a Form 4506, Form 4506-T, or Form 4506T-EZ are not considered taxpayer correspondence unless indicated by the taxpayer/authorized requester and do not fall under Action 61 guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

    1. A 30 day interim letter is not required.

    2. Form 4506 instructions include notification that it may take 75 calendar days to receive copies.

    3. If the request is not filled within the 75 days stated on Form 4506, notify the requester of status using the appropriate letter.

  9. KCSPC processes Form 4506-T for SBA Disaster requests within 24 - 48 hours.

    Note:

    Regular Disaster transcript requests are processed at the receiving site. See IRM 3.5.20.2.4(5).

  10. Other requests on Form 4506, Form 4506-T and Form 4506T-EZ are submitted to and worked by the campus indicated in the specific form instructions (based on the State in which the taxpayer resided when the return was filed).

    1. Do not reject a request with instructions that the requester submit the request to another campus.

    2. Do not transfer requests to another campus for processing unless a specific agreement exists between campuses.

    3. If faxes are received in error, contact the person(s) who mis-sent the information to see if they want the information faxed back or destroyed. Refer to IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information

    If ... And ... Then ...
    Request received should have been sent to another campus   Work the request at the receiving campus.

    Exception:

    Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, is only processed by the Ogden Campus.

    The request is for a photocopy The campus deposited the fee but the return cannot be located Refund the fee.

    Note:

    If research indicates payment is deposited at another site, coordinate with that site.

    It appears that there may be a hardship situation or the taxpayer asks to be referred to the Taxpayer Advocate Service (TAS),   See IRM 13.1.7.2, TAS Case Criteria, or IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for procedures.
  11. Do not refer requests for copies of returns, return transcripts, or account transcripts to the Scheme Development Center when there is an open CI freeze. Freeze codes can be found on IDRS using command code IMFOLI (IMF) or BMFOLI (BMF) and are listed under the "FREEZE CODES" title. CI freeze codes are Z- and -Z. Requests received for any other form/product/service should be referred.

  12. Refer taxpayers to TAS whenever you cannot resolve the taxpayer's issues the same day.

    • The definition of "same day" is 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue.

    • Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred and the case meets Taxpayer Advocate Service (TAS) criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

    • Complete and forward Form 911, Request for Taxpayer Advocate Service Assistance (And Application of Taxpayer Assistance Order) to TAS.

    Reminder:

    Hardship alone is not a basis for referring cases to TAS if the IRS can resolve the issue in the same day.

  13. IRS employees have access to the Transcript Delivery System (TDS) to order the following:

    • Transcripts

    • Verification of non-filing (VNF)

    • Wage and income information

    Caution:

    Photocopies cannot be ordered on TDS.

  14. TDS is the primary system used to request transcripts.

    1. Use the Postal Mail delivery option for RAIVS requests.

      Exception:

      Use On-Line delivery when printing and mailing transcripts with a RAIVS letter.

    2. Internal use transcripts (IDRS prints) are used for certain products when the information is not available in TDS or TDS is down. Use the IAT Quick Command Code (QCC) tool to sanitize and print from IDRS. Sanitize additional information that the QCC tool did not remove and any transcripts ordered in IDRS (e.g., MFTRA) per IRM 21.2.3.6, Sanitizing IDRS Transcripts. Additional information and instructions are found on the Internal IDRS Transcripts page at http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/internal-idrs-transcripts.html.

    Exception:

    Form 709 has been removed from TDS. Form 706 is available on TDS but should only be used to print a transcript if available. Do not use TDS to determine a Form 706 filing or to search for account data. Use IDRS instead.

  15. The items listed below are not currently available on TDS. These items should be printed from other sources, if available, and mailed to the taxpayer along with a cover letter and any associated transcript requested from TDS.

    • Wage and Income information for 2010 or prior

    • Record of Account for 2016 or prior

    • VNF for 2016 or prior

    • A transcript (any type) for a future year

      Exception:

      Account transcript may be available if account is active on Master File.

    • Wage and Income Documents for an Employer Identification Number (EIN) (00-XXXXXXX)

    • Form 709 has been removed from TDS. Form 706 is available on TDS but should only be used to print a transcript if available. Do not use TDS to determine a Form 706 filing or to search for account data. Use IDRS instead.

    • Return transcripts for 2016 and prior are not available with the exception of those processed during the current or prior three processing years.

      Example:

      Information will be available for a tax year 2009 return that should have been filed in 2010, but was filed late and processed in 2017 instead of 2010.

  16. The TDS Tutorials are available on the system to provide procedures for ordering information through TDS. Systems used to produce transcripts prior to TDS (i.e., IDRS) will still be available for back-up.

    Reminder:

    When inputting on the Additional Fields Screen in TDS, the date the taxpayer signed the request is mandatory and must be entered.

    Caution:

    If the date is not input it defaults to the current date, also if for some reason you change information in that screen you will have to reinput the date.

  17. If a letter refers to the Freedom of Information Act (FOIA), send the document to Disclosure at the address listed below.

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

  18. These procedures do not provide guidelines for release of IRS internal documents (documents not part of the original filing). Internal document requests must be submitted to Disclosure Offices under FOIA.

Inadvertent Disclosure Reporting Procedures

  1. An inadvertent disclosure is the unintentional disclosure of personally identifiable information (PII) to a party other than the requester (e.g., PII is faxed to a wrong number, account information is transmitted to an incorrect provider, etc.).

  2. Immediately upon discovery, you must report all unauthorized disclosures in regard to erroneous taxpayer correspondence on the Servicewide Notice Information Program (SNIP).

  3. Report inadvertent disclosures by the number of individual taxpayers and not by tax years.

  4. You can access SNIP through the Servicewide Electronic Research Program (SERP) and Submission Processing (SP) Homepages.

  5. From the SERP Homepage (http://serp.enterprise.irs.gov/):

    1. Select "SNIP" from toolbar on left.

    2. Select "Report Erroneous Correspondence" red box from toolbar on right.

    3. 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?"

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

      Required SNIP Entries
      • Product Type: Form 4506-T or Form 4506-T-EZ

      • IRS phone number

      • Tax Form: enter 1040, 1040A, 941, 1120, etc.

      • Tax Period: enter tax years involved (ex. 2011-2013)

      • Detailed Description

      • Reporting Taxpayer’s Info: always enter “N/A.”

      • Affected Taxpayer’s Info: enter the taxpayer’s last name and full SSN

      • Indicate Disposition: always check the first box: "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

      • Review your report for accuracy and then submit

      • After you submit the form, the system will print a fax cover sheet. Write the number of pages (including the cover sheet) on the cover sheet

      • Immediately fax the cover sheet and Form 4506-T or Form 4506-T-EZ to the number on the cover sheet

      • Give the packet to management for their files

  6. From the SP Homepage (http://win.web.irs.gov/SP/):

    1. Select "Notices and Letters" under "Programs" (bottom right).

    2. Select "Servicewide Notice Information Program (SNIP)" .

    3. Continue following instructions in paragraph (5) above.

  7. Within 15 calendar days after the end of the quarter, email RAIVS/IVES HQ the information listed below. Quarters are: January-March, April-June, July-September, and October-December. See IRM 3.5.20.1.4, Program Management and Review.

    • Spreadsheet entitled "SNIP Reporting to Headquarters" for dates requested.

    • All Form 4506 Family Series associated with the spreadsheet.

    • Any other documentation available for the request.

Authorization of Release of Tax Return/Return Information

  1. IRC 6103(c), Disclosure of Returns and Return Information to the Designee of the Taxpayer, and IRC 6103(e), Disclosure to Persons Having Material Interest, authorize release of information covered in these procedures.

    1. Requests submitted under IRC 6103 must be signed by the taxpayer, a person having material interest, or an authorized representative. See IRM 3.5.20.2.7, Signature Authority for Return/Return Information Requests. Research Disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e). If you still have questions or there are questions regarding material interest, send an email to *Disclosure for assistance.

      Reminder:

      Documentation of authorization such as Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, must be submitted if the request is signed by anyone other than the taxpayer.

  2. Providing information to the wrong party is considered unauthorized disclosure.

    1. 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.

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

    3. The incorrect RAIVS 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.

    4. It is important for the employee and manager to make the distinction between a processing error and an unauthorized disclosure of taxpayer information. Below is decision table with various scenarios. This is not an all-inclusive list of scenarios. If there are questions, please refer to the Erroneous Taxpayer Correspondence Guidelines for Front-Line Employees located on the Servicewide Notice Information Program (SNIP) website located at http://gatekeeper.web.irs.gov/snipmain.aspx.

    If ... And ... Then ...
    Taxpayer signs a request to provide ABC Company with copies of TY 2011 and TY 2012 returns, A copy of the TY 2010 return is provided to ABC Company, Unauthorized disclosure.
    John Jupiter requests a copy of his TY 2015 return transcript, Information is sent to Mary Meteor, who is not an authorized party, Unauthorized disclosure.
    Robert Solstice requests all transcript products for TY 2016 and TY 2017. Both years are Married Filing Jointly accounts, but the request only has Robert Solstice’s signature, Sarah Solstice’s wage and income information is provided, Unauthorized disclosure.

    Note:

    Wage and income information may only be provided for the taxpayer(s) who signed the request. See IRM 3.5.20.2.7.

    Request is for Account Transcript, Record of Account is provided, Processing error.
    Request is for Forms 1099, Information for Form W-2 is provided, Processing error.

  3. There are criminal and civil penalties for unauthorized disclosure of returns or return information. These penalties are described in IRM 11.3.1.9, Unauthorized Access and Disclosures of Return or Return Information. Annual employee briefings by the local Disclosure Managers regarding these penalties are recommended.

  4. Throughout this IRM, any reference to "taxpayer" includes a third party with a valid Power of Attorney (POA) or Tax Information Authorization, if the authorization covers the items requested.

  5. Treat the holder of these valid authorizations as if they were the taxpayer. See IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements, for additional information.

    Reminder:

    IRM 3.5.20.2.1, Inadvertent Disclosure Reporting Procedures, provides instructions for reporting unauthorized disclosures.

Description of RAIVS Products and Services

  1. The following customer products are currently available:

    Note:

    If a Form 4506-T has multiple boxes checked, provide the requester all products that are available when working RAIVS requests. If multiple boxes are checked or indicated, work each requested type as if it were a separate request following procedures for each requested type.

    Products Available

    Product Description
    Photocopy of Tax Form Copy of original return and all disclosable attachments/schedules, including Form W-2, Wage and Income Statement.
    Tax Return Transcript A sanitized record of line items transcribed from the original return during processing.
    • Does not reflect any changes made after original processing.

    • Available for the current and three prior processing years.

    Account Transcript A sanitized record of Transaction Codes (TC) posted to Master File for a specific tax year.
    • Includes changes posted after original processing.

    • In response to requests for account transcripts, RAIVS provides TDS transcripts or MFTRA-X, sanitized transcripts.

    • Upon specific request, internal use transcripts such as MFTRA-C, Complete Transcripts, MFTRA-S, Specific Transcripts, are also provided. Internal use transcripts must be manually sanitized. See IRM 3.5.20.3.6, Account Information Requests, for sanitizing procedures.

    • Available in TDS for tax years active on Master File.

    Record of Account A transcript combining the tax return and account transcripts.
    • Available for current year and three prior tax years.

    Verification of Non-Filing A notification disclosing that a return was not filed.
    • Available in TDS for the current and three prior tax years.

    • Older tax years are provided on a Form 13873 series.

    Wage and Income A sanitized record of wage and income information returns filed on the account (Forms W-2, Forms 1099 series, etc.)
    • Available for the current and prior nine tax years.

    Closed Audit Reports and Copies of CP 2000, CP 2501 and/or Letter 2893C Copies of letters and assessment information previously provided to the taxpayer.
    • Requests are referred to RAIVS from Customer Service Representative (CSR)s and Taxpayer Assistance Centers (TACs).

    • The closed audit report responds to a taxpayer's claim of non-receipt of a Notice of Proposed Changes to Income, Payments, Credits, Deductions, or Examination Reports.

    Copies of Miscellaneous Non-Tax Return Forms Form 8821, Tax Information Authorization, received without a Form 4506 or Form 4506–T will be routed to the appropriate Accounts Management for processing based on the state of residence.
    • Memphis

    • Ogden, and

    • Philadelphia


    Refer to the General Instructions of the Form 8821 for states served by each location and their respective fax number to refer the Form 8821.

    Exception:

    Form 8821 can be used by the Small Business Administration (SBA) through Kansas City RAIVS for disaster requests. Starting December 1, 2014 SBA will be able to send Form 4506-T or Form 4506T-EZ for disasters with electronic signatures.


    Requests for miscellaneous non-tax returns will be processed in either BMF RAIVS locations under existing procedures:
    • Form 1128, Application to Adopt, Change, or Retain a Tax Year, and

    • Form 2553, Election by a Small Business Corporation

  2. On September 23, 2018, RAIVS IMF transcript information became redacted/masked. Effective December 13, 2020, BMF transcript information will also be redacted/masked. Redaction will be the default method of delivery. There is a radio button on TDS for masked/redacted and unmasked/unredacted for the use of other Business Units, but the RAIVS Units will NEVER select unmasked/unredacted.

    Exception:

    SBA disaster requests worked at the Kansas City Campus. See IRM 3.5.20.6.

  3. Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

How Requests are Received

  1. Requests are generally received from taxpayers or their representatives on:

    • Form 4506, Request for Copy of Tax Return

    • Form 4506-T, Request for Transcript of Tax Return

    • Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript

  2. IRS employees send Form 4442, Inquiry Referral, to RAIVS for copies of closed audit reports and CP 2000, CP 2501, or Letter 2893C. See IRM 3.5.20.5.3, Requests for Closed Underreporter or Audit Reconsideration Cases, for processing procedures.

  3. Requesters are directed to mail or fax their requests to the geographic location listed on Form 4506, Form 4506-T, or Form 4506T-EZ.

    1. Work the requests at the receiving campus unless otherwise instructed in this IRM.

    2. Do not reject a request with instructions that the requestor submit to another campus.

    3. Do not transfer requests to another campus unless a specific agreement exists between campuses.

  4. KCSPC processes all SBA Disaster Transcript Requests.

    Note:

    If a regular Disaster Transcript Request is received in another site, the receiving site will process.

    1. The requester writes the word "Disaster" on the top of the request to indicate a need for expedited processing.

    2. RAIVS provides tax return transcripts for individual, corporation, and partnership returns generally within 24 - 48 hours of receipt.

    3. The maximum time frame for providing this service is 2 days.

  5. Requests for photocopies from disaster victims are sent to the office indicated on Form 4506.

    1. The requests may be faxed or mailed.

    2. The requester writes the word "Disaster" on the top of the request and receives expedited processing with no charge assessed for the copies.

      Note:

      If a payment was received and deposited, issue a refund.

    3. Use Form 2275, Records Request, Charge, and Recharge, to order these returns using the following Location Codes below.

      File Location Codes

      If the DLN begins with… Then the return is filed in… Fax Number
      18, 50, 53, 71, 73, 74, 20, 21 Austin ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      01, 02, 03, 04, 05, 06, 08, 15, 24, 33, 68, 77, 89, 94, 95 Fresno ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      07, 09, 36, 37, 39, 40, 41, 42, 43, 44, 47, 48, 58, 59 Kansas City ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      11, 13, 17, 19, 23, 25, 28, 29, 31, 34, 49, 51, 52, 54, 55, 56, 61, 62, 63, 81, 82, 83, 84, 85, 86, 87, 91, 96, 99 Ogden ≡ ≡ ≡ ≡ ≡ ≡ ≡
       

      Exception:

      Request Forms 709 from the C-Site in Independence, MO. Fax number is ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    4. Notate "Disaster" in the comments.

    5. The maximum time frame for providing this service is 30 calendar days.

  6. Photocopies of signatures are acceptable for all requests for copies of tax forms or return information.

  7. Electronic signatures and stamped signatures are not acceptable on RAIVS requests.

    Note:

    It is hard to distinguish an electronic signature from a stamped signature. Some indications of an electronic signature could be: a number above or below the signature or a date.

Sorting and Controlling Form 4506, Form 4506-T, and Form 4506T-EZ Requests

  1. Sort all requests as follows:

    • Requests for transcripts

    • Requests for copy of tax return

    • Mixed product requests (copy and transcript)

    • Miscellaneous: includes Fed-State requests, Form 4442, and Form 4442 for Photocopy Requests with ID Theft

    • Exempt Organization (EO) requests (Form 4506-A)

    • USDA (CCC-941)

    • SBA requests

    • UN requests

    • LEAP requests (Form 8821-A)

    • Form 4506-F, Request for Copy of Fraudulent Return, Form 4506, Form 4506-T, Form 4506T-EZ, or any correspondence received with an indication of "Request for copies of Fraudulent Returns" will not be processed by RAIVS. Route the form to Accounts Management (ICT unit).

      Caution:

      If the request, be it by form or correspondence, does not have "Request for copies of Fraudulent Returns" indicated, you will continue processing as normal.

  2. Control all cases as follows:

    Exception:

    Transcripts sent by TDS and requests that can be rejected or completed same day.

    Note:

    Do not use the CASE CNT on the IAT Tool to control cases.

    1. For controlling and researching purposes the Employee IDRS number or SEID is required to be on the request for RAIVS and on the History Sheet (follow local procedures) for Photocopy requests.

    2. Check Command Code (CC) INOLES to verify taxpayer’s name and SSN. Do not control the case to an incorrect SSN.

    3. Check CC SUMRY to see if case is controlled to another clerk.

      IF THEN
      All years are assigned to another clerk and it is a duplicate request, Hand the request off to the person it is assigned to.
      The request is not a duplicate, Control and distribute as a brand new request and assign out to a RAIVS clerk working Photocopies.

    4. Use IDRS to control cases.

    5. Put cases in background (B) status.

    6. Use the case category codes provided in the table below. A complete list of the case category codes are located in Document 6209, IRS Processing Codes and Information.

    7. Close cases using (C) status when work is completed.

    Note:

    Aging is based on the average time it takes to fill the request rather than the time RAIVS has to fill the request.

    Case Category Codes

    Category Code Description After IRS receipt cases will Age at
    ACKN Account transcripts not processed in TDS (MFTRA) 30 calendar days.
    COPY CP 2000, CP 2501, Letter 2893C, and closed audit reports 60 calendar days
    COPY Copies of return 75 calendar days
    IRTL Wage and income transcripts not processed in TDS (IRPTRR and IRPTRE) 30 calendar days
    PRNQ Fed-State 45 calendar days
    TPRQ Form 4442 60 calendar days
Reporting Time for RAIVS Requests
  1. Count each product for every tax period requested, not each request.

    Example:

    Form 4506-T requests a Return Transcript and a Wage and Income (Form W-2, etc.) transcript for tax years 2016, 2017 and 2018 for a single taxpayer. Six products have been requested (two transcripts each for three tax years).

  2. Report time on the Work Plan and Control (WP&C) using the following programs:

    Type of Request or Activity and Program Codes

    Type of Request or Activity Program Code
    SBA Disaster Program Transcripts (Kansas City only) - Time used for disaster transcripts for SBA disaster (Form 4506-T and Form 4506-T-EZ ) 790-82360
    Disaster Photocopy - Time used for Disaster Tax return photocopy requests (Form 4506) 790-82361
    Disaster Transcripts - Time used for Disaster transcripts (Form 4506-T and Form 4506-T-EZ) 790-82362
    Exempt Organization (EO) - Ogden only 790-34200
    Fed-State 790-51620
    USDA Counting 210-80600
    USDA Processing 790-80600
    Form 4442, Form 4442 ICP or e-4442 processing 790-34009
    Original returns copied by RAIVS/Reimbursable Photocopy Fees for RAIVS and Exempt Organization (EO) 520-34000
    Photocopy (Form 4506) 790-34000
    Pre-processing 210-34000
    Form 4442 for Photocopy with ID Theft 790-34007
    Taxpayer Advocate 790-36720
    RAIVS transcripts for both IMF and BMF for all products including:
    • Return transcripts

    • Verification of non-filing

    • Form W-2 and Form 1099 information requests

    • Account transcripts

    • Record of accounts

    790-85120
    Form 8821-A IRS Disclosure Authorization for Victims of Identity Theft to request copies of returns (Input) - Austin only 790–34004
    Form 8821-A IRS Disclosure Authorization for Victims of Identity Theft (Clerical) - Austin only 790–34005
Records Retention for RAIVS Requests
  1. Retain all RAIVS forms and correspondence received for copies of tax forms or return information in accordance with Document 12990, Records Control Schedules.

    Request Type Authorized Disposition
    Request received with remittance,
    • Destroy 6 years, 3 months after the processing year.

    • Retire to Federal Records Center (FRC) 1 year after the processing year.

    Requests received without remittance, Destroy 45 calendar days after request is closed.
    Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form,
    • Destroy 6 years, 3 months after the processing year.

    • Retire to Federal Records Center 1 year after the processing year.

    Form 8821-A, IRS Disclosure Authorization for Victims of Identity Theft, Destroy 3 years after processing.

    Note:

    Do not retire to Federal Records Center.

    USDA (CCC-941),
    • Destroy 6 years after the processing year.

    • Retire to Federal Records Center 1 year after the processing year.

    • Boxes of records are stored in Files until they are sent to FRC.

      Note:

      Provide file retirement listing. Label the box with the volume and processing dates

    Note:

    Processing dates are stored in the Third Party Contact (TPC) database based on the CC TPCINA input date.

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

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

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

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

    5. Label boxes of records with the volumes and processing dates.

      Note:

      Date range may be used for processing dates (e.g., 1/1/2020 - 3/31/2020 closures)

Pre-processing Review of Requests for Tax Return/Return Information

  1. A pre-processing review must be performed on all requests received with a remittance immediately upon receipt so that fees are not deposited when we cannot process the request.

  2. Use Organization Function Program (OFP) 210-34000 for all pre-processing reviews completed in Deposit.

  3. The review of requests with a remittance must be completed by Receipt and Control (R&C) employees or RAIVS employees working in the R&C Deposit work area since checks must remain in a secured area until deposited, or if necessary, returned to the requester.

    Note:

    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, letter of testamentary, court document, etc.). If information is missing, then identify and address all missing items on the nationally approved RAIVS letters. IRM 3.5.20.3.3.1, Correspondence.

  4. Review of requests without remittance can be done in the RAIVS work area.

  5. A review should be done for criteria that the request is processable. The criteria include:

    • Proper payment (See IRM 3.5.20.2.6.1, Review Requests for Proper Photocopy Fee)

    • Complete request (See IRM 3.5.20.2.6.2, Reviewing Requests for Completeness Prior to Processing)

    • Identification and authentication (See IRM 3.5.20.2.8, Identification and Authentication for Requests During Pre-processing)

    • Proper authorization for disclosure (See IRM 3.5.20.2.7, Signature Authority for Return/Return Information Requests)

  6. Send all rejected requests back to the taxpayer or authorized third party within three (3) business days of review. (See IRM 3.5.20.3.2), Rejecting Requests.

    Reminder:

    Use only nationally approved RAIVS letters when rejecting requests. IRM 3.5.20.3.3.1, Correspondence.

  7. Record volumes of rejects.

  8. Date stamp all Form 4506, Form 4506-T, and Form 4506T-EZ documents.

    Exception:

    Do not date stamp RAIVS requests received via fax machine.

  9. Sort requests as follows:

    • Requests for copies of returns with remittance

    • Requests for copies of returns without remittance

    • Other requests with remittance

    • Other requests without remittance

      Caution:

      If R&C is performing this sort, then R&C should send these requests immediately to the RAIVS unit since some requests require complete processing within 7 to 10 business days from IRS receipt.

  10. All RAIVS requests received on a Form 4506 series must have an acceptable revision date in order to process.

    1. RAIVS requests on Form 4506-T or Form 4506T-EZ must have a revision date of 6-2019 or later.

    2. Requests received on Form 4506 must have a revision date of 9-2018 or later.

    Exception:

    Revision dates of 7-2017 or later are acceptable for the SBA Disaster program (Kansas City only).

Review Requests for Proper Photocopy Fee
  1. Starting October 1, 2020, taxpayers must pay a fee of $43.00 to the IRS to process a request for a copy of their previously filed tax return.

    Exception:

    A fee is not required for a copy of a completed miscellaneous form filed with the IRS that is not a tax return.

    Note:

    The fee was $50.00 from October 1, 2013, through September 30, 2020.

  2. Photocopy requests will be expedited and a copy provided free of charge in the following cases:

    Note:

    If a payment was received and deposited, issue a refund.

    • Disaster program

    • Killed in terrorist action (KITA)

    • Killed in action (KIA)

    • Astronauts killed in the line of duty after December 31, 2002

    • Combat zone

    • Taxpayer Advocate program

    • Congressional or White House cases

    • Requests received as a result of applications for Qualified Mortgage Subsidy Bonds

    • All federal agencies

    • Any case where IRS initiated contact

  3. Follow all security guidelines when handling remittances. Use procedures in IRM 3.8.44, Campus Deposit Activity and IRM 3.8.45, Manual Deposit Process.

  4. Process requests as follows:

    1. 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.

    2. 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.

    If ... And... Then ...
    Remittance is for taxes owed,  
    1. Do not process as payment for copies of forms.

    2. Follow procedures in IRM 3.8.44, Campus Deposit Activity and IRM 3.8.45, Campus Deposit Activity.

    Payment includes remittance for tax and payment for photocopy fees, Payment is not "split" ,
    1. Process request for copies of tax form(s) as "received with no payment" .

    2. Notate the copy of the request form with, "Tax Payment to MF" .

    Request is for photocopies of returns only, No payment is received,
    1. Review request to determine if payment is required. (See IRM 3.5.20.2.6.1, Review Requests for Proper Photocopy Fee.)

      Note:

      If no green rocker from R & C, give to Management or designee for research on RTR for payment. Also research Photo Refund System (PHOREF) for previous refund issued.

    2. Complete the review within three (3) business days.

    3. Reject if the request is incomplete or payment is required. (See IRM 3.5.20.3.2, Rejecting Requests)

    4. If rejecting, send requester a letter indicating payment required and/or any required items that were incomplete.

    Request is for multiple products (e.g., transcripts and photocopies, or for multiple copies of forms), Correct payment is received,
    1. Complete the remaining review.

    2. If not rejected for another reason, deposit payment and continue processing request.

    Request is for copies of returns only, Payment is insufficient ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Complete the remaining review.

    2. Reject the request. (See IRM 3.5.20.3.2, Rejecting Requests)

    Request is for copies of returns only,

    Note:

    If the difference between the total payment received and the amount due is less ≡ ≡ ≡ ≡ ≡ ≡, accept the request.

    Payment does not cover all tax years requested

    Example:

    Four (4) tax years were requested for a total fee of $172 but only $129 received.

    Reject for full payment within five (5) to seven (7) business days.
    Request is for copies of returns, The check received has been stamped "non-negotiable" .
    1. Complete remaining review.

    2. Reject the request within three (3) business days.

    3. Advise requester that a check stamped "non-negotiable" cannot be cashed.

    Remittance is received with request, Items requested are "no-charge" items,
    1. Do not deposit payment.

    2. Stamp check "non-negotiable"

    3. Return payment to requester (or to third party if indicated on Form 4506)

    4. Advise taxpayer their request is being processed but no charge applies.

    5. Continue processing the request.

    Request is received where payment is required, The requester has overpaid,
    1. Complete the review of the request.

    2. If no other reason to reject, deposit the payment.

    3. Notate amount of remittance deposited on the face of the request.

    4. Continue processing.

    5. Request a refund after processing is completed.

  5. Take the following actions when handling checks and money orders:

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

    If ... Then ...
    Receipt and Control rejects a request directly to the requester, Do not stamp the check "Non-negotiable" .
    Request must be sent to another area prior to rejection,
    1. Stamp any check received "Non-negotiable"

      Caution:

      Do not stamp "Non-negotiable" on money orders.

    2. Return check to requester.

    3. Maintain stamped checks in locked cabinet. Follow the same procedures as if the payment were a live check in IRM 3.8.44, Campus Deposit Activity.

Reviewing Requests for Completeness Prior to Processing
  1. This process is part of the initial screening of the Form 4506, Form 4506-T, or Form 4506T-EZ.

  2. All requests are reviewed to make sure all information is provided before sending the request forward for input on TDS or on IDRS Command Code ESTAB. It is also allowable to use the IAT Tool ESTAB.

    1. 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.

    2. 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" .

      Note:

      Request Form 709 with a Form 2275.

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

    4. 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.

  3. All requests must be complete before they can be processed, regardless of how the request was received.

    Note:

    A reviewed form must still go through the Identification and Authentication process outlined in IRM 3.5.20.2.8, Identification and Authentication for Requests During Pre-processing.

  4. The Internal Revenue Service has authority to disclose taxpayer return information to a party designated by the taxpayer in the manner prescribed in the regulations for IRC 6103(c).

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

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

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

  5. The taxpayer's signature or authorized person's signature must be on the request document in order to provide authorization for disclosure.

  6. Do not send information to a third party whose name and address is not listed on the properly signed authorization.

    Reminder:

    Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

    Caution:

    An intentional disclosure of taxpayer information by a federal employee based on an invalid consent is an unauthorized disclosure and could result in a felony criminal offense.

    Types of Request and Required Information Needed to Complete the Request

    Type of Request Required Information
    Request is submitted by the taxpayer to be delivered to him/her (submitted under IRC Section 6103(e), Material Interest.

    Caution:

    "Current address" may not necessarily be the taxpayer's address of record. Consider Pending "(PN)" address to be the taxpayer address of record.

    The request must contain the following items:
    1. Sufficient information to identify the taxpayer. All of the three items must be present:

      1. Taxpayer name

      2. Taxpayer Identification Number (TIN)

      3. Taxpayer address (either current or prior address)

    2. Indication of product requested (e.g., return transcript, photocopy of a return, Form W-2 information, etc.)

    3. Applicable tax form number or tax type

    4. Tax year(s) or period(s) requested

    5. Signature of taxpayer or authorized person.

    6. Attestation box is checked.

    7. The signature date must be present and be within 120 days of the IRS received date.

      Note:

      Forms that are pre-dated or have future dates are not valid.

    8. Correct payment, if applicable.

      Reminder:

      If you discover cash, a check, or a money order that is either loose or associated with a fully processable request, follow the procedures in IRM 3.8.46, Discovered Remittances, for "same-day" delivery of the payment to Receipt and Control.

    9. Ensure the request is unaltered. Alteration includes deleted items, crossed out items, white-out, write overs, or any indication of cutting and pasting on an original, copied or faxed request.

      Note:

      A mixture of typed, handwritten, or different font entries is not considered an alteration to the form.

      Note:

      Smudges and dots anywhere on the request, and line breaks are not considered alterations. Please use judgement for alterations.

    Photocopy request is submitted by the taxpayer to be delivered to a third party,

    Caution:

    Current address may not necessarily be the taxpayer's address of record. Consider "PN" address to be taxpayer's address of record.

    The request must contain the following items:
    1. Sufficient information to identify the taxpayer. All of the following three items must be present:

      1. Taxpayer name

      2. Taxpayer Identification Number (TIN)

      3. Taxpayer address (either current or prior address)

    2. On Third-Party Recipient only - separate requests must be submitted for each third party. Line 5 must contain the third party’s name and complete address.

      Reminder:

      For RAIVS Requests - the third party cannot use a sticker. The information has to be stamped, handwritten, or typed on the request or the request will be rejected.

    3. Applicable tax form number or tax type.

    4. Tax year(s) or period(s) requested.

    5. Signature of taxpayer or authorized person.

    6. Attestation box is checked.

    7. The signature date must be present and be within 120 days of the IRS received date (except those that specifically state the request is made due to an "open" IRS case such as Underreporter or Examination case).

      Note:

      Forms that are pre-dated or have future dates are not valid.

    8. Correct payment, if applicable.

    9. Ensure the request is unaltered. Alteration includes deleted items, crossed out items, white-out, write overs, or any indication of cutting and pasting on an original, copied or faxed request.

      Note:

      A mixture of typed, handwritten, or different font entries is not an alteration.

      Note:

      Smudges and dots anywhere on the request, and line breaks are not considered alterations. Please use judgement for alterations.

    Transcript request is submitted by the taxpayer to be delivered to a third party, Reject the request.

    Reminder:

    Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

    Customer has clarified an entry due to poor copy/print quality of their request,
    1. Consider the request unaltered.

    2. Continue processing the request.

    You are unable to determine if the request was altered, Reject the request. (See IRM 3.5.20.3.2, Rejecting Requests)
    If the Customer File Number (CFN) contains more than 10 numeric digits, Alpha Characters, an SSN, or is illegible Do not reject the transcript request. Input "9999999999" as the CFN in TDS. The CFN is an optional field.

    Note:

    Do not reject the request if the CFN, appears altered.

  7. Taxpayers must indicate the tax type for the information or copies they are requesting. Types of tax are categorized into a two digit Master File Tax Code (MFT). Taxpayers indicate this as a tax form or form series on line 6 of the Form 4506 series. Reject the request if the entry on line 6 of the Form 4506 series does not match the MFT for the types of returns the taxpayer files, letting the requestor know the entry on line 6 is incorrect or invalid. Below is a list of the commonly used MFTs with associated tax forms:

    • MFT 02: Form 1120 series

    • MFT 06: Form 1065

    • MFT 30: Form 1040 series

    Example:

    If the taxpayer enters Form 1065 on line 6 and the taxpayer filed Form 1120 series under MFT 02, reject the request for incorrect/invalid entry on line 6. If the taxpayer enters Form 1120 on line 6 and the taxpayer filed Form 1120-S, process the request since the type of tax (MFT) is correct.

    Caution:

    Do not confuse the type of tax (MFT) with the taxpayer’s filing requirement. The requestor must still have authorization and sign the request with the correct title for the taxpayer’s filing requirement. See IRM 3.5.20.2.7(6).

  8. Multipurpose forms, such as loan applications, are not acceptable as valid authority for return/return information disclosure. As a general rule, only IRS forms designed for disclosure of taxpayer data should be honored (e.g., Form 4506 series).

    Exception:

    United Nations requests on form UN Form F243.

  9. Written authorization is required for disclosure to third parties. For a deceased taxpayer, the individual that signs the Form 4506 series must be authorized to act for the decedent under IRC 6103 (e) and provide documentation to substantiate the authorization. Once the signature has been validated as an authorized individual, then any person or company can be named on Line 5 as a third party to receive a copy of the requested information.

    Note:

    An Administrator, Executor or Trustee whose name is shown on the second name line on the IDRS Entity screen for a decedent’s account can sign the request and be given information. This is sometimes shown with "%" before the name, meaning "c/o" . This person has already provided the IRS with documentation that they are the administrator, executor or trustee of the decedent’s estate. See IRM 11.3.2.4.11.


    These are the most common scenarios for a signature:
    1. 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.

    2. 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.

    3. 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:

      Trust Document Requirements
      • Name of the Trust

      • Provisions to follow upon death of the Grantor

      • Trustee provisions naming a co-Trustee or a Successor Trustee upon death of the Grantor

      • The signature pages

    4. 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:

      Surviving Spouse Documentation
      • Death certificate

      • Last Will and Testament

      • Trust Instrument

      • Marriage Certificate

      • Court Document

      If the surviving spouse’s name is shown on the second name line in IDRS, they can be provided information/copies of the decedent’s individual account based on previously submitted documentation. This is often shown with a "%" before the name. Checking Command Code INOLES without the "V" definer may provide additional information.

      Note:

      A surviving spouse is authorized to receive copies or transcripts for their joint account(s) without providing additional authorization documentation. These requests are processed in the same manner as requests for joint account information or copies where both parties are living and only one spouse signed.

    5. 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.

    6. 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.

    If the above information is not attached, use the nationally approved RAIVS letters and send to the address on line 3 of the Form 4506 series. Also notify the third party on line 5 of a Form 4506 request for photocopies. See IRM 3.5.20.3.3.1, Correspondence, for more information.

    Note:

    The death of a taxpayer renders all previous certificates of guardianship and powers of attorney invalid. However, there may be a valid POA for the estate signed by the Executor, Personal Representative, Trustee, etc. on file

    Reminder:

    Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

  10. For Form 709, you must verify the authority of the person making the request. The individual that signs Form 4506 or Form 4506-T must be authorized to receive information under IRC 6103 (e) and provide documentation to substantiate the authorization. Once the signature has been verified, then any person or company can be named on Line 5 of Form 4506 as a third party to receive a copy of the requested information. See below for the most common authorization scenarios.

    Reminder:

    Transcripts may only be mailed to the taxpayer’s address of record, even if the authorized signer of the request is not the taxpayer. Only copies of returns requested on Form 4506 may be mailed to a third party.

    1. 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.

    2. 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.

    3. 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.

    4. 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.

    5. 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.

    6. 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 Document Requirements
      • Name of the Trust

      • Provisions to follow upon death of the Grantor

      • Provisions naming a Trustee, co-Trustee or a Successor Trustee upon death of the Grantor

      • The signature pages

    7. 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.

    8. 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.

      MFT 51 Research Steps
      1. BMFOLI (Format: BMFOLIXXX-XX-XXXXV)

      2. BMFOLT (Format: BMFOLTXXX-XX-XXXXV51YYYYMM)

      3. BMFOLV (Format: BMFOLVXXX-XX-XXXXV51YYYYMM)

      4. BMFOLB (Format: BMFOLBXXX-XX-XXXXV51YYYYMM)

      5. MFTRA Type C and Type E

      6. Request microfilm using Form 3774

      7. When a TC 150 posting is located on an IDRS module or a transcript, proceed with requesting the original Form 709 from the C-Site. Request from the FRC if a matching Form 706 was filed and the account for the Form 706 reflects a TC 421.

    9. 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:

    IF THEN
    The Donor (Taxpayer) is living, Send the request to the C-Site only.
    The Donor (Taxpayer) is deceased and no indication of a Form 706 filing, Send the request to the C-Site only.
    The Donor (Taxpayer) is deceased and Form 706 has been confirmed, Send the request to the C-Site and the FRC.
    A request for Form 709 is completed using Form 2275. Follow the instructions below to complete Form 2275 using the data from BMFOL, MFTRA and/or Retention Register microfilm.
    1. Form 2275 Instructions
      • Use the most current revision of Form 2275

      • Use a separate Form 2275 for each taxpayer

      • Only complete the boxes described below

      PART A. Document Identification
      • Box 1 – Taxpayer’s SSN

      • Box 2 – 709

      • Box 4 – ALL YEARS

      • Box 7 – Taxpayer’s full name

      • Box 10 and 11 – Manager’s signature and date

      PART B. Originator Information
      • Box 12 – Check "Other" and specify reason (e.g., Form 4506)

      • Box 13 – Leave blank, no check marks

      • Box 13A to 13I – Fill in the information for the employee requesting the returns

      • Box 14 – Check Box A "Original Document"

      • Box 15 – Check Box A "Initial"

      PART C. Researcher Information
      • Part C is designated for the C-Site, with the exception of Box 19

      • Provide specific information about the taxpayer that would help the C-Site locate the documents in an alpha file (e.g., alternate spelling of name, previous names in IDRS, etc.)

  11. The C-site can usually fulfill a request in 10 days. Occasionally, the requested tax returns cannot be located at the C-Site. When this occurs, the C-site will return a copy of the Form 2275 to the RAIVS Unit stamped "DNIF". This indicates the documents are not in the proper location. The next step is to verify the information on the Form 2275, make any corrections, and re-submit only if changes were made to Form 2275 with corrected or additional information. If the taxpayer is deceased and filed Form 706, it is likely any Form 709 filed by the taxpayer has 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.

  12. Requesting Form 709 Transcripts:

    1. 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.

  13. 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 to assist with disclosure authorizations that are on a form other than the following:

    • Form 4506

    • Form 4506-T

    • Form 4506T-EZ

    • Form 2848

    • Form 8821

    • Correspondence

  14. Perform research if the TIN on a request is not correct but all other taxpayer identifying information matched IDRS (name and address).

    If ... Then ...
    TIN is not correct, Research IDRS using the following command codes:
    • INOLES

    • INOLEX

    • ENMOD

    • NAMEB

    • NAMEE

    • NAMEI

    • NAMES

    Error in TIN:
    • Simple transposition of two numbers.

      Example:

      123 vs. 132

    1. Correct the TIN.

    2. Continue processing the request.

    3. Do not reject the request.

    Due to the rise in Identity Theft, if error in TIN is other than a two-digit transposition. Reject the request. See IRM 3.5.20.3.2, Rejecting Requests.
  15. If an IRS Received Date, a handwritten received date, or a fax date and time stamp by the receiving fax machine is not present, determine the received date using the following priority:

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

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

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

    4. Today's date minus 3 business days.

  16. If unrelated correspondence/forms are attached to Form 4506, Form 4506-T, Form 4506T-EZ, complete the following:

    If ... Then ...
    Unrelated correspondence is found attached to Form 4506, Form 4506-T, or Form 4506T-EZ,
    1. Refer to the Mail Routing Guides in SERP under the Local/Sites/Other tab for correct routing.

      Note:

      This is a listing of all campuses, so you will have to pick your campus to research.

    2. Follow local procedures for sending interim letters when routing correspondence.

    3. Provide the IRS received date, routing date, and date the interim letter was sent on the correspondence being routed, or on a case history sheet. Follow local procedures.

    Attachment is a Form 14039 , Identity Theft Affidavit,
    1. Route request, Form 14039 and any attached documentation to Accounts Management.

    Attachment is a Form 8822, Change of Address,

    Note:

    See IRM 3.5.20.2.8 (5)(h)

    before completing steps 1 and 2 in the THEN box.
    1. Notate "add chg detached" on Form 4506, Form 4506-T, or Form 4506-T-EZ.

    2. Photocopy Form 8822 and attach copy to Form 4506 series.

    3. Send original Form 8822 to the Entity Unit if the change is not on IDRS or shows as pending.

    Attachment is a Form 2848,

    Exception:

    Do not send to CAF if Form 2848 line 4, Specific use not recorded on Centralized Authorization File (CAF), is checked.

    1. Photocopy Form 2848.

    2. Send original to Centralized Authorization File (CAF) Unit.

    3. Leave copy with request.

    4. Notate "2848 to CAF" or similar in left-hand margin of request.

    Attachment is a Form 8821,

    Exception:

    Do not send to CAF if Form 8821 line 4, Specific use not recorded on Centralized Authorization File (CAF), is checked.

    1. Photocopy Form 8821.

    2. Send original to Centralized Authorization File (CAF) Unit.

    3. Leave copy with request.

    4. Notate "8821 to CAF" or similar in left-hand margin of request.

    Attachment is a Form 56,
    1. Photocopy Form 56 and accompanying Will, Trust, etc.

    2. Send originals to the Entity Unit.

    3. Leave copies with request.

    4. Notate "56 to Entity" or similar in left-hand margin of request.

Signature Authority for Tax Return/Return Information Requests

  1. All requests for photocopies, transcripts and tax information must be signed, and the signer must be authorized to receive the information.

    Exception:

    Do not submit Form 4442 for signature authority analysis. The referral preparer assumes responsibility for disclosure including subsequent criminal prosecution.

    Caution:

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

    Note:

    A check mark or “X” used to designate where the taxpayer should sign is not considered a valid signature.

  2. All IRS employees are responsible for protecting taxpayers' data from unauthorized disclosure. The taxpayer owns their tax data and must provide authorization for disclosure. Wage and income transcripts (Form W-2, etc.), verification of non-filing, account transcripts, records of account, photocopies of tax returns, closed audit reports, copies of CP 2000, CP 2501, Letter 2893C, and return transcripts are considered tax returns or return information. Proper authorization for disclosure includes any of the following:

    1. Form 2848, Power of Attorney and Declaration of Representative. See IRM 3.5.20.2.7 (3), Signature Authority for Return/Return Information Requests.

    2. Form 8821, Tax Information Authorization. See IRM 3.5.20.2.7 (4), Signature Authority for Return/Return Information Requests.

    3. Form 56, Notice Concerning Fiduciary Relationship must be accompanied by POA, Will, etc.

    4. Form 4506, Form 4506-T, or Form 4506-T-EZ signed by the taxpayer.

      Note:

      For decedents, the executor, personal representative, trustee or person with material interest IS the taxpayer.

    5. Form 4506, Form 4506-T, or Form 4506-T-EZ signed by someone other than the taxpayer who demonstrates material interest and is authorized to sign under IRC 6103(e). Examples may include beneficiaries of trusts or administrators of estates.

      Note:

      For Forms 706 and Forms 709 IRM 3.5.20.2.6.2(10), Reviewing Requests for Completeness Prior to Processing for instructions.

    6. A typed or handwritten statement signed by the taxpayer is acceptable if it contains all of the required information for a complete request. See IRM 3.5.20.2.6 (5), Pre-processing Review of Requests for Return/Return Information with Remittance.

    Caution:

    A statement contained in a loan application authorizing the loan company to obtain return information is not acceptable.

    Note:

    A Power of Attorney expires upon the death of the person who granted the authority. If the taxpayer is deceased, the POA is invalid. However, there may be a valid POA for the estate signed by the Executor, Personal Representative, Trustee, etc. on file

  3. Form 2848, Power of Attorney and Declaration of Representative, requirements:

    1. The taxpayer’s name on the request matches the signature on line 7 of Form 2848

    2. Line 3 must identify the same tax type (income, employment, etc.) or form (1040, 941, etc.), and year or period listed on the request.

      Note:

      For the year, accept the year alone ("2008" ) as well as a series of years ("2006-2009" - 2006, 2007, 2008, and 2009).

    3. If the third party on line 5 of Form 4506 is not listed on line 2 of Form 2848 , then line 5a of Form 2848 must have the box checked for "Access my IRS records via an Intermediate Service Provider" or "Authorize disclosure to a third party" .

    4. The request is signed by either the taxpayer or their representative listed on line 2 of Form 2848.

      Reminder:

      Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

  4. Form 8821, Tax Information Authorization, requirements:

    1. The taxpayer’s name on the request matches the signature on Line 7 of Form 8821.

    2. Line 3 of Form 8821 must identify the same tax type (income, employment, etc.) or form (1040, 941, etc.), and the same year or period listed on the request.

      Note:

      For the year, accept the year alone "2009" as well as a series of years ("2006-2009 - 2006, 2007, 2008, and 2009)"

    3. The request is signed by either the taxpayer or the appointee listed on line 2 of Form 8821 .

      Reminder:

      The signature on the request must still be within the 120 day time frame and cannot have a future date.

  5. 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 if questions arise about the signature authorities specified in (6) below.

    If ... Then ...
    You have questions about material interest, Research Disclosure information by going to, https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC §6103(e). If you still have questions send an email to *Disclosure for assistance.
    For questions on Forms 706 and Forms 709, Follow procedures in IRM 3.5.20.2.6.2 (9), Reviewing Requests for Completeness Prior to Processing.
    There is a concern that the request may be questioned in the future and the decision is made to service the request,
    1. Annotate the request (with the concern, action taken (e.g., document sent to requester), and name of the person working the request).

    2. Send a copy of the request to be attached to the latest controlling Document Locator Number (DLN) in files.

  6. Authorized taxpayers (or persons authorized to sign on behalf of taxpayers) must approve the disclosure of their tax information. Process signature authorization as follows:

    Reminder:

    For IMF and BMF signature authority, refer to IRM 11.3.2.4 Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e).

    1. Always check the Authorized Signatures under the Business Type section of the iTV tool on all BMF requests. The iTV tool will populate this section based on current Filing Requirements. If the iTV tool is down, check for Filing Requirements using Command Code INOLES or BMFOLE on IDRS.

      Note:

      Filing Requirements may appear to be Master File Tax (Code) (MFT), but they are not.

    2. If a different title is shown, a Form 2848 or Form 8821 is needed.

    3. The Filing Requirements that show on IDRS are for current filings. If you are looking for older requested information you must research BMFOLE on IDRS for the below Transaction Codes, which indicate a switch in Filing Requirements, and the effective dates of each, which will assist in determining the signature titles and whether or not you can fill the request.

      Example:

      The current Filing Requirements are for a Form 1120, but the signature title does not match the Form 1120 requirements. Research to see if one of the below are on the account. For this example there is a TC 090, which indicates they are changing to a Small Business or Form 1120S (the date will be off to the right), if the signature matches the requirements for a Form 1120S you are good to go.

      Note:

      The Filing Requirements can change at any time.

      Transaction Code Title Explanation
      TC 074 Deemed Entity Classification Election Indicates the Entity Classification Election is deemed.
      TC 076 Approved Form 8832 Indicates acceptance of Form 8832, Entity Classification Election.
      TC 090 Form 2553, Election by a Small Business Corporation Indicates that beginning with the date specified in the transaction, the corporation will be taxed as a Small Business Corporation. Changes.

    4. For prior year requests you will need to look at CC TRDBV, BMFOLI, BMFOLT, or BMFOLE to see if they filed the returns they are asking for.

      Note:

      This is also associated with the Signature Title.

    5. The title(s) listed in the chart below are valid authorized representatives and are the only ones that can be considered.

    .
    If ... Then ...
    Information requested is for a Form 1065, US Return of Partnership Income,
    (See IRM 11.3.2.4.2 and Exhibit 11.3.2-2)

    Filing Requirement 1065-1
    The Signature Title must be:
    • Partner

    • Limited Partner

    Information requested is for a 1120 LLC, Us Corporation Income Tax Return, or Form 1120S LLC, US Income Tax Return for an S Corporation,

    Filing Requirement 1120-01
    Filing Requirement for 1120S will be shown as 1120-02



    Information requested is for a Limited Liability Company (LLC),
    (See IRM 11.3.2.4.15)
     

    Note:

    An LLC can be a:

    • Single member - No Annual Filing Requirement

    • Multiple member Partnership - Filing Requirement 1065-1 (See box above)

    • Multiple member Corporation - Filing Requirement 1120-01 (See box below)



    Employees will have to determine the Signature Title by Filing Requirements shown on CC BMFOLE, which shows the LLC Indicator, to determine what type of LLC:
    • An indicator of "M" is a multimember

    • An indicator of "S" is a single member

    The Signature Title must be one of the following:
    • Managing Member
















     

    Exception:

    If the account shows a TC 076 on IDRS Command Code BMFOLE, they may also use the titles of:

    • President

    • Vice President

    • Secretary

    • Treasurer

    Information requested is for a Form 1120, US Income Tax Return for an S corporation,
    (See IRM 11.3.2.4.3 for Corporations and 11.3.2.4.4 for Subsidiaries of a Corporation. See also Exhibit 11.3.2-3 for information pertaining to the release of documents/schedules related to Forms 1120S.)

    Filing Requirement 1120-01
    Filing Requirement for 1120S will be shown as 1120-02

    (See IRM 11.3.2.5.1 for 1% Shareholders.)


    The Signature Title must be one of the following:
    • President

    • Vice President

    • Secretary

    • Treasurer

    • Assistant Treasurer

    • Chief Accounting Officer

    • Any Tax Officer, Including Controller

    • 1 percent Shareholder (Corporation)

    • Shareholder (S-Corporation)

    • Chief Executive Officer (CEO)

    • Chief Financial Officer (CFO)

    Information requested is for a Form 94X series, Employment Tax Returns
    (See IRM 11.3.2.4.2 (Note) for Form 941 information pertaining to a Partnership and IRM 11.3.2.4.16(3) for Form 941 information pertaining to a Sole Proprietorship.)
    Employees will have to determine the Signature Title by:
    Using Command Code INOLES or BMFOLE,, which shows the filing requirements, to determine what form they are required to file.

    Example:

    A request for a Form 941 is received research on IDRS shows a Form 1120 Filing Requirement). You will then refer to the Form 1120 instructions in this chart to verify the correct Title is used.

    Information requested is for a dissolved corporation,
    (See IRM 11.3.2.4.3.(7))


    The Signature Title must be one of the following:
    • President

    • Vice President

    • Secretary

    • Treasurer

    Information requested is for an estate, Form 1041, US Income Tax for Estates and Trusts,
    (See IRM 11.3.2.4.7. See also Exhibit 11.3.2-1)

    Filing Requirement 1041-1
    The Signature title must be one of the following:
    • Executor/Executrix

    • Administrator/Personal Representative

    • Trustee

    • Heir at law

    • Next of kin

    • Beneficiary

    Information requested is for a trust, Form 1041, US Income Tax for Estates and Trusts,
    (See IRM 11.3.2.4.8. See also Exhibit 11.3.2-1.)

    Filing Requirement 1041-1
    The Signature Title must be one of the following:
    • Trustee

    • Beneficiary

    Sole Proprietor,
    (See IRM 11.3.2.4.1. See also IRM 11.3.2.4.16.)
     
    • A Sole Proprietor is an individual that operates a business and reports the income/loss from that business on Form 1040, Schedule C.

    • Sole Proprietors can file employment returns (Form 94X family).

    The Signature Title must be one of the following:
    • Owner

    • Sole Proprietor

    Request is for an Exempt Organization Accept any Signature Title.
    Request is for return information or copy of a minor’s return, (See IRM 11.3.2.4.10, Minors), The request can be signed by the minor or the parent who signed the return.

    Note:

    If a parent signed the return for the minor, the parent’s name will be displayed in the entity section on Master File.

    Request is for return information or copy of a joint IMF return, The request only requires one taxpayer's signature for processing.

    Reminder:

    If you have a form requesting multiple periods, and one spouse is making the request, be sure to verify the person making the request has a right to all of the tax periods requested.

    Caution:

    If the name and TIN of the person who signed the request is not listed on Line 1 or 2 or on any authorization documentation, reject the request.

    Request is for Form W-2 information, The request must contain the signature of the payee or the payer of the wages. Even if the information is found under the payee account, the payer is still entitled to the information.

    Caution:

    If a joint request is received, each taxpayer must sign to receive their individual Form W-2.

    Request is for copies of tax forms (including Form W-2, The request must include an authorized signature.
    Request is for return information (e.g., tax return transcript, verification of non-filing, account information, record or account, etc.) to be mailed to the taxpayer and request is unsigned, Reject the request. (See IRM 3.5.20.3.2, Rejecting Requests
    Request is for copies of tax forms/return information to be mailed to a third party and is signed by the third party but no (or improper) authorization is attached,
    1. Search CAF or Reporting Agents File (RAF).

      Reminder:

      The RAF has a record of third party authorization for Form 940 and Form 941 that are filed on magnetic tape. No original signatures are found on magnetically filed returns (Doc. Code 35 or 39)

    2. If research indicates a Power of Attorney (POA) or other valid authorization is on file at an area office, research CFINK using IDRS.

    3. If information is not available on CFINK, contact the appropriate area office to verify authorization.

    4. If the authorization cannot be verified, reject the case.

    Request indicates it was not "freely" prepared and submitted by the taxpayer. (Key words to look for on the request or attachments include "coercion" , "intimidation" , "duress" or "protest" ,
    1. Reject the request. See IRM 3.5.20.3.2, Rejecting Requests.

    If Form 2848 is attached and a Foreign Country is listed as a state Send the Form 2848 to Philadelphia International for processing.

    Caution:

    When providing copies of tax returns of partnerships, S corporation, trusts, or estates (Form 1065, Form 1120-S, Form 1041, and Form 706), then attachments, schedules, or other listings that include entity information (i.e., name, address, TIN) of taxpayers other than the filing entity or the requesting party must be removed. For example, a taxpayer requesting a copy of Form 1065 may only obtain a copy of the Form 1065, Schedule K, and the taxpayer's own Schedule K-1.

  7. If you are rejecting due to signature information and nothing else, use Form 14643 only. If you are rejecting for signature information and missing years, products, etc. use, Form 14643 and the appropriate nationally approved RAIVS letter for the program you are working.

    Exception:

    When sending a Form 13873 series letter for other issues and the only signature issue is an unchecked attestation box, do not send Form 14643. Use the box on Form 13873 series for the attestation issue, along with the other reject issues. If sending the latest version of Form 13873-T, then Form 14643 is not needed.

Identification and Authentication for Requests During Pre-processing

  1. To ensure the requester is authentic, take the following actions on requests to verify it is the taxpayer authorizing the disclosure.

    Note:

    The IAT Income Transcript Verification (iTV) is to be utilized as the primary source for researching TIN and address information. While working assigned cases, employees may come across some that are blocked on IDRS and can be identified by an IDRS security violation message, Unauthorized Access to This Account. You will forward the request (e.g., Photocopy, Transcript, and Wage and Income Documents) to your manager. Managers will notify the local Planning and Analysis Staff who will take the necessary steps to request access to the account. Managers will retain the original request in a file titled Awaiting Access. Once management is notified access has been granted, the request can be worked following procedures outlined in this IRM.

    Reminder:

    Do not submit Form 4442 to Signature Authority Analysis. The referral preparer assumes responsibility for disclosure, including subsequent criminal prosecution.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


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


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

       

      Reminder:

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

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

      Reminder:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Verify TIN and name on the request against TIN and name on IDRS using the iTV tool. See table below for common issues.

    If ... And ... Then ...
    Both the primary and spouse have signed the request, Participant is requesting information for both, Research using the primary TIN on line 1a.
    Both the primary and spouse have signed the request, Participant is requesting wage and income information for both, Research both the primary and spouse’s TINs.
    TIN is missing on request,   Reject the request.
    No information is found when researching as primary TIN (e.g., no returns posted, etc.),  
    1. Research IDRS for invalid TIN.

    2. Research TIN as a secondary taxpayer on a joint return. Cross-reference TIN may be found on INOLES or IMFOLT as a TC 594.

    Name suffix (e.g., Jr., Sr., etc.) does not match or is missing,   Continue pre-processing review.
    iTV or IDRS returns "NO ACCOUNT ON MASTER FILE" response,   Research CC INOLEX on IDRS to verify the Name Control and TIN.
    There is a discrepancy between the names and TIN, IDRS research shows a two-digit transposition in the TIN (e.g., 12 should be 21),
    1. Edit the request with the correct TIN.

    2. Continue pre-processing review.

    There is a discrepancy between the names and TIN, IDRS research:
    1. confirms name mismatch,

    2. does not locate the correct TIN, or

    3. the correct TIN differs more than a two-digit transposition,

    Reject the request.
    Request is for multiple tax periods involving different spouses,  
    1. Ensure the signing party is authorized to disclose the information.

    2. Ensure letters are addressed to the correct party if rejecting.

    3. Research Disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4.1 . If you still have questions send an email to *Disclosure to request guidance.

    • If the iTV tool is unavailable or the TIN does not match the name, then verify using IDRS Command Codes INOLE, IMFOLE, BMFOLE, ENMOD, NAMEE, NAMEI, NAMES, TRDBV, RTVUE or BRTVU.

  5. Verify taxpayer's address for all requests. If the TIN matched on the iTV, use the addresses from the tool to verify the address on the request. If the iTV tool is unavailable, research IDRS for the current address and address(es) used one prior tax period for the taxpayer and spouse, which is the current capability of the iTV Tool.

    • Use CC INOLE, CC ENMOD, CC RTVUE, CC TRDBV, and CC IMFOLE for IMF research in IDRS.

    • Use CC INOLE, CC ENMOD, CC BRTVU, CC TRDBV, AND CC BMFOL for BMF research in IDRS.

    Use Exhibit 3.5.20-1, Optional Address Abbreviations, and Exhibit 3.5.20-2, Address Reject Exceptions RAIVS/IVES when verifying addresses.
    1. The maximum allowable characters in IDRS is 35. Process the request if the address exceeds 35 characters and identity can still be verified.

    2. The address of record is defined as the current address on Master File, a pending (PN) address on Master File (CC ENMOD), or the new address as input on line 7 of a valid Form 8822 (see Form 8822 instructions below). When using the iTV tool, the first address listed in the results is the address of record on Master File.

    3. If the "current address" (line 3) is blank or incomplete, reject the request to the address of record.

      Exception:

      If line 3 (current address) is blank and line 4 (previous address) is completed, then consider line 4 to be the "current address" and continue review.

    4. If the IAT tool or IDRS research returns a response of "NO ACCOUNT ON MASTER FILE" , then address research is not required. Process IVES requests in TDS. If there is an error from TDS for IVES requests, use Reject Code 2 to reject the request. See Exhibit 3.5.20-5, IVES Reject Codes for Participants.

    5. RAIVS Transcript program: The "current address" (line 3) on the RAIVS transcript request must match the address of record. If the current address does not match the address of record, reject the request for address and notify the taxpayer that they must submit a Form 8822 or additional identification.

      Note:

      Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

    6. RAIVS Photocopy and other miscellaneous RAIVS programs: The "current address" (line 3) or "previous address" (line 4) of the request must match the address of record or address as previously filed on Master File. Reject the request if none of the addresses returned by the iTV tool match either address listed on the request.

      Exception:

      If the taxpayer is deceased and an authorized third party signs the request, then do not reject the request if the address does not match the iTV tool or IDRS research.

    7. If a photocopy request designating information be sent to a third party listed on line 5 of Form 4506 does not show a current address and you are unable to find an address of record, then send the appropriate letter to the third party advising them we cannot process the request and to contact the taxpayer. Do not return a copy of the request.

    8. When Form 8822 is attached to the request and NO ID theft indicators are present:

      If ... Then ...
      Line 6, Old Address, on Form 8822 matches what is on line 3, Current Name, Address, or Line 4, Previous Address, on the request and what is on Master File, Process the request and send the Form 8822 to the Entity Unit for updating.
      Line 6, Old Address, on Form 8822, does not match what is on line 3, Current Address, or line 4, Previous Address, on the request, Process the request if line 3 or line 4 of the request matches what is on Master File. Send the Form 8822 to the Entity Unit for updating.
      Line 6, Old Address, on Form 8822, does not match what is on line 3, Current Address, or line 4, Previous Address, on the request, reject the request and Form 8822 if line 3 or line 4 of the request does not match what is on Master File.
      Line 7, New Address, on Form 8822, matches what is on Master File, process the request.

    9. If Form 8822 is attached to the request and ID theft indicators are present, reject the Form 8822 and request. Do not send the Form 8822 to the Entity unit.

  6. Research CC CFINK and/or CC RFINK to make sure the signer has been authorized on the CAF or RAF to receive the information requested when the request is signed by a third party and no POA or other valid authorization is attached.

    • Form 2848 and Form 8821 are entered on CAF

    • Form 8865 is entered on RAF

    If ... Then ...
    There is a record on CAF,
    1. Check record to ensure the period for which the information is requested is authorized.

    2. Reject if the POA is deceased or the last mailing was undeliverable.

    There is a record on RAF,
    1. Check the Notice Indicator for "Y" or "N" .

    2. Check the record for Action Code "A" or "D" .

      Caution:

      Do not provide transcripts, copies, notices, or correspondence to the Reporting Agent if Notice Indicator is "N" or Action Code is "D"

    The request is for wage and income (Form W-2, Form 1099, etc.) information, Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit.

    Note:

    The wage earner must have authorized disclosure to the holder of the POA or other valid authorization. CAF does not indicate who signed the authorization.

    The authorization code is "M" (signifying that additions or deletions may have been made to the authorization), Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit to determine the extent of the modification.
    The Oral Disclosure Authority Code is present (code permits disclosure of information for tax purposes only), Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit.
    There is no record on CAF or RAF, Reject the request. See IRM 3.5.20.3.2, Rejecting Rejects.

    Reminder:

    A Form 8655 authorization is valid for the period specified and all subsequent periods until it is revoked.

  7. If you cannot verify identity using the above procedures, ask the requester to fax you a copy of one of the following identification verification documents:

    1. Copies of two pieces of identification bearing the taxpayer's signature, or

    2. An original notarized statement affirming the taxpayer's identity, or

    3. A signed statement worded as follows: "I certify under penalty of perjury under laws of the United States of America that I am the taxpayer who filed the return/forms/transcripts request for the tax periods/years of _____."

  8. Use Form 14219, Return of Documentation to the Taxpayer, to return original identification documents to the taxpayer.

    Note:

    See IRM 3.5.20.2.1, Inadvertent Disclosure Reporting Procedures, if you unintentionally disclosed return or return information to an unauthorized party. For further information, see IRM 11.3.38.5.1, Reporting Non-willful Inadvertent Disclosures of Sensitive Information.

Identity Theft Indicator
  1. If you receive a request with Form 14039, Identity Theft Affidavit, attached, route request and Form 14039 to Accounts Management.

  2. If you receive a Form 14039 alone, route to Accounts Management.

  3. If iTV is available refer to the pop-up screens for instructions.

    Note:

    Identity Theft takes priority over any other reason for rejection.

    Note:

    If the iTV ID Theft results screen indicates "Send 14611" for the tax year, no copies or transcripts of any kind can be sent for the tax year. If the tax year states "No ID Theft" but W&I indicates "Send 14611" , Wage and Income transcripts may not be sent for the tax year.

    1. 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.

      Exception:

      If the address of record is a Service Center, use the address on line 3 of the request.

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

    3. 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" .

    4. 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.

      Caution:

      A Surviving Spouse must provide authorization documentation if requesting copies/transcripts on a decedent’s individual account (e.g., Married Filing Separate, Wage & Income transcripts). If the Surviving Spouse is named on the second name line of the Entity section of the decedent’s account in IDRS, they can receive the information without additional documentation. See IRM 3.5.20.2.6.2(8).

    Exception:

    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.

  4. If iTV is unavailable, research IDRS following the below procedures to locate ID Theft criteria.

    Note:

    The Tax Source Administration Codes are located on Command Code IMFOLE or BMFOLE in the miscellaneous field.

    Caution:

    A Transaction Code (TC) 972 with the same Action Code (AC), transaction date and secondary date as the TC 971 will reverse the transaction. Do not consider a TC 971 that has been reversed.

    IF... THEN...
    A Transaction Code (TC) 971 with Action Code (AC) 501, 506, 522, 524 and request is for any of the following:
    • Photocopy

    • Record of Account transcript

    • Tax Return transcript

    • Tax Account transcript

    • VNF,

    Send Form 14611, RAIVS/IVES Additional Actions Needed letter to the address of record when the requested tax year contains any of these conditions.
    A TC 971 AC 525, 501, or 506 with MISC code INCOME or INCMUL regardless of the tax year and request is for Wage and Income transcript, Send the Form 14611, RAIVS/IVES Additional Actions Needed letter to the address of record.

    Note:

    Allow all other types of transcript requests except Wage and Income if no indicators other than AC 525.

    A TC 976 on TXMOD of requested year and request is for any of the following:
    • Photocopy

    • Record of Account transcript

    • Tax Return transcript

    • Tax Account transcript

    • VNF,

    Send the Form 14611, RAIVS/IVES Additional Actions Needed letter to address of record if TC 976 is on the tax module of the requested year.
    A TC 971 AC 524 regardless of tax year or product, Do not send transcript unless the request is from the Surviving Spouse on a joint account or other authorized person with documentation.

    Note:

    Follow above guidance if other Identity Theft Indicators are on the account.

ID Theft Procedures for Photocopy Requests
  1. When accessing the iTV IAT Tool and the pop-up screen appears stating to not send the requested information you will:

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

      Reminder:

      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.

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

    3. Do not refund the monies.

    Exception:

    For photocopy requests, send copies of attached Forms W-2 even if the iTV tool produces the pop-up box stating do not send Wage and Income documents. It is allowable to send attachments filed with the return. This ID theft indicator pertains to information in TDS and IDRS, and it is not allowable to send Wage and Income transcripts.

  2. Procedures for controlling inventories:

    1. Close the request off your inventory.

      Reminder:

      Do not close the Control Base. This will allow the Identity Theft Toll Free Customer Service Representative (CSR) to know what Site to send the Form 4442.

      Note:

      The IRS employee, who completes Form 4442, assumes responsibility for disclosure of information requested. RAIVS employees do not need to take further action regarding authorization for disclosure.

  3. Processing requests with no reply from the Identity Theft Toll Free Customer Service Representative (CSR):

    1. 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.

      Note:

      It is very important to ensure control bases are closed timely.

  4. Processing a request with a reply from the Identity Theft Toll Free Customer Service Representative (CSR):

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

    2. 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.

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

    4. You will request the DLN on the Form 4442.

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

      Note:

      You will send all information attached to the form, including Wage and Income Documents

    6. 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.

      Exception:

      Emailing the counts is not required if counts are included on the campus daily RAIVS report. See IRM 3.5.20.1.4(1)., Program Management and Review.

  5. Receiving Form 4442 from the Identity Theft Toll Free Customer Service Representative (CSR):

    1. IDRS numbers for each site:
      Austin – 06112, 06115 and 06126
      Fresno – 10202, 10203, 10204, 10205, 10206, and 10207
      Kansas City – 09202, 09203, 09204, 09205, 09206, 09207, 09208, and 09209
      Ogden – 04201, 04202, 04203, 04204, 04206, and 04207

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. 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 a refund requests etc.

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

RAIVS Processing

  1. This subsection provides specific procedures for working regular RAIVS requests. Use these procedures in addition to procedures in IRM 3.5.20.2, General Information for All Requests.

  2. RAIVS requests include the following:

    • Return transcript requests

    • Verification of Non-Filing (VNF) requests

    • Account information requests

    • Record of account requests

    • Requests for all Wage and Income information, such as Form W-2 and Form 1099

    • Photocopy of tax returns and forms. See IRM 3.5.20.5, Photocopy and Miscellaneous Requests, for processing instructions.

  3. See IRM 3.5.20.2.3, Description of RAIVS Products and Services, for a description of these products.

  4. Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506-T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

  5. TDS is the primary system used to request transcripts.

    1. Use the Postal Mail delivery option for RAIVS requests.

      Exception:

      Use On-Line delivery when printing and mailing transcripts with a RAIVS letter.

    2. Internal use transcripts (IDRS prints) are used for certain products when the information is not available in TDS or TDS is down. Use the IAT Quick Command Code (QCC) tool to sanitize and print from IDRS. Sanitize additional information that the QCC tool did not remove and any transcripts ordered in IDRS (e.g., MFTRA) per IRM 21.2.3.6, Sanitizing IDRS Transcripts. Additional information and instructions are found on the Internal IDRS Transcripts page at http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/internal-idrs-transcripts.html.

Timeliness Guidelines for RAIVS Inventory

  1. Requests made on Form 4506, Form 4506-T, or Form 4506-T-EZ that include information on the expected delivery date are not considered taxpayer correspondence and are not subject to Action 61 guidelines.

    1. No interim letters are required, but if the case is not closed within the processing time frame indicated on the form, the taxpayer must be advised of status using the appropriate letter.

  2. For letter requests, Action 61 Guidelines do apply. See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

  3. Time frames are based on IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates. All requests have processing time frames and age accordingly:

    If Request is for... Then Consider Case Aged at...
    A copy of a tax return or form (attached Form W-2, etc.), 75 calendar days after IRS receipt.
    A copy of exempt or political organization return or form (Form 4506-A), 60 calendar days after IRS receipt.
    Tax return information available in TDS (transcripts), 10 business days after IRS receipt.
    Tax return information not available in TDS (internal transcripts via MFTRA, IRPTRR, IRPTRE, etc.) 30 calendar days after IRS receipt.
    SBA disaster transcripts, 2 business days after IRS receipt.
    Fed-State information, 45 calendar days after IRS receipt.
    USDA, 15 business days after IRS receipt.
    Copies of CP 2000, CP 2501, Letter 2893C or closed audit reports. 60 calendar days after IRS receipt.
    LEAP photocopies (Form 8821-A), 60 business days after RAIVS unit receipt.

  4. If requests are not timely received or processed by the RAIVS unit because of extended building closures, weather and safety procedures, program suspensions, or closures/delays in other functions used by RAIVS (e.g., FRC, Files, etc.), then RAIVS/IVES HQ will provide processing guidance. If an issue has been identified but has not been addressed, contact campus P&A staff to elevate to HQ.

  5. Non-IVES Expedite Requests. An expedited request is identified as a Taxpayer Advocate Service (TAS) case, Court case (where IRS is a party), Congressional case, or Statute case. Complete expedite requests as quickly as possible regardless of their normal aging criteria. Form 3774, Request for Research, should not be used unless local management is consulted and special circumstances exist.

Rejecting Requests

  1. Telephone contact may be initiated prior to rejecting Form 4506 series to request information needed to process the request if necessary at management or designee’s discretion.

  2. Do not initiate telephone contact for any of the following:

    1. A remittance is required.

    2. The request is for a copy of a form and no signature is present.

    3. Signature is incorrect for the form requested or signature date is invalid or missing.

    4. Attestation box is not checked.

    5. The TIN is invalid and a proper TIN cannot be determined from research.

    6. A multipurpose request is received.

  3. Initiate telephone contact to resolve potential rejects if advised by management or designee to do so.

    1. Contact the taxpayer using the phone number from the request.

    2. Do not contact the third party for information to make the request complete, unless the third party has a POA or other valid authorization on file.

      If ... Then ...
      Phone contact is established Ask specifically for the taxpayer who can provide authority for the disclosure.
      The Request is for a business return Ask specifically for the person whose signature is on the request.
      You have reached the "taxpayer" Follow taxpayer authentication and greeting instructions at IRM 3.5.20.3.3.3.
      You cannot reach the authorized party by phone
      1. You must make 2 attempts, (at two different times of the day) before rejecting request.

        Note:

        Do not leave a message unless the voice mail specifies the taxpayers name. Do not leave confidential tax information on a voice mail message.

      2. Reject the request by correspondence using the appropriate letter.

  4. Follow the steps below after properly greeting and authenticating the taxpayer per IRM 3.5.20.3.3.3:

    1. Explain you have received a request to release his/her tax return or return information and the request is not processable.

    2. Explain the reason the request is not processable.

    3. For requests to be disclosed to third parties, explain that you are calling to protect the taxpayer's privacy and to verify he/she authorized the IRS to disclose his/her tax information. (A copy of the request can be given to the taxpayer at his/her request.)

      Note:

      For Forms 706 and Forms 709, see IRM 3.5.20.2.6.2, Reviewing Requests for Completeness Prior to Processing for instructions

    4. Apologize for any inconvenience.

      If... Then...
      The taxpayer is unsure of request Ask if he/she has recently applied for a mortgage or other loan.
      The taxpayer is unwilling to provide the requested information for identification authentication or the request Advise the taxpayer the request will be rejected directly to him/her. (See IRM 3.5.20.3.2, Rejecting Requests)
      Identification was established and you received the information needed to complete the request
      1. Document the phone call on the case history sheet (Follow local procedures) with the following:

        • The telephone number where the taxpayer was reached,

        • The name of the taxpayer (if the request is for a joint return), and

        • Any other pertinent information.

      2. Continue processing the request.

      Identification was not established Reject the request. See IRM 3.5.20.3.2, Rejecting Requests.

  5. Reject all unprocessable requests not resolved by telephone calls to the taxpayer at the address provided on line 3 of the Form 4506 series. If line 3 is incomplete, illegible, etc., then send the reject to the address of record on Master File.

    Exception:

    If there is an ID theft indicator, send the reject and/or Form 14611 to the taxpayer’s address of record.

  6. A request by a taxpayer may be rejected back to a third party, rather than to the taxpayer, if the only missing item is payment for photocopy.

  7. When rejecting the request back to the taxpayer (no POA or other valid authorization is involved),

    1. Advise the third party we can only provide the taxpayer with a reason for the rejection.

    2. If there is an illegible or altered entry, provide the third party with a generic statement such as "request is illegible" , "entries are illegible" or " form was altered"

      Note:

      Smudges and dots anywhere on the request, and line breaks are not considered alterations. Please use judgement for alterations.

    3. Direct the third party to contact the taxpayer for details.

    4. Make a copy of the original request and stamp the word "copy" on the copy being sent to the taxpayer. You will also circle the IRS received date, RAIVS received date, or the fax received date and time. Return the copy to the taxpayer if the request does not have an Identity Theft Indicator on the account or there is no mismatch of the address information or TIN or an incomplete address. (We do not return the original photocopy request if it is "green rockered" by R&C with a money amount, and the payment is detached and deposited. For procedural consistency, we also return copies of transcript requests, instead of the originals, even though they are not "green rockered" and there is no fee attached).

    5. File the original form of the rejected request.

    6. Provide all the reasons you are rejecting.

    7. Provide the RAIVS unit fax number for re-submission of the request.

      Note:

      You cannot accept a fax if the re-submission is for a Photocopy of a Return where a fee is necessary.

  8. The Customer File Number (CFN) is an optional field and will not be a reason for rejecting the transcript request. The TDS Customer File Number entry will be input as "9999999999" for any of the following conditions:

    • More than 10 numeric digits,

    • Alpha Characters,

    • SSN,

    • Illegible

  9. 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 with further questions or concerns with regard to disclosure.

Responses to Requesters for Tax Return/Return Information

  1. Send completed requests to the customer.

  2. No cover letter is required for completed Form 4506, Form 4506-T, or Form 4506-T-EZ, when all requested products are being supplied. Notice 1354 or Notice 1354-A must be sent when all requested products are being supplied. You can determine which Notice to use by researching CC INOLE on IDRS.

    If... Then...
    The Business Operating Division (BOD) is "WI" Send Notice 1354
    The Business Operating Division (BOD) is "SB" Send Notice 1354-A
  3. A cover letter is required when responding to written correspondence and requests on published IRS forms (Form 4506 series, etc.) are incomplete. See IRM 3.5.20.3.3.1 for approved RAIVS/IVES form letters.

    1. Address the letter to the taxpayer using the name shown on Line 3 of the Form 4506 series if different than shown on MF (e.g., CC ENMOD, CC INOLE, CC NAMEE, CC NAMEI, or CC NAMES).

      Note:

      If there isn't a current name on Line 3, use the requesting taxpayer's name from Line 1a or Line 2a.

      Exception:

      If sending a reject letter for ID theft, the name and address of record in IDRS must be used.

    2. Identify enclosures in all appropriate places on the cover letter. It is acceptable if you write: "Tax Return Information, Copy of Return" or "Transcripts" without designating the exact form with alpha designation.

    3. Refer to the correct form name if indicating the type of tax return/form requested.

      Example:

      Referring to a Form 1040 when indicating a Form 1040A is not acceptable.

    4. A single letter to a third party is acceptable for a batch of requests.

  4. For Form 4506-T or Form 4506T-EZ requests, use the postal mail option on Transcript Delivery System (TDS).

  5. Use a cover letter for rejected or partially completed requests.

    If... Then...
    The request is to be mailed to a third party, Address the letter/envelope directly to the third party.

    Reminder:

    A letter/envelope may be addressed to a "company" .

    An individual's name is available with company name,
    1. Address the letter/envelope "Attention" of that individual.

      Example:

      ABC Mortgage Company
      Attn: Mary Mercury
      123 Husky St.
      Anytown, USA 00000

    2. Do not use c/o. In-care-of does not provide authority to receive and use information.

    3. Mention the taxpayer's name in the body of the letter.

    A request is for multiple years involving different spouses,
    1. Ensure the response cover letter is addressed to the correct spouse.

    2. Sending a response to an incorrect spouse may result in an unauthorized disclosure. See IRM 3.5.20.2.1, Inadvertent Disclosure Reporting Procedures.

  6. Effective July 1, 2019, RAIVS transcript requests received on Form 4506-T or Form 4506T-EZ may only be mailed to the taxpayer’s address of record. Requests to send transcripts to a third party will be rejected.

  7. 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 assistance in determining the correct recipient(s). This prevents a copy of the letter from being sent to an ex-spouse.

Correspondence
  1. The use of nationally approved RAIVS letters is mandatory for all RAIVS units. The approved letters are:

    • Form 13873-A, RAIVS Requests for Audit Information of Taxpayer Accounts

    • Form 13873-D, RAIVS Requests for Tax Return Photocopy of Taxpayer Filed Returns

    • Form 13873-E, IVES Requests for Tax Information Documents or Transcripts of Taxpayer Accounts

    • Form 13873-ID, RAIVS Requests for Tax Return Photocopy of Taxpayer Accounts Submitted by Law Enforcement Agencies

    • Form 13873-IR, IVES Notice of Rejected Item

    • Form 13873-P, RAIVS Requests for Tax Return Photocopy of Taxpayer Filed Returns

    • Form 13873-R, RAIVS/IVES Third Party Reject Notification

    • Form 13873-T, RAIVS Requests for Tax Information Documents or Transcripts of Tax Accounts

    • Form 13873-U, RAIVS Undeliverable Requests

    • Form 13873-V, RAIVS Requests for Verification of Non-Filing of Taxpayer Accounts

    • Form 14643, RAIVS and Receipt and Control Signature Form

    • Notice 1354, RAIVS Perfect Notice -- 0922

    • Notice 1354-A, RAIVS Perfect Notice--8374

    • Notice 1356, RAIVS FOIA Stuffer

    • Form 14611, RAIVS/IVES Additional Actions Needed

  2. Forward any subpoenas or court orders received in the RAIVS unit to Disclosure Data Services at the address listed below. If a subpoena or court order is received with a Form 4506, Form 4506-T, or Form 4506-T-EZ attached, forward the subpoena to Disclosure Data Services and process the Form 4506 series per normal IRM procedures. Edit “det. Form 4506” or applicable form in the left margin of the subpoena in red erasable ink.
    Mail subpoenas to:

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

Inquiries
  1. Process inquiries received, either by phone or in writing, regarding the status of RAIVS requests as follows:

    Note:

    Customer Service is also a major part of the RAIVS function. All Forms 13873 Family Series are required to have the phone bank number at your campus or a fax number listed. Since we do not input controls when we send Forms 13873 and no other IRS work area deals with these forms, the RAIVS area is responsible for answering the questions that they are receiving about the Form 13873 Family Series whether it be fax or phone calls. All calls or faxes need to be answered same business day, but no later than 2 business days after receipt.

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

    2. Research for an open control base.

    3. Advise authorized customers of status of case.

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

      Reimbursing Prepaid Photocopy Fees

      If... And... Then...
      Requester inquires about non-receipt of copies or information, A reasonable amount of time for the USPS to have delivered the information has elapsed since the case was closed (consult management if unable to determine), Provide a copy or information at no additional charge.
      A reimbursement of prepaid fees is requested after the request has been completed,   Advise customer that no reimbursement will be made.
       

Telephone Contact in RAIVS
  1. RAIVS units are staffed and trained to handle paper requests IRM 3.5.20.3.2, Rejecting Requests. In general, the only calls from the public that should be coming to RAIVS are from:

    1. 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),

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

      Note:

      Customer Service is also a major part of the RAIVS function. All Forms 13873 Family Series are required to have the phone bank number at your Site or a fax number listed. Since we do not input controls when we send Forms 13873 and no other Site area deals with these forms, the RAIVS area is responsible for answering the questions received about the Form 13873 Family Series via fax or phone calls. All calls or faxes need to be answered same business day, but no later than 2 business days after receipt.

  2. Follow the steps below to greet and respond to the individual in a courteous manner when telephone contact is made:

    1. Introduce yourself as an IRS employee in the RAIVS unit.

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

      Note:

      You may state your name as first and last name, first initial and last name, or title (e.g., Mr., Mrs., etc.) and last name.

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

    4. Notify the taxpayer that you must authenticate their identity for their protection before proceeding. Follow instructions at IRM 3.5.20.3.3.3 (3) below to authenticate.

      Exception:

      You do not need to authenticate if the individual is seeking general information that does not relate to a specific request and you do not need to provide taxpayer-specific information. For example, individual wants to know where the attestation box is located on Form 4506 or where to submit a new request.

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

      Caution:

      Only provide information that the individual is authorized to receive. If you are not speaking to the taxpayer, you must have documentation on file authorizing release of information (e.g., Power of Attorney, etc.). See IRM 3.5.20.2.2 and IRM 3.5.20.2.7.

    6. 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.

      Note:

      If a supervisor is not available, tell the caller that the supervisor will need to return the call. Ask the caller for windows of time they will be available to receive the call and verify the contact phone number.

    7. 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.

    8. 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

      Note:

      If the caller is being inappropriate (swearing, insulting you, etc.), you can politely ask them to stop. If they do not stop, tell the caller you are terminating the conversation and hang up.

  3. Follow the steps below to authenticate the taxpayer:

    1. 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

      Note:

      If you initiated the call, taxpayers may not want to provide their TIN. If this is the case, give them the RAIVS phone number to call back.

    2. 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

      Exception:

      If the caller is a first time filer and the return has not completely processed, verify the Name Control and DOB on CC INOLES

    3. 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

      Note:

      You may need to ask additional questions depending on the business type (LLC, Partnership, etc.). Selecting the business type radio button in the IAT Disclosure tool should bring up additional questions


      ▸ 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

    4. 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.

      Reminder:

      You may answer general questions that do not disclose specific taxpayer information.

  4. Refer taxpayers with tax or tax account questions to the appropriate number below:

    1. BMF 800-829-0115

    2. IMF (W&I) 800-829-0922

    3. IMF (SB/SE) 800-829-8374

    4. Exempt Organization (EO) 877-829-5500

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

  5. Refer taxpayers who want to order photocopies and/or transcripts of tax returns or wage information to one of the following:

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

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

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

    4. 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" .

  6. Refer practitioners to Practitioner Priority Service at 866-860-4259.

Undelivered or Returned Mail
  1. Receipt and Control function returns undeliverable correspondence to RAIVS function on Form 3210, Document Transmittal.

  2. Process undelivered or returned mail as follows:

    1. Sort by type of request.

    2. 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.

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

    4. Pull original requests, if available.

    5. Count as new receipts, in the appropriate program.

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

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

    8. Use taxpayer telephone contact if needed for clarification.

    9. Re-mail to the new address if possible.

    10. 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.

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

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

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

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

  3. The following chart contains an example of a situation you may encounter. Use this chart to assist in your analysis of undeliverable mail:

    If ... Then ...
    Request was an undeliverable photocopy request sent to taxpayer
    1. Pull original request and verify address

    The request has a different "current address" ,
    1. Correct the address.

    2. Re-mail the correspondence.

    The "current address" on request is the same as address on undeliverable mail, Research IDRS for a new PN address.
    A new PN address is located,
    1. Correct the address.

    2. Re-mail the correspondence.

Return Transcript Requests

  1. RAIVS functions use TDS as the primary method for requesting transcripts.

  2. Return transcripts reflect line items as originally filed by the taxpayer.

  3. Return transcripts do not reflect any changes made by IRS or the taxpayer during return processing or after posting of the original return, such as subsequent payments, adjustments, or amended returns.

  4. RAIVS employees have access to nationally approved RAIVS checkbox letters.

  5. Use TDS to request return transcripts for information.

    • Select Postal Mail for the Delivery Method.

      Exception:

      Select On-Line for the Delivery Method if you are printing a transcript and mailing with a RAIVS letter.

    • Use the short request option by only inputting the required fields on the initial screen (see TDS Tutorial)..

      Note:

      This will send the transcript to the taxpayer’s address of record as posted in IDRS.

    • Use the long request to have TDS check CAF or RAF for an authorized representative by clicking on "Additional fields (Expand)" link.

    • The long request must be used if the taxpayer has a pending (PN) address change on ENMOD or submitted a Form 8822 to change their address. To do this, input the relevant information in the "Recipient’s First Name, MI" and "Recipient’s Last Name/Business Name" fields. Required address fields will then display.

    If ... And ... Then ...
    The information is to go to a third party,   Reject the request
    The request is signed by someone other than the taxpayer, you have a CAF number,
    1. Use the long request and input the CAF information.

    2. The system will search the CAF and accept or reject the request.

    3. See the TDS Tutorials on the system.

    TDS is down,   Use IDRS Command Code (CC) RTFTP.
General Procedures for Requests for Return Transcripts
  1. Use TDS to order return transcripts for request. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3.4 to order return transcripts.

    If ... Then ...
    TDS is not available, Use IDRS command codes ENMOD to research for pending address changes.
    A pending address change is located, Consider it the address of record.
    A request is for multiple tax periods involving different spouses,
    1. Ensure the product is delivered to the correct spouse(s) to prevent possible unauthorized disclosure.

    2. Use multiple letters when necessary.

    Questions arise, Research Disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4. If you still have questions send an email to *Disclosure
  2. Use nationally approved RAIVS letters, IRM 3.5.20.3.3.1, Correspondence, for more information. No local letters are approved for the RAIVS program.

    If... Then...
    The request is mixed (e.g., asking for photocopies and transcripts) and products are going to the taxpayer,
    1. Always type in the taxpayer name.

    2. Keep all batches of requests together, if possible.

    3. Research batch rejects to verify the taxpayer information from the request.

    The request is mixed (e.g., asking for photocopies and transcripts) and products are going to a third party,
    1. Reject the transcript request to the taxpayer, with a reject notification to the third party.

    2. Notify the third party if the photocopy request must be rejected to the taxpayer for additional information.

    The research indicates no return posted, See IRM 3.5.20.3.2, Rejecting Requests and IRM 3.5.20.3.3, Responses to Requesters for Tax Return/Return Information.
  3. Sometimes a return transcript is not available for the tax year requested (TY 2016 and prior), yet a return is available on IDRS. Advise the taxpayer that a return transcript is not available, but they can submit a Form 4506, with proper remittance, for a copy of the posted return.

  4. If TDS is not available, use IDRS CC RTFTP to satisfy IMF requests.

    1. 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.

    2. Insert numeric zeros for blank fields normally containing data.

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

    4. Use appropriate letter to mail the transcript.

    If... Then...
    A return transcript is requested for the current year and before the return due date, Research IDRS for a posted return.
    No record is found and the request is for a current year only,
    1. Inform the taxpayer that the current year is not yet available.

    2. Advise taxpayer to resubmit a new signed request in 30 to 60 days after filing and suggest he/she obtain a copy of the return from their tax preparer.

    Request is for multiple tax periods including current year return, and research reveals current year is not posted,
    1. Process other tax periods on request.

    2. Advise taxpayer there is no record of the current year return and to resubmit their request 30 to 60 days after they have filed their return.

    Request is for quarterly BMF returns and only the year is present (e.g., 2018), Process the request using the last period of the tax year (e.g., 12/30/2018).

Verification of Non-Filing (VNF) Requests

  1. Form 4506-T has a check box for requesting verification that a federal return was not filed for a specific tax period. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3.3 for reviewing and validating the request.

    Note:

    If research indicates an SFR posted, See IRM 3.5.20.5.1.8 Requests for Copies of Substitute for Return (SFR).

  2. TDS provides VNF information for the current and three tax prior years. Requests for older tax years are fulfilled using Form 13873-T.

    1. Filing verification for the current processing year is not available until after June 15. If a taxpayer requests a VNF prior to June 15, then reject the request with instructions to resubmit after June 15.

      Note:

      June 15 is derived from the paper processing timeframe of 6-8 weeks based on the return being filed April 15.

    2. If the request is for quarterly BMF tax returns and only the tax year is provided, process using the last year of the tax year (e.g., 12/30/2019).

    Caution:

    If the request is for multiple tax periods involving different spouses, great care should be taken when addressing response cover letter to prevent possible unauthorized disclosure when delivering to taxpayer. If questions arise, 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.

  3. Use TDS for the current and three prior tax years.

    • Select Postal Mail for the Delivery Method.

    • Use the short request option by only inputting the required fields on the initial screen (see TDS Tutorial).

    • Use the long request to have TDS check CAF or RAF for an authorized representative by clicking on "Additional fields (Expand)" link.

    • Do not input the information in the "Recipient’s First Name, MI" and "Recipient’s Last Name/Business Name" fields.

    • When you select Verification of Non-Filing from the Product Type drop-down on the Taxpayer Information page, a Third Party Information box will appear with required fields. Input the taxpayer’s information in these fields, using their address of record.

      Reminder:

      Input the taxpayer’s new address if there is a pending (PN) address change on ENMOD or a validated Form 8822 submitted with the request.

    If... And... Then...
    No return is located, Requested information is to go to the taxpayer, Input the request in TDS.
    No return is located, Requested information is to go to a third party, Reject as a third party transcript request.
    A return is located, Requested information is to go to a third party, Reject as a third party transcript request.
    A return is located, Requested information is to go to the taxpayer,
    1. Print a return transcript in TDS using the On-Line delivery method. If a return transcript is not available, print an account transcript showing a return has posted (TC 150).

    2. Send the transcript with a Form 13873-T, notifying the taxpayer that a VNF cannot be provided.

  4. If TDS is not available or information cannot be obtained from TDS, as with tax periods older than the current and three prior years, process requests for verification of non-filing as follows using nationally approved RAIVS letters IRM 3.5.20.3.3.1, Correspondence:

    If ... And... Then ...
    No return is located,   Notify taxpayer that no return was located.
    A return is located, Requested information is to go to the taxpayer, Notify taxpayer a return was located and enclose a return transcript if available (current and three prior years) or account transcript if older.
    A return is located. The taxpayer has authorized information be sent to third party, Reject as a third party transcript request.
    A return is located and other boxes - Return transcript, Account Transcript, Record of Account, Wage and Income transcript - are checked on the request, Requested information is to go to the taxpayer,
    1. Send available transcripts and advise if any requested transcripts are not available. (This will show that a return was filed for the tax period(s) requested and verification of non-filing cannot be made.)

    2. No additional notification is needed for verification of non-filing.

    Note:

    Sanitized internal transcripts will need to be printed and sent if TDS is not available. See the IRM subsection for the relevant transcript type and sanitizing instructions.

Account Transcript Requests

  1. Account transcripts display Master File transactions as seen on CC IMFOLT and CC BMFOLT, showing the Transaction Codes (TC) and a description of the codes. It includes transactions that posted before, during and after original processing (e.g., payments, adjustments, penalties, etc.).

  2. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3.3 for reviewing and validating the request.

  3. Use TDS to send an account transcript. An account transcript is available in TDS for any account active on Master File.

    • Select Postal Mail for the Delivery Method.

      Exception:

      Select On-Line for the Delivery Method if you are printing a transcript and mailing with a RAIVS letter.

    • Use the short request option by only inputting the required fields on the initial screen (see TDS Tutorial).

      Note:

      This will send the transcript to the taxpayer’s address of record as posted in IDRS.

    • Use the long request to have TDS check CAF or RAF for an authorized representative by clicking on "Additional fields (Expand)" link.

    • The long request must be used if the taxpayer has a pending (PN) address change on ENMOD or submitted a Form 8822 to change their address. To do this, input the relevant information in the "Recipient’s First Name, MI" and "Recipient’s Last Name/Business Name" fields. Required address fields will then display.

  4. If TDS is unable to provide the necessary information:

    1. Initiate research to secure the required tax data and research CC INOLE on a joint account.

    2. Research for an invalid SSN.

    3. Send a sanitized CC IMFOLT or CC BMFOLT print whenever possible.

    4. If the account information is not available using CC IMFOLT or CC BMFOLT, then send a MFTRA Type X.

    5. If you are sending a MFTRA print other than Type X (A, C, E, S, etc.), then the transcript must be manually sanitized.

    Note:

    See IRM 3.5.20.3(5) for sanitizing information.

    Reminder:

    MFTRA type C and E are the only ways to accurately determine the years filed for Forms 709. Always use MFTRA for Form 709 account transcript requests.

    If ... Then ...
    A requester wants an unsanitized Account Transcript,
    1. Advise him/her to submit the request under FOIA to:
      IRS
      Disclosure Scanning Operation 93A
      Post Office Box 621506
      Atlanta, Georgia
      30362-3006

    2. Provide instructions on how to file under FOIA (Notice 1356).

    No record can be located,
    1. Notify the requester that the information is not available using the information provided on the request.

    2. Close the case.

    A request is for account information and requires computation or calculation, Forward to Accounts Management (AM) for processing.
    A request is for penalty calculations, total interest charged, etc., Forward to AM for processing.
    A request is for a module balance, Forward to the Collection function.
    The request does not require a computation or calculation, Process request per IRM 3.5.20.1 through IRM 3.5.20.3.
    Request is for Quarterly BMF Returns and the year is only present, for instance 2011, Process the request using the last period of the tax year, for instance 12-30-2011.

    Caution:

    If a request is for multiple tax periods involving different spouses, great care should be taken when addressing the response cover letter to prevent possible unauthorized disclosure when delivering to the taxpayer. Research Disclosure information by going to the Disclosure Knowledge Management site at: https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4.1 . If you still have questions, send an email to *Disclosure for clarification.

  5. Requests for internal use account transcripts, such as MFTRA-C (Complete) or MFTRA-S (Specific), may be received. While IRS does not advertise these transcripts as official external products, we honor these requests, as long as all the required information is provided and the requester is authorized to receive the information. Internal use transcripts will only be provided if the same information is not available in TDS.

    1. Detailed review and sanitization must be made prior to releases.

    2. See IRM 21.2.3.6, Sanitizing IDRS Transcripts, for sanitizing procedures.

    3. Mask any Personally Identifiable Information (PII) on the internal transcripts. See the Internal IDRS Transcripts page on the SERP TDS site for links to information on how to mask transcripts.

  6. An account transcript contains the following information:

    • Name

    • Social Security Number (SSN)

    • Type of form filed

    • Marital status

    • Tax on return

    • Adjusted gross income

    • Taxable income

    • Self-employment tax

    • Number of exemptions

    • Amount of refund

    • Amount of EITC (Earned Income Tax Credit)

    • Account balance

    • Accrued interest

    • Accrued interest computation date

    • Accrued penalties

    • Accrued penalty computation date

    • Self-employment income for taxpayer

    • Self-employment income for spouse

    • Transactions made on the account with detailed explanations

Record of Account Transcript Requests

  1. Record of account transcripts display a combination of the return and account transcripts.

  2. Record of account transcripts are available in TDS for the current and three prior tax years. Reject any tax years requested that are older than the three prior tax years. See IRM 3.5.20.3.2Rejecting Requests.

  3. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3.3 for reviewing and validating the request.

  4. Use TDS to send a record of account transcript.

    • Select Postal Mail for the Delivery Method.

      Exception:

      Select On-Line for the Delivery Method if you are printing a transcript and mailing with a RAIVS letter.

    • Use the short request option by only inputting the required fields on the initial screen (see TDS Tutorial).

      Note:

      This will send the transcript to the taxpayer’s address of record as posted in IDRS.

    • Use the long request to have TDS check CAF or RAF for an authorized representative by clicking on "Additional fields (Expand)" link.

    • The long request must be used if the taxpayer has a pending (PN) address change on ENMOD or submitted a Form 8822 to change their address. To do this, input the relevant information in the "Recipient’s First Name, MI" and "Recipient’s Last Name/Business Name" fields. Required address fields will then display.

Request for Wage and Income Transcripts (Form W-2, etc.)

  1. Wage and income transcripts display earnings reported to the IRS on information returns filed payers. These include Form W-2 series, Form 1098 series, Form 1099 series, Form 2439, Form 5498, etc.

  2. Wage and income transcripts are available for the current and nine prior tax years.

    • Wage and income transcripts are currently only available in TDS for IMF accounts.

    • BMF wage and income information can be ordered in IDRS using CC IRPTRR (payer information) or IRPTRE (payee information).

    • Current year wage and income transcripts become available mid to late-May after the yearly TDS update.

      Note:

      Current year wage and income requests input in TDS prior to the May update will transmit a notification to the taxpayer that no records were found.

    • Wage and income information is usually complete by the end of July following the year of the earnings (e.g., TY 2019 earning information is usually complete by July 31, 2020). July 31 is the due date for information returns when a timely extension has been filed by the payer.

      Note:

      Current year wage and income transcripts fulfilled prior to July 31 may be missing information if the payer has not yet filed the information returns.

  3. If information is available in TDS or IDRS, send the transcript(s) regardless of the time of year. The taxpayer is notified of the information availability on the Form 4506 series. Send a Form 13873 series letter advising the taxpayer to resubmit their request at a later time if there is no current year Wage & Income information in TDS or IDRS.

  4. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3.3 for reviewing and validating the request.

    Caution:

    Ensure the release of information is authorized. Individual taxpayers are only allowed to receive their own wage and income transcripts unless proper authorization is provided (e.g., both primary and spouse must sign the request if wage and income transcripts are requested for both).

  5. Use TDS to send IMF wage and income transcripts.

    • Select Postal Mail for the Delivery Method.

      Exception:

      Select On-Line for the Delivery Method if you are printing a transcript and mailing with a RAIVS letter.

    • Use the short request option by only inputting the required fields on the initial screen (see TDS Tutorial).

      Note:

      This will send the transcript to the taxpayer’s address of record as posted in IDRS.

    • Use the long request to have TDS check CAF or RAF for an authorized representative by clicking on "Additional fields (Expand)" link.

    • The long request must be used if the taxpayer has a pending (PN) address change on ENMOD or submitted a Form 8822 to change their address. To do this, input the relevant information in the "Recipient’s First Name, MI" and "Recipient’s Last Name/Business Name" fields. Required address fields will then display.

  6. If TDS is not available, send a sanitized IDRS print of CC IRPTRW.

  7. Order BMF wage and income requests from IDRS using CC IRPTRR (payer information) or IRPTRE (payee information).

  8. Below are common scenarios for wage and income information requests. Reject the request if the information cannot be provided. See IRM 3.5.20.3.2, Rejecting Requests.

    If ... Then ...
    A future tax year is requested, Reject the request.
    A year older than the current tax year and nine prior tax years is requested,
    1. Reject the request, notifying the taxpayer to contact the Social Security Administration (SSA).

    2. Research to see if the tax return is available. If the research indicates the return has not been destroyed, then also notify the taxpayer that they can requests a copy using Form 4506.

    Request is for withholding information for state or local taxes
    1. Reject the request, advising the taxpayer to contact their local state office.

    2. Research to see if the tax return is available. If the research indicates the return has not been destroyed, then also notify the taxpayer that they can requests a copy using Form 4506.

    Box 8 on Form 4506-T, Use "All Forms" in TDS to send information for authorized years.
    Taxpayer indicates Form 1099 or Form 1098 without specifying the form type (e.g., Form 1099-G, Form 1098-E, etc.), Use "All Forms" in TDS to send information for authorized years.
    Taxpayer identifies the specific wage and income forms on the request (e.g., Form W-2, Form 1099-G, Form 1098-E, etc.), Only provide information for the specified document(s).
    Request is for a Married Filing Jointly (MFJ) account, Only provide transcripts for the taxpayers that signed and dated the request.

    Example:

    If only the spouse signed a request, only the spouse’s wage and income documents can be provided. The primary’s wage and income documents cannot be provided.

Income Verification Express Service (IVES) Requests Processing

  1. This subsection provides instructions for processing requests received in IVES.

General Information and Requirements for IVES Requests

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  2. The IVES program is performed at the following campuses: Austin, Fresno, Kansas City, and Ogden.

  3. The following instructions attempt to address the situations that are most frequently encountered when reviewing Form 4506-T, Form 4506-T-EZ or Form 4506-C. These instructions cannot address every possible issue. Use in conjunction with all of the information contained in this IRM and exercise good judgment.

  4. Ensure all required information is present during pre-processing review. If information is missing, ensure to address all issues on the nationally approved form letters. See IRM 3.5.20.4.2.3, Rejecting IVES Requests.

  5. All IVES requests must have an acceptable revision date in order to process.

    1. IVES requests on Form 4506-T or Form 4506T-EZ must have a revision date of 9-2018 or 3-2019.

    2. IVES requests on Form 4506-C must have a revision date of 9-2020 or later.

  6. Requests for return information submitted on a Form 4506-T, Form 4506T-EZ or Form 4506-C are not considered taxpayer correspondence unless indicated by the taxpayer/authorized requester and do not fall under Action 61 guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

  7. If faxes are received in error, contact the person(s) who mis-sent the information to see if they want the information faxed back or destroyed. Refer to IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information.

  8. IRS employees will use the Transcript Delivery System (TDS) to order the products listed below for IVES requests. IVES products may only be delivered to a Secure Object Repository (SOR) mailbox associated with the IVES participant. It is not permitted to fax, mail or email transcripts to a third party (e.g., IVES participant).

    • Return transcript

    • Account transcript

    • Record of account transcript

    • Wage and income information (Form W-2, Form 1099 series, etc.)

  9. The IVES products listed below are not currently available on TDS.

    • Return Transcripts for tax year 2016 and prior are not available with the exception of those processed during the current or prior three processing years.

      Example:

      Information will be available for a tax year 2014 return that was filed late and processed in 2017.

    • Record of Account for 2016 or prior

    • Wage and Income Documents for tax year 2010 or prior

    • A transcript (any type) for a future year

      Exception:

      Account transcript may be available if account is active on Master File.

    • Wage and Income Documents for an Employer Identification Number (EIN) (00-XXXXXXX)

  10. The TDS tutorials are available on the system to provide procedures for ordering information through TDS.

Unauthorized Disclosure Reporting Procedures
  1. There are criminal and civil penalties for unauthorized disclosure of returns or return information. These penalties are described in IRM 11.3.1.9, Unauthorized Access and Disclosures of Return or Return Information. Annual employee briefings by the local Disclosure Managers regarding these penalties are recommended.

  2. An inadvertent disclosure is the unintentional disclosure of sensitive but unclassified (SBU) data, including personally identifiable information (PII) and tax information, to a party other than the requester (e.g., PII is faxed to a wrong number, account information is transmitted to an incorrect IVES participant, etc.)

  3. Immediately upon discovery, you must report all unauthorized disclosures in regard to erroneous taxpayer correspondence on the Servicewide Notice Information Program (SNIP).

  4. It is important for the employee and manager to make the distinction between a processing error and an unauthorized disclosure of taxpayer information. Below is decision table with various scenarios. This is not an all-inclusive list of scenarios. If there are questions, please refer to the Erroneous Taxpayer Correspondence Guidelines for Front-Line Employees located on the Servicewide Notice Information Program (SNIP) website located at http://gatekeeper.web.irs.gov/snipmain.aspx.

    1. 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.

      Caution:

      An IVES participant must be authorized to receive the taxpayer’s return information at the time the taxpayer signs the Form 4506 series. See IRM 3.5.20.4.2.4(2).

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

    3. The incorrect RAIVS or 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.

    If ... And ... Then ...
    Taxpayer signs a request to provide ABC Company with return information for TY 2011 and TY 2012, Return information is provided to ABC Company for TY 2010, Unauthorized disclosure.
    Line 5a of the IVES request is altered, Return information is provided to the IVES participant listed on the altered line 5a, Unauthorized disclosure.
    Taxpayer signs request for TY 2010, TY 2011, and TY 2012. IVES participant indicates only 2011 and 2012 are requested, Information is provided for all three tax years, Processing error.

    Note:

    Taxpayer authorized disclosure of all years provided.

    Robert Solstice requests all transcript products for TY 2016 and TY 2017. Both years are Married Filing Jointly accounts, but the request only has Robert Solstice’s signature, Sarah Solstice’s wage and income information is provided, Unauthorized disclosure.

    Note:

    Wage and income information may only be provided for the taxpayer(s) who signed the request.

    Information is sent to the incorrect IVES participant,   Unauthorized disclosure.
    Information is sent to the correct IVES participant, Products were delivered to incorrect SOR mailbox, Unauthorized disclosure.
    Request is for Account Transcript, Record of Account is provided, Processing error.
    Request is for Forms 1099, Information for Form W-2 is provided, Processing error.

  5. Report disclosures by the number of individual taxpayers and not by tax years.

  6. You can access SNIP through the Servicewide Electronic Research Program (SERP) and Submission Processing (SP) home pages.

  7. From the SERP home page (http://serp.enterprise.irs.gov/):

    1. Select "SNIP" from toolbar on left.

    2. Select "Report Erroneous Correspondence" red box from toolbar on right.

    3. 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?"

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

    5. Complete required entries:

      SNIP Required Entries
      • Product Type: Form 4506-T, Form 4506T-EZ or Form 4506-C

      • IRS phone number

      • Tax Form: enter 1040, 1040A, 941, 1120, etc.

      • Tax Period: enter tax years involved (ex. 2011-2013)

      • Detailed Description

      • Reporting Taxpayer’s Info: always enter “N/A”

      • Affected Taxpayer’s Info: enter the taxpayer’s last name and full SSN

      • Indicate Disposition: always check the first box: "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"

      • Review your report for accuracy and then submit

      • After you submit the form, the system will print a fax cover sheet. Write the number of pages (including the cover sheet) on the cover sheet

      • Immediately fax the cover sheet and Form 4506-T, Form 4506T-EZ or Form 4506-C to the number on the cover sheet (for participants, you must include all Forms 4506-T, Forms 4506T-EZ or Forms 4506-C that were affected)

      • Give the packet to management for their files

  8. From the SP home page (http://win.web.irs.gov/SP/index.htm):

    1. Select "Notices and Letters" under "Programs and Initiatives" (bottom right).

    2. Select "Servicewide Notice Information Program (SNIP)" .

    3. Continue following instructions in 5) above.

  9. Within 15 calendar days after the end of the quarter, email RAIVS/IVES HQ the information listed below. Quarters are: January-March, April-June, July-September, and October-December. See IRM 3.5.20.1.4, Program Management and Review.

    • Spreadsheet entitled "SNIP Reporting to Headquarters" for dates requested.

    • All Form 4506 Family Series associated with the spreadsheet.

    • Any other documentation available for the request.

Reporting Time and Volume for IVES Requests
  1. Count each product for every tax period requested, not each request.

    Example:

    Form 4506-T requests a return transcript and a wage and income transcript (Form W-2, etc.) for tax years 2016, 2017 and 2018 for a single taxpayer. Six products have been requested (two transcripts each for three tax years).

  2. Report time on the Work Plan and Control (WP&C) using the following programs:

    Type of Request or Activity and Program Codes

    Type of Request or Activity Program Code
    IVES requests classified as Non-Qualified Disclosures 790-85124
    IVES requests classified as Qualified Disclosures 790-85129
    IVES Clerical 790-85128
    IVES Coordinator 700-85120
Records Retention for IVES Requests
  1. Retain all RAIVS and IVES forms and correspondence received for copies of tax forms or return information in accordance with Document 12990, Records Control Schedules.

    Request Type Authorized Disposition
    IVES Requests. Destroy 65 business days after request is closed.
    IVES Acknowledgements, Destroy 65 business days after request is closed.
    1. Retaining paper documents, microfilm, or magnetic tape is acceptable, if verified.

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

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

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

    5. Label boxes of records with the volumes and processing dates.

      Note:

      Date range may be used for processing dates (e.g., 1/1/2020 - 3/31/2020 closures)

Receiving and Batching IVES Requests
  1. IVES requests are received for the products listed below:

    • Return transcript,

    • Account transcript,

    • Record of account (ROA) and

    • Wage and income transcript (e.g., Form W-2, Form 1099, etc.)

  2. All work received from participants are faxed to the IVES team with an IVES fax cover sheet.

    1. Beginning March 1, 2020, IVES participants must batch "Qualified Disclosures" and "Non-Qualified Disclosures" separately, using the appropriate IVES fax cover sheet.

    2. If the participant does not use one of the new IVES fax cover sheets, send the batch to the IVES Coordinator. The IVES Coordinator will contact the participant, provide them with the new IVES fax cover sheets and have them re-fax the batch with the new cover sheet.

      Note:

      If the same participant continually faxes requests with the old fax cover sheet, please notify HQ. HQ will contact the participant to ensure they consistently use the new cover sheet.

    3. IVES Coordinator: Advise the IVES participant that they must re-fax the batch of work with the correct cover sheet to the normal IVES fax number. The batch will be considered received when the corrected batch is received, being placed in normal FIFO order.

  3. The IVES fax cover sheet must include the following information:

    1. Indication of "Qualified Disclosures Only" or "Non-Qualified Disclosures Only" ,

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

    3. Participant’s name,

    4. Telephone number,

    5. Fax number (do not reject if fax number is missing),

    6. Identifying information for each taxpayer (Name Control, last four digits of TIN, tax period(s) and tax form number), and

      Note:

      Do not reject if the participant provides more than the minimum information (e.g., transcript types, full name, etc.). Have the IVES Coordinator provide feedback to the participant if they are inputting full names and/or TINs.

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

    Note:

    The participant’s email and the batch number are optional. Do not reject if either one of these fields are not completed.

  4. Batch the fax from the IVES participant:

    1. Ensure all required items listed in paragraph (3) above are present.

    2. Batch "Qualified Disclosures" and "Non-Qualified Disclosures" separately. These are worked under two separate program codes.

    3. Clearly distinguish the batch type (Qualified or Non-Qualified) following local procedures to assist IVES processors in correctly reporting time and volume (e.g., different colored folders, different colored internal batch cover sheets, etc.).

    4. All IVES batches must be assigned a batch number by the IVES unit. This is a unique number used to identify the specific batch or work.

    5. Write the IVES batch number on the cover sheet in an area 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.

      Caution:

      Do not confuse this internally generated IRS batch number with the batch number the IVES participant provides on the IVES fax cover sheet.

    6. Verify that no more than 100 products are contained in the batch. If the batch exceeds 100 products, then split the batch and notate actions on the cover sheet.

      Caution:

      Do not break up products from a single Form 4506-T, Form 4506-T-EZ or Form 4506-C between the split batches.

      Note:

      Each transcript requested is a product. Example: A participant requesting a return transcript and Form W-2 transcript for 2017 and 2018 on one individual taxpayer would be four products (2017 return + 2018 return + 2017 Form W-2 + 2018 Form W-2).

    7. Verify that there is a Form 4506-T, Form 4506T-EZ or Form 4506-C for each taxpayer, product(s), and tax period shown on the cover sheet.

    8. Notate on cover sheet, by check off, that each year and product is present. If there are requests in the batch that are not listed on the cover sheet, then edit the information on the cover sheet. If there are requests listed on the cover sheet that are missing from the batch, then notate the missing forms on the cover sheet.

    9. Edit the total number of products in the "Total Number of years Requested" field on the cover sheet if different from the participant’s entry.

    10. If the last pages of the fax are missing (missing Forms 4506 series are all from the end of the listing), then be on the lookout for a fax containing a duplicate, complete batch or the missing Forms 4506 series. The duplicate batch will likely have the same participant batch number and/or listing of requests and may or may not contain all of the necessary Forms 4506 series. Send these batches to the IVES Coordinator to determine if the complete batch was received.

    11. The IVES fax cover sheets must be retained and stored with the Form 4506-T, Form 4506-T-EZ and Form 4506-C requests in the batch.

  5. Fax an acknowledgement of the verified information to the participant for all batches received. Notate any discrepancies in the comments section of the acknowledgement.

    Note:

    It is required to send an acknowledgement for all IVES batches received from a participant. It is no longer an option for the participant to opt-out. Acknowledgements must be sent throughout the day as work is batched, ensuring acknowledgements are faxed before the batches are processed.

    1. The acknowledgement must include the following:

    • IVES batch number

    • Participant batch number (if available)

    • First name control from the cover sheet

    • Volume of products requested

    • Actual volume received

    • Comments regarding any discrepancies, if appropriate.

    Caution:

    Take appropriate measures to ensure acknowledgements are sent to the correct fax number to avoid potential disclosures.

  6. Put a bold reminder on each batch sheet to remind clerks to change the participant and SOR mailbox destination, or you can highlight the participant number and mailbox. Do not input or edit the SOR mailbox on the IVES cover sheet or any internal batch cover sheet.

    Note:

    IVES processors must use the SOR mailbox the participant placed on Line 5a of every Form 4506 series request.

  7. Use the cover sheet to control and document work on the requests.

  8. Notate any identified discrepancies on the IVES fax cover sheet in the "IRS Use Only" area next to the corresponding request (e.g., missing request, etc.)

Requests for Transcripts Under IVES

  1. IVES teams in AUSPC, FSPC, KCSPC, and OSPC use TDS to deliver transcripts to IVES participants’ SOR mailboxes.

    1. Businesses apply to participate in the IVES program and register for Secure Access to obtain an SOR mailbox.

    2. Expedited delivery service is only provided through the IVES program.

      If... Then...
      Requesters have not applied to participate in the IVES program, Reject the requests as third party RAIVS requests. Notify management and IVES Coordinator that a potential IVES participant needs to be contacted. The IVES Coordinator will send the requestor information on applying for the IVES program.
      An IVES request is rejected,
      1. Fax the reject notification to the number provided by the participant . (See IRM 3.5.20.4.2.5, Rejecting IVES Requests)

      2. Keep the batches intact.

  2. A participating company will fax Form 4506-T, Form 4506T-EZ or Form 4506-C requests to the IVES unit where the business has been assigned with an approved IVES fax cover sheet. All requests must be batched by type as either "Qualified Disclosures" or "Non-Qualified Disclosures" , along with the appropriate IVES fax cover sheet.

  3. Beginning March 1, 2020, IVES participants will pay the user fees listed below depending on the type of transcript request as defined in the Taxpayer First Act (Sec. 2201).

    If ... Then ...
    The request is a Qualified Disclosure, User Fee = $5.00 per transcript requested.
    The request is a Non-Qualified Disclosure, User Fee = $2.00 per transcript requested.

    Note:

    If you receive a call or email from a participant before batching is completed stating they sent a request in twice (duplicate) by accident, you normally will not pull the request. You will process as normal, because the Coordinator did not request the participant to re-send. However, the duplicate/incorrect batch may be pulled out of processing at management discretion for unusual circumstances.

    1. The fee is paid by the participant or a business representative through https://www.pay.gov/public/home and searching for keyword "IVES" .

    2. IVES program participants are billed monthly depending on usage.

  4. Participants are charged and billed for each situation listed below.

    1. A return transcript was ordered and processed.

    2. An account transcript was ordered and processed.

    3. A record of account was ordered and processed.

    4. A wage and income transcript (e.g., Form W-2, Form 1099) transcript was ordered and processed.

    5. The IRS was unable to fill the request because incorrect/incomplete information was provided.

    6. Multiple requests for the same taxpayer and tax period(s) were submitted, unless specifically requested by the IVES site. Requests must be made on Form 4506-T, Form 4506T-EZ or Form 4506-C.

    7. A request fitting the Identity Theft criteria.

    8. A request for any transcript type is rejected for any reason.

  5. Verification of Non-Filing (VNF) is not a product available in the IVES program. Taxpayers, however, will often check all of the product boxes on the Form 4506 series, authorizing disclosure of all products to the IVES participant. Process requests with the VNF box checked per the table below:

    If ... Then ...
    Other products are requested (e.g., Return Transcript, Record of Account, etc.) Ignore the VNF check box and continue processing. Do not send a reject letter for the VNF product.
    VNF is the only product requested Reject the request for product.

  6. The business day for the IVES program ends at 2:00 PM local campus time.

    • Faxes or inquiries received prior to 2:00 PM local campus time, are considered received on the current business day.

    • Faxes or inquiries received at 2:00 PM local campus time or later are considered received the next business day.

    • Business days are weekdays (Monday through Friday), excluding any federal holidays.

IVES Enrollment
  1. Each company participating in the IVES program must complete Form 13803, Application to Participate in the Income Verification Express Service (IVES) Program, to enroll in the IVES program.

    Note:

    Effective August 1, 2011, IVES sites accept only the current Form 13803, which must have the acknowledgment checkbox marked agreeing to abide by the guidelines of Pub 4557, Safeguarding Taxpayer Data: A Guide for Your Business.

  2. The application requests some basic information for the business, including:

    1. Name, address, telephone and fax number

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

      Note:

      The principal can be the owner, business manager or officer who has the responsibility to administer the company’s participation in IVES.

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

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

      Reminder:

      The company can choose to designate a responsible official or just a principal to oversee the IVES process.

  3. The completed application form is mailed or faxed to one of the four designated IVES units closest to the primary operating location of the business:

    • Austin

    • Fresno

    • Kansas City

    • Ogden

  4. Participants are notified of where to submit their Form 4506-T, Form 4506T-EZ or Form 4506-C requests. This may not be the same location to which the application is submitted.

  5. Take the following steps when the application is received at the IVES site:

    1. Send NEW IVES Applications to RAIVS/IVES HQ for review.

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

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

    4. 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.

      Note:

      The HQ analyst will notify the applicant and receiving site if the application is denied.

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

      Note:

      An account should be activated or "turned on" for each participant in the program.

    6. 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.

      Note:

      Copy HQ analyst(s) on the "Welcome" email message to the participant to indicate completion of the IVES application process.

  6. The principal owner, the responsible official, and each employee authorized to submit requests to the IVES program must register with Secure Access individually to create and have access to an SOR mailbox for receipt of transcripts.

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

    2. 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.

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

IVES Program Coordination
  1. An employee will be assigned to handle issues associated with the functioning of the IVES program, in each Service Center containing the IVES program.

  2. The employee, along with the team manager, will be responsible for actions that include but are not limmeted to the following:

    1. Inputting participant applications and activating (turning on) participants and their delegates for the IVES program.

    2. Updating applications as needed.

    3. Notifying participants of their activation into the IVES program.

    4. Discussing general information about the program with participants and potential customers.

    5. Reviewing and reconciling 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.

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

      Note:

      Check TDS "Transaction History" for requests to ensure it reflects complete processing and delivery to the SOR mailbox indicated.

      Validation Code: Meaning:
      00 Request was successful and information is available.
      02 Request was successful but no information is available.
      99 Request failed.

    7. Monitoring the workflow to ensure program timeliness.

    8. Reporting volumes on an inventory log submitted daily to HQ.

    9. Logging system downtime experienced by employees working the IVES program.

    10. Evaluating system problems reported by IVES employees, and opening KISAM tickets for correction.

    11. Reviewing 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.

  3. Telephone and email contact is a major component in the administration of the IVES program.

    Reminder:

    No sensitive but unclassified (SBU) data, including PII and tax information, can be transmitted through email by either the participant or IVES Site.

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

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

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

    The duties the employee will perform in part or in full will depend on the discretion of local management and will include:
    1. Addressing specific participant issues.

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

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

    4. Referring unresolved issues to headquarters whenever appropriate.

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

    Note:

    IVES participant inquiries, complaints and/or disputes must be resolved no later than 48 hours (2 business days) from the received date and time. If the inquiry, complaint or dispute is received during non-business hours (weekend, holiday, outside IVES operational hours for day, swing and night shifts), then consider it received at 6:00 AM the following business day.

  4. IVES Reports are used by the IVES sites and HQ to monitor the program. The reports are as follows:

  5. To ensure that all work received by the IVES unit is worked in accordance with the principle of First in First out (FIFO), complete the following logs and submit to HQ:

    Log Title Information Requested Due to HQ
    Downtime Log Downtime for TDS, Employee User Portal (EUP) and Integrated Enterprise Portal (IEP) and must contain the following:
    • Actual time the system was down or slow.

    • Number of employees affected.

    • In the Notes portion - any ticket numbers and reason for downtime.

    Note:

    If tickets are opened please send ticket number and reason to HQ analyst upon opening.

    Monday by 12:00 PM EST
    Downtime is defined as occurrences when employees are unable to input requests into the IVES application, due to unavailability of the EUP, the IEP, or the TDS application.
    IVES Daily Report Receipts and closure volumes Monday by 12:00 PM EST
Pre-Processing Review of IVES Requests
  1. A pre-processing review must be performed on all IVES requests prior to processing, including:

    • Reviewing IVES requests for completeness,

    • Authorization to release tax return information,

    • Signature authority for tax return information,

    • Identification and Authentication, and

    • Identity (ID) theft research.

  2. All IVES requests must be submitted on a Form 4605 series with an acceptable revision date in order to process.

    1. IVES requests on Form 4506-T or Form 4506T-EZ must have a revision date of 9-2018 or 3-2019.

    2. IVES requests on Form 4506-C must have a revision date of 9-2020 or later.

  3. Notate reject criteria on the IVES fax cover sheet in the "IRS Use Only" area next to the corresponding request. Examples include:

    • Forms, tax years or periods are missing from batch

    • Line 5a is incomplete

    • Signature is missing

    • Signature is dated more than 120 days prior to IRS received date

    • The form contains illegible information

    • The form is not the most current revision according to procedures

    See Exhibit 3.5.20-5, IVES Reject Codes, for the appropriate reject code.

  4. If unrelated correspondence/forms are attached to the request, complete the following after verifying/authenticating the attachment:

    If ... Then ...
    Unrelated correspondence is found attached to an IVES request,
    1. Refer to the Mail Routing Guides in SERP under the Local/Sites/Other tab for correct routing.

      Note:

      This is a listing of all campuses, so you will have to pick your campus to research.

    2. Send the original to the appropriate area and attach a copy to the IVES request.

    3. Edit an abbreviated note of actions taken in the left-hand margin of the request (e.g., Form 9423 to CSCO).

    Attachment is a Form 14039, Identity Theft Affidavit,
    1. Route request, Form 14039 and any attached documentation to Accounts Management.

    2. Send reject notice to IVES participant.

    Attachment is a Form 8822, Change of Address,

    Note:

    Validate per IRM 3.5.20.4.2.3.4(5)(f) before completing steps in THEN box.

    .
    1. Notate "add chg detached" in the left-hand margin of the request.

    2. Photocopy Form 8822 and attach copy to Form 4506 series.

    3. Send original Form 8822 to the Entity Unit if the change is not on IDRS or showing as pending.

    Attachment is a Form 2848,

    Exception:

    Do not send to CAF if Form 2848 line 4, Specific use not recorded on Centralized Authorization File (CAF), is checked.

    1. Photocopy Form 2848.

    2. Send original to Centralized Authorization File (CAF) Unit.

    3. Leave copy with request.

    4. Notate "2848 to CAF" or similar in left-hand margin of request.

    Attachment is a Form 8821,

    Exception:

    Do not send to CAF if Form 8821 line 4, Specific use not recorded on Centralized Authorization File (CAF), is checked.

    1. Photocopy Form 8821.

    2. Send original to Centralized Authorization File (CAF) Unit.

    3. Leave copy with request.

    4. Notate "8821 to CAF" or similar in left-hand margin of request.

    Attachment is a Form 56,
    1. Photocopy Form 56 and accompanying Will, Trust, etc.

    2. Send originals to the Entity Unit.

    3. Leave copies with request.

    4. Notate "56 to Entity" or similar in left-hand margin of request.

Review for Completeness
  1. Review all requests to ensure all required information is provided before processing the request in TDS.

    IVES request must contain the following items:
    1. Taxpayer name

    2. Taxpayer TIN

    3. Taxpayer address (current, prior or both)

    4. IVES participant name and address on line 5a

    5. SOR mailbox on line 5a

    6. Tax form or tax type

    7. Transcript type (requested product must have a check or "x" in the box)

    8. Tax year(s) or period(s) requested

    9. Signature attestation box must be checked

    10. Signature of taxpayer or authorized representative

    11. Printed/typed name below signature

    12. Signature date (must be within 120 days of IRS received date)

    13. Title (BMF)

    14. Spouse’s signature must be present if requesting the spouse’s wage and income transcripts

    15. Printed/typed name below signature

  2. Do not send information to a third party whose name and address is not listed on the properly signed consent. For IVES, the Form 4506 series must have the IVES participant’s information on line 5a.

    Caution:

    An intentional disclosure of taxpayer information by a federal employee based on an invalid consent is an unauthorized disclosure and could result in a felony criminal offense.

    1. Reject if line 5a contains more than one address for the IVES participant.

    2. The request may contain one additional company other than the IVES participant on line 5a. This is done by inputting a company’s information, followed by "c/o" or "DBA" and the IVES participant’s information. Reject if more than one additional company is present or if "c/o" or "DBA" are not present.

    3. IVES participants cannot use a sticker or text box to overlay line 5a with their information. The IVES participant’s information must already be stamped, typed or written on the Form 4506 series when the taxpayer signs.

      Exception:

      IVES participants may add the SOR mailbox after the taxpayer signs by using a sticker, a text box, a stamp, typing or writing. The SOR still cannot overlay any of the original information entered on line 5a.

  3. Taxpayers must indicate the tax type for the information or copies they are requesting. Types of tax are categorized into a two-digit Master File Tax Code (MFT). Taxpayers indicate this as a tax form or form series on line 6 of the Form 4506 series. Reject the request if the entry on line 6 of the Form 4506 series does not match the MFT for the types of returns the taxpayer files, letting the requestor know the entry on line 6 is incorrect or invalid. Below is a list of the commonly used MFTs with associated tax forms:

    • MFT 02: Form 1120 series

    • MFT 06: Form 1065

    • MFT 30: Form 1040 series

    Example:

    If the taxpayer enters Form 1065 on line 6 but the taxpayer filed Form 1120 series under MFT 02, reject the request for incorrect/invalid entry on line 6. If the requestor enters Form 1120 on line 6 and the taxpayer filed Form 1120-S, process the request since the type of tax (MFT) is correct.

    Caution:

    Do not confuse the type of tax (MFT) with the taxpayer’s filing requirement. The requestor must still have authorization and sign the request with the correct title for the taxpayer’s filing requirement.

  4. The taxpayer's signature or authorized person's signature must be on the request document in order to provide authorization for disclosure. The printed/typed name line on Form 4506-C must also be completed to identify the signer. Reject if either are missing.

  5. The IRS has authority to disclose taxpayer return information to a party designated by the taxpayer in the manner prescribed in the regulations for IRC 6103.

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

    2. A consent that is pre-dated or has a future date is not valid (i.e., signature date is after the IRS received date).

  6. If an IRS Received Date, handwritten received dates, or fax receipts with dates and time stamped by the receiving fax machine is not present, determine the received date using the following priority:

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

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

    3. Today's date minus 3 business days.

  7. Ensure the request is not altered. Alterations include any changes made to the original information input on the Form 4506 series by the taxpayer. This can include any of the following:

    • Deleted items

    • Added items

    • Crossed out items

    • Writing over original entries

    • Indication of white-out

    • Indication of cutting and pasting over original entries

    Exception:

    IVES participants may line through a taxpayer, product or year to indicate they do not want to request something a taxpayer authorized.

    1. A mixture of typed, handwritten or different font entries is not an alteration.

    2. Smudges, dots and lines across the page are not considered alterations.

    3. Do not consider the request altered if the IVES participant typed or handwrote clarifications of poor quality or barely legible entries near the original entry. However, the clarifications cannot cover the original entries.

      Example:

      The IVES participant retyped the taxpayer’s name and TIN to the right of the original entries because they were very light and barely legible. The typing did not cover any part of the original entries. Do not consider typing as an alteration.

      Example:

      The IVES participant typed over the taxpayers original entry. Consider this an alteration.

Authorization to Release Tax Return Information
  1. IRC 6103(c), Disclosure of Returns and Return Information to the Designee of the Taxpayer, and IRC 6103(e), Disclosure to Persons Having Material Interest, authorizes release of information covered in these procedures.

    1. Requests submitted under IRC sections must be signed by the taxpayer, an authorized representative, or a person having material interest. Research Disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e). If you still have questions, or there are questions regarding material interest send an email to *Disclosure for assistance.

      Reminder:

      Documentation of authorization such as Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, must be submitted.

  2. All IRS employees are responsible for protecting taxpayer data from unauthorized disclosure. The taxpayer owns their tax data and must provide authorization for disclosure. All IVES products, also referred to as transcripts, are considered tax return information. Proper authorization for disclosure includes any of the following:

    1. Form 4506 series signed by the taxpayer.

    2. Form 2848, Power of Attorney and Declaration of Representative.

    3. Form 8821, Tax Information Authorization.

    4. Form 56, Notice Concerning Fiduciary Relationship. Form 56 must be accompanied by a Will, Trust document, etc.

    5. Form 4506 series signed by someone other than the taxpayer who demonstrates material interest and is authorized to sign under IRC 6103(e). Documentation demonstrating authorization must be attached. Examples may include beneficiaries of trusts or administrators of estates.

    Caution:

    Multipurpose forms, such as loan applications, are not acceptable as valid authority for return information disclosures. See paragraphs below for examples of acceptable documentation.

    Note:

    A Power of Attorney expires upon the death of the person who granted the authority. If the taxpayer is deceased, the POA is invalid. However, there may be a valid POA for the estate signed by the Executor, Personal Representative, Trustee, etc. on file

  3. Form 2848Power of Attorney and Declaration of Representative requirements:

    1. The taxpayer’s name on the request matches the signature on Line 7 of Form 2848

    2. Line 3 must identify the same tax type (income, employment, etc.) or form (1040, 941, etc.), and year or period listed on the request.

      Note:

      For the year, accept the year alone ("2008" ) as well as a series of years ("2006-2009" - 2006, 2007, 2008, and 2009).

    3. If the IVES participant is not listed on line 2 of Form 2848, then line 5a must have the box checked for "Access my IRS records via an Intermediate Service Provider" or "Authorize disclosure to third parties" .

    4. The request is signed by either the taxpayer or the representative listed on line 2 of Form 2848.

  4. Form 8821, Tax Information Authorization, requirements:

    1. Name on Line 1 of the request matches the signature on Line 7 of Form 8821.

    2. Line 3 must identify the same tax type (income, employment, etc.) or form (1040, 941, etc.), and year or period listed on the request.

      Note:

      For the year, accept the year alone ("2008" ) as well as a series of years ("2006-2009" - 2006, 2007, 2008, and 2009).

    3. If the IVES participant is not listed on line 2 of Form 8821, then line 3 must have the box checked stating "By checking here, I authorize access to my IRS records via an Intermediate Service Provider" .

    4. The IVES request is signed by either the taxpayer or the appointee listed on line 2 of Form 8821.

  5. Written authorization documentation is required for disclosure to parties with a material interest as described in IRC 6103(e). The individual that signs the Form 4506 series must provide the documentation to substantiate authorized access to the taxpayer’s return information. Once the documentation and signature have been verified, then any IVES participant can be named on Line 5a of the request to receive the authorized information. The most common authorization scenarios are described below.

    Note:

    An Administrator, Executor or Trustee whose name is shown on the second name line on the IDRS Entity screen for a decedent’s account can sign the request and be given information. This is sometimes shown with "%" before the name, meaning "c/o" . This person has already provided the IRS with documentation that they are the administrator, executor or trustee of the decedent’s estate. See IRM 11.3.2.4.11.

    1. A Personal Representative/Executor/Executrix/Administrator appointed by the Court. These titles 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 the format of a court filing, typically one page, and clearly bears the name of the decedent and the appointed individual. Verify that the appointed individual is the same as the person signing the IVES request.

    2. 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, 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.

    3. 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. Verify that the person signing the IVES request is the verified Trustee. 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:
      -The Name of the Trust
      -Provisions to follow upon death of the Grantor
      -Trustee provisions naming a co-Trustee or a Successor Trustee upon death of the Grantor
      -The signature pages

    4. 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:
      - Death certificate
      - Last Will and Testament
      - Trust Instrument
      - Marriage Certificate
      - Court Document

      If the surviving spouse’s name is shown on the second name line in IDRS, they can be provided information/copies of the decedent’s individual account based on previously submitted documentation. This is often shown with a "%" before the spouse’s name. Checking Command Code INOLES without the "V" definer may provide additional information.

      Note:

      A surviving spouse is authorized to receive copies or transcripts for their joint account(s) without providing additional authorization documentation. These requests are processed in the same manner as requests for joint account information or copies where both parties are living and only one spouse signed.

    5. Trust Officer for a Bank & Trust Company. In some cases, a Bank & Trust Company will be nominated 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 Bank. 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 phone the Bank for verification.

    6. 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 11.3.2.4.11, Deceased Individuals, for a full description of material interest including types of documentation that may be submitted as substantiation of material interest.

    If necessary authorization documentation is not attached to a Form 4506 series IVES request that is signed by someone other than the taxpayer, reject the request. See Exhibit 3.5.20-5, IVES Reject Codes for Participants.

    Note:

    The death of a taxpayer renders all previous certificates of guardianship and powers of attorney invalid. However, there may be a valid POA for the estate signed by the Executor, Personal Representative, Trustee, etc. on file.

  6. Research additional disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC § 6103(e). If you still have questions send an email to *Disclosure to assist with disclosure authorizations that are not described above or on the Disclosure page.

  7. Throughout this IRM, any reference to "taxpayer" includes an authorized party with a valid documentation covering the items requested (e.g., Power of Attorney (POA), Letters Testamentary, etc.). Treat the holder of these valid authorizations as if they were the taxpayer. See IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements, for additional information.

Signature Authority for Tax Return Information
  1. All IVES requests for tax return information must be signed by the taxpayer or an authorized representative. If signed by someone other than the taxpayer, see IRM 3.5.20.4.2.3.2, Authorization to Release Tax Return Information, for required documentation.

    Caution:

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    Note:

    A check mark or “X” used to designate where the taxpayer should sign is not considered a valid signature.

    Reminder:

    The "Print/Type name" line on Form 4506-C must be completed. Reject if the line is blank. See Exhibit 3.5.20-5.

  2. Always check the Authorized Signatures under the Business Type section of the IAT iTV tool on all BMF requests. The iTV tool will populate this section based on current filing requirements. If the iTV tool is down, check for filing requirements using CC INOLES or BMFOLE on IDRS.

    Caution:

    Filing requirements on IDRS may appear to be Master File Tax (Code) (MFT), but they are not.

    1. If a different title is shown, a Form 2848 or Form 8821 is needed.

    2. The filing requirements that show on IDRS are for current filings. If you are looking for older requested information, you must research BMFOLE on IDRS for the Transaction Codes (TC) in the table below that indicate a change in filing requirements with the effective dates of each. This will assist in determining the authorized signature titles and whether or not you can fill the request.

      Example:

      The current Filing Requirements are for a Form 1120, but the signature title does not match the Form 1120 requirements. Research to see if one of the TCs below are on the account. For this example there is a TC 090, which indicates they are changing to a Small Business or Form 1120S (the date will be off to the right). If the signature matches the requirements for a Form 1120S you are good to go.

      Note:

      The Filing Requirements can change at any time.

      Transaction Code Title Explanation
      TC 074 Deemed Entity Classification Election Indicates the Entity Classification Election is deemed.
      TC 076 Approved Form 8832 Indicates acceptance of Form 8832, Entity Classification Election.
      TC 090 Form 2553, Election by a Small Business Corporation Indicates that beginning with the date specified in the transaction, the corporation will be taxed as a Small Business Corporation. Changes.

    3. For prior year requests you will need to look at CC TRDBV, BMFOLI, BMFOLT, or BMFOLE to see if they filed the returns they are asking for.

      Note:

      This is also associated with the Signature Title.

    4. The title(s) listed in the chart below are valid authorized representatives and are the only ones that can be considered.

    If ... Then ...
    Information requested is for a Form 1065, US Return of Partnership Income,
    (See IRM 11.3.2.4.2 and Exhibit 11.3.2-2)

    Filing Requirement 1065-1
    The Signature Title must be:
    • Partner

    • Limited Partner

    Information requested is for a Limited Liability Company (LLC), filed on a Form 1120, Us Corporation Income Tax Return, or Form 1120S, US Income Tax Return for an S Corporation,

    Filing Requirement 1120-01
    Filing Requirement for 1120S will be shown as 1120-02



    (See IRM 11.3.2.4.15)
     

    Note:

    An LLC can be a:

    • Single member, and no election to be treated as a corporation - No Annual Filing Requirement as a disregarded entity

    • Multiple member Partnership - Filing Requirement 1065-1 (See box above)

    • Corporation - Filing Requirement 1120-01 (See box below)



    Employees will have to determine the Signature Title by Filing Requirements shown on CC BMFOLE, which shows the LLC Indicator, to determine what type of LLC:
    • An indicator of "M" is a multimember

    • An indicator of "S" is a single member

    The Signature Title must be one of the following:
    • Managing Member
















     

    Exception:

    If the account shows a TC 076 on IDRS Command Code BMFOLE, they may also use the titles of:

    • President

    • Vice President

    • Secretary

    • Treasurer

    Information requested is for a Form 1120, Us Corporation Income Tax Return, or Form 1120S, US Income Tax Return for an S Corporation
    (See IRM 11.3.2.4.3 for Corporations and 11.3.2.4.4 for Subsidiaries of a Corporation. See also Exhibit 11.3.2-3 for information pertaining to the release of documents/schedules related to Forms 1120S.)

    Filing Requirement 1120-01
    Filing Requirement for 1120S will be shown as 1120-02

    (See IRM 11.3.2.5.1 for 1% Shareholders.)


    The Signature Title must be one of the following:
    • President

    • Vice President

    • Secretary

    • Treasurer

    • Assistant Treasurer

    • Chief Accounting Officer

    • Any Tax Officer, Including Controller

    • 1 percent Shareholder (Corporation)

    • Shareholder (S-Corporation)

    • Chief Executive Officer (CEO)

    • Chief Financial Officer (CFO)

    Information requested is for a Form 94X series, Employment Tax Returns
    (See IRM 11.3.2.4.2 (Note) for Form 941 information pertaining to a Partnership and IRM 11.3.2.4.16(3) for Form 941 information pertaining to a Sole Proprietorship.)
    Employees will have to determine the Signature Title by:
    Using Command Code INOLES or BMFOLE,, which shows the filing requirements, to determine what form they are required to file.

    Example:

    A request for a Form 941 is received research on IDRS shows a Form 1120 Filing Requirement). You will then refer to the Form 1120 instructions in this chart to verify the correct Title is used.

    Information requested is for a dissolved corporation,
    (See IRM 11.3.2.4.3.(7))


    The Signature Title must be one of the following:
    • President

    • Vice President

    • Secretary

    • Treasurer

    Information requested is for an estate, Form 1041, US Income Tax for Estates and Trusts,
    (See IRM 11.3.2.4.7. See also Exhibit 11.3.2-1)

    Filing Requirement 1041-1
    The Signature title must be one of the following:
    • Executor/Executrix

    • Administrator/Personal Representative

    • Trustee

    • Heir at law

    • Next of kin

    • Beneficiary

    Information requested is for a trust, Form 1041, US Income Tax for Estates and Trusts,
    (See IRM 11.3.2.4.8. See also Exhibit 11.3.2-1.)

    Filing Requirement 1041-1
    The Signature Title must be one of the following:
    • Trustee

    • Beneficiary

    Sole Proprietor,
    (See IRM 11.3.2.4.1. See also IRM 11.3.2.4.16.)
     
    • A Sole Proprietor is an individual that operates a business and reports the income/loss from that business on Form 1040, Schedule C.

    • Sole Proprietors can file employment returns (Form 94X family).

    The Signature Title must be one of the following:
    • Owner

    • Sole Proprietor

    Request is for an Exempt Organization Accept any Signature Title.
    Request is for return information of a minor’s return, (See IRM 11.3.2.4.10, Minors), The request can be signed by the minor or the parent who signed the return.

    Note:

    If a parent signed the return for the minor, the parent’s name will be displayed in the entity section on Master File.

    Request is for return information of a joint IMF return, The request only requires one taxpayer's signature for processing.

    Reminder:

    If you have a form requesting multiple periods, and one spouse is making the request, be sure to verify the person making the request has a right to all of the tax periods requested.

    Request is for wage and income (Form W-2, etc.) information, The request must contain the signature of the payee.

    Caution:

    If a joint request is received, each taxpayer must sign to receive their individual Form W-2.

    Request is for tax return information, is signed by a third party and no authorization documentation is attached, Research CAF and/or RAF (see below).

  3. Research CC CFINK and/or CC RFINK to make sure the signer has been authorized on the CAF or RAF to receive the information requested when the request is signed by a third party and no POA or other valid authorization is attached.

    • Form 2848 and Form 8821 are entered on CAF

    • Form 8865 is entered on RAF

    If ... Then ...
    There is a record on CAF,
    1. Check record to ensure the period for which the information is requested is authorized.

    2. Reject if the POA is deceased or the last mailing was undeliverable.

    There is a record on RAF,
    1. Check the Notice Indicator for "Y" or "N" .

    2. Check the record for Action Code "A" or "D" .

      Caution:

      Do not provide transcripts, copies, notices, or correspondence to the Reporting Agent if Notice Indicator is "N" or Action Code is "D"

    The request is for Form W-2 or Form 1099 information, Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit.

    Note:

    The wage earner must have authorized disclosure to the holder of the POA or other valid authorization. CAF does not indicate who signed the authorization.

    The authorization code is "M" (signifying that additions or deletions may have been made to the authorization), Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit to determine the extent of the modification.
    The Oral Disclosure Authority Code is present (code permits disclosure of information for tax purposes only), Request a copy of the signed Form 2848 or Form 8821 from the CAF Unit.
    There is no record on CAF or RAF, Reject the request. See IRM 3.5.20.4.2.5, Rejecting IVES Requests.

    Note:

    A Form 8655 authorization is valid for the period specified and all subsequent periods until it is revoked.

Identification and Validation of IVES Requests
  1. IVES employees will use the IAT Income Transcript Verification (iTV) tool as the primary source to validate the entries on the requests and verify the identity of the taxpayer. If the iTV tool is unavailable, manual IDRS research is required.

    1. When one or more rejection criteria are met, continue research to identify all other issues that will support rejection.

      Exception:

      When there is an indication of ID Theft on the account, ensure the name and TIN are correct and see IRM 3.5.20.4.2.3.5, Identity Theft Research.

    2. When iTV or IDRS returns a response of Unauthorized Access to This Account, forward the IVES request to the manager. Managers will notify the local Planning and Analysis staff, who will take the necessary steps to request access to the account. Managers will retain the original request in a file titled Awaiting Access. Once management is notified access has been granted, the request can be worked following normal procedures outlined in this IRM.

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    Note:

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

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


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


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

       

      Reminder:

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

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

      Reminder:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Verify TIN and name on the request against TIN and name on IDRS using the iTV tool. Reject the request if they do not match. See table below for common issues.

    If ... And ... Then ...
    Both the primary and spouse have signed the request, Participant is requesting information for both, Research using the primary TIN on line 1a.
    Both the primary and spouse have signed the request, Participant is requesting wage and income information for both, Research both the primary and spouse’s TINs.
    TIN is missing on request,   Reject the request.
    No information is found when researching as primary TIN (e.g., no returns posted, etc.),  
    1. Research IDRS for invalid TIN.

    2. Research TIN as a secondary taxpayer on a joint return. Cross-reference TIN may be found on INOLES or IMFOLT as a TC 594.

    Name suffix (e.g., Jr., Sr., etc.) does not match or is missing,   Continue pre-processing review.
    iTV or IDRS returns "NO ACCOUNT ON MASTER FILE" response,   Research CC INOLEX on IDRS to verify the Name Control and TIN.
    There is a discrepancy between the names and TIN, IDRS research shows a two-digit transposition in the TIN (e.g., 12 should be 21),
    1. Edit the request with the correct TIN.

    2. Continue pre-processing review.

    There is a discrepancy between the names and TIN, IDRS research:
    1. confirms name mismatch,

    2. does not locate the correct TIN, or

    3. the correct TIN differs more than a two-digit transposition,

    Reject the request.
    Request is for multiple tax periods involving different spouses,  
    1. Ensure the signing party is authorized to disclose the information.

    2. Ensure letters are addressed to the correct party if rejecting.

    3. Research Disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2.4.1 . If you still have questions send an email to *Disclosure to request guidance.

    • If the iTV tool is unavailable or the TIN does not match the name, then verify using IDRS Command Codes INOLE, IMFOLE, BMFOLE, ENMOD, NAMEE, NAMEI, NAMES, TRDBV, RTVUE or BRTVU.

  5. Verify taxpayer's address for all requests. If the TIN matched on the iTV, use the addresses from the tool to verify the address on the request. If the iTV tool is unavailable, research IDRS for the current address and address(es) used one prior tax period for the taxpayer and spouse, which is the current capability of the iTV Tool.

    • Use CC INOLE, CC ENMOD, CC RTVUE, CC TRDBV, and CC IMFOLE for IMF research in IDRS.

    • Use CC INOLE, CC ENMOD, CC BRTVU, CC TRDBV, AND CC BMFOL for BMF research in IDRS.

    Use Exhibit 3.5.20-1, Optional Address Abbreviations, and Exhibit 3.5.20-2, Address Reject Exceptions RAIVS/IVES when verifying addresses.
    1. The maximum allowable characters in IDRS is 35. Process the request if the address exceeds 35 characters and identity can still be verified.

    2. The address of record is defined as the current address on Master File, a pending (PN) address on Master File (CC ENMOD), or the new address as input on line 7 of a valid Form 8822 (see Form 8822 instructions below). When using the iTV tool, the first address listed in the results is the address of record on Master File.

    3. If the "current address" (line 3) is blank or incomplete, reject the request.

      Exception:

      If line 3 (current address) is blank and line 4 (previous address) is completed, then consider line 4 to be the "current address" and continue review.

    4. If the IAT tool or IDRS research returns a response of "NO ACCOUNT ON MASTER FILE" , then address research is not required. Process IVES requests in TDS. If there is an error from TDS for IVES requests, use Reject Code 2 to reject the request. See Exhibit 3.5.20-5, IVES Reject Codes for Participants.

    5. The "current address" (line 3) or "previous address" (line 4) of the request must match the address of record or address as previously filed on Master File. Reject the request if none of the addresses returned by the iTV tool match either address listed on the request.

      Exception:

      If the taxpayer is deceased and an authorized third party signs the request, then do not reject the request if the address does not match the iTV tool or IDRS research.

    6. When Form 8822 is attached to the request and NO ID theft indicators are present:

      If ... Then ...
      Line 6, Old Address, on Form 8822 matches what is on line 3, Current Name, Address, or Line 4, Previous Address, on the request and what is on Master File, Process the request and send the Form 8822 to the Entity Unit for updating.
      Line 6, Old Address, on Form 8822, does not match what is on line 3, Current Address, or line 4, Previous Address, on the request, Process the request if line 3 or line 4 of the request matches what is on Master File. Send the Form 8822 to the Entity Unit for updating.
      Line 6, Old Address, on Form 8822, does not match what is on line 3, Current Address, or line 4, Previous Address, on the request, reject the request and Form 8822 if line 3 or line 4 of the request does not match what is on Master File.
      Line 7, New Address, on Form 8822, matches what is on Master File, process the request.

    7. If Form 8822 is attached to the request and ID theft indicators are present, reject the Form 8822 and request. Do not send the Form 8822 to the Entity unit.

Identity Theft Research
  1. If you receive a request with Form 14039, Identity Theft Affidavit, attached, route the request and Form 14039 to Accounts Management.

  2. If you receive a Form 14039 alone, route to Accounts Management.

  3. If iTV is available refer to the pop-up screens for instructions.

    Note:

    Identity theft (ID theft) takes priority over any other reason for rejection.

    Note:

    If the iTV ID Theft results screen indicates "Send 14611" for the tax year, no IVES products of any kind can be sent for the tax year. If the tax year states "No ID Theft" but W&I indicates "Send 14611" , Wage and Income transcripts may not be sent for the tax year.

    1. Send the Form 14611 to the address of record for those tax years that have ID Theft Indicators. Do not send a copy of the taxpayer’s Form 4506-T, Form 4506T-EZ or Form 4506-C. Also notify the IVES participant of the reject. See Exhibit 3.5.20-7, Reject Code Definitions for IVES Employees Only, and IRM 3.5.20.4.2.5, Rejecting IVES Requests.

      Exception:

      If the address of record is a Service Center, use the address on line 3 of the request.

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

    3. 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" .

    4. 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.

      Caution:

      A Surviving Spouse must provide authorization documentation if requesting transcripts on a decedent’s individual account (e.g., Married Filing Separate, Wage & Income transcripts). If the Surviving Spouse is named on the second name line of the Entity section of the decedent’s account in IDRS, they can receive the information without additional documentation. See IRM 3.5.20.4.2.3.2(5)(d).

  4. If iTV is unavailable, research IDRS following the below procedures to locate ID Theft criteria.

    Note:

    The Tax Source Administration Codes are located on Command Code IMFOLE or BMFOLE in the miscellaneous field.

    Caution:

    A Transaction Code (TC) 972 with the same Action Code (AC), transaction date and secondary date as the TC 971 will reverse the transaction. Do not consider a transaction that has been reversed.

    IF... THEN...
    A TC 971 with AC 501, 506, 522, 524 and request is for any of the following:
    • Record of Account transcript

    • Tax Return transcript

    • Tax Account transcript

    Send Form 14611, RAIVS/IVES Additional Actions Needed letter to the address of record when the requested tax year contains any of these conditions.
    A TC 971 with AC 525, 501, or 506 with MISC code INCOME or INCMUL regardless of the tax year and request is for Wage and Income transcript, Send the Form 14611, RAIVS/IVES Additional Actions Needed letter to the address of record.

    Note:

    Allow all other types of transcript requests except Wage and Income if no indicators other than AC 525.

    A TC 976 on TXMOD of requested year and request is for any of the following:
    • Record of Account transcript

    • Tax Return transcript

    • Tax Account transcript

    Send the Form 14611, RAIVS/IVES Additional Actions Needed letter to address of record if TC 976 is on the tax module of the requested year.
    A TC 971 with AC 524 regardless of tax year or product, Send Form 14611 letter to the address of record unless the request is from the Surviving Spouse on a joint account or other authorized person with documentation.

    Note:

    Follow above guidance if other Identity Theft Indicators are on the account.

Processing IVES Requests in TDS
  1. IVES participants fax Form 4506-T, Form 4506-T-EZ or Form 4506-C transcript requests in batches with an IRS approved IVES fax cover sheet. The IVES fax cover sheet contains specific identifying information about the participant and requests in the batch.

    Note:

    Beginning March 1, 2020, IVES participants must batch and fax "Qualified Disclosures" and "Non-Qualified Disclosures" separately, using the revised IVES fax cover sheets. See IRM 3.5.20.4.1.2, Reporting Time and Volume for IVES Requests, for the program codes (OFPs) to report time and volume for each type of work.

    1. The IVES participant ID number is located on the IVES fax cover sheet sent with the batch. This is the account number assigned to the business when their IVES application is approved. Input this number in the "Required Participant Number" field in TDS.

    2. IVES participants must input their e-Services Secure Object Repository (SOR) mailbox username on Line 5a of Form 4506-T, Form 4506-T-EZ or Form 4506-C. This mailbox belongs to an individual authorized by the IVES participant to submit transcript requests. Input the SOR mailbox in the "User Name" field on the Product Delivery Options screen in TDS.

      Exception:

      It is acceptable for an IVES participant to input their SOR mailbox on the top of the request instead of Line 5a.

    3. Participants batch requests in batches of 50 tax years or less.

    4. Participants fax batches of requests to their assigned campus with an IVES fax cover sheet.

    5. These requests may only be sent to IVES units at the Austin, Fresno, Kansas City or Ogden campuses.

  2. Use the "Request IVES Transcript" link in TDS to process requests submitted in the IVES program. The following process will be used when working IVES requests.

    Caution:

    Transcripts may no longer be faxed or mailed to third parties, including IVES participants. The only option for the IVES program is delivery to an SOR mailbox associated with an IVES participant account.

    1. Review each Form 4506-T, Form 4506-T-EZ or Form 4506-C request for completeness, authorization and authentication.

      Use the following IRM subsections to complete review:
      • IRM 3.5.20.4.1, General Information and Requirements for IVES Requests.

      • IRM 3.5.20.4.2.3, Preprocessing Review of IVES Requests.

      • IRM 3.5.20.4.2.3.1, Review for Completeness.

      • IRM 3.5.20.4.2.3.2, Authorization to Release Tax Return Information.

      • IRM 3.5.20.4.2.3.3, Signature Authority for Tax Return Information.

      • IRM 3.5.20.4.2.3.4, Identification and Validation of IVES Requests.

      • IRM 3.5.20.4.2.3.5, Identity Theft Research.

      Reminder:

      An IVES participant must be authorized to receive the taxpayer’s return information at the time the taxpayer signs the Form 4506 series. Sending transcripts to an IVES participant not authorized by the taxpayer on the Form 4506 series is a disclosure issue.

      IVES requests must be rejected for any of the indications of improper authorization below:
      • Line 5a has been altered

      • The entry on line 5a appears to overlay an original entry

      • The entry on line 5a appears to be a sticker with the IVES participant’s information

        Exception:

        Do not reject if a sticker only contains the SOR mailbox. The SOR is the only item on line 5a that may be added after the taxpayer signs.

      • Information for an additional company is entered on line 5a without"c/o" (care of) or "DBA" (doing business as) the IVES company

      • More than two companies or addresses are entered on line 5a

    2. Accept a complete IVES request if the requester clearly identifies form or tax type, product(s), tax year(s), and specific taxpayer for receipt of only that information. This is done by the IVES participant underlining, circling, or placing a box around the items they are requesting. The items they are requesting must have already been authorized by the taxpayer. If both primary and spouse have signed and dated the request and no taxpayer is specified, research for the taxpayer listed on line 1a.

      Note:

      If the request is for copies of Quarterly BMF Returns and only the tax year is on the request, then process the request using the last period of the tax year (e.g., 12-30-2018).

      Reminder:

      The IVES participant’s client may choose to include their company information on Line 5a. This would be done by placing their information first, followed by in-care-of (c/o) or Doing Business As (DBA), and then the IVES participant’s information.

    3. Reject incomplete, invalid or unauthorized requests. Notate the reason for the rejection on the cover sheet and send applicable rejection letters (See IRM 3.5.20.4.2.5, Rejecting IVES Requests). If a request contains both rejected and processable items, then input the processable items in TDS and send appropriate letters for the rejected items. See Exhibit 3.5.20-5, IVES Reject Codes, for appropriate reject code literals.

      Example:

      The IVES participant indicates they are requesting products for TY 2017 and TY 2018, but the taxpayer only authorized TY 2017 on the request. If there is no other reject criteria for TY 2017, then send TY 2017 product(s) and reject TY 2018.

    4. Follow instructions at IRM 3.5.20.4.2.4.1 through IRM 3.5.20.4.2.4.4 to enter complete, processable requests into TDS. Use the short request process and submit to the participant’s SOR. The IVES participant ID must be obtained from the IVES fax cover sheet, and the SOR must be obtained from Line 5a of the request.

      Caution:

      To avoid potential disclosures and processing errors, do not use the SOR mailbox input or edited on any batch or fax cover sheets. The SOR on Line 5a of the request must be input in TDS.

      Reminder:

      Deposit the correct transcripts into the correct SOR to avoid an inadvertent disclosure.

    5. Select the correct "Request Purpose" from the required drop-down menu on the Taxpayer Information screen in TDS using the decision table below:

      If ... Then ...
      Qualified Disclosures fax cover sheet is used, Select "Mortgage Industry" from drop-down.
      Non-Qualified Disclosures fax cover sheet is used, Select "Federal Tax" from drop-down.

    6. Research to resolve any errors.

      If... Then...
      The error can be corrected, Resubmit the request through TDS.
      The error cannot be corrected,
      1. Note the reason for the rejection on the cover sheet using codes from the IVES Reject Code Job Aid.≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡

      2. Mail the applicable rejection letter and form to the taxpayer or authorized third party.

      3. Fax Form 13873-IR to the participant.

    7. Input a manual adjustment so that the business will be charged for each transcript product on a Form 4506-T, Form 4506T-EZ or Form 4506-C that has been rejected from the participant's batch. See IRM 3.5.20.4.2.7, IVES Manual Adjustments, for additional instructions.

      Reminder:

      IVES participants are automatically charged for each product successfully delivered to their SOR mailbox via the Request IVES Transcript platform in TDS.

      Procedures for Manual Adjustments
      Manual adjustments should be done after each batch is completed.
      Use TDS to perform the manual adjustment on rejected requests.
      Make any adjustment necessary if the participant is charged for a duplicate item provided incorrectly.
      Use Adjustment Code "08" in TDS when adjusting Non-Qualified Disclosures.
      Use Adjustment Code "09" in TDS when adjusting Qualified Disclosures.
      IVES Coordinator or designated employee should fax the adjustment information to the participants weekly, at a minimum.
      IVES Coordinator or designated employee must resolve participants' disputes no later than 48 hours (2 business days) from the received date and time. If a dispute is received during non-business hours (weekend, holiday, outside IVES operational hours for day, swing and night shifts), then consider the dispute received at 6:00 AM the following business day.

    8. Close and assemble the batch in the following order:

      Assembly of Batches
      Batch Cover Sheet,
      Form 4506-T, Form 4506T-EZ or Form 4506-C, and
      Form 13873-IR.

  3. There will be two notifications sent by RAIVS/IVES HQ Analysts: Certification Report and IVES Delinquent Report. Follow the steps below for each report.

    Note:

    The IVES Manager and/or Coordinator or designee will have to look at each report for those IVES participants where you are unable to process requests.

  4. The IVES Certification Master List will be provided weekly by the IVES HQ Analyst to the IVES Managers, Coordinators and designees via email.

    1. Check the Certification List to see if the IVES participant has certified.

    2. If the participant is not certified, email the following information to RAIVS/IVES HQ daily:
      - Name of the Company
      - Participant number
      - How many requests
      - Number of years requested

    3. You will hold these requests until an HQ Analyst says the participant is certified or for 120 days. After 120 days destroy the requests.

  5. Notification of delinquent IVES participants will be provided monthly by the IVES HQ Analyst to the IVES Managers and Coordinators.

  6. Refer all delinquent IVES participants to the HQ IVES Analysts.

  7. When the participant account has been reactivated, the IVES Manager and/or Coordinator will be notified immediately via email.

  8. Upon receipt of the delinquent listings:

    1. All IVES locations should immediately cease processing those delinquent accounts assigned to their location.

    2. All work currently in process for those delinquent participants should be held.

  9. When using IVES TDS, do not use the "Enter Another Taxpayer" button.

  10. When using the IVES TDS Short Request to input BMF requests, there are two options in the Request By box on the Product screen - Master File Tax (MFT) Code and Form Number.

  11. With the redaction/masking of both IMF and BMF transcripts starting December 13, 2020, IVES participants can assign a Customer File Number (CFN) to their transcript requests. A CFN is used by an IVES participant to associate the transcript to their client’s request. This is an optional field that will be used at the participant’s discretion.

    1. The CFN will be found on Line 5b of the Form 4506-T, Form 4506-T-EZ or Form 4506-C with an acceptable revision date.

    2. The CFN will consist of no more than a ten digit numeric identifier. The CFN cannot contain a TIN (SSN, EIN or ITIN) or Alpha Characters.

    3. If line 5b on an IMF request contains a valid CFN, then it must be input in the CFN field in TDS.

    4. If the CFN contains a TIN, alpha characters, more than 10 numeric characters or is illegible, input "9999999999" as the CFN in TDS.

  12. Some IVES participants assign unique identifiers to their transcript requests, often called a "Loan Number" , "File Number" , etc.

    1. These characters are used by the companies internally to track their work. The unique identifier can be alpha-numeric.

    2. This identifier cannot be more than ten characters long or contain a TIN. Participants have requested that this information be placed in the file information that they receive in their mailbox.

    3. If the unique identifier contains a TIN, more than 10 characters, or is illegible, input "9999999999" as the identifier in TDS.

    4. The IVES participants will place this unique identifier in the upper right hand-corner of the Form 4506-T, Form 4506-T-EZ or Form 4506-C.

    5. Only one unique identifier should be placed in the upper right-hand corner of the request. If more than one is placed on a request, then input the first identifier listed. Provide the IVES Coordinator with details regarding multiple unique identifiers. The IVES Coordinator will contact the participant with details and instructions.

    6. For IMF requests, use the "First Name" field of the Taxpayer Information screen to input this identifier into IVES TDS.

    7. For BMF requests, enter the Identifier in the "Business Name" field after the Name Control, which is the first four characters of the Business Name.

    8. Do not input SOR mailboxes placed in the upper right-hand corner of the request as a unique identifier.

    Note:

    If participants consistently use a TIN as a CFN or unique identifier, please notify the HQ Analysts with the participant information and details.

  13. Use the decision table below to determine when to input a CFN or unique identifier as described in the paragraphs above:

    If ... And ... Then ...
    Request contains a CFN on line 5b, No unique identifier in upper right-hand corner of request, Input the CFN in the CFN field in TDS.
    Request contains a CFN on line 5b, Participant placed a unique identifier in the upper right-hand corner of request,
    1. Input the CFN in the CFN field in TDS.

    2. Input the unique identifier in the First Name field of the Taxpayer Information screen in TDS.

    Request does not contain a CFN on line 5b, Participant placed a unique identifier in the upper right-hand corner of request, Input the unique identifier in the First Name field of the Taxpayer Information screen in TDS.
    Participant placed a unique identifier in the upper right-hand corner of request, More than one unique identifier is found, Only input the first identifier listed in the appropriate field in TDS.

    Caution:

    If the CFN or unique identifier contains a TIN, is in an invalid format or is illegible in any of the scenarios above, then input "9999999999" in the field as instructed in the table. See paragraphs 11 and 12 above.

IVES Return Transcript Requests
  1. Return transcripts display line items as transcribed from the original return and figures as corrected by the IRS during original processing. Return transcripts do not reflect any adjustments, payments or other items that posted to Master File after original processing.

  2. Return transcripts are available in TDS for the current processing year and for returns processed during the prior three processing years.

  3. Use TDS to order the return transcript on a processable request. Use the decision table below for various common scenarios. See IRM 3.5.20.4.2.5, Rejecting IVES Requests, to process rejected items.

    If ... Then ...
    Request is for a return transcript for a future tax year (TY),

    Example:

    TY 2020 transcript requested in processing year 2020. TY 2020 returns are not due or processed until processing year 2021)

    Reject the request.
    Request is for multiple tax periods, including a future tax year,
    1. Reject the future tax year,

    2. Input the remaining processable return transcript years on the requests.

    Request includes a current tax year and research shows that no return has been processed for the current year, Input current year return transcript in TDS along with other processable return transcript years on the requests.

    Note:

    TDS will send notification to the IVES participant’s SOR mailbox that no information was found for the current year return .

    Request includes older tax years that would normally not be available in TDS (i.e., TY 2015 and older),
    1. Input all requested tax years in TDS.

    2. Only reject the older tax years if TDS shows an error.

    Note:

    Unless there is an error, TDS will send notification to the IVES participant’s SOR mailbox that tax return transcripts are only available for the current and three prior processing years for the unavailable years.

    Request is for quarterly BMF returns and only the full year is indicated on the request, Process the request using the last period for the tax year (e.g., 12-31-2019).
IVES Account Transcript
  1. Account transcripts display Master File transactions as seen on CC IMFOLT and CC BMFOLT, showing the Transaction Codes (TC) and a description of the codes. It includes transactions that posted before, during and after original processing (e.g., payments, adjustments, penalties, etc.).

  2. Account transcripts are available in TDS for any account that is active on Master File.

  3. Use TDS to request an account transcript on a processable request.

    Note:

    TDS will send notification to the IVES participant’s SOR mailbox that no information was found for the tax years not active on Master File.

IVES Record of Account
  1. Record of account transcripts display a combination of the return and account transcripts.

  2. Record of account transcripts are available in TDS for the current and three prior tax years. Reject any tax years requested that are older than the three prior tax years. See IRM 3.5.20.4.2.5, Rejecting IVES Requests.

    Note:

    TDS will not allow input of older tax years.

  3. Use TDS to request a record of account transcript on a processable request.

Wage and Income Information (Form W-2, etc.)
  1. Wage and income transcripts display earnings reported to the IRS on information returns filed payers. These include Form W-2 series, Form 1098 series, Form 1099 series, Form 2439, Form 5498, etc.

  2. Wage and income transcripts are available in TDS for the current and nine prior tax years.

    • Wage and income transcripts are currently only available in TDS for IMF accounts.

    • Current year wage and income transcripts become available mid to late-May after the yearly TDS update.

      Note:

      Current year wage and income requests input in TDS prior to the update will transmit a notification to the IVES participant’s SOR mailbox that no records were found.

    • Wage and income information is usually complete by the end of July following the year of the earnings (e.g., TY 2019 earning information is usually complete by July 31, 2020). July 31 is the due date for information returns when a timely extension has been filed by the payer.

      Note:

      Current year wage and income transcripts fulfilled prior to July 31 may be missing information if the payer has not yet filed the information returns.

  3. Use TDS to request a wage and income transcript on a processable request. Using the decision table below for various common scenarios. See IRM 3.5.20.4.2.5, Rejecting IVES Requests, to process rejected items.

    If ... Then ...
    A future year or a year older than the current tax year and nine prior tax years is requested, Reject any years outside of TDS availability.
    Request is for BMF wage and income transcripts, Reject the request.
    Box 8 on Form 4506-T or Box 7 on Form 4506-C is checked, Use "All Forms" in TDS to send information for authorized years unless specified forms are indicated.

    Note:

    See below if specific forms are indicated.

    Box 8 on Form 4506-T or Box 7 on Form 4506-C is not checked and a specific form is entered on Line 6 (e.g., W-2, Form 1098-E, etc.), Provide information for the document(s) specified on Line 6.

    Caution:

    Do not provide the information if the box is not checked and specified forms are somewhere other than line 6.

    Taxpayer indicates Form 1099 or Form 1098 without specifying the form type (e.g., Form 1099-G, Form 1098-E, etc.) Use "All Forms" in TDS to send information for authorized years.
    Taxpayer identifies the specific wage and income forms on the request (e.g., Form W-2, Form 1099-G, Form 1098-E, etc.), Only provide information for the specified documents.
    Request is for a Married Filing Jointly (MFJ) account, Only provide transcripts for the taxpayers that signed and dated the request.

    Example:

    If only the spouse signed a request, only the spouse’s wage and income documents can be provided. The primary’s wage and income documents cannot be provided.

Rejecting IVES Requests
  1. Rejects from batches submitted for IVES processing must be returned to the taxpayer and/or the authorized third party (the third party must have a POA or valid authorization) using Form 13873-E. Also send Form 14643 when rejecting for signature issues unless the only signature issue is an unchecked attestation box (Box 2 on Form 13873-E already addressed the attestation box).

    1. Mail taxpayer reject letter(s) to the address listed on line 3 of the request. If line 3 is incomplete, illegible, etc., then send the reject to the address of record.

    2. If mailing a reject letter to an authorized third party, ensure the letter is sent to the correct party and address as provided on the POA or valid authorization documentation. Do not send letters to a fourth party.

      Exception:

      If ID theft is present, then send the taxpayer reject letters to the address of record (see below).

    3. Include a copy of the Form 4506-T, Form 4506T-EZ or Form 4506-C with the reject letter unless any of the conditions listed in the EXCEPTION below apply. Circle the fax received date/time and indicate "copy" on the copy sent to the taxpayer.

    Exception:

    Do not include a copy of the request with the reject letter if any of the following conditions apply to the request:

    Request Photocopy Exceptions
    • Indication of identity theft

    • Address mismatch

    • TIN mismatch

    • Incomplete address

  2. Mail ID theft Form 14611, RAIVS/IVES Additional Actions Needed, letters to the taxpayer’s address of record on master file. Do not include a copy of the request.

  3. Fax a completed Form 13873-IR, IVES Notice of Rejected Items, for all rejected items in the batch to the participant at the fax number provided on the IVES fax cover sheet. See Exhibit 3.5.20-5, IVES Reject Codes for Participants, for appropriate reject codes.

    Caution:

    Take steps to ensure the fax number used to send the information belongs to the participant you are servicing.

  4. IVES rejects and notifications must be completed within the IVES timeliness requirements as described at IRM 3.5.20.4.3.

  5. Research Disclosure information by going to https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure and IRM 11.3.2, Disclosure to Persons with a Material Interest. If you still have questions send an email to .*Disclosure requesting clarification.

Requesting Re-submission of Form 4506-T, Form 4506T-EZ or Form 4506-C
  1. There are situations, such as TDS downtime, that may require the re-submission of IVES requests.

    Reminder:

    No sensitive but unclassified (SBU) data, including PII and tax information, can be transmitted through email by either the participant or IVES Site.

  2. Before instructing IVES participants to resubmit a request, the following actions must be taken by the IVES coordinator:

    If... Then...
    Current processing time frames have not passed, Advise the participant that processing time frames have not expired.

    Note:

    No authorization should be given to resubmit.

    Current processing time frames have expired since the date the participant indicated the request was submitted,
    1. Verify that the original request was received by IVES.

      Note:

      There should be a request or verified cover sheet available.

    2. Check "My Transaction History" on TDS to determine if the request was processed and the current status of the request.

    The request was processed,
    1. Advise participant of status.

    2. Do not authorize re-submission of the request.

    The request was not processed and current processing time frames have expired,
    1. Ask participant to re-submit the request.

    2. Advise the participant to notate on the batch cover sheet that the work is a re-submission and the identity of the individual directing them to re-submit.

    3. Process the request immediately.

IVES Manual Adjustments
  1. Manual adjustments can be made for the current billing period only.

  2. All manual adjustments must be input on the Manage IVES Invoices screen in TDS.

    Reminder:

    When completing adjustments in the Billing Screen pay close attention to the Application Status. If the Application Status says Disabled Account you cannot input an adjustment.

    1. Input the IVES participant ID in the Participant Number field and select Search.

    2. Verify that the Company Name in TDS matches the company name for the batch needing a manual adjustment.

    3. Select the link under Participant Number to input the adjustment.

    4. Input the Adjustment Number as a positive number for the number of requested transcript products rejected.

    5. Input the Adjustment Number as a negative number for transcript products input incorrectly in TDS or successfully disputed.

      Reminder:

      TDS automatically bills for each product delivered to the IVES participant’s SOR mailbox. A negative adjustment will remove charges for products incorrectly delivered via TDS.

      Example:

      If a Return Transcript for tax year 2018 was sent and delivered to the IVES participant’s SOR mailbox twice by accident, then input a -1 adjustment to remove the charge for the duplicate product. This will result in the IVES participant being correctly charged for one product.

    6. Select "08" from the Adjustment Code drop-down when adjusting a Non-Qualified Disclosure.

    7. Select "09" from the Adjustment Code drop-down when adjusting for a Qualified Disclosure.

    8. Input the information listed below into the Adjustment Reason field in the order as listed:

      Note:

      There is a 500 character limit for the Adjustment Reason field in TDS.

      Adjustment Reason Field
      • IVES batch number,

      • IVES Reject Code (See Exhibit 3.5.20-5),

      • TIN,

      • Tax year(s),

      • SEID,

      • Date,

      • Any additional information required per campus local procedures.

    9. Select Add to complete the adjustment input.

  3. The manager or designated individual must review adjustments input by IVES employees. This review must ensure that the appropriate documentation exists for the adjustment.

IVES Dispute Adjustments
  1. Dispute adjustments occur when a participant disagrees with a bill received for IVES services:

    • Disputes are handled by the IVES Coordinator or Team manager.

    • Disputes can be made for prior billing periods only.

    • All requests for adjustments should be received via fax due to the presence of sensitive but unclassified (SBU) data, which also includes PII and tax information.

    • The requests should be received within 3 days of the end of the month following the billing month (i.e., December billing disputes would be handled before the end of January).

IVES Dispute Adjustments Procedures
  1. If an IVES participant disputes any portion of the charges received for transcript requests, specific information and actions are needed to resolve the dispute. Information that the participant must submit includes:

    1. A copy of the original cover sheet showing the IVES batch number and confirmation that requests were received by IVES.

    2. A copy of the original Form 4506-T, Form 4506T-EZ. or Form 4506-C.

    3. The reason for the dispute - duplicate request; truncated transcript; incorrect year received; wrong form number (MFT); wrong type of transcript received; receipt of transcript not requested.

  2. Coordinators should take the following action to resolve disputes:

    1. Locate the batch information in question by pulling the original batch and request.

    2. Research internal tools to determine if a request was processed more than once. Use the Detail Report and My Transaction History on TDS.

      If... Then...
      A request was processed more than once,
      1. Research to identify the internal batch number.

      2. Pull the batch.

      3. Review to determine if the duplication was a result of IRS error or if the participant re-submitted the request.

      The request was resubmitted at the direction of the IVES unit, Check batch cover sheet for notation that the participant was directed to re-submit.
      Participant was billed twice for a request that he was directed to resubmit, Issue a credit to the participant.
      Duplication is a result of the participant resubmitting work without having been directed to do so by the IVES Unit, Do not issue a credit to the participant.
      Duplication is a result of an erroneous IVES action, Issue a credit to the participant.
      The participant states that they never requested or received a product,
      1. Research by pulling the designated batch.

      2. Verify if a request is present.

      A request is present, Do not issue a credit to the participant.
      A request is not present, Issue a credit to the participant.
      A participant is provided a transcript for a tax year not requested, Issue a credit to the participant.

    3. Provide the participant with documentation which includes a copy of the acknowledgement sheet showing the confirmation of receipt.

  3. It is the participant's responsibility to provide the information listed in paragraph (1) as "information that must be submitted by participant " .

    1. If the participant is either unable to, or fails to submit this information, deny the requested adjustments.

    Reminder:

    Follow the guidelines shown in IRM 3.5.20.4.2.9 for Notification of Processing Adjustments.

Notification of Processing Adjustments
  1. Respond in writing to all requests for adjustments submitted by participants.

    Caution:

    Since this correspondence will include SBU data, including PII and tax information, it will need to be faxed or sent by mail to the Participant.

    If... Then...
    The IVES unit rejects a request for an adjustment from a participant,
    1. Explain the reason for rejection to the participant.

    2. Provide any back-up documentation necessary to support the rejection.

    The adjustment request is approved, Advise the participant that:
    1. The request was approved.

    2. The date of the approval.

    3. The approximate date the adjustment should be reflected in their billing.

IVES Reconciliation
  1. The IVES coordinators or designated individual(s) are required to perform a 100% reconciliation between the Detail Report information and the completed IVES batches for one day's work, every two weeks.

  2. Each site must provide a reconciliation schedule showing rotating days of the week for each two week period to headquarters by the end of the month preceding the month to be reviewed.

  3. Take the following steps to complete reconciliation:

    1. Review the completed batches of work, comparing information from the Form 4506-T, Form 4506T-EZ or Form 4506-C against the Detail Reports covering the selected date. (Could be more than one day's Detail Report.)

    2. Make necessary credit/debit adjustments as identified.

    3. Provide information to manager to ensure that disclosure procedures are followed on any unauthorized disclosures. (See IRM 3.5.20.2.1)

    4. Share feedback with manager and/or employees on any errors identified.

    5. Provide the following information to HQ within ten business days of the scheduled reconciliation date:

      Reconciliation Information to HQ
      Volume reconciled
      Total number of errors identified
      Number of unauthorized disclosures identified which have not been previously identified
      Number of credit adjustments needed
      Number of debit adjustments needed

    6. IVES requests are received without remittance and should be destroyed 65 calendar days after request is closed.

    7. Documents must be in easily retrievable order to allow for easy dispute resolution.

  4. Provide the details of the correction to the participant after the reconciliation is completed and any adjustment is made to a participant's account.

IVES Program Requirements
  1. The IVES processing fee will apply when:

    1. A duplicate request for a return transcript is submitted.

    2. An incomplete request is submitted (i.e., a request that cannot be processed due to missing or incorrect information).

    3. A false or fraudulent request is submitted (i.e., a request that has been altered in some way).

      Exception:

      Do not reject a request for Line 5b, Customer file number. See IRM 3.5.20.4.2.4 (11).

      Alteration Explanations and Examples
      • Alterations include information furnished by the participant on Line 5a of the request. Reject a request if it is apparent that Line 5a has been altered in any fashion, such as writing on Line 5a other than the participant information that would indicate overlaying of information already printed on the request (i.e., numbers or letters that could indicate something was already there). This could be to the left, right, above or below the participant information. Reject if Line 5a contains more than one participant address or a name other than the participant without "c/o" or "DBA" between them.

      • Participants cannot utilize a sticker or electronic text box containing their information for Line 5a. Line 5a information for the participant has to be stamped, typed, or handwritten on the request when the taxpayer signs or the request will be rejected.

        Exception:

        Do not reject a request for a sticker only containing the SOR mailbox. TDS will reject the input if the SOR mailbox does not match the participant ID number.

      • Smudges, dots and printer lines anywhere on the request are not considered alterations. Please use judgement for alterations.

    4. No record is located.

    5. The Service is otherwise unable to deliver the transcript (e.g., a delegated user’s SOR mailbox is full).

    6. The requested product is delivered to the participant’s SOR mailbox.

    7. The request is rejected for any reason.

    Note:

    The participant will be responsible for all fees incurred by their delegated users.

  2. The IVES coordinator, Team manager and/or designated Quality Review employee(s) will be responsible for performing quality review for the program following established guidelines.

  3. The review of IVES work will evaluate adherence to program requirements and should involve reviewing new and completed work/batches submitted by participants and/or prepared by IVES clerks. The review includes:

    1. Verifying the number of requests in individual batches.

    2. Confirming that the Participant Number is present on the batch sheet.

    3. Ensuring that all Form 4506-T, Form 4506T-EZ or Form 4506-C listed on batch cover sheet are present.

    4. Making sure that all years requested are present on a Form 4506-T, Form 4506T-EZ or Form 4506-C.

    5. Ensuring that IVES batch number is present on batch cover sheet and acknowledgements.

    6. Providing feedback to the IVES team on errors that have been caused by employee action. The purpose is to raise awareness about error patterns and to ensure minimum impact on service to the participant.

System Downtime Procedures
  1. When the IVES system (Transcript Delivery System (TDS) or Employee User Portal (EUP)) is down, the following procedures will apply:

    1. Call Help Desk to submit Priority 1 KISAM ticket ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    2. After the ticket is submitted, send an email to RAIVS/IVES HQ and local campus P&A Analyst(s). State the issue, ticket number, and any additional information that is appropriate.

    3. Complete the Downtime log that is part of your weekly IVES Report. Some Sites may have their own form to fill out.

    Caution:

    If the system continues to experience down time, and the problem is not resolved after two hours, or if there are multiple occasions of shorter periods of down time, contact headquarters via email, at which time a decision will be made to switch to the backup system, which is IDRS.

Timeliness Guidelines for IVES Requests

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  2. IVES requests are worked on a First-In-First-Out (FIFO) basis. Use the EEFax time stamp to determine order of work and timeliness.

Photocopy and Miscellaneous Requests

  1. This subsection provides procedures for completing photocopy and miscellaneous requests.

  2. Photocopy requests include the following:

    • Copies of tax forms (individual, business, exempt organization, employee plans, etc.)

    • Copies of electronically filed (e-file) returns

    • Copies of "All Attachments" or "Other Documents"

    • Copies of IRS-prepared Substitute For Return (SFR)

    • Copies of requests with ID Theft indicator, follow procedures in IRM 3.5.20.2.8.2, ID Theft Procedures for Photocopy Request.

  3. Miscellaneous requests include the following:

    • Form 4442, Inquiry Referrals, for closed Underreporter or Audit Reconsideration cases

    • Form 8796, Request for Return/Information (Federal/State Tax Exchange Program)

    • Requests under United States Department of Agriculture (USDA) Agreement

Requests for Copies of Tax Forms and Managing Suspense Files

  1. Photocopy/National Archives and Records Administration (NARA) Project is a reimbursable project.

    Note:

    Form 709 is not stored at an FRC; they are stored at the C-Site in Independence, MO which is operated by Submission Processing

    1. NARA is responsible for Federal Records Centers (FRCs) and charges IRS an established fee to process a "reimbursable copy" request for documents retired to FRC.

    2. The remainder of the photocopy fee is reimbursed to the functions at your campus processing the requests.

  2. If a Form 4506 request is received in RAIVS at your campus with an original IRS received date of 45 days or older, process the request as soon as possible. Maintain FIFO order using the IRS received date. Use the decision table below.

    If ... And ... Then ...
    Request is for e-File or MeF return(s),   Process using normal procedures.
    Request is for paper-filed return(s) No response is received from Files after 21 calendar days,
    • Do not initiate a second or special request to Files.

    • Reject the request as unavailable.

    • Send the taxpayer a tax return transcript if available.

    • Refund the photocopy fee.

    Example:

    Aged Forms 4506 were transshipped to your campus for processing. The original IRS received date is older than 45 calendar from the date RAIVS received the transshippment at your campus. Follow the decision table above.

    Example:

    Forms 4506 were received in RAIVS 10 calendar days after the IRS received date. A RAIVS clerk did not begin processing the Form 4506 until 50 calendar days after the IRS received date. Do not follow the decision table above. Process as normal with instructions below.

    Exception:

    If receipts were delayed at your campus because of unusual circumstances, see IRM 3.5.20.3.1(4), Timeliness Guidelines for RAIVS Inventory.

  3. All requests initiated to secure tax forms from the Files area must be initiated as "reimbursable" requests (ESTABDR) unless instructed otherwise. Initiate the request from Files no later than 10 calendar days from receipt in RAIVS.

    Exception:

    Forms 709 can only be requested on Form 2275.

    1. Maintain suspense files by received date.

    2. Associate incoming responses, research, documents, etc. daily.

    3. Purge suspense files daily.

    4. Hold request open until a response is received from document holding area.

    5. Make at least one attempt to pursue charge-out information.

    6. Address problems with late responses through management channels as needed.

  4. If the request is made on Form 4506, Action 61 Guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, do not apply.

    1. A 30 day interim letter is not required. Form 4506 instructions include notification that it may take 75 calendar days to receive copies.

    2. Provide a status to the requester if the request is not completed within the 75 days stated on Form 4506 .

  5. All options need to be pursued before providing a transcript in lieu of the return, including notifying your manager/analyst.

    Reminder:

    If receipts were delayed because of unusual circumstances, see IRM 3.5.20.3.1(4), Timeliness Guidelines for RAIVS Inventory.

    If... Then...
    There is no response/no record received from Return Files at 21 days Submit a second request.
    There is no response/no record after an additional 14 days, Initiate a Special Search request using File Location Codes. . IRM 3.5.20.2.4, How Requests are Received.
    As of October 1, 2014, If there is no response/no record after 55 days Open a ticket on OS GetServices and follow IRM 3.5.61.24.1, Customer Feedback Process - Submitting Your Feedback.
    No record received from Return Files at 75 days and
    1. a response has been received from Special Search, and

    2. you have pursued the charge-out information, and

    3. management follow-up

    1. Provide a Return Transcript to the taxpayer.

    2. Refund the photocopy fee with an explanation that the return is not available at this time and you are providing a Return Transcript in lieu of the Return.

    3. The Requester may request it again at a later date.

  6. After 75 day time frame has expired with no response from Files, initiate a manual reimbursement.

    Note:

    Before initiating a manual refund, check IDRS to ensure original payment posted to the photo fee fund, and did not post to master File.

  7. When requesting documents from the Correspondence Imaging System (CIS) and a document request is for an adjustment document (e.g., Form 1040X), the CIS case must be printed out by the Files Section.

  8. Input the request using CC ESTABDX.

    1. Files personnel will pull the Form 5147, IDRS Transaction Record. This will show the (Correspondence Imaging System (CIS) Case ID # and can also be identified if the "CIS IND" contains a "1" .

    2. The CIS Case ID will be printed in the Remarks section of the Form 5147.

    3. A CIS document can also be identified on CC ENMOD or CC TXMOD by the CIS IND of "1" and/or a CIS Case ID Number.

  9. If transcripts are requested on Form 4506 , follow the relevant instructions in IRM 3.5.20.3 through IRM 3.5.20.3.8.

  10. Aging criteria are set for different products based upon the average time frames for case closure (See IRM 3.5.20.3.1, Timeliness Guidelines for RAIVS Inventory).

  11. Document your case history sheet (follow local procedures) with your actions, and notify the requester if there is a delay in processing.

    Note:

    Partially completed photocopy requests should not be held longer than 31 days before sending to the requester.

  12. If Forms 4506 are not timely received or processed by the RAIVS unit because of extended building closures, weather and safety procedures, program suspensions, or closures/delays in other functions used by RAIVS (e.g., FRC, Files, etc.), then RAIVS/IVES HQ will provide processing guidance. If an issue has been identified but has not been addressed, contact campus P&A staff to elevate to HQ.

PART PAID Procedures
  1. Review tax form requests for remittance amount.

    1. Notate request as PART PAID if insufficient payment for all tax periods requested was not identified during preprocessing .

    2. Reject request (See IRM 3.5.20.3.2), Rejecting Requests,

    3. Advise the requester that insufficient remittance was submitted,

    4. Refund payment.

General Guidelines for Tax Form Copy Requests
  1. Generally, different types of returns are destroyed after specific periods of time.

    Reminder:

    Returns which would have been destroyed are kept for a longer period of time if a case is open.

    1. Do not assume a return has been destroyed based on its age.

    2. Do not reject a request without first checking IDRS/CFOL to determine if subsequent activity has occurred on taxpayer account.

  2. Maintain good contact with Special Search, National Archives and Records Administration (NARA), microfilm units and other functions that service RAIVS function. This is critical to a smooth operation.

    Caution:

    If responses are not received from a servicing function in a reasonable period of time, management should contact the functional area for the status of the request. Do not simply re-input the request.

    If... Then...
    The original DLN has been renumbered and the document is still retrievable, Request the re-file DLN on IDRS using CC IMFOLT, CC BMFOLT, or CC TXMODA.
    Collection Statute Expiration Date (CSED) is later than the current date, Request the return.
    Research reveals the return has been destroyed, Research IDRS/CFOL or CC IMFOLV (see table below).
  3. Separate requests should be entered for each tax period requested.

    Note:

    Request is for copies of Quarterly BMF Returns and the year is only present, for instance 2011. Then process the request using the last period of the tax year, for instance 12-30-2011. Pay specific attention to dollar amounts as to how many quarters are being requested if only years are listed.

    Note:

    Due to the retention period of Form 706 and Form 709, both on-line and microfilm should be checked for accounts removed to retention.

    Reminder:

    Files may archive documents a little differently, (i.e., sometimes two inputs are required to retrieve Form 1040EZ if Form W-2 was separated from the documents.)

    If... And... Then...
    IDRS/CFOL research reveals that the requested tax module was moved to retention register,   Check to see if the Retention Register Module is on-line using the appropriate command code:
    • CC IMFOLR,

    • CC IMFOLT,

    • CC IMFOLV,

    • CC BMFOLR, or

    • CC BMFOLE

    The DLN can be secured, The return has not been destroyed, Request the return (See Document 12990, Records Management, Records Control Schedule for Service Center Operations.

    Note:

    Review IRM 21.2.2.5.9, On-Line Retention Register, for guidelines.

    The return is unavailable through ESTAB, TRPRT, or has been destroyed, It is not a third-party request,
    1. Provide the return transcript if available (current and three prior years) or account transcript if older using TDS.

    The return is unavailable through ESTAB, TRPRT, or has been destroyed, It is a third-party request,
    1. Provide the taxpayer with the return transcript if available (current and three prior years) or account transcript if older using TDS.

    2. Notify the taxpayer and the third party appropriately.

    The return is unavailable through ESTAB, TRPRT, or has been destroyed, No return information is available through TDS,
    1. Close case.

    2. Notify the requester.

  4. Requesters using Form 4506 are directed to submit requests to the campus indicated in the instructions (based on the state in which they resided when the return was filed). However, you may receive requests which should have been sent to another campus.

    1. Work the request at your campus.

    2. Do not reject a request with instructions that the requester submit the request to another campus.

    3. Do not transfer requests to another campus for processing unless a specific agreement exists between campuses.

    4. If an agreement does exist and case is transferred, notify the taxpayer his/her case is being transferred.

    5. Refund any photocopy fee deposited by your campus if a return is not found.

  5. Local management can determine if a request should be expedited.

    1. Use ESTAB, Request Code V, (ESTABV) to expedite a request.

    2. Secure supervisory approval.

    3. Keep the expedite request volume to a minimum.

  6. Up to eight tax periods can be requested on Form 4506.

  7. Do not reject a request because more than the allowable number of periods are listed.

  8. If taxpayer requests only page 1 of Form 1040, provide front and back of Form 1040 .

    Note:

    When providing copies of tax returns of partnerships, S corporations, trust or estates (Form 1065, Form 1120-S, Form 1041, Form 709, and Form 706), attachments, schedules or other listings that include entity information (i.e., name, address, TIN.) of taxpayers other than the filing entity or the requesting party must be removed. For example, a taxpayer requesting a copy of Form 1065 may only obtain a copy of the Form 1065, Schedule K, and the taxpayer's own Schedule K-1.

  9. If the taxpayer requests copies of a specific form from their tax return, only copy and send the specified form (e.g., only Form W-2 is listed on Line 6 of the request). This is all the taxpayer is authorizing for disclosure.

  10. If the IAT iTV Tool results indicate ID Theft only under W&I and/or provides the pop-up box stating do not send wage and income documents, include copies of Forms W-2 that are attached to the requested return. These are part of the actual document that was sent in by the taxpayer.

    Caution:

    W&I transcripts may not be provided.

Requests for Copies of Exempt Organization Returns
  1. An Exempt Organization (EO) or a person from an exempt organization can request a copy of the organization's return which is available for public inspection using Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form or submitting a written request.

    Note:

    For BMF signature comparison refer to IRM 11.3.2.4Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e).

  2. Available Exempt Organizations (EO) forms includes the following:

    • Form 990

    • Form 990-EZ

    • Form 990-PF

    • Form 990-T (filed after August 17, 2006)

    • Form 5227 (filed after December 31, 2006)

    Reminder:

    Form 4506-T may be used for requests from the general public.

  3. All EO requests on Form 4506-A, or written requests without payment, are worked by the Ogden Campus. Any request for a copy of an EO return received on a Form 4506-A at a site other than Ogden should forward the request to:

    Ogden IRS Campus

    Mail Stop 6734

    1973 N Rulon White Blvd

    Ogden, UT 84404

  4. All EO requests on Form 4506 or Form 4506-T should be worked in the site it is received.

  5. The instructions for Form 4506-A lists the photocopy fees for the copies requested. Form 4506-A requires payment per page.

  6. Form 4506 should be used if a complete copy of the return (including all attachments) is requested.

Requests for Copies of Employee Plans Own Return
  1. An employee benefit plan or a person from an employee benefit plan may request a copy of its Form 5500, Annual Return/Report of Employee Benefit Plan, or Form 5500-SF, Short Form Annual Return/Report for Small Employee Benefit Plan. Only the Department of Labor (DOL) can only provide copies of the Form 5500 and Form 5500–SF. They are available at the following address:

    Department of Labor

    Public Disclosure, Room N-1513

    Pension and Welfare Benefits Administration

    200 Constitution Avenue NW

    Washington, DC 20210-1111

  2. Public Disclosure requests for Employee Plan Form 5500 Series (except for Form 5500-SF) should be sent to the Department of Labor at the address in Item (1) above.

  3. Public requests for copies of Form 5500-EZ with a plan year prior to 199912 and after 200901 can be routed to the following address for processing :
    Internal Revenue Service
    1973 North Rulon White Blvd.
    Attn: EP Accounts Mail Stop 6552
    Ogden, UT 84404

  4. If a request is received for Plan Years ending 199912 - 200812, return the request to the filer telling them the Form 5500–EZ for the Plan Period requested is unavailable and we cannot provide them with a copy.

    Note:

    Form 5500–EZ filed between 199912 and 200812 are no longer available. The IRS and/or DOL no longer have access to the Form 5500–EZ images to fill the requests for a copy. Form 5500-EZ is historical as of 12/10/2009.

Requests for Copies of "All Attachments" or "Other Documents"
  1. Process requests received (except on Form 4442) with statements such as "all attachments" or specifically for "other documents" as follows:

    If ... Then ...
    Request states "all attachments," Process request following normal procedures, providing return and schedules as originally filed.
    Request asks only for documents not part of original return filing, such as Examination reports or Statutory Notice of Deficiency, Research to see if case is open in Examination (TC 420) or Underreporter (TC 922) function.
    The case is open in Examination or Underreporter,
    1. Refund any payment.

    2. Notify function that the taxpayer is asking for a copy of specific documents related to an open case.

    3. Provide the function with a copy of the request.

    4. Notify the taxpayer that the request has been referred to the appropriate function.

    The case is not open in Examination or Underreporter, See IRM 3.5.20.5.3, Requests for Closed Underreporter or Audit, Requests for Closed Underreporter or Audit Reconsideration Cases, for processing procedures.
    Request is for a copy of an amended return,
    1. Process as regular photocopy request, using CC ESTABDR for DLN (Document Code 54) of amended return.

    2. Do not reimburse payment.

    Request asks for return and documents not a part of original return filing, and not items mentioned above,
    1. Process request for copy of return.

    2. Advise requester other items must be requested under Freedom of Information Act (FOIA) and include Notice 1356 .

    Request is only for copies of items requester did not send to IRS, or were not provided a copy during normal processing. (This includes internal IRS documents.)
    1. Reject request. (See IRM 3.5.20.3.2, Rejecting Requests)

    2. Reimburse any payment.

    3. Advise requester that request must be submitted under FOIA and include Notice 1356. Send an email to *Disclosure if questions arise.

  2. The Ogden RAIVS unit processes requests for copies of Form 8038 series and Form 8328 information returns filed by issuers of Tax Exempt bonds. IRM 21.7.7.7, Tax Exempt and Tax Credit Bonds (TEB) Background, provides background/clarification, definitions, MFT codes, document codes, and report numbers.

    1. Make sure the requester is authorized to receive the information. The requester must be an official of the municipality, such as a Director of Taxation. See IRM 11.3.2.4.5, Government Agencies, for additional disclosure authorization information. If you are in doubt, send an email to *Disclosure with your question and authorization documentation/information. Based on the response, process or reject the request.

    2. To obtain the return, use CC TXMOD or BMFOL using TXMODAXX-XXXXXXX MM RRR TTTTTT or BMFOLRXX-XXXXXXX MMTTTTTRRR . X = EIN, M = MFT, R = Report Number, and T = Tax Period.

    3. Returns processed prior to 2001 are identified with a TC 973, with a triple zero (000) Report Number. There may be multiple TC 973 per tax period. Each TC 973 represents a separate return. TC 973 information can be displayed via CC BMFOLT.

    4. Returns processed 2001 and subsequent, are identified with a TC 150. There is only one TC 150 per account.

Current Year Return Copy Requests
  1. Process current year requests by researching IDRS for a pending or posted return.

    If ... And ... Then ...
    Request is for a copy of current year return ONLY, Research reveals current year is not posted, Advise taxpayer to resubmit the request in 30 to 60 days after they have filed their return and refund the money.
    Request is for a copy of current year return only, Research reveals return has been received by IRS (i.e., TC 610, Remittance with Return) but not posted,
    1. Suspend request for two weeks.

    Return is not posted after suspense period,  
    1. Reimburse payment.

    2. Advise taxpayer there is no record of the return and to resubmit their request 30-60 days after they have filed their return.

    3. Close IDRS control.

    Request is for copies of multiple tax periods including current year return, Research reveals current year is not posted,
    1. Process other tax periods on request.

    2. If suspense is required, search current year again after two week suspense period.

    3. Initiate a reimbursable copy request for return.

    4. If still no posting,

      • reimburse payment, and

      • advise taxpayer there is no record of the return and to resubmit their request 30-60 days after they have filed their return.

    5. Close IDRS control.

    Research reveals a return posting,  
    1. Initiate a reimbursable copy request for the return using ESTABDR.

Electronically Filed (E-File) and Modernized e-File (MeF) Returns
  1. IRS E-FILE returns are currently filed in six centers and can be identified by a unique File Location Code (FLC). The first two digits of the DLN indicate file location code as follows:

    If DLN Begins With... Then Return Filed at...
    16 (14 - Secondary FLC filing season 1998)) Andover
    20 (Formerly 98, which is now obsolete) Austin (International returns, Form 2555, Form 2555-EZ, Form 8833, Form 8854, Form 8891 or Foreign Country address indicator "3" )
    21 (Formerly 66, which is now obsolete) Austin (U.S. Possessions addresses and returns containing U.S. Possession forms)
    30 (32 - Secondary FLC) Philadelphia
    35 and 38 (35 - Secondary FLC for 1998, FLC 55 before 1997) Cincinnati
    70 (79 - Secondary FLC) Kansas City
    76 (75 - Secondary FLC for 1998, FLC 85 before 1997) Austin
    80 (90 - Secondary FLC) Fresno
    93 (92 - Secondary FLC for 1998) Ogden

  2. When a taxpayer files an electronic return, the return consists of electronic data, therefore, no paper form is available through Files. A taxpayer files electronically:

    • Through a preparer E-File, or

    • On-Line (On a personal computer)

  3. Beginning with Tax Year 2007, Electronic Return Originators (ERO) can e-file individual income returns only if the returns are signed electronically using either the Self-Select or the Practitioner Preparer Identification Number (PIN). EROs will no longer use Form 8453 as a signature document, but will use a re-designed Form 8453, U.S. Individual Income Tax Transmittal for an e-file Return, to transmit supporting paper documents that are required to be submitted by the ERO to the IRS.

  4. Taxpayers who file electronically for TY 2000 - 2006 and subsequent can choose to use the Self-Select Personal Identification Number (PIN) option Form 8453-OL with a signature. No paper form is available through Files.

  5. When working cases where the signature document is required for an electronically filed return, you may research IDRS in one of two ways to determine if you should request a Form 8453 or Form 8453-OL from Files:

    1. Use Command Code TRDBV.

    2. Enter the ACC CODE (access code) associated with the return.

    3. Under the heading ACC CODE, look for the literal JURAT-INFO or SIGNATURE. If either are present, the taxpayer has used the Self-Select Option to sign the return.

    4. Enter the ACC CODE associated with the literal JURAT-INFO or SIGNATURE and the information will be displayed. If this is a joint return, there should be two JURAT screens, one for the primary signature and one for the secondary signature.

      Caution:

      In the case of a joint return, if the primary taxpayer chooses to use a Self-Select PIN option, the secondary taxpayer must also use this option to sign the return.

    5. Identify by Document Code in DLN - (xxxDC-xxxxxxxx-x). For E-FILE of On-Line returns, use FLC code. See Document 6209, IRS Processing Codes and Information, for listing of FLC codes.

  6. For available tax years:

    1. Use CC TRPRT to obtain tax return data.

      Note:

      To retrieve the returns you will use Control D.

    2. Use CC TRDBV to request the signature document.

    3. Review CC TRDBV for a PIN.

      If... Then...
      A PIN is identified, There will be no Form 8453 or Form 8453-OL . The PIN is the signature.
      CC TRPRT does not indicate a PIN was used,
      1. Request Form 8453 or Form 8453-OL using CC ESTAB.

      2. Annotate the remarks section of CC ESTAB with "Form 8453, Form 8453-OL only."

  7. If research indicates the tax return is MeF, follow the instructions below to print a copy of the tax return.

    • On MeF filed returns, the literal "MeF" will show to the left of the DLN.

    • You will need to enter through EUP, Application: MeF IMF Tax Return & Ack Prod or MeF BMF Tax Return & Ack Prod, then research the TIN for the return.

    • You can print the return directly to your local printer from the MeF page.

      Note:

      When printing a MeF return, be sure to adjust page set-up margins to Right (R)/Left (l) to .25 and Top (T)/Bottom (B) to .25. Otherwise the line amounts will not display on the printed page.

Requests for Copies of Substitute for Return (SFR)
  1. Substitute for Returns (SFR) are documents prepared by IRS in order to process assessments of tax for both IMF and BMF returns.

  2. The documents are usually blank except for words "Substitute for Return" across the top.

  3. On CC TXMOD, the SFR indicator will be marked for both IMF and BMF returns.

    1. Reject the request back to the taxpayer.

    2. Refund any photocopy fee submitted.

    3. Provide a Return Transcript (if available). If return transcript is not available, send taxpayer an account transcript.

      Note:

      Do not send the account transcript if the request is for a third party.

      Exception:

      Do not send a transcript if there is an ID theft indicator, the request is incomplete or the request does not pass authentication (TIN mismatch, address mismatch, etc.)

    4. Advise the requester that a request for the copy of the substitute for return must be made under FOIA to
      IRS
      Disclosure Scanning Operation 93A
      Post Office Box 621506

      Atlanta, Georgia
      30362-3006.

    5. Include Notice 1356 for information about how to request the copy under FOIA.

Follow-Up Procedures for Requesting Original Tax Forms From Return Files
  1. Make every attempt to locate the original tax form requested.

    Reminder:

    Only the following campuses have Underreporter functions: Atlanta, Austin, Brookhaven, Fresno, Ogden and Philadelphia.

    If... Then...
    The return is charged out to another function,
    1. Contact the function where the document is charged to secure a copy of the return.

    2. Advise them you are responding to a paid request for a copy of the return.

    3. Ask for an expeditious response.

    Note:

    Agreements should be negotiated with areas that keep large volumes of returns for extended periods of time.

    The return is charged out to Underreporter Function (check for TC 922 on IDRS),
    1. Contact Underreporter to secure a copy of the return.

    2. If Underreporter indicates the return has been re-filed, initiate another reimbursable copy request.

Review of Photocopied Tax Form
  1. When you receive a copy that you have requested, sending the copy to the requester must take precedence over other work, except for IVES.

    1. Review the documents received for completeness.

    2. Compare the signature(s) on the return or copy against the signature(s) on the request.

      IMF Signature(s) BMF Signature(s)
      Use standard processing procedures. Also, refer to IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e). For authority refer to IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC Section 6103(e).

      Reminder:

      If the signature comparison is questionable or missing on the records pulled from the return files, and IDRS research shows the "current address" or "address at time of filing" that was submitted on the request matches the "address of record" , then continue working the request.

    3. Make a copy if original document is received.

    4. Ensure all forms and schedules are present.

    5. Expedite follow-up requests for missing items. Mark written requests "Follow-up Documents Missing."

    6. If you think there are documents which cannot be released except under FOIA, send an email to *Disclosure asking if the request should be processed as normal or rejected as FOIA. If advised to reject, notify the requester that these documents must be obtained under FOIA include Notice 1356. For information on how to handle an SFR see IRM 3.5.20.5.1.8, Request for Copies of Substitute for Return (SFR)

    7. Stamp first page only "Photocopy," unless the document is an electronic return, and each page already has "TRPRT PRINT DO NOT PROCESS" printed on it.

    If... Then...
    Form W-2 is not attached to the return, Request a transcript of W-2 information through IDRS or TDS (if available) and continue processing request.

    Exception:

    You will not send W-2 information, if while conducting research on IAT and the ID Theft pop-up box indicating not to send W-2s was present.

    Unable to locate a return posted for the requested tax period,
    1. Notify the customer we are unable to locate a return in our files with the information provided and no further action can be taken on the request.

    2. Provide a return transcript, if available. (See IRM 3.5.20.3.4, Return Transcript Requests)

    3. Reimburse payment. See (IRM 3.5.20.5.1.12.1., Reimbursing Prepaid Photocopy Fees)

Certified Copies of Tax Forms
  1. There are two types of certified copies:

    • Informal certification

    • Formal certification

  2. If the taxpayer requests a certified copy, use the informal certification process to fill the request.

  3. Delegation Order 11-5, provides authority to certify Authenticity of Official Documents. Delegation Order 11-5 authorizes the Submission Processing Field Director, the Data Conversion Operation (DCO) Program Manager and the DCO Department Manager to certify documents. This authority may not be redelegated. See IRM 1.2.2.11.5.

  4. Prepare informal certified copies as follows:

    1. Prepare copy of return per guidelines in IRM 3.5.20.

    2. Stamp first page with "certification" stamp bearing the appropriate signature. (All pages of return should be bound together using stapler or similar method, indicating that all pages are included under certification.)

    3. An example of acceptable verbiage for certification is Authentic IRS Reproduction. Per IRC Section 6103(p)(2)(c), this photocopy has same legal status as if it were original.

    4. Deliver informal certified copy of tax forms using IRM 3.5.20 procedures.

    If... Then...
    A certified copy of the return cannot be provided, Send the taxpayer a return transcript, if available, using the informal certification process.
    The return transcript requested is older than the current or three (3) prior years,
    1. Advise the requester that the information is not available.

    The request is to certify a Non-Filing or a Non Record,
    1. Stamp the letter with the informal Certification Stamp.

  5. A Formal Certification, (usually referred to as Blue Ribbon), is not performed by RAIVS.

  6. IRS employees (usually Disclosure or Compliance) identify the need, generate the request through the National Standard Application and process, or send it to the appropriate campus function for processing, (usually Data Conversion Branch).

  7. RAIVS may be asked to retrieve the return from a Federal Records Center.

Prepaid Photocopy Fees
  1. If a copy of a return cannot be provided, RAIVS will:

    • provide a return transcript to the taxpayer, if available, and

    • refund the fee to the taxpayer or third party indicated on Form 4506.

      Note:

      If the return is received after the refund has been issued to the taxpayer or third party, do not send the return. Send the return back to Files if the original was received.

  2. Accounting for Photocopy fees:

    1. Photocopy fees are not tax payments and should not post to the taxpayer's master file account or be considered for offset to the Treasury Offset Program (TOP).

    2. Payments are detached from Form 4506 by Receipt and Control (R&C) or by RAIVS employees working within the R&C area.

    3. R&C deposits payments into a special Revenue Accounting Control System (RACS) Account 6310, Treasury Account 20X6877.

    4. Receipts and adjustments are reflected on RACS Report 0129.

    5. The net income is recorded in the undispersed Appropriation Account Ledger File Tracking System (FTS) 6653, Account 20X6877.

    6. Once the funds are deposited, Beckley Finance Center transfers the funds into the Internal Revenue Administrative Appropriation Accounts.

    7. If, at any time, the photocopy fee is found erroneously posted to the taxpayer's tax account, prepare Form 2424, Account Adjustment Voucher, to transfer the credit from the master file to the RACS account. Forward the completed Form 2424 to Accounting.

  3. The R&C employee or the RAIVS employee working within the R&C area will take the following actions:

    1. Notates the money amount on Form 4506 with a green rocker to indicate receipt. (The paper Form 4506 is the record of payment.)

    2. Sends the Form 4506 to RAIVS for processing.

  4. Earnings are recorded in Project 110, Taxpayer Photocopy, on the Automated Financial System (AFS).

  5. There are no reimbursable earnings for expenditures related to requests associated with dishonored checks or in instances when photocopies are provided free of charge. All such expenditures must be absorbed by appropriated funds in the financial plan(s) concerned.

  6. Additional information can be found in IRM 3.17.63, Redesign Revenue Accounting Control System, and IRM 3.8.44, Campus Deposit Activity.

Refunding Prepaid Photocopy Fees
  1. The following criteria require use of the prepaid photocopy refund process:

    1. Refund prepaid photocopy fees when a copy of the return cannot be provided.

    2. Refund any overpaid portion of prepaid photocopy fees.

    3. Refund prepaid photocopy fees when requests are rejected.

  2. Process refund for prepaid photocopy fees as follows:

    If ... And ... Then ...
    Box 9 is not checked, Name on line 3 matches taxpayer name on line 1a or line 1b, Use line 3 to issue refund.
    Box 9 is not checked, Name on line 3 does not match taxpayer name on line 1a or line 1b, Research RTR for correct refund information.
    Box 9 is not checked, Third-party information is present on line 5, Research RTR for correct refund information.
    Box 9 is not checked, Taxpayer is deceased and the Executor, Administrator, etc. information is not listed on line 3 or line 5, Research RTR for correct refund information. Do not issue a refund to a deceased taxpayer.
    Box 9 is checked, Third-party information is present on line 5, Use line 5 to issue refund.
    Box 9 is checked, Third-party information is not present on line 5, Research RTR for correct refund information.
    Photocopy request is rejected and/or fees are not required, There is no green rocker amount on the request, Research RTR for fees paid and refund information.
    1. Use the National Standard Application (NSA), Photocopy Fee Refund System (PHOREF), to initiate refunds. It mandates managerial approval of all refunds. See User Guide (available in the unit or by downloading from the Help section within PHOREF). See IRM 3.5.20.5.1.12.1 (3)

      Note:

      Refunds over $1000.00 cannot be entered in PHOREF. You will split the cost and have two refunds numbers.

    2. Note refund amount on original Form 4506 and/or case history sheet (Follow local procedures) attached to the form.

    3. Input the refund details in the Remarks section in PHOREF if required by your campus. Examples of refund details are listed below and are not all-inclusive. Refer to local procedures for campus-specific requirements.

      PHOREF Detail Examples
      • Rejected years (e.g., Rejected 2015-2018)

      • Rejection reason (Altered, signature, IDT, etc.)

      • Where refund is sent (to TP, to 3rd party)

      • If box 9 was checked (box 9, no box 9)

      • If RTR was verified (RTR checked)

      • Any other important details or as required by the campus

    4. Input each refund item and amount on the PHOREF LOG provided by HQ. Refunds must be separated between requests received in the current fiscal year (FY) and requests received in the prior FY. Use the received date stamp on Form 4506 to determine the correct date. The FY begins on 10/01 and ends on 09/30 the following calendar year (e.g., FY20 runs from 10/01/2019 - 09/30/2020). Follow local procedures.

      Example:

      If the current date is 12/03/2019, a request with a received date stamp of 09/20/2019 would be considered prior year. If the current date is 12/03/2019, a request with a received date stamp of 11/15/2019 would be considered current year.

      PHOREF LOG Input
      • Use a new log for each report period, ensuring the log does not contain data for refunds previously processed by Accounting.

      • Input the refund amount and received date of the Form 4506 under the appropriate columns based on when the request was received (current year or prior year).

      • The log will provide total item counts and amounts for current and prior year refunds for use on the Photocopy Refund Report Summary generated by the Photocopy Refunds Authorization Report (see below).

    5. The system will initiate correspondence to the requester about the refund.

    6. RAIVS will review the Quality Review Listing against the Form 4506 for accuracy before sending the PHOREF package to Accounting for processing.

    7. When processed, file the original Form 4506 and any other forms and authorization.

  3. Once a week, or as mutually established by RAIVS and Accounting, the RAIVS unit will process the pending photocopy refunds in the Photocopy Fee Refund System (PHOREF).

    Caution:

    These procedures should not be completed until RAIVS is ready to submit the PHOREF package to Accounting. Some reports may only be produced once and should not be produced again until Accounting has processed the previous PHOREF package. Refer to the PHOREF user guide for details on specific reports.

    1. Run the Duplicate Name, Duplicate Address and Duplicate TIN reports, and address any discrepancies.

    2. Review the Quality Review (QR) Listing against the corresponding Forms 4506 for accuracy. If an item requires correction, delete the record and input with the correct information.

      Verifying QR Listing
      • Verify entity information (e.g., name, address, etc.).

      • Verify dollar amount of refund.

      • Verify refund amount was deposited by IRS using the green rocker amount edited by Receipt & Control or RTR research.

        Caution:

        Do not refund more than the amount deposited.

      • Verify that box 9 on Form 4506 is checked if refund is sent to a third party.

        Exception:

        Refund should be sent to the authorized party on decedent accounts if box 9 is not checked. RTR research may be necessary.

    3. Supervisor role: verify and authorize each day’s PHOREF inputs using the Supervisor Authorization List. Print and verify the Authorized List report for each day against the entries in the PHOREF LOG.

    4. Supervisor role: generate and print the Final SPS Listing for the date range of authorized, unprocessed refunds.

    5. Supervisor role: print the Photocopy Refunds Tape Report and the Photocopy Refunds Authorization Report.

    6. The Photocopy Refunds Authorization Report will produce a page titled "Photocopy Refunds Report Summary" . Complete the summary page as follows:

      Completing Photocopy Refunds Report Summary
      • Use the information from the report summary to complete the top of the PHOREF LOG.

      • Compare Item Count and Total Refunds to the PHOREF LOG and ensure figures match.

      • Use data from the PHOREF LOG to edit prior and current year item counts and refund amounts underneath "Total of Refunds" on the report summary. Ensure the sum of prior and current year figures equals the total amounts on the summary page.

        Example:

        Prior: $5000 with 75 items. Current: $12000 with 150 items.

      • Digitally sign the summary page in the designated area.

        Note:

        Only an Authorized Manual Refund Approver with a current Form 14031 on file with Accounting may sign. The digital signature must be formatted as stated in IRM 3.17.79.3.5.5, Manual Refund Digital Signature Requirement.

    7. Send the items listed below to Accounting. Follow local procedures.

      Accounting PHOREF Package
      • Completed and signed Photocopy Refunds Report Summary.

      • Authorized Lists.

      • Photocopy Refunds Tape Report.

      • Final SPS Listing.

    8. Accounting Operations will verify that the Photocopy Fee Refund data for scheduling and certification is accurate and corresponds to the Final Photocopy Fee Refund listing signed by the Authorized Approving Official. Once the Photocopy Fee Refund data is determined to be correct and has been “approved’ by Accounting, they will release the refunds to the Bureau of the Fiscal Services (BFS) for processing. See IRM 3.17.79.8.3, Refunds or Reimbursement of Photocopy Fees (Form 4506).

      Caution:

      Do not create a new PHOREF package until Accounting has notified RAIVS that the previous package was approved and submitted to BFS.

Undelivered Refunds and LMTD Pay Cancellation
  1. The undeliverable photocopy fee refunds, SF 1098, Schedule of Canceled or Undelivered Checks, and IRS Miscellaneous LMTD Pay Cancellation Listing are forwarded to the RAIVS unit.

  2. RAIVS will process as follows:

    • Research listings,

    • Search "returned refunds" file,

    • Search "undeliverable file" , or

    • locate original request, if available.

      If ... And... Then ...
      Research reveals an IRS error when issuing the check,  
      1. Process a new check.

      2. Notate actions taken on the listings.

      3. Maintain the listings for 60 calendar days from receipt. (These listings are evidence that photocopy fee checks were returned/canceled).

      Taxpayer inquires about non-receipt of refund, the credit is found,
      1. Reissue the check.

      2. Verify the correct address is used.

      Reminder:

      Government checks are valid for one year after issue date.

      An inquiry is received regarding a refund of photocopy fee, research indicates
      • the refund was made,

      • no SF 1098 is located, and

      • it is less than one year

      1. Contact Refund Inquiry and request a tracing action be initiated.

      2. Follow procedures given by Refund Inquiry and reissue the check or file the inquiry.

      3. Notify taxpayer of the resolution.

Returned Photocopy Refund
  1. When an IRS prepaid photocopy fee check is returned by taxpayer, Refund Inquiry will take the following actions:

    1. Acknowledges receipt of check.

    2. If the returned check is older than one year, Refund Inquiry will also stamp the check non-negotiable and forward to the RAIVS unit as part of the case file.

    3. Sends SF 1098 to the RAIVS function when the credit is redeposited.

  2. RAIVS function will:

    1. Maintain a file of returned photocopy refunds for at least 60 calendar days from date received in RAIVS. Then purge and destroy.

      If ... Then ...
      The taxpayer's correspondence does not indicate the reason for return, or provide guidelines for disposition of credit,
      1. Contact the taxpayer for clarification and instruction.

      2. Advise the taxpayer a request is needed to issue a second refund.

      Taxpayer returns a photocopy refund, because it should have been paid to the Third Party, but box 9 of Form 4506 was not checked,
      1. Ensure all required information is on the taxpayer correspondence

      2. Attach the taxpayer correspondence to the Form 4506 for records purposes

      3. Send the refund to the third party

      A credit is applied to a tax account, Attach correspondence to payment voucher.
      A returned refund check is older than one year. (Check is no longer valid after one year) Maintain a file of returned photocopy refunds for at least 60 calendar days from date received in RAIVS. Then purge and destroy.

Dishonored Checks for Copies of Tax Forms
  1. Dishonored checks for prepaid photocopy fees are processed by the Accounting Operation. They can be identified as such by the word "Photocopy" , or "Form 4506" encoded on the back of the check when it was initially processed.

  2. Accounting will:

    1. Prepare Form 8157, Check for Copy of Tax Return Not Accepted by Banks.

    2. Mail Part 1 and 2 to the taxpayer along with the dishonored check.

    3. Advise the taxpayer to send a replacement payment.

    4. Send a photocopy of the check with a copy of Form 8157 to RAIVS.

  3. RAIVS will take the following actions on dishonored check requests:

    1. Locate the request in process.

    2. Close the controls if the document request has not been completed.

    3. Advise the taxpayer that the request will not be processed due to the dishonored check.

    If... Then...
    A request for reimbursable copy was already initiated, Hold the original request form in suspense until a response is received.
    A replacement check is received within 45 days, Continue processing the request.
    No response is received within 45 days,
    1. Close the controls.

    2. Advise the taxpayer that the request will not be processed due to the dishonored check.

    3. Retain the original request, along with a copy of the dishonored check and Form 8157 (if one was received from Accounting).

Requesting Photocopies of Form 706

  1. Form 706, United States Estate Tax Return, is required to be filed by a decedent’s representative when an individual dies "with assets totaling a certain threshold determined annually" . An estate representative may be:

    • Surviving Spouse

    • Individual appointed by a court

    • Trustee

    • Heir

    • Family members with a material interest under IRC 6103(e).

  2. Form 706 paper tax returns and electronic account data is stored by IRS for 75 years. Paper tax returns are stored at one of several Federal Records Centers, and the account data is stored on one of many systems, including online, online retention, retention, and microfilm.

  3. Form 706 is a Business Master File Account (BMF) account with few options for Internal research. The following internal tools are NOT available for Form 706 and should not be used to research or provide data:

    • TDS except for printing transcripts after authorization has been confirmed,

    • IVES

  4. Form 706 is identified with MFT 52 and uses six zeros (000000) for the tax period in all cases. The TIN requires a "V" definer (e.g., 000-XX-1234V)when researching IDRS.

  5. A non-IRS durable power of attorney or a Form 2848 signed prior to the decedent’s date of death expires on the taxpayer’s date of death. However, a new Form 2848 signed by the estate’s authorized representative after the decedent’s date of death is valid for the administration of the decedent’s estate and will appear on CFINK. In addition to the Form 2848, it is possible that Part 4 of Form 706 provides required authorization and is recorded on CFINK.

  6. The individual that signs the request must be authorized to act for the decedent under IRC Section 6103(e) and provide documentation to substantiate the authorization. Once the signature has been verified, then any person or company can be named on Line 5 as a third party.

  7. After verification of the Requestor you will determine if the Form 706 has been filed. Research for a posted TC 150 following these steps until all have been exhausted:

    1. BMFOLI Format: BMFOLIXXX-XX-XXXXV52000000

    2. BMFOLT Format: BMFOLTXXX-XX-XXXXV52000000

    3. BMFOLV Format: BMFOLVXXX-XX-XXXXV52000000

    4. MFTRA Type C and Type E Format:
      Format: MFTRA
      XXX-XX-XXXX,C,IDRS Number, Name and Stop Number
      R,E,R,R

    5. Microfilm Request using Form 3774

  8. Requesting an Original Form 706 from Federal Records Center

    1. Using the transcript of the account, determine the controlling DLN:
      - A refile DLN is assigned to a tax return after classification or examination. An "X" after a DLN indicates the original return is filed behind that DLN. Always use the DLN with the "X" after it as the controlling DLN, if available.
      - If an "X" is not found on the transcript, the controlling DLN is the DLN following the TC 421 posting.
      - The majority of Forms 706 filed since 1980 are stored at the Dayton Federal Records Center. Check with the Special Search Unit when searching for a Form 706 prior to 1980 to determine the correct FRC to make the request for the original tax return.

    2. Complete Form 2275 using data from the MFTRA, BMFOL and/or Retention Register by completing the following
      - Part A: Boxes 1, 2, 4, 5, 6, 9, and 10
      -Part B: Boxes 11, 12, 12A, 12I, 13, and 14
      - Part C: Box 19 Provide the date of death and the specific year.

Requesting Form 706 Transcripts
  1. Follow procedures in IRM 3.5.20.5.2 paragraphs 1 - 7

  2. Use the following to retrieve transcripts:

    • TDS

    • MFTRA X
      - MFTRA
      - XXX-XX-XXXX, V, Tax Period is 000000, IDRS Number, Name and Stop Number

    • Microfilm Request using Form 3774

Requests for Closed Underreporter or Audit Reconsideration Cases

  1. Form 4442, Inquiry Referral, is used to request copies of closed Underreporter or Audit reconsideration cases.

    1. RAIVS will work Underreporter requests for tax year 1992 and prior.

    2. Underreporter requests for tax years 1993 to current are worked in Underreporter.

  2. IRM 21.3.1.5.54, Copies of CP 2000, CP 2501 , or Letter 2893C, provides procedures for responding to requests.

  3. The IRS employee who completed Form 4442, assumes responsibility for disclosure of information requested. RAIVS employees do not need to take further action regarding authorization for disclosure.

  4. FOIA requests or Form 4442 s requesting FOIA information must be made under FOIA guidelines. Advise the requestor that a request must be made under FOIA guidelines and include instructions.

Receipt and Review of Form 4442 for Processing
  1. In general, the only Forms 4442 which should be received and reviewed in RAIVS are the following:

    1. Requests for closed CP 2000 for tax year 1992 and prior. See IRM 21.3.1.5.52, Status of Individual Master File (IMF)Underreporter Cases, and/or IRM 21.3.1.5.53, Resolving or Referring Underreporter Cases.

    2. Requests for closed Audit Reconsideration cases per IRM 21.5.10.4.4, Request for Copies of Audit Reports. (CSRs referring bulk requesters should be asking the requesters to call RAIVS.)

    3. Reject handwritten requests back to the originator and advise them to fill out Form 4442 for such requests.

  2. Review Form 4442s for completeness and validity. The following items must be present to be considered complete:

    • Part I Box 1 Employee's Name

    • Part I Box 3 Received Date and Time

    • Part I Box 4 Location

    • Part I Box 5 Referring To

    • 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 or 14 Current Address or Address on Return or Last Known Address (If different from Current)

    • Part II Box 17 Tax Period

    • Part III Section B Taxpayer Inquiry/Proposes Resolution

  3. Send Form 4442s that meet any of the following criteria to Campus Referral Coordinator within four (4) days of receipt:

    • Form is incomplete

    • Form is not timely filed

    • Form was filed at the wrong location

    • Request is for a copy of CP 2000, CP 2501, or Letter 2893C for tax year 1993 or subsequent

Processing Form 4442
  1. Once initial review is completed, process a complete and valid Form 4442 as follows:

    If... Then...
    A request is for an Audit Report, Obtain a copy from Exam RGS (Report Generation Software). A complete Audit Report consists of the following:
    • Form 4549, Form 4549A, or Form 4549B

    • Form 886 or Explanation Form 886-A.

      Note:

      If the How To Pay Your Taxes sheet is attached you may send with Audit Report.

    The Audit Report is not available online,
    1. Control the case with category TPRQ.

    2. Use CC ESTABD to request the DLN provided on the Form 4442 with Transaction Codes 290/300.

    The request is for a CP 2000, CP 2501, or Letter 2893C,
    1. Control the case with category TPRQ.

    2. Use CC ESTABD to request the DLN provided on the Form 4442 .

  2. Check the tax period to ensure that only the tax period requested is copied when the document is received.

    1. If multiple tax periods are included on one assessment proposal, send an email to *Disclosure for guidance on proper handling. Process the request based on the response, and file a copy of the response with the request.

  3. Check the document to ensure that only the requesting taxpayer's name and TIN are listed.

    1. If other taxpayer information is intermingled within your request send only the requesting taxpayer's data.

    2. After you have completed this step provide copies of the reports with mixed information to your RAIVS P & A Analyst for review.

    3. The RAIVS P & A Analyst will route the reports to your Examination P & A Analyst for correction.

  4. Copy only the original assessment document that was previously mailed to the taxpayer, including the envelope with the postal return information, if attached, or the file copy of assessment information. (Usually, a complete file copy of the proposed assessment letter with a breakdown of the assessment is attached.) Assessment documents carrying stamps indicating previous disclosure to state or local government, may be disclosed to taxpayer.

  5. Send an email to *Disclosure if there are specific questions regarding disclosure. You may consider a local agreement in which completed requests of this type are placed in a special area and reviewed by Disclosure or Examination before filling the requests.

  6. Mail copy received via Report Generation Software (RGS) or ESTAB with Notice 1354 or Notice 1354-A to the address per instructions on the Form 4442. You can determine which Notice to use by researching CC INOLE on IDRS.

    If... Then...
    The Business Operating Division (BOD) is "WI" Send Notice 1354
    The Business Operating Division (BOD) is "SB" Send Notice 1354-A

    Note:

    If Spouse (block 11) is also the Caller (block 22) and joint return filed for tax periods indicated, send information to the Spouse and Primary Taxpayers.

  7. Close case and retain per record retention guidelines for requests received with no remittance.

    If... Then...
    The assessment documents cannot be located,
    1. Verify request.

    2. Check account for other DLN possibilities.

    Document still cannot be located,
    1. Notify the taxpayer.

    2. Close the case.

Requests Under Fed/State Agreement - Form 8796

  1. Some state tax agencies enter into an agreement on coordination of income tax administration with IRS.

  2. The agreements allow a State tax agency and the Service to exchange certain tax information for income tax administration purposes.

  3. The Disclosure Office has responsibility for oversight of these agreements.

  4. Requests under Fed/State agreement are received by your Disclosure Manager on Form 8796, Request for Return/Information.

  5. Some campuses have a local agreement under which the Disclosure Manager will ask RAIVS to fill the requests after Disclosure has given approval.

Procedures for Processing Form 8796 Requests
  1. Process requests on Form 8796 as follows:

    1. Research IDRS to verify TIN and secure DLNs to request documents.

    2. Research IDRS for indication of an open criminal investigation case (Z freeze).

      If... Then...
      Z freeze is present, Refer case to Resident Agent in Charge (RAC), Scheme Development Center, formerly Criminal Investigation Branch, for disposition.
      The return or information requested is available,
      1. Request documents.

      2. Suspend request.

      3. When original document(s) are received:

      1. copy only specific information requested.

      2. Use disclosure stamps if provided.

      3. Process request to the appropriate IRS function for delivery.

      4. Close case and re-file original documents.

      The return has not posted or information requested is not available,
      1. Advise requester.

      2. Close case.

    3. When original document(s) are received, copy only specific information requested.

    4. Use disclosure stamps if provided.

    5. Process request to the appropriate IRS function for delivery.

    6. Close case and re-file original documents.

Requests Under United States Department of Agriculture (USDA) Agreement (CCC-941)
  1. The IRS and USDA have established an agreement in which the IRS will compute certain eligibility calculations and provide the results to the USDA.

    1. This information will assist the USDA's determination regarding federal farm program payments eligibility.

    2. This information is requested by taxpayers using USDA Form Commodity Credit Corporation (CCC) 941 for verification of the AGI limitation under the 2014 Farm Bill and the 2018 Farm Bill.

  2. As of July 20, 2020, the USDA will mail completed forms CCC-941 to the RAIVS unit at the Kansas City Submission Processing Center. This program will be worked under program code 80600.

    Note:

    The USDA program was previously only worked at the Fresno campus.

  3. These cases will age at 15 business days after IRS receipt.

  4. Integrated Automation Technologies (IAT) developed the USDA Compliance Project Tool which assists users by automating IDRS command code TPCINA input. The USDA Compliance Project Tool Job Aid can be accessed by the following link:IAT Job Aids. Scroll down to USDA Compliance Project.

  5. If the USDA Form CCC-941 is signed by their customer as "filing as a surviving spouse" , process the request. If there is a valid POA attached to the request or court documents indicating that the signer has the authority to act in "tax matters" for the taxpayer, process the Form CCC-941.

  6. IDRS research must be completed to verify the form entries. Use Notice 1398 to reject Form CCC-941 for the following reasons:

    1. Form has incomplete or illegible entries.

    2. Person’s name and address for Form CCC-941 or the Legal entity’s name and address for Form CCC-941 must be entered as it appears on the returns filed for the taxable year indicated/checked in box 4.

    3. Social security number of the individual identified in Box 2 or the complete employer identification number of the legal entity identified in Box 2 not entered. Social security number or employer identification number in Box 3 is Missing, Incomplete, or Does not match records

    4. Appropriate year in Box 4 not indicated.

    5. Signature of the individual identified in Box 2 or the Signature of the individual authorized under State law to represent the legal entity identified in Box 2 is missing.

    6. The title or relationship to the legal entity identified in Box 2 was not entered in box 7.

    7. No signature date in Box 8, in the format of month, day, and year.

    8. The signature date not within 120 days of the received date.

    9. No Signature of an approved Power of Attorney (POA), Administrator, or Executor proper court documentation on record or proper court documentation was not attached.

    10. Not found on Master File. No return filed for years checked using SSN/EIN Box 3.

    11. EIN/SSN belongs to a minor with no return for year indicated in Box 4.

    12. More than one individual or legal entity entered in Box 2.

      Note:

      If you receive Forms CCC-927, CCC-928, CCC-931, or CCC-940 do not work these forms you will reject them. When rejecting any USDA Forms do not send them back to the producer. You will send them to the County Office as indicated in box 1 of the form and they must have the employees IDRS number stamped on them.

  7. USDA Form CCC-941 must be retained for a period of six (6) years after the processing year. Processed Form CCC-927, Form CCC-928, Form CCC-931, and Form CCC-940 (obsolete forms) should be stored at the FRC. See IRM 3.5.20.2.5.2, Records Retention for RAIVS and IVES Requests.

Law Enforcement Assistance Program (LEAP) - Form 8821-A (Austin ONLY)

  1. The LEAP program assists law enforcement officers (LEO) in obtaining tax returns and tax return information needed to investigate and prosecute identity theft cases. The LEO will send a completed Form 8821-A, IRS Disclosure Authorization for Victims of Identity Theft, to the Austin RAIVS unit for processing. Criminal Investigation (CI) will provide program support and act as the liaison with the law enforcement agencies as needed.

  2. Form 8821-A will age at 60 business days from the date received in the Austin RAIVS unit. The aged criteria includes research, quality review, and sending the requested information to the LEO.

  3. This program will only be worked by the Austin Submission Processing Center, Data Conversion Operations, RAIVS Team.

  4. The original Form 8821-A and all information mailed to the LEO, including copy of return, will be kept in Data Conversion for three years after the case is closed. See IRM 3.5.20.5.5.15.

  5. A Form for Treasury Check Information System (TCIS), which is an External Enrollment Request Form will need to be completed for each employee who will be conducting TCIS research.

    Note:

    The TCIS System is not an IRS system, but it belongs to the US Department of Treasury. Limit the number of employees who have access to this system to a number necessary to ensure the research for payment information for the entire group is conducted timely.

Receiving and Sorting Form 8821-A
  1. LEOs will mail Form 8821-A directly to the RAIVS unit at the Austin campus. CI will immediately mail any original Forms 8821-A received to the RAIVS unit in Austin.

    1. CI should no longer use the Austin email box to send original Forms 8821-A.

    2. If CI sends requests to the Austin email box, print the Form(s) 8821-A and process as if they were mailed.

    Note:

    The email box should be used to correspond with CI. Always add the Austin email box to the Cc line when corresponding with CI.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Control Clerks will stamp a RAIVS received date on the Form 8821-A and batch the requests in bundles of no more than 10 tax years.

    Note:

    Receipt & Control should have already stamped the document with the IRS received date. The RAIVS received date is used to determine aging.

    1. Place the RAIVS received date stamp in the "For IRS Use Only" box in the upper right-hand corner.

    2. If the "For IRS Use Only" box already has information or a stamp (e.g., R&C received date, CI information), place the RAIVS received date stamp to the immediate left of the box.

    3. Do not mix Forms 8821-A from different law enforcement agencies or LEOs within a batch.

    4. Notify management if the RAIVS received date is consistently 10 or more days later than the IRS received date.

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Clerical Control and Intake Process Form 8821-A
  1. Control Clerks will enter Form 8821-A information into the "8821A ID Theft Tracking" database for tracking and record keeping purposes.

    1. Create batch numbers for all Forms 8821-A received for a particular based on the law enforcement agency’s name and the RAIVS received date. Begin the batch numbers at 001, followed by a dash and the law enforcement agency’s initials (e.g., 001-LEA, 002-LEA, etc.). Restart the batch number at 001 for each agency with the same RAIVS received date. Restart all batch numbers at 001 for a new RAIVS received date. Each batch may contain up to 10 Forms 8821-A.

      Example:

      Twenty Forms 8821-A were received from Anywhere County Sheriff’s Office in Anywhere, Anyplace on June 10, 2020. The batch numbers for the June 10 receipts would be 001-ACSO and 002-ACSO. Ten more Forms 8821-A were received from the same agency on June 12, 2020. The batch number for the June 12 receipts would be 001-ACSO. Five Forms 8821-A were also received on June 12 from Some City Police Department in Some City, Anyplace. The batch number for these additional 5 requests received June 12 would be 001-SCPD

      Note:

      Additional initials may be used in the batch number for agencies with multiple offices.

    2. Input the fields below from each Form 8821-A :

      Database Entry Fields
      • RAIVS received date

      • Taxpayer name

      • Taxpayer TIN

      • Law enforcement agency’s name

      • Law enforcement agency’s state

      • CI contact

        Note:

        Default is Austin’s primary CI contact. If the request was received from CI instead of the LEO, input the CI contact who sent the request.

      • CI control number (if any)

        Note:

        If no CI control number, input name control and last four digits of TIN.

      • RAIVS batch number

      • Form number within the batch (e.g., input 2 if second Form 8821-A)

      • Tax year requested

        Note:

        Many fields have drop-down boxes for easy entry.

    3. After all data is entered for each Form 8821-A in the batch, run a query for the batch and print a Case Control Sheet (CCS) report. Place the Forms 8821-A and the CCS into a folder to be worked.

    4. Run a database query on the batch to print a Record Number Index Report. Attach the report to the inside front cover of the folder for later reference.

    5. Assign the batch directly to a Processing Clerk and place it in their bin.

Processing Procedures For Form 8821-A
  1. Pre-Screening of Form 8821-A

    Note:

    If a Form 8821-A is received with a Form 14039, Identity Theft Affidavit, attached, copy and send original Form 14039 to Accounts Management with an action trail of "8821-A detached" . See IRM 3.5.20.2.6.2 (16) for additional attached documents. Continue processing Form 8821-A.

    1. Ensure the information is present, legible, and unaltered:

      Note:

      Smudges, dots and line breaks are not considered alterations. Please use judgement for alterations.

      Form Entry Validation
      • Taxpayer name (first and last)

      • Taxpayer SSN

        Note:

        Reject if ITIN is present.

      • Taxpayer mailing address

      • LEO name

      • Law enforcement agency name

      • Law enforcement agency address

      • Tax year

      • Taxpayer signature and date signed

        Reminder:

        The IRS must receive the consent within 120 calendar days of the signature date. Use the earliest IRS received date stamp or envelope for determination.

    2. If the person who signs the Form 8821-A is signing as a Third Party, ensure all required authorization documentation is present. IRM 3.5.20.2.2, Authorization of Release of Tax Return/Return Information, and IRM 3.5.20.2.7, Signature Authority for Return/Return Information Requests.

    3. If any of the information on the request is illegible or missing, then reject the request as outlined in IRM 3.5.20.5.5.7, Rejecting Forms 8821-A.

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Conducting Research for Form 8821-A
  1. Identification and Authentication of the Taxpayer

    1. Verify TIN and Name on the request.

    2. Use the IAT Income Transcript Verification Tool (iTV) or IDRS. IRM 3.5.20.2.8., Identification and Authentication for Requests During Pre-processing.

      Note:

      If using the IAT iTV Tool, the Identity Theft Indicator may appear. If the indicator does appear, ignore and continue research. The taxpayer is filling out the Form 8821-A because of identity theft.

    3. If the TIN and Name do not match, research cross-reference TINs (XREF).

      If ... Then ...
      A TC 594 is posted on IMFOL/TXMOD (no TC 150), Research the XREF TIN for a name match on the spouse’s account.
      XREF is located on INOLES, Research the XREF TIN for a name match as a spouse.
      No name match is found, Edit the reject code on the CCS. See IRM 3.5.20.5.5.7, Rejecting Forms 8821-A.

    4. Verify the taxpayer’s address. If the address does not match, forward the request to CI for verification.

  2. Use IDRS to research for the posted return (TC 150) for the requested tax year on Form 8821-A. The tax return can be three types: paper, Legacy e-file (ELF), or MeF. Check all requests on MeF before looking for ELF or paper.

    If ... Then ...
    The TC 150 is paper or ELF, Check MeF and print any additional returns.
    The TC 150 is MeF, Print all returns filed.

  3. If research reveals the requested tax module was moved to retention register, see IRM 3.5.20.5.1.2(3),General Guidelines for Tax Form Copy Requests

  4. If no TC 150 is found, research MeF. If a return is found, furnish the information along with the certification for "unprocessed copy."

  5. Update the CCS with the following information as it becomes available:

    • Type of Return filed: MeF, ELF (TRPRT), or Paper

    • Return requested date

    • Reject Code (if any)

    • Name of the Clerk completing the request

  6. If research indicates the tax return is ELF, request an electronic copy of the tax return using IDRS CC TRPRT.

    • IDRS CC IMFOL will indicate "ELF" in the Posted Return Status field.

    • The first two digits of the DLN on ELF returns will start with:

    TRPRT Document Locator Number Prefixes
    STATE DLN Prefixes
    Kansas City 70, 79, or 43
    Philadelphia 30 or 32
    Austin 75, 76, 20 or 21
    Fresno 80 - 90
    Andover 14 - 16, 19 or 35

    Note:

    For additional File Location Code Guide, section 4.3.

    Codes, refer to the Campus File Location
    • TRPRT prints are processed overnight and delivered to Control-D. See IRM 2.3.73.4, Command Code (CC) TRPRT.

  7. If research indicates the tax return is MeF, print all returns for the year requested on Form 8821-A.

    • IDRS CC IMFOL will indicate "MeF" in the Posted Return Status field.

    • Open the MeF application through EUP and research by TIN. Application: MeF IMF Tax Return & Ack Prod or MeF BMF Tax Return & Ack Prod.

    • Print the return(s) directly to your local printer from the MeF page.

      Note:

      When printing a MeF return, be sure to adjust page set-up margins to Right (R)/Left (l) to .25 and Top (T)/Bottom (B) to .25. Otherwise the line amounts will not display on the printed page.

    .

  8. If research indicates the tax return is PAPER (posted) return, request a copy by doing the following:

    1. Fill Out Form 2275 and check Court Case on line 12 in Part B (Originator Information).

    2. You will also indicate Special Search on Form 2275.

    3. If the document is at the campus, you should receive it in 24 hours.

    4. If the document is at the Federal Records Center, you should receive it in 48 hours.

      Note:

      For 2011 and later returns, always search MeF to determine if the "Posted" return has been converted to an MeF return before ordering from files.

      Note:

      You can fax up to 5 Forms 2275 to Files.

    5. A CIS document can also be identified on ENMOD or TXMOD by the CIS IND of 1 and/or a CIS Case ID Number. CIS prints can be retrieved through Accounts Management System (AMS).

    6. Control the case to yourself on IDRS for monitoring until the paper filed return comes in. Close the control base when the copy of the return is sent to the LEO.

  9. Once all the returns have been ordered or printed for the batch, place the batch in the TCIS research bin. A clerk with TCIS access will complete the research for payments.

Researching Payment Information in the Treasury Check Information System (TCIS)
  1. When TCIS enrollment has been completed, the applicant will receive two emails from the Treasury Department Administrator:

    • The first will provide the enrolled with a link to the TCIS login page.

    • The second will provide the enrollee with a temporary password and login ID.

      Note:

      Once at the login site, be sure to save the site to your favorites.

  2. Research TCIS for any payments made to the taxpayer, even when no return is located. If the taxpayer is listed as a spouse on the account or on any return located, research the primary’s TIN for payment information. Payments on a joint account post to the primary on TCIS.

    Note:

    Contact CI when a pending refund is located.

    1. In the upper right hand corner of the screen, select the "Switch Applications" button.

    2. From the list on left of the screen, select the TCIS Internal (ITCIS) option.

    3. You will now be asked to re-log into TCIS. Use your same ID and password as established above.

    4. On the left side of the screen, select the "Integrated View" button.

    5. At the top of the screen, select "Payee Query" tab.

    6. At this screen, insert the TIN without dashes and enter the date range you wish to research.

      Caution:

      The year of the request may not be the year the refund went out. You will need to research CC IMFOLI, IMFOLT, and TXMOD for the correct year the refund was issued

      Researching Tax Years in TCIS
      YEARS DATE RANGE
      Current Year January 1 of current calendar year to current date.
      Prior Year January 1 to December 31 of the year in which the check would have been issued.
      2009 Tax Year Refund checks would have been issued in 2010, the year in which the return was processed.

    7. When you hit the submit button, you will get a display screen.

    8. The top box will list any checks that have been issued to the TIN within the specified date range. If none have been issued, there will be a statement to that effect.

    9. The bottom box will list any payments that have been made via electronic funds transfers.

    10. Before proceeding, print this screen by using the CTL-P keys on your keyboard.

    11. Access the information on each, by clicking on the blue highlighted line in the Trace Number field.

    12. At the "Payment Details Screen" print the screen again by using the CTL-P keys on your keyboard.

    13. If a check was issued and cashed, you will find a link below the detail information to a "Check Image" . Click on this link to open a PDF image of both the front and back of the check and print the image using the CTL-P keys on your keyboard.

      Note:

      In some cases, you will find that both a check was issued and an EFT was made or attempted. In these cases, be sure to print the page for both transactions as well as the check image if available.

    14. Repeat the above process beginning at step 5, this time using the TIN with dashes. If both boxes on the page indicate no payments have been made, you may begin your next research at the "Payee Query" screen or exit the application if completed with all research for the batch.

    15. Attach the TCIS page prints to the Form 8821-A and place back in the batch folder.

    16. When all TCIS research is completed for the batch, place the batch back in the Control Clerk’s bin for database updating.

Updating The Database (Control Clerk)
  1. Once the documents are ordered all TCIS research is completed, the Control Clerk will then enter the applicable information from the CCS into the database for each Form 8821-A record in the batch.

    • From the CCS, enter the type of return ordered and document ordered date.

    • If any TCIS payment information is attached, update the TCIS fields in the database with the routing, account, a DLN or check number and the amount successfully paid.

    • Document any unusual circumstances in the comments field (e.g., multiple returns, multiple TCIS, etc.).

    • Repeat for each Form 8821-A in the batch.

Rejecting Forms 8821-A
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  2. When rejecting a request, always complete Form 13873-ID and attach the form to the Form 8821-A.

  3. When Form 13873-ID is completed, place in the batch folder to be mailed with first document mail out.

Completion of ELF and MeF Returns (First Mailing)
  1. Returns that were filed on ELF or MeF should be completed within 60 business days from the date RAIVS receives the request. Once all MeF prints have been printed and all the ELF returns in the batch have been printed from Control-D, the completed documents need to be assembled for mailing. A completed Form 8821-A package will consist of several items in the following order:

    1. The CCS listing all the documents in the batch with the ones being sent in this first mailing highlighted in yellow.

    2. A Cover Sheet containing the Taxpayer Name in all CAPS for each Form 8821-A in the package.

    3. A copy of Form 8821-A.

      Note:

      Only send a copy of the Form 8821-A. It is not necessary to send any documents that were attached to the original request.

    4. The tax return with the Certification.

    5. The TCIS "Payment Detail" page showing whether or not any payments were made to the TIN for the tax year specified.

      Note:

      This is required even if both boxes indicate no payments have been made.

    6. If payments have been made, the EFT Screen Print should be behind the "Payment Detail" page.

    7. If a check was issued and cashed, It should be behind the "Payment Detail" page with the image printed attached to it.

      Note:

      In some instances, both types of payments have been made. In these cases, prints of both must be included in the package.

      Note:

      In some instances, attempts have been made to make EFT and check payments, but both payments have been returned or rejected. In these instances, attach copies of both screen print outs, but it is not necessary to affix the "Authentic" stamp, as no money was actually delivered to the taxpayer.

    8. Create and print a Cover Sheet for the case with the Taxpayer Name as it appears on the Form 8821-A.

    9. Repeat steps 1 - 9 for each Form 8821-A in the batch that is ready for mailing.

    10. Place batch in the Quality Review bin for review.

Completion of Paper Returns (Second Mailing)
  1. Returns that were filed by paper should be completed within 60 business days from the date RAIVS receives the request. If you have not received the return within 50 business days, open a ticket on OS GetSevices. Follow IRM 3.5.61.24.1. If there are several paper returns that have been ordered for a batch, it is permissible to wait until all of them have been received to send them all at one time. However, do not wait until the last day to determine if they are coming in. These documents are considered controlled and should be tracked for age. Close the case and issue a Form 13873-ID if the paper returns are unable to be located.

Mailing Packages (Control Clerk)
  1. Package Review

    • Ensure all Form 8821-A have a Cover Sheet attached to the front of each Form 8821-A.

    • Place a cover sheet on the package being mailed that will show the LEO’s name, agency and address through the envelope’s address window. All documents should be mailed directly to the Individual LEO at the agency name and address as shown on the Form 8821-A or District Attorney Office.

      Note:

      Larger packages may require a box with a mailing label rather than an envelope with an address window.

    • Update the database with any notations made by the clerks on the CCS such as Reject Codes.

    • Mark the record as closed and place a completed date in the appropriate field in the database.

    • Print an updated CCS form for the batch.

    • Highlight in yellow marker the cases included in the mailing envelope and put in front of all cases in the batch.

    • Place the contents in the mailing parcel and deliver to the mail room for mailing.

Certification Form(s) 2866
  1. There are 6 pre-designed Certification Forms for Tax Returns that require fill-in data for the specified fields only:

    • Name(s) exactly as show on the Return.

    • Type of return (e.g., 1040, 1040-SR, 1040A, or 1040EZ).

    • Tax Year.

    • Number of pages in the return.

    Pre-designed Form 2866 for Tax Forms
    TAX FORM FORM 2866
    Form 1040
    • Taxpayer filing single (paper or electronic).

    • taxpayer filing joint (paper or electronic).

    Form 1040-SR
    • Taxpayer filing single (paper or electronic).

    • taxpayer filing joint (paper or electronic).

    Form 1040A
    • Taxpayer filing single (paper or electronic).

    • Taxpayer filing joint (paper or electronic).

    Form 1040-EZ
    • Taxpayer filing single (paper or electronic).

    • Taxpayer filing joint (paper or electronic).

    Note:

    ensure you have the correct Certification Form for the request you are processing and that you complete the form correctly.

  2. There are 4 different Certification Forms used when TICS information shows payment has been successfully made under the taxpayers TIN for the tax year being requested on the Form 8821-A.

    Pre-designed Form 2866 Letters for TCIS
    TYPE of TCIS FORM 2866 LETTER
    Electronic Funds Transfer has been successfully completed.
    • Taxpayer Individual TCIS Fill-in.

    • Taxpayer Joint TCIS Fill-in.

    There are 2 different Certification Forms used when TICS information shows a US Treasury Department Check has been issued and successfully issued, cashed, and reconciled.
    • Treasury Check Individual Fill-in.

    • Treasury Check Joint Fill-in.

    If the TCIS Search showed no payments have been made for the tax period specified, print the screen image and attach it to the return to be sent back to the LEO
    • No certification is required in this case.

Impress IRS Seal of Form 2866
  1. After all appropriate Form(s) 2866 have been completed and printed, emboss the IRS seal in the open area to the left of the signature area of the letter.

Form 2866 Signatures
  1. Prepare the case with Form 2866 for Signatures as follows:

    1. Following the TIN order of the Control Clerk Spreadsheet, assemble the Form 8821-A packages for each TIN as follows:

      Form 8821-A Package Assembly
      Cover Sheet with Taxpayer Name
      Copy of Form 8821-A
      Form 2866 for tax return
      Print or copy of Tax Return

      Note:

      If the original is received from files, DO NOT send the original return, send the photocopy only.

      Form 2866 for TCIS
      Copy of the cashed check

    2. Complete and place a Form 14074, Action Routing Sheet on the front of the case and hand deliver to the designated certifying official. The certifying official’s name must be on the Form(s) 2866. The certifying official may be the Data Conversion Operation (DCO) Program Manager/Chief, the DCO Department Manager, or the Submission Processing Field Director per Delegation Order 11-5.

      Note:

      If you are sending multiple cases for certification, only one Form 14074 is needed for the entire package being delivered.

Delivery to Law Enforcement Agencies
  1. Mail the completed package directly to the requesting LEO using regular mail unless instructed otherwise. See IRM 3.5.20.5.5.10, Mailing Packages (Control Clerk).

    Note:

    If the package is over 13 ounces, Form 9814, Request for Mail/Shipping Service, must be used and signed by a manager. Check the U.S. Postal Service box for the type of delivery.

  2. If instructions are given to expedite the request, prepare a Form 9814, for a manager’s signature.

    • Select the Small Package Carrier and the Ground options for type of delivery.

    • Complete the Sender portion with RAIVS information, including the Austin LEAP email address.

    • Complete the Recipient portion with the LEO information.

      Note:

      Hand write "Tracking Receipt Requested" on the top margin of the form so the mail room will send RAIVS the tracking number.

Maintaining Files on Original Form 8821-A Documents (Control Clerk)
  1. Original Form 8821-A and all information mailed to LEO, including copy of return(s), will be kept in Data Conversion for three years from the processing date (completed).

    • Requests emailed by CI or HQ will be printed with the email content and treated the same as a mailed copy. These requests will not be stored electronically.

      Note:

      Electronic copies previously copied to the campus shared drive will be stored until further notice.

    • Destroy after three years following normal record destruction procedures.

  2. Store the Form 8821-A packages by processing date. This is the date input in the Completed Date field in the database. Use a separate folder for each processing date.

LEAP Program Report
  1. Email the CI contact and RAIVS/IVES HQ the information listed below no later than the fifth day following the end of each quarter. The information must be cumulative for the Fiscal Year (FY). Email the database queries used along with the information as a reference.

    Example:

    The second quarter of FY 21 ends on March 31, 2021. Query the required information from the database starting on October 1, 2020, and ending March 31, 2021. Email the information no later than April 5, 2021.

    LEAP Report Information
    1. Total Forms 8821-A received. Use the RAIVS received date.

    2. Total Forms 8821-A processed. Do not include rejects in this figure.

    3. Total Forms 8821-A rejected.

    4. Number of State/Local Agencies that submitted Forms 8821-A.

United Nations Transcript Requests

  1. The United Nations (UN) submits transcript requests to the IRS on UN form F.243 for tax administration purposes. The F.243 has all of the minimum necessary requirements for a disclosure consent.

    1. In calendar year 2020, the UN sent bundles of no more than 30 requests with a cover letter.

    2. Each bundle has a bundle number and a listing of the requests.

    3. The cover letter for the bundle(s) includes the UN employee’s SOR mailbox for transcript delivery.

    4. Batch each bundle separately.

    5. If there is one cover letter for multiple bundles, then make a copy of the cover letter for each bundle.

    6. Mark each bundle batched as received on the master list sent by the UN. When complete, send the master list to RAIVS/IVES HQ with any notes or issues.

  2. Use the IAT iTV tool to verify the taxpayer information on the request following instructions in IRM 3.5.20.2, General Information for All Requests, and its subsections.

    Exception:

    Do not reject if the address on F.243 does not match the iTV tool. Continue to process.

    1. If there is regular reject criteria, then send the taxpayer a Form 13873-T to the taxpayer’s address input on the F.243. Include a copy of the F.243. Also send the UN a Form 13873-R to the address on the F.243 just above the signature line.

    2. If there is ID theft criteria, send the taxpayer a Form 14611 to their address of record. Do not include a copy of the F.243. Also send the UN a Form 13873-R to the address on the F.243 just above the signature line.

  3. Use TDS to send Account Transcripts to the UN for the verified taxpayers. The F.243 authorizes Account Transcripts for the last four tax years (2016-2019), unless the taxpayer crossed out one of the tax years.

    1. Select "Secure Mailbox" in the Delivery Method drop-down.

    2. Select "Facsimile" in the Alternate Delivery Method drop-down.

    3. Input the SOR mailbox from the UN cover sheet associated to the batch in the User Name field.

    4. Input "555-555-5555" as the fax number for every request.

      Note:

      Since faxing transcripts to a third party is not allowed, this will force the alternative method to fail.

    5. Leave "Mask" as the default for Personally Identifiable Information. Do not change this to Unmask.

    6. Input the taxpayer information required fields.

    7. Input the "Customer file number (UN Index Number)" from the F.243 into the Customer File Number field.

    8. Select Account Transcript for the Product Type.

    9. Add the tax years as indicated on F.243.

      Reminder:

      F.243 authorized tax years 2016, 2017, 2018 and 2019. Do not send any tax years that are crossed out on the request.

  4. The "Enter another taxpayer" button may be used for processing UN requests within a single batch. Do not use the button for multiple batches of work.

  5. Use program code 790-85120 to report time and volume.

Small Business Administration (SBA) Disaster Requests (Kansas City Only)

  1. Representatives from the SBA assist the taxpayers in completing the required form for submission to KCSPC RAIVS. In some cases the taxpayer tries to complete the request on their own before going to the SBA for assistance. Therefore, you will accept any markings on the request and not treat as an alteration.

  2. The requests can be sent on Form 8821, Form 4506-T or 4506T-EZ and faxed from their centralized location within Texas.

    1. Form 8821 received with request for all Form 1040 income tax for tax year XXXX - This includes Record of Account, Return Transcript, Account Transcript, and Wage and Income Transcript.

      Note:

      SBA may resubmit the same Form 8821 to RAIVS for a request of a Wage and Income transcript. SBA will write Wage and Income Transcript on the request. These requests are valid if received within the 120 days of the signature date.

    2. Form 4506-T or 4506T-EZ received

      Note:

      Starting December 1, 2014 SBA will be able to send Form 4506-T or 4506T-EZ for disasters with electronic signatures.

  3. The iTV IAT Tool will be used for researching.

    1. Research TIN and Name only

      Note:

      If the address does not match you will continue to process the request.

    2. Check for an Identity Theft Indicator.
      - If ID Theft Indicator is present, then request a Record of Account and Wage and Income Documents.
      - If no ID Theft Indicator, then request a Record of Account.

  4. The SBA is not an IVES Participant. However, they are assigned an SOR Mailbox.

    1. The SOR Mailbox is located on the Fax Cover Sheet of each batch of work.

    2. You will use the "Get Transcript" option on TDS to input requests.

      Note:

      Effective December 13, 2020, both IMF and BMF transcript information is redacted/masked by default. RAIVS SBA requires unredacted/unmasked transcripts. For RAIVS SBA Requests only you will need to use the radio button before each request is entered to undo the default setting.

    3. The delivery method will be SOR.

    4. Send those requests you can to the Secure Object Repository (SOR) mailbox established for SBA.

    5. Print those requests you cannot send to the SOR and fax to SBA.

  5. Small Business Administration (SBA) Disaster Requests for copy of Schedule E (Kansas City Only)

    1. If a Schedule E is needed a Form 4506-T will be completed and an indication of "Schedule E" will either be on the form or in the Remarks on the Fax Cover Sheet. These will be faxed to the numbers designated by Kansas City.

    2. If the Tax Return was filed electronically the Schedule E results will be furnished within 24 hours. For Returns filed on paper, the turnaround time is 30 Calendar Days.

    3. IRS will fax the copy of the Schedule E separately by individual taxpayer to SBA at the designated fax number.

Optional Address Abbreviations

The following is a list of valid address abbreviations when verifying address information.

WORD ABBR WORD ABBR WORD ABBR
Allee
Alley
Ally
Aly
ALY Clb
Club
Clb Ford
Frd
Fords
Frds
Frd

Frds
Air Force Base AFB Common Cmn Forest
Forests
Frst
Frst
Anex
Annex
Annx
Anx
ANX Cor
Corner
Corners
Cors
Cor

Cors
Forg
Forge
Frg
Forges
Frg


Frgs
Apart
Apartment
Apment
Apmt
Apt
APT Course
Crse
Crse Fork
Frk
Forks
Frks
Frk

Frks
Arc
Arcade
ARC Court
Crt
Ct
Courts
Cts
Ct


Cts
Fort
Frt
Ft
Ft
Av
Ave
Aven
Avenu
Avenue
Avn
Avnue
AVE Cove
Cv
Coves
Cv

Cvs
Freeway
Freewy
Frway
Frwy
Fwy
Fwy
Base
Basement
Basemt
BSMT Ck
Cr
Creek
Crk
Crk Front
Frt
Frnt
Bayoo
Bayou
BYU Crecent
Cres
Crescent
Cresent
Crscnt
Crsent
Crsnt
Cres Garden
Gardn
Gdn
Grden
Grdn
Gardens
Gdns
Grdns
Gdn




Gdns
Bch
Beach
BCH Crest Crst Gateway
Gatewy
Gatway
Gtway
Gtwy
Gtwy
Bend
Bnd
BND Crossing
Crssing
Crssng
Xing
Xing General Delivery Gen Del
Blf
Bluf
Bluff
Bluffs
BLF


Blfs
Crossroad Crd Glen
Gln
Glens
Glns
Gln

Glns
Bot
Bottm
Bottom
Btm
BTM Curve Curve Green
Grn
Greens
Grn

Grns
Blvd
Boul
Boulevard
Boulv
BLVD Dale
Dl
Dl Grov
Grove
Grv
Groves
Grv


Grvs
Br
Branch
Brnch
BR Dam
Dm
Dm Hanger Hngr
Brdge
Brg
Bridge
BRG Depart
Department
Dpart
Dept Harb
Harbor
Harbr
Hbr
Hrbor
Harbors
Hbr




Hbrs
Brk
Brook
Brooks
BRK

Brks
Div
Divide
Dv
Dvd
Dv Haven
Havn
Hvn
Hvn
Building BLDG Dr
Drive
Drv
Drives
Dr


Drs
Height
Heights
Hgts
Ht
Hts
Hts
Burg
Burgs
BG
Bgs
Ea
East
E Highway
Highwy
Hiway
Hiwy
Hway
Hwy
Hwy
Byp
Bypa
Bypas
Bypass
Byps
BYP



Byps
Est
Estate
Estates
Ests
Est

Ests
Highway Contract HC
Camp
Cmp
Cp
CP Exp
Expr
Express
Expressway
Expw
Expy
Expy Hill
Hl
Hills
Hls
Hl


Hls
Canyn
Canyon
Cnyn
Cyn
CYN Ext
Extension
Extn
Extnsn
Extensions
Exts
Ext



Exts
Hllw
Hollow
Hollows
Holw
Holws
Holw
Cape
Cpe
CPE Fall
Falls
Fls
Fl
Fls
Inlet
Inlt
Inlt
Causeway
Causway
Cswy
CSWY Ferry
Frry
Fry
Fry Is
Island
Islnd
Islands
Islnds
Iss
Is


Iss
Cen
Cent
Center
Centr
Centre
Cnter
Cntr
Ctr
Centers
CTR








Ctrs
Field
Fld
Fields
Flds
Fld

Flds
Isle
Isles
Isle
Cir
Circ
Circl
Circle
Crcl
Crcle
Circles
CIR






Cirs
First 1st Jct
Jction
Jctn
Junction
Junctn
Juncton
Jctns
Jcts
Junctions
Jct





Jcts
Clf
Cliff
Clfs
Cliffs
Clf


CLFS
Flat
Flt
Flats
Flts
Flt

Flts
Key
Ky
Keys
Kys
Ky

Kys
WORD ABBR WORD ABBR WORD ABBR
Knl
Knol
Knoll
Knls
Knolls
Knl


Knls
One-half 1/2 Rdg
Rdge
Ridge
Rdgs
Ridges
Rdg


Rdgs
Lake
Lk
Lakes
Lks
Lk

Lks
Orch
Orchard
Orchrd
Orch Riv
River
Rivr
Rvr
Riv
Land Land Oval
Ovl
Oval Rd
Road
Rds
Roads
Rd

Rds
Landing
Lndg
Lndng
Lndg Overpass Opas Room Rm
La
Lane
Lanes
Ln
Ln Park
Pk
Prk
Parks
Park Rt
Rte
Route
Rte
Lgt
Light
Lights
Lgt

Lgts
Parkway
Parkwy
Pkway
Pkwy
Pky
Parkways
Pkwys
Pkwy Row Row
Lf
Loaf
Lf Pass Pass Rue Rue
Lob
Lobby
Loby
Lbby Passage Psge Run Run
Lck
Lock
Lcks
Locks
Lck

Lcks
Path
Paths
Path Second 2ND
Ldg
Ldge
Lodg
Lodge
Ldg Penthouse Ph Shl
Shoal
Shls
Shoals
Shl

Shls
Loop
Loops
Loop Pier Pier Shoar
Shore
Shr
Shoars
Shores
Shrs
Shr


Shrs
Lower Lowr Pike
Pikes
Pike Side Side
Mall Mall Pine
Pines
Pnes
Pne
Pnes
Skyway Skwy
Manor
Mnr
Manors
Mnrs
Mnr

Mnrs
Pl
Place
Pl So
So,.
South
S
Mdw
Meadow
Mdws
Meadows
Medows
Mdw

Mdws
Plain
Pln
Plaines
Plains
Plns
Pln

Plns
S.E.
SE
Southeast
SE
Mews