3.5.20 Processing Requests for Tax Return/Return Information

Manual Transmittal

November 30, 2018

Purpose

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

Material Changes

(1) IPU 18U1225 issued 09-04-2018 Several editorials throughout this IRM.

(2) IPU 18U1033 issued 07-03-2018 Through out the IRM changed ART to iTV.

(3) IPU 18U1468 issued 11-19-2018 Throughout the IRM the Disclosure Link has been updated.

(4) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.1.1(5) Added timely to the Participant calls.

(5) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(7) Deleted Chart for Sites and Programs worked.

(6) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2(8) Changed Cincinnati to Kansas City

(7) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(8) Deleted information about program worked and left Disaster information.

(8) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(9) Changed the IRM Reference from 11.3.1.11 to 11.3.1.14.

(9) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(9) Added Exception for Form 4506-A to the Chart in first row.

(10) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(12) Updated the Exception.

(11) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(13) Updated the Exception.

(12) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2(14) Changed Record of Account from 2017 to 2014.

(13) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(14) Updated the sixth bullet.

(14) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2(14) Updated the years available.

(15) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.1(7) Updated SNIP Reporting information.

(16) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.2(2) a) Bolded same IVES Participant different mailbox.

(17) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.2(3) Changed IRM from 11.3.1.6 to 11.3.1.9.

(18) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.3(1) in the NOTE Added instructions for multiple requested items.

(19) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.3(1) Box 8 Changed Cincinnati to Kansas City.

(20) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.3(2) Added information for RAIVS Redaction.

(21) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.3(3) Added information for IVES Redaction.

(22) IPU 18U1278 issued 10-01-2018 IRM 3.5.20.2.4(4) Added NOTE for movement of Photocopy from Cincinnati to Ogden

(23) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.4(5) Changed Cincinnati to Kansas City.

(24) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.4(5) b) Moved to IRM 3.5.20.6 SBA Disasters.

(25) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.4(6)(c) Added 21 to Austin' Location Codes.

(26) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.5(2) 1) Added the requirement for RAIVS and Photocopy requests to have Employee IDRS number or SEID for tracking purposes.

(27) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.2.5(2) 1) Added Follow local procedures for History Sheet.

(28) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.2.5.1(2) Added Program Code 790-85124.

(29) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.5.1(2) Deleted Programs 790-85127 and 790-85129 all are combined under 790-85124.

(30) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.6(8) Combined (8) and (9) and added Exception to include RAIVS faxes.

(31) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.6(9) Deleted.

(32) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.6(11) Combined (11) and (12) Changed to for both RAIVS and IVES have to be current revision.

(33) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.6(12) Deleted.

(34) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.6.2(2) Deleted from NOTE dates for Attestation Box.

(35) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.6.2(2) Added IRM references to Exception 1.

(36) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.6.2(6) Chart Removed "s" from chart for BMF Requests.

(37) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.6.2(6) In Chart add box 5 for CFN instructions.

(38) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.6.2(9) I Updated information to coincide with revised Form 2275.

(39) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.6.2(9)(i) Changed 2014 to present and deleted the sentence Beginning with tax year 2015.

(40) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.6.2(9)(i)(1) Changed Box 18 to Box 19.

(41) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.6.2(15) Changed IRM reference to (3)c).

(42) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.2.6.2(15) 3) Added Follow local procedures in first Then Box for History Sheet.

(43) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.7(2)(5) Changed NOTE from (8) to (9).

(44) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.7(5) Moved to IRM 3.5.20.6 SBA Disasters.

(45) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.7(5) Changed (7) to (6).

(46) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.7(5) Changed to (9).

(47) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.7(6) Moved to IRM 3.5.20.6 SBA Disasters.

(48) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.7(6)(e) Added if Form 2848 is attached to the second to last row in the IF box.

(49) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.7(8) e) Box 4 Added BMFOLE.

(50) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.2.8(1) Deleted OUO from the NOTE.

(51) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.2.8(5) Added 2nd Exception for Nursing Home.

(52) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.2.8(5) e) Changed current and 2 prior years to current and 1 prior year.

(53) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.2.8(8) Updated the name of the IRM 11.3.38.5.1.

(54) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.2.8.1(3) Added send requested information if no ID Theft through TDS.

(55) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.2.8.2(4) 5) Added Note about sending Income Documents.

(56) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.3.2(3) Changed Box 3 of the Chart.

(57) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.3.2(4) 4) Box 3 1) Added Follow local procedures in the Then Box for History Sheet.

(58) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.3.2(7) 4) Added or incomplete address.

(59) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.3.2(7)(7) Deleted if a fee is needed and added this in the NOTE.

(60) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.3.2(8) Added new (8).

(61) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.3.3(3)(c) Clarified when writing a Tax Form.

(62) IPU 18U1278 issued 10-01-2018 IRM 3.5.20.3.3.1(3) Removed information on faxing to the taxpayer or designee.

(63) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.3.3.2(1) Added NOTE about Customer Service and answering faxes and phone calls.

(64) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.3.3.3(1) c) Added NOTE about Customer Service and answering faxes and phone calls.

(65) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.3.4.1(5) Updated IRM Link.

(66) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.3.5(4)(b) Removed first two rows of the Chart.

(67) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.3.6.1(2)(d) Updated the Link to Disclosure.

(68) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2(3) Added NOTE on how to handle phone calls or emails stating they sent duplicate by accident.

(69) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.4.2.1(3) Removed Cincinnati.

(70) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2.2(2) h) Changed weekly to daily.

(71) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2.3(2) Changed NOTE to indicate both Wet and Electronic Signatures can be combined in a batch.

(72) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.4.2.3(5) Added information on times and referenced spreadsheet in the Acknowledgement.

(73) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.4.2.3(6) Added Form is not the current revision following guidelines.

(74) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2.4(1) Fourth bullet Removed Cincinnati.

(75) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2.4(2) 5) Added or incomplete address.

(76) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.4.2.4(2)(5) Removed repeat of address information.

(77) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2.4(4) Changed daily to weekly.

(78) IPU 18U1468 issued 11-19-2018 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

(79) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.4.2.4(11) b)Changed digit(s) to character(s).

(80) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.4.2.4 Added new 11) and 12) pertaining to CFN for IMF and BMF Requests.

(81) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.4.2.7(1)2) Added more information for Adjustments.

(82) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2.7(1) 2) Clarified Adjustment information.

(83) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.4.2.7(1)(5) Removed the NOTE about putting SEID in at the end of explanation.

(84) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.4.2.8.1(2) a) Clarified locating the batch.

(85) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.4.2.9(1) Removed the CAUTION from the second box and put it before the chart.

(86) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.5.1(5) Updated IRM link.

(87) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.5.1(11) Added Follow local procedures for History Sheet.

(88) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.5.1.3(3) Updated Ogden Campus address.

(89) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.5.1.7(6) a) Added Note to retrieve ELF Returns through Control D.

(90) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.5.1.8(3) 1) Added or incomplete address.

(91) IPU 18U1033 issued 07-03-2018 IRM 3.5.20.5.1.12.1(2) 2) Added Follow local procedures for History Sheet.

(92) IPU 18U0754 issued 05-03-2018 IRM 3.5.20.5.2.1(1) Changed Link to IRM 3.5.20.5.2.

(93) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.5.3(2) Updated IRM Link.

(94) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.5.3.1(1)(a) Updated IRM References.

(95) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.5.3.2(1) Corrected the second bullet in chart.

(96) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.5.5.3(3) Changed IRM Reference.

(97) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.5.5.5(2) 6) Added Caution to research IMFOLI, IMFOLT, and ENMOD for the correct year.

(98) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.5.5.9(1) Updated IRM Reference.

(99) IPU 18U1225 issued 09-04-2018 IRM 3.5.20.6 Was Added for SBA Disasters.

(100) IPU 18U1468 issued 11-19-2018 IRM 3.5.20.6(4)(b) Added NOTE about unmasking/unredacting SBA Transcripts.

(101) IPU 18U0754 issued 05-03-2018 Exhibit 3.5.20-3 Updated Contact Listing.

(102) IPU 18U1468 issued 11-19-2018 Exhibit 3.5.20-4 Updated IRM References.

Effect on Other Documents

IRM 3.5.20, Processing Requests for Tax Return/Return Information, dated December 7, 2017 is superseded. This IRM incorporates the IRM Procedural Updates (IPUs) from May 3, 2018 through November 19, 2018 as follows: 18U0754, 18U1033, 18U1225, 18U1278, and 18U1468.

Audience

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

Effective Date

(01-01-2019)

Linda J. Brown
Director, Submission Processing
Wage and Investment Division

"Editorial changes have been made throughout this IRM."

Program Scope and Objectives

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

  2. This IRM contains the following subsections:

    • IRM 3.5.20.2 - General information for All 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

  3. Purpose: The purpose of this program is to give instruction to the RAIVS employees on how to fulfill Requests submitted by Taxpayers and External Customers.

  4. Audience: Input Clerks who use the Transcript Delivery System (TDS) to fulfill requested items that are received on Form 4506, Form 4506-T, and Form 4506T-EZ. Income Verification Express Services (IVES) Coordinators who have over sight 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 a accurate and timely manner

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, disputed items are resolved timely, new IVES Applications are submitted to Headquarters and input timely after Headquarters review, monitoring of the work, and that all calls from Participants are addressed timely.

Program Management and Review
  1. Program Reports The IVES Daily Report is to track inventory in regards to our External Customers and must be submitted timely and accurately.

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 Services

  7. FOIA-Freedom of Information Act

  8. TAS-Taxpayer Advocate Services

  9. POA-Power of Attorney

Background

  1. Requests for photocopies of Tax Returns, Transcripts, and Wage and Income Documents are sent to the RAIVS Units by Taxpayers or Lending Institutions when required for loans or other reasons

General Information for All 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 4506T-EZ. 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, (6) Required Information boxes or, IRM 3.5.20.3.3.1, Correspondence.

    Reminder:

    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.

    .

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

  5. 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, 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 ).
  6. 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. If the request indicates the Freedom of Information Act (FOIA) request, consider this taxpayer correspondence and send an e-mail to *Disclosure for processing.

    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.

  7. The Income Verification Express Service (IVES) program is performed at the following campuses: Austin, Cincinnati, Fresno, Kansas City, and Ogden.

  8. KCSPC processes Form 4506-T for Disaster requests within 24 - 96 hours.

  9. 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 persons who mis-sent the information to see if they want the information faxed back or faxed to appropriate persons. 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 unless it is an IVES request. (See IRM 3.5.20.4, Income Verification Express Services (IVES) Requests Processing)

    Exception:

    Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form

    These are 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.
  10. 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.

  11. 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.

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

    • Transcripts

    • Verification of non-filing (VNF)

    • Wage and earnings information (See IRM 3.5.20.3.7, Requests for W-2 Tax Information)

    Caution:

    Photocopies cannot be ordered on TDS.

    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. TDS should not be used to determine a Form 706 filing or to search for account data, use IDRS instead.

  13. TDS is the primary system used to request transcripts. The postal mail delivery option should be used for RAIVS Requests.

    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. TDS should not be used to determine a Form 706 filing or to search for account data, use IDRS instead.

  14. 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 Document for 2009 or prior (2009 ordered via Integrated Data Retrieval System (IDRS); 2005 and prior were destroyed

    • Record of Account for 2015 or prior

    • VNF for 2015 or prior

    • A transcript (any type) for a future year

    • Wage and Income Documents for an Employee Identification Number (EIN) (XX-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. TDS should not be used to determine a Form 706 filing or to search for account data, use IDRS instead.

    • Return Transcripts for 2012 and prior are not available with the exception of those processed during the current or prior three processing years.

      Example:

      Return for 2009 was not filed in 2010, but was filed in 2013, this information will be available.

  15. 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.

    Exception:

    For IVES the Additional Fields Screen is not used therefore, signature date is not input.

    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.

  16. If a letter refers to the Freedom of Information Act (FOIA), send an e-mail to *Disclosure for processing.

  17. 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. Within one (1) hour of discovery, you must report all unauthorized disclosures in regards 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)"

    5. Complete required entries:
      • Product Type: Form 4506-T or Form 4506T-EZ
      • IRS Phone #
      • 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: "Employee to FAX to the Office of Taxpayer Correspondence Fax Number 855-696-9562."
      • 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 4506T-EZ to the number on the cover sheet (for participants, you must include all Form 4506-T or Form 4506T-EZ that were affected).
      • 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 5) above.

  7. On a quarterly basis the sites will scan and submit via e-mail to Headquarters the following information on the 15th of the following month after the quarter ends. Quarters are: January-March, April-June, July-September, and October-December.

    • 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. Internal Revenue Code (IRC) Section 6103(c), Disclosure of Returns and Return Information to the Designee of the Taxpayer, and IRC Section 6103(e), Disclosure to Persons Having Material Interest, authorizes release of information covered in these procedures.

    1. Requests submitted under IRC Section 6103(c) are referred to in this subsection as "waivers" .

    2. Requests submitted under IRC Section 6103(e) IRM 3.5.20.2.7, Signature Authority for Return/Return Information Requests must be signed by the taxpayer or a person having material interest, or an authorized representative. Research Disclosure information by going tohttps://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure , if you still have questions, or there are questions regarding material interest send an e-mail to *Disclosure .

      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. Furnishing more information than what is requested is considered Disclosure.

    1. Examples of Disclosure and Non-Disclosure:

    • Disclosure - Request is for Return Transcript and furnishing an Account Transcript.

    • Disclosure - Request is for tax years 2011 and 2012, information is furnished for 2010.

    • Disclosure - Sending information to the incorrect requestor.

    • Disclosure - For IVES sending information to same Participant except to a different mailbox than listed.

    • Non-Disclosure - For IVES, taxpayer signs for tax years 2010, 2011, and 2012; Participant indicates 2011 and 2012. Employee sends 2010, 2011, and 2012.

    • Non-Disclosure - Request indicates Record of Account and a Return Transcript is sent.

    • Non-Disclosure - Request is for Form 1099 (All Forms) and Form W-2 is sent.

  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 11.3.3.3, 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 and IVES 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 working IVES Requests provide only products that are indicated. If multiple boxes are checked or indicated you will 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 original return during processing. Changes made after transcription, such as
    • subsequent payments,

    • amended returns, or

    • Document Perfection (DP) adjustments, are not reflected on a return transcript.


    These are available for the current year and the 3 prior years.
    Account Transcript A sanitized record of line items, including changes made after transcription.
    In response to requests for account transcripts, RAIVS provides Transcript Delivery System (TDS) transcripts or MFTRA-X literal, 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.
    Record of Account An account transcript that contains information on the financial status of the account,
    • A combination of line item information and later adjustments to the account;

    • A sanitized record of line items transcribed from the original Return during processing, including adjustments made after the Return was filed.

    • Available for current year and 3 prior tax years


    Most requests will be processed within 30 calendar days
    Verification of Non-Filing A notification disclosing that a return was not filed.

    Reminder:

    This product is not available when working IVES Requests.

    Form W-2 , Form 1098, Form 1099 Information Wage and Income Documents and Form 1099 information will be available for up to the 10 most current 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. Redaction will be the default method of delivery. On TDS there is a radio button for masked/redacted and unmasked/unreadacted for the use of other Business Units, RAIVS Units will NEVER select unmasked/unredacted.

  3. In January, 2019 IVES IMF Transcript information will become redacted/masked. Redaction will be the only method of delivery.

How Requests are Received

  1. Generally, requests are received from taxpayers or their representatives on Form 4506, Request for Copy of Tax Return; Form 4506-T, Request for Transcript of Tax Return; or Form 4506T-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.IRM 3.5.20.5.3 , Requests for Closed Underreporter or Audit Reconsideration Cases, for processing procedures.

  3. RAIVS Units in AUSPC, CSPC, FSPC, KCSPC, and OSPC accept faxed requests from participants who have applied to the IVES program.

    1. Batches of work should be submitted from participating companies with a cover sheet listing the Taxpayers Name, Identification Number and tax periods included in the batch.

    2. Participants are required to pay a $2.00 user fee for each tax period requested. The fee is paid through a link provided at www.irs.gov, E-Services, key word-IVES.

    3. The participants will send requests to their respective RAIVS Processing Campus in AUSPC, CSPC, FSPC, KCSPC or OSPC, based on the location closest to their business office or previously assigned location.

  4. All other requesters are directed to mail or fax their requests to the geographic location listed on Form 4506, Form 4506-T, or Form 4506T-EZ

    Note:

    The Cincinnati Site will no longer process Form 4506 starting October 2, 2018. Those requests received on or after October 2, 2018 will be forwarded to the Ogden Site for processing.

    .

    Exception:

    Cincinnati will complete the processing of all Form 4506 that are received prior to October 2, 2018.

  5. KCSPC processes all Disaster Transcript Requests.

    Note:

    If 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 - 96 hours of receipt.

    3. The maximum time frame for providing this service is 4 days.

  6. 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 877-824-1408
      11, 13, 17, 19, 31, 34, 49, 56, 57, 61, 62, 63, 96 Cincinnati 859-669-4111
      01, 02, 03, 04, 05, 06, 08, 15, 24, 33, 68, 77, 89, 94, 95 Fresno 559–497–5748
      07, 09, 36, 37, 39, 40, 41, 42, 43, 44, 47, 48, 58, 59 Kansas City 877-929-1595
      23, 25, 28, 29, 51, 52, 54, 55, 81, 82, 83, 84, 85, 86, 87, 91, 99 Ogden 801-620-7944

       

      Exception:

      Requests for Forms 709 are requested from the C-Site in Independence, MO. Fax number is 816-257-0041.

    4. Notate "Disaster" in the comments.

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

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

  8. Electronic signatures are only acceptable on IVES Requests starting January 7, 2013. Stamped signatures are not acceptable on any 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:

    • Tax Return Transcripts

    • Copy of Tax Form

    • Form W-2 Information

    • Verification of Non-Filing

    • Account Information

    • Record of Account

    • Mixed

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

    • Request with Form 14039, Identity Theft Affidavit, attached, route request and Form 14039 to Accounts Management.

    • Form 14039 alone, route to Accounts Management.

    • Form 8822, Change of Address, alone, route to Entity.

    • 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/IVES. You will:
      - Complete a separate Form 3210, Document Transmittal for each request.
      - In "Remarks" put Request for copies of Fraudulent Returns.
      - Fax daily the Form 3210, request, and all associated documents to (855) 807-5720.
      - Send a weekly count to Roxanne Jones and Mary R. Ray before 12:00 noon every Monday

      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, IVES requests, 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 taxpayers name and SSN (If bad SSN do not control the case.

    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 following case category codes. 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.

    Aged Criteria

    Category Code Description After IRS receipt cases will Age at
    ACKN Account transcripts and record of accounts 10 work days unless the case is not available on TDS ; those requests would age at 30 days.
    COPY CP 2000 , CP 2501 , Letter 2893C , and closed audit reports 80 calendar days
    COPY Copies of return 75 calendar days
    IOUR Return transcripts for SBA 10 work days
    IRTL Form W-2 information 10 work days
    OURV Return transcript requests 10 work days
    PRNQ Fed-State 45 calendar days
    TPRQ Form 4442 80 calendar days
Reporting Time for Form 4506, Form 4506-T, and Form 4506T-EZ Requests
  1. Count each tax period requested, not each request.

  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
    Disaster Transcripts - Time used for Disaster transcripts 790-82360
    Disaster Photocopy - Time used for Disaster Tax return photocopy requests 790-82361
    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
    IVES requests with three Business Day processing including electronic signatures

    Note:

    This will start July 2, 2018.

    790-85124
    IVES Clerical 790-85128
    IVES Coordinator 700-85120
    Original returns copied by RAIVS/Reimbursable Photocopy Fees for RAIVS and Exempt Organization (EO) 520-34000
    Photocopy 790-34000
    Pre-processing 210-34000
    Form 4442 for Photocopy with ID Theft 790-34007
    Taxpayer Advocate 790-36720
    Transcripts for both IMF and BMF for all products including:
    • Return transcripts

    • Verification of non-filing

    • SBA return transcripts

    • 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 and Cincinnati only 790–34004
    Form 8821-A IRS Disclosure Authorization for Victims of Identity Theft (Clerical) - Austin and Cincinnati only 790–34005
Records Retention for Form 4506, Form 4506-T and Form 4506T-EZ Requests
  1. Retain all Form 4506, Form 4506-T, Form 4506T-EZ and correspondence received for copies of tax forms, or return information in accordance with Document 12990, Records Control Schedule.

    1. Requests received with remittances are Accountable Officer's official copy of receipts for payments received from customers and require retention of six (6) years and three (3) months, after the processing year.

    2. There is a 65 business day retention period for IVES Requests.

    3. There is a 65 business day retention period for IVES Acknowledgements.

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

    5. Destroy requests, received and processed without remittance, 45 calendar days after request is closed.

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

    7. Multiple closed dates can be combined into batches, in TIN order, as long as they are easily researchable.

    8. Maintain a list of retired files.

Pre-processing Review of Requests for Return/Return Information with Remittance

  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, 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.

  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 includes:

    • 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) workdays 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 IVES or 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 work days from IRS receipt.

  10. All RAIVS and IVES Request must be the current revision in order to process.

Review Requests for Proper Photocopy Fee
  1. Starting October 1, 2013 taxpayers must pay a fee of $50.00 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.

  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 holding 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.

      Requests for Proper Photocopy Fee.)

    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 $200 but only $150 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 was 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.

    Exception:

    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.

    Exception:

    The only way to request a Form 709 is with a Form 2275.

    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. For decedent requests and the POA has authorization send the requested information to the POA addressed to The Estate of, also remove the word dec’d.

    Exception:

    If you receive the pop-up box stating do not send Wage and Income Documents. If you are working Photocopy Requests follow procedures in IRM 3.5.20.2.8.2, ID Theft Procedures for Photocopy Requests..

    Note:

    All IVES, RAIVS, and Small Business Administration (SBA) Disaster requests must have the attestation box checked on the most current revision. If this box is not checked you will reject the request for signature.

    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, 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 Section 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 have future dates are 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.

    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 is the address of record)

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

    3. Applicable tax form number (BMF only)

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

    5. Signature of taxpayer or authorized person.

    6. 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.

    7. 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.

    8. 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.

      Exception:

      Do not consider the form altered if all alterations contain the taxpayer's initials.

      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.

    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 is the address of record)

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

      Exception:

      For IVES only, the Third Party Secure Object Repository (SOR)/Mailbox number is also required either on line 5 or at the top of the request.

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

    4. Applicable tax form number (BMF only).

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

    6. Signature of taxpayer or authorized person.

    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, copies or faxed request.

      Exception:

      Do not consider the form altered if all alterations contain the taxpayer's initials.

      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.

      Exception:

      For IVES only, the deletion of a taxpayer, product, or year by crossing out or lining through is acceptable.

      Note:

      IVES alterations would include information furnished by the participant on line 5 of the Request. Effective November 29, 2010 requests were being rejected if it was apparent that line 5 has been altered in any fashion such as: Writing on Line 5 other than the Participants information, which would indicate overlaying of information already printed on the Form (i.e., numbers or letters that could indicate something was already there, this would be to the left or right of the Participant information and could possibly be above or below the Participant information), or more than one address or name other than the Participants.

      Note:

      Effective January 1, 2011 the Participants can not utilize a sticker containing their information for Line 5. Line 5 information for the Participant has to be stamped, typed, or handwritten on the Request, if not the Request will be rejected.

    Reminder:

    For RAIVS Requests - the third party can not use a sticker. The information has to be stamped, hand written, or typed on the Request, if not the Request 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 CFN contains more than 10 numeric digits, Alpha Characters, or a SSN, You will not reject the Transcript. The CFN is an optional field and the TDS Customer File Number entry will be left blank.
  7. 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.

    Exception:

    U.S. Probation Department and United Nations requests.

  8. Written authorization is required for disclosure to third parties. For a deceased taxpayer, the individual that signs the Form 4506 or Form 4506-T must be authorized to act for the decedent under IRS 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 to receive a copy of the requested information. These are the most common scenarios for a signature:

    1. A Personal Representative/Executor/Executrix appointed by the Court. These titles all represent a person or a Bank and Trust Company (Trust Officer) 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 Court 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 or Form 4506-T with the Court document, check Line 5 of Form 4506 or Form 4506-T 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 or 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. 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

      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 or Form 4506-T 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.

    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 will not appoint a Personal Representative/Executor/Executrix. The surviving spouse is in charge of the decedent's estate. One of several documents may be submitted to authenticate the surviving spouse. Any one of these documents may indicate the decedent was married and to whom:
      - Death certificate
      - Last Will and Testament
      - Trust Instrument
      - Marriage Certificate

      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.

    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 Section 6103(e). Refer to IRM 11.3.2 for a full description of material interest including types of documentation that may be submitted as substantiation of material interest.

    If the above information is not attached use the Nationally approved RAIVS letters and send to the third party address on line 5 of the request. 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

  9. 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 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 to receive a copy of the requested information. These are the most common scenarios for a signature:

    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. A cover letter or Form 4506 or Form 4506-T may also provide the most current address of the taxpayer. 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, 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, issue the information to the tax professional.

    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 Section 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.

    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 Section 6103(e). Refer to IRM 11.3.2 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 a person or a Bank and Trust Company (Trust Officer) 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 Court 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 or Form 4506-T with the Court document, check Line 5 of Form 4506 or Form 4506-T 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 (refer to Item 5) may make the request. 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 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
      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 or Form 4506-T 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.

    7. Trust Officer for a Bank & Trust Company If the donor is deceased, it is possible that 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.

    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 a valid transcript--either on-line, in retention, or on microfilm--confirms a filing. 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. In situations where a print or transcript from steps reflect MFT 51 in retention, then step 6 must be completed.
      - BMFOLI (Format: BMFOLIXXX-XX-XXXXV)
      - BMFOLT (Format: BMFOLTXXX-XX-XXXXV51YYYYMM)
      -BMFOLV (Format: BMFOLVXXX-XX-XXXXV51YYYYMM)
      -BMFOLB (Format: BMFOLBXXX-XX-XXXXV51YYYYMM)
      - MFTRA Type C and Type E

      Format: MFTRA
      XXX-XX-XXXXV,C,IDRS NUMBER, NAME AND STOP NO
      R,E,R,R

      - Microfilm Request using Form 3774
      When a TC150 posting is reflected on a transcript, proceed with requesting the original Form 709 from the C-Site or from an FRC if a matching Form 706 was filed and the account for the Form 706 reflects a TC421.

    9. Requesting an Original Form 709 Form 709 gift tax returns for tax years between 197612 and present, 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 the Job Aid "Fulfilling Form 706 Data Requests" 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. Step by step instructions follow:

    1. Complete Form 2275 using data from the MFTRA, BMFOL and/or Retention Register.
      - Use the most current revision of Form 2275
      - Use a separate Form 2275 for each taxpayer
      - Only complete the boxes described below

      PART A
      -Box 1 – Taxpayer’s SSN
      - Box 2 – 709
      - Box 4 – ALL YEARS
      - Box 5 – Leave Blank
      - Box 7 – Taxpayer’s full name
      - Box 10 and 11 – Manager’s Signature
      PART B
      - Box 12 – Check "Other" and specify reason
      -Box 12 – Leave blank, no check marks
      - Box 13A to 13I – Fill in the information for the person requesting the returns
      - Box 14 – Check Box A Original Document
      - Box 15 – Check Box A Initial
      PART C
      -Part C is designated for the C-Site with the exception of Box 19.
      - Box 19 allows for the requester to provide specific data such as an alternate spelling to the taxpayer’s name, or any other hints to locating the tax returns in alpha files.

  10. 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.

  11. Requesting Form 709 Transcripts

    1. Upon verification, conduct IDRS research shown below in its entirety. (Please 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.
      MFTRA Type X
      -Format: MFTRA
      XXX-XX-XXXXV,X,IDRS NUMBER, NAME AND STOP NUMBER
      Microfilm Request using Form 3774

  12. 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 e-mail 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

  13. 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.
  14. 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. 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.

  15. 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 Guide, for correct routing.

      Note:

      This is a listing of all Campus’, 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.

    Unrelated correspondence is an address change,

    Note:

    See IRM 3.5.20.2.8 (5)c)

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

    2. Send request for address change to the appropriate processing function (usually Entity Unit),if the change is not on IDRS or shows as pending.

    Correspondence is a Form 2848,
    1. Photocopy Form 2848 .

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

    3. Leave copy with request. It will be used by RAIVS to determine signature authority.

Signature Authority for Return/Return Information Requests

  1. All requests for photocopies 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.

  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. Form W-2 documents, 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 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. If Form 56, Notice Concerning Fiduciary Relationship, is attached Route Form 56 to Entity, notate Form 56 detached on request, and process request. Form 56 must be accompanied by POA, Will, etc.

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

      Note:

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

    5. Form 4506, Form 4506-T, or Form 4506T-EZ, signed by someone other than the taxpayer who demonstrates material interest and is authorized to sign under IRC Section 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 , Reviewing Requests for Completeness Prior to Processing (9) 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 2848Power of Attorney and Declaration of Representative:

    • Signed by the taxpayer and identifying the same tax type (income, employment, etc.) or form (1040, 941, etc.), and year or period listed on the request.

      Note:

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

    • If a Form 2848 or Form 8821 is attached to a Form 4506, Form 4506-T, or Form 4506T-EZ in support of a signature other than the taxpayer's, the request is only valid if:
      -Line 5 of the Form 4506, Form 4506-T, or Form 4506T-EZ is blank,
      -or the name is that of the taxpayer or individual who signed the Form 4506, Form 4506-T, or Form 4506T-EZ.

      Reminder:

      An exception for Form 2848 exists when a signature other than the taxpayer's is supported by a Form 2848 and permission to authorize the release of tax information to another party is specifically listed on Line 5 of the Form 2848 which validates the request for any name listed on Line 5 of the Form 4506, Form 4506-T, or Form 4506T-EZ. If Form 2848 is signed by the representative and a general Power of Attorney is attached that authorizes representative to act for them in tax matters or "military" is signified, accept the 2848 as valid.

  4. Form 8821, Tax Information Authorization, accept when attached to Form 4506, Form 4506-T, or Form 4506T-EZ when all the following conditions are met:

    • Name on Line 1 matches the signature on Line 7 of Form 8821 .

    • Form 8821 demonstrates that the Appointee is authorized to receive the information requested on Form 4506, Form 4506-T, Form 4506T-EZ.

    • Form 4506, Form 4506-T, or Form 4506T-EZ is signed by the Appointee.

    • Identifies the same tax type (income, employment, etc.) or form (Form 1040, 941, etc.).

    • Identifies the same year or period listed on the request.

      Note:

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

    • Retain Form 8821 with Form 4506, Form 4506-T, or Form 4506T-EZ. Do not detach or send copy of Form 8821 to Accounts Management.

      Reminder:

      The signature of Form 4506, Form 4506-T, or Form 4506T-EZ must still be within the 120 day time frame and can not 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 e-mail 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 if you still have questions send an e-mail 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 for Filing Requirements on all BMF Requests 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 for BMF signatures 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 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 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, and may be sent to a designee in either case. 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.
    If Form 56, Notice Concerning Fiduciary Relationship, is attached Route Form 56 to Entity, notate Form 56 detached on request, and process request. Form 56 must be accompanied by POA, Will, etc.

    Caution:

    When providing copies of tax returns of partnerships, S corporation, trusts, or estates (Form 1065, Form 1120-S , Form 1041, 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

  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.

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 Tool (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 IAT Income Transcript Verification Tool (iTV). If both primary and spouse have signed and dated the request and no taxpayer is specified, research and verify using only the taxpayer listed on line 1a, unless the request is for products on line 8 (Wage and Income Document). If the suffix is different on IAT than on the request or missing, reject the request. Examples of suffixes are: Jr., Sr., III, etc.

    Exception:

    If IAT returns a "No Masterfile" response on Return Transcripts and Verification of Non-Filing requests, process the request after the Name Control (using IDRS or Social Security Administration (SSA/DM1) listed Name Controls) and TIN have been verified on IDRS.

    If the tool is unavailable, or the TIN and name do not match do the following:

    1. Research IDRS, including CC INOLE, CC IMFOLE, CC ENMOD, CC NAMEE, CC NAMEI, CC NAMES, CC TRDBV or CC RTVUE to verify TIN on all requests. SSA /DM1 Name Controls can be used for all other request types. Due to the rise in Identity Theft, if error in TIN is other than a two-digit transposition, reject the request, otherwise consider the TIN a match and edit the request with the corrected TIN and use iTV with corrected TIN.

    2. Additional research may be required when the request is for joint returns:

    If ... Then ...
    TIN is missing, Reject the request and research IDRS CC NAMEI or CC NAMEE to validate address.
    No record of TIN as primary is found,
    1. Research IDRS for invalid TIN.

    2. Research TIN as a secondary taxpayer on a joint return.

    There is a discrepancy between the names and TIN, such as Transcription errors, Reject the request. See IRM 3.5.20.3.2 Rejecting Requests ,
    Request is for multiple tax periods involving different spouses,
    1. Ensure the letter is addressed to the correct spouse to prevent possible unauthorized disclosure.

    2. 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 e-mail to *Disclosure if questions arise.

  5. Verify taxpayer's address for all requests for return transcripts, account transcripts, record of account transcripts, photocopies, and Form W-2 information. If the TIN matched on the iTV use the addresses from the tool to verify the address on the request.

    Caution:

    In the case of a decedent, the taxpayer is the person that will administer the estate - could be a Personal Representative, an Executor, a Trustee, a person with material interest, etc. The person administering the estate is not a third party and will not have a record on the CAF. In most instances, the address of the decedent and the address of the person administrating the estate will not match until a Form 706 has been filed, and then only if IDRS is researched with a "V" definer after the SSN.

    Note:

    The maximum allowable characters in IDRS is 35, if address exceeds 35 characters and identity can still be verified then run the request.

    Exception:

    If Form 4506 , Form 4506–T, or Form 4506T-EZ has Form 2848 attached and indicates Alzheimers or dementia, then accept the address of record or "PN" address and fill the request.

    Exception:

    If the Form 4506 Line 5 indicates a Nursing Home and the Form 8822 indicates change of address for the same nursing home; then accept the address of record or "PN" address and fill the request.

    See Exhibit 3.5.20-1 Optional Address Abbreviations and Exhibit 3.5.20-2 for Address Reject Exceptions RAIVS/IVES.

    1. If the current address (line 3) or previous address on last return filed (line 4) is not available or incomplete, reject the request and mail to the taxpayer at the address of record (e.g., pending address on CC ENMOD, or posted address on CC ENMOD or CC INOLE).

    2. If the request made by a taxpayer (designating information be sent to a third party) does not show a current address and you are unable to find an address of record. Send the appropriate letter to the third party advising them we cannot process the request and direct them to contact the taxpayer. Do not return a copy of the request.

    3. If Form 8822 is attached to the Form 4506, Form 4506-T, or Form 4506T-EZ 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 Entity 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 Entity for updating.
      Line 3, Current Name, Address, or line 4, Previous Address, of the request does not match what is on Master File, reject the request and Form 8822, back to the taxpayer at the address on Master File, for address being incorrect.
      Line 7, New Address, on Form 8822, matches what is on Master File, process the request.
    4. If Form 8822 is attached to the Form 4506, Form 4506-T, or Form 4506T-EZ and ID Theft Indicators are present, reject the Form 8822 back to the address of record along with Form 14611, RAIVS/IVES Additional Actions Needed.

    5. If none of the addresses returned by iTV matches, reject the request. The IAT Tool (Income Transcript Verification Tool (iTV)) should be utilized as the primary source for researching address information. If the IAT Tool is unavailable, research IDRS for the current and one prior tax period addresses for the taxpayer and spouse, which is the current capability of the IAT Tool, using CC INOLE, CC ENMOD, CC RTVUE, CC TRDBV, CC IMFOLE, or CC BRTVU on all requests.

      Note:

      If request is submitted by the Probation Department or the United Nations and there is no address of record, or address on line 3 or 4 of request does not match our address of record or last return filed, complete the request and submit back to the Probation Department or United Nations as applicable. This instruction also applies to a decedent return if third party has sufficient written authorization.

      Exception:

      Address verification is not required for verification of non-filing requests for accounts with no master file. Use SSA name control to verify identity in this circumstance.

    6. A "PN" address on CC ENMOD should be considered the "address of record" .

    If ... And ... Then ...
    The current address (line 3 on Form 4506 series) or the address shown on the last return filed (line 4 of Form 4506 series) matches the address returned by iTV, or IRS address of record or the address on the last return filed, The remainder of the request is complete Continue to process the request unless there is an Identity (ID) theft indicator code on the taxpayer's account. See IRM 3.5.20.2.8.1, Identity Theft Indicator.
    The address cannot be verified,   Reject the request back to the taxpayer. See IRM 3.5.20.3.2, Rejecting Requests
    The IDRS research shows the current address , address at the time of filing or address on the last return filed does not match the address of record,  
    1. At management or designee discretion contact the taxpayer for additional identification.

    2. Reject the request if the taxpayer cannot be reached. See IRM 3.5.20.3.2, Rejecting Requests.

    Information is being requested to be sent to the taxpayer, No address is present on the request, Reject the request to the address of record.
    The return information request is to be sent to a third party, The request is not signed,
    1. At management or designees discretion contact the taxpayer for a signature, even if the address matches the address of record.

    2. Reject the request if the taxpayer cannot be reached. See IRM 3.5.20.3.2, Rejecting Requests

  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 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 3.5.20.3.2, 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.

    Reminder:

    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 4506T-EZ. Also notify the Third Party to contact the taxpayer. Tax Years that do not have ID Theft Indicators send the requested information through TDS.

    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. For decendents, change to Estate of. Also notify the Third Party to contact the taxpayer.

    Exception:

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

    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. For decedent requests and the POA has authorization send the requested information to the POA addressed to The Estate of, also remove the word dec’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.

    IF... THEN...
    A Transaction Code (TC) 971 with Action Code (AC) 501, 506, 522, 524 and request is for a Record of Account, Tax Return, Tax Account, or 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.

    Exception:

    If there is a TC 972 AC 501, 506, 522, 524 with the same date as the TC 971 and corresponding AC.

    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, 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 Record of Account, Tax Return, Tax Account, or 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 976 AC 524 regardless of tax year, Do not send transcript unless the request is from the Surviving Spouse or authorized person.

    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.

  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.

    2. On a weekly basis, every Monday no later than 12:00 PM (ET), each site will send to Roxanne Jones and Mary R. Ray the number of Identity Theft letters sent and number of years involved.

  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. On a weekly basis, every Monday no later than 12:00 PM (ET), each site will send to Roxanne Jones and Mary R. Ray the number of Form 4442s received and number of years involved.

  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
      Cincinnati – 02200, 02201, 02202, 02203, and 02204
      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

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

Timeliness Guidelines for RAIVS Inventory

  1. Requests made on Form 4506, Form 4506-T, or Form 4506T-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 form or Form W-2, 75 calendar days after IRS receipt.
    A return transcript or all Wage and Income, such as Form W-2 or Form 1099 transcript information, 10 work days after IRS receipt.
    An account transcript, 10 work days after IRS receipt unless the case is not available on TDS and those requests would age at 30 days.
    A Record of Account, 10 work days after IRS receipt unless the case is not available on TDS; those requests would age at 30 days.
    A product under IVES, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Fed-State information, 45 calendar days after IRS receipt.
    USDA, 15 work days after IRS receipt.
    Copies of CP 2000, CP 2501, Letter 2893C or closed audit reports. 60 calendar days after IRS receipt.
    MFTRA, IRPTRR, and IRPTRE 30 calendar days after IRS receipt.

Rejecting Requests

  1. Can initiate telephone contact prior to rejecting Form 4506 to request information needed to process the request if necessary at management or designees 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. The TIN is invalid and a proper TIN cannot be determined from research.

    5. 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" Ask questions to verify identity, such as:
      1. The name as it appears on the tax return (including spouse or "Doing Business As (DBA)"

      2. Dependents' names

      3. Taxpayer's date of birth

      4. Spouse's date of birth

      5. Filing status.

        Reminder:

        Use IDRS to assist in your research.

      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.

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

  4. Once you are satisfied you are speaking to the taxpayer:

    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 IRM 3.5.20.2.6.2, Reviewing Requests for Completeness Prior to Processing (8) 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 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. For rejects by correspondence, send all unprocessable requests not resolved by telephone calls to the taxpayer at the address of record provided on Masterfile.

  6. A request by a taxpayer (designating information be sent to a third party) 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 or fourth 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 or fourth 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.

      Exception:

      If the alteration includes the taxpayer's initials consider the form unaltered.

    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 CFN is an optional field and will not be a reason for rejecting the Transcript. The TDS Customer File Number entry will be left blank If it contains:

    • More than 10 numeric digits,

    • Alpha Characters,

    • SSN,

  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 e-mail 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 4506T-EZ , 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.

    1. Address the letter to the taxpayer using the name shown on Line 3 of Form 4506-T 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.

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

    3. If you choose to indicate what type of tax return was requested

      Example:

      If you indicate Form 1040 and you are referring to a Form 1040A

      this 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), whenever possible.

  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 Doe
      123 Main St.
      Anytown, USA 12345–6789

    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. 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 e-mail 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 , "RAIVS 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. The TDS system used by RAIVS generates all Return/Account transcript, Record of Account and nationally approved RAIVS letters for each Return/Account Transcript and Record of Account situation.

  3. If Form 4506, Form 4506-T , or Form 4506T-EZ is received with subpoena or court order and the request is not signed forward to :Local Disclosure. If signed process the request following normal guidelines. If subpoena is received alone, forward to Government Disclosure Liaison (GDL) at your site for processing.

Inquiries
  1. Process inquiries received, either by phone or in writing, regarding status of a request for copies of tax forms, verification of non-filing, or return transcripts 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 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 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.

       

Answering Incoming Calls 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 which 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

    3. Potential IVES requesters and current participants inquiring about "two business day" service.

      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 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.

  2. Refer taxpayers with tax or tax account questions to the appropriate number below:

    1. BMF 1-800-829-0115

    2. IMF (W&I) 1-800-829-0922

    3. IMF (SB/SE) 1-800-829-8374

    4. Exempt Organization (EO) 1-877-829-5500

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

  3. Refer taxpayers who want to order photocopies and/or transcripts of tax returns or wage information to one of the following:

    1. Toll-free 1-800-908-9946 (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 4506T-EZ .

    3. The IRS forms number (1-800-829-3676) to order Form 4506 , Form 4506-T , or Form 4506T-EZ .

    4. Refer taxpayers inquiring about Form 706 and Form 709 Copies and Transcripts to IRS.gov for detailed instructions at "Estate Tax FAQs" and/or "Gift Tax FAQs

  4. Refer practitioners to Practitioner Priority Service at 1-866-860-4259.

    Note:

    Refer taxpayers inquiring about Form 706 and Form 709 Copies and Transcripts to IRS.gov for detailed instructions at" Estate Tax FAQs" and/or "Gift Tax FAQs" .

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, return transcripts. If the requester did not receive these transcripts within 7-10 calendar days, they will have submitted a new request.

    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.

    Reminder:

    When providing copies of tax returns of partnerships, S corporations, trust or estates (Form 1065, Form 1120-S, Form 1041, 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.

  5. Use TDS to request return transcripts for information.

    • The short request option may be used.

    • Use the long form and the system will perform more detailed identification and authentication for you or CC CFINK.

    If ... And ... Then ...
    The information is to go to a third party, you have a CAF number,
    1. Check the CAF option.

    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, if you still have questions send an e-mail 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,
    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.

      Note:

      The reject notification can be sent to the third party if a request must be returned 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 2012 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 e-mail to *Disclosure.

    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.

  5. You may use CC IRPTR with definer "W" for "White-out" to sanitize any individual document on-line before printing and giving to a taxpayer. See IRM 2.3.35.9.8, Payee On-Line Sanitized Transcript, (definer "W" ).

    1. After the user makes an on line transcript request, the user can get a sanitized document screen by changing the definer to a "W" .

    2. The user can initiate a new request using CC IRPTR with definer "W" using the same command line format as definer "O" .

    3. Each individual document will be sanitized as the user scrolls through the documents page by page. A message will be displayed on line 24 of the screen saying "Taxpayer's Copy" .

    4. The screen can be printed and mailed to a taxpayer.

    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.

      Note:

      The reject notification will also be sent to the third party, if applicable.

    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 copies of 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.

    Note:

    The reject notification will also be sent to the third party.

    Request is for copies of 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.
  6. Small Business Administration (SBA) business loan return transcript requests can be identified by the acronym SBA printed at the top of the request.

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 3.5.20.3.2 for reviewing 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 prior years.

  3. VNF requests can usually be worked quickly using on line TDS information.

    1. Information about the current processing year is not available until after June 15th therefore, a verification of non-filing letter cannot be issued for the current processing year until after June 15.

    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 e-mail to *Disclosure.

    If ... Then ...
    Additional research is needed, Suspend the request.
    The request is for years older than the current and three prior, Research IDRS for TC 150 and use the nationally approved RAIVS letters to notify taxpayer. IRM 3.5.20.3.3.1, Correspondence.
    Request is for copies of 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.
    TDS is not available, Use nationally approved RAIVS letters to provide information based on the taxpayer's request. IRM 3.5.20.3.3.1, Correspondence.
  4. TDS was designed to process third party requests regardless of whether or not a return has posted.

    1. TDS should also be used if IDRS research shows no return has posted and the information is going to the taxpayer.

    2. When using TDS, VNF requests should be sorted and worked as follows:

    If... And... Then...
    No return is located, Requested information is to go to the taxpayer,
    1. Enter the request on TDS.

    2. Use the taxpayer's information in the "third party information" box on TDS.

    No return is located, Requested information is to go to a third party, Enter the request on TDS.
    • A letter will be generated to the third party indicating no return was filed.

    A return is located, Requested information is to go to a third party, Verify taxpayer's address using IAT (ART) tool.

    Note:

    If address cannot be verified on IAT or IDRS reject the request


    Enter the request on TDS.
    • A letter will be systemically generated to the taxpayer indicating a return was filed.

    • A letter will be generated to the third party indicating that the request can not be honored.

    A return is located, Requested information is to go to the taxpayer, Verify taxpayer's address using IAT (iTV) tool.

    Note:

    If address can not be verified on IAT or IDRS reject the request

    1. Do not use TDS.

    2. Follow procedures in the following paragraph.

  5. If TDS is not available or information can not 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 or third party 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 transcript.
    A return is located. The taxpayer has authorized non-filing information be sent to third party,
    1. Send notification a return has been located, with a transcript to taxpayer.

    2. Alert the taxpayer our records indicate a return has been located, the third party was not notified.

    3. Notify the third party to contact the taxpayer regarding requested information.

    A return is located and other boxes - Return transcript, Account Transcript, Record of Account - are checked on the request, The taxpayer has authorized all checked information be sent to a third party,
    1. Send available transcripts to the third party 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 can not be made.)

    2. No additional notification is needed for verification of non-filing.

    A return posting is located and (the W-2 box is also checked on the request), The taxpayer has authorized all checked information be sent to a third party,
    1. Notify the taxpayer a return was located.

    2. Enclose a transcript.

    3. Alert the taxpayer the third party was not notified regarding the verification.

    4. Notify the third party to contact the taxpayer regarding requested information.

    5. Provide the third party copies of available W-2 transcripts.

Account Information Requests

  1. "Account Information" is information posted after the original return, such as, amended returns, subsequent payments, penalties, interest, etc.

  2. Form 4506-T has a check box to request an account transcript or record of account.

    Reminder:

    Account information requests may also be received on non-IRS forms or in a letter.

  3. Account Transcripts or Records of Account are obtained via TDS (or from IDRS using request type "X" with CC MFTRA if TDS is not available).

    Reminder:

    MFTRA type C and E is the only way to accurately determine the years filed for a Form 709. Always use MFTRA for Form 709 Account Transcript requests.

    If ... Then ...
    The request is signed by the taxpayer, Use the short request process to send transcripts to the taxpayer or third party.
    The request is signed by an individual with Power of Attorney, Use the long request process.

    Reminder:

    TDS will check the CAF and perform the necessary identification and authentication of the third party.

    If not on CAF reject the request.
  4. 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

  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.

    1. Detailed review and sanitization must be made prior to releases

    2. The review and sanitization will vary depending on the identity of the requester, the nature of the transcript, and the level of authorization given to the third party.

    3. See IRM 21.2.3.6, Systems and Research Programs-Transcripts, for sanitizing procedures.

Account Information Procedures
  1. Requests for internal use transcripts should be processed according to the chart below.

    If ... Then ...
    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 copies of 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.
  2. 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. Use CC IMFOL as a source of "account information" , whenever possible (CC RTVUE, CC RTFTP and CC BRTVU will not reflect subsequent postings).

    4. Use the appropriate request code for CC MFTRA (X, C, A, S, etc.) to provide an account transcript.

    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.

    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 if you still have questions, send an e-mail to *Disclosure

Request for W-2 Tax Information

  1. IRS maintains Form W-2 information for federal tax purposes. SSA maintains Form W-2 information for retirement purposes. Both agencies assist customers for "program purposes" free of charge.

  2. SSA assists "all customers" seeking Form W-2 information for other purposes for a fee of $38 per tax year requested. Examples of "non-program purposes" where customers must pay for W-2 information include civil court cases, filing state tax returns, or attempts to establish residency.

  3. IRS Form 4506, and Form 4506-T do not have an entry field for indicating information is requested for retirement purposes. While not obligated in the IRS agreement with SSA, IRS provides requested information, if available, for any purpose.

  4. Use TDS to request W-2 transcripts for the current and nine (9) prior processing years. IDRS CC IRPTRW may be used if information is not available on TDS.

    Note:

    For Business requests for Form W-2 you will use IRPTRR (Payer information) or IRPTRE (Payee information).

  5. IRS has access to copies of returns (with Form W-2 attached) for the current processing year plus the previous nine.

  6. IRS has access to Form W-2 information covering 10 years using CC IRPTRW.

    Note:

    For Business requests for Form W-2 you may use IRPTRR (Payer information) or IRPTRE (Payee information).

  7. For some tax years, neither IRS nor SSA have access to state withholding information.

  8. Files are usually "complete" by July of the year following the year of the earnings, depending on when the taxpayer filed their return (i.e., all Form W-2 information for tax year 2010 is available as of July, 2011).

Procedures for Form W-2 Tax Information
  1. Follow procedures in IRM 3.5.20.1 through IRM 3.5.20.3, to ensure paper requests are complete and contain proper disclosure authorization before processing, or, complete the proper disclosure interview with caller.

    Note:

    For RAIVS requests for Form W-2, Form 1099, and All Forms (box 8 is checked), provide transcripts for both primary and spouse if both SSNs are listed and both have signed and dated Form 4506-T.

    Reminder:

    If Form 1099 is indicated and/or box 8 is checked you will select All Forms and send.

    If ... And ... Then ...
    The customer has checked the box on Line 8 of Form 4506-T, The form is signed properly, Include all the products shown on Line 8.
    The customer identifies only a specific item on Line 6 or Line 8 (e.g., Form W-2, Form 1099-G, Form 1099-SSA, etc.), The box is checked or not, Provide the specific product(s) requested.
  2. IRS secures index tapes from Social Security Administration (SSA) Tax Year (TY) master file document tapes. IRS is then able to locate a specific SSN or EIN on the IRS copy of the SSA tape. While IRS has generally obtained SSA information for the past 10 years, sometimes the information on hand is not complete.

  3. When IRS cannot provide the information, refer the requester to the SSA.

  4. Form W-2 information may be requested via TDS for the current year plus the 9 previous years. For years not available on TDS, process valid requests as follows:

    If... And... Then...
    Request is for information for tax years earlier than last nine processing years.  
    1. Advise the requester IRS does not maintain information older than nine processing years.

    2. Advise requester to contact the SSA at 1-800-772-1213 or submit a written request.

    3. Written requests can be mailed, along with a fee of $38 for each tax year, if for non-retirement purposes, to:
      SSA Division of Earnings Records Operations
      PO Box 33003
      Baltimore, MD 21290–3003.

    Note:

    If the copy needs to be certified, it costs an additional $32, for a total of $70 each.

    Request is for information for the current year and/or the prior 9 year period.  
    1. Enter request on TDS or use IDRS with CC IRPTR, if TDS is not available.

      Note:

      For Business Requests you may use IRPTRR (Payer information) or IRPTRE (Payee information).

    2. Associate replies when received.

    3. Initiate responses to customers.

    Request is for withholding information for state or local taxes  
    1. Check to see if a federal tax return is posted for the year in question.

    2. Advise the requester that a copy of the actual Form W-2 may be available by submitting Form 4506, with the appropriate fee ($50.00 starting October 1, 2013)

    The return has not been destroyed,  
    1. Advise the requester that a copy of the actual Form W-2 may be available by submitting Form 4506, with the appropriate fee ($50.00 starting October 1, 2013)

  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. Use TDS to request information if available, if not use IRPTR-W. Use the remarks section to identify expedited cases. Form 3774, Request for Research, should not be used unless local management is consulted and special circumstances exist.

  6. Responses to Requesters - Check the TINs on the original requests to ensure no unauthorized disclosure is made. Remove unrelated documents. Sanitize the output where required, per guidelines in IRM 11.3, Disclosure of Official Information . Send responses, or explanations of rejected requests as instructed on requests.

Information Returns Transcripts - Form 1099 Information

  1. Generally, information returns are destroyed after processing. Therefore, original documents cannot be retrieved.

  2. Form 1099 information is available via TDS for the current year and the nine (9) prior years.

  3. Use CC IRPTR for information not available via TDS. The master files are updated throughout the year following the issuance of the information document and contain the most current year and nine (9) previous years.

  4. Follow guidelines in IRM 3.5.20.1 through IRM 3.5.20.3, to ensure requests are complete and valid.

    Note:

    For RAIVS requests for Form W-2, Form 1099, and All Forms (box 8 is checked), provide transcripts for both primary and spouse if both SSNs are listed and both have signed and dated Form 4506-T.

    Reminder:

    If Form 1099 is indicated and/or box 8 is checked you will select All Forms and send.

    If ... And ... Then ...
    The customer has checked the box on Line 8 of Form 4506-T, The form is signed properly, Include all the products shown on Line 8.
    The customer identifies only a specific item on Line 6 or Line 8 (e.g., Form W-2, Form 1099-G, Form 1099-SSA, etc.), The box is checked or not, Provide the specific product(s) requested.
  5. If CC IRPTR is used without definer "W" , the following items must be sanitized before the information is released:

    • CASINO Cash Transaction Record (CTR)

    • CTR

Income Verification Express Service (IVES) Requests Processing

  1. This subsection provides instructions for processing requests received on IVES.

Timeliness Guidelines for IVES Requests

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

Requests for Transcripts Under IVES

  1. RAIVS teams in AUSC, CSC, FSC, KCSC, and OSC will use TDS to submit transcripts to IVES participants.

    1. Businesses register via E-Services at www.irs.gov , to apply to participate in the program.

    2. Expedited delivery service will only be provided through the IVES program.

      Note:

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

    3. Courier service is not available under the IVES program

      If... Then...
      Requesters have not applied to participate in the program, Send the completed requests via regular mail or TDS Postal Mail option.
      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 or Form 4506T-EZ requests to the RAIVS unit that is closest to the participants business office or where the business has been assigned accompanied by an IVES Batch Cover Sheet. See IRM 3.5.20.4.2.3 (3), IVES Processing, for a list of cover sheet information.

  3. Participants pay a $2.00 user fee for each 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 will not pull the request. You will process as normal, because the Coordinator did not request the Participant to re-send

    1. The fee is paid by the participant or a business representative through http://www.irs.gov.

    2. Program participants are billed every 30 days 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 Form W-2, Form 1099 transcript was ordered and processed.

    5. The IRS attempted to fill a request but was unable to fill the request because incorrect/incomplete information was provided.

    6. Multiple requests for the same taxpayer and tax period were submitted in the same year, unless specifically requested by the IVES site. Requests must be made on Form 4506-T or Form 4506T-EZ .

    7. A request fitting the Identity Theft criteria.

IVES Enrollment
  1. Each company participating in the IVES program must complete Form 13803, Income Verification Express Service (IVES) Application, to enroll in the IVES program.

    Note:

    On August 1, 2011 IVES Sites will only accept 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 RAIVS 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 or Form 4506T-EZ 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 Headquarters Analyst Roxanne Jones for review.

    2. After review and approval the applications will be sent back to the sites for input within two business days after receipt.

    3. Enter the information into the IVES Consolidator Application section of TDS.

      Note:

      An account should be activated or "turned on" for each participant in the program.

    4. Notify headquarters (HQ) when an application has been processed so a decision may be made on where the participant will fax their requests.

    5. 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.

  6. The principal owner, responsible official, and each employee assigned to use e-Services products must register individually to create and have access to a secure mailbox for receipt of IVES products.

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

    2. The registration process is a one-time automated process where the user selects a user name, password and PIN that will be needed to log onto e-Services.

  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, but not limited to the following actions:

    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 "My Transaction History" to ensure it reflects complete processing (only Standardized CFOL Access Protocol (SCAP) Codes '00' and '02' - see SCAP Code Job Aid) 2313-105. and delivery to the user ID indicated.

    7. Monitoring the workflow to ensure a 65 - 72 hour turn around time on work received.

    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 RAIVS employees and opening ITAMS tickets for correction.

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

  3. Telephone and e-mail contact is a major component in the administration of the IVES program.

    Reminder:

    No Personally Identifiable Information (PII) can be transmitted through e-mail 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.

  4. IVES Reports are used by the IVES sites and HQ to monitor the program. The reports are as follows:

    IVES Reports

    Name of Report Frequency of Report Actions
    Detail Report Daily
    1. Run the report daily.

    2. Use this report to:
      • Monitor duplicate processing of requests by IVES clerks
      • Ensure the correct product was received and properly billed to the participant

    Summary Report Monthly
    1. Run the report on the first day of the following month.

    Unprocessable Report Daily
    1. Run the report daily

    2. Use this report to:
      • Resolve all failed requests
      • Work and resolve any unresolved requests that were not corrected systemically

    3. Notify the Participant of any credit adjustment.

     

  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 noon 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.
    Inventory Volume Log Receipts and closure volumes Monday noon EST
IVES Pre-Processing
  1. IVES requests are received for the following products:

    • Return Transcripts,

    • Account Transcripts,

    • Records of Accounts (ROA) and

    • Form W-2 and/or Form 1099 transcripts (for IMF only)

  2. All work received from Participants are faxed to the IVES team with a batch cover sheet.

    Note:

    Starting July 2, 2018 Electronic Signatures and Wet Signatures can be batched together..

  3. The batch cover sheet should indicate the following:

    • Participant’s name,

    • Identification number,

    • Telephone number,

    • Fax number (do not reject if Fax number is missing), and

    • Identifying information for each taxpayer (name, TIN, year and tax form number)

  4. Remove IVES request from the fax machine and verify the cover sheet has the following information:

    1. Ensure Participant ID number is present on batch cover sheet.

    2. All IVES batches must be assigned a batch number by the IVES unit.

    3. Write the IVES batch number on the cover sheet; this batch number will be used as a reference by the Participant in any future contact about work included in the batch.

    4. Verify that no more than 50 tax years are contained in the batch.

    5. Do not break up periods from a single Form 4506-T or Form 4506T-EZ .

    6. If including all periods would cause batch to exceed 50 tax years, create a short batch. Notate actions on batch cover sheet.

    7. Verify that there is a Form 4506-T or Form 4506T-EZ listing each taxpayer, product(s), and tax period shown.

    8. Notate on cover sheet, by check off, that each year and product is present.

  5. Fax an acknowledgement of the verified information at 10:00 AM or 2:00 PM or both times if requested by the Participant. Some Participants may request that no acknowledgements be sent.

    Note:

    All new Participants need to be contacted to inquire if they would like acknowledgements or not and if so what times. They need to be added to the Spreadsheet for Acknowledgements. The Spreadsheet needs to be sent to HQ weekly on Monday by 12:00 noon with updated information.

    1. The acknowledgement should include the following:

    • IVES batch number

    • Participant batch number (if available)

    • First name control from the cover sheet

    • Volume of tax periods/transcripts requested

    • Actual volume received

    • Include comments regarding any missing requests, if appropriate.

    Note:

    The batch cover sheets should be retained and stored with the Form 4506-T and Form 4506T-EZ of the batch.

  6. Before distributing the batches/requests, you must separate them into IMF and BMF.

  7. 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.

  8. Use the cover sheet to control and document work on the requests.

  9. Notate on the cover sheet in the "IRS Use Only" area next to the corresponding request when:

    • Form 4506-T or Form 4506T-EZ is rejected, or

    • Forms, tax years or periods are missing from batch, or

    • Line 5 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.

    • There is a delay in the response from TDS

    See Exhibit 3.5.20-5, IVES Reject Codes, for the appropriate reject code.

Processing IVES Requests in TDS
  1. Participants identify IVES requests by notating their assigned secure mailbox number at the top of the Form 4506-T or Form 4506T-EZ .

    • The participant number is on the cover sheet and their user name or SOR/mailbox is on Line 5 of the Form 4506-T or Form 4506T-EZ. This information identifies those requests for expedited service.

      Exception:

      The SOR/mailbox is acceptable if found at the top of the request or Line 5 only.

    • Participants batch forms in batches of 50 tax years or less.

    • Requests are faxed, with a cover sheet, to the RAIVS team closest to their business location or to their assigned team.

    • These requests may only be sent to RAIVS units in Austin, Fresno, Kansas City or Ogden.

  2. Use TDS to process IVES requests. The following process will be used when working IVES requests.

    Note:

    If TDS is down and HQ has given approval, you will complete required research and Fax the document to the participant at the number provided.

    1. Review each Form 4506-T or Form 4506T-EZ request for completeness. See IRM 3.5.20.2.6.2.

      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.

    2. Accept a complete Form 4506-T or Form 4506T-EZ if the requester clearly identifies product(s), tax year(s), and specific taxpayer for receipt of only that information, by underlining, circling, or indicated in a box at the top of the form, etc. 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:

      Request is for copies of 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.

      Reminder:

      Mortgage Companies, Banks, etc., may choose to include their company name in the Line 5 information. This would be done by placing their name first and then the participants name and address by using in-care-of (c/o) or Does Business As "DBA"

    3. Reject incomplete requests. Notate the reason for the rejection on the cover sheet and send applicable rejection letters. See Exhibit 3.5.20-5, IVES Reject Codes, for appropriate reject code literals.

      Note:

      For IVES Rejects you must utilize the IVES Reject Notification Spreadsheet. See Exhibit 3.5.20-6

    4. Fax spreadsheet for IVES Participants to the number provided on the cover sheet.

      Caution:

      Take steps to ensure the fax number used to send the information belongs to the Participant you are servicing.

    5. A copy of the form should be mailed to the taxpayer only if there is no indication of Identity Theft or there is no mismatch on the address or TIN or incomplete address. In all cases a reject letter should be mailed to the taxpayer.

      Note:

      Circle the fax received date and time and indicate "copy" on the copy being sent to the taxpayer.

    6. Enter complete requests into TDS using the short request process and submit to the participants' Secure Object Repository (SOR).

      Note:

      When the information requested by the participant is too large to send to their SOR an e-mail is sent to the employees’ TDS mailbox; when this happens the IVES Coordinator will contact the participant and let them know the information will be faxed to them.

      Reminder:

      Deposit the correct transcripts into the correct SOR, to avoid an inadvertent disclosure.

    7. For IVES requests for Form W-2, Form 1099, and All Forms (box 8 is checked), provide transcripts for both primary and spouse if both SSNs are listed, both have signed and dated Form 4506-T, and there is no indication of what taxpayer the information is being requested for.

      Note:

      If Form 1099 is indicated and/or box 8 is checked you will select All Forms and send.

      If ... And ... Then ...
      The customer has checked the box on Line 8 of Form 4506-T, The form is signed properly, Include all the products shown on Line 8.
      The customer identifies only a specific item on Line 6 or Line 8 (e.g., Form W-2, Form 1099-G, Form 1099-SSA, etc.), The box is checked or not, Provide the specific product(s) requested.
    8. 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 a letter to the Participant.

    9. Input a manual adjustment so that the business will be charged for each tax period transcript on a Form 4506-T or Form 4506T-EZ that has been rejected from the Participant's batch.

      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.
      IVES Coordinator or designated employee should fax the adjustment information to the participants weekly, at a minimum.
      IVES Coordinator or designated employee should respond to participants' disputes daily.
    10. Close and assemble the batch in the following order:

    Assembly of Batches
    Batch Cover Sheet,
    Form 4506-T or Form 4506T-EZ , and
    Participant Reject Letter.
  3. There will be two notifications sent by RAIVS 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 Certification Report will be provided weekly by the RAIVS HQ Analyst to the IVES Manager and/or Coordinator or designee via e-mail.

    1. Check the Certification Report to see if the IVES Participant has certified.

    2. If the Participant is not certified you will send in an e-mail, daily, to John C. Rice, Roxanne Jones, and Mary R. Ray the following information:
      - Name of the Company
      - Participant number
      - How many requests
      - Number of years requested

    3. You will hold these requests until 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 by the RAIVS HQ Analyst to the IVES Manager and Coordinator via e-mail by the 15th of every month, unless the 15th falls on a weekend, in which case it will be the next business day.

  6. Refer all delinquent IVES participants to John C. Rice at 859-669-5536, Mary Ray at 816-499-4532, or Roxanne Jones at 801-620-6750.

  7. When the participant account has been reactivated, the IVES Manager and/or Coordinator will be notified immediately via e-mail.

  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.

    If... Then...
    The participant is reactivated prior to the 5 business days Complete the work through IVES processing.

    Caution:

    When completing held work through the IVES process, show the received date and time you received notification of the participants account reactivation.

    The participant is not reactivated within 5 business days, Complete the work through normal RAIVS processing.
  9. When using IVES TDS do not use the "Add 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. Some IVES Participants for BMF Request assign unique identifiers to their customers’ accounts often called a Loan Number, File Number, etc. These characters are used by the companies internally to track their work.

    1. This identifier cannot be more than ten characters long. Participants have requested that this information be placed in the file information that they receive in their mailbox.

    2. The Participants will place this unique identifier in the upper right hand corner or Line 5b) of the Form 4506-T or Form 4506T-EZ with revision dates of 09-2018. Forms dated 07-2017 are also acceptable.

    3. 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.

  12. With the Redaction of IMF Transcripts starting January, 2019, IVES Participants will assign a Customer File Number (CFN) to their IMF customers’ accounts often called a "Loan Number" , "File Number" , etc. These characters are used by the companies internally to associate the transcript to their client requests. This is an optional field that will be used at the Participant’s discretion.

    Exception:

    Starting September 23, 2018 Participants that use a "Unique Identifier" , usually in the right corner of the request, and the Identifier consists of not more than 10 numeric digits we will input as the CFN on Line 5b. For those Identifiers that consist of more than 10 numeric or contain Alpha Characters you will use the First Name field of the Taxpayer Information screen to input this identifier into IVES TDS.

    Note:

    The exception above will only apply until January, 2019.

    1. The CFN will be found on Line 5b of the Form 4506-T or Form 4506T-EZ with revision dates of 09-2018.

    2. Forms with revision date of 7-2017 are also acceptable if the Participant does not use a CFN or "Unique Idetifier"

    3. The CFN will consist of no more than a ten digit numeric identifier. The CFN cannot contain an SSN or Alpha Characters.

  13. Some IVES Participants assign unique identifiers to their customers’ accounts often called a "Loan Number" , "File Number" , etc.

    1. These characters are used by the companies internally to track their work.

    2. This identifier cannot be more than ten characters long. Participants have requested that this information be placed in the file information that they receive in their mailbox.

    3. The Participants will place this unique identifier in the upper right hand corner of the Form 4506-T or Form 4506T-EZ .

    4. For IMF requests use the "First Name" field of the Taxpayer Information screen to input this identifier into IVES TDS.

    5. 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.

Rejecting IVES Requests
  1. Rejects from batches submitted for "IVES" processing, must be returned to the taxpayer and the authorized third party (the third party must have a POA or valid authorization).

    If ... Then ...
    Rejecting to the third party,
    1. Send the rejection with the completed requests in the batch.

      Reminder:

      IVES rejections are subject to the 2 day timeliness guideline.

    2. Notify the IVES participant by using Form 13873-IR, IVES Notice of Rejected Item, that the request is being rejected and to contact the taxpayer for an explanation.

    3. Do not reject to a fourth party.

  2. 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 e-mail to .*Disclosure

Requesting Re-submission of Form 4506-T or Form 4506T-EZ
  1. There are situations, such as TDS downtime, that may require the re-submission of IVES requests.

    Reminder:

    No Personally Identifiable Information (PII) can be transmitted through e-mail 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 RAIVS. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      There should be a Form 4506-T 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.

    1. All manual adjustments must be input into the Billing Adjustment 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.

    2. The minimum information required in the Adjustment Reason field is as follows in this order:
      - Reject Code Exhibit 3.5.20-7 ,

      Note:

      This is the Code only and not the explanation.


      - SSN or EIN,
      - Tax year or number of years,
      - SEID
      - Information that the Site needs

      Note:

      If the explanation of the reject is needed this is where you insert this.

      Example: 5 123-45-6789, 2 years, SEID

    3. See table below for a complete list of adjustment codes and reasons.

    4. The manager or designated individual must review adjustments input by IVES employees.

    5. This review must ensure that the appropriate documentation exists for the adjustment. A listing of adjustment codes follow:

      Note:

      The primary adjustment codes used for the IVES program are 02 and 08. Other codes may be used at the discretion of local management.

    Adjustment Code Adjustment Reason
    01 Currently not used.
    02 Transcript requests processed, but failed because of invalid data on Form 4506-T.
    03 Transcripts delivered, but system could not determine the success status because of notification failure.
    04 Transcripts delivered within 2 business days, but system could not determine the success.
    05 Duplicate request and was rejected by the system.
    06 Transcript not received within 2 business days.
    07 Multiple transcripts received.
    08 Other (User will have 500 character space for explanation)
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 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 or Form 4506T-EZ.

    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 or PII data 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 or Form 4506T-EZ 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 work 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 someway).

      Exception:

      Do not consider the form altered if the alteration contains the taxpayer's initials.

      Note:

      Alterations would include information furnished by the participant on line 5 of the Request. Effective November 29, 2010 requests were being rejected if it was apparent that line 5 has been altered in any fashion such as: Writing on Line 5 other than the Participants information, which would indicate overlaying of information already printed on the Form (i.e., numbers or letters that could indicate something was already there, this would be to the left or right of the Participant information and could possibly be above or below the Participant information), or more than one address or name other than the Participants.

      Note:

      Effective January 1, 2011 the Participants can not utilize a sticker containing their information for Line 5. Line 5 information for the Participant has to be stamped, typed, or handwritten on the Request, if not the Request will be rejected.

      Note:

      Smudges and dots anywhere on the request, and line breaks 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 secure mailbox is full or an incorrect fax number was provided.

    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 RAIVS clerks. The review includes:

    1. Verifying the number of requests in individual batches.

    2. Ensuring that batches do not contain mixed requests (BMF, IMF).

    3. Confirming that the Participant Number is present on the batch sheet.

    4. Ensuring that all Form 4506-T or Form 4506T-EZ listed on batch cover sheet are present.

    5. Making sure that all years requested are present on a Form 4506-T or Form 4506T-EZ .

    6. Ensuring that IVES batch number is present on batch cover sheet prior to returning the cover sheet to the Participant as confirmation or receipt of work.

    7. 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 ITAMS ticket (1-866-743-5748, Select Option 2, then Option 2 again).

    2. After the ticket is submitted send an e-mail to the HQ RAIVS analyst and Tammy K. Bird Wallace at Tammy.K.Bird Wallace@irs.gov stating 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 e-mail, at which time a decision will be made to switch to the backup system, which is IDRS.

  2. For purposes of the IVES program, there will be a business day cut-off time of 2:00 p.m., local time. Local time refers to the time zone of the IVES site working the request.

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 the Form 4506 request is received in your RAIVS location with an original received date of 45 days or older for paper filed returns and 65 days or older for electronically filed returns :

    1. Reject the request.

    2. Initiate the appropriate letter.

    3. Refund the reimbursable photocopy fee.

    4. Send a Return Transcript to the taxpayer.

  3. All requests initiated to secure tax forms from the files area should be initiated as "reimbursable" requests (ESTABDR) unless instructed otherwise.

    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.

    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
    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, 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. Use TDS or CC IRPTR and see IRM 3.5.20.3.7, Requests for W-2 Tax Form/Information, to process requests for W-2 information.

  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 such as closed, 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.

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 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.) Request a transcript of Form W-2 information through IDRS or TDS (if available) and continue processing request.

    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/account information is available, It is a third party request,
    1. Send the return information to the taxpayer.

    2. Notify the taxpayer and the third party appropriately.

    No return information is available through TDS,  
    1. Close case.

    2. Notify the requester.

    Document is not available Return information is available through TDS. Send return information to the requester.
  4. Requesters using Form 4506, Form 4506-T , and Form 4506T-EZ 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.

      Exception:

      IVES requests must be worked at the location at which the participant is assigned.

    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. Up to four tax periods can be requested on Form 4506T-EZ and Form 4506-T.

  8. Do not reject a request because more than the allowable number of periods are listed.

  9. 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 1120S , 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.

  10. If when using the IAT iTV Tool and you receive the box that states do not send wage and income documents you will send all information including Form W-2s, because this is part of the actual document that was sent in by the taxpayer.

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. A person from an employee plan requesting a copy of their Form 5500 , Annual Return/Report of Employee Benefit Plan or Form 5500-SF , Short Form Annual Return/Report for Small Employee Benefit Plan, The Department of Labor can only provide copies of the Form 5500 and Form 5500–SF 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 can not provide you 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 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) send an e-mail to .*Disclosure

    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. Send an e-mail 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 21.7.7.5 , Tax Exempt 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. If you are in doubt, send an e-mail to *Disclosure for processing. Based on that advice, 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.

Requests for Copies of Electronically Filed (E-File) 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 MeF Procedures) an electronic copy of the tax return for the year.

    • 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 only if there is no indication of Identity Theft on the account or no mismatch of the address or TIN or incomplete address.

    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.

    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" information about how to request the copy under FOIA. This information can be obtained by sending an e-mail to *Disclosure for processing.

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 e-mail to *Disclosure If this is the case, advise requester that these documents must be obtained under FOIA. Include instructions. 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. Most campuses have delegated authority for "informal certification" to the Operations Manager responsible for RAIVS function.

  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

    • reimburse 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.

  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.

Reimbursing Prepaid Photocopy Fees
  1. The following criteria require use of the prepaid photocopy refund process:

    1. Reimburse prepaid photocopy fees when a copy of the return cannot be provided.

    2. Reimburse any overpaid portion of prepaid photocopy fees.

    3. Reimburse prepaid photocopy fees when requests are rejected.

  2. Process reimbursement for prepaid photocopy fees as follows:

    Note:

    If the request is from a Third Party and the Third Party checks box 9 but fails to enter their info on line 5. Clerks need to ask for RTR and refund to correct party

    Note:

    If there is no green rocker amount on the request RTR needs to be researched.

    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 , from the local MITS Systems Administrator, or from the National RAIVS Analyst.) See IRM 3.5.20.5.1.12.1 (3)

      Note:

      Refunds over $1000.00 can not 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. The system will initiate correspondence to the requester about the refund.

    4. The system will send the request to the Accounting Operation for processing. RAIVS will route the Form 4506 to Accounting for review.

    5. When returned, file the original Form 4506 and any other forms and authorization.

  3. Photocopy Fee Refund System (PHOREF) Processing Flow:

    1. On a weekly basis the Duplicate Name, Refund Amount, SSN Reports should be ran and compared.

    2. On a regular basis as established between Accounting Operations and RAIVS, the RAIVS Unit sends to Accounting, the Quality Review (QR list), for the day and the corresponding Form 4506 for review.

    3. Each Quality Review list includes: (a) an items count and (b) total dollar amount. If an item requires correction, it must be deleted from the system and reentered by the RAIVS Unit.

    4. Quality Review lists the items and source documents for the following: Compare the following items to the QR listing. This is the data approved for release to FMS, only if accurate, Entity information (e.g., name, address, dollar amount.), Verify dollar amount entered onto the Form 4506 by Receipt and Control (e.g., green rocker amount), and Verify that Form 4506 , ‘ Line 9’ (authorization to pay third party) is checked if a reimbursement is being sent to a third party.

      Exception:

      If taxpayer is deceased send the refund to the authorized party (ie- Personal Representative, Trustee) since they are treated as the taxpayer.

    5. RAIVS Unit will be notified of discrepancies or corrections required for the Final Photocopy Fee Refund Listing. Coordinate with the other work area to mutually agreeable time frame(s).

    6. Once a week (or as mutually established by RAIVS and Accounting), the Final Photocopy Fee Refund Listing is generated by RAIVS and signed by the RAIVS or designated Authorized Approving Official. The digitally signed Final Photocopy Fee Refund Listing is forwarded to Accounting for scheduling and certification via the Electronic Certification System (ECS).

    7. Upon receipt of the Final Photocopy Fee Refund approval listing, and at the discretion of Accounting Operations, the Certifying Officer or his designee, logs onto the Photocopy Fee Refund System and prints the Photocopy Refund 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 it is ready for release by TCC to MCC.

Undelivered Refunds and LMTD Pay Cancellation
  1. The undeliverable photocopy reimbursement fee, 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 reimbursements" 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 reimbursement, 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 reimbursement 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 Reimbursement
  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 ex: (XXX-XX-XXXXV) 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 you will 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, 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 on line,
    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 e-mail to *Disclosure for proper handling.

  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 e-mail 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.

  6. Requests from SSA are centralized in FSPC and are submitted on a Form 4506-T .

  7. Forward or transship any requests received from SSA to FSPC.

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 ( Form CCC-941)
  1. The IRS and USDA have established an agreement in which IRS will compute certain eligibility calculations, based upon USDA guidelines, and provide the results of those calculation 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 Agriculture Bill .

  2. This program will be worked only at the Fresno Submission Processing Center, Data Conversion Operations, RAIVS Team under program code 80600.

  3. These cases will age at 15 work days after IRS receipt.

  4. Integrated Automation Technologies developed the USDA Project Tool which assists users by automating IDRS command code TPCINA input. The USDA Project Tool Job Aid can be accessed by the following link: http://iat.web.irs.gov/JobAids/USDA.xml

  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 paperwork indicating that the signer has the authority to act in "tax matters" for the taxpayer, process the Form CCC-941.

  6. 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 as well as all processed Form CCC-927, Form CCC-928, Form CCC-931, or Form CCC-940, must be retained for a period of six (6) years and three (3) months after the processing year.

Form 8821-A (IRS Disclosure Authorization for Victims of Identity Theft) - Austin and Cincinnati ONLY

  1. To assist in prosecuting Identity Thieves, Law Enforcement Agencies will be having taxpayers who have had their identity stolen or have had fraudulent returns filed, complete Form 8821-A (IRS Disclosure Authorization for Victims of Identity Theft). The Form 8821-A will be sent to Criminal Investigation (CI) and they will send to the Austin or Cincinnati RAIVS Units where employees will fill the requests by furnishing Photocopies of Tax Returns. The Tax Returns can be filed three different ways:

    • Electronically (TRPRT)

    • Modernized Electronic (MeF)

    • Paper (Posted)

  2. The TRPRT, MeF, and Paper filed returns will age at 60 business days. The aged criteria includes research, quality review, and sending the requested information to the Law Enforcement Agencies (LEO).

  3. This program will be worked only at the Austin and Cincinnati Submission Processing Centers, Data Conversion Operations, RAIVS Team.

  4. Original printed Form 8821-A and all information mailed to LEO including copy of return will be kept in Data Conversion for three years.

  5. A Form for Treasury Check Information System (TCIS), which is a 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 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. CI will send Form 8821-A to the Austin and Cincinnati Sites to an e-mail Box for processing.

    • Austin e-mail Box - wi.austin.ives@irs.gov

    • Cincinnati e-mail Box - *W&I Cincinnati-IVES

  2. Control Clerk will open the file and print the Form 8821-As for a batch.

  3. Control Clerks will stamp a RAIVS received date on the Form 8821-A and batch the requests in bundles of no more than 25 tax years.

    Note:

    Do not mix Law Enforcement Agencies within bundles

  4. If Form 8821-A is received on or after 60 business days from the CI date, reject the request for untimely receipt.

  5. If Form 8821-A is received 10 business days before the 60 business days from the CI date, complete as much of the requested information you can before the 60 business day time frame.

Clerical Control and Intake Process Form 8821-A
  1. Control Clerks will enter Form 8821-A information into the Access database for tracking and record keeping purposes.

    1. Create a Batch Number for all Form 8821-As received for a particular Law Enforcement Agency (LEO) based on the State, the Initials of the LEO name, and received date.

      Example:

      The first batch of 25 Form 8821-As listed the LEO as Anywhere County Sheriff's Office from Anywhere, Anyplace and was received on July 10, 2012. Anyplace will be entered into the State field, July 10, 2012 will be entered into the date received field and 001-A will be entered into the bat number field. The combination of these three elements will be used when running a query in the database to create the Case Control Sheet (CCS). If more than 25 documents were received, then the second group of up to 25 documents will be 002-A for Anyplace and July 10, 2012.

    2. The initial entries required upon receipt of each Form 8821-A are:
      - Received date
      - Taxpayer name
      - Taxpayer TIN
      - LEO Name
      - LEO State
      - CI Point of Contact (POC) Name
      - CI Control Number (if any)
      - Batch Number (locally generated by Form 8821-A Control Clerk)
      - Form 8821-A number within the batch, i.e., 1 through 25
      - Tax Year requested

      Note:

      You will find that many of the fields in the database have drop down boxes for easy completion.

    3. After all data is entered for each Form 8821-A in the batch, the Control Clerk will run a query for the batch and then print a Case Control Sheet (CCS) report for the batch and place the Form 8821-As and the Working CCS into a folder to be worked.

    4. Control Clerk will run a Database Query on the batch and print a Record Number Index Report and attach it to the inside of the front cover of the folder for later reference.

    5. The folder will be placed in the Work In Process (WIP) bin and add the batch number to WIP log sheet for the Processing Clerk to sign out or the folder can be assigned directly to a Processing Clerk.

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" . Continue processing Form 8821-A.

    1. Ensure the following information is present, legible, and unaltered:

      Note:

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

      Exception:

      Do not consider the form altered if the alteration contains the taxpayer's initials.


      - Taxpayer Name (First and Last Name)
      - Taxpayer Identification Number

      Note:

      If an ITIN is present you will reject the request.


      - Law Enforcement Office Name
      - Law Enforcement Agency Name
      - Law Enforcement Agency mailing address
      - Tax Year
      - Taxpayer has signed and dated the form

      Note:

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

    2. For Third Party Signatures if the person who signs the Form 8821-A is signing as a Third Party, on behalf of a minor child, etc. ensure all required paper work 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 you will reject the request as outlined in the

    IRM 3.5.20.2.5.1, Rejecting Forms 8821-A..

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.

    3. If the TIN and Name do not match, research cross reference TINs

      Note:

      If using the IAT iTV Tool, the Identity Theft Indicator may appear. If the indicator does appear, ignore, because the taxpayer is filling out the Form 8821-A due to their identity being stolen.

    4. If the TIN and Name do NOT match, , and no return (TC 150) is located under the TIN and Name verified using IAT or IDRS, research cross reference TINs to determine if taxpayer was filed as secondary on another tax return. This could also be identified by the presence of a TC 594 CC 84 under the TIN of the individual that filed the Form 8821-A. If still no match go to the "Reject" column of the CCS and enter the appropriate Reject Coded with pen or pencil. See IRM 3.5.20.5.5.7, Rejecting Forms 8821-A.

  2. Use IDRS to research for the posted (Transaction Code (TC) 150) Document Locator Number (DLN) for the requested tax year on Form 8821-A. The Tax Return can be three types: Paper, TRPRT, or MeF. Check all requests on MeF before looking for TRPRT or Paper.

    Note:

    If TC 150 is found request and research MeF for other postings. If other postings are found in MeF print up to four, if more than four contact Forrest Knorr to see which ones they would like for you to request. Also furnish all TCIS information for the TIN.

  3. Research reveals the requested tax module was moved to retention register, IRM 3.5.20.5.1.2(3),General Guidelines for Tax Form Copy Requests

  4. If no TC 150 found, research MeF. If return is found furnish the information along with the certification for "unprocessed copy."

  5. Filling the Form 8821-A Request at this time you will also be completing the rest of the CCS with the following information as it becomes available:

    • Type of Return filed: MeF, TRPRT, or Paper

    • Return requested date

    • Reject Code (if any)

    • Name of the Clerk completing the request

  6. When the type of Tax Return is identified that was filed, enter this information on the CCS for each TIN. You can select from the drop down menu.

  7. If research indicates the tax return is TRPRT you will request (following TRPRT procedures) an electronic copy of the tax return for the year requested on Form 8821-A.

    • On TRPRT filed returns the first two digits of the DLN will start with:

    TRPRT Document Locator Number Prefixes
    STATE DLN Prefixes
    Kansas City 70, 79, or 43
    Philadelphia 30 or 32
    Atlanta 75 or 76
    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
    • If you request the return before 12:00 noon you may receive the information that day from the print room.

    • If you request the return after 12:00 noon the information will be received with 1 to 2 business days.

      Note:

      If you have not received the return from the print room within 2 business days, follow-up with the print room and reorder if necessary.

  8. If research indicates the tax return is MeF (follow MeF Procedures) an electronic copy of the tax return for the year requested on Form 8821-A

    • 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.

    .

  9. If research indicates the tax return is PAPER (posted) return you will request a copy by doing the following:

    1. Fill Out Form 2275 and in Part B (Originators Information) you will mark Court Case, this will allow for expedite serviced.

    2. You will also indicate Special Search on Form 2275.

    3. If the document is at the site you should receive in 24 hours.

    4. If the document is at the Federal Records Center you should receive 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:

      List year 1 and before are at the Federal Records Center.

      Note:

      You can send through fax machine up to 5 Form 2275 to Files via Fax

    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. Once the Paper Filed Return comes in and is sent to Law Enforcement, you can close the control base.

  10. Once all the returns have been ordered or printed for the batch, it should be placed in the TCIS research bin to have one of the clerks with TCIS access complete to research for any payments that have been made against the TIN or cross-reference TIN (if appropriate) for the specified tax year.

Researching Payment Information in the Treasury Check Information System (TCIS)
  1. When TCIS enrollment has been completed, the applicant will receive two e-mails 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. Once initial login and account setup are completed, research TCIS for any payments, including those you can not find a return for that have been issued to the taxpayer under their TIN. If they are listed as a spouse on any other return you find, you will have to research under the primary’s TIN on that return for TCIS information, because the refund on TCIS is only under the primary by doing the following:

    Note:

    When a pending refund is located contact Forrest Knorr.

    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 PW 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 filed.

    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. Place the RAIVS Authentic IRS Reproduction stamp on each TCIS screen print and indicate how many pages the print contains.

    17. When all TCIS research is completed for the batch, place the batch back in the Control Clerks bin for Database updating.

Updating The Database (Control Clerk)
  1. Once the documents are ordered and the CCS has been annotated with pen and ink entries and all TCIS research is completed, the Control Clerk will then enter the applicable information into the Access 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.

    • In the comments field document any unusual circumstances, i.e., multiple returns and multiple TCIS, etc.

    • Repeat for each Form 8821-A in the case.

Rejecting Forms 8821-A
  1. When a Form 8821-A has to be rejected indicate the reason code in the Reject column of the CCS.

    Reject Codes for Form 8821-A
    Reason for Reject Reject Code
    Taxpayer mailing address - missing, illegible, or altered. A
    TIN - missing, illegible, or altered. B
    Consent portion incomplete C
    Tax Year - missing, illegible, or altered. D
    Taxpayer signature and date - missing, illegible, or altered. E
    Signature Date - The date the Form 8821-A was signed by the taxpayer. F
    TIN is an ITIN. G
    TIN and Name do not match research information. H
    No Return filed. I
    No Account on File. J
    Multiple Years requested on a single Form 8821-A (Form clearly states 1 year per form). K
    No or improper POA submitted. L
    No or improper Certificate of Guardianship over the Estate, Letters of Testamentary, a Will probated by the court. Other court documents identifying you as the Personal Representative, granting similar authority, or otherwise establishing material interest. M
    Multiple taxpayers on a single Form 8821-A (Form is designed for only one taxpayer). N
    Destroyed DEST
    IP PIN, Identity Protection Personal Identification Number ITP
    Unavailable UA
    Untimely Receipt (Received on or after the 60 business days from CI date). UT
  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 CI receives the request. Once all MeF prints have been printed and all the ELF returns in the batch have been received from the Print Room, 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 mailed in this mail out 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.

    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. Paper Returns have 60 business days from the date CI receives the request to complete the request. If you have not received the return within 50 business days starting October 1, 2014, new procedures are to open a ticket on OS GetSevices and 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. If you get to within 5 days of the aged date, and have not been able to locate the documents or obtain a copy sent from Files. Close the case and issue a Form 13873-ID with boxes 1 and 19 checked, if find no filing of a return check boxes 1 and 14 and send either with the second mailing.

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.

    • Create and print a mailing sheet to be placed inside the mailing envelope with the batch documents. 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 Access Record as closed and place a completed date in the appropriate field.

    • 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, 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 1040A
    • Taxpayer filing single (paper or electronic).

    • Taxpayer filing join (paper or electronic).

    Form 1040-EZ
    • Taxpayer filing single (paper or electronic).

    • Taxpayer filing join (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 Join 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 Join 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
      Print or copy of Tax Return

      Note:

      If the original is received from files, DO NOT send the original return, send the photocopy only.

      Certification of the copy of the check with the seal and signed by Data Conversion Operation Manager
      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 Data Conversion Operations Manager Office or their designee for signatures on all Form 2866s attached to the case.

Delivery to Law Enforcement Agencies
  1. Unless specified by the delivering CI POC, mail the completed and signed case to the LEO. See IRM 3.5.20.5.5.10, Mailing Packages (Control Clerk).

  2. If the CI POC requests 2 day ground delivery in their instruction when they request the Form 2866 certifications, prepare a Form 9814, Request for Mail/Shipping Service, and include it with the certification forms of Operations Manager's signature.

    • Select the Small Package Carrier and the Ground options for type of delivery.

    • Complete the Sender portion with RAIVS information.

    • 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 printed Form 8821-A and all information mailed to LEO including copy of return will be kept in Data Conversion for three years.

    Note:

    Electronic copies will be held indefinitely in the S:Drive CI8821-A folder

  2. Put Original Form 8821-As in a box and label the box by DATE: (each day, begins a new box).

    Note:

    Use the CCS Spreadsheet on box. The date will always be the stamped RAIVS Photocopy Received Date.

  3. For easy reference, you may want to band Law Enforcement Offices separately within the box: this is for easy reference if you need to locate a document later, should you need it.

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 a 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:

      On September 23, 2018 RAIVS IMF Transcript information became redacted/masked. 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 can not 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 Mews Plaza
Plz
Plza
Plz S.W.
SW
Southwest
SW
Mill
Ml
Mills
Mls
Ml

Mls
Point
Pt
Points
Pts
Pt

Pts
Space Spc
Mission
Missn
Msn
Mssn
Msn Port
Prt
Ports
Prts
Prt

Prts
Spg
Spng
Spring
Sprng
Spgs
Spngs
Springs
Sprngs
Spg



Spgs
Motorway Mtwy Post Office Box
P.O. Box
P.O. Drawer
POB
PO
PO Box Spur
Spurs
Spur
Mnt
Mount
Mt
Mt Pr
Prairie
Prarie
Prr
Pr Sq
Sqr
Sqre
Squ
Square
Sqrs
Squares
Sq




Sqs
Mntain
Mntn
Mountain
Mountin
Mtin
Mtn
Mntns
Mountains
Mtn






Mtns
Private Mailbox PMB Sta
Station
Statn
Stn
Sta
Nck
Neck
Nck Rad
Radial
Radiel
Radl
Radl Stop Stop
No
No.
North
N Ramp Ramp Stra
Strav
Strave
Straven
Stravenue
Stravn
Strvn
Strvnue
Stra
N.E.
Northeast
NE Ranch
Ranches
Rnch
Rnchs
Rnch Stream
Streme
Strm
Strm
N.W.
Northwest
NW Rapid
Rpd
Rapids
Rpds
Rpd

Rpds
St
Str
Street
Strt
Streets
St



Sts
Office Ofc Rear Rear Suite Ste
One-fourth
One-quarter
1/4 (space after prior number and before fraction) Rest
Rst
Rst Smt
Sumit
Sumitt
Summit
Smt
WORD ABBR WORD ABBR WORD ABBR
Ter
Terr
Terrace
Ter Tunel
Tunl
Tunls
Tunnel
Tunnels
Tunnl
Tunl View
Vw
Views
Vws
Vw

Vws
Third 3RD Tpk
Tpke
Trnpk
Trpk
Turnpike
Turnpk
Tpke Vill
Villag
Village
Villg
Villiage
Vlg
Villages
Vlgs
Vlg





Vlgs
Throughway Trwy Underpass Upas Ville
Vl
Vl
Trace
Traces
Trce
Trce Un
Union
Unions
Un

Uns
Walk
Walks
Walk
Track
Tracks
Trak
Trk
Trks
Trak Unit Unit Wall Wall
Trafficway
Trfy
Trfy Upper Uppr Way
Wy
Ways
Way

Ways
Tr
Trail
Trails
Trl
Trls
Trl Valley
Vally
Vlly
Vly
Valleys
Vlys
Vly



Vlys
Well
Wells
Wls
Wl
Wls
Trailer Trlr Vdct
Via
Viadct
Viaduct
Via WE
West
W

Address Reject Exceptions RAIVS/IVES

The following is a table that shows some examples of when to reject or accept an address.

Note:

Without an Identity Theft Indicator always use the chart below when comparing address information. What is on the request and what is on IAT is not interchangeable and the more information the request contains the better. Address of record has to match line 3 or line 4 of the request

Note:

Due to the way the Form 1040,Form 1040A, and Form 1040-EZ has the address line information where the taxpayer is to enter their number and street, then there is the space for apartment number. Taxpayers are entering their lot, floor, unit, etc. number in this area without the appropriate prefix. When this occurs this will not be considered a discrepancy.

Reminder:

The maximum allowable characters in IDRS is 35, if address exceeds 35 characters and identity can still be verified then run the request

Address on Request Accept REJECT Form 4506, 4506-T or 4506T-EZ IAT
Missing a number in street address (all remaining address items match: City, State, Zip Code, etc.) X   1492 Canary Rd.
Lincoln, OH 45423
14982 Canary Rd.
Lincoln, OH 45423
Extra number in street address (all remaining address items match: City, State, Zip Code, etc.) X   11903 Cedar Ste 12
Pierce, KS 66102
1190 Cedar Ste 12
Pierce, KS 66102
Transposition of numbers in street address (all remaining address items match: City, State, Zip Code, etc.) X   123 Juniper Dr.
Hayes, TX 72385
132 Juniper Dr.
Hayes, TX 72385
Transposition of number in P.O. Box (all remaining address items match: City, State, Zip Code, etc.) X   P.O. Box 152
Cleveland, IL 74520
PO Box 512
Cleveland, IL 74520
Directional missing or does not match (E, W, N, S, etc.) before or after street name X   2306 Orange Rd.
Grant, MO 64101
2306 E Orange Rd.
Grant, MO 64101
Apartment, building, suite, etc. missing (Bldg., Apt., Ste., etc.)   X 782 Poplar Ave.
Madison, KS 66102
782 Poplar Ave Ste 12
Madison, KS 66102
Number of apartment, building, suite, etc. missing (Bldg., Apt., Ste., etc.)   X 541 Dogwood Apt
Springhill, MO
99999
541 Dogwood Apt B
Springhill, MO
99999
Apartment, suite, building, etc. have extra numbers   X 123 Main Apt 52
Madison, KS
66102
123 Main Apt 520
Madison, KS
66102
Missing address designation, Terr., Court, or Circle.   X 7923 E. Orchid
Towhee, IL 61615
7923 E Orchid Court
Towhee, IL 61615
Address designation does not match, Terr., Court, or Circle.   X 7923 E. Orchid Circle
Towhee, IL 61615
7923 E Orchid Court
Towhee, IL 61615
Missing Address designation, all others except Terr, Court, and Circle X   123 Main
Kansas City, MO 64137
123 Main St
Kansas City, MO 64137
Address designation does not match, all others except Terr, Court, and Circle X   123 Main St
Kansas City, MO 64137
123 Main Ave
Kansas City, MO 64137
Abbreviations used in lieu of full names (all remaining address items match: City, State, Zip Code, etc.) X   864 East Pine Ave.
Adams, CO 74516
864 E Pine Ave
Adams, CO 74516
City missing (all remaining address items match: Street name and number, State, and Zip Code.) X   1221 Redbud Lane
MO 64189
1221 Redbud Ln
Jackson, MO 64189
Different city (all remaining address items match: Street name and number, State, and Zip Code.) X   9546 Rose Parkway
Harrison, MO 64189
9546 Rose Pkwy
Polk, MO 64189
State missing (all remaining address items match: Street name and number, City, and Zip Code.) X   1221 Redbud Lane
Harrisonville 64189
1221 Redbud Ln
Harrisonville, MO 64189
Different state (all remaining address items match: Street name and number, City, and Zip Code.) X   9546 Rose Parkway
Harrison, KS 64189
9546 Rose Pkwy
Harrison, MO 64189
Missing ZIP Code   X 7502 Ebony St.
Tyler, NY
7502 Ebony St
Tyler, NY 11213
Different ZIP Code only last digit or two are different. X   3725 Magnolia Rd.
Garfield, CA 95845
3725 Magnolia Rd
Garfield, CA 95875
Transposed numbers at the beginning of the ZIP Code   X 8835 Hemlock Dr.
Harding, GA 45134
8835 Hemlock Dr
Harding, GA 54134
If two or more items from the exception chart are incorrect for ex: the street address is missing a number we would accept. However, the Zip Code is incorrect (which we would accept if that was all that was wrong). In this scenario we have a missing number in the address and an incorrect State, which does not make a good address.   X 9546 Rose Parkway
Harrison, KS 64190
954 Rose Pkwy
Harrison, MO 64190

RAIVS Contacts

Other functions should use this exhibit ONLY for:

1) Form 4442 to request documents for closed CP 2000, CP 2501, or Letter 2893C cases for Tax Years 1992 and prior, per IRM 21.3.1.4.54, Status of Underreporter Cases, and/or IRM 21.3.1.4.55, Resolving or Referring Underreporter Cases,

2) Closed Audit Cases, per IRM 21.5.10.4.4, Copies of Audit Reports, or

3) To refer "IVES or Third Party Requesters" seeking processing of Form 4506 , Form 4506-T, or Form 4506T-EZ for Return/Return Information per IRM 21.3.6.4.4, Photocopy Requests for Information Returns. Do not refer taxpayer phone calls to RAIVS functions.

Note:

If request is for a copy of CP 2000, CP 2501, or Letter 2893C for tax year 1993 and subsequent, do not send Form 4442, Inquiry Referral ,P to RAIVS. Send to Underreporter function.

Note:

Assistance at these telephone numbers may only be available in English. IVES requesters with limited English calling these numbers may need to have an English translator with them when they call.

Note:

If the audit occurred at the Brookhaven, Memphis, or Andover campus, route Form 4442 to the appropriate campus listed below: Brookhaven, Memphis, and Andover: IMF Route Form 4442 to Fresno SC, Brookhaven, Memphis, and Andover: BMF Route Form 4442 to Cincinnati SC.

Note:

If the audit occurred at the Atlanta campus, route Form 4442 to the Kansas City SC.

Note:

Effective 7-1-07, Philadelphia IMF files/work went to Kansas City SC, and the Philadelphia Centralized Disaster processing went to Cincinnati SC.

ADDRESS MANAGER AND LEAD PHONE FAX
Austin Campus-IMF
RAIVS External mail AUSC RAIVS, Stop 6716, Austin, TX 73301 RAIVS Internal mail 3651 S. I.H. 35 Stop 6716 Austin, TX 78741     (855) 587-9604
  DAY SHIFT    
  Manager: Catherine Warner-Bean (737) 800-5428  
  Lead: Tomas Bustos (737) 800-5449  
  Manager: Leah Fuller/Ritchie (737) 800-5345  
  Lead: Brittany Kemper (737) 800-5400  
  SWING SHIFT    
  Manager: Armen Romanovsky (737) 800-5051  
  Lead: Jeanne Torres (737) 800-5555  
  Manager: Jeanne Vanderhoff (737) 800-7656  
  Lead: Jessica Yoder (737) 800-7700  
Files Riki Golan (737) 800-4603  
Cincinnati Campus-BMF
Regular Mail Address RAIVS P O Box 145500 Stop 2800F Cincinnati, OH 45250 Express Mail Address RAIVS 200 W. Rivercenter Blvd. Covington, KY 41011     (855) 800-8015
  DAY SHIFT    
  Manager: Lucinda Martineck (859) 320-4325  
  Lead: Brian Wyly (859) 320-4534  
  Lead: Misha Blaine (859) 320-4541  
  Manager: Virginia True (859) 594-6075  
  Lead: Billie Shuman (859) 594-6119  
  SWING SHIFT    
  Manager: Monica Smallwood (859) 320-4576  
  Lead: Judith Reed (859) 320-4541  
  Lead: Tammy Eads (859) 320-4541  
Files Joi Gibson (859) 594-6057  
Fresno Campus-IMF
Regular and Express Mail Address RAIVS 5045 E. Butler Ave. Stop 35512 Fresno, CA 93888     855-800-8105
  DAY SHIFT    
  Manager: Johanna Jones (559) 456-5187  
  Lead: Rokeda Jenkins (559) 456-5886  
  Manager: Lashaunia Allen (559) 456-6884  
  Lead: Ana Arias (559) 456-5889  
  Manager: Ryan Marquez (559) 456-5891  
  Lead: Valerie Pacheco (559) 456-5892  
  Manager: Jessica Vasquez (559) 4574-7384  
  Lead: Jill Rolen-Torres (559) 452-3235  
  SWING SHIFT    
(USDA) Manager: Michelle Lara (559) 456-5888  
  Lead: Ashley Sanchez (559) 456-5889  
  Manager: Suzanne Munoz (559) 454-6206  
  Lead: Lynnette Butler (559) 452-3235  
  Manager: Cecilia Ybarra (559) 456-5150  
  Lead: Arturo Fuentes (559) 456-5862  
  Manager: Brenda Rico (559) 456-5153  
  Lead: Frank Baylor (559) 500-7013  
Files Brian Barraza (559) 500–7013 (559) 497-5748
Kansas City-IMF
Regular and Express Mail Address RAIVS 333 W. Pershing Rd. Stop P6-6705 Kansas City, MO 64108     (855) 821-0094
  DAY SHIFT    
  Manager: JoAnna Oropeza (816) 499-6144  
  Lead: Julia Price (816) 499-5891  
  Manager: Cynthia Paige (816) 499-6209  
  Lead: Mary Bruemmer (816) 499-6276  
  Manager: Travis Bingham (816) 499-5319  
  Lead: Melissa Grado (816) 499-5982  
  SWING SHIFT    
  Manager: Seno Carter Jr (816) 499-5868  
  Lead: Lovina Jones (816) 499-5864  
  Manager: Chekeshia Williams (816) 499-5867  
  Lead: Kimah Harris (816) 499-5981  
  Manager: Lisa King (816) 499-6314  
  Lead: Raechel Holt (816) 499-6315  
Files Mary Preston (816) 499-5806 (877) 929-1595
Ogden Campus-BMF
Regular Mail Address, IRS RAIVS, M/Stop 6734 Ogden, UT 84409 Express Mail Address IRS RAIVS, 1973 N Rulon White Blvd, M/Stop 6734 Ogden, UT 84409     (801) 620-6982(855) 298-1145
  DAY SHIFT    
  Manager: Heather Summerill (801) 620-7667  
  Lead: Lisa Castleton (801) 620-6411  
  Manager: Greg Lambert (801) 620-7286  
  Lead: Anthony Padilla (801) 620-7873  
  SWING SHIFT    
  Manager: Amy Burcham (801) 620-7326  
  Lead: Kenneth Ferree (801) 620-6411  
  Manager: Logan Warner (801) 620-6438  
  Lead: Alisa Smith (801) 620-7613  
  Manager: Elaine Baker (801) 620-6245  
  Lead: Crystal Bone (801) 620-7498  
Files Dan Hillaker (801) 620-7916 ((855) 312-0549

IRM Cross-References

Note:

These are IRM references contained within IRM 3.5.20, they are listed here as a convenience for the user.

  • IRM 11.3 Disclosure of Official Information

  • IRM 11.3.1.14 Facsimile Transmission of Tax Information

  • IRM 11.3.3. Disclosure to Designees and Practitioners

  • IRM 13.1.7 Taxpayer Advocate Service (TAS) Case Criteria

  • IRM 2.3.35.9.8 Payee On-Line Sanitized Transcript (Definer W)

  • IRM 21.1.3.18 Taxpayer Advocate Service (TAS) Guidelines

  • IRM 21.2.2.5.9 On-Line Retention Register,

  • IRM 21.2.3.2.1 Tax Return Transcript

  • IRM 21.3.1.4.54 Status of Underreporter Cases

  • IRM 21.3.1.4.59 Copies of CP 2000/2501/Letter 2893c

  • IRM 21.3.1.4.55 Resolving or Referring Underreporter Cases

  • IRM 21.3.3 Incoming and Outgoing Correspondence/Letters

  • IRM 21.5.10.4.4 Copies of Audit Reports

  • IRM 21.7.1 BMF/NMF Miscellaneous Information

  • IRM 21.7.1.1 Business Tax Returns and Non-Master file Accounts Overview

  • IRM 21.3.6.4.4 Photocopy Request for Information Returns

  • IRM 3.8.44 Campus Deposit Activity

  • IRM 3.8.45 Manual Deposit Process

  • IRM 3.17.63 Accounting Control

  • IRM 3.30.123 Processing Timeliness: Cycles, Criteria, and Critical Dates.

IVES Reject Codes for Participants

Reason for Rejection Cover Sheet Reject Code

Note:

Enter all codes if more than one applies

 
Line 1a, 2a, or 3 -Taxpayer name is Altered (without taxpayer initials), Illegible, Missing, Incomplete, or Invalid. 1
Line 1b or 2b -Taxpayer SSN/EIN is Altered (without taxpayer initials), Illegible, Missing, Incomplete, Invalid, or has more than or less than 9-digits. 1
Taxpayer Address is: Altered (without taxpayer initials), Illegible, Missing, Incomplete, Invalid, or Two Addresses present on line 3 and/or line 4. 2
Line 5 - Any of the following information is Missing, Altered, Illegible, or Incomplete or is a label:
  • Name(often business name) or two business names listed without DBA or C/O

  • Address

  • Participant ID Number

  • Batch ID or Individual ID

  • 2 addresses listed

3
Participant SOR/Mailbox is: Altered, Illegible, Missing, Incomplete, or Invalid. NOTE: The SOR/mailbox is acceptable if found at the top of the request. 4
Form 4506-T or Form 4506T-EZ was not received. 5
Form 4506-T Line 6 Form Type: does not match Taxpayer TIN format. 5
Form 4506-T Line 6 is:
  • Altered (without taxpayer initials), Illegible, Incomplete, or Invalid.

  • Missing or Blank for BMF only

  • Multiple requests for BMF only.

5
FORM 4506-T Box 6a, 6b, 6c or 8 is: Blank 5
Form 4506T-EZ Line 6 is: Altered (without taxpayer initials), Illegible, Incomplete, or Old/Future years not available. 5
FORM 4506-T Box 7 - Checked 5
Form 4506-T Line 9 is: Altered (without taxpayer initials), Illegible, Incomplete or Missing, Blank or Old/Future years not available. 5
POA did not authorize - Forms, Products, or years requested. 5
POA Signature is - Missing, Illegible, Incomplete, or Altered (without POA initials). 6
Signature is - Missing, Illegible, Incomplete, Altered (without taxpayer initials), or does not match the name on Line 1a, 2a, or 3. 6
Title (BMF ONLY) for person signing is not present. 6
Attestation Box Attestation Box not checked. 6
Signature Date 120 Days - The difference between the IRS Received Date and the signature date is more than 120 days or future date. 7
Signature Date Missing - The signature date is Altered (without taxpayer initials), Illegible, Missing, Incomplete, or Invalid. 7
Information on form is illegible. 8
Information on form is altered. 9
Due to limitations: we cannot process request, TP will receive notice. 10

IVES Reject Notification Spreadsheet

SAMPLE DOCUMENT
 
IVES NOTICE OF REJECTED ITEM(S)
Participant Name:
Participant Fax Number:
Date Received: Date Rejected:
Data Entry Clerk:
REASON CODE(S) FOR REJECTION (1-10)
IVES Batch # PRT Batch # Mailbox Name Name Control Entity Address Identity SOR Product Signature Date Illegible Altered Limitations
(#1) (#2) (#3) (#4) (#5) (#6) (#7) (#8) (#9) (#10)
    XXX XXXX   X                
    XXX XXXX     X              
    XXX XXXX         X          
    XXX XXXX             X X    

Reject Code Definitions for IVES Employees Only

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

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

≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  ≡ ≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡