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3.5.20  Processing Requests for Tax Return/Return Information

Manual Transmittal

December 01, 2016

Purpose

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

Material Changes

(1) Various editorial changes throughout the IRM.

(2) IPU 16U1605 issued 03-25-2016 IRM 3.5.20 Through out the IRM Changed Nationally Approved Reject Letters to Nationally Approved RAIVS Letters.

(3) IPU 16U1605 issued 03-25-2016 IRM 3.5.20 Through out the IRM Removed references to calling Disclosure.

(4) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2(3) Reminder Changed how to handle monies discovered.

(5) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2(4) Changed Form 3699 to Form 14219.

(6) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2(9) c) Removed Box 3 information.

(7) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2(9) c) Added NOTE to Box 2 information.

(8) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2(13) Added information for Return Transcripts.

(9) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2(13) Updated to say RAIVS.

(10) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2(14) Updated dates.

(11) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.1(2) Removed. Pertaining to SMAC.

(12) IPU 16U1364 issued 09-06-2016 IRM 3.5.20.2.1 Added 8) Reporting SNIP information to Headquarters.

(13) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.2.2(2) a) Removed last Disclosure for any reason.

(14) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.2(2) a) Added another example of Non-Disclosure.

(15) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2.3(1) Added NOTE to box 5 for IVES Requests.

(16) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2.3(1) Editorial Change.

(17) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.3(1) NOTE: Broke out RAIVS and IVES process.

(18) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.2.4(2) a) -d) Removed. Link to IRM 3.5.20.5.2.

(19) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2.4(5) Added NOTE about Disaster Requests.

(20) IPU 16U0639 issued 03-31-2016 IRM 3.5.20.2.4(6) b) Added NOTE.

(21) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.4(6) c) Changed fax number for Kansas City Files.

(22) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.4(6) c) Added 20 to Austin Site.

(23) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.2.5(1) Added instructions for Form 8822 received alone.

(24) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.2.5(1) Added Form 4506-F to the last bullet.

(25) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.2.5(2) 6) Changed second box from 60 to 80 calendar days.

(26) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.5(2)6) Added the word Status.

(27) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.6(11) Added RAIVS.

(28) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.6(12) Added information for IVES.

(29) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.6(12) Removed cannot from the Reminder.

(30) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.6.1(4) 6th THEN box changed 3 business days to 5 -7 business days.

(31) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.2.6.2(2) Added Note about affective dates for the Attestation Box

(32) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.6.2(2) Added Exception for Identity Theft.

(33) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.6.2(2) First NOTE: Changed date to June 30, 2016.

(34) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.2.6.2(2) Note Changed to only address IVES Requests.

(35) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.2.6.2(2) Exception Added Form W-2 pop-up window and Photocopy with ID Theft.

(36) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.6.2(2) Exception re-written for W-2 and Photocopy Requests with ID Theft.

(37) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.6.2(6) Box 2 9) Last Reminder moved hyphen.

(38) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.6.2(6) Box second row 9) fourth note Added typed or handwritten.

(39) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.6.2(10) Box Row 3 Added reference.

(40) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.6.2(12) Box 2 Added NOTE.

(41) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.6.2(12) Box 1 1) Removed IRM reference and linked to All Campus’ Mail Routing Guide.

(42) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.2.6.2(12) Removed the link and replaced with Mail Routing Guide.

(43) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.6.2(12) Box 2 2) Added information for address change.

(44) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.7(3) Broke out second bullet.

(45) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.7(4) Reworded first bullet.

(46) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.2.7(7) Chart in Notes Changed box 10 to Attestation box.

(47) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.7(7) Bolded last sentence in the NOTE.

(48) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.7(7) Added to box 3 CEO and CFO.

(49) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.7(7) Removed Excise Returns from Box 8.

(50) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.2.7(7) Added must be accompanied by a POA, Will, etc to the last box.

(51) IPU 16U1364 issued 09-06-2016 IRM 3.5.20.2.7(7) Added Caution for researching Filing Requirements.

(52) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.7(7) Box Row 14 Added reference.

(53) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.7(7) Added Alpha List to further explain BMF Signature Titles.

(54) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(2) Added Wage and Income Documents.

(55) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.2.8(2) Added or missing for suffix information.

(56) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(2) a) Added Command Code IMFOLE.

(57) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(2) b) Added example to second box.

(58) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(59) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.8(3) f) Box 5 Added management or designees discretion.

(60) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(3) a) Added information about Line 4.

(61) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.2.8(3) c) Clarified instructions on Form 8822 received with Requests and no ID Theft Indicators.

(62) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(3) c) Added Command Code IMFOLE.

(63) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(3) f) Removed information from box 3.

(64) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.8(4) b) Box 2 Added management or designees discretion.

(65) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(4) Moved to IRM 3.5.20.5.1.10(1)2) and added information for signature on photocopy requests.

(66) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(4) b) Moved box 2 information to (3)f) box 3.

(67) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(4) b) Removed box 2 information.

(68) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.8(4) b) Added First IF and Then box to address missing TIN.

(69) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8(5) Changed Form 8855 to Form 8655.

(70) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.8(5) d) Removed Request.

(71) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.2.8(7) Changed Form 3699 to Form 14219.

(72) IPU 16U0924 issued 05-16-2016 IRM 3.5.20.2.8.1(3) Changed Reminder to not send a copy of request.

(73) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8.1(3) Second Exception added decedent information.

(74) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.8.1(3) Added Note about ID Theft being priority.

(75) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.2.8.1(4) Removed third box for Action Code 504.

(76) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.2.8.1(4) Added form name to box 2 and 3.

(77) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.2.8.2(5) 3) Changed PIN to TIN.

(78) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.2.9 Deleted.

(79) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3(2) Fifth bullet added all Wage and Income information.

(80) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.1(3) Added Command Codes IRPTRR and IRPTRE to the last box.

(81) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.1(3) Second Box added all Wage and Income information.

(82) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.3.2(1) Added management or designees discretion.

(83) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.3.2(2) Removed NOTE advising to make phone contact.

(84) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.3.2(3) Added management or designees discretion.

(85) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.3.2(7) 3) NOTE: Added instruction to only send copy of request if there is no ID Theft or mismatch of address information.

(86) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.2(7)3) Removed Note.

(87) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.3.2(7) 4) Added instruction to only send copy of request if there is no ID Theft or mismatch of address information.

(88) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.2(7)4) Reworded to include note from 3).

(89) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.2(7)4) Added TIN.

(90) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.2 Removed (8), (9), and (10) dealing with IVES Rejects.

(91) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.3.3(2) Added chart to determine which letter to use when requests are complete.

(92) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.3.3(3) Rewrote b) and c).

(93) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.3(5) Added envelope to the 1st and 2nd Then boxes.

(94) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.3.1(1) Removed Form 13873-I and Form 13873-B.

(95) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.3.1(7) Moved to IRM 3.5.20.2 new (10).

(96) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.3.1 Moved (3), (4), and (5) information about IVES to IRM 3.5.20.4.2(1) and (2).

(97) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.3.3.3(2) 3) Added instructions for ID Theft Form 14611 that are undeliverable or returned.

(98) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.3.3.3(3) Box 4 Added management or designees discretion.

(99) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.3.3 Moved information from IRM 3.5.20.2.9 into here and all others have been renumbered.

(100) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.3.4(2) Switched order of 4) and 5).

(101) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.3.4(3) Changed information in last THEN box.

(102) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.4(5) Added Command Code CFINK.

(103) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.4(5) Removed last box and moved to IRM 3.5.20.4.2.4(2) NOTE.

(104) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.4.1(1) Removed from first THEN box NAMEE, NAMEI, and NAMES.

(105) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.4.1(2) Added taxpayer to the first Then box (1).

(106) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.4.1(2) First Box 1) Changed to always input the taxpayer’s name.

(107) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.4.1(5) d) Added if applicable to the second Then box 1).

(108) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.5(1) Added to NOTE reference to IRM 3.5.20.5.1.8.

(109) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.5(1) Added See to Note.

(110) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.3.5(3) a) Removed from second THEN box tax years.

(111) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.6(5) 3) Changed the name of the IRM 21.2.3.

(112) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.3.7(4) Added NOTE about the usage of IRPTRR and IRPTRE.

(113) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.3.7.1(4) Added NOTE about the usage of IRPTRR and IRPTRE.

(114) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.3.7.1(4) Box 3 Added advice requester.

(115) IPU 16U1481 issued 10-04-2016 IRM 3.5.20.4.2.1(5) Added 1) and 2) with instructions to send Form 13803 to Headquarters to review.

(116) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.4.2.2(2) g) Changed 2 business days to 65-72 hours.

(117) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.4.2.3(2) Added Note about separating electronic signatures from wet signatures.

(118) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.3 Changed Title.

(119) IPU 16U1127 issued 06-24-2016 IRM 3.5.20.4.2.3(7) Added information to indicate participant and SOR all other information moved down.

(120) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.4.2.4 Insert new (7) Saying do not use Add Another Taxpayer option.

(121) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.4(2) Added NOTE.

(122) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.4(2) 3) Changed the NOTE and the exhibit number.

(123) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.4(2) 4) Editorial change.

(124) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.4.2.4(2) 5) Added instruction to only send copy of request if there is no ID Theft or mismatch of address information.

(125) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.4(2) 6) Added to NOTE IVES coordinator.

(126) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.4.2.4(2) 7) Removed information about Tracking Number.

(127) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.4.2.4(3) Added 3) and 4) to address Certification Reports.

(128) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.4.2.4(5) Added TIN.

(129) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.4(9) Changed numbers to identifiers.

(130) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.4(9) b) Changed numbers to digits.

(131) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.4.2.5(1) Changed or to and.

(132) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.4.2.5(1) Box 1 2) Deleted NOTE about adding another 48 hours.

(133) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.4.2.5(1) Deleted box 2 indicating to not send the letter.

(134) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.4.2.6(2) Changed all references to two business days to current processing time frames.

(135) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.4.2.7(1)1) Added Reminder about the status of the account before you make an adjustment.

(136) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.4.2.7(4) Removed employee IDRS number from Adjustment Code 8.

(137) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.4.2.8(1) Third bullet added PII information.

(138) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.4.2.9(1) Second Then box added PII.

(139) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.4.2.11(1) c) Second Note Added typed or handwritten.

(140) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.4.2.11(3) g) Removed information on Tracking Number.

(141) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1(11) Added such as closed.

(142) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1(11) Changed NOTE from 21 to 31 days.

(143) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1.1(1) Made chart into a step list.

(144) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1.6(1) Added send refund to first THEN box.

(145) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1.6(1) Added ESTABDR to last Then box.

(146) IPU 16U0817 issued 04-28-2016 IRM 3.5.20.5.1.8(3) box 2 1) Added instruction to only send copy of request if there is no ID Theft or mismatch of address information.

(147) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1.8(3) Made chart a step list and removed transcript information.

(148) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.5.1.8(3) 1) Added TIN.

(149) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.5.1.8(4) Added Substitute for Return.

(150) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1.10(1)7) Added Exception to the first THEN box.

(151) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.5.1.12.1(3)6) Removed Form 3753 and added digitally signed.

(152) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1.12.3(1) Added IRS.

(153) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.1.12.3(2)1) Changed 75 to 60 days.

(154) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.5.3.2(5) Removed second link.

(155) IPU 16U1481 issued 10-04-2016 IRM 3.5.20.5.3.2(6) Re-written for clarity.

(156) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.5.3.2(6) Added e) through l).

(157) IPU 16U1674 issued 11-17-2016 IRM 3.5.20.5.3.2(6) b) Re-written for clarification.

(158) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.5.4.1(1) 4) Added information for requests received on or after the 60 business days from CI date.

(159) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.5.4.1(1) 5) Added information for requests received 10 business days before the 60 business days from CI date.

(160) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.5.4.4(2) Note Removed Steve Slaznick and added Forrest Knorr.

(161) IPU 16U1281 issued 08-09-2016 IRM 3.5.20.5.4.4 Added new (3) pertaining to Retention Register information.

(162) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.5.4.4(8) 6) Removed NOTE containing IP PIN instructions.

(163) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.5.4.5(2) Added information for researching under primary TIN.

(164) IPU 16U0240 issued 02-03-2016 IRM 3.5.20.5.4.5(2) Note changed Mark Kahler to Forrest Knorr.

(165) IPU 16U1343 issued 08-31-2016 IRM 3.5.20.5.4.5(2) Reworded.

(166) IPU 16U1605 issued 03-25-2016 IRM 3.5.20.5.4.7(1) Added Reject Code of (Untimely Receipt) UT for requests received on or after the 60 business days from CI date.

(167) IPU 16U1281 issued 08-09-2016 Exhibit 3.5.20-2 Made changes to the order of examples.

(168) IPU 16U1281 issued 08-09-2016 Exhibit 3.5.20-2 Added directional does not match to procedures for missing directional.

(169) IPU 16U0240 issued 02-03-2016 Exhibit 3.5.20-3 Updated Contact information.

(170) IPU 16U1605 issued 03-25-2016 Exhibit 3.5.20-3 Updated Contact Information.

(171) IPU 16U1127 issued 06-24-2016 Exhibit 3.5.20-3 Updated Cincinnati Contact Information.

(172) IPU 16U1281 issued 08-09-2016 Exhibit 3.5.20-3 Changed all Sites Files numbers.

(173) IPU 16U1343 issued 08-31-2016 Exhibit 3.5.20-3 Changed Ogden contact.

(174) IPU 16U1674 issued 11-17-2016 Exhibit 3.5.20-3 Removed reference to IRM 21.2.3.5.5.

(175) IPU 16U1674 issued 11-17-2016 Exhibit 3.5.20-3 Updated contact information.

(176) IPU 16U1281 issued 08-09-2016 Exhibit 3.5.20-7 Moved second bullet in 1 to 2.

Effect on Other Documents

IRM 3.5.20, Processing Requests for Tax Return/Return Information, dated November 17, 2015 is superseded. This IRM incorporates the IRM Procedural Updates (IPUs) from February 3, 2016 through November 17, 2016 as follows: 16U0240, 16U1605, 16U0639, 16U0817, 16U0924, 16U1127, 16U1281, 16U1343 16U1364, 16U1481, and 16U1674.

Audience

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

Effective Date

(01-01-2017)

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

"Editorial changes have been made throughout this IRM."

3.5.20.1  (01-01-2017)
Processing Requests for Tax Return/Return Information Overview

  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

3.5.20.2  (11-17-2016)
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) box 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:

    Types of Requests Received at Campuses

    Campus Type of Request
    Austin (AUSPC) Individual Master File
    Cincinnati (CSPC) Business Master File
    Fresno (FSPC) Individual Master File
    Kansas City (KCSPC) Individual Master File
    Ogden (OSPC) Business Master File
  8. In addition to working Business Master File (BMF) IVES requests, CSPC 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 11.3.1.11, Facsimile 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)
    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.

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

  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 2006 or prior (2006 ordered via Integrated Data Retrieval System (IDRS); 2005 and prior were destroyed

    • Record of Account for 2012 or prior

    • VNF for 2012 or prior

    • A transcript (any type) for a future year

    • Wage and Income Documents for an Employee Identification Number (EIN) (XX-XXXXXXX)

    • 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.

3.5.20.2.1  (11-17-2016)
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 6) above.

  7. On a quarterly basis the sites will scan and submit via e-mail to Headquarters the following information

    • 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.

3.5.20.2.2  (11-17-2016)
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 to http://discl.web.irs.gov/Default.asp, if you still have questions send an e-mail to *Disclosure if there are questions regarding "material interest" .

      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 11.3.1.6, 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.

3.5.20.2.3  (11-17-2016)
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.

    Products Available

    Product Description
    Photocopy of Tax Form Copy of original return and all disclosable attachments/schedules, including Form W-2, Wage and Tax 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 Cincinnati 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

3.5.20.2.4  (08-31-2016)
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 3.5.20.5.2 , 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.

  5. CSPC 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. Representatives from the Small Business Administration (SBA) assist the taxpayers in completing the required form for submission to CSPC RAIVS.

    3. RAIVS provides tax return transcripts for individual, corporation, and partnership returns generally within 24 - 96 hours of receipt.

    4. 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 Austin 512-460-7357
      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
    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.

3.5.20.2.5  (08-31-2016)
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. Check Command Code (CC) INOLES to verify taxpayers name and SSN (If bad SSN do not control the case.

    2. Check CC SUMMARY 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.
    3. Use IDRS to control cases.

    4. Put cases in background (B) status.

    5. Use the following case category codes. A complete list of the case category codes are located in Document 6209, IRS Processing Codes and Information.

    6. 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

3.5.20.2.5.1  (01-01-2017)
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
    Form 4442, Form 4442 ICP or e-4442 processing 790-34009
    IVES (all products) containing an electronic signature - AUSPC, CSPC, FSPC, KCSPC, and OSPC 790-85127
    IVES Clerical 790-85128
    IVES Coordinator 700-85120
    IVES (all products) - containing other than electronic signature - AUSPC, CSPC, FSPC, KCSPC, AND OSPC only 790-85129
    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

3.5.20.2.5.2  (01-01-2017)
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.

3.5.20.2.6  (06-24-2016)
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.

  9. Do not date stamp IVES requests.

  10. 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.

  11. Process RAIVS requests submitted on forms with a prior revision date, if possible, until further notice.

  12. Process IVES requests submitted on Form 4506T-EZ with a prior revision date, if possible, until further notice.

    Reminder:

    Form 4506-T must be the current revision.

3.5.20.2.6.1  (11-17-2016)
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, Manual Deposit Process.

    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.

3.5.20.2.6.2  (11-17-2016)
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.

    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:

    Starting March 1, 2016 all Forms 4506-T for IVES Requests must have the attestation box checked. For Small Business Administration (SBA) Disaster requests the date is June 30, 2016. 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 numbers (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 and handwritten 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 numbers (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 and handwritten 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)
  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, one of the items below specifically identifying the third party as having the authority to act on behalf of the estate must be attached:

    1. Certificate of Guardianship over the estate

    2. Letters Testamentary

    3. A Will probated by the court

    4. Other court documents identifying you as the Personal Representative, granting similar authority, or otherwise establishing 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

  9. Research Disclosure information by going to http://discl.web.irs.gov/Default.asp, 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

  10. 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.
  11. 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.

  12. 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.

    Unrelated correspondence is an address change,

    Note:

    See IRM 3.5.20.2.8(3)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.

3.5.20.2.7  (11-17-2016)
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. Form 4506, Form 4506-T, or Form 4506T-EZ, signed by the taxpayer.

    4. 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.

    5. 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.

  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. Form 8821 Small Business Administration (SBA) Disaster Transcript Procedures (Cincinnati Only)

    Note:

    Starting December 1, 2014 SBA will be able to send Form 4506-T or 4506T-EZ for disasters with electronic signatures.

    • SBA will fax Form 8821 or Form 4506-T ; Form 4506T-EZ"Disaster" requests from their centralized location within Texas to the RAIVS unit in Cincinnati 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.

    • RAIVS employees will use the IAT Address Research Tool (ART) to 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.

    • Send those requests you can to the Secure Object Repository (SOR) mailbox established for SBA.

    • Print those requests you can not send to the SOR and fax to SBA.

    Note:

    SBA may resubmit the same Form 8821 or Form 4506-T; Form 4506T-EZ 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.

  6. Research Disclosure information by going to http://discl.web.irs.gov/Default.asp, if you still have questions send an e-mail to *Disclosure if questions arise about the signature authorities specified in (7) below.

    If ... Then ...
    You have questions about material interest, Research Disclosure information by going to http://discl.web.irs.gov/Default.asp, if you still have questions send an e-mail to *Disclosure for assistance.
    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.

  7. 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 and the effective dates of each, which will assist in determining the signature titles and whether or not you can fill the request.

      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 to see if they filed the returns they are asking for.

    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 INOLES, 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.)

    Note:

    Attestation Box on Form 4506 or 4506-T must be checked.



    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, 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))

    Note:

    Attestation Box on Form 4506 or 4506-T must be checked.



    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 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 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

3.5.20.2.8  (11-17-2016)
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 (Address Research Tool (ART)) is to be utilized as the primary source for researching TIN and address information.

    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 Address Research Tool (ART). 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 ART 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 http://discl.web.irs.gov/Default.asp, 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 ART use the addresses from the tool to verify the address on the request.

    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.

    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 ART matches, reject the request. The IAT Tool (Address Research Tool (ART)) should be utilized as the primary source for researching address information. If the IAT Tool is unavailable, research IDRS for the current and two 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 ART, 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 11.3.38.6, Reporting Unauthorized Accesses or Disclosures.

3.5.20.2.8.1  (11-17-2016)
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 ART 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, do not send a photocopy of the taxpayer’s Form 4506, Form 4506-T, or Form 4506T-EZ.

    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 ART 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, send Form 14611, RAIVS/IVES Additional Actions Needed letter to the address of record.

    Exception:

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


    Exception:

    If there is a TC 971 AC 524 with a tax source administration code of PRNTGD.

    A TC 971 AC 525, send all requests except Wage and Income Transcripts. If there is a TC 971 AC 501 or 506, you will send the Form 14611, RAIVS/IVES Additional Actions Needed letter to the address of record along with appropriate Nationally Approved RAIVS Letter.
    A TC 976 on TXMOD, send the Form 14611, RAIVS/IVES Additional Actions Needed letter to address of record.

3.5.20.2.8.2  (11-17-2016)
ID Theft Procedures for Photocopy Requests

  1. When accessing the ART 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.

    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.

    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.

3.5.20.3  (11-17-2016)
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.

3.5.20.3.1  (11-17-2016)
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.

3.5.20.3.2  (11-17-2016)
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 suspect that you have not 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.)

    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 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. (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, unless the request must be submitted with a fee.

  8. Research Disclosure information by going to http://discl.web.irs.gov/Default.asp, if you still have questions send an e-mail to *Disclosure with further questions or concerns with regard to disclosure.

3.5.20.3.3  (08-31-2016)
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. Incomplete designation of a type of tax return, if you write: Form 1040 , when you are referring to a Form 1040 A, 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 http://discl.web.irs.gov/Default.asp, 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.

3.5.20.3.3.1  (11-17-2016)
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. In certain instances, it is permissible to fax tax data to taxpayers and their designees, as long as disclosure requirements in IRM 11.3.1.11, Facsimile Transmission of Tax Information, are met.

    Caution:

    RAIVS does not generally fax responses to requesters due to time and equipment limitations nor photocopies of returns due to the large size of the documents.

  4. 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.

3.5.20.3.3.2  (01-01-2017)
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:

    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.

3.5.20.3.3.3  (08-09-2016)
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.

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

3.5.20.3.3.4  (08-09-2016)
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.

3.5.20.3.4  (08-09-2016)
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.

3.5.20.3.4.1  (11-17-2016)
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 http://discl.web.irs.gov/Default.asp, 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 http://discl.web.irs.gov/Default.asp, 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 2.3.35.9.7 , 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.

3.5.20.3.5  (08-09-2016)
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 http://discl.web.irs.gov/Default.asp, 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...
    The taxpayer is requesting the information be sent to him/her, Not to a third party (Item 5 on Form 4506-T is blank),
    1. Use IDRS to verify that a return has not posted to the requested module.

    2. Enter the request on TDS.

    The third party is requesting the information be sent to him/her, (Item 5 on Form 4506-T is completed with third party information),   Enter the request on TDS.
    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 (ART) 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.

3.5.20.3.6  (11-17-2016)
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).

    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.

3.5.20.3.6.1  (03-25-2016)
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 http://discl.web.irs.gov/Default.asp, if you still have questions, send an e-mail to *Disclosure

3.5.20.3.7  (03-25-2016)
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 may 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).

3.5.20.3.7.1  (11-17-2016)
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.

3.5.20.3.8  (01-01-2017)
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

3.5.20.4  (01-01-2017)
Income Verification Express Service (IVES) Requests Processing

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

3.5.20.4.1  (01-01-2017)
Timeliness Guidelines for IVES Requests

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

3.5.20.4.2  (08-09-2016)
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.

    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.

3.5.20.4.2.1  (10-04-2016)
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 five designated RAIVS units closest to the primary operating location of the business:

    • Austin

    • Cincinnati

    • 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.

    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.

3.5.20.4.2.2  (08-31-2016)
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 weekly 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

3.5.20.4.2.3  (08-09-2016)
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:

    Electronic signatures are to be batched separately from wet signatures. If you receive a mixture in a batch, pull the electronic signatures from the batch and make a different batch.

  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 immediately if requested by the Participant or if a TDS problem occurs. 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 may 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

    • There is a delay in the response from TDS

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

3.5.20.4.2.4  (11-17-2016)
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, Cincinnati, 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. 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 daily 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 Robert Shearer, 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 Robert Shearer at 816-499-4542, 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 assign unique identifiers to their customers’ accounts often called a "Loan Number" , "File Number" , etc.

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

    2. This identifier should not be more than ten digits long. Participants have requested that this number 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. Form BMF requests enter the Identifier in the "Business Name" field after the Name Control

3.5.20.4.2.5  (04-28-2016)
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 http://discl.web.irs.gov/Default.asp, if you still have questions send an e-mail to .*Disclosure

3.5.20.4.2.6  (08-09-2016)
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.

3.5.20.4.2.7  (03-25-2016)
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. All adjustments must have "Reason for Adjustment" data input at the time of the adjustment. See table below for a complete list of adjustment codes and reasons.

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

    4. 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)

    Note:

    You must input your SEID at the end of your explanation.

3.5.20.4.2.8  (11-17-2016)
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).

3.5.20.4.2.8.1  (01-01-2017)
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.

    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.


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