Employees in the Accounts Management (AM) and Field Assistance (FA) organizations respond to taxpayer inquiries, phone calls, and Live Chat, as well as process claims and other internal adjustment requests. The disclosure sections of this Internal Revenue Manual provide instructions, guidelines and procedures necessary to fulfill our obligations under the disclosure laws.

Refer to IRM 1.2.1, Servicewide Policies and Authorities - Servicewide Policy Statements, for information. This subsection also references IRC 6103(a), as well as IRC 7213 and IRC 7213(a).

Account Management’s Policy and Procedures BMF Section has responsibility for information in this IRM. Information is published in this IRM on a yearly basis.

Other information is found in IRM 1.1.13.6.3, Accounts Management (AM), and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Reports: The program reports provided in this IRM are for identification purposes for Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs). For reports concerning quality or inventory aged listing, please refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, and on the Control-D/Web Access server, which has a login program control.

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

Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support (EPSS).

For a comprehensive list of IRS acronyms please refer to the Acronyms Database. Some commonly used acronyms found in this IRM are listed below:

For more information on disclosure guidelines see the Disclosure and Privacy Knowledge Base - Home (sharepoint.com), IRM 10.5.1, Privacy Policy, and IRM 11.3, Disclosure of Official Information. Other resources include the SAMC Incident Entry Form and the TIGTA website.

To request an update or correction of any taxpayer correspondence, see IRM 25.13.1.3, TCS Services.

This subsection provides operational guidelines to ensure quality service when assisting taxpayers, representatives, and other third parties. You must become familiar with these guidelines to ensure that taxpayer rights are upheld, disclosure safeguards and privacy rights are maintained, and safety and security issues are addressed in the proper manner.

IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821), and IRM 21.1.3.20, Oral Statement Authority, guidelines are included to assist you in closing account inquiries on-line, (i.e., Initial Contact Resolution) without additional research, documentation, or referral.

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

IRS employees may refer taxpayers to Low Income Taxpayer Clinics (LITCs) that resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes and provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Referrals to LITCs may include finding the location(s) of the nearest LITC(s) and providing the eligibility requirements, locations, and contact information found on Pub 4134, Low Income Taxpayer Clinic List. A locator for LITC sites can be found at Low Income Taxpayer Clinics. IRS employees can locate LITC sites through SERP, Who/Where, under Low Income Taxpayer Clinics.

The IRS mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the IRS. No taxpayer should be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.

If a taxpayer believes their civil rights have been infringed upon, advise the taxpayer that they can send a written complaint to: Operations Director, Civil Rights Division, Internal Revenue Service, 1111 Constitution NW, Room 2413, Washington, DC 20224. More information is available at Protecting Taxpayer Civil Rights.

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

A return includes any tax return, information return, declaration of estimated tax, claim for refund, schedule, attachment, amendment or supplement that must be filed or is filed by, or on behalf of, a taxpayer. See IRM 11.3, Disclosure of Official Information.

Return information includes, but is not limited to:

Disclosure of return information is authorized if there is a statutory exception under Title 26 to the general rule of confidentiality. For example, under IRC 6103, information can be given to the taxpayer, or the taxpayer may consent to the disclosure of their return or return information to a third party. Also, IRS employees may share returns and return information among themselves where the employees have a "need to know" to perform their tax administration duties.

To avoid inadvertent unauthorized disclosures of return information, immediately identify the taxpayer or their authorized representative when answering telephone inquiries or Live Chat, or initiating telephone contacts involving discussion of returns or return information. The risk of an inadvertent unauthorized disclosure is greatest when employees, using Integrated Data Retrieval System (IDRS), Account Management Services (AMS), Automated Collection System (ACS), and Automated Underreporter Project (AUR), initiate telephone contacts or answer telephone inquiries or Live Chat.

All IRS employees are responsible for protecting the confidentiality and privacy of taxpayer information to which they have access. Refer to IRM 10.5.5.17, IRS Personnel UNAX Responsibilities. Employees are only allowed to access tax return information when it is needed to carry out their assigned tax administrative duties and there is no covered relationship. See IRM 10.5.5.20, Covered Relationships, for more information, or What Should I Do if I am Assigned a Case, or I Receive a Phone Call, From a Family Member or Friend?

Assistors staffing Taxpayer Services (TS) Live Chat may answer unauthenticated and authenticated inquiries.

When you provide tax information to another employee, be sure the employee has a "need to know" for a tax administration purpose. If you are not sure, ask your manager.

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

If you suspect that an IRS employee has made a knowing or negligent disclosure of a return or return information, report it directly to the Treasury Inspector General for Tax Administration (TIGTA).

If a call or reply is received indicating an inadvertent unauthorized disclosure has occurred in the mailing, faxing, or electronic transmission of a notice, transcript, or letter (e.g., multiple notices or letters in a single envelope with another taxpayer's information), or the taxpayer states they received IRS mail, e-mail, or a fax belonging to another taxpayer, immediately report the disclosure to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM) using the PII Breach Reporting Form. See IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents, for more information.

If the inadvertent unauthorized disclosure of Sensitive But Unclassified (SBU) data, including Personally Identifiable Information (PII) and tax information involves a verbal disclosure or an email sent to the wrong person or not properly encrypted; the loss, theft, or unauthorized destruction of documents containing SBU data, including PII and tax information such as hardcopy records, documents, or case files, packages lost or stolen during UPS or FedEx shipment, or lost or stolen remittances; or an electronic disclosure of SBU data, including PII and tax information, in IRMs, Training Materials, PowerPoints, IRS Source, SharePoint, etc., or on external systems/sites such as WhatsApp, GitHub, etc., report it to the Office of Privacy, Governmental Liaison and Disclosure (PGLD) Incident Management Office (IM), via the PII Breach Reporting Form immediately upon discovery. See IRM 10.5.5.17(g), IRS Personnel UNAX Responsibilities, for the policy regarding inadvertent access. For additional information and reporting requirements, see IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents.

If the incident involves the loss or theft of an IRS Information Technology (IT) asset (computer, laptop, router, printer, removable media, CD/DVD, flash drive, cell phone) report it to Computer Security Incident Reporting Center (CSIRC) using the Computer Security Incident Reporting Form.

Never leave taxpayer information exposed so that it can be seen by others who are not authorized to see the information. See IRM 10.5.1.5.1, Clean Desk Policy for more information.

To protect taxpayer information and prevent unauthorized disclosures, you must first identify who you are speaking with by obtaining the caller’s or visitor’s full name, title (if applicable), and the purpose of the contact. Determine whether the caller or visitor is an individual taxpayer (primary or secondary), a business taxpayer (such as a sole proprietor, partner, or corporate officer), or an authorized third party.
Accounts Management Customer Service Representatives must use the IAT Disclosure Tool to complete required and additional taxpayer authentication whenever required by the IRM, unless using Taxpayer 360 (TP360). See Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools.

The IAT Disclosure Tool and TP360 alert users when identity theft is suspected or documented on an account. For a list of identity theft action codes, see IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing. For detailed information about specific action codes, see IRM 25.23.1, Identity Protection and Victim Assistance - Policy Guidance.
Before disclosing information on the following accounts, you must complete additional authentication for:

If you determine that the person you are speaking with is being coached on the answers to the authentication probes, inform the caller that the taxpayer must be able to respond without assistance to the basic required authentication probes, and then obtain the taxpayer’s verbal consent to discuss the tax matter with the third party after authentication is achieved. IRS employees may disclose account information to a third party who is assisting the taxpayer in resolving a tax matter after verbal consent is received. For additional guidance, see IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821), and IRM 11.3.3.3.2, Requirements for Oral Authorization.

If you can assist, and the caller is the taxpayer, complete the required IMF or BMF authentication probes in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. After completing the required authentication, the tool will provide the option to perform high-risk authentication, if applicable. Do not begin high-risk questions until all required basic authentication questions have been completed.
If the caller is a third party, follow one of the applicable authentication procedures in IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication; IRM 21.1.3.4, Other Third-Party Inquiries; or IRM 21.1.3.5, Reporting Agents file (RAF) and Form 8655 Reporting Agent Authorization. For authentication procedures related to ITIN contacts, see IRM 10.10.3.3.1, Identity Proofing for Disclosure Guidelines for Individual Taxpayer Identification Number (ITIN) Data.

Do not proceed with authentication probes if the caller is an unauthorized third party. If the caller is providing information on the taxpayer's behalf, accept the information in accordance with IRM 21.1.3.4(6), Other Third-Party Inquiries.

Do not begin authentication if the caller is a computer-generated artificial intelligence (AI) assistant or any robotic call service. These calls are often identifiable by repeated pre-recorded messages that may begin with a statement that the call is being transcribed. Disconnect the call immediately and proceed to the next call. For additional guidance, see IRM 21.1.1.8.1, Artificial Intelligence/ Robotic Calls.

If you are unable to assist the caller, transfer the call to the appropriate application using the Telephone Transfer Guide. Do not begin the authentication process or ask authentication probes before transferring the call.

If a taxpayer requests account information and there is no open account issue or no notice has been issued, additional research is required before disclosing tax information to prevent unauthorized disclosure. An account may have an open issue even when there is no open IDRS control.
Examples of open account issues that do not require additional authentication include, but are not limited to, balance due issues, amended returns, refund inquiries, Taxpayer Delinquency Investigation (TDI), certain freeze codes, and IRS initiated correspondence, unless an IRM specifically requires high-risk authentication.
Do not perform Additional Taxpayer Authentication unless required by an IRM. For guidance on high-risk authentication when there is no open account issue or no notice has been issued, see IRM 21.1.3.2.4 , Additional Taxpayer Authentication, and IRM 10.10.3.3.7.
Additional taxpayer authentication is required for the following conditions:

Taxpayers (IMF or BMF) and authorized third parties may request return information or information contained on a TDS transcript or internal IDRS transcript be provided verbally. You may disclose this information verbally only after the caller has completed the required authentication and there is a current, prior, or unresolved account issue related to the request. If there is no current, prior, or unresolved account issue, do not provide the information verbally. Instead, provide the caller with a transcript. Refer to IRM 21.2.3, Transcripts, for transcript types and available self-help options. See IRM 21.2.3.5.3, Selecting a Delivery Method, for transcript delivery policies and procedures.

As part of the IRS mission, employees are committed to helping taxpayers meet their filing and payment obligations and providing the assistance they need to remain compliant. Some information is not available through transcripts and, after the caller is properly authenticated, may be provided verbally upon request. Examples of information that may be provided verbally include:

For refund inquiries from Electronic Return Originators (EROs), Transmitters, or Intermediate Service Providers (ISPs), refer to IRM 21.1.3.6, e-File PINs and Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.

To validate a caller's or customer's identity before disclosing any tax account information, verify the individual’s name and TIN using one or more of the following Corporate Files on Line (CFOL) or Integrated Data Retrieval System (IDRS) Command Codes (CCs). In most cases, begin your research with CC INOLE. Use one or more of the following command codes, as appropriate:

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

For guidance on responding to Congressional inquiries, see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. For disclosure procedures involving designees and practitioners, see IRM 11.3.3, Disclosure to Designees and Practitioners.

If a Victim of Domestic Violence (VODV) indicator is present on the account, follow the procedures in IRM 21.1.3.11.2, Victim of Domestic Violence (VODV).

You must complete full authentication for any caller who is transferred to a Customer Service Representative (CSR) through the Integrated Customer Communications Environment (ICCE), even if the caller has already passed the ICCE Identification and Authentication (I&A) probes.

Phone assistors working Taxpayer Protection Program (TPP) cases must follow the high-risk authentication procedures in IRM 25.25.6.4, Taxpayer Protection Program (TPP) High-Risk Authentication (HRA) Procedures, when the caller confirms they filed the return in question. When using the TPP application, select the TPP HRA option in the IAT Disclosure Tool.

For employees in ACS, ACSS, CSCO, and FA: See IRM 10.10.3.3.3, Identity Proofing for Additional Taxpayer Authentication for Collections Employees, for additional taxpayer authentication procedures.

When account conditions require additional authentication, the IAT Disclosure Tool will produce a series of automated questions on a pass/fail basis to try and help determine if the caller can be authenticated. Accounts Management employees are mandated to follow the procedures in IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication.

For more guidance and case examples for phone assistors conducting additional authentication on an IMF call, refer to the High-Risk IMF Disclosure job aid for assistance. Suggestions for improvements to the job aid may be made through SERP feedback.

Accounts Management (AM) and Automated Collection System (ACS) assistors who use the IAT Disclosure tool or Taxpayer 360 (TP360) to complete the required authentication procedures in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, may provide the taxpayer with a system-generated 4-digit transfer Personal Identification Number (PIN) when transferring the call within AM, ACS, Taxpayer Advocate Service (TAS), or Taxpayer Assistance Centers (TAC). The transfer PIN allows the receiving assistor to verify that the full authentication process has already been completed, reducing the need for the taxpayer to repeat the authentication process.

If the call must be transferred to another assistor in AM, TAS, TAC or ACS, including ACS Voice BOT, generate a transfer PIN and explain the transfer process to the taxpayer following normal transfer procedures. Before transferring the call, you must:

The transfer PIN is valid only for:

The transfer PIN process applies when you complete required taxpayer authentication under IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, and, when applicable, additional taxpayer authentication under IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication. It does not apply to third-party authentication procedures in IRM 21.1.3.3, Third-Party Authentication (POA/TIA/F706), including Power of Attorney (POA), Taxpayer Information Authorization (TIA), Third-Party Designee (TPD), or Oral Disclosure Consent (ODC). It also does not apply to procedures in IRM 21.1.3.4, Other Third-Party Inquiries.

A taxpayers may provide a 4-digit transfer personal identification number (PIN) issued by a previous IRS assistor. If the taxpayer provides the PIN at the beginning of the call, ask for the taxpayer’s TIN, the full name of the person you are speaking with, and the purpose of the call or contact. Do not accept the 4-digit transfer PIN if the taxpayer states the previous call was disconnected, even if calling back the same day. Continue with normal authentication procedures. For employees in Accounts Management (AM), Field Assistance (FA), ACS, and CSCO, follow IRM 10.10.3.3.4, Identity Proofing for Transfer Personal Identification Number (PIN) Acceptance.

Input the taxpayer’s TIN into the IAT Disclosure Tool or Taxpayer 360 (TP360). If the 4-digit transfer PIN provided by the taxpayer is successfully verified in the IAT Disclosure Tool or TP360, full authentication is considered complete under IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, or IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, when additional authentication is required.

If you cannot verify the transfer PIN, or your business function does not participate in the transfer PIN process, apologize to the taxpayer and continue with the standard authentication procedures in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. If the Disclosure Tool cannot validate the PIN, check CC ENMOD to determine whether a transfer PIN was previously issued. ENMOD history displays the 4-digit transfer PIN and the date it was generated. If the history shows the PIN was issued on a prior day, explain to the taxpayer that the transfer PIN has expired, apologize for the inconvenience, and complete the required authentication procedures.

The authentication transfer process applies to both the required taxpayer authentication procedures in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, and the additional taxpayer authentication procedures in IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, when additional authentication is required.

The PIN is valid only for:

The transfer PIN must not be accepted from any third-party caller. Third-party callers authenticated under IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication, IRM 10.10.3.3.9, Identity Proofing for Third-Party Designee Authentication, or IRM 10.10.3.3.8, Identity Proofing for Third-Party (Oral Disclosure Consent,(ODC)) Authentication, must follow the standard authentication procedures on both the initial call and any transferred call . A transfer PIN cannot be used in place of normal third-party authentication.

IMF taxpayers may authorize a "Third-Party Designee" by selecting the Third-Party Designee checkbox on a paper or electronically filed Form 1040. The designee may be any individual, including a paid or unpaid return preparer, family member, friend, or another person designated by the taxpayer. The designee is not required to be the return preparer. To verify that the caller is the authorized Third-Party Designee, research IDRS for the presence of the Third-Party Designee checkbox (see paragraph (4) below). The IAT Disclosure Tool can also determine whether a Third-Party Designee is authorized on the account. The Third-Party Designee section of Form 1040 and the IAT Disclosure tool display the following information:

To authenticate the Third-Party Designee, refer to IRM 10.10.3.3.9, Identity Proofing for Third-Party Designee Authentication, for the required authentication probes.

If the taxpayer appoints an individual as a third-party designee, the authorization to receive or inspect return or return information only applies to the individual. If the taxpayer appoints a person other than an individual as the third-party designee, an individual associated with the person (i.e., an employee of the company appointed) is authorized to receive and inspect the return or return information after the individual has authenticated that they are associated with the appointee.

The third party indicator on IMF shows a five-digit self-selected Personal Identification Number (PIN) for any Third-Party Designee on page 2 of Form 1040. The third-party checkbox field is shown on CC TXMOD (IMF and BMF), CC IMFOLR, CC BMFOLR, CC RTVUE, CC BRTVU or CC ERINVC. The indicator displays one of the following values:

The authority granted by a Form 1040 filer using the checkbox option also extends to any Form 1040X, Amended U.S. Individual Income Tax Return, filed for the year in question as long as it is filed within the time period for the consent.

Taxpayers who want their paid preparer to serve as the Third-Party Designee for a Form 1040 or Form 94X series return must enter the paid preparer’s name in the Third-Party Designee section of the return.

The third party indicator on BMF is followed by:

For applicable BMF returns with the Third-Party Designee authorization checkbox selected in the Paid Preparer section, the authorization applies only to the individual whose signature appears in the "Paid Preparer’s Use Only" section of the return. The authorization does not apply to the firm, if any, identified in that section.

If a caller states that their PTIN is lost, forgotten or never received, have the caller call the IRS Tax Professional Information Center:

Third-Party Designee authority is limited to the specific tax form, period of the return, and issues involving processing of that specific return. Checkbox authorization does not allow the Designee any representational privileges. They do not allow the Designee to bind the taxpayer to a particular course of action, such as an extension or an installment agreement, or to make a commitment on behalf of the taxpayer.

Third-Party Designees are authorized to receive and review tax information for the tax forms and periods covered by the authorization. They may also provide information to support penalty abatement and reasonable cause determinations. After a determination has been made, the CSR may communicate the outcome to the authorized third-party.

The Third-Party Designee may discuss account-related issues but may not discuss collection or examination proceedings (e.g., issues that are beyond return processing issues such as when the account is assigned to ACS, Examination (Exam), AUR, etc.).

The Third-Party Designee cannot represent the taxpayer before the IRS. Representation before the IRS is a specific authority granted only by the completion and filing of a Power of Attorney (e.g., Form 2848, Power of Attorney and Declaration of Representative). The Third-Party Designation does not allow a named Designee to perform the tasks associated with representation and practice before the IRS.

The Third-Party Designee automatically expires no later than one year from the return due date (not counting extensions) for the filing year on all returns, with the exception of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, Form 709-NA, United States Short Form Gift Tax Return, and Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident Not a Citizen of the United States. For these forms, the designation automatically expires three years from the date of filing.

The taxpayer or the Designee may revoke the designation before the expiration date by submitting a written statement of revocation. A Transaction Code (TC) 971, with Action Code (AC) 263 changes the Third-Party Designee indicator to "0" , indicating a revocation.

If there is no record of a Third-Party Designee (TPD), Power of Attorney (POA), Taxpayer Authorization (TIA), Oral Taxpayer Information Authorization (OTIA), or Oral Disclosure Consent (ODC) on the account, do not disclose any taxpayer information to the third party.

Treasury Regulation 301.6103(c)-1(c) authorizes the IRS to accept both written and oral requests or consents from taxpayers that allow the disclosure of return information to third parties assisting with federal tax matters. For procedures on obtaining a taxpayer’s oral consent, see IRM 10.10.3.3.10, Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless F8821).

Refer to IRM 10.10.3.3.8, Identity Proofing for Third-Party (Oral Disclosure Consent, (ODC)) Authentication, for procedures to authenticate an ODC designee..

ODC can be obtained from either the taxpayer or Power of Attorney (POA) only if there are open account issues or the IRS issued a notice.

Before recording an ODC onto IDRS and/or AMS, confirm that the taxpayer wants the IRS to communicate directly with the designated third party until the tax matter is resolved. Explain that the IRS may disclose all relevant return information necessary to resolve the tax issue to the authorized third party.

Record the ODC on IDRS and/or AMS for each tax module involved. Enter all required information in the applicable IDRS or AMS fields described in paragraphs (6) and (7) below.

Using CC ACTON, record the following history items for each applicable tax module (TXMOD):

Because AMS has no space limitations, record the ODC history as a narrative that includes:

The history entries are later used to authenticate the third-party. For authentication procedures, see IRM 10.10.3.3.8, Identity Proofing for Third-Party (Oral Disclosure Consent, (ODC)) Authentication .

ODC remains in effect until the account issue is resolved. It expires when the related tax module no longer meets IDRS retention criteria.

ODC cannot be used to appoint a representative. To authorize a representative, the taxpayer must submit a written Form 2848, Power of Attorney and Declaration of Representative.

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

As a policy, a taxpayer cannot use ODC to request the IRS to systemically issue and mail account transcripts and/or copies of notices, letters, or returns to an authorized third party. The designee does not have the authority to bind the taxpayer, such as with an extension of time to pay or an installment agreement. However, if at the time the authorized third party contacts you about the account issue in question and requests such information, you can send copies of such information related to the account in question to the third party’s SOR mailbox, if allowed by your application, or to the taxpayer's address of record. See IRM 21.2.3.5.3.2, TDS Transcripts for IMF and BMF Authorized Representatives, for more information on third party requests for transcripts.

Form 8821 and ODC representatives have the authority to receive and inspect tax information related to tax forms/periods granted per the authorization. The TIA/ODC can also provide information to aid in penalty abatement or payment resolution as an "other third-party" . See IRM 21.1.3.4(6), Other Third-Party Inquiries. However, this authority does not include receiving the outcome for penalty abatement requests or credit transfers from information received during the call unless the taxpayer is also on the call.

Requests for non-tax matter information (e.g., requests for income verification for mortgage loans, etc.) must be submitted in writing, generally on Form 4506-T, Request for Transcript of Tax Return, which is processed by the Return and Income Verification Services (RAIVS) functional area.

Oral Taxpayer Information Authorization (OTIA) (Paperless Form 8821) requests are processed/established onto the Centralized Authorization File (CAF) database by the centralized CAF Units. If the taxpayer requests to file an OTIA (paperless Form 8821):

The chart below shows the differences between ODC and OTIA.

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

Regardless of the size, your office must be free of safety hazards. This applies to both the taxpayer/customer waiting area and your own work area.

If you notice outlets, cords, chairs, or any other office fixtures in need of repair or replacement, notify your manager, or the Safety Representative for your office, so they can take steps to get necessary actions taken.

You must have, within easy reach, direct telephone numbers for Criminal Investigation, the nearest Treasury Inspector General for Tax Administration (TIGTA) office, your manager, the building manager or other facilities support, and other emergency numbers.

You must also have Form 9166, Bomb Threat Card, and other security-related information to assist you in gathering pertinent information or providing guidance when dealing with a dangerous situation.

All employees should review and become familiar with the Occupant Emergency Plan (OEP) in their post of duty. The OEP provides emergency procedures for the protection of life and property in a specific federally occupied space. It describes who you must contact and your responsibilities during an emergency. An OEP tells you what to do in case of a fire, a weather emergency, a hazardous material (HAZMAT) event, a bomb threat, and other emergency situations that might occur. It also establishes an Occupant Emergency Organization (OEO) of trained personnel to assist you and others in the office during an event. A link to the OEP Repository is located on the FMSS occupant emergency page.

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

Attempts to bribe IRS employees are flagrant attacks on the integrity of the IRS and its employees. You must be perceptive and alert to such overtures and take the following action if bribery offers are received:

Chances of being threatened or assaulted are always present when you perform IRS related activities, but may be more so when assisting taxpayers who owe taxes and can't or don't want to pay them.

If you receive a threat by telephone or Live Chat, avoid making confrontational statements to the caller/customer.

If possible, document the following information:

Research CC INOLE or CC ENMOD for taxpayer account data, if the TIN is obtained from the caller. Attach screen prints to any documentation sent to the nearest TIGTA office. Refer to IRM 5.1.2.3.6.1, Report to TIGTA, for the options available to make a report to the TIGTA hotline.

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

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

Immediately report to the nearest TIGTA office all assaults, threats, or forcible interference (actual force, threat of force, or physical intimidation) made against you in the course of your official duties.

Immediately report to the nearest TIGTA office all assaults or threats made against members of your family, which are intended to impede performance of your official duties.

You must report each incident to your manager. If the nearest TIGTA office is not immediately available, contact Facilities Management and Security Services or the Federal Protective Service. Your manager will follow up on these actions.

If an incoming call is not a local call, the threat may be against an employee, or employees in general, at the IRS office where the taxpayer resides. You must report the threat to your nearest TIGTA office. A TIGTA agent will contact the other TIGTA office. See IRM 21.1.3.10.7, Bomb Threats.

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

If you receive a written threat, do not contact the taxpayer. Refer the threat to the nearest TIGTA office. They make decisions on protective measures and any future contacts. See IRM 25.4.1.3, Reporting to TIGTA, for more information.

Also report the matter to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.

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

Forward the written report through management, with a copy for the nearest TIGTA office. When possible, the investigating agent will interview you (the employee) on the day of the incident.

Also report the matter to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.

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

Significant incidents include, but are not limited, to:

Should you become aware of these situations, whether received in-person or on the phone, first remove yourself from the threatened area and then notify appropriate personnel.

Report the matter to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the SAMC Incident Entry Form.

A bomb threat is any communication indicating that an explosive or incendiary devise has been, or may be, placed in a specific location. This communication can be written or spoken and received through multiple means including telephonic, Live Chats, social media, text messages, email, etc.

A calm response to a bomb threat is essential to protecting life and property and may assist in obtaining additional information. You must obtain the IRS’ Situational Awareness Management Center (SAMC) contact information before you are faced with a bomb threat. Follow the instructions below as they apply to your functional responsibilities:

If you receive a telephonic bomb threat:

Employees must immediately report bomb threats to the Situational Awareness Management Center (SAMC) through the "Report a New Physical Incident" tab on the Incident Entry Form. SAMC will make the appropriate threat and notification determinations.

Remain available. TIGTA (or other officials) may need to interview you. Provide both business and after-hours telephone numbers in your reports to FMSS and TIGTA.

Use Form 9166, Bomb Threat Card, to document and collect information associated with bomb threats. Completed forms must be retained as official incident records and evidentiary documentation in accordance with Document 12990, IRS Records Control Schedules (RCS) 20, Item 20 (Job No. NN-174-012, Item 15). Forms must be destroyed after two years in accordance with approved National Archives and Records Administrations (NARA) retention requirements.

Each Taxpayer Assistance Center (TAC) site must annually review and coordinate evacuation and bomb threat response procedures with local management and Facilities Management and Security Services (FMSS) in accordance with IRM 10.2.9, Physical Security Program - Occupant Emergency Program. Procedures must address employee accountability, taxpayer safety, emergency notification, evacuation coordination, and incident response actions during bomb threat events.

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

Be alert and do not touch or move any letter or package delivered to your office or your work area which have any of the following:

Immediately call for assistance and notify the nearest TIGTA and closest Facilities Management and Security Services (FMSS). Local management will be responsible for making sure TIGTA and FMSS are contacted. Contact Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the SAMC Incident Entry Form.

The following is a list of other incidents you must report to the nearest TIGTA office. The list is not inclusive of all reportable incidents.

Report the matter to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the SAMC Incident Entry Form.

If the taxpayer is identified as potentially dangerous, a PDT indicator will appear in the upper right-hand section of the document or systems listed in IRM 25.4.1-1.

If you are assigned work involving a taxpayer designated as a PDT, notify your manager and the Office of Employee Protection to find out why the taxpayer has been designated as a PDT, before making any personal contact with the taxpayer.

If a threat is made on any incoming or outgoing telephone call or Live Chat, complete Form 4442 or Form e-4442, Inquiry Referral, to document the call and your response. Indicate "PDT" at the top and forward to your manager.

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

The VODV indicator was created to alert employees to a caller’s situation. This indicator does not verify that the domestic violence has taken place. It is only used to alert that domestic violence could be present. See IRM 25.15.18.9.2.6, Victim of Domestic Violence (VODV).

When teleworking and the taxpayer makes a suicide threat over the telephone:

To begin recording an emergency/threatening call:

To transfer a call to a manager or lead who is already logged on in Finesse:

Refer to IRM 21.1.3.12 (12) for additional contacts required to report Suicide Threats.

Refer to IRM 21.1.3.12 (13) for additional reporting instructions and helpful information. Managers must review this policy with employees on a regular basis to ensure they understand how these calls are handled locally and to know what to do when these difficult situations happen.

ITM courses are available to help you prepare for Suicide threats:

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

All requests made under the FOIA must be written.

The Disclosure Office handles FOIA requests for copies of records and documents. If you receive a FOIA request directly from the public, immediately e-fax the correspondence to GLDS Support Services (GSS) at 877-891-6035 or mail it to: IRS-GSS, Stop 93A, 4800 Buford Hwy, Chamblee GA 30341. Do not do both.

See the Disclosure and Privacy Knowledge Base - Home (sharepoint.com) site for more information on Freedom of Information Act (FOIA) and Disclosure contact information.

FOIA requests for copies of recorded contacts are also handled by the Disclosure Office.

A formal Freedom of Information (FOIA) request is not required for requesting tax records. Taxpayers are authorized to receive copies of their tax records under IRC 6103(e). Authorized representatives of taxpayers are permitted to obtain copies of tax records under IRC 6103(c). This type of disclosure is often referred to as Respond Directly. Additional information can be found on the Disclosure and Privacy Knowledge Base in the Respond Directly section.

There are certain circumstances in which requested records or portions of records must be withheld. The following are the most common:

Established procedures must be followed for responding to Respond Directly requests or for routing to the appropriate business unit for response.

A taxpayer is not permitted to make any audio recording of a telephone conversation. Taxpayers are permitted to record a conversation during an in-person interview if certain procedures are followed.

If you become aware that a taxpayer is recording the telephone conversation, courteously advise the taxpayer that the call must be ended unless they agree to stop the recording. If the taxpayer agrees to stop the recording, continue with the call.

Computer-generated calls from an automated artificial intelligence (AI) assistant or any Robotic call service stating the call is being recorded should be terminated. This includes incoming calls that can often be identified by pre-recorded messages that play repeatedly and may begin by stating the call is being transcribed. Immediately disconnect the call and proceed to the next call. For more information about these types of calls, see IRM 21.1.1.8.1, Artificial Intelligence/ Robotic Calls.

Taxpayers may record an in-person interview (e.g., contact at a TAC) if they provide 10 days advance written notice and use their own equipment for the recording. See IRC 7521, and IRM 5.1.12.3, Recording Taxpayer Interviews, for more information. If a taxpayer tries to record a conversation during an in-person interview without following these procedures, discontinue the interview and reschedule for a later date.

The following procedures are for Accounts Management (AM) employees who process Operations Assistance Requests (OARs) received from the Taxpayer Advocate Service (TAS): Refer to IRM 25.30.8, Service Level Agreement between the Taxpayer Services Division and the Taxpayer Advocate Service, Form 12412, OAR Assistance Request (OAR), and IRM 25.30.8-1, TS SLA Addenda, for processing and procedures. For procedures related to systemic or high-volume OAR inventories processed through the Bulk OAR process, see IRM 21.1.3.18.2, Bulk Operations Assistance Requests (OARS) Accounts Management Guidelines.

An OAR submitted from TAS is routed to AM based upon the information in Form 12412, OAR Assistance Request (OAR), Section III, Boxes 1-5, as follows:

If an AM employee receives an OAR and any item from paragraph (2) above is incorrect, the OAR has been misrouted. If a misrouted OAR is received from TAS, the campus liaison will reassign or reject the OAR within three (3) workdays of receipt, or within one (1) workday on expedited requests and/or requests with Criteria Codes 1-4.

Follow these instructions when working an OAR case through CII:

Accounts Management employees may receive OARs from TAS requesting a manual refund to relieve an economic hardship. These accounts would not normally require a manual refund, however, based on the facts and circumstances of the case, TAS has determined that a systemic refund will not be received in time to relieve the hardship. TAS may also request a manual refund when a systemic refund is not possible, e.g., deceased taxpayer refund issue.

If you receive an OAR and TAS does not request a manual refund, do not prepare one unless normal procedures require a manual refund (i.e., the refund will be going to someone other than the entity name on the master file).

The following procedures are for Accounts Management (AM) employees who process Bulk Operations Assistance Requests (Bulk OARs) received through an approved Taxpayer Advocate Service (TAS) bulk inventory listing. Refer to IRM 25.30.8, Service Level Agreement between the Taxpayer Services Division and the Taxpayer Advocate Service, and Form 12412, OAR Assistance Request (OAR), for additional guidance.

The bulk OAR process is used when systemic or high-volume issues affect multiple taxpayer accounts and require coordinated actions between TAS and AM. Bulk OAR processing allows similar actions to be taken on multiple accounts concurrently and eliminates the need for individual OAR submissions. Each case for Bulk OAR processing will be worked as expedited submissions.

TAS will provide approved Bulk OAR listings or spreadsheets containing taxpayer accounts that meet the established criteria. Accounts included on the listing have been identified through coordination between TAS and AM.

Upon receipt of a Bulk OAR listing, AM employees must:

Bulk OAR inventories may be categorized by inventory type, issue type, or complexity. Employees must adhere to all established processing timeframes associated with the Bulk OAR listing.

If AM determines an account included on a Bulk OAR listing does not meet the established criteria:

Bulk OAR cases require the same level of account research and accuracy as individually submitted OARs. Employees must ensure all adjustments, account action, and taxpayer account determinations are supported by applicable IRM procedures before completing the case.

Managers, leads, and designated coordinators are responsible for monitoring Bulk OAR inventories to ensure established processing timeframes are met, and to identify systemic issues requiring escalation or additional guidance.

Oral statement authority is the acceptance of a verbal request for account adjustment without written documentation or for account information without a written request. Authenticated Live Chat assistors may follow Oral Statement Authority procedures to resolve open account/adjustment issues. If the taxpayer requests an address change via oral statement, they must be able to authenticate their identity. See IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, or IRM 10.10.3.3.7, Identity Proofing for Additional Authentication, for procedures on authenticating the taxpayer.

If the taxpayer can’t pass authentication, the address cannot be updated via oral statement. If the taxpayer cannot provide the required authentication information, direct them to the IRS website at irs.gov to fill out Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business. If they do not have access to the website or cannot obtain the form electronically, address changes can be made on their tax form when a return is filed or requested through written correspondence.

Due to the high level of identity theft, it is extremely important to ensure changing/correcting a taxpayer’s address is warranted and necessary. Do not change the address based on oral statement authority if the account contains an open Taxpayer Protection Program (TPP) issue or account with an unreversed TC 971 AC 124, unless otherwise directed in IRM 25.25.6, Taxpayer Protection Program. See IRM 25.25.6.1.7, Taxpayer Protection Program Overview, for how to identify returns selected for the TPP program. Oral statement authority does not apply if the current address listed is a Service Center Address. Refer to procedures in IRM 25.23.2.3.7, When to Update the Victim's Address. For IP PIN inquiries, refer to IRM 25.23.12.6, IP PIN Program Telephone Inquiries.

If the account contains a freeze code, review IRM 21.5.6.4, Freeze Code Procedures, to determine if an address change can be made using Oral Statement Authority.

If either taxpayer reports a new address for their married filing joint account, ask if the address change is for both taxpayers. When the address change involves both taxpayers sharing the same address, update both addresses. If only one taxpayer is changing their address, update the appropriate account and leave the other taxpayer’s address alone. If the command code INCHG/IRCHG requires the input of a filing status code, do not change the taxpayer’s filing status code. Use the filing status currently on the account.

To document who is requesting an address change, the assistor must enter whether the address change was submitted by the primary, secondary, or both taxpayers. Information such as which taxpayer made the request and their phone number must be entered in the remarks field when using the IAT address tool, AMS or IDRS. See IRM 21.1.3.20.2, Oral Statement Documentation Requirements.

For BMF accounts, do not change the address or in care of name line if the account contains any of the following conditions listed below. Advise the caller to file Form 8822-B, as it does not meet the criteria for oral statement authority to update the entity.

When an EIN has employment tax filing requirement codes (FRC) and an address change occurs, CP 148A generates to the taxpayer’s new address and CP 148B generates to the taxpayer’s previous address.

When changing the mailing address from a street address to a Post Office (PO) Box number, do not revise the location address unless the taxpayer provides a new location address.

If an address change is necessary and the taxpayer requests an address change using oral statement, the IAT Address Tool is highly recommended for both research and inputting a change of address request. For more information, see IRM 21.5.2.4.2(2), Adjustments with Oral Statement, and IRM 3.13.2.4, BMF Addresses.

When making adjustments or other Master File changes using oral statement authority, the items listed in paragraph (2) below must be entered on the adjustment document to document the call and indicate authentication of taxpayer's identity or their authorized third-party. (e.g., Third-Party Designee, Oral Disclosure Consent, etc.) As a result, source documents are not always required for association with the computer-generated document when the input change or correction is completed using oral statement authority.

Documentation is required in the "Source Document Attached" (SDA) and "Remarks" sections, if present, of the input document. When a source document is not needed, the information below is placed in the remarks section to validate the source of the adjustment based on the entries in c through i below.

If change or adjustment cannot be completed with oral statement, and a source document is required, (e.g., a penalty abatement request for reasonable cause and above threshold/ceiling amount) the following notations are required:

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