Internal Revenue Manual
IRM 11.3.37 — Recordkeeping and Accounting for Disclosures
Part 11. Communications and Liaison
Chapter 3. Disclosure of Official Information Section 37. Recordkeeping and Accounting for Disclosures 11.3.37 Recordkeeping and Accounting for Disclosures Manual Transmittal March 31, 2025 Purpose (1) This transmits revised text for IRM 11.3.37, Disclosure of Official Information, Recordkeeping and Accounting for Disclosures. Material Changes (1) Reviewed and updated the IRM where necessary for the following types of editorial changes: new organizational title from Deputy Commissioner for Operations Support to Chief Operating Officer, legal citations, published forms and documents and web addresses. Effect on Other Documents This material supersedes IRM 11.3.37, Disclosure of Official Information, Recordkeeping and Accounting for Disclosures, dated August 18, 2023. Audience All Operating Divisions and Functions. Effective Date (03-31-2025) Related Resources The Disclosure and Privacy virtual library can be found at the Disclosure and Privacy Knowledge Base. Celia Y. Doggette Director, Governmental Liaison, Disclosure and Safeguards
Program Scope and Objectives
11.3.37.1 (09-17-2019) Program Scope and Objectives Purpose: This Internal Revenue Manual (IRM) section provides guidance on recordkeeping and accounting for disclosures as governed by Subsection (c) of the Privacy Act of 1974, 5 USC 552a, and the Internal Revenue Code (IRC) IRC 6103(p)(3)(A) . Audience: These procedures apply to all IRS employees and contractors. Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy. Program Owner: The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy. Primary Stakeholders: All IRS Business Units have responsibility for recordkeeping and accounting for disclosures made pursuant to subsection (c) of the Privacy Act and IRC 6103(p)(3)(A). This responsibility extends to manual as well as electronic applications in which accountable disclosures of tax information occur.
Background
11.3.37.1.1 (09-17-2019) Background The system used to account for disclosures of returns and return information complies with two laws: Subsection (c) of the Privacy Act of 1974 (5 USC 552a); and IRC 6103(p)(3)(A) . Due to these two statutes, individuals may determine whether the IRS disclosed Federal Tax Information (FTI) or Privacy Act information about them. The IRS must record what FTI or Privacy Act information it discloses about any taxpayer. Subsection (c) of the Privacy Act requires the IRS to keep an accurate accounting of each disclosure of information from a tax or nontax system of records. A system of records is a group of records regarding individuals that is retrievable by a unique identifier corresponding to those individuals. The IRS publishes systems of records periodically in the Federal Register. View the systems of records at: Privacy Act System of Records Notices. The procedures in this chapter address only tax systems of records. To account for disclosures from nontax systems, see IRM 10.5.6.7, Privacy Act Accounting for Disclosures. To the extent that IRC 6103(p)(3)(A) and Subsection (c) of the Privacy Act overlap regarding a particular disclosure, the accounting requirements of IRC 6103(p)(3)(A) will govern. Example: IRS provides corporate income tax returns to the Department of Justice in response to an ex parte order submitted under IRC 6103(i)(1). Corporate income tax returns meet the definition of returns under IRC 6103. Therefore, the IRS employee accounts for their disclosure in accordance with the requirements of IRC 6103(p)(3)(A) even though they do not fall within a system of record defined by the Privacy Act. Example: In accordance with disclosure authority IRC 6103(h)(3)(A), IRS refers a federal tax case to the Department of Justice for criminal prosecution and includes in the referral package the 2015 and 2016 income tax returns of John Doe along with the related investigative files. Subsection (c) of the Privacy Act requires an accounting for these disclosures. However the IRS employee does not make an accounting since IRC 6103(p)(3)(A) exempts disclosures made under IRC 6103(h)(3)(A) from the accounting requirement. IRC 6103(p)(3)(A) requires the IRS to account for all disclosures of returns/return information furnished under a subsection of IRC 6103 unless specifically exempted. The following subsections of IRC 6103 are exempt from the accounting requirements as defined in IRC 6103(p)(3)(A): IRC 6103(c) IRC 6103(e) IRC 6103 (f)(5) IRC 6103(h)(1), IRC 6103(h)(3)(A) and IRC 6103(h)(4) IRC 6103(i)(4) and IRC 6103(i)(8)(A)(ii) IRC 6103(k)(1), IRC 6103(k)(2), IRC 6103(k)(6), IRC 6103(k)(8), and IRC 6103(k)(9) IRC 6103(l)(1), IRC 6103(l)(4)(B), IRC 6103(l)(5), IRC 6103(l)(7), IRC 6103(l)(8), IRC 6103(l)(9), IRC 6103(l)(10), IRC 6103(l)(11), IRC 6103(l)(12), IRC 6103(l)(13), IRC 6103 (l)(14), IRC 6103(l)(15), IRC 6103(l)(16), IRC 6103(l)(17), and IRC 6103(l)(18) IRC 6103(m) IRC 6103(n) All IRS employees who are responsible for making an accountable disclosure of tax information are also responsible for completing the accounting for those disclosures, following the procedures in this IRM or their local procedures. Contact the Disclosure Help Desk for any questions regarding the recordkeeping or accounting for disclosures of tax information. Compliance with this requirement may be validated through Quality Reviews.
Authority
11.3.37.1.2 (09-17-2019) Authority The following items govern the authority pertaining to recordkeeping and accounting for disclosures of information: Subsection (c) of the Privacy Act of 1974 (5 USC 552a) IRC 6103(p)(3)(A) 26 CFR 301.6103(p)(2)(B)-1
Roles and Responsibilities
11.3.37.1.3 (09-17-2019) Roles and Responsibilities All IRS employees, contractors and state and federal agencies use this IRM to help comply with the recordkeeping and accounting for disclosures of tax information as governed by the Privacy Act and the Internal Revenue Code.
Program Controls
11.3.37.1.4 (08-18-2023) Program Controls Business Units are responsible for establishing and documenting the program controls developed to oversee their program as well as ensuring employee compliance with all applicable elements of this IRM.
Definitions/Acronyms
11.3.37.1.5 (09-17-2019) Definitions/Acronyms The following is a list of the acronyms that are used in this IRM section: Acronym Definition ACA Affordable Care Act ADP Automated Data Processing AIMS Audit Information Management System ANMF Automated Non-Master File ATF&E Alcohol, Tobacco, Firearms and Explosives BMF Business Master File BSA Bank Secrecy Act CADE Customer Account Data Engine CFR Code of Federal Regulations CI Criminal Investigation CIMIS Criminal Investigation Management Information System DMF Disclosure Masterfile DLN Document Locator Number DOJ Department of Justice D-PPO Disclosure Policy and Program Operations EIN Employer Identification Number EOAD Examination Operational Automated Database EXSTARS Excise Summary Terminal Activity Reporting System FTI Federal Tax Information FUTA Federal Unemployment Tax Act GAO Government Accountability Office GLDEP Governmental Liaison Data Exchange Program GLDS Governmental Liaison, Disclosure and Safeguards HCO Human Capital Office IMF Individual Master File IRC Internal Revenue Code IRM Internal Revenue Manual IRMF Information Return Master File JCT Joint Committee on Taxation JOC Joint Operations Center LB&I Large Business and International MFT Master File Transcript PGLD Privacy, Governmental Liaison and Disclosure PII Personally Identifiable Information RAAS Research, Applied Analytics & Statistics SSN Social Security Number TAR Taxpayer Address Request TC Transaction Code TDA Taxpayer Delinquent Account TE/GE Tax Exempt/Government Entities TIN Taxpayer Identification Number
Related Resources
11.3.37.1.6 (09-17-2019) Related Resources Refer to IRM 10.5.6.7, Privacy Act Accounting for Disclosures for additional information on Privacy Act accounting requirements.
General Rules
11.3.37.2 (09-17-2019) General Rules When accounting for disclosures, determine how many accounting records to prepare by identifying the number of sources used to furnish information. Note: The IRS assigns an ADP source code to information collected, developed or maintained by a function. The Privacy Act governs tax information of individuals; see Exhibit 11.3.37-2 for these sources. For tax information not governed by the Privacy Act, the sources are those nontax systems of records listed in Exhibit 11.3.37-3. Exception: When disclosing information from a tax system of records, use the following guidelines to determine the maximum number of accounting records to prepare: one accounting for the return or return information involved and one for each function whose systems of records are disclosed Though a function might disclose information about an individual taxpayer from more than one of its systems of records, the function should prepare an accounting record for only the system of records providing the greatest amount of information. Note: This procedure is consistent with the spirit of IRC 6103(p)(3)(A) and subsection (c) of the Privacy Act. When disclosing from multiple systems of records, it is more practical to limit the number of sources in order to avoid confusion over the amount of information disclosed. Example: The Department of Justice is conducting a nontax federal criminal grand jury and makes an Ex Parte Court Order request under IRC 6103(i)(1) for the 2016 individual income tax return and related files and records of John Doe. After conducting a thorough search, the IRS employee locates and discloses the following information for tax year 2016: a) Form 1040 U.S. Individual Income Tax Return b) Lien File (three pages) c) Taxpayer Delinquent Account (TDA) File (20 pages) d) Examination Administrative File (workpapers, affidavits, etc.) (50 pages) e) Classification and Examination Selection File (edited list of taxpayers selected for audit on which the taxpayer's name appears) (two pages); and f) Audit Information Management System (AIMS) Record (computer printout indicating office where return was examined) (one page) The IRS employee prepares an accounting record for the following: 1) Form 1040 U.S. Individual Income Tax Return 2) Taxpayer Delinquency Account File. (Although a disclosure was also made from the lien file, most of the information disclosed from Collection files was obtained from the TDA file) and 3) Examination Administrative File. (The greatest amount of information was disclosed from the administrative file.) The number of disclosures that are recorded on a taxpayer's account per disclosure record is equal to the number of tax periods reported on the record. Example: An accounting record for ABC Company indicates the IRS disclosed ABC's Forms 1120 for tax years 2013-2016 to the Department of Labor. Thus, the taxpayer's account in the accounting file records four disclosures. For disclosures involving multiple years and functional systems, the taxpayers account in the accounting file records accountings equal to the number of years multiplied by the number of functional systems. Refer to Document 12990, Records and Information Management Records Control Schedules, Schedule 8 – Administrative and Organizational Records, Items 44 and 70, (Job No. N1-58-05-2) to ensure records, in hard copy and electronic format, are appropriately managed, retained, and archived in accordance with the National Archives and Records Administration approved records retention and disposition authority. Also refer to IRMs 1.15, Records and Information Management series for compliance with records and files management lifecycle (hardcopy and electronic), including creation, maintenance, retrieval, preservation and disposition of all records to avoid inadvertent/unlawful destruction of records.
Accounting System
11.3.37.3 (09-17-2019) Accounting System Subsection (c) of the Privacy Act requires the IRS to maintain a record of the date, nature, and purpose of each disclosure and the name and address of the recipient of the information disclosed. Note: Capturing this same information also satisfies the accounting requirements of IRC 6103(p)(3)(A). The IRS can account for the disclosure of returns/return information either manually or electronically. Generally, the IRS electronically posts disclosure information to a disclosure accounting file that is an adjunct to the Individual Master File (IMF) and Business Master File (BMF).
Accounting Procedures
11.3.37.3.1 (09-17-2019) Accounting Procedures The business component that discloses the records is responsible for preparing the record of accounting. State or federal agencies making permissible disclosures to other state or federal agencies pursuant to an IRC 6103(p)(2)(B) agreement will maintain a permanent system of recording disclosures and provide to the IRS within 30 days after the close of each calendar year, a narrative of accounting for all disclosures of returns and return information made to the receiving agency, as required by 26 USC 6103(p)(3)(A) and 26 CFR 301.6103(p)(2)(B)-1 . Disclosure personnel are available to provide technical assistance. A record of accounting for disclosure of returns/return information includes the following items: Name Control: The first 4 alpha and/or numeric characters of the taxpayer's last name (in the case of individuals) or the first four alpha and/or numeric characters of the business name (in the case of partnership, corporations, etc.) Taxpayer Identification Number: The IRS identifies a taxpayer's business account through the Employer Identification Number (EIN). The IRS identifies an individual taxpayer through the Social Security Number (SSN). Tax Period: The Service uses a six digit code to indicate the end of the tax period for a given return. The first four digits represent the year (YYYY) and the next two digits represent the month (MM). Disclosure Date: Date of the disclosure (MMDDYYYY). The Service uses an eight digit code to indicate the date. The first two digits represent the month (MM), the next two digits represent the day (DD) and the last four digits represent the year (YYYY). Nature of Disclosure Code: A one digit code that represents the method of disclosure, i.e. a verbal disclosure, an electronic disclosure, inspection of records, or paper copy of record. See Exhibit 11.3.37-6, Multiple Record of Disclosure for a listing of the nature of disclosure codes. Agency Code: A three digit code assigned to the agency, person or entity receiving a disclosure. See Exhibit 11.3.37-4, State Agency Codes and Exhibit 11.3.37-5, Federal Agency Codes. Note: Not all agency codes reflected in the Exhibit can be used to post a disclosure accounting, care should be taken to use correct agency codes to ensure accurate accountings. Purpose Code: A two digit code that identifies the authorizing statute for the disclosure. See Exhibit 11.3.37-6, Multiple Record of Disclosure for a listing of the purpose codes. ADP Source Code: A three digit code identifying the system of record of the disclosure. See Exhibit 11.3.37-1, Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act), Exhibit 11.3.37-2, ADP Source Codes - Tax Systems of Records (Systems Governed by the Privacy Act) , and Exhibit 11.3.37-3, ADP Source Code - Tax Information (Not Governed by the Privacy Act) for the listed ADP source codes. The IRS developed Form 5466-B, Multiple Record of Disclosure, to record the information required by subsection (c) of the Privacy Act and IRC 6103(p)(3)(A). Form 5466-B records information using a combination of numerical codes and vertical entries. A computerized version of Form 5466-B may be used. Instructions for preparing Form 5466-B are in Exhibit 11.3.37-6, Multiple Record of Disclosure. The numerical codes used on the Form are listed in IRM Exhibit 11.3.37-1 through IRM Exhibit 11.3.37-5. Note: Unauthorized disclosures are not accounted for via Form 5466-B. Instead, they are reported to the Incident Management Team via the Personally Identifiable Information (PII) Reporting Form as provided for in IRM 11.3.1, Introduction to Disclosure and IRM 1.4.63 Resource Guide for Managers, Roles and Responsibilities of Disclosure Managers. Prepare separate Forms 5466-B to account for IMF and BMF disclosures. If an IRS employee discloses tax information about an individual that is not contained in a Privacy Act system of records, the employee must still make an accounting to comply with IRC 6103(p)(3)(A). Example: A state tax agency requests a copy of the 2016 income tax return of John Doe. The IRS employee finds that no return has been filed and discloses this fact to the state tax agency. There is no Privacy Act accounting required since no record was disclosed. However, disclosure of the lack of filing must be accounted for under IRC 6103(p)(3)(A). The ADP Source Code used to account for the disclosure is source code 116, IMF, even though no record was actually disclosed from that system of records. To account for such a disclosure, the IRS employee uses the ADP Source Code for that system when preparing the accounting record on Form 5466-B. Account for disclosures of returns and return information about corporations or other non-individual entities for which there is no ADP Source Code listed in Exhibit 11.3.37-2 as if the information related to individuals. Forward the completed Form 5466-B to one of the following addresses no later than the last work day of the month. IMF Form 5466-B are mailed to: Internal Revenue Service Attn: Batching MS 6052 333 W. Pershing Rd. Kansas City, MO 64108 BMF Form 5466-B are mailed to: Internal Revenue Service Attn: Batching MS 6054 1973 N. Rulon White Blvd. Ogden, UT 84404 Note: Send Form 3210, Document Transmittal, with the Form 5466-B to verify receipt of the form. Disclosure Managers should establish quality control procedures for review of any Form 5466-B prepared by their employees, prior to forwarding to Campus batching operations in order to ensure accuracy. Campuses are responsible for posting the information contained on the forms to the Masterfile. Certain disclosures that are made electronically include an automated accounting and do not require the preparation of Form 5466-B. The Martinsburg or Detroit Computing Centers make disclosures through the Governmental Liaison Data Exchange Program (GLDEP) that are accounted for electronically (e.g., certain disclosures to state tax agencies, for state tax administration purposes under IRC 6103(d)). Disclosure accountings are also electronically generated through the use of AIMS. AIMS is used to account for the automatic disclosure of copies of Revenue Agent Reports provided for by implementing agreements between IRS and state tax agencies. Once a disclosure is accounted for, subsequent disclosures made from the same source, in response to the same request, and in the same manner as the initial disclosure, do not have to be accounted for again. Example: On September 1, 2017 an IRS employee provides return information from a Criminal Investigation administrative file (a portion of the Special Agent's Report) to the U.S. Attorney pursuant to an IRC 6103(i)(1) request concerning the ABC Company. An entry is made on Form 5466-B to record the disclosure. On September 12, 2017 the IRS employee provides additional return information (copies of ABC Company's checks, obtained by the Special Agent from a bank) in response to the same IRC 6103(i)(1) request. No new accountings are required. A description of the material and date of the disclosure are retained in the file, or the documents could be stamped or noted to indicate the date and recipient of the disclosure.
Narrative Record of Accounting
11.3.37.3.2 (09-17-2019) Narrative Record of Accounting Consider using a narrative record of accounting in lieu of Form 5466-B when accounting for a large number of records. Use the narrative accounting method where: Resource savings would result. The posting of individual accountings to taxpayer accounts (Transaction Code (TC) 120) is unavailable to the taxpayer, i.e. disclosures made under a condition of disclosure as stated in 5 USC 552a(b)(7). Note: Submit a narrative record of accounting for Ex Parte court orders that are sealed or not a matter of public record. The 5466-B accounting places a Transaction Code on the taxpayer account that can be requested and/or released on a transcript of account. A narrative accounting avoids the potential for taxpayer notification that their information has been disclosed, prior to the order being made a public record. Note: Decide whether a narrative accounting is appropriate on a case by case basis with the business unit supervisor. A narrative record of accounting for disclosure of returns/return information summarizes the disclosures made includes the following items: Category and number of taxpayers: IMF - number of IMF taxpayers whose information was disclosed BMF - number of BMF taxpayers whose information was disclosed Tax years - list tax periods disclosed. Provide listing separately for IMF and BMF if both are reported in the narrative accounting. Total number of disclosures (Number of IMF taxpayers, "+" number of BMF taxpayers "+" total tax periods disclosed = total number of disclosures) Date of disclosure Description of documents disclosed: Briefly describe what was disclosed (e.g., Transcripts, lack of record, copy of tax return) Purpose of disclosure: Select appropriate purpose code from Exhibit 11.3.37-6 (e.g. IRC 6103(d) – Purpose Code 11 Name of agency receiving the information: Provide name and address of the agency receiving the information Location of IRS office retaining a copy of disclosed information: Indicate IRS office location where a record of the disclosed information is maintained Nature of documents disclosed: Describe method of disclosure (e.g., a verbal disclosure, an electronic disclosure, inspection of records, paper copy of record) The business component that owns the records must prepare the accounting for disclosures. State or federal agencies making permissible disclosures to other state or federal agencies pursuant to an IRC 6103(p)(2)(B) agreement must also make any required accountings and forward their narrative to the IRS. Disclosure personnel are available to provide technical assistance. The office that owns the records will make a narrative report and retain a copy of the report in order to satisfy section (c)(2) of the Privacy Act and IRC 6103(p)(3)(A). Forward the narrative record of accounting to the respective Business Unit coordinator, who will forward total disclosure counts to the appropriate Disclosure Policy and Program Operations (D-PPO) Analyst, with a copy maintained by the office making the disclosure. To the maximum extent possible, retain documentation that would enable identification of the specific taxpayers in the event it is necessary to construct such a list at some future time. Note the file or maintain a copy of the accounting document to show the compilation of the disclosure accounting.
Disclosure Accounting Report to the Joint Committee on Taxation (JCT)
11.3.37.4 (03-31-2025) Disclosure Accounting Report to the Joint Committee on Taxation (JCT) GLDS, Disclosure Policy and Program Operations is responsible for preparing an annual report of the authorized disclosures accounted for under IRC 6103(p)(3)(A) . IRC 6103(p)(3)(B) and (C) define the scope, content and timing for submitting the report. IRS must submit the report no later than 90 days after the close of each calendar year, generally by March 31 for all accountable disclosures made during the prior calendar year. The report is a compilation of the number of records disclosed under the reportable provisions of IRC 6103(p)(3)(A). IRS functional business units report the record counts to D-PPO both systemically and manually. See IRM 11.3.37.4.1 below for processing guidance. The D-PPO lead analyst will contact and engage the JCT each year for input into and feedback needed for changes to the scope and content of the report. The D-PPO analysts will send a request for disclosure counts in December to each of the business units and external sources that provided data from the prior year's report providing any additional guidance or instructions. The business unit point of contact should timely advise D-PPO of any personnel changes prior to the annual engagement. Throughout the year, but only as necessary, the D-PPO analyst will evaluate legislative changes to IRC 6103, new agreements, memoranda of understanding, and new systems for disclosing return information to determine if accountings are required. The D-PPO analyst will work with all IRS business units to provide awareness training in properly accounting for disclosures when required. The report package will contain: Cover transmittal letter Report of disclosures under IRC 6103(p)(3)(B) Public report of disclosures under IRC 6103(p)(3)(C), including appropriate reference and footnotes, and a brief explanation of the general purposes for each IRC section included in the report Internal transmittal documents; Form 14074, Action Routing Sheet, Form 13839-A, Note to Reviewer, and any other explanatory documents to facilitate the review and approval of the report package After compiling all data and preparing the report, PGLD management, Chief Counsel (Procedure & Administration), the Chief Operating Officer, and the Commissioner's Chief of Staff will review and approve the report package for the Commissioner's signature. Legislative Affairs delivers the report to the JCT Chief of Staff.
Functional Input into the Disclosure Accounting Report
11.3.37.4.1 (09-17-2019) Functional Input into the Disclosure Accounting Report Disclosure Policy and Program Operations relies on business and functional units that make accountable disclosures to maintain records and report the number of disclosures, either systemically within various applications or manually. IRC 6103(p)(3)(A) requires, with limited exceptions enumerated in the statute, the IRS to maintain a permanent system of standardized records or accountings of all requests for inspection or disclosure of returns or return information. These systems may be automated within an information technology application or manually maintained. The exceptions are specified by IRC 6103 subsection in IRC 6103(p)(3)(A). If the subsection is not specifically listed in IRC 6103(p)(3)(A), employees making authorized disclosures must account for the disclosure. Example: IRC 6103(e), disclosures of tax returns or return information to a person with a material interest (e.g. the taxpayer's return to the taxpayer) is listed so no accounting is required. IRC 6103(d), disclosures to state tax agencies is not listed so any disclosure under this subsection requires accounting. Unauthorized disclosures are not reported in the annual JCT report. If the IRS employee prepares and submits Form 5466-B, Multiple Record of Disclosure, the employee's actions are complete as that process captures the disclosure accounting in the Disclosure Masterfile. If the IRS employee making an accountable disclosure does not prepare and submit Form 5466-B, additional steps are necessary to ensure the JCT report captures the accountings. Each business unit is responsible for developing procedures for compiling narrative accounting memoranda or other recordation accounting for disclosures and providing summaries to D-PPO. Business units or functions must submit their summary of accountings to D-PPO no later than January 31st of each year. D-PPO encourages earlier or more frequent reporting (monthly, quarterly, semi-annually, or ad hoc) if the circumstances allow. Examples of data sources and functions include, but are not limited to: Disclosure Areas East and West – Technical Advisors will compile a summary narrative accounting report from their respective Disclosure Offices for disclosures not accounted for on previously submitted Forms 5466-B. GLDS Data Services – will compile a summary and detailed report of all accountable disclosures made through the GLDEP, the Reimbursable Programs, and related extracts. Information Technology will provide a compilation summary and detailed report of all disclosures reported from the Disclosure Masterfile. Statistics of Income, a function of Research, Applied Analytics & Statistics (RAAS) will provide a compilation summary and detailed report of all statistical disclosures made under IRC 6103(j), to the JCT under IRC 6103(f), or any other project from which accountable disclosures are made, including a brief explanation of each project. Large Business & International (LB&I) will provide a summary and detailed report of all bulk and specific disclosures to competent authorities under IRC 6103(k)(4). Other business units and functions that provide reports of disclosures for various programs and projects include; Examination Operational Automated Database (EOAD), SS-8 Determinations, Excise Summary Terminal Activity Reporting System (EXSTARS)/Joint Operations Center (JOC), TE/GE/6104(c), and the Affordable Care Act (ACA). Excluded from this list are disclosures reported systemically into the Disclosure Masterfile (DMF) or through the use of Form 5466-B, Multiple Record of Disclosure.
Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act)
Exhibit 11.3.37-1 Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act) Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed. Types of Records Description Source Code Individual Microfilm Retention Register 22.032 Abstracts of tax and/or modules that have been removed from IMF 118 Subsidiary Accounting Files 22.054 Income Tax Returns or documents containing name, address, (TIN) and accounting information 120 Information Return Master File (IRMF) 22.061 Information document (including Form W–2) information 144 Customer Account Data Engine (CADE) Individual Master File (IMF) 24.030 Information from the IMF including account transcript 116 Taxpayer Delinquent Account Files 26.019 (a) Adjustment and Payment Tracers Files, (b) Collateral Files, (c) Seized Property Records, (d) Tax Collection Waiver, Forms 900 Files, and (e) Accounts on Child Support Obligations 218 Taxpayer Delinquency Investigation Files 26.020 Collection case files 219 Examination Administrative File 42.001 Exam case files including Revenue Agent Reports or their equivalents 400 Compliance Programs and Project Files 42.021 Form 8300, Report of Cash Payment Over $10,000 Received in a Trade or Business. 215 Appeals Case Files 44.001 Appeals case files 451 Criminal Investigation Management Information System (CIMIS) and Case Files 46.002 Investigatory case files including Special Agent Reports 501 Note: This list contains the most frequently used ADP Source Codes and is not all inclusive.
ADP Source Codes - Tax Systems of Records (Systems Governed by the Privacy Act)
Exhibit 11.3.37-2 ADP Source Codes - Tax Systems of Records (Systems Governed by the Privacy Act) Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed. For more information on Privacy Act System of Records Notices, see IRM 11.3.37.1.1(3). General Types of Records Source Code Correspondence Files and Correspondence Control Files (including Inquiries Stakeholder Relationship files) 00.001 752 Annual Listing of Undelivered Refund Checks 22.003 102 File of Erroneous Refunds 22.011 105 Form 1042-S Index by Name of Recipient 22.026 112 Individual Microfilm Retention Register 22.032 118 Subsidiary Accounting Files 22.054 137 Automated Non-Master File 22.060 120 Information Return Master File 22.061 144 Customer Account Data Engine Individual Master File 24.030 116 Customer Account Data Engine Business Master File 24.046 128 Audit Underreporter Case Files 24.047 104 Appeals Records Source Code Appeals Case Files 44.001 451 Appeals Centralized Data 44.003 450 Art Case Files 44.004 680 Expert Witness and Fee Appraiser Files 44.005 682 Chief Counsel Records Source Code Chief Counsel Management Information System Records 90.001 700 Chief Counsel Litigation and Advice (Civil) Records 90.002 701 Chief Counsel Litigation and Advice (Criminal) Records 90.003 702 Chief Counsel Library Records 90.005 704 Collection Records Source Code Acquired Property Records 26.001 200 Form 2209 Courtesy Investigations: 26.006 205 Lien Files 26.009 208 Offer In Compromise Files 26.012 211 Trust Fund Recovery Cases/One Hundred Percent Penalty Cases 26.013 212 Record 21, Record of Seizure and Sale of Real Property 26.014 213 Taxpayer Delinquent Account Files 26.019 218 Taxpayer Delinquency Investigation Files 26.020 219 Transferee Files 26.021 220 Compliance Programs and Project Files 42.021 215 Criminal Investigation Records Source Code Anti-Money Laundering/Bank Secrecy Act and Form 8300 Records 42.031 Pending Criminal Investigation Management Information System and Case Files 46.002 501 Confidential Informants 46.003 502 Electronic Surveillance Files 46.005 504 Relocated Witnesses 46.015 514 Examination Records Source Code Examination Administrative Files 42.001 400 Audit Information Management System 42.008 402 International Enforcement Program Files 42.017 418 Compliance Programs and Project Files 42.021 404 LB&I Records Source Code Examination Administrative Files 42.001 400 Compliance Programs and Project Files 42.021 215 Data on Taxpayers' Filing on Foreign Holdings 42.027 408 Collateral and Information Requests System 49.001 575 Tax Treaty Information Management System 49.002 576 PGLD Records Source Code Disclosure Records 48.001 551 Defunct Special Service Staff Files Being Retained Because of Congressional Directive 48.008 222 TE/GE Records Source Code Tax Exempt & Government Entities Correspondence Control Records 50.001 621 Tax Exempt & Government Entities Reports of Significant Matters 50.003 622
ADP Source Codes - Tax Information (Not Governed by the Privacy Act)
Exhibit 11.3.37-3 ADP Source Codes - Tax Information (Not Governed by the Privacy Act) Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed. For more information on Privacy Act System of Records Notices, see IRM 11.3.37.1.1(3) Types of Returns Document and Automated Files Collection Admin Files TE/GE or Examination Admin Files CI Admin Files Chief Counsel Admin Files ATF&E Form 170 270 470 570 770 Form 706, U.S. Estate Tax Return 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return, Form 706-GS(T), Generation - Skipping Transfer Tax Return for Terminations Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions 171 271 471 571 771 Form 709, U.S. Gift (and Generation-Skipping Transfer) Tax Return, 172 272 472 572 772 Form 720, Quarterly Federal Excise Tax Returns 173 273 473 573 773 Form 730, Monthly Tax Return for Wagers, Form 11-C, Occupational Tax and Registration Return for Wagering 174 274 474 574 774 Form 940, 940-PR, Employer's Annual Federal Unemployment (FUTA) Tax Returns 183 283 483 583 783 Forms 941, 941-PR, 941-SS, 941-E, Employers Quarterly Federal Tax Returns Form 944, Employers Annual Federal Tax Return Form 945, Annual Return of Withheld Federal Income Tax 184 284 484 584 784 Form 943, 943-PR, Employer's Annual Tax Return for Agricultural Employees 186 286 486 586 786 Form CT-1, Employers Annual Railroad Retirement Tax Return 187 287 487 587 787 Form 1065, U.S. Return of Partnership Income 188 288 488 588 788 Forms 1120 Series, U.S. Corporation Income Tax Returns 189 289 489 589 789 Form 1120-S, U.S. Income Tax Return for an S Corporation 190 290 490 590 790 Form 2290, Heavy Highway Vehicle Use Tax Return 192 292 492 592 792 Form 5227, Split - Interest Trust Information Return 194 294 494 594 794 Form 5330, Return of Excise Taxes Related to Employee Benefit Plans 195 295 495 595 795 Form 990-T, Exempt Organization Business Income Tax Return 197 297 497 597 797 Form 1041, U.S. Income Tax Return for Estates and Trusts 198 298 498 598 798 BMF Entity 175 - - - - Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC 162 262 462 562 762 Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Back of Form Only) 263 463 563 763 Form 5300, Application for Determination for Employee Benefit Plan 164 264 464 564 764 Form 990, Return of Organization Exempt From Income Tax 165 265 465 565 765 Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation 166 266 466 566 766 Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts - 268 468 568 768 Note: If a disclosure is made of a return/return information regarding a form not specifically listed in Part II, enter the ADP Source Code for the basic form on Form 5466-B. For example, if Form 1120-L is disclosed, enter ADP Source Code 189.
State Agency Codes
Exhibit 11.3.37-4 State Agency Codes When preparing a record of accounting, use the state agency codes identified below to capture the state-level agency receiving the disclosure. The agency codes are used for a variety of purposes, not just accountings. Not all the agencies listed are authorized to receive return information subject to the accounting requirements subject to IRC 6103(p)(3)(A). Note: When AIMS is used for accounting for disclosures to these state tax agencies, two disclosures will be recorded on the master file. Therefore, AIMS should only be used when both a return and Revenue Agent Report regarding the same taxpayer are simultaneously disclosed to these agencies. State Agency Code Sub Agency Alabama A63 163 363 637 963 Department of Public Health Department of Revenue Department of Corrections Child Support Enforcement Department of Labor Alaska A92 192 392 92X 992 State Based Exchange Department of Revenue Department of Corrections Department of Revenue, Child Support Services Division Department of Labor and Workforce Development Arizona A86 04T 186 386 586 86X 986 Health Insurance Exchange Navajo Nation Tribal Child Support Enforcement Agency Department of Revenue Department of Corrections Department of Transportation Department of Economic Security, Child Support Enforcement Department of Economic Security, Unemployment Insurance Administration Arkansas A71 171 371 621 71X 971 Health Benefit Exchange Department of Finance and Administration Department of Corrections Department of Health and Human Services Department of Finance and Administration, Child Support Enforcement Department of Workforce Services California A94 194 394 494 694 894 94X 994 Health Benefit Exchange Franchise Tax Board Department of Corrections and Rehabilitation Department of Tax and Fee Administration Office of State Controller Office of the Attorney General Department of Child Support Services Employment Development Department Colorado A84 184 384 84X 884 984 Connect for Health Department of Revenue Department of Corrections Department of Human Services, Child Support Enforcement Secretary of State Department of Labor and Employment Connecticut A06 06X 106 306 906 Access Health Department of Social Services, Child Support Enforcement Department of Revenue Services Department of Corrections Department of Labor Delaware A51 151 351 51X 651 951 Delaware Exchange Department of Finance Department of Corrections Health and Social Services, Child Support Enforcement Department of Transportation Department of Labor, Division of Unemployment Insurance District of Columbia A53 153 353 53X 753 Health Benefit Exchange Authority Chief Financial Officer, Office of Tax and Revenue Department of Corrections Office of the Attorney General, Child Support Services Department of Employment Services Florida A59 159 360 59X 959 Florida Exchange Department of Revenue Department of Corrections Department of Revenue, Child Support Enforcement Department of Economic Opportunity Georgia A58 158 368 58X 958 Georgia Exchange Department of Revenue Department of Corrections Division of Child Support Services Department of Labor Hawaii A99 199 313 899 99X 999 Health Connector Department of Taxation Department of Public Safety, Department of Corrections Department of Attorney General Child Support Enforcement Agency Department of Labor and Industrial Relations, Unemployment Insurance Idaho A82 182 382 82X 882 Your Health Idaho State Tax Commission Department of Corrections Department of Health and Welfare, Child Support Enforcement Department of Labor Illinois A36 136 336 36X 636 936 Health Benefit Exchange Department of Revenue Department of Corrections Department of Healthcare and Family Services, Child Support Services Attorney General Department of Employment Security Indiana A35 135 335 35X 735 Indiana Exchange Department of Revenue Department of Corrections Department of Child Services, Child Support Bureau Department of Workforce Development Iowa A42 142 342 42X 624 942 Iowa Exchange Department of Revenue Department of Corrections Department of Human Service, Child Support Recovery Department of Human Services Workforce Development Kansas A48 148 348 48X 948 Kansas Exchange Department of Revenue Department of Corrections Department for Children and Families, Child Support Services Department of Labor, Unemployment Insurance Tax Kentucky A61 161 261 361 365 61X 961 Health Benefit Exchange Department of Revenue Louisville Metro Revenue Commission Lexington/Fayette Urban County Government Department of Corrections Cabinet for Health and Family Services, Child Support Enforcement Education and Workforce Development Cabinet Louisiana A72 172 372 72X 972 Louisiana Exchange Department of Revenue Department of Public Safety and Corrections Child Support Enforcement Workforce Commission Maine A01 01X 101 301 801 901 Maine Exchange Department of Human Services Revenue Services Department of Corrections Board of Tax Appeals Department of Labor, Bureau of Unemployment Compensation Maryland A52 152 352 52X 552 952 Health Benefit Exchange Comptroller of Maryland Department of Corrections Department of Human Resources, Child Support Enforcement Department of Assessments and Taxation Department of Labor, Licensing, and Registration Massachusetts A04 04X 104 304 904 Commonwealth Health Insurance Connector Authority Department of Revenue, Child Support Enforcement Department of Revenue Department of Corrections Executive Office of Labor and Workforce Development, Department of Unemployment Assistance Michigan A38 138 13T 238 378 38X 838 938 Department of Community Health Department of Treasury Keweenaw Bay Indian Community Tribal Child Support Enforcement City of Detroit Finance Department Department of Corrections Department of Human Services, Office of Child Support Attorney General Unemployment Insurance Agency Minnesota A41 141 21T 24T 340 41X 941 Health Insurance Marketplace Department of Revenue Red Lake Band of Chippewa Indians Tribal Child Support Enforcement White Earth Nation Tribal Child Support Enforcement Department of Corrections Department of Human Services, Child Support Enforcement Department of Employment and Economic Development Mississippi A64 164 364 64X 764 Division of Medicaid, Office of the Governor Department of Revenue Department of Corrections Child Support Enforcement Department of Employment Security Missouri A43 143 243 343 344 43X 609 943 Missouri Exchange Department of Revenue City of Kansas Finance Department City of St. Louis Collector of Revenue Department of Corrections Department of Social Services, Family and Child Support Division Department of Social Services Department of Labor and Industrial Relations, Employment Security Montana A81 181 381 681 81X 981 Montana Exchange Department of Revenue Department of Corrections Department of Justice Department of Public Health and Human Services Department of Labor and Industry, Employment Insurance Nebraska A47 147 314 47X 632 947 Nebraska Exchange Department of Revenue Department of Correctional Services Department of Health and Human Services, Children and Family Department of Health and Human Services, Economic Assistance Department of Labor Nevada A88 188 388 588 788 88X Silver State Health Insurance Exchange Department of Taxation Department of Corrections Department of Motor Vehicles Department of Employment, Employment Security Division Department of Health and Human Services, Child Support Division New Hampshire A02 02X 102 302 702 902 New Hampshire Exchange Department of Health and Human Services, Child Support Services Department of Revenue Administration Department of Corrections Department of Safety Employment Security New Jersey A22 122 140 22X 322 922 New Jersey Exchange Department of Treasury, Division of Taxation Division of Revenue Department of Human Services, Family Development, Child Support Department of Corrections Department of Labor New Mexico A85 185 389 85X 985 Health Insurance Exchange Taxation and Revenue Department Department of Corrections Human Services Department, Child Support Enforcement Department of Labor, Workforce Solutions New York A11 111 113 11X 311 611 911 Health Benefit Exchange Department of Taxation and Finance New York City Department of Finance Division of Child Support Enforcement New York State Department of Corrections and Community Supervision New York State Attorney General, Charities Bureau Department of Labor North Carolina A56 156 356 56X 956 North Carolina Exchange Department of Revenue Department of Public Safety, Division of Adult Correction Department of Health and Human Services, Child Support Program Employment Security Commission North Dakota A45 145 23T 315 45X 945 North Dakota Exchange Office of State Tax Commissioner Three Affiliated Tribes, Tribal Child Support Enforcement Department of Corrections and Rehabilitation Department of Human Services, Child Support Enforcement Job Service Ohio A31 031 107 131 133 231 31X 331 332 431 531 614 931 Ohio Health Benefit Exchange City of Toledo, Taxation and Treasury Attorney General Department of Taxation City of Cleveland Division of Taxation Cincinnati Department of Finance, Income Tax Division Department of Job and Family Services, Office of Child Support Regional Income Tax Agency Department of Rehabilitation and Correction City of Columbus Income Tax Division Central Collection Agency Department of Medicaid Department of Job and Family Services, Unemployment Insurance Oklahoma A73 03T 05T 06T 10T 12T 15T 173 17T 373 73X 973 Oklahoma Exchange Modoc Tribe of Oklahoma, Tribal Child Support Enforcement Chickasaw Nation, Child Support Services Osage Nation, Child Support Services Cherokee Nation, Human Services, Child Support Services Kaw Nation, Child Support Services Muscogee Creek Nation, Child Support Tax Commission Ponca Tribe of Oklahoma, Child Support Enforcement Department of Corrections Department of Human Services, Child Support Services Employment Security Commission Oregon A93 193 295 395 493 93X 993 Cover Oregon Department of Revenue City of Portland, Management and Finance, Revenue Division Department of Corrections Department of Transportation Department of Justice, Division of Child Support Employment Department Pennsylvania A23 123 223 233 23X 323 923 Pennsylvania Exchange Department of Revenue City of Philadelphia Department of Revenue City of Pittsburgh Department of Finance Department of Public Welfare, Child Support Enforcement Department of Corrections Department of Labor & Industry, Unemployment Compensation Tax Rhode Island A05 05X 105 305 905 Health Benefit Exchange Department of Human Services, Office of Child Support Services Division of Taxation Department of Corrections Department of Labor and Training South Carolina A57 157 357 57X 957 South Carolina Exchange Department of Revenue Department of Corrections Department of Social Services, Child Support Enforcement Department of Employment and Workforce South Dakota A46 146 22T 316 46X 946 South Dakota Exchange Department of Revenue and Regulation Sisseton Wahpeton Oyate Sioux, Child Support Enforcement Department of Corrections Department of Social Services, Division of Child Support Department of Labor and Regulation Tennessee A62 162 362 62X 962 Bureau of TennCare Department of Revenue Department of Corrections Department of Human Resources, Child Support Enforcement Department of Labor and Workforce, Employment Security Texas A74 174 374 74X 974 Texas Exchange Comptroller of Public Accounts Department of Criminal Justice Office of the Attorney General, Child Support Division Workforce Commission Utah A87 187 387 87X 987 Utah Health State Based Exchange State Tax Commission Department of Corrections Department of Human Services, Office of Recovery Services Department of Workforce Services, Unemployment Insurance Vermont A03 03X 103 303 503 903 Department of Vermont Health Access Agency of Human Services, Children and Families, Child Support Department of Taxes Department of Corrections Department of Motor Vehicles Department of Labor, Unemployment Insurance and Wages Virginia A54 154 354 54X 620 654 954 Virginia Exchange Department of Taxation Department of Corrections Department of Social Services, Child Support Enforcement Department of Social Services Department of Motor Vehicles Employment Commission Washington A91 11T 14T 16T 18T 191 19T 20T 291 338 91X 991 Health Benefit Exchange The Confederated Tribes of the Colville Reservation Lumni Nation Tribal Child Support Enforcement Agency Nooksak Indian Tribe Tribal Child Support Enforcement Agency Port Gamble S'Klallam Tribal Child Support Enforcement Agency Department of Revenue Puyallup Tribe of Indians Tribal Child Support Enforcement Agency Quinault Indian nation Tribal Child Support Enforcement Agency Department of Labor and Industries Department of Corrections Department of Social and Health Services, Division of Child Support Employment Security Department West Virginia A55 155 355 55X 616 955 West Virginia Exchange Department of Revenue, State Tax Department Department of Corrections Department of Health and Human Resources, Child Support Department of Health and Human Resources, Children and Families Department of Commerce, Workforce West Virginia Wisconsin A39 02T 07T 08T 09T 139 318 39X 939 Wisconsin Exchange Forest County Potawatomi Community, Tribal Child Support Agency Lac du Flambeau Chippewa Tribe, Child Support Agency Menominee Indian Tribe of Wisconsin, Child Support Agency Oneida Tribe of Indians of Wisconsin, Child Support Agency Department of Revenue Department of Corrections Department of Children and Families, Bureau of Child Support Department of Workforce Development Wyoming A83 01T 183 380 383 783 83X 983 Department of Health Northern Arapaho Tribal Child Support Enforcement Agency Department of Revenue Department of Corrections Department of Audit Department of Transportation Department of Family Services, Child Support Enforcement Department of Employment, Unemployment Insurance American Samoa 201 Department of Treasury Guam 00X 200 Child Support Enforcement Division Department of Revenue and Taxation Mariana Islands 290 Commonwealth of Northern Mariana Islands Multistate 205 Multistate Tax Commission Puerto Rico 166 66X 966 Department of the Treasury Department of Family Administration, Child Support Enforcement Bureau of Employment Security, Department of Labor Virgin Islands 167 67X 767 Bureau of Internal Revenue Department of Justice, Paternity and Child Support Division Department of Labor, Employment Security Agency
Federal Agency Codes
Exhibit 11.3.37-5 Federal Agency Codes When preparing a record of accounting, use the federal agency codes identified below to capture the federal-level agency receiving the disclosure. Agency Agency Code Sub Agency Broadcasting Board of Governors IBB Broadcasting Board of Governors Centers for Medicare and Medicaid Services ACA Center for Consumer Information and Insurance Oversight Congressional Budget Office CBO Congressional Budget Office Congressional Committees 345 346 347 CCO Committee on Ways and Means Joint Committee on Taxation Senate Committee on Finance All other committees Department of Agriculture 012 Department of Agriculture Department of Commerce 013 014 EAW NQP Census Bureau Bureau of Economic Analysis E-Awards Baldridge National Quality Program Department of Health and Human Services 076 390 DAB HHS MHA Office of Child Support Enforcement Office of Child Support Enforcement (only used for Taxpayer Address Request (TAR) program) Departmental Appeals Board Department of Health and Human Services Office of Medicare Hearings and Appeals Department of Homeland Security 404 407 CBP Immigration and Customs Enforcement Secret Service Customs and Border Protection Department of Justice 015 151 152 153 154 155 156 157 358 359 ATF Attorney General, Deputy Attorney General, U.S. Attorney's & staff Security and Emergency Management Executive Office, U.S. Attorney's Security and Emergency Planning Attorney Recruitment and Management Office of Legal Policy/Nominations Council Executive Office of U.S. Trustees Office of Security Drug Enforcement Administration Federal Bureau of Investigation Alcohol, Tobacco, Firearms and Explosives Department of State STA Department of State Department of the Treasury 400 408 HCO NPL Main Treasury Office of Financial Stability IRS, HCO IRS, National Public Liaison (Advisory Councils) Executive Office of the President 350 EOP President Executive Office of the President/White House Federal Bureau of Prisons 300 Federal Bureau of Prisons Federal Deposit Insurance Corporation ICO Federal Deposit Insurance Corporation Federal Trade Commission 029 Federal Trade Commission Government Accountability Office 005 Government Accountability Office Miscellaneous 500 202 260 Individuals (Use with purpose code 15, 30, or 34) Tax Treaty Countries All other entities not otherwise indicated in IRM Exhibit 11.3.37-4 and IRM Exhibit 11.3.37-5 Office of Personnel Management NBI National Background Investigation Bureau Pension Benefit Guaranty Corporation 330 Pension Benefit Guaranty Corporation Railroad Retirement Board F95 Railroad Retirement Board Social Security Administration 075 Social Security Administration U.S. Courts USC Administrative Office of the U.S. Courts U.S. Information Agency UIA U.S. Information Agency U.S. Peace Corps PCO U.S. Peace Corps U.S. Postal Service 341 U.S. Postal Service
Multiple Record of Disclosure
Exhibit 11.3.37-6 Multiple Record of Disclosure This exhibit is used to prepare the Form 5466-B. The form can be prepared in either a paper or electronic version. Completed Form 5466-B should be forwarded to the appropriate campus as identified in IRM 11.3.37.3.1(8). Section Description IMF/BMF check box To reflect IMF accountings mark the IMF box. To reflect BMF accountings mark the BMF box. Note: Account for IMF/BMF disclosures on separate forms. Alpha Numeric SC Block Number No entry of information needed. Campus processing use only. Document Locator Number (DLN) No entry of information needed. Campus processing use only. DLN Year No entry of information needed. Campus processing use only. Batch Ctr. No. No entry of information needed. Campus processing use only. Initiated By (Name and Title) Print or type name and title of person making the disclosure. Functional Symbols and Office Code Enter the organizational symbols of the function making the disclosure. Reviewed By (Name) Optional, but enter the initials of Disclosure Staff employee delegated to perform a quality review sampling of Form 5466-B. Master File Transcript (MFT) Account Code No entry of information needed, entry is already preprinted on the form. Transaction Code No entry of information needed, entry is already preprinted on the form. Name Control For IMF accounting, enter the first four characters of the taxpayer's last name. For BMF accounting, enter the first four characters of the business name. If name is unknown, enter four "x's" (xxxx). SSN/EIN Enter the Social Security Number or Employer Identification Number as applicable. If the SSN or EIN is unknown, complete a narrative record of accounting. To account for disclosures of Form 706 and Form 709, handwrite a "0" in the shaded area on the Form 5466-B after the last digit of the SSN. The "0" is necessary for the computer to accept the identification number in an SSN format. Form 706 and Form 709 are BMF forms, however an SSN is used for the TIN. Tax Period Enter tax period disclosed in YYYYMM format. For disclosures involving more than one year, enter each tax period on a separate line. (No additional information needs to be entered on the subsequent lines except the tax period, after the first full entry has been made.) If tax period is unknown, enter the current tax period. Disclosure Date Enter date that the disclosure was made in MMDDYY format Nature of Disclosure Code Enter the appropriate one digit code: 0 - Reserved 1 - Transcript of account (computer printouts) 2 - Reserved. Computer generated upon mass extracts 3 - Inspection of documents or no copies furnished 4 - Copy of information furnished, with or without prior inspection (for computer prints see item "1" 5 - Reserved 6 - Oral disclosure, non-investigatory. No inspection of documents and/or copies furnished 7 - Correspondence disclosure of information from record without copy provided (e.g. indicating fact of filing without furnishing transcript) Agency Code Enter the three digit code appropriate to the agency, person or entity to whom the disclosure is made. See IRM Exhibit 11.3.37-4 for State agency codes and IRM Exhibit 11.3.37-5 for Federal agency and miscellaneous codes. Note: When the accounting pertains to an ex parte court order under IRC 6103(i)(1), (5), or (7) use the Department of Justice (DOJ) agency code of 015, if only DOJ employees are named as recipients. If other recipients are named in the order, use the code for the agency that clearly appears to be heading the investigation. Where it is unclear which agency is heading the investigation or where multiple agency recipients are listed, the default for agency code should be DOJ agency code 015. Purpose Code Enter the appropriate two digit purpose (authority) code: 11 - Pursuant to IRC 6103(d) to State tax officers for State tax administration. 12 - Pursuant to IRC 6103(f) to the Committee of Congress or their agents. 13 - Pursuant to IRC 6103(g) to the President and certain other persons for tax checks. (Not for Presidential Tax Checks or other Presidential requests on current employees of the executive branch.) 14 - Pursuant to an IRC 6103(h)(3)(B) request from the Department of Justice for use in connection with tax administration matters-authority is IRC 6103(h)(2). 15 - Pursuant to 6104(c) for disclosures to State agencies responsible for regulating charitable organizations. 16 - Pursuant to IRC 6103(i)(1) to Federal Officers for nontax criminal cases in response to a court order. (See purpose code 35 for sealed orders). 17 - Pursuant to IRC 6103(i)(2) to Federal Officers-return information, other than taxpayer return information, in nontax criminal cases requested by head of agency. 18 - Pursuant to IRC 6103(i)(3) to Federal/State Officers - return information, concerning possible nontax criminal activities or in emergency circumstances. 19 - Pursuant to IRC 6103(i)(5) to Federal Officers for use in locating fugitives from justice in response to a court order. 20 - Pursuant to IRC 6103(i)(8)(A)(i) to Government Accountability Office (GAO) for audit of IRS. 21 - Pursuant to IRC 6103(j) for statistical use. 25 - Pursuant to IRC 6103(k)(3) to correct misstatement of fact (after approval of Joint Committee on Taxation). Use Code 260 for the agency code. 26 - Pursuant to IRC 6103(k)(4) to competent authority of a foreign government under income tax convention. 27 - Pursuant to IRC 6103(k)(5) to State agencies for the purpose of regulating tax return preparers. 28 - Pursuant to IRC 6103(l)(2) to Department of Labor and Pension Benefit Guaranty Corporation for the administration of Title I and IV of Employee Retirement Security Act of 1974. For recording the first disclosure of automatic items when a manual accounting is required, use Nature of Disclosure Code 7. For disclosures pursuant to specific written requests under Treas. Regs. 301.6103(l)(2)-1, (l)(2)-2, (l)(2)-3(b)(1), and (l)(2)-3(b)(2), use Nature of Disclosure Code 4. 29 - Pursuant to IRC 6103(l)(3) to the head of a Federal agency in connection with an application for a Federal loan. 30 - Pursuant to IRC 6103(l)(4)(A) to employee or former employee of Treasury or representative or other person involving personnel rights or practice by agents before the Treasury Department. 31 - Pursuant to IRC 6103(l)(6) to Child Support Enforcement Agencies for the enforcement of Title IV of Social Security Act. 32 - Pursuant to IRC 6103(o)(1) to Federal Agencies-Subtitle E, Internal Revenue Code, Disclosures. 33 - Pursuant to IRC 6103(o)(2), return information (other than taxpayer return information) to persons or agencies outside of Treasury Department. 34 - Pursuant to IRC 6103(k)(10), return information to employees of the Federal Bureau of Prisons. 35 - Pursuant to a sealed court order submitted under IRC 6103(i)(1). Use Code 16 if court order is not sealed. Note: All IRC 6103(i)(1) orders should be considered sealed in the absence of a clear and unambiguous indication they are unsealed. 36-39 - Reserved 40 - Pursuant to IRC 6103(i)(3)(C)(i) to Federal law enforcement agencies in connection with terrorism. 41 - Pursuant to IRC 6103(i)(3)(C)(ii) to the Attorney General to apply for an ex parte order approved under IRC 6103(i)(7)(D). 42 - Pursuant to IRC 6103(i)(7)(A)(i) to Federal law enforcement agencies in connection with terrorism. 43 - Pursuant to IRC 6103(i)(7)(B) to certain Federal agencies in connection with intelligence activities regarding terrorism. 44 - Pursuant to IRC 6103(i)(7)(C) to Federal Officers for terrorism related purposes in response to a Court Order. See Code 45 for sealed orders. 45 - Pursuant to a sealed court order submitted under IRC 6103(i)(7)(C). 99 - Reversal of Prior Recordation-in the event it is determined that a disclosure was recorded in error, e.g., posted to another individual' s account, input an identical entry on Form 5466-B except enter Purpose Code 99. Interpretation of this transaction will signify that disclosure accounted for by the original transaction was not made as indicated. May also be used to reverse accountings input on AIMS. ADP Source Code Enter appropriate three digit ADP source code indicated in IRM Exhibit 11.3.37-1, IRM Exhibit 11.3.37-2, or IRM Exhibit 11.3.37-3.
Narrative Report of Accounting Template
Exhibit 11.3.37-7 Narrative Report of Accounting Template [Date] MEMORANDUM FOR: [Area Manager, Disclosure] FROM: [Name] [Position title] SUBJECT: Narrative Record of Accounting for Disclosure The following accounting for disclosure is being provided in narrative format due to volume. 1. Category and number of taxpayers: IMF - number of IMF taxpayers whose information was disclosed BMF - number of BMF taxpayers whose information was disclosed Tax years - list tax periods disclosed. Provide listing separately for IMF and BMF if both are reported in the narrative accounting. Total number of disclosures (Number of IMF taxpayers, "+" number of BMF taxpayers "+" total tax periods disclosed = total number of disclosures) 2. Date of disclosure: [indicate date] 3. Description of documents disclosed: [Briefly describe what was disclosed (e.g., Transcripts lack of record, copy of tax return)] 4. Purpose of disclosure: [Select appropriate purpose code from IRM Exhibit 11.3.37-6(e.g. IRC 6103(d) – Purpose Code 11)] 5. Name of agency receiving the information: [Provide name and address of the agency receiving the information] 6. Location of IRS office retaining a copy of disclosed information: [Indicate IRS office location where a record of the disclosed information is maintained] 7. Nature of documents disclosed: [Describe method of disclosure (e.g., a verbal disclosure, an electronic disclosure, inspection of records, paper copy of record)]
Source: official text