Internal Revenue Manual
IRM 21.1.3 — Operational Guidelines Overview
Part 21. Customer Account Services
Chapter 1. Accounts Management and Compliance Services Operations Section 3. Operational Guidelines Overview 21.1.3 Operational Guidelines Overview Manual Transmittal August 26, 2025 Purpose (1) This transmits revised IRM 21.1.3, Accounts Management and Compliance Services Operations - Operational Guidelines Overview. Material Changes (1) IRM 21.1.3.1.3 Updated Title to Roles and Responsibilities. (2) IRM 21.1.3.1.5 Updated Title to Terms and Acronyms and added additional abbreviations IRC, CAU, OEP and OEO to list of acronyms. (3) IRM 21.1.3.1.6(1) Added link to IRM 10.5.1, Privacy and Information Protection. (4) IRM 21.1.3.1.7(1) Added link to IRM 10.5.1.5.1, Clean Desk Policy, and IRM 10.5.1.6.3, Computers and Mobile Computing Devices. (5) IRM 21.1.3.1.7(6) Removed reference to Equity, Diversity and Inclusion, Civil Rights Division, per Executive Order. IPU 25U0179 issued 02-06-2025. (6) IRM 21.1.3.1.7(6) Added email and physical address for civil rights infringement complaints. (7) IRM 21.1.3.2(2) Added link to IRM 10.2.1.2.9, Authentication, and IRM 10.5.1.2.10, Authorization. (8) IRM 21.1.3.2.3 Changes made throughout to clarify authentication and restructure paragraphs. IPU 24U1013 issued 10-07-2024. (9) IRM 21.1.3.2.3(1) Added that manual authentication is required if the IAT Disclosure tool is down. IPU 25U0289 issued 02-28-2025. (10) IRM 21.1.3.2.3(1) Moved information for TAC office authentication to IRM 10.10.3.4, In-Person/Remote In-Person. IPU 25U3326 issued 05-23-2025. (11) IRM 21.1.3.2.3(1)(4) Removed previous updates to authentication. IPU 24U1035 issued 10-10-2024. (12) IRM 21.1.3.2.3(4) Added link to IRM 21.1.3.5 for Reporting Agents (RAF) and Form 8655 Reporting Agent Authorization for authentication procedures on this type of third-party caller. IPU 24U1123 issued 11-12-2024. (13) IRM 21.1.3.2.3(4) Added if caller is the taxpayer to the first sentence. IPU 25U0289 issued 02-28-2025. (14) IRM 21.1.3.2.3(6) Added information about computer-generated artificial intelligence (AI) calls. IPU 25U0457 issued 04-21-2025. (15) IRM 21.1.3.2.3(8) Expanded on the options available to taxpayers for transcript requests. (16) IRM 21.1.3.2.3(8) Removed reference to obsolete IDT9. (17) IRM 21.1.3.2.3(8)(9), Corrected paragraph references. IPU 24U1027 issued 10-09-2024. (18) IRM 21.1.3.2.3(9) Updated to clarify that payment verification on an account without a filed or posted return and no open or prior account issues will not be provided verbally. The caller must request a transcript to receive this information. IPU 24U1013 issued 10-07-2024. (19) IRM 21.1.3.2.3(9) Removed statement referencing secondary taxpayer that contradicts with previous paragraph. IPU 24U1101 issued 11-05-2024 (20) IRM 21.1.3.2.3(9) Added statement that SOR mailbox delivery requests may be provided by AM TE/GE and International phone assistors effective December 2, 2024. IPU 24U1152 issued 11-22-2024. (21) IRM 21.1.3.2.3(10) Added clarifying statement about who is eligible to receive the transcript that includes the entity establishment date. (22) IRM 21.1.3.2.3(13) Statement explaining that it is not necessary to re-authenticate a sole proprietor between a BMF and IMF account inquiry has been moved to IRM 10.10.3.3.6(6). Added statement that explains IRM 10.10.3.3 contains authentication policy only and any account procedures should refer back to this IRM. IPU 25U0073 issued 01-21-2025. (23) IRM 21.1.3.2.3(16) Added IRM link to Victim of Domestic Violence (VODV) instructions. IPU 24U1152 issued 11-22-2024. (24) IRM 21.1.3.2.4(1) Clarifications for TAC employees. IPU 24U1027 issued 10-09-2024. Superseded by IPU 25U0311 issued 03-06-2025. (25) IRM 21.1.3.2.4(1) Added Note when taxpayer is unable to visit a TAC office to authenticate a TPP account. IPU 25U0311 issued 03-06-2025. (26) IRM 21.1.3.2.5(2) Clarified that transfer PIN is good for any transfers within this call. IPU 25U0289 issued 02-28-2025. (27) IRM 21.1.3.3 Changes made throughout to clarify authentication and provide example of how to record the CAF Number in AMS notes. IPU 24U1013 issued 10-07-2024. (28) IRM 21.1.3.3(2) Updated to change ES payments to any payments. IPU 24U1013 issued 10-07-2024. (29) IRM 21.1.3.3(2) Clarified sentence and corrected paragraph reference. IPU 24U1027 issued 10-09-2024. (30) IRM 21.1.3.3(2) Clarified that payment information with no return on file will not be provided verbally. IPU 25U0289 issued 02-28-2025. (31) IRM 21.1.3.3(2) Added caution about computer-generated artificial intelligence (AI) calls. IPU 25U0457 issued 04-21-2025. (32) IRM 21.1.3.3(2) Updated wording to match IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. IPU 25U3326 issued 05-23-2025. (33) IRM 21.1.3.3(3), replaced SSN with TIN. IPU 25U3326 issued 05-23-2025. (34) IRM 21.1.3.3(3) Added more examples of How to Record CAF Number in AMS Notes. IPU 24U1101 issued 11-05-2024. (35) IRM 21.1.3.3(8) added link to IRM 21.1.1.4(9), Communication Skills, for information on receiving a fax. (36) IRM 21.1.3.3(9) Updates to unprocessed paper or faxed copies of Form 2848 or Form 8821. IPU 25U0246 issued 02-20-2025. (37) IRM 21.1.3.3(18) Added that Form 8821 does not give the third party authority for penalty abatement or credit transfers, but information may be accepted as an Other Third Party. IPU 25U0289 issued 02-28-2025. (38) IRM 21.1.3.3(18) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IPU 25U0311 issued 03-06-2025. (39) IRM 21.1.3.3.2(12) Added that Form 8821 does not give the third party authority for penalty abatement or credit transfers, but information may be accepted as an Other Third Party. IPU 25U0289 issued 02-28-2025. (40) IRM 21.1.3.3.2(12) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IPU 25U0311 issued 03-06-2025. (41) IRM 21.1.3.4(6) Added that duplicate copies of notices or letters will generate to a third party when requested on the authorization form. IPU 25U0289 issued 02-28-2025. (42) IRM 21.1.3.4(14) Added new paragraph to address calls received on toll-free lines by law enforcement. IPU 25U3326 issued 05-23-2025. (43) IRM 21.1.3.5 Added that Form 8655 does not give the third party authority for penalty abatement or credit transfers, but information may be accepted as an Other Third Party. IPU 25U0289 issued 02-28-2025. (44) IRM 21.1.3.5 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IPU 25U0311 issued 03-06-2025. (45) IRM 21.1.3.5(6) Added that Form 8655, Reporting Agent Authorization, Line 18, authorization for written and/or verbal confidential information relating to the Form W-2 or Form 1099 series information returns also applies to related civil penalties for the authorized tax year. IPU 25U3244 issued 05-02-2025. (46) IRM 21.1.3.5(9) Updated Note to state AM TE/GE and International phone assistors may provide transcript requests through SOR mailbox delivery effective December 2, 2024. IPU 24U1152 issued 11-22-2024. (47) IRM 21.1.3.5(9) Consolidated statement to remove effective dates. Procedures are now in effect for all three phone lines mentioned. IPU 24U1199 issued 12-11-2024. (48) IRM 21.1.3.8(4) Added new paragraph 4, IRS employees should not call any customer service toll-free or International phone lines to ask work-related questions about a taxpayer's account. IPU 24U1199 issued 12-11-2024. (49) IRM 21.1.3.9(1) Removed statement that previously restricted SOR delivery transcript requests to AM PPS only. IPU 24U1152 issued 11-22-2024. (50) IRM 21.1.3.9(2) Removed reference to obsolete Get Transcript link. IPU 24U1101 issued 11-05-2024. (51) IRM 21.1.3.9(4) Removed reference to obsolete IDT9. (52) IRM 21.1.3.10.1(6) Corrected OEPT/ERT to OEO, Occupant Emergency Organization. (53) IRM 21.1.3.10.3(3) Updated verbiage and added more descriptions of the caller's voice to match Form 9166, Bomb Threat Card, language. (54) IRM 21.1.3.10.7 Removed statement to complete and retain Form 9166, Bomb Threat Card, and removed statement that FMSS may interview you. (55) IRM 21.1.3.10.8(4) Moved paragraph (4) to consolidate with paragraph (2). (56) IRM 21.1.3.17.3(2) Updated taxpayer requests to record a conversation. IPU 25U0457 issued 04-21-2025. (57) IRM 21.1.3.17.3(3) Added information about computer-generated artificial intelligence (AI) message saying call is being recorded. IPU 25U0457 issued 04-21-2025. (58) IRM 21.1.3.18 TAS Timeframe updated to two (2) weeks. IPU 25U0073 issued 01-25-2025. Superseded by IPU 25U3326 issued 05-23-2025. (59) IRM 21.1.3.18 TAS timeframe updated to thirty (30) days. IPU 25U3326 issued 05-23-2025. (60) IRM 21.1.3.18(10) Providing information to the taxpayer about the status of their TAS case. IPU 25U0289 issued 02-28-2025. (61) IRM 21.1.3.18.1 Replaced link to SLA with IRM 25.30.8 where SLA is now located. IPU 24U1027 issued 10-09-2024. (62) IRM 21.1.3.18.1 Updates made throughout to TAS procedures. IPU 24U1101 issued 11-05-2024 (63) IRM 21.1.3.18.1(1) (a) Corrected link to SLA. IPU 24U1035 issued 10-10-2024. (64) IRM 21.1.3.18.1(2) (c) Revised procedure when TAS requests manual refund and no other action is requested or required by AM. IPU 24U1013 issued 10-07-2024. (65) IRM 21.1.3.18.1(2)(c) Clarified TAS manual refund guidance. IPU 24U1027 issued 10-09-2024. (66) IRM 21.1.3.20 Added reminder to review all AMS notes and freeze code conditions before updating an address using Oral Statement Authority. IPU 24U1013 issued 10-07-2024. (67) IRM 21.1.3.20 Updates made throughout to update Oral Statement Authority procedures. IPU 24U1101 issued 11-05-2024 (68) IRM 21.1.3.20.1 Added account conditions that do not meet Oral Statement Authority to update the entity. IPU 24U1013 issued 10-07-2024. (69) IRM 21.1.3.20.1 Updates made throughout to remove references to a third party. IPU 24U1101 issued 11-05-2024. (70) IRM 21.1.3.20.1(3) Expanded incomplete sentence and corrected typo. IPU 24U1027 issued 10-09-2024. Superseded by IPU 24U1101 issued 11-05-2024.. (71) IRM 21.1.3.20.2(2) Moved letter h and i after the table for better flow. IPU 24U1101 issued 11-05-2024. (72) IRM 21.1.3.20.2(2) Expanded to include all business entities. IPU 24U1199 issued 12-11-2024. (73) IRM 21.1.3.20.1(9) Link to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, removed. IPU 25U0457 issued 04-21-2025. (74) IRM 21.1.3.23 Added references to text messaging in addition to email and telephone throughout. (75) IRM 21.1.3 Editorial changes have been made throughout to update IRM references and links, correct grammar and punctuation. IPU 24U1101 issued 11-05-2024. (76) IRM 21.1.3 Final editorial changes have been made throughout to update IRM references and links, correct grammar, syntax and punctuation. Effect on Other Documents IRM 21.1.3, Operational Guidelines Overview, dated 09/12/2025 (effective October 1, 2024) is superseded. This IRM also includes the following IRM Procedural Updates (IPUs): IPU 24U1013 issued 10-07-2024, IPU 24U1027 issued 10-09-2024, IPU 24U1035 issued 10-10-2024, IPU 24U1101 issued 11-05-2024, IPU 24U1123 issued 11-12-2024, IPU 24U1152 issued 11-22-2024, IPU 24U1199 issued 12-11-2024, IPU 25U0073 issued 01-21-2025, IPU 25U0179 issued 02-06-2025, IPU 25U0246 issued 02-20-2025, IPU 25U0289 issued 02-28-2025, IPU 25U0311 issued 03-06-2025, IPU 25U0457 issued 04-21-2025, IPU 25U3244 issued 05-02-2025, IPU 25U3326 issued 05-23-2025. Audience All IRS employees, in Business Operating Divisions (BODs), who are in contact with taxpayers by telephone, correspondence, or in person. Effective Date (10-01-2025) LuCinda Comegys Director, Accounts Management Taxpayer Services
Program Scope and Objectives
21.1.3.1 (04-24-2023) Program Scope and Objectives Purpose: This IRM covers an operational overview of information on general disclosure, safety and security and a variety of issues that come up on general taxpayer contacts. Audience: All IRS employees, in Business Operating Divisions (BODs), who are in contact with taxpayers by telephone, correspondence, or in person. The primary users of this IRM are all employees within LB&I, SB/SE, TE/GE, TAS and Taxpayer Services. Policy Owner: The Director of Accounts Management. Program Owner: Policy and Procedures BMF, Taxpayer Services, Accounts Management. Primary Stakeholders: The primary stakeholders are employees in all Business Operating Divisions (BOD) who have direct contact with taxpayers, representatives or other third-parties. Program Goals: To provide disclosure guidance for Accounts Management and Compliance employees as well as providing specific guidance on a variety of topics that may arise during taxpayer contacts.
Background
21.1.3.1.1 (10-01-2017) Background Employees in the Accounts Management (AM) and Field Assistance (FA) organizations respond to taxpayer inquiries and phone calls 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.
Authority
21.1.3.1.2 (10-01-2018) Authority 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).
Roles and Responsibilities
21.1.3.1.3 (10-01-2025) Roles and Responsibilities 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, and IRM 21.1.1, Accounts Management and Compliance Services Overview.
Program Controls
21.1.3.1.4 (10-01-2017) Program Controls Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs). For reports concerning quality, 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's 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) for Accounts Management, Campus Compliance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.
Terms and Acronyms
21.1.3.1.5 (10-01-2025) Terms and Acronyms For a comprehensive list of IRS acronyms please refer to the Acronym Database. Some commonly used acronyms not defined on first use are listed below: Acronym Definition AMS Account Management Services ATIN Adoption Taxpayer Identification Number CAF Centralized Authorization File CAP Centralized Authentication Policy CAU Caution Upon Contact CSIRC Computer Security Incident Response Center CTIOS Computer Telephony Integration Object Server EIP Economic Impact Payment ERO Electronic Return Originator FMSS Facilities Management and Security Services FOIA Freedom of Information Act IAT Integrated Automation Technologies IDRS Integrated Data Retrieval System IDT Identity Theft IDTVA Identity Theft Victims Assistance IRC Internal Revenue Code ITIN Individual Taxpayer Identification Number LITC Low Income Taxpayer Clinic ODC Oral Disclosure Consent OEO Occupant Emergency Organization OEP Occupant Emergency Plan OEP Office of Employee Protection OPI Over-the-Phone Interpreter Service OSA Oral Statement Authority MeF Modernized e-File POA Power of Attorney RAF Reporting Agent File RCA Reasonable Cause Assistant SAMC Situational Awareness Management Center SSN Social Security Number SOR Secure Object Repository TAC Taxpayer Assistance Center TAS Taxpayer Advocate Service TCD Technical Communication Document TDC Taxpayer Digital Communication TDS Transcript Delivery System TIA Tax Information Authorization TIGTA Treasury Inspector General for Tax Administration TIN Taxpayer Identification Number TS Taxpayer Services VODV Victim of Domestic Violence
Related Resources
21.1.3.1.6 (10-01-2025) Related Resources For more information on disclosure guidelines see the Disclosure and Privacy Knowledge Base - Home (sharepoint.com), IRM 10.5.1, Privacy and Information Protection, 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, OTC Services.
Overview
21.1.3.1.7 (10-01-2025) Overview 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. Note: Ensure taxpayer information and "Official Use Only" (OUO) information displayed on terminals is safeguarded when needed. Terminal screens must be concealed (covered, powered off, etc.), to ensure taxpayer and OUO information is safeguarded. See IRM 21.2.1.3.1, IDRS Security, IRM 10.5.1.5.1, Clean Desk Policy, and IRM 10.5.1.6.3, Computers and Mobile Computing Devices, for more information. Oral Disclosure Consent and 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 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 via 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 forward an email to eeo.external.civil.rights@irs.gov, or 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.
General Disclosure Guidelines
21.1.3.2 (10-01-2025) General Disclosure Guidelines Internal Revenue Code (IRC) Section 6103(a) establishes the general rule that returns and return information are confidential and can only be disclosed to the extent the disclosure is specifically authorized in IRC 6103 or by another section of the Code. You must be sure that you provide information to the correct taxpayer or authorized representative. See IRM 10.2.1.2.9, Authentication, and IRM 10.5.1.2.10, Authorization, for more information. IRC 7213 and Section 7213A, provide criminal penalties and IRC 7431 provides civil remedies against the Internal Revenue Service (IRS) and its employees or contractors in case of unauthorized disclosure or inspection. In compliance with the above laws, one of the most critical and sensitive responsibilities of every IRS employee is the confidential handling of tax returns and return information. You must not disclose any tax return information until you are certain that the person with whom you are speaking is the taxpayer or an authorized third-party. Note: For more information about disclosing specific information on split spousal accounts for jointly filed returns with mirrored module(s) (MFT 31/ MFT 65), see IRM 21.6.8.3, Disclosing Taxpayer Data. It is the responsibility of all IRS employees to protect taxpayer confidentiality and to understand when access to or disclosure of taxpayer information is authorized by law. This includes the protection of information displayed on a computer screen. Information about disclosure of confidential tax information under the Freedom of Information Act (FOIA) and the Privacy Act can be found in IRM 11.3, Disclosure of Official Information. For further information call the Disclosure Help Desk ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The guidelines within this IRM include inquiries about Electronic Federal Tax Payment System (EFTPS) enrollment and electronic tax payments. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ When you receive a call from a taxpayer about their tax account information, you are under no obligation to determine if the taxpayer is using an unsecured platform such as a cell phone. However, if you become aware that the taxpayer is using a cell phone (e.g., the taxpayer states they are calling from a cell phone, etc.), you must advise the taxpayer of the disclosure risk of using the cell phone to discuss their account information. You must use the following tools, if available, when providing tax return and tax return information to a taxpayer or third-party: AMS (Account Management Services) IAT (Integrated Automation Technologies) Note: For more information on IAT tools see Exhibit 21.2.2-2 Accounts Management Mandated IAT Tools.
Disclosure Definition
21.1.3.2.1 (10-01-2014) Disclosure Definition 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 and Document 6986, Protecting Federal Tax Information for IRS Employees. Return information includes, but is not limited to: Acknowledgment of whether a return has been filed Examination/Audit reports Tax account information Taxpayer delinquent account information Taxpayer identification numbers Taxpayer names and addresses Transcripts of account information Note: For information about disclosure of health insurance data reported on Form 1095-A, see IRM 21.6.3.4.2.12.4.1, ACA - Disclosure of Taxpayer Data.
Authorized and Unauthorized Disclosures
21.1.3.2.2 (05-06-2024) Authorized and Unauthorized Disclosures 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 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. 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). Field employees report these matters to their local TIGTA office. Headquarters employees report these matters directly to the TIGTA office at 800–366–4484. 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. Ask the caller for the name(s) and TIN(s) from the notice(s), transcript(s), letter(s), mail, e-mail, or fax/EEFax. For both oral and written replies, notate the TIN(s). Note: After the PII Breach Reporting Form has been submitted, an Excel spreadsheet will be sent to you (the reporting employee) to list the TIN(s) involved in the advertent unauthorized disclosure so that PGLD/IM can notify the potentially impacted individuals. If the notice(s), transcript(s), or letter(s) was received by the caller via U.S. mail, ask the caller to reseal the envelope and write "Not at this address" and "Return to Sender" on the envelope and place it in the mail. Note: If the caller refuses to comply with notating the envelope and placing it in the mail, ask the caller to destroy the correspondence. If the notice(s), transcript(s), or letter(s) was delivered via fax, EEFax, or other electronic transmission, ask the caller to delete the e-mail or other electronic transmission, or destroy the notice(s), transcript(s), or letter(s), if printed. Document the information obtained from the caller about the disposition of the notice, transcript, or letter (i.e., the notice, transcript, or letter is being returned to the IRS, or is being destroyed by the caller) in the Detail Summary section on the PII Breach Reporting Form. Do not include PII on the PII Breach Reporting Form. 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. For more 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. Notate the TIN(s) involved in the inadvertent unauthorized disclosure. After the PII Breach Reporting Form has been submitted, an Excel spreadsheet will be sent to you (the reporting employee) to list the TIN(s) involved in the inadvertent unauthorized disclosure so that PGLD/IM can notify the potentially impacted individuals. 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. Note: For information on loss or theft of IT assets, 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, see Report Losses, Thefts or Disclosures on the Disclosure and Privacy Knowledge Base page. 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.
Required Taxpayer Authentication
21.1.3.2.3 (10-01-2025) Required Taxpayer Authentication For purposes of identification and to prevent unauthorized disclosures of tax information, you must know with whom you are speaking, complete name and title and the purpose of the call/contact. It is necessary to ask the caller or visitor if they are an individual taxpayer (primary or secondary), a business taxpayer (sole proprietor, partner, or corporate officer), or an authorized third-party. Accounts Management Customer Service Representatives must use the IAT Disclosure Tool to perform required and additional taxpayer authentication when the IRM requires it. See Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools. If the tool is down, then manual authentication is required. Caution: Inadequate authentication of the identity of a caller could result in an "unauthorized disclosure" of return or return information. If an IRS employee makes a knowing or negligent unauthorized disclosure, the United States may be liable for damages. See IRC 7431. If an IRS employee makes a voluntary, intentional, unauthorized disclosure, the employee may be subject to criminal penalties including a fine, imprisonment, and loss of employment. Also see IRC 7213. Note: If working at a Taxpayer Assistance Center (TAC), see IRM 10.10.3.4, In-Person/Remote In-Person, for identity verification or IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC, for Taxpayer Protection Program (TPP) authentication and ID requirements in a TAC. The IAT Disclosure Tool alerts users to account conditions when identity theft is a factor, suspected or documented. A list of identity theft action codes can be found in IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing. See IRM 25.23.1, Identity Protection and Victim Assistance - Policy Guidance, for more detailed information on specific identity theft action codes. Additional authentication must be completed before disclosing information on accounts involving multiple entities, mixed periods, MFT 32 accounts, or cases involving open, unresolved, closed or resolved IDTVA tax related identity theft transactions. Refer to IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, for high-risk authentication procedures. For cases with open controls under MXEN, SCRM or SSA2, see IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity (MXEN) and Scrambled SSN (SCRM) Cases, and IRM 25.23.12.4.1, Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA) Tax-Related Cases. If you determine that the person with whom you are speaking is being coached with the answers to the authentication probes, you must verify if the caller is the taxpayer or someone else calling on the taxpayer's behalf. Once you have determined that the caller is not the taxpayer, you must complete the required authentication probes with the taxpayer and then secure verbal consent from the taxpayer to discuss the matter with the third-party. IRS employees are authorized to accept a taxpayer's verbal consent to disclose account information to parties assisting the taxpayer in resolving a tax matter. For more information, see IRM 21.1.3.4, Other Third-Party Inquiries, and IRM 11.3.3.3.2, Requirements for Oral Authorization. If you can assist, and the caller is the taxpayer, ask the required IMF or BMF authentication probes shown in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. If the caller is a third-party, see IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication, IRM 21.1.3.4(6), Other Third-Party Inquiries, or IRM 21.1.3.5, Reporting Agents file (RAF) and Form 8655 Reporting Agent Authorization, and follow the required authentication procedures for a third party caller. If, at the conclusion of the authentication process, (basic and additional, if required) the caller fails authentication, use AMS issue/narrative to leave a brief note recording the failed authentication. Note: Do not confirm or deny any information until authentication is complete. For more guidance and case examples for phone assistors conducting basic authentication on an IMF call, refer to the Basic IMF Disclosure job aid for assistance. Suggestions for improvements to the job aid can be made through SERP feedback. Do not proceed with authentication probes if the caller is an unauthorized third-party. If the caller has information to provide on the taxpayer's behalf, accept the information according to IRM 21.1.3.4(6), Other Third-Party Inquiries. Do not proceed with authentication probes if the caller is a computer-generated artificial intelligence (AI) assistant. 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, Lucy Phone/Fast Customer. If you cannot assist the caller, transfer the call to the appropriate application using the Telephone Transfer Guide. Do not proceed with authentication probes. If a taxpayer requests account information and there is no open account issue or a notice has not been issued on the account, then more research is needed to prevent unauthorized disclosure. Examples of open account issues that do not require additional authentication include but are not limited to: balance due issues, amended return, Taxpayer Delinquency Investigation (TDI), certain freeze codes, or IRS initiated correspondence, unless an exception in the IRM indicates high-risk authentication is required. Do not conduct Additional Taxpayer Authentication unless it is required by an IRM. See IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, for more information on the high-risk authentication process for issues where there is no open account issue or a notice has not been issued, that will require additional taxpayer authentication. Other conditions requiring additional taxpayer authentication can include requests for: Account information other than refund status. A transcript or tax account information sent to an address that is not the address of record (transcript requests related to a federal tax matter and mailed to the current address of record with no verbal account information exchanged is not high-risk criteria.) Note: If the taxpayer is asking for transcripts (tax account, tax return, record of account, wage and income, verification of non-filing, business entity) but cannot pass authentication, instruct the taxpayer to obtain their tax documents and personal information, then call the IRS back. If the taxpayer still cannot authenticate, encourage the taxpayer to use self-service methods. See IRM 21.2.3.5.10.2, Transcript Ordering. Offer Individual Online Account as the first option. If the taxpayer is not using Individual Online Account, then offer the remaining options as applicable: Get Transcripts by Mail, Interactive Voice Response (IVR), and Form 4506-T, Request for Transcript of Tax Form. See IRM 21.2.3.5.8.1, Authentication Procedures for Identity Theft for Individuals, when the account contains an ID theft marker. Verification of estimated tax payments on an account without a filed or posted return made by the secondary taxpayer when the preceding year shows a joint return with that same secondary taxpayer and Remittance Transaction Register (RTR) shows the joint ES voucher or joint check showing the intent to make joint ES payments. If the caller is the primary taxpayer, they must obtain a transcript to receive this information. See (9) below. Caution: If the taxpayer is requesting verification of estimated tax payments in response to a notice received, see IRM 21.6.3.4.2.3(7), Estimated Tax (ES), for more information. Accounts where there was a CP Notice 53 series issued and RIVO or CI-SDC indicators are present for the tax period in question. See IRM 21.4.1.4, Refund Inquiry Response Procedures, for more information. IP PIN issues where the taxpayer calls concerning a lost, misplaced, or non-receipt of a CP 01A containing their IP PIN or was unable to retrieve their IP PIN via the application. See IRM 25.23.2.9.4.1, Lost, Misplaced or Non-Receipt of IP PIN. Open, unresolved, closed or resolved controls under IDT1, IDT3, IDT8, MXEN, Mixed Periods, SCRM or SSA2 (see paragraph 2 above). Accounts with MFT 32. Reminder: Calls with Taxpayer Protection Program (TPP) involvement received by non-TPP CSRs do not require additional authentication unless there are other account conditions, such as identity theft markers, which indicate additional authentication must be completed. See IRM 25.25.6.6, Non-Taxpayer Protection Program Telephone Assistors Response to Taxpayers, when the call meets TPP criteria. Note: The IAT Disclosure tool alert box is designed to alert the user of some conditions that may require additional authentication. Account research is needed to determine the account status. Taxpayers (IMF or BMF) or authorized third parties may ask for return information or information contained on a TDS transcript or internal IDRS transcript to be provided verbally. This information can be shared verbally if the caller passes the appropriate authentication and there is a current, prior, or unresolved account issue that is related to the request for return information or information contained on a transcript. If there is not a current, prior, or unresolved account issue, the caller will only be provided with a transcript. Refer to IRM 21.2.3, Transcripts, for information on determining transcript types and self-help options. See IRM 21.2.3.5.3, Selecting a Delivery Method, for specific policies and procedures on delivery methods. Note: Tax Professionals must call the AM PPS, TE/GE or International phone line, as applicable, when requesting transcripts be deposited into a SOR mailbox. All other AM toll-free lines can only mail the transcript to the taxpayer's address of record. Phone assistors outside of AM will continue using the TDS SOR mailbox as a delivery method per their existing policies and procedures. AM PPS, TE/GE and International phone assistors must verify the authorized representative's Short ID through SADI, per IRM 21.3.10.4.4.1, Transcript SADI Authentication for SOR Deposit, before processing the transcript request for a SOR mailbox delivery method. Caution: Callers requesting income or payment information in order to file a return is not considered an open account issue, unless there is an open control for Taxpayer Delinquency Investigation (TDI). Exception: An exception applies for Reporting Agents, who are entitled to verbally receive deposit schedule information. See IRM 21.1.3.5(5), Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization, for more information. Caution: Taxpayers calling to verify the dates and amounts of Estimated Tax payments in response to Letter 12C, Individual Return Incomplete for Processing: Form 1040 & 1040-SR, cannot be provided the information verbally and cannot receive a transcript. See IRM 21.6.3.4.2.3(7), Estimated Tax (ES), for more information. Note: This policy has changed in recent years to be consistent with other IRS policies that are now in place, such as no longer faxing transcripts, masking transcripts, and directing the caller to self-help options when they are trying to obtain the prior year AGI. The policy does not limit the access to any information but now provides a different method to obtain the information in order to protect taxpayer data and help guard against identity theft. Part of the mission of the IRS is to help make all taxpayers fully compliant in both filing and paying their taxes and to assist in any way to ensure they are able to file. Not all information requested is available in a transcript format and, after proper authentication, can be provided verbally upon request. We will continue to provide information on topics such as: Refund Inquiries. Confirming an entity establishment date, provided the third-party authorization covers the appropriate years and authority related to the entity information requested, and the caller is not eligible to receive this information through a transcript request. Only certain callers may receive the transcript containing the entity establishment date. See IRM 21.2.3.2.6, Modified Business Entity Transcript and Business Entity Transcript, to determine which type of transcript is available to the caller. Note: If the establishment date falls outside the years/periods for the authority granted on Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, do not provide CC ENMOD information verbally. Instead, follow procedures in IRM 21.7.1.4.7.1, Employer Identification Number (EIN) Verification and Requests for Letter 147C, EIN Previously Assigned. Acknowledging the presence of a debt indicator. Verifying or resolving balance due accounts. For refund inquiries from Electronic Return Originators (EROs), Transmitters, or Intermediate Service Providers (ISPs), see IRM 21.1.3.6, e-File PINs and Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. An exception applies for Reporting Agents, who are entitled to verbally receive deposit schedule information. See IRM 21.1.3.5 for more information. To validate a caller's/visitor's information (e.g., name and TIN) prior to providing any tax account information, you must research one or more of the following Corporate Files on Line (CFOL) or Integrated Data Retrieval System (IDRS) Command Codes (CCs). Generally, you will start your search with CC INOLE. CC INOLE CC IMFOL CC BMFOL CC RTVUE CC BRTVU CC TRDBV CC NAMES CC NAMEE CC SUMRY CC TXMOD CC ENMOD CC REINF Note: You may research CC IRPOL, FFINQ, DDBKD, or DDBCK for additional verification, but do not use this research as a primary or only source of taxpayer verification. Reminder: The IAT Disclosure Tool assists the user in verifying the identity of a caller and determining if the caller is authorized to receive confidential tax information or represent the taxpayer. The AMS Privacy and Disclosure Verification screens can also access IDRS for authentication purposes. IRM 10.10.3.3, Telephone, contains authentication policy only. For specific details or procedural guidelines, refer back to this IRM. See IRM 11.3.2, Disclosure to Persons with a Material Interest, for information on authorized recipients of return information. Note: For information about the disclosure of health insurance data reported on Form 1095-A, see IRM 21.6.3.4.2.12.4.1, ACA - Disclosure of Taxpayer Data. For instructions on answering Congressional inquiries, see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. For more instructions on disclosure to designees and practitioners, see IRM 11.3.3, Disclosure to Designees and Practitioners. If a Victim of Domestic Violence (VODV) indicator is on the account, see IRM 21.1.3.11.2, Victim of Domestic Violence (VODV). You must fully authenticate a caller who has elected/defaulted to a Customer Service Representative (CSR) via the Integrated Customer Communications Environment (ICCE). Authentication is required even if the caller has passed the Identification and Authentication (I&A) probes for the ICCE call. Note: Because there is always a possibility of an ICCE input error, always verify the taxpayer's TIN before discussing their account. For authentication related to ITIN contacts, refer to IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication.
Additional Taxpayer Authentication
21.1.3.2.4 (03-06-2025) Additional Taxpayer Authentication When account conditions require additional authentication, the IAT Disclosure Tool has been enhanced for both IMF and BMF calls to produce a series of automated questions on a pass/fail basis to try and help determine if the caller can be authenticated. Select the option based on the taxpayer response. Do not discuss the answers with the taxpayer. Accounts Management employees are mandated to follow the procedures in IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication. Note: Phone assistors working the Taxpayer Protection Program (TPP) must follow 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. Phone assistors taking calls on the TPP application must choose the TPP HRA option on the IAT Disclosure Tool. Note: TAC employees: follow TPP authentication procedures in IRM 25.23.2.7.2.1, Returns Selected by Identity Theft Filters - Taxpayers Visiting the TAC. Note: If the taxpayer is unable to visit a TAC office to authenticate, see IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors. 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 (changes or updates) to the job aid can be made through SERP feedback.
Initial Authentication Transfer Procedures/Transfer PIN
21.1.3.2.5 (02-28-2025) Initial Authentication Transfer Procedures/Transfer PIN Accounts Management and ACS assistors who use the IAT Disclosure tool to cover full authentication per IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, are able to provide the taxpayer a 4-digit transfer personal identification number (PIN) generated by the IAT tool if the call must be transferred within Accounts Management, TAS, ACS, or Taxpayer Assistance Centers (TAC) for further action. The transfer PIN will help the taxpayer avoid repeating the full authentication process with the next Accounts Management, TAS, ACS or TAC assistor on a transferred call. Note: For more information ACS assistors can see IRM 5.19.1.2.3.3, Transfer Personal Identification Number (PIN) Generation. Caution: Do not generate a transfer PIN on accounts with an unresolved TPP issue. See IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers. If it is necessary to transfer the call to another assistor or Voice BOT in Accounts Management, TAS, ACS, or TAC, generate the transfer PIN and explain the transfer to the taxpayer following normal transfer guidelines. Before you transfer the call, you must: Provide the taxpayer with the 4-digit transfer PIN generated by pressing the "Generate Transfer PIN" button located on the IAT Disclosure tool. Ask the Taxpayer to repeat it back to you. Explain that they will need to provide their name and TIN and the 4-digit transfer PIN they have just been provided to the next assistor at the beginning of the call. Explain the transfer PIN is good for this call, any transfers within this call, and any IRS callbacks for this call as part of the Customer Callback Program. The PIN is only valid for the following: The initial call and all multiple transfers of the same call. IRS callbacks initiated by the taxpayer while on hold after the initial call. An IRS callback as part of the Customer Callback Program is a continuation of the initial contact. Note: The PIN expires at the end of the call, including any accidental disconnects or hang ups. The PIN is good only for that call. Note: The transfer PIN is only good on an Individual Master File (IMF) to IMF transfer or a Business Master File (BMF) to BMF transfer within the same TIN. The taxpayer is only validated on the TIN that holds the transfer PIN. The transfer PIN process is designated for use when you perform required taxpayer authentication located in the IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, as well as additional authentication in the IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, when necessary. It does not pertain to authentication done in the IRM 21.1.3.3, Third-Party Authentication (POA/TIA/F706), for any third-party authentication (Power of Attorney, Taxpayer Information Authorization, Third-Party Designee or Oral Disclosure Consent), nor to IRM 21.1.3.4, Other Third-Party Inquiries. Note: The transfer PIN covers both required and additional authentication.
Accepting Transferred Calls When the Taxpayer Provides a 4-Digit Transfer PIN
21.1.3.2.6 (02-27-2024) Accepting Transferred Calls When the Taxpayer Provides a 4-Digit Transfer PIN Taxpayers may inform an IRS assistor they have a 4-digit transfer personal identification number (PIN) provided by the previous IRS assistor. Assistors will take the PIN from the taxpayer and ask for the TIN and whom they are speaking with, complete name and the purpose of the call/contact. Note: If the taxpayer does not inform the IRS assistor of the 4-digit transfer PIN at the beginning of the call and the assistor has begun authentication, the assistor will cease further authentication probes, accept the 4-digit transfer PIN at that time, and then ask for the TIN and whom they are speaking with, complete name and the purpose of the call/contact, if not already requested previously. Input the taxpayer's TIN into the IAT Disclosure Tool. If you can verify the 4-digit transfer PIN provided by the taxpayer on the IAT Disclosure Tool, you are considered to have met full authentication per IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, as well as the IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, when required. Note: The transfer PIN is only good on an Individual Master File (IMF) to IMF transfer or a Business Master File (BMF) to BMF transfer within the same TIN. The taxpayer is only validated on the TIN that holds the transfer PIN. If you are not able to verify the transfer PIN, or your business function is not participating in the transfer PIN process, apologize to the taxpayer and resume normal authentication procedures found in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. If you are unable to verify the PIN through the Disclosure Tool, you can check to see if a PIN was provided but has expired by checking CC ENMOD. ENMOD history will show the 4-digit transfer PIN and the date the PIN was issued. If history indicates that the PIN was provided on a previous day, apologize to the taxpayer and explain that the transfer PIN is no longer valid, and continue normal authentication procedures. Caution: Do not accept a transfer PIN on accounts with an unresolved TPP issue. See IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers. The authentication transfer process covers both the required taxpayer authentication in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, as well as IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, when it is required. It does not apply to third-party authentication in IRM 21.1.3.3, Third-Party Authentication (POA/TIA/F706). The PIN is only valid for the following: The initial call and all multiple transfers for the same call. IRS callbacks initiated by the taxpayer while on hold after the initial call. An IRS callback as part of the Customer Callback Program is a continuation of the initial call. Note: The PIN expires at the end of the call, including any accidental disconnects or hang ups. The PIN is good only for that call. If the taxpayer states they were disconnected and are calling back the same day, do not accept the 4-digit transfer PIN. Continue with normal authentication procedures. Third-party callers who are authenticated through the IRM 21.1.3.3"Third-Party (POA/TIA/F706)" Authentication as well as IRM 10.10.3.3.9, Identity Proofing for Third-Party Designee Authentication, and IRM 10.10.3.3.10, Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless F8821), will follow normal authentication guidelines on both the original call as well as the transferred call. For employees in Field Assistance (FA), ACS, and CSCO, follow IRM 10.10.3.3.4, Identity Proofing for Transfer Personal Identification Number (PIN) Acceptance.
Third-Party (POA/TIA/F706) Authentication
21.1.3.3 (10-01-2025) Third-Party (POA/TIA/F706) Authentication When responding to a third-party (anyone other than the taxpayer) who states they have a third-party authorization on file, or states they are submitting a new or original authorization as Power of Attorney (POA) on Form 2848 or Tax Information Authorization (TIA) on Form 8821, complete the appropriate research on the Centralized Authorization File (CAF) using CC CFINK or the IAT Disclosure tool, if applicable, before providing any tax account information. To verify that the caller is an authorized third-party of the taxpayer, research the CAF. The IAT Disclosure tool will research the database automatically when the TIN or EIN is entered. Once data populates in the IAT Disclosure tool, or if researching manually, verbally obtain and verify the following information: Taxpayer's TIN Taxpayer's Name Third-Party's Name Tax Form(s) in Question Third-Party's Number (also known as: Rep number, CAF number) but see (11) below for exception Tax Period(s) in Question Caution: Do not proceed with authentication probes if the caller is a computer-generated artificial intelligence (AI) assistant. 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, Lucy Phone/Fast Customer. Caution: Requests for information about an unfiled return(s) or payment information with no return on file is no longer provided verbally unless there is an open Taxpayer Delinquency Investigation (TDI) control for the form(s) and period(s) in question. Provide the caller with information on ordering a transcript to obtain this information. See IRM 21.2.3, Transcripts. This policy has changed in recent years to be consistent with other IRS policies that are now in place, such as no longer faxing transcripts, masking transcripts, and directing the caller to self-help options when they are trying to obtain the prior year AGI. The policy does not limit the access to any information, but now provides a different method to obtain the information in order to protect taxpayer data and help guard against identity theft. Also see IRM 21.1.3.2.3(9), Required Taxpayer Authentication. Reminder: An authorized third-party calling on a married filing joint account only needs to provide the TIN of the taxpayer who authorized them to act on their behalf. They do not need to have and are not required to provide the other TIN on the account for authentication purposes. Only one individual on a married filing joint account needs to sign a Form 2848 or Form 8821 to make the form valid. Caution: If the third-party caller or your research states that the taxpayer is deceased, the third-party authorizations (POAs, TIAs) are nullified. To determine if the caller is authorized to receive information after the taxpayer's date of death, see IRM 21.1.3.4(4), Other Third-Party Inquiries. Caution: If the CAF research shows the POA on file and POA's powers as modified, identified as "M" in the authorizations field on the tool or on CFINK, you must request a copy of the authorization from the POA to determine what modifications exist on line 5b before assisting the authorized third-party. Note: The authority granted to a third-party for a return or return information also applies to an amended return filed for the same tax period. As part of an ongoing effort to combat identity theft, the IRS is requesting some personal information, in addition to the CAF number, from tax professionals, or anyone accessing tax related information via the Form 8821 or Form 2848. The purpose is to confirm the identification of the person calling prior to releasing sensitive information. The intent is to enhance protections for tax professionals and their clients. After satisfactory authentication of the third-party, it is not necessary to re-authenticate their personal information if additional accounts for multiple clients are accessed during the same call. After establishing the third-party authorization is valid for the taxpayer's account, you must validate the POA/TIA by performing an abbreviated authentication process on the caller's SSN or ITIN and DOB following procedures in IRM 10.10.3.3.6(7), Identity Proofing for Required Taxpayer Authentication. The POA/TIA must pass abbreviated authentication on their own SSN or ITIN and DOB to be validated as an authorized third-party. On all calls, including if authentication failed, record the CAF Number in AMS notes under the taxpayer's account as a 9-digit number followed immediately by an R or r (Example: xxxxxxxxxR, xxxxxxxxxr, xxxx-xxxxxR or xxxx-xxxxxr.) There are two exceptions to this policy. The first exception is when the taxpayer/client contacts the IRS via phone or in person and the POA/TIA is either part of the phone conversation or present in the room with the taxpayer/client. If the taxpayer/client passes basic authentication and additional authentication, if applicable, and you can validate the CAF authorization is on file, you can speak to the POA/TIA without needing to secure or verify the SSN or date of birth information from the POA/TIA. The exception applies to both the Form 2848 and the Form 8821. Consider the following for each form: Form 2848 - In the case of the POA, the Form 2848 must already be on file, and the representation authority of the POA is limited to the authority granted in that form. You must obtain clear oral confirmation from the taxpayer/client of the identity of the POA, check that information with the Form 2848 that is on file and record the contact using AMS history once the POA's identity is confirmed. Once the taxpayer/client has confirmed the POA's identity, it is not necessary for the taxpayer/client to remain present on the call or in person, but the ongoing conversation with the POA must remain within limits of the filed Form 2848. Form 8821 - In the case of a TIA, the Form 8821 need not be on file. After authenticating the taxpayer get clear oral disclosure consent (ODC) from the taxpayer to the disclosures to be made during the conversation and document the consent in the AMS case history. See IRM 10.10.3.3.10, Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless 8821) for more information. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The caller's CAF Status must show good standing to be able to provide information verbally. See paragraph 7 for AMS narrative updates needed. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: When an account is not marked with one of the indicators above and IRS personnel become aware of potentially fraudulent or suspicious CAF activity through taxpayer contact or during their normal duties, see IRM 21.3.7.5.5.3, How to Report a Compromised or Potentially Compromised CAF Number. Unprocessed authorizations containing a CAF number received via fax or in person will also need to be manually researched for CAF status. See paragraph 9 below. If the authorized third-party caller is representing a firm or business listed on the CAF file, they must provide you with their full name and the name of the firm or business. AMS history on the taxpayer account must be documented providing the caller's full name and the name of the firm or business. Example: AMS Issue - Transcript Request, AMS Narrative - DV/caller name/company name. Note: When the caller is representing a firm or business, the caller's name does not have to be verified against any information on the CAF file but must be added to AMS history to document the request. Only the POA/TIA name is necessary. Caution: A history item on an account indicating that a Power of Attorney (POA) or Tax Information Authorization (TIA) has been received is not a valid indication that a POA or TIA has been approved and is on file. Check command code CC CFINK for a valid POA on file. For a taxpayer or taxpayer's representative who is submitting an original Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, or if the taxpayer or taxpayer's representative states they have previously submitted an authorization, the IAT Disclosure Tool can assist in determining if the account has an authorized POA/TIA, or the CSR will need to verbally request the information shown in IRM 21.1.3.3(2) above and perform account research to verify no authorization is currently on file. If account research does not show the POA/TIA loaded to the CAF, request a completed "unprocessed" paper or faxed copy of a third-party authorization as valid and provide immediate assistance. See IRM 21.1.1.4(9), Communication Skills, for more information on receiving a fax. Refer to IRM 21.3.7.5.1(4), Essential Elements for Form 2848 and Form 8821, to ensure the document submitted contains all the necessary essential elements listed as required, including clear identification of the taxpayer, i.e., name, address, and TIN. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Verify that all information on the form is accurate during the phone contact with the submitter. Inform them of any missing or incomplete information and have them re-fax a completed form during the call if corrections are needed that do not require taxpayer approval, as shown in IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821. If taxpayer approval is required, they can re-fax only when the taxpayer is present and has agreed to such modifications, or have submitter call back to re-fax the authorization once the taxpayer has agreed to any modifications. All essential elements must be present in order to authenticate the caller and provide assistance. Caution: For third-party authentication purposes, when accepting a faxed or Enterprise Electronic Fax (EEFax) Form 8821 or Form 2848, the POA/TIA must have a hand written signature. An unprocessed authorization that was submitted through the Taxpayer Digital Communication (TDC) platform with an electronic signature is not acceptable during phone authentication. For more information on TDC, refer to IRM 21.3.7.1.4, Taxpayer Digital Communication (TDC) CAF Overview. Note: After verifying the faxed POA/TIA contains the essential elements, follow the steps in paragraph 3, 4, and 5 to authenticate the caller. Review all original unprocessed paper or faxed copies of the Form 2848 or Form 8821 and take the following action based on the If/Then chart shown below: If Then Third-party states this is the first time they have submitted the form to the IRS Fax the authorization to the CAF Unit at 855-214-7522 as soon as possible, no later than 24 hours after receipt of the form Third-party states this is the first time they have submitted the form to the IRS and Box 4 is checked on Form 2848 or Form 8821 Treat the form as classified waste. See IRM 21.3.7.5.3(7), Form 2848 and Form 8821 Research and Processing. See Form 2848 or Form 8821 instructions under Forms, Instructions and Publications under SERP for a list of limited information a third-party may receive when Box 4 is checked. Form 2848 or Form 8821 has been previously submitted via mail, fax, or through the TDC platform within 5 business days Treat the form as classified waste. See IRM 21.5.1.4.10, Classified Waste. Assistors at walk-in sites may return the Form 2848 or Form 8821 to the customer instead of treating as classified waste. Record the contact on AMS following the example in paragraph 7 above. Reminder: The IRS continues to feel the impact of campus delays, but will continue to work all receipts of authorization on a first in, first out method. This policy will be updated as the impact of campus delays lessens. Note: For the CAF function to process the Form 2848, Power of Attorney and Declaration of Representative, to the CAF file, it must be the October 2011 version or later. If the third-party faxes a prior revision, inform the third-party that the Form 2848 submitted cannot be loaded to the CAF database and to resubmit using the October 2011 revision or later. However, if you receive a revision older than the October 2011 version, you can provide assistance as long as all essential elements are presented on the Form 2848 and treat the form as classified waste after you complete the call. For the essential elements of a processable Form 2848 or Form 8821 see IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821. When Part II of the Form 2848 contains a designation Level H, see IRM 21.3.7.5.6, Unenrolled Return Preparer (Level H) Representative Research, Rejections and Processing, for research requirements. The caller may be a student or law graduate working in a Low-Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP). Those students may represent taxpayers under a special appearance authorization issued by the Director, Low Income Taxpayer Clinic Program Office. Del. Order 25-18 (Rev. 4), IRM 1.2.2.14.18, Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service. Students who have been granted the authority to practice by a special appearance authorization from TAS may, subject to any limitations in the letter from TAS, fully represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848. For more information, see IRM 21.3.7.8.5, Student Representative. If the caller does not have their CAF number available, request their name and address and use this information to verify that the caller is CAF authorized to receive the requested information. Provide the CAF number shown on CC RPINK or CC CFINK to the caller only after verifying the representative's name, street address, city, state, and zip code. Do not provide the CAF number shown on CC RPINK or CC CFINK if you are unable to authenticate the caller or if the third-party is calling solely to obtain the CAF number with no client issue. Advise them that you will mail the CAF number to the POA address of record. Use the IAT Letter tool to send Letter 1727C"Power of Attorney Representative Number" . See IRM 21.3.7, Processing Third-Party Authorizations onto the Centralized Authorization File (CAF), to research: Centralized Authorization File (CAF) Form 2848 - Power of Attorney and Declaration of Representative (POA) Form 8821 - Tax Information Authorization (TIA) Oral Form 8821 - (Oral TIA) Form 706 - Estate Tax Return (Processed as POA) Limited or one-time authority POA (Specific Use Authorization) Civil Penalty authorizations, see paragraph (14) below Durable Power of Attorney Civil Penalty and Trust Fund Recovery Penalty (TFRP) authorizations are posted onto the CAF and can be researched as follows: Individual Master File (IMF) Master File Transaction (MFT) 55 Business Master File (BMF) MFT 13 Non-Master File (NMF) MFT 51 Trust Fund Recovery Program (TFRP) MFT 55 Split Spousal Assessments MFT 31 For more CAF authentication information on Civil Penalties Form 8278, Assessment and Abatement of Miscellaneous Civil Penalties, and TFRP ( Form 2749, Request for Trust Fund Recovery Penalties), see IRM 21.3.7.8.2, Civil Penalty Authorizations. Note: An individual with a valid third-party authorization on file is authorized to discuss and receive information pertaining to the Shared Responsibility Payment (SRP) found on MFT 35. The Centralized Authorization File (CAF) will only show MFT 30, but since SRP is a line item on the Form 1040, employees are authorized to disclose SRP data to the third-party. For more authentication information on Form 8821, see IRM 11.3.3, Disclosure to Designees and Practitioners. For authenticating an Oral Disclosure Consent (ODC) designee, research TXMOD for history items. If no history is recorded on TXMOD, research AMS for history in narrative format (ODC can be recorded on IDRS and/or Account Management Services (AMS)). See IRM 21.1.3.3.2, Disclosure Consent/Oral TIA (Paperless F8821). Note: The IAT Disclosure Tool can also assist in authenticating ODC contacts. To authenticate the ODC Designee, refer to IRM 10.10.3.3.8, Identity Proofing for Third-Party (Oral Disclosure Consent, (ODC)) Authentication, or IRM 10.10.3.3.10, Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless F8821). Form 8821, Tax Information Authorization (TIA), 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. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ For authentication related to ITIN application contacts, refer to IRM 10.10.3.3.1, Identity Proofing for Disclosure Guidelines for ITIN Data.
Third-Party Designee Authentication
21.1.3.3.1 (11-15-2023) Third-Party Designee Authentication IMF taxpayers may designate a "Third-Party Designee" (Check Box) on all paper and e-file Form 1040 returns. The Third-Party Designee may be any person, including a paid or unpaid return preparer, a family member, or friend. The Designee may be a person who is not the preparer. To verify the caller as the Third-Party Designee, research IDRS for the presence of the check box field (see paragraph 10 below). The IAT Disclosure Tool can also assist in determining if the account has a designee. The following information is entered in the Third-Party Designee Sections: Designee (including paid preparer) name Designee phone number Any five-digit number the designee chooses as their Personal Identification Number (PIN) Note: The authority granted by a Form 1040 filer using the check box 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. Note: For Form 1040 series returns for tax year 2020 and later, the paid preparer use only section no longer contains a check box to name the paid preparer as the third-party designee. Taxpayers requesting to have their paid preparer listed as the third-party designee will need to include the paid preparer's name in the third-party designee section of the form. To authenticate as the Third-Party Designee, refer to IRM 10.10.3.3.9, Identity Proofing for Third-Party Designee Authentication. For certain applicable BMF returns with the Paid Preparer check box, the third-party designee authorization applies only to the individual whose signature appears in the "Paid Preparer's Use Only" section of the return. It does not apply to the firm, if any, shown in that section. Third-Party Designee authority is limited to the specific tax form, period of the return, and issues involving processing of that specific return. Check box authorizations do not confer the designee with 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 have the authority to receive and inspect tax information related to tax forms/periods granted per the authorization. They can provide information to aid in penalty and reasonable cause resolution. Once a determination is made, the CSR can convey the information to the authorized 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 designation 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 the Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return and the Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return for 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. Note: The third-party designee authority expires with the taxpayer's date of death if the death occurs during the one-year period described in paragraph 7 above. 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. Follow authentication procedures in IRM 10.10.3.3.9, Identity Proofing for Third-Party Designee Authentication. A third-party check box field is shown on CC TXMOD (IMF and BMF), CC IMFOLR, CC BMFOLR, CC RTVUE, CC BRTVU or CC ERINVC. The field will show either: Blank - a third-party is not designated by the taxpayer; 1 -Third-Party Designee is designated by the taxpayer; or 0 - Third-Party Designee is revoked. Note: TE/GE assistors must use OL-SEIN or Employee User Portal (EUP) to check for the presence of the check box indicator on the Form 990, Form 990-EZ, Form 990-PF, Form 990-T or Form 4720 until the information is available via IDRS. The third-party indicator on IMF is followed by: A five-digit self-selected Personal Identification Number (PIN) — for any third-party designee on page 2 of Form 1040. The third-party indicator on BMF is followed by: For a third-party designee - phone number and PIN. For a paid preparer - phone number and PTIN, on forms where the checkbox option allows the paid preparer to also serve as third-party designee. Note: After December 31, 2010 all paid preparers must use a PTIN on any current or prior year return filed. Note: Form 990, Form 990PF, Form 990-T and Form 990-EZ are authenticated using OL-SEIN or EUP as stated in (12) above and need only have a designee name and phone number to match for authentication. If a caller states that their PTIN is lost, forgotten or never received, have the caller call the IRS Tax Professional Information Center: Primary Toll Free: 877–613–PTIN (7846) TTY: 877–613–3686 International Callers: 915–342–5655 (non-toll free) Available Monday - Friday 8:00 a.m. to 5:00 p.m. CST If there is no record of a Third-Party Designee, no record of a POA/TIA/oral TIA, or no record of Oral Disclosure Consent (ODC), NO information will be provided to the third party. Note: If the return is posted or can be viewed on master file, and the original input of the Third-Party Designation does not show the presence of a third-party check box field and/or the designee's PTIN (for certain applicable BMF forms) or PIN is missing or incorrect, ask the caller to fax or EEFax a copy of the signed original return with the correct designee information. If the return was transmitted via e-file, a copy of the signed taxpayer authorization, Form 8879, IRS e-file Signature Authorization, will be needed. After receipt of the faxed copy that includes indication of taxpayer consent (signature), you can discuss the authorized issues with the designee. Copies of returns sent to IRS solely for the purpose of supplying designee information are disposed of as classified waste. Currently, Third-Party Designee information cannot be input to Master File after original processing of the return.
Oral Disclosure Consent/Oral TIA (Paperless F8821)
21.1.3.3.2 (03-06-2025) Oral Disclosure Consent/Oral TIA (Paperless F8821) Treasury Regulation 301.6103(c)-1(c) authorizes the IRS to accept written and non-written requests or consents from taxpayers authorizing the disclosure of return information to third parties assisting taxpayers in resolving federal tax related matters. Refer to IRM 10.10.3.3.10, Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless F8821), to see what the IRS must do to obtain a taxpayer's non-written consent to disclose. Reminder: After taxpayer authorizes a designee to receive return information, using Oral Disclosure Consent (ODC), the taxpayer does not need to be present during any disclosure of return information. 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. Caution: Callers requesting income or payment information in order to file a return are not considered an open account issue, unless there is an open control for Taxpayer Delinquency Investigation (TDI) or the exception in IRM 21.1.3.2.3(8), applies to the secondary taxpayer or their Power of Attorney. No information will be provided on accounts where a return has not been filed. See paragraph (11) below for information on third-party TDS transcript requests. The Power of Attorney may only designate a third-party if that authority is indicated on the Form 2848. An indicator will appear on the command code CFINK for possible designation. Before recording an ODC onto IDRS and/or AMS, ensure taxpayer wants IRS to have a continuing dialog with the designated third-party until the tax matter is resolved. Inform the taxpayer that all relevant tax return information can be disclosed to the authorized third-party in order to resolve the tax issue. Record ODC on IDRS and/or AMS for each tax module under consideration. Required fields for input on either IDRS or AMS are in paragraphs 5 and 6 below. Using CC ACTON and the following format, record the history items on each tax module (TXMOD): H#, or H,- activity code "oraldisclo" H, - first name of designee H, - last name of designee H, - telephone number (without hyphens) of designee Note: Do not record ODC on CC ENMOD. The IAT Disclosure Tool Job Aid shows an efficient way to add ODC history to single or multiple modules on the account using the tool. Because there is no limitation of space on AMS, record the history on AMS as a narrative and list: First and Last Name of designee Telephone Number of designee MFT/Tax Period(s) authorized for designee The history items are subsequently used to authenticate the third-party. See IRM 10.10.3.3.8, Identity Proofing for Third-Party (Oral Disclosure Consent, (ODC)) Authentication CAF/POA Requirements. ODC expires after the account issue(s) is closed; i.e., the module no longer meets IDRS retention criteria. ODC cannot be used to appoint a representative. A Form 2848, Power of Attorney and Declaration of Representative must still be submitted in writing. All updates/changes (revoke/add/replace/delete) to ODC are input with additional history items. The latest history item designee is the valid designee. Note: The IAT Disclosure Tool shows an efficient way to add ODC history to single or multiple modules on the account using the tool. 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. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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. Note: Effective July 2019, the IRS will mail tax transcript requests from Form 4506-T and Form 4506-T-EZ only to the taxpayer's address of record. 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): Print and complete the requested Form 8821 parts 1 through 5 if applicable, and notate in part 6 in the signature line, "Oral Taxpayer Information Authorization" . Fax the completed Form 8821 to the appropriate CAF unit. For more information see IRM 21.3.7.8.14, Oral Taxpayer Information (OTIA) Processing. A taxpayer or authorized representative may request the establishment of an Oral TIA without having an open account issue. The chart below shows the differences between ODC and OTIA. ODC OTIA Not present on CAF Present on CAF No Systemic notices allowed Systemic notices allowed No CAF number needed CAF number needed No refunds No refunds Notice or open account issue needed Can be established without open account issue
Other Third-Party Inquiries
21.1.3.4 (05-23-2025) Other Third-Party Inquiries A taxpayer or authorized third-party may bring a language, sign, or speech/voice interpreter to the office, or involve one in a telephone call. However, the taxpayer or authorized third-party must be present. The taxpayer or authorized third-party must give formal permission, via a written or oral statement, to allow us to disclose tax information to the interpreter. See IRM 11.3.3.3.2(3), Requirements for Oral Authorization, for more information. Reminder: A taxpayer representative (POA) can only authorize disclosure by the IRS to a translator if the POA document specifically authorizes this by checking the 'disclosure to third parties' box on Line 5a of Form 2848. A designee on Form 8821 cannot authorize IRS to disclose tax information to another third-party. When an assistor receives a call in a language other than English or Spanish and is unable to complete authentication or obtain oral disclosure consent due to limited (or no) English language skills, it is appropriate to contact Over-the-Phone Interpreter (OPI) service. See IRM 21.1.1.4, Communication Skills, and IRM 21.1.1.5, Over the Phone Interpreter Service (OPI) Applications, for more information on how to use OPI services. For hearing impaired taxpayers who use any relay service with Telephonic Devices for the Deaf/Teletype (TDD/TTY equipment) refer to IRM 21.2.1.56, Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment. For deceased taxpayers, the person whose name is shown on Entity as a second name line can be given information, provided they are the administrator, executor, trustee, etc. At the time of the call, if no name is present on the Entity second name line or if there is a second name line without a title, refer to the table on the Decedent Handout job aid found under SERP job aids, Quality Improvement page, to request documents by fax as required. The presence of a name on the second name line of the Entity without a title may indicate a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, without a fiduciary relationship was filed for a different tax year than the tax year the taxpayer is calling about. The Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is year specific. Complete account research must be performed. See IRM 3.11.3.11, Fiduciary Relationships, for fiduciary relationship and title information. Also see IRM 11.3.2.4.11, Deceased Individuals, for more information on who can receive return or return information on deceased individuals' accounts. Authorized parties on decedent accounts must pass basic authentication in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, which can include the date of death of the decedent. See IRM 21.1.3.2.3(2) if identity theft indicators are present on the account. See IRM 21.1.3.3(2) Caution when research shows a POA on file or Form 2848 or Form 8821 is included with the faxed Form 56. Note: When receiving an original unprocessed paper or faxed copy of the Form 56 with necessary documentation, take the following action: If Then Third-party states this is the first time they have submitted Form 56 to the IRS Forward Form 56 and documentation to the appropriate Entity function. See IRM 21.1.7-17, Forms - Routing Guide to route by paper; OR See IRM 3.13.5.5.1, Enterprise E-Fax (EEFax) and Fax Numbers, to route by fax or EEFax. Note: Refer to SERP, Where to File by Form to determine where to send the form and documentation. Form 56 has been previously submitted by mail or fax, the entity has not been updated. Treat the form as classified waste. See IRM 21.5.1.4.10, Classified Waste. TAC assistors at walk-in sites will return the Form 56 and documentation to the customer instead of treating as classified waste. Record the contact on AMS and include the name and title/relationship of the caller. Notate the method used for handling of the form (routed by mail or fax, or treated as classified waste.) You can provide non-specific information to any caller, for example: Cause of a notice (without accessing IDRS) General procedures needed to resolve a situation General information about the tax law Other information that is generally available to the public Note: Starting January 2, 2014, see IRM 21.1.1.3(5) (6) (7) Customer Service Representative (CSR) Duties, for new tax law procedures. In some cases, you can accept information to resolve a tax related issue from any third-party even if the provider of the information does not have a written or oral authorization from the taxpayer, or if the written or oral authorization does not give the authority for the issue. Generally, this means the unauthorized caller has knowledge of a tax related issue, such as a math error notice, and can provide the missing information to resolve the account related issue. It is important to note that no information can be given to the caller to either substantiate the issue exists, or verify the information resolves the problem. This would include a request by the unauthorized caller to send a transcript to the address of record. See IRM 21.1.3.9, Mailing and Faxing Tax Account Information. You can only confirm that any action taken on the account would generate a letter to the taxpayer's address of record to confirm the account status. Address changes are never allowed by unauthorized third parties. Note: Duplicate copies of notices or letters will systemically generate to a third-party when authorized on the third-party authorization form. Letters may be sent manually to the third-party when the third-party authorization form is accepted by fax and the box to authorize copies of notices and communications is checked. Do not advise any third-party who does not have written or oral authorization of any account information or resolution. This includes financial institutions requesting pay-off amounts. Send an appropriate Correspondex (C) letter to the taxpayer's address of record to advise the taxpayer if any action is taken. Example: You can accept canceled check information in order to initiate a payment tracer action. Do not provide posting information of the payment to the third-party, unless the taxpayer has given written or oral authorization. For Compliance (Automated Collection System, Collection, Examination, etc.) employees; procedures for providing payoff figures to third parties, as provided in their related IRM and IRM tools (e.g., Electronic Automated Collection System Guide (e-ACSG)), take precedence and must be followed. Relatives are third parties and the rules outlined in this IRM apply to them. See IRM 11.3.3.2.5, Disclosure to Other Relatives, for more information. IRC 6103(e)(1)(B) provides that disclosure can be made to either spouse when a husband and wife file a joint return. See IRM 11.3.2.4.10, Minors, for disclosure rules for accounts of minors and for when tax information can be disclosed to parents. See IRM 25.23.12.2(2), Identity Theft Telephone General Guidance, if you receive a call from a parent/legal guardian of a minor dependent about an open/closed identity theft claim or an IP PIN (Identity Protection Personal Identification Number) issue for a minor dependent's TIN. For disclosure of tax information to a person named on a Form 56, acting in a fiduciary capacity for a trust with a material interest in the tax information being requested, see IRM 11.3.2.4.8, Trusts. For a taxpayer who is not deceased, a person shown on the Entity as a second name line can be given information. See IRM 11.3.2.4.9, Incompetents, for more information. If you receive a call for employment verification of an IRS employee, refer to IRM 21.3.8.8.5 for the Work Number to provide to the caller. Phone inquiries received from law enforcement individuals/agencies for taxpayer information or about open investigations are not permitted unless the requestor has authorization. Advise requestors who do not have authorization from the taxpayer to submit requests in writing to the office of Governmental Liaison, Disclosure and Safeguards (GLDS) at the public facing mailing address.
Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization
21.1.3.5 (05-02-2025) Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization When responding to third parties who call about BMF accounts, research the Reporting Agents File (RAF) (CC RFINK) in addition to researching the CAF (CC CFINK). Reporting Agents (RA) may SIGN and FILE federal employment tax returns (e.g., Form 941, Form 944, and Form 940) electronically. By completion of Form 8655 (or approved substitutions), taxpayers authorize their RAs to receive copies of notices, correspondence, transcripts, deposit requirements and/or tax rates with respect to the designated employment tax returns, information returns, and/or payments. See IRM 21.3.9.3, Processing Paper Reporting Agents Lists (RALs) and Form 8655 to the Reporting Agents File (RAF). Note: Form 8655 does not authorize the RA to represent taxpayers in matters concerning penalty abatement or payment resolution, either verbally or in writing. However, the RA can 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. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ All Form 8655 (or approved substitute 8655 documents) are input to IDRS by the centralized RAF Unit located at the Ogden Campus. Any IDRS user profiled for CC RFINK can access the RAF data base. This allows authorized IRS employees to determine if the RA is currently on the RAF for the taxpayer in question. See IRM 2.3.16, Command Codes RFINK and CC RAFRQ, for CC RFINK. If the RA is shown on CC RFINK as the RA for the taxpayer in question, then they are authorized to discuss the employment tax return and/or payment information for the tax forms and periods on CC RFINK. (See paragraph 7 below concerning authorized tax periods.) If the Notice Indicator is: >Y< All notices and correspondence will be issued to the RA. >N< Letters, notices, or correspondence are not systemically issued to the RA. (Still authorized to discuss the returns and/or payments which were authorized on the Form 8655) Note: In an effort to prevent fraud or identity theft, the phone assistor can confirm payment information the RA provides on an account where a return has not been filed but cannot disclose any payment information beyond what the RA provides. The RA will need to obtain an account transcript if all payment information cannot be confirmed. Deposit schedule information can still be discussed verbally. See IRM 21.2.3, Transcripts, for information on determining transcript types, self-help options and delivery methods. Note: Form 8655, Reporting Agent Authorization, does not authorize an RA to request a credit transfer on behalf of a client. The RA may provide payment information as an "other third-party." See IRM 21.1.3.4(6), Other Third-Party Inquiries. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The third-party authorization granted on Form 8655, Reporting Agent Authorization, may be used to obtain written and/or verbal confidential information to assist in responding to certain IRS notices relating to the Form W-2 or Form 1099 series information returns, including information for related civil penalties, when Form 8655, Reporting Agent Authorization, Line 18a (Form W-2) and/or 18b (Form 1099) has been completed. IDRS CC RFINK with Definer L (RFINKL) and the EIN will display the beginning year in which a RA has authorization to exchange information about the taxpayer's Form W-2 and/or Form 1099. Also see IRM 21.3.9.2.2, Authorizations - Form 8655, Reporting Agent Authorization, for more information. It is NOT necessary to ask the RA to transmit a faxed copy of Form 8655 before discussing the tax return or payment authorized on RFINK. If Form 8655, Reporting Agent Authorization, is not recorded on CAF and/or RAF, request the tax practitioner to fax the authorization form(s) while on the call Note: If Form 8655 is accepted on a call, treat as classified waste and do not fax to the RAF unit. Reminder: Callers accessing account information via Form 8655 are not subject to the same authentication process listed in IRM 21.1.3.3 (3), for a POA/TIA accessing account data via Form 2848 or Form 8821. Unlike the CAF where the authorizations are recorded by tax period, a RAF authorization begins with the tax period shown on RFINK and remains active until revoked or terminated. Once revoked or terminated, a Reporting Agent authorization REMAINS IN EFFECT for the tax periods recorded on RFINK. An Action Code >A< or >blank< indicates that the agent information is current. An Action Code >E< indicates that the authorization has been terminated or end dated. An Action Code >R< indicates that the authorization has been revoked and replaced with a new reporting agent. Note: CC RFINK with Definer L (RFINKL) should be used to determine if the RA is still authorized for the specific periods in question. Information on the employment tax return and/or payments can be discussed with any employee of the RA shown on the RAF. To authenticate an RA caller, use CC RFINK with definer R. You need the client's name and EIN along with: RA's entity name RA's name RA's EIN Note: Tax Professionals must call the AM PPS, TE/GE or International phone line, as applicable, when requesting transcripts be deposited into a SOR mailbox. The RA must provide their personal SSN to the AM PPS, TE/GE or International assistor. If the RA cannot call the AM PPS, TE/GE or International line, the transcript must be mailed to the taxpayer's address of record. See IRM 21.3.10.4.4.1, Transcript SADI Authentication for SOR Deposit. For more information on RAF, see IRM 21.3.9, Processing Reporting Agents File Authorizations.
e-File PINs and Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
21.1.3.6 (10-03-2022) e-File PINs and Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, is used only to send any required paper forms or supporting documentation to the IRS. Taxpayers choosing to electronically prepare and file their return using an online software package or paid preparer must use a Personal Identification Number (PIN) to sign the return. Form 8879, IRS e-file Signature Authorization must be completed and signed by the taxpayer before the return or the extension is transmitted to the IRS. These documents are kept by the paid preparer. The authorization form includes a consent by the taxpayer that allows the IRS to disclose to the intermediate service provider (ISP), transmitter or electronic return originator (ERO), the following information: An acknowledgement of receipt or the reason for rejection (this includes error conditions.) Note: For MeF see Modernized e-File (MeF) Schemas and Business Rules, on irs.gov. An indication of any refund offset. The reason for any delay in processing the return or refund (this includes return unpostable conditions or account freeze conditions.) The date of any refund. Other explanations, such as, why the above stated conditions occurred. The IRS e-file signature authorization form also includes a disclosure consent, which allows IRS to answer inquiries from the financial institution involved in the electronic tax payment, to resolve issues related to the payment. Before providing data from a taxpayer's return, obtain the following information from the ERO/ISP/Transmitter: The taxpayer's name TIN Address Refund amount Acknowledgment date Company where the ERO/ISP/Transmitter works Submission ID (MeF)/Declaration Control Number (DCN) under which the electronic return was accepted Electronic Filer Identification Number (EFIN) or Electronic Transmitter Identification Number (ETIN) Reminder: Use CC TRDBV to verify the last four items in the above list.
Requests from Employees of Business Entities
21.1.3.7 (10-01-2018) Requests from Employees of Business Entities Employees who need information to resolve a business account matter must be authorized by the business entity as follows: Form 8821 (TIA) must be filed by the business entity to authorize certain employees to receive tax account information for the business. A CAF Number is assigned to each employee listed on the form(s). Research the CAF and, if authorization is verified, provide the tax account information. If TIA is not shown on CAF, request that the caller submit the completed TIA by FAX. For the essential elements of a processable Form 8821, Tax Information Authorization, see IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821. This allows you to provide immediate account information. Forward Form 8821, Tax Information Authorization, to the CAF unit at the appropriate campus. Request the name, TIN of the caller, and data identifying the business entity. If you are unable to verify an authorization, offer to mail the response to the address of record. Note: See IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication for information on authorized third-party access. Note: For more information, see IRM 11.3.2.4.3, Corporations.
Inquiries from IRS Employees
21.1.3.8 (12-11-2024) Inquiries from IRS Employees IRS employees are taxpayers and are entitled to their tax account information in the same manner as other taxpayers who call, write, or visit us. There are special procedures that you must follow to protect the taxpayer employee, as well as to protect yourself. If you receive a telephone contact or are assigned a case of an IRS employee, take the following actions: If you do not know the employee, complete the authentication check, and provide the information requested, or work the case. Complete Form 11377-E, Taxpayer Data Access. If you do know the employee, complete Form 11377-E, Taxpayer Data Access, and Form 4442, Inquiry Referral, to document the specific information requested. Refer or reassign the case to your manager if the case is assigned to your inventory on CII. Caution: Do not use a Form e-4442 via AMS because this requires you to access the employee's Social Security Number (SSN). Use the Forms link shown on SERP, which can be completed on-line, and submit both completed forms to your manager. If your team/unit has a designated employee who handles all inquiries from IRS employees, refer all employee contacts/cases to that designated employee. If a call is received on any customer service toll-free or international phone line from an IRS employee asking work-related questions about a taxpayer's account, apologize for not being able to assist, and instruct them to follow their functional unit's internal procedure for technical support. The employee is not considered an authorized third-party. Normal disclosure rules apply.
Mailing and Faxing Tax Account Information
21.1.3.9 (10-01-2025) Mailing and Faxing Tax Account Information Recent policy changes requires all employees to review IRM 21.2.3, Transcripts, to ensure a complete understanding of the current policy for issuing transcripts via fax and by mail to taxpayers or authorized third parties. Some of the key changes include: A change to Accounts Management (AM) policy that will no longer allow the faxing of transcripts from the Transcript Delivery System (TDS). Mailing is the only delivery option for IMF and BMF taxpayers requesting TDS transcripts. Authorized representatives can create an e-Services account and receive transcripts via a Secure Object Repository (SOR) mailbox. Unmasked wage and income transcripts can only be mailed to the taxpayer's address of record or placed in an authorized third-party's SOR mailbox. Unmasked wage and income transcripts can only be provided in specific situations see IRM 21.2.3.5.10.2.1, IMF Unmasked Transcripts and Referrals, for more information. A complete review of the updated IRM 21.2.3, Transcripts, is required to have an understanding of the policy on mailing, faxing or providing any kind of transcript to the taxpayer or an authorized third-party. Prior to ordering transcripts, review IRM 21.2.3.2, Types of TDS Transcripts, for the types of transcripts available. Refer to IRM 21.2.3.5.10.2, IMF Transcript Ordering, for procedures on ordering transcripts and referring taxpayers to the various self-service methods to obtain transcripts as explained in Get your tax records and transcripts at IRS.gov. AM has specific policies and procedures for its assistors when authorized representatives request the SOR mailbox as the delivery method for a TDS transcript. See IRM 21.2.3.5.3(2), Selecting a Delivery Method, for more information. Use the following guidelines to mail tax account information: If Then Taxpayer requests tax account information related to a federal tax matter be mailed to the address of record. No verbal account information provided. Mail information after conducting the required taxpayer authentication as outlined in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. Even if no account information is provided verbally, you must authenticate the taxpayer as outlined in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. If authentication cannot be achieved, instruct the taxpayer to obtain their tax documents and personal information, then call the IRS back. If the taxpayer still cannot authenticate, the requested information cannot be sent. Advise the caller to file a Form 4506-T. Do not direct the caller to the Taxpayer Assistance Center (TAC) if authentication was achieved. Only those taxpayers that require expedited service who are unable to pass authentication will be directed to the Taxpayer Assistance Center (TAC) for help. Field Assistance (FA) has implemented the FA Appointment Service in all Taxpayer Assistance Centers. Taxpayers will call a toll-free line, 844-545-5640, to schedule an appointment to receive services. Appointments will be available for all services provided in the TAC. If the taxpayer completes the required authentication but you still have doubts about the caller's identity. Advise the caller that the requested information will be mailed to the taxpayer's address of record. Send taxpayer Letter 0387C with paragraph C notifying them of third-party request. Taxpayer requests tax account information be mailed to an address other than the address of record. Mail information after completing required taxpayer authentication as outlined in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, and complete high-risk authentication per IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication. If authentication cannot be achieved, instruct the taxpayer to obtain their tax document and personal information, then call the IRS back. If the taxpayer still cannot authenticate, the requested information will not be sent. Advise the caller to file a Form 4506-T. Do not direct the caller to the Taxpayer Assistance Center (TAC) if authentication was achieved. Only those taxpayers that require expedited service who are unable to pass authentication will be directed to the TAC for help. Field Assistance (FA) has implemented the FA Appointment Service in all Taxpayer Assistance Centers. Taxpayers will call a toll-free line, 844-545-5640, to schedule an appointment to receive services. Appointments will be available for all services provided in the TAC. Taxpayer request is for a mortgage application or some other purpose not related to resolving a federal tax matter Mail the information to the address of record if taxpayer authentication was achieved as outlined in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, and IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, if necessary. If Authentication cannot be achieved, the requested information will not be mailed. Advise the caller to mail or fax a Form 4506-T, Request for Transcript of a Tax Return. Do not direct the caller to the TAC if authentication was achieved. Only those taxpayers that require expedite service who are unable to pass authentication will be directed to the TAC for help. Taxpayer request is for a mortgage application or some other purpose not related to resolving a federal tax matter, to be mailed to an unauthorized third-party. Advise the taxpayer that they must send via fax or mail a signed written consent (e.g., Form 4506-T), Request for Transcript of a Tax Return, to Return and Income Verification Services (RAIVS) at the appropriate campus address. Taxpayer requests tax account information to be mailed directly to a third-party for income verification Advise the taxpayer that they must send via fax or mail a signed written consent (e.g., Form 4506-T), Request for Transcript of a Tax Return, to RAIVS at the appropriate campus address. Note: Effective July 2019, the IRS will mail tax transcript requests from Form 4506-T, Request for Transcript of a Tax Return, and Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, only to the taxpayer's address of record. Caution: When disclosing information on accounts involving multiple entities, mixed periods, or cases involving ID Theft related transactions, additional authentication must be completed before disclosing information. Refer to IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, for high-risk authentication procedures. For cases with open controls under IDT1, IDT3, IDT8, MXEN, SCRM or SSA2, see IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases, and IRM 25.23.12.4.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases. For specific procedures to follow if the taxpayer requests a transcript in which identify theft has occurred or is suspected by the assistor, see IRM 21.2.3.5.8, Transcripts and Identity Theft for Individuals. The content below is still a relevant faxing policy in relation to IRC 6103. The TDS system still contains a faxing option, even though Accounts Management policy has been updated to no longer allow the faxing of TDS transcripts. Faxing a document (other than a TDS transcript) that contains Federal Tax Information of a taxpayer must be done in compliance with IRC 6103, and that means it must be sent to the taxpayer or to an authorized representative. Refer to Protecting and Safeguarding SBU Data for more information on protecting data when transmitting via fax. Ensure that you are speaking to the taxpayer or authorized representative by completing the required taxpayer authentication and additional taxpayer authentication, as appropriate, outlined in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. See IRM 10.10.3.3.7, Identity Proofing for Additional Required Taxpayer Authentication; and IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication. Once the taxpayer or authorized third-party agrees to the use of fax transmission, inform them that any document sent via fax because of this call are subject to risk due to the security limitations inherent in the use of fax. Verify or repeat the fax number provided by the taxpayer to ensure that it is accurate. Ask the taxpayer or authorized third-party if they are at the same location as the fax machine. The fax number must be at a location where the taxpayer or authorized third-party is physically present to receive the fax. Note: This does not require the taxpayer to be standing at the fax machine at the time the fax is delivered, but be in a reasonable proximity to obtain the fax once it is delivered. If the matter does not pertain to the resolution of a tax matter, the taxpayer must either be at the fax machine location or provide written permission to fax to a third-party. Information for a mortgage application and other federal or state benefits are examples of items not considered "for the resolution of a federal tax matter" . Oral consents under IRC 6103 are not allowed if the matter is not for the resolution of a tax matter. When faxing tax information to the caller, use a cover sheet identifying to whom the information is intended and the number of pages being faxed. Make sure the necessary disclosure warning statement is on the cover sheet. If you have any doubt as to the caller's identity and or intent, mail the requested information to the address of record. The use of Enterprise Electronic Fax (EEFAX), when available, must be used in lieu of manual faxing. See IRM 11.3.2, Disclosure to Persons with a Material Interest, for information on authorized recipient(s) of return information. It is important for all employees who send transcripts via mail or fax to review the updates in IRM 21.2.3, Transcripts. While a review of the entire IRM subsection of the IRM 21.2.3, Transcripts section is necessary, some of the key subsections updated are: IRM 21.2.3.3.1, Transcript Assistance by an IRS Representative. IRM 21.2.3.3.6, Form 4506 Series. IRM 21.2.3.4.4, Secure Object Repository (SOR) Mailbox for e-Services Users. IRM 21.2.3.5.3.1, TDS Transcripts for IMF and BMF Taxpayers. IRM 21.2.3.5.3.2, TDS Transcripts for IMF and BMF Authorized Representatives. IRM 21.2.3.5.7, Transcript Restrictions and Special Handling. IRM 21.2.3.5.10.3, Internal IDRS Transcript Processing.
Safety and Security Overview
21.1.3.10 (10-01-2018) Safety and Security Overview IRC 7212, and Section 3571 of Title 18 of the United States Code, provide criminal penalties of imprisonment and fines for anyone convicted of threatening, assaulting, or impeding an IRS employee from acting in their official capacity. The following subsections provide guidelines for employees' awareness on matters of safety and security for their own well-being or that of their families, and for the security of their office or co-workers. The guidance in this subsection and all related safety and security subsections needs to be reviewed with all employees to ensure that everyone is prepared when these emergency situations arise. The guidance provided on the SAMC Incident Entry Form must be reviewed for time frames and links that provide reporting instructions on a variety of situations.
Personal Safety
21.1.3.10.1 (10-01-2025) Personal Safety 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.
Bribery Attempts
21.1.3.10.2 (10-01-2003) Bribery Attempts 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: Avoid any statement or implication that you will or will not accept the bribe. Avoid unnecessary discussions of the matter with anyone. Report the matter IMMEDIATELY to the nearest TIGTA office. Report the matter to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.
Assault/Threat Incidents/Abusive Caller
21.1.3.10.3 (10-01-2025) Assault/Threat Incidents/Abusive Caller 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 via telephone, avoid making confrontational statements to the caller. Ask the caller to clarify vague statements. Have someone else (preferably your manager) listen to the call in order to corroborate statements made. Do not remain on the line if caller is verbally abusive, whether a threat is made or not. Tell the caller that you are terminating the call and then hang up. If possible, document the following information: Caller's/taxpayer's name TIN Time of call Origin of call, if possible Statements made by taxpayer/caller Description of the caller's voice (soft or loud voice, speech is calm, angry or excited, lisp, speech impediment, coughing, laughing, slurring, accent, distinct speech, etc.) Any other general information to aid the TIGTA investigation Research CC INOLE or CC ENMOD for taxpayer account data, if TIN is obtained from caller. Attach screen prints to any documentation sent to the nearest TIGTA office. When a threat is received, recording the call alerts management to the emergency and enables the call to be traced. Press the EMERGENCY (ER) tool bar button located on the Finesse desktop application. The recording of the call begins and a manager/acting manager and Systems Administrator (SA) will receive a visual notification on the EVENTS button and as an Emergency Event on the Events tab located on the Finesse Supervisor desktop application. A recording is also being made of the call in the Contact Recording system. A manager will monitor the call to assess the gravity of the situation. Once an emergency is confirmed, the manager will acknowledge to you that they are aware of the situation. The System Analyst/Site Administrator must contact CCSD Operations to access the Unified Call Center Enterprise (UCCE) recording of the call. The recorded call is made available to the nearest TIGTA office, along with the written report. A copy of the recording from Contact Recording can be provided to TIGTA in lieu of the UCCE recording. Report the matter to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form. Reminder: The IRS now has updated technology and workplace environments. Every site needs to be sure all employees understand how the process above relates to the local technology in place. Contact your local systems analyst for more detailed information on how this process gets done using the current technology. All employees trained on using the phone must have this information prior to taking any calls. For bomb threats or other emergencies, see IRM 21.1.3.10, Safety and Security Overview.
Reporting Assault/Threat Incidents
21.1.3.10.4 (10-01-2017) Reporting Assault/Threat Incidents 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.
Written Assault/Threat Report
21.1.3.10.5 (10-01-2004) Written Assault/Threat Report You must immediately document the circumstances of the assault or threat incident. Prepare a written report on white paper with the following information: Taxpayer's/caller's full name, if obtained, TIN, if obtained, and Any other pertinent 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.
Significant Incidents
21.1.3.10.6 (10-01-2003) Significant Incidents Sensitive or high-profile episodes are considered "significant incidents" . Significant incidents include, but are not limited, to: Arson/Fires Bombings Bomb Threats Demonstrations directed at IRS or which disrupt IRS activities Suspicious packages resulting in site evacuation and/or notification of local authorities 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.
Bomb Threats
21.1.3.10.7 (10-01-2025) Bomb Threats A calm response to a bomb threat (a call, a visitor, or correspondence) may result in obtaining additional information and may be essential in preventing loss of lives and/or property. Obtain the daytime and after-hours telephone number for your nearest Facilities Management and Security Services (FMSS) office before you are faced with a possible telephone threat. See link below in paragraph 3. Follow the instructions below as they apply to your functional responsibilities: When you receive a bomb threat over the telephone: Keep caller on the line as long as possible. If possible, ask them to repeat the message. Press the EMERGENCY (ER) tool bar button located on the Finesse desktop application. Ask the questions listed on Form 9166, Bomb Threat Card. The purpose of Form 9166 is a checklist used for data collection. Do NOT hang up after caller is off the line. (This assists in tracing the call.) Exception: Some phone systems operate to auto populate the next call after the caller is off the line. Put the Soft Phone in Idle Code 9 during the call so that no more calls come in when the bomb threat caller disconnects to allow for the call to be traced. If caller does not state location or time of possible detonation, ask them for this information. Since calls are routed between different call sites, it is extremely important to try to ascertain the caller's physical location and which IRS facility (city, state, specific building/floor, or function, etc.) is threatened. Inform the caller that the building is occupied and detonation of bomb could result in death of, or serious injury to many innocent people. Listen closely to the voice (distinct speaking pattern or unique characteristics such as nasal voice/ lisp/slurred speech), voice quality or mood (calm/excited/laughing/angry), volume of voice (soft/loud), accents, and speech impediments. Pay particular attention to background noises such as motors running, music playing, and any other noise which may give a clue to caller's location. It is the responsibility of local management to immediately report a bomb threat to your nearest Facilities Management and Security Services (FMSS) as well as TIGTA. Contact Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form. Remain available. Provide both daytime and after-hours telephone numbers in your reports to FMSS and TIGTA. The TIGTA office may interview you. Note: Local management can determine what telephone numbers are provided here. Use checklist on Form 9166, Bomb Threat Card, to gather as much information as possible. Retain Form 9166 as evidence, then destroy after two years. Refer to Document 12990, IRS Records Control Schedules (RCS) 20, Item 20 (Job No. NN-174-012, Item 15), for the National Archives and Records Administrations (NARA) approved Form 9166 retention and disposition requirement. Each Taxpayer Assistance Center (TAC) site must determine the most efficient method of ensuring that visiting taxpayers are evacuated from the site. Coordinate the method of evacuation with your local Facilities Management and Security Services (FMSS) office before you are faced with this situation. Each site must review IRM 10.2.9, Physical Security Program - Occupant Emergency Program, for more information.
Suspicious Packages and Letters
21.1.3.10.8 (10-01-2025) Suspicious Packages and Letters 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: Excessive postage Excessive weight and/or a feel of a powdery, sticky or grainy substance Excessive securing materials such as masking tape, string, etc. Handwritten or poorly typed addresses Incorrect titles Misspellings of common words No return address Oily stains or discolorations Protruding wires or tinfoil Restrictive markings such as "Confidential" and "Personal" , etc. Titles, but no names 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 Incident Entry Form.
Other Incidents to Report to the Treasury Inspector General for Tax Administration (TIGTA)
21.1.3.10.9 (10-01-2014) Other Incidents to Report to the Treasury Inspector General for Tax Administration (TIGTA) 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. Assaults and/or threats, during duty hours, at the hands of unknown or unidentified assailants. Incidents involving the discharge, display or other use of a firearm or other weapon. Threats to damage employee's reputation or standing in the community. Employee on employee assaults and threats. Report the matter to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the SAMC Incident Entry Form.
Potentially Dangerous Taxpayer (PDT), Caution Upon Contact (CAU) Indicators or Victim of Domestic Violence (VODV).
21.1.3.11 (10-03-2022) Potentially Dangerous Taxpayer (PDT), Caution Upon Contact (CAU) Indicators or Victim of Domestic Violence (VODV). The Office of Employee Protection (OEP) is responsible for maintaining the Employee Protection System (EPS), which identifies Potentially Dangerous Taxpayers (PDT) and Caution upon Contact (CAU) taxpayers who may pose a threat to the safety of IRS employees, whose official duties requires personal contact with taxpayers. See IRM 25.4.1, Potentially Dangerous Taxpayer, and IRM 25.4.2, Caution Upon Contact Taxpayer, for more information on each designation. The following criteria have been established for determining PDT status. The behavior/activity/incidents at issue must have occurred within the ten-year period immediately preceding the time of classification as potentially dangerous. Taxpayers who physically assault IRS employees or contractors or members of their immediate family. Taxpayers who try to intimidate or threaten IRS employees or contractors or members of their immediate family through specific threats of bodily harm, a show of weapons, the use of animals, or through specific threatening behavior (such as acts of stalking). Persons who are active members of groups that advocate violence against IRS employees, or against other federal employees, where advocating such violence could reasonably be understood to threaten the safety of IRS employees and impede the performance of their duties. Taxpayers who have committed the acts set forth in any of the preceding criteria, but whose acts have been directed against employees or contractors of other governmental agencies at federal, state, county or local levels. Taxpayers who are not classified as PDTs through application of the above criteria, but who have demonstrated a clear propensity towards violence through acts of violent behavior within the five-year period immediately preceding the time of classification as potentially dangerous. The following criteria have been established for determining CAU status. The behavior/activity/incidents at issue must have occurred within the ten-year period immediately preceding the time of the classification as Caution: Threat of physical harm that is less severe or immediate than necessary to satisfy PDT criteria. Suicide threat by the taxpayer; or Filing or threatening to file a frivolous lien or a frivolous criminal or civil legal action against an IRS employee or contractor or an IRS employee's or contractor's immediate family member. Report any incidents to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form.
PDT Indicator
21.1.3.11.1 (09-11-2019) PDT Indicator 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 telephone call, either incoming or outgoing, 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.
Victim of Domestic Violence (VODV)
21.1.3.11.2 (10-01-2020) Victim of Domestic Violence (VODV) 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).
Suicide Threats
21.1.3.12 (05-06-2024) Suicide Threats If a taxpayer makes a suicide threat over the telephone: Press the "EMERGENCY" (ER) tool bar button located on the Finesse desktop application. This action records the call. Stay calm. Do not hang up or ignore the caller. Use judgment to try and determine if the caller is sincere. Ask the caller to clarify any vague statements they may have made. Keep the caller on the line. Immediately contact a manager to take the call (do not transfer or put caller on hold). If a manager is not available, send for a lead, if they are acting as a manager. The manager/lead will: Assume responsibility for the telephone call. Ask the caller for the location (including phone number) from which they are calling. If caller complies, document the caller's address/location. Use all means available at your site, including the telephone or internet access to gather the necessary information to contact the required local law enforcement or government suicide prevention authority. Report the threat and the caller's location to the local authorities. When we obtain a telephone number or the caller's location from the caller, we can relay this information to the local authorities. This is not disclosure or return/account information. When reporting a suicide threat to local law enforcement authorities, state only that the threat was made during a contact involving "official business" . To locate the appropriate local law enforcement authorities, the website policelocator.com is one available option to use. Before ending the call, try to resolve the tax problem and calm the caller. Contact your local disclosure manager as soon as possible and inform them of the threat and of any information that was disclosed to the law enforcement or suicide prevention authority. The disclosure offices can be found on the Disclosure and Privacy Knowledge Base at Disclosure Offices. See IRM 11.3.28.7.1, Suicide Threats and IRM 11.3.34.3, Expedite Procedures in Emergency Situations. If the caller refuses to give their location, a manager/acting manager can use IRS systems to obtain the name and address of the caller, in order to give the information to federal or state law enforcement agencies, in situations involving life and health of an individual. This is considered an authorized IRC 6103(i)(3)(B) disclosure. See IRM 11.3.28.7, Disclosure in Emergency Situations Pursuant to IRC Section 6103(i)(3)(B). If a manager/lead is not available: Stay calm. Follow the procedures in paragraphs (2) (a) through (2) (h) above. Note: If you hear a caller make a threat against another person (e.g., a family member, neighbor, etc.) follow the Suicide Threat procedures. If a taxpayer makes a suicide threat in a "TAC" site: Stay calm. Immediately send for a manager/lead. The manager/lead will contact the local law enforcement agency or government suicide prevention authority to report the threat and the office location. To locate the appropriate local law enforcement authorities, the website policelocator.com is one available option to use. Ask the taxpayer for their personal address. If the taxpayer leaves the office before the local authorities arrive, you can then give this information to them. If the manager/acting manager is not immediately available, follow the procedures in paragraphs (4) (a) through (4) (d) above. Give a copy of the information to the manager, when they are available. In the event where there could be a danger to other TAC employees or visitors, local site management will determine if an evacuation is needed and the method of evacuation. If the taxpayer makes a suicide threat in written correspondence (this includes any form of written communication, such as Text Chat): Stay calm. Provide the correspondence to the manager/lead, who will contact the proper local authority. See IRM 11.3.34, Disclosure of Official Information, Disclosure for Non-Tax Criminal Violations, for additional disclosure information. Note: It is the policy of Customer Account Services to have a manager handle these types of situations. Procedures for reporting these include contacting: The local TIGTA office following established procedures in that campus or site. Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form. Office of Employee Protection. (OEP) Notify them with Form 13090, Caution Indicator Referral Report, sent via fax, mail or secure e-mail message. The local Disclosure Office. Reporting instructions and helpful information on how to handle these calls can be found by reading "The Law and Policy in Suicide Threat Disclosures" located on the Disclosure and Privacy Knowledge Base. It is vital that Managers review this policy with employees on a regular basis to ensure they understand how these are handled locally and know what to do when these difficult situations happen.
Suicide Threat Procedures in a Telework Environment
21.1.3.12.1 (10-28-2022) Suicide Threat Procedures in a Telework Environment Employees must become familiar with the procedures below for handling a Suicide Threat. When teleworking and the taxpayer makes a suicide threat over the telephone: Press the Emergency call key. The Emergency Button initiates a recording of an emergency call and notifies site supervisors of the call. See (3) below. Remain calm and try to keep your caller calm. Do not hang up or ignore the caller. Use judgement to determine if the caller is sincere. Ask the caller to clarify any vague statements they make. Keep the caller on the line. Contact your manager/lead or designee by Teams. Let them know you have an emergency suicide call and that you may need them to take over the call (if you are able to transfer the call) or to coordinate all required actions while you try to help the caller. Do not place the caller on hold while contacting the manager/lead or designee. Keep the caller on the line while the manager/lead/designee coordinates all required actions. It is advisable for the CSR to initially maintain control of the call and contact the manager/lead/designee for assistance using Teams while trying to help the caller. Once you receive confirmation that your manager/lead/designee is able and ready to take over the call, transfer the call. See (4) below. Obtain as much information as possible from the caller and share that information with your manager/lead/designee via Teams. If the manager/lead or designated person has not responded, the phone assistor may also want to send an email after the call ends explaining what occurred. Document account actions on AMS. Manager/lead/designee: Follow procedures in IRM 21.1.3.12 (2). To begin recording an emergency/threatening call: Click the ER button to initiate the recording of the active call. You must click Yes in the Initiate Emergency dialog box. Clicking Yes will immediately start the call recording. Note: The caller is not aware that IRS is recording the call. The system generates an entry in the Emergency Call Recording visible to the supervisors at your site. The call control shows two Participants, indicating that the call is now being conferenced in with the Emergency Recording line. Note: The Emergency Call Recording button is only enabled while on a call. The emergency recording stops when all parties have exited the call. If the Emergency Call Recording is accidentally initiated, continue with your call and notify your supervisor of the error. Once the Emergency Call Recording is initiated, there is no way to stop the recording until the call has ended. To transfer a call to a manager or lead who is already logged on in Finesse: Click Direct Transfer button. A dialog box displays; select the right tab in the dialog. Enter the Lead's 6-digit instrument number or the manager's 6-digit instrument number. Click the Direct Transfer button at the bottom of the dialog. The call automatically transfers. At that time, the Direct Transfer dialog box closes. Note: You are still live with the caller until you click the Direct Transfer button on the Direct Transfer dialog box. The taxpayer can hear you until you select Direct Transfer. To cancel a transfer, click anywhere on the page outside the Direct Transfer dialog box. Refer to IRM 21.1.3.12 (7) for additional contacts required to report Suicide Threats. Refer to IRM 21.1.3.12 (8) 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: Facing Confrontation in Customer Service Listen Even When It's Difficult to Listen Course 12160 - Communication Skills, Lesson 9 - High Risk Situations, slides 25 - 56.
Sexual Harassment
21.1.3.13 (10-04-2007) Sexual Harassment Unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute sexual harassment when: Submission to such conduct is made, either explicitly or implicitly, a term or condition of your employment. Submission to or rejection of such conduct is used as a basis for employment decisions affecting you. Such conduct has the effect of unreasonably interfering with work performance or creating an intimidating, hostile or offensive work environment. Sexual harassment is: Illegal under Title VII of the Civil Rights Act of 1964, as amended, and implemented under Equal Employment Opportunity Commission regulations, 29 CFR Section 1604.11. Prohibited by Issuance 5 of IRS Document 12011, Ethics Handbook. Report the following situations directly to the nearest TIGTA office: "Quid pro quo" situations, in which submission to or rejection of sexually harassing behavior is used as basis for employment decisions affecting employee (such as a promise of promotion for engaging in sexual activity or a negative appraisal for refusing to do so) whether employment action was or was not actually taken against victim. Unwanted, aggravated, physical contact of a sexual nature. Report sexual harassment through: Management (e.g., supervisor, head of offices, etc.). The Union and the negotiated grievance process for bargaining unit employees. The Equal Employment Opportunity (EEO) and the Statutory EEO complaint process, including EEO counseling with the option of simultaneously bringing allegation to the attention of the Commissioner. Also report any incidents to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form. You must also contact the nearest TIGTA office for any case of alleged sexual harassment. You also must call either one of the hot-line numbers listed below: IRS Sexual Harassment Hotline — 866-298-7672 (or TTY (866)702–5321)
Preparer Issues and Complaints/Form 14157 and Form 14157-A
21.1.3.14 (10-01-2018) Preparer Issues and Complaints/Form 14157 and Form 14157-A There are occasions when taxpayers have a concern or complaint about a paid tax return preparer. Complaints about paid return preparer must be submitted on Form 14157, Tax Return Preparer Complaint. The form must be mailed to Return Preparer Office (RPO) per the instructions on the form. The Return Preparer Office is responsible for processing complaints against return preparer such as: E-filing returns using a pay stub Use of non-commercial software or Free File without securing the taxpayer's signature Failing to provide a copy of the return Failing to return records Failing to sign returns Failing to remit payments for taxes Misrepresentation of credentials Agreeing to file return, but did not Failing to provide Preparer Tax Identification Number (PTIN) or any identification number Indicating a return they filed was self-prepared when it was not Fee disputes, etc. There are also situations where a tax return preparer has altered a tax return without the taxpayer's knowledge or consent in an attempt to obtain improperly inflated refunds or to divert refunds for their own personal benefit. Taxpayer complaints involving these situations must be submitted using Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, and all required supporting documentation as referenced in the instructions on the form. For more information see: IRM 25.24.1.3, Identifying Potential RPM Issues for Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors. IRM 25.24.1.3.2, Telephone/TAC – Potential RPM Issues are Present - Account Research and Actions, and IRM 25.24.1.3.3, Complaint Submission - Where to Mail RPM Forms.
Request for Specific Employee
21.1.3.15 (07-09-2020) Request for Specific Employee A caller or visitor may ask to speak to a specific employee who previously handled their inquiry. The caller may provide the name and/or ID Card number of the previous employee and state that they need to discuss the account with that person. Note: Telephone numbers listed in internal directories (e.g., Outlook, Discovery Directory etc.) or on e-mails, memos, SERP Alerts etc. are intended for IRS use only. Do Not under any circumstances give the taxpayer or a taxpayer's representative the name or phone number of any employee (e.g., CSR, Manager, Analyst, etc.) listed in an internal directory, on an e-mail or internal use document. Make every effort to resolve the taxpayer's issue yourself. Encourage the caller or visitor to allow you to research their account. If the taxpayer still insists on speaking with the prior employee advise them that you will try to contact the other employee to have them return the call. Prepare Form 4442, or Form e-4442, Inquiry Referral, and annotate "ACT SECTION 3705(a)(RRA 98)" at the top of the Form 4442 or Form e-4442, Inquiry Referral. The form must contain: The employee's name (if available) and ID number. Date the taxpayer spoke to the original employee. Details of the taxpayer's specific issue. Exception: If the taxpayer states they have a different phone number and extension to speak to a specific employee about their identity theft issue, see IRM 25.23.12.4.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases. Depending on the information available (name, ID number) the employee's manager must use all available resources to locate the specific employee (i.e., Discovery Directory) requested by the taxpayer and forward the Form 4442 or Form e-4442, Inquiry Referral, to that employee's manager following appropriate referral procedures located in IRM 21.3.5.4, Referral Procedures.
Taxpayer Complaints/Compliments About IRS Service
21.1.3.16 (10-01-2014) Taxpayer Complaints/Compliments About IRS Service If possible, resolve taxpayer complaints about unresolved tax account issues. If unable to resolve, please refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, to determine if a transfer to TAS is appropriate. Taxpayer complaints about individual (IRS) employees are captured under the RRA 98 Section 1203 Procedural Handbook. Refer these calls or correspondence to your manager. Note: Form 10004, Customer Feedback Record, is obsolete. Do not use. Refer taxpayer compliments (calls or correspondence) of the IRS or individual employees to your manager. Make sure that you always express appreciation (thanks) to anyone who compliments you or the IRS.
Taxpayer Request for Disclosure of Information
21.1.3.17 (10-03-2022) Taxpayer Request for Disclosure of Information The Privacy Act of 1974 gives individuals certain rights regarding their records maintained by federal agencies. Taxpayers requesting their information under the Privacy Act, must furnish: Name Address Other specified information Note: Taxpayer must provide their TIN, if it is needed for research. Mark request "Privacy Act Request for Notification and Access" and forward to the Disclosure Office. See Disclosure and Privacy Knowledge Base for more information. Except as otherwise provided by law, the Privacy Act of 1974 permits an individual to: Determine which of their records federal agencies may collect, maintain, use, or disseminate. Prevent their records from being used or made available for unauthorized purposes without their consent; and Gain access to information on them, have copies made, and, unless information concerns tax records, amend or correct such information. Under the Privacy Act, the IRS protects taxpayers' rights by: Collecting, maintaining, using, or disseminating any record of identifiable personal information only for necessary and lawful purposes. Ensuring information is current and accurate. Ensuring information is used for its intended purpose. Ensuring adequate safeguards to prevent misuse of information. See IRM 10.5.6.6, Privacy Act Requests for Non-Tax Records, for information on requests made under the Privacy Act.
Freedom of Information Act (FOIA)
21.1.3.17.1 (05-16-2024) Freedom of Information Act (FOIA) 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. Caution: Do not refer FOIA issues to the Governmental Liaisons. The Government Liaison office is a different entity from the Disclosure Office, even though the general contact data appears to be the same for both. See the Disclosure and Privacy Knowledge Base - Home (sharepoint.com) site for more information on Freedom of Information Act (FOIA). FOIA requests for copies of recorded contacts are also handled by the Disclosure Office. Note: FOIA recording requests are handled expeditiously. The written request from the taxpayer must contain the date, name and identification number of the CSR (from the CSR's identification badge), and the approximate time of the call. Also, for the IRS to locate and associate the call with the requester, there must be some identification of the taxpayer (name, address, TIN, etc.) during the call. The FOIA request cannot be processed without this information.
Freedom of Information Act (FOIA) and Field Collection Action
21.1.3.17.2 (05-06-2024) Freedom of Information Act (FOIA) and Field Collection Action A taxpayer or taxpayer representative has a right to information used to collect their tax liability, which generally includes a copy of the case file. The legal basis for giving taxpayers copies of their own tax records is contained in IRC 6103(e). A FOIA is not required to obtain their case file. IRC 6103(e)(7) allows the IRS to withhold return information if that release would impair tax administration. Employees must forward all FOIA requests to Disclosure immediately. When a FOIA request asks for case-related records, employees must provide information about the status of the case and the records in the file to the Disclosure staff. For more information on this topic see IRM 5.1.22.7, Disclosure of Case Files and What Every IRS Employee Need to Know About the FOIA.
Taxpayer Request to Tape Record Conversation
21.1.3.17.3 (04-21-2025) Taxpayer Request to Tape Record Conversation 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. Exception: See paragraph (3) below for Taxpayer Assistance Centers (TAC). If a taxpayer begins to record a conversation during a telephone call, and you are aware of it, courteously inform the taxpayer the call must be ended if they do not agree to stop the recording. Continue with the call if the taxpayer agrees to stop the recording. Note: Calls from a penal institution may be automatically recorded. Continue with the call if the taxpayer states they are calling from a phone that is not being recorded. Prisoners must be advised that requests for account information must be submitted through written correspondence or from a designated third-party authorized by the prisoner, who may call the IRS on the taxpayer's behalf. The restriction of calls coming from inside a penal institution is to prevent unauthorized disclosure of the prisoner's PII to anyone at the penal institution who may be listening to the call that is not authorized by the prisoner to receive their personal information. Computer-generated calls from an automated artificial intelligence (AI) assistant stating the call is being recorded should be terminated. 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, Lucy Phone/Fast Customer. 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.
Taxpayer Advocate Service (TAS) Guidelines
21.1.3.18 (05-23-2025) Taxpayer Advocate Service (TAS) Guidelines The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they've tried and been unable to resolve the issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. Visit www.taxpayeradvocate.irs.gov or call 877-777-4778. Visit www.es.taxpayeradvocate.irs.gov for the Spanish version of the taxpayer advocate website. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if experiencing economic harm or are seeking help in resolving tax problems that have not been resolved through normal channels. For more information on the TBOR, see Publication 1, Your Rights as a Taxpayer. Refer taxpayers to the Taxpayer Advocate Service (TAS) when the case meets TAS criteria and can't be resolved the same day. The definition of "Same Day Resolution" is within 24 hours. See IRM 13.1.7.5, Same Day Resolution by Operations, for situations that meet the "Same Day" definition. Do not refer same day cases to TAS unless the taxpayer asks to be transferred and the case meets TAS criteria. Refer to CABIC - TAS Criteria Determinator Tool to help determine whether a taxpayer should be referred to TAS. When you refer cases to TAS, prepare Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), via AMS (or Form 911 if AMS is not available or you are not an AMS user) and refer to TAS. Example: If the only issue is a refund, an explanation of the process and time frame for receipt of the refund may result in the taxpayer agreeing that the hardship can be relieved by the systemic release of the refund and would be considered a same day resolution. Exception: See IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria, for information on cases that TAS will no longer accept. When referring taxpayer inquiries to TAS, you must notate on the Form 911, Section III, boxes 7, 8 and 9: The TAS Criteria Number - box 7, see IRM 13.1.7.3, TAS Case Criteria. The actions taken to help resolve the issue or the reason why you were unable to resolve the issue - box 8. The specific circumstances of the hardship - box 9. A delay is defined as a lapse of more than 30 days from the date of the taxpayer's initial inquiry, or from the end of the prescribed/normal processing period, whichever is later (e.g., a tax question, request for installment agreement/adjustment of tax, a refund not received six weeks after the return posts to Master File.). "More than 30 days" begins on the 31st day following the initial inquiry, or on the 31st day beyond normal processing of the return or issue in question. See IRM 13.1.7-1, General Response Time Guidelines, for more information. Remember that normal processing time, in some instances, may be as long as 45 to 90 days or longer, e.g., innocent spouse claims. Transmitting/routing procedures for the electronic version of Form 911 (e-911) are: Every Form e-911 routes directly to TAS. AM Managers do not review the e-911. Internally referred cases not meeting TAS case criteria will be returned to the function once received by TAS, with Local Taxpayer Advocate (LTA) approval. TAS will work to educate the function on why the case did not meet TAS criteria and how the function could have addressed the issue. The LTA will determine if the incorrect referral is an anomaly or meets systemic burden criteria. Your manager may add comments before routing a returned Form e-911 back to you. You must monitor all of your inventories (AMS, paper, CII) for returned/rejected Form 911/Form e-911. If the Form e-911 is returned as not meeting TAS criteria, follow referral procedures in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442. Advise the taxpayer that TAS cannot provide a specific date that their case will be assigned, but it should be within the next thirty (30) days. Avoid giving taxpayers a false sense of confidence that TAS has the authority to immediately fix or provide relief for all problems. Take a conservative approach when a taxpayer's inquiry meets TAS criteria. Each time the taxpayer is contacted by TAS, they will be given a follow-up date. Explain that TAS contacts related to their inquiry can come from an area code they are not familiar with. TAS expedites contacts where the taxpayer has indicated an urgent circumstance. Advise the taxpayer they should only contact TAS for any updates or additional information. If the taxpayer calls IRS, they will be referred to the TAS contact number. Encourage the taxpayer to visit www.taxpayeradvocate.irs.gov to learn more about TAS. Note: The taxpayer may call after the 30-day timeline has passed without contact from the TAS case advocate. Perform the necessary research of the taxpayer's account to determine the status of the e-911. Sending multiple e-911 requests to TAS will not expedite the taxpayer's request for assistance. Do not resubmit another e-911 request for TAS assistance if: The original e-911 submitted is still pending review by TAS. AMS shows a TAS case has been created, even if the taxpayer has not been contacted within 30 days. Provide them an update on the status of their e-911 based on your research. Inform the caller that TAS is working requests expeditiously and will be notified by TAS if their inquiry is accepted or rejected. Once a request for assistance (AMS e-911) meeting TAS case acceptance criteria has been sent to TAS, additional e-911s should not be sent until 30 days have elapsed since the original e-911 was sent. Do not refer the issue/case to TAS if: You can take steps to resolve the problem within 24 hours (see paragraph 3 above) on the same day that you determine it to meet TAS criteria. The complaint or inquiry only questions the constitutionality of the tax system. The focus of the taxpayer's inquiry solely involves frivolous tax strategies intended to avoid or delay the filing of federal tax returns or paying of federal taxes. The case has simply aged more than 30 days and the taxpayer has not made a follow-up call. The 30-day period has passed since being referred to TAS, but there is an AMS history showing the previous e-911 has been rejected related to the same issue and circumstances. Provide this update to the taxpayer and inform them that they will receive notification of such in the mail or by phone from the IRS. TAS assigns individual toll-free telephone numbers to TAS case advocates. The individual toll-free number of the case advocate is given to the taxpayer or authorized third-party when a case is established in TAS. You may receive calls from taxpayers who need assistance due to misplaced or forgotten toll-free numbers. If you receive an inquiry on a case that is open in TAS and the taxpayer is calling within the 30-day timeframe since the case was established, advise the taxpayer to wait until the time frame expires to receive a response from the case advocate. For AMS users assisting taxpayers with an open TAS case, the individual case advocate toll-free number displays on the 911 screen on AMS. Advise the caller of the advocate's toll-free number only if the case was established prior to the 30-day time frame. Note: If the toll-free number is inaccurate, refer to the Local Taxpayer Advocate Offices Directory For non-AMS users, refer the taxpayer to the NTA toll-free number at 877-777-4778. When referring the caller to a case advocate only provide the case advocate's title (Mr., Mrs., Ms., etc.) and the last name of the advocate. If you receive an inquiry about an issue that is resolved or is in the process of being resolved, try to provide the taxpayer with as much information as possible about the status of their account on IDRS and inform the taxpayer when they will expect to receive a response from TAS. Generally, this may take up to 30 days. Advise the taxpayer they can call the toll-free TAS telephone number at 877-777-4778 if they are dissatisfied with the service received. An employee who is not trained on a topic would follow IRM 21.3.5.4.1, When to Prepare a Referral. If you receive an inquiry about a closed TAS case, refer the taxpayer or representative to the NTA toll-free number at 877-777-4778 or TTY/TDD 800-829-4059. Trained CSRs at this number assist the taxpayer. For more TAS information, see IRM 13, Taxpayer Advocate Service. TAS criteria are also presented on Servicewide Electronic Research Program (SERP), under IRM Supplements-Job Aid Book. Complete TAS information is on SERP under Local/Sites/Other. Note: Generally, a case meeting TAS criteria is worked at the site receiving the contact (in-person, telephone call, or correspondence.) Exceptions to this rule are in IRM 13.
Operations Assistance Requests (OARs) Accounts Management Guidelines
21.1.3.18.1 (11-05-2024) Operations Assistance Requests (OARs) Accounts Management Guidelines 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, for further information about Form 12412, OAR processing and procedures. Misrouted OAR: If an AM campus receives a misrouted OAR from TAS, the campus liaison will reject the case within three (3) workdays of receipt, or within one (1) workday on expedited requests and/or requests with Criteria Codes 1-4. A misrouted OAR from a TAS advocate includes: • Cases sent to an incorrect office or function, • Cases sent to an incorrect campus, • Cases that are not worked within the AM organization (i.e., compliance cases), • Cases not worked in the same AM organization (Examples: IMF cases must not be routed to sites identified as BMF only. AM TPR cases must not be sent to AM Adjustments. Refer to TS CAS Addendum). AM will only work the case through conclusion if the receiving IMF or BMF campus works the issue identified on the OAR. Reassigned OAR: If the AM campus (IMF or BMF) cannot work a case due to a specific reason (i.e., program centralization, International, IRC 965, etc.), but the case can be worked within their campus, the employee will notify the AM liaison, who will update/edit the OAR and reassign the case to the applicable AM area within their service center. The liaison must notify the TAS advocate of the reassigned case. Note: It is the campuses' responsibility to ensure the OAR is worked at their site if the case is properly opened there. If the OAR is routed to the incorrect Taxpayer Services TAS Liaison, office, or campus location because the routing information on the addendum has changed but has not been updated by Taxpayer Services, the Taxpayer Services TAS Liaison will route the OAR to the new liaison, office, or campus location within their service center and provide the assigned TAS advocate and new liaison with the new routing information. When working an OAR case through CII and the OAR is the only open AM control, the active OAR base must always be closed with the category code of the work type (i.e., XRET, IDTX, or TPRQ) so that closed cases are counted correctly. If the ATAO case creates a multiple AM CII base on a TIN, the ATAO base must be closed as MISC. A new feature, the "Close as MISC" button, has been added to AMS to address this issue. Located on the CII Case page of AMS, this button allows the user to close the secondary case on both CII and IDRS with category code "MISC" . This will exclude the secondary ATAO base from the closed case count. For full details on CII procedures, see IRM 21.5.1.5.1(17), CII General Guidelines. 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. Reminder: Sufficient documentation must accompany manual refund requests as outlined in IRM 21.4.4.5(8), Preparation of Manual Refund Forms, or the Submission Processing Accounting Function will reject the manual refund request. If TAS requests a manual refund, adjust the account as appropriate, and issue the manual refund. See IRM 21.4.4, Manual Refunds. Exception: If TAS requests a manual refund and there is an open control assigned to a holding queue, if no other action is requested or required by AM, AM will provide TAS with written approval to issue the manual refund. AM will complete Section VI (1a) of Form 12412 - Assistance Action Completed, providing the amount of the overpayment and the interest start date, if interest is due on the refund. See Delegation Order No. 13-2 (Rev. 1), IRM 1.2.2.13.2, and Delegation Order No. TAS 13-2-1, IRM 1.2.2.13.2.1. If TAS asks for permission to issue a manual refund, adjust the account as appropriate, placing a hold on the credit to prevent a duplicate erroneous refund, and advise TAS of the amount of the credit available and the interest start date, if interest is due on the refund. 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). Note: TAS will not authorize a refund release or request a manual refund for an overpayment that is being held when Integrity and Verification Operations (IVO) or Criminal Investigation (CI) involvement is evident. If TAS believes a refund should be released or a manual refund requested, they must work with IVO or CI before requesting any action on the account.
Informant Contacts
21.1.3.19 (11-15-2023) Informant Contacts Customer Service Call Sites and Taxpayer Assistance Centers (TAC) will follow the informant contact procedures outlined below. An informant who wishes to report possible instances of federal tax fraud by another individual must complete Form 3949-A, Information Referral, or provide this information via a letter. A whistleblower who intends to provide information and claim an award, must complete Form 211, Application for Award for Original Information. CAUTION: Following the chart below, based on the caller's statement, do not advise the caller to complete Form 3949-A if: CALLER STATES REFER TO: Identity theft involving misuse of their own TIN (SSN/ITIN) IRM 25.23.12.2, Identity Theft – Telephone General Guidance or IRM 21.3.4.28 Identity Theft Issues They had a problem related to their own tax return and tax return preparer See IRM 25.24.1.3, Identifying Potential RPM Issues for Telephone Assistors/Taxpayer Assistance Center (TAC) Assistors They received a Duplicate TIN soft notice and wants to inform on the other taxpayer claiming the exemption or Earned Income Tax Credit (EITC) Instructions in IRM 21.5.10.4.2(6), Exam Soft Notices CP87A, CP87B, CP87C, and CP87D Informant referrals are no longer received "live" over the telephone. This is now a self-service line with no live assistance. If you receive a call from an informant, who wishes to report an alleged violation of the federal tax laws, you must take the following actions: Thank the caller for offering to provide information alleging a violation of the federal tax laws. Advise the caller that this information is no longer received "live" over the phone and that they must complete Form 3949-A, Information Referral, to provide information, or submit information via a letter. Advise the caller that the Form 3949-A may be obtained at irs.gov, or they can submit a letter containing the information (information to include in the letter is shown in table below under Option 2). If the caller does not have web access (internet) or does not want you to order the form (is apprehensive about providing name and address), advise the caller to call 800-829-0433, Tax Fraud Referral Hotline. Advise the caller that, at this number, they will be provided a script with the following options/prompts as shown in the chart below: Tax Fraud Referral Hotline Option 1 - "You may obtain Form 3949-A by going to the IRS website at www.irs.gov, and selecting Forms and Publications" . Option 2 - "If you choose to write to us to report tax fraud and abuse, please provide all the information you have, including the following, if available:" Name and address of the individual or business the caller is reporting. Taxpayer Identification Number (Social Security Number or Employer Identification Number if the report concerns a business) of the individual or business the caller is reporting. A brief description of the alleged violation, including how the caller became aware of, or obtained the information. Tax Years involved and the estimated dollar amount of any unreported income. Name, address, and daytime telephone number for the caller. (This information is not required to process the report, but would be helpful if provided.) Indicate if there are any records available to support the allegation. Indicate if the individual, who the caller is reporting, is considered dangerous. Send letter to: Internal Revenue Service, PO Box 3801, Ogden, UT 84409. Do not complete the Form 3949-A. If the caller insists on speaking to someone about the potential fraud allegation, advise the caller to provide their telephone number on the Form 3949-A or correspondence so that the investigating official can contact them. However, do not offer the caller a time frame in which they may be contacted about the investigation. If the informant expresses intent to be a whistle blower or claim an award, advise the caller they can request the Form 211, Application for Award for Original Information by going to the irs.gov website. When you receive informant information via correspondence, mail the letter to the address below. Information attached to a CII case can be routed following information in IRM 21.5.1.5.2(7), Cases Currently Assigned in CII. Internal Revenue Service 1973 N Rulon White Blvd. Mail Stop 6273, Attention: Entity Ogden, UT 84404
Oral Statement Authority
21.1.3.20 (11-05-2024) Oral Statement Authority Oral statement authority is acceptance of a verbal request for account adjustment without written documentation or for account information without written request. Authenticate caller's identity before providing tax account information or taking account action. See IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. The authority to accept oral statement(s) was established to close account inquiries on-line. This authority also applies to accepting taxpayer/authorized third-party verbal statements while on-line and then inputting an adjustment later. If possible, complete on-line adjustments while taxpayer or designee is on the phone. Reminder: Review ALL AMS notes for suspicious activity prior to providing any account information verbally or taking any account actions, including updating an address. Oral statements are accepted by all functions in the IRS for the following open account/adjustment issues: Address changes - See IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, including corrections for spelling or typographical errors. Note: Only the taxpayer may change the address. An authorized POA must submit Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, to update the address. Other BMF Entity changes - See IRM 21.7.1.4, Business Master File (BMF) /Non-Master File (NMF) Adjustment Procedures. Corrections to the primary name line or name control can be made for spelling errors, incomplete names, and missing or incorrect suffixes. Note: Do not update a second name line or in care of name line, or any part of the entity on a cross-reference TIN, on a phone call. Advise the caller to submit Form 8822-B, Change of Address of Responsible Party - Business. It does not meet the criteria for oral statement authority to update the entity. Other IMF Entity Changes - You can make name, TIN, and ITIN corrections after complete research. This includes invalid TIN problems such as name and TIN corrections and refund releases, as well as spelling or typographical errors in the entity. See IRM 21.5.2.4.2, Adjustments With Oral Statement, IRM 21.5.6.4.17, I- Freeze, IRM 21.6.2.4.1.2, Re-sequencing Action Required, IRM 3.21.263.8.5, Merges Involving ITIN and IRM 3.13.5.83.11, ITIN Merge Procedures (ITIN to SSN merges). Note: Do not update a second name line or in care of name line, or any part of the entity on a cross-reference TIN, on a phone call. Advise the caller to submit Form 8822, Change of Address. It does not meet the criteria for oral statement authority to update the entity. Requests for changes in Language Preference to elect to receive certain types of written correspondence from the IRS in another language - See IRM 21.5.2.4.25, Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP). Requests to receive certain types of written correspondence from the IRS in an accessible format such as large print, braille or audio. See IRM 21.5.2.4.26, Form 9000, Alternative Media Preference. Substantiated math error protests – See IRM 21.5.4.4.4, Math Error Substantiated Protest Processing. Increase or decrease tax or credit(s) to the amount reported on the original return. Unsubstantiated math error protests - See IRM 21.5.4.4.5, Math Error Unsubstantiated Protest Processing. Increase or decrease tax or credit(s) to the amount reported on the original return. Adjustments to the Recovery Rebate Credit - See IRM 21.6.3.4.2.14.1, Recovery Rebate Credit- Adjusting the Credit. Withholding Tax Credit - See IRM 21.6.3.4.2.2(9), Withholding (W/H) Tax Credit. Earned Income Tax Credit (EITC) – See IRM 21.6.3.4.2.7.13.1, EITC Math Error Reply. Correction of EITC to the amount claimed on the original return. Credit transfers – See IRM 21.5.8.2, Credit Transfers Overview. Transfers of any amount between related and non-related accounts must be confirmed by the taxpayer. For example, the taxpayer can confirm the payment (date, amount, etc.) or can verify audit trail (DLN) from back of check. Lost, Stolen, Destroyed or Not Received refund claims – See IRM 21.4.2.4, Refund Trace Actions. Undeliverable refund re-issuance – See IRM 21.4.3.5.3, Undeliverable Refund Checks. No dollar limitation. Freeze releases resulting in a refund – No dollar limitation. Note: Not all accounts should be updated. Before releasing a refund or updating an address under Oral Statement Authority, review all freeze code conditions on the account to determine what actions can be taken. Refer to IRM 21.5.6.4, Freeze Code Procedures. Account actions taken as required to resolve TPP issues in IRM 25.25.6, Taxpayer Protection Program. Credit elect reversals – IMF only. See IRM 21.4.1.5.6, Credit Elect Problems. Note: BMF credit elect cannot be revoked. See IRM 21.7.4.4.5(1), Estimated Tax Overpayment, Credit Elect - General. Penalty abatement - See IRM 21.5.2.4.9.2, Oral Statement and Penalty Relief Request. Customer requests that meet reasonable cause criteria and that do not exceed threshold/ceiling amounts. Federal Tax Deposit (FTD) penalties - See IRM 20.1.4.26, FTD Penalty Relief. Decimal point/transcription errors – obvious errors. This includes decimal point errors made by a customer when completing a tax form or by an IRS employee when transcribing a return or inputting an adjustment. Corrective actions can include increasing/decreasing assessments, and/or increasing/decreasing credits. Update the coverage checkbox for Affordable Care Act on Form 1040, Form 1040A and Form 1040EZ - See IRM 21.6.4.4.20.1, Coverage Check box for more information. Oral Statement Authority can also be accepted for claims for credit/refund after the Refund Statute Expiration Date (RSED) - See IRM 25.6.1.10.3.1.7, Offsetting the Amount of a Refund With a Timely Refund Claim with a Time-barred Adjustment, for specific instructions.
IMF and BMF Oral Statement Address Changes
21.1.3.20.1 (04-21-2025) IMF and BMF Oral Statement Address Changes Oral statement authority is the acceptance of a verbal request for account adjustment without written documentation or for account information without written request. 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. Note: When making an oral request for change of address using Revenue Procedure 2010-16, the taxpayer's full name, previous address, and SSN, ITIN, or EIN must be provided. Additional authentication must be conducted if the information cannot be provided. Exception: A request made by a POA does not fall under Revenue Procedure 2010-16 and will not qualify for an address change update under Oral Statement Authority. Advise the caller to file Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, as appropriate. Note: When updating address records through oral statement, advise the taxpayer to change their address at their local post office. Taxpayers can also visit USPS.com for information on changing their address. Once a taxpayer states they have an address change, discuss with the taxpayer whether the address change is permanent or a temporary address change (e.g., student at college). If the taxpayer indicates a temporary address change, do not update the address on master file. Note: Oral statement applies when the taxpayer makes a request to change their address, or, if during the contact, the taxpayer states their address has changed. 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. 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 TE/CSR 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. A Large Corporation Indicator (LCI) is on the account. See IRM 21.7.1.4.11.4, Campus Contacts for Large Corp Cases, for how to locate this indicator. Route to the appropriate Large Corp unit per IRM 21.7.1.4.11.3, Routing Large Corp Cases and Inquiries. An unresolved ID Theft Indicator (971 AC 522, MISC code IDTCLM/IDTDOC without a CLSIDT) or an open control with BID1, BID2, or BID3. TC 971 AC 524 MISC code EINFAB or EINFB2 on CC: ENMOD/BMFOLE. TC 810 with Responsibility Code 5 on an account impacted by identity theft. -Q freeze code on CC: TXMOD/BMFOL An open RICS control assigned to 1481055555 with category code TPPI and a history showing potential identity theft. The acronym FDIC (Federal Deposit Insurance Corporation) present in any of the name lines. 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.
Oral Statement Documentation Requirements
21.1.3.20.2 (12-11-2024) Oral Statement Documentation Requirements 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. Note: The IAT Address Tool or the AMS Update Contact tool can be used for entity changes such as address changes, telephone numbers, etc. Note: When using the AMS Update Contact tool or the IAT tools to initiate entity changes meeting Oral Statement Authority, you do not need to update the remarks section to reflect the Oral Statement verification items listed below, with the exception of an oral statement address change which will require full remarks listed below in a through i, depending on your scenario. N - in SDA field, indicates no source document is attached. Y - Source Document Attached. DV - indicates all identity authentication items were verified and the requester is the taxpayer or an authorized third-party. T - indicates inquiry received by telephone. C - indicates inquiry received by correspondence. W - indicates inquiry received in TAC. Caller identity - follow the table below: If Then Single taxpayer Input "taxpayer" or "TP" Joint return Input first name of spouse calling in (at least the first letters or an abbreviation, e.g., Jane or Robt.) Business account Indicate position within corporation, partnership or other Business Entity, and first initial of first name and entire last name, e.g., Pres.–Name, or Ptr.–Name Power Of Attorney (POA) Indicate (POA) and provide either name (first initial or first name and entire last name) or the representative (CAF) number, e.g., POA–Name or POA–210012345R Other third-party 1. Indicate name and relationship to caller, e.g., relative, neighbor, friend, Oral Disclosure Consent (ODC), Third-Party Designee, etc. 2. Input phone number of third-party. 3. Advise caller that you will notify taxpayer of adjustment action, if any. Remarks - briefly explain reason for adjustment action or credit transfer or other change or correction. Telephone number of taxpayer. If unwilling to provide number (e.g., unlisted number), indicate NO number. 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: SD - source document. C - correspondence. Signer identity - see paragraph (2) above. Remarks - "per letter" or other justification. DO NOT input any adjustment or change with oral statement if any doubt exists. Do thorough research to determine whether an adjustment or change can be made. If oral statement is not appropriate, ask taxpayer to submit documentation to support request.
Tolerances
21.1.3.21 (06-02-2014) Tolerances Processing and adjustment tolerances allow adjustments (below certain amounts) without requiring verification of return line items. Most processing or adjustment tolerances relate to claims or other correspondence (informal claims). When working correspondence, if adjustment tolerance for an issue is lower than oral statement authority for the same issue, see IRM 21.5.1.4.12, Tolerances. Tolerances within the Collection program (deferral levels) set the parameters for working certain cases. In order to abate penalties for reasonable cause, there are specific oral statement authority levels (OSA) for accepting requests by phone. The Reasonable Cause Assistant (RCA) must be used per IRM 21.2.2.4.5.1, Reasonable Cause Assistant. While there are threshold ceilings for abating penalties, it is important to remember there is no threshold ceiling for First Time Abate (FTA) or penalty abatement denial. If the account meets the abatement threshold ceiling, RCA will display a message indicating the request must be submitted in writing, which includes requests received by fax. For more detailed information on this see IRM 21.5.2.4.9.2, Oral Statement and Penalty Relief Request and IRM 20.1.1.3.6.4, Oral Statement Ceiling Exceeded, for further information.
Voluntary Disclosure Practice
21.1.3.22 (10-03-2022) Voluntary Disclosure Practice The Voluntary Disclosure Practice is a long-standing practice of IRS Criminal Investigation (CI). This long-standing practice has evolved over time, resulting in the current Voluntary Disclosure Practice announced on November 20, 2018. The Voluntary Disclosure Practice is a compliance option for taxpayers who have criminal exposure due to their willful tax and tax-related noncompliance. Refer taxpayers or representatives to IRM 9.5.11.9, Voluntary Disclosure Practice for submission and eligibility information. If a U.S. person has willfully failed to comply with tax or tax-related obligations, submitting a voluntary disclosure may be a means to resolve non-compliance and limit exposure to criminal prosecution. CI takes timely, accurate, and complete voluntary disclosures under consideration when determining whether to recommend criminal prosecution. A voluntary disclosure will not automatically guarantee immunity from prosecution; however, a voluntary disclosure may result in prosecution not being recommended. Note: Taxpayers who did not commit any tax or tax related crimes and do not need the Voluntary Disclosure Practice to seek protection from potential criminal prosecution can continue to correct past mistakes by filing amended or past due tax returns. The Voluntary Disclosure Practice begins with Criminal Investigation (CI). Taxpayers use a two-part process to first seek clearance and then to make a voluntary disclosure. Taxpayers must complete and submit Part I of Form 14457, Voluntary Disclosure Practice Preclearance Request and Application, to request preclearance from CI. Taxpayers submit Part I by either fax or mail. Preclearance serves to provide an indicator of timeliness. If the taxpayer's noncompliance is already known to the IRS or the IRS has commenced an examination or investigation, then preclearance will not be provided. Preclearance determines the taxpayer's eligibility but does not guarantee preliminary acceptance into the practice. After a taxpayer receives preclearance, the taxpayer must submit Part II of Form 14457 within 45 days. CI reviews the submission on Part II of Form 14457 and determines if the taxpayer may participate in the Voluntary Disclosure Practice. If approved to participate, CI will provide the taxpayer with a Preliminary Acceptance Letter, and CI will forward the taxpayer's Form 14457 to a civil section of the IRS. CI will not process tax returns or payments. If an applicant has received a Preliminary Acceptance (Part II) approval from IRS-CI and would like to make a payment before the case is assigned to an examiner, payments can be sent to the LB&I Austin unit at the following address: Internal Revenue Service 3651 S. IH 35 Mail Stop 1919 AUSC Austin, TX 78741 ATTN: Voluntary Disclosure Practice To ensure payments are properly posted to the taxpayer's account, all correspondence and payments must reference the "Voluntary Disclosure Practice." The taxpayer must include separate checks for each year clearly identifying taxpayer name and taxpayer identification number, the year to which the payment relates and "Voluntary Disclosure Practice." Only payments should be sent to this address. Note: The Voluntary Disclosure Practice does not apply to taxpayers with illegal source income. Income from activities determined to be legal under state law but illegal under federal law is considered illegal source income for purposes of the Voluntary Disclosure Practice. Once the taxpayer's case is assigned, the civil examiner will contact the taxpayer. Taxpayers or representatives must provide tax returns and other documents to the examiner upon contact. Taxpayers or representatives with an urgent procedural matter relating to the civil disposition of a voluntary disclosure may contact the Voluntary Disclosure Hotline at (267) 466-0020. Hotline personnel will only answer procedural questions and will not provide tax advice or provide opinions on hypothetical situations. Taxpayers or representatives with questions concerning preclearance must call Criminal Investigation at (267) 466-0020 or e-mail vdp@ci.irs.gov. IRS personnel who receive questions from taxpayers or representatives about the Voluntary Disclosure Practice must direct any inquiries to www.irs.gov/vdp.
Scams (Phishing) and Fraudulent Schemes
21.1.3.23 (10-01-2025) Scams (Phishing) and Fraudulent Schemes Scammers may contact the public by telephone, text message or e-mail to solicit money or financial information. This type of scam is called phishing. Phishing is the act of sending an e-mail or text message to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft. Phishing scammers may claim to be working for or on behalf of the IRS. They may indicate that they can help the victims file amended tax returns in an attempt to receive tax refunds, to get personal financial information, or Social Security numbers that can be used to steal the victims' identities or financial resources. The IRS does not ask for personal identifying or financial information in unsolicited electronic mail (e-mail), telephone calls, text message or postal mail. If you receive a call from a taxpayer about receiving a suspicious, bogus, or phishing e-mail that claims to be from the IRS, advise the taxpayer: Do not open any attachments. Do not reply. Forward the e-mail to the electronic mailbox, phishing@irs.gov. Delete the e-mail after forwarding. This is an electronic mailbox established by the IRS for taxpayers to send information about suspicious e-mails they receive which claim to be from the IRS. The internet header has more information to help locate the sender. If you receive a questionable e-mail via your IRS e-mail address meeting the criteria identified in (1) through (4) above, send the original e-mail to the electronic mailbox phishing@irs.gov as an attachment to ensure the relevant metadata remains intact. Do not open any attachments to questionable e-mails or click on any links which may contain malicious code that will infect your computer. After you have forwarded the e-mail or header information, delete the message. If a taxpayer contacts the IRS and suspects fraudulent use of the IRS name or questionable organizations claiming to be working on behalf of the IRS, (other than the phishing e-mail or text message scam claiming to be from the IRS) provide them with the information to contact the Treasury Inspector General for Tax Administration. (TIGTA) Note: You can also refer the caller to www.irs.gov, key word "scams" , for more information on the topic. Caution: Regardless if the taxpayer was contacted by e-mail, telephone, text message, or in person: Do not speculate on any aspect of the situation Do not speculate on any possible scams or relay any info on previous scams Do not provide any other advice other than the TIGTA phone number Do not agree or disagree with the taxpayer that the contact may have been fraudulent Do not look up employees in any system to confirm or deny they are employed here or release any information on them Exception: If the taxpayer is calling to verify the identity of the Revenue Officer (RO) as an IRS employee: Advise the taxpayer the IRS has a system in place to verify the RO's identity as an IRS employee, Inform the taxpayer you will transfer them to the Physical Security Office who will ask for the RO's 10-digit identification number to verify their identity, and Transfer the call to UCCE extension 3285 or direct dial via Finesse 413285. Taxpayers with internet access will be given the website address to report details of the incident directly to TIGTA. They can click on the red link labeled "Report Waste, Fraud, and Abuse" and then "IRS Scams and Fraud" to provide the information. They will be asked to provide information such as: Was there a financial loss? Was personal or sensitive information provided? The site also contains informative links to press releases that contain current impersonation scams known to TIGTA. For taxpayers without internet access who have suffered a financial loss, TIGTA can also be reached at 800-366-4484. Information can also be mailed to Treasury Inspector General for Tax Administration Hotline, PO Box 23291, Washington, DC 20026. All contact methods must include as much detail of the incident as possible as well as the taxpayer's contact information. In some cases, TIGTA may contact the taxpayer for more information; however, the outcome of the investigation cannot be provided. You can make taxpayers aware that the IRS Compliance function does make outgoing calls but that the IRS will not call you if you owe taxes without first sending you a bill in the mail. Advise taxpayers to always call the IRS toll-free number if the identity of a caller is questionable. Research the account only if the conversation with the taxpayer leaves any doubt there may be an issue, such as receipt of a notice, knowledge of a prior tax balance, or they request you to verify account information to ensure there are no outstanding issues that need to be resolved. If research shows the taxpayer has a balance due on the account, follow normal procedures in IRM 5.19.1, Balance Due, to help resolve the balance due condition. For notice status accounts, transfer calls relating to payments and notices to the Voice BOT. Follow IRM 21.1.1.3.1(5) for appropriate transfer numbers and suggested verbiage to use. For all other taxpayers (e.g., PPS, BMF, International and ACS status codes), follow IRM 21.1.1.3.1(8) Accounts Management (AM) Customer Service Representative (CSR) Duties Handling Accounts with Balance Due/Missing Returns, on where to transfer the call. Note: Beginning April 10, 2017, the IRS began private collection of certain overdue federal tax debts. More information is on the Private Debt Collection page on irs.gov (Search: Private Debt Collection) where they can verify the assigned private collection agency and contact information. Also report any incidents to Situational Awareness Management Center (SAMC) using the "Report a New Physical Incident" tab on the Incident Entry Form. See IRM 21.1.3.19, Informant Contacts, for guidance on information received from an informant reporting possible instances of federal tax fraud by another individual.
Calls and Faxes from Return Integrity and Verification Operations (RIVO) to Employers
21.1.3.24 (10-03-2022) Calls and Faxes from Return Integrity and Verification Operations (RIVO) to Employers Employees with the Return Integrity and Verification Operations (RIVO) must contact employers via phone and/or fax to confirm the validity of income and/or income tax withheld that is reported on income documents (Form W-2, Form W-2G, Form 1099, etc.). When the contact is by fax, each fax consists of: A cover sheet with the Department of Treasury/IRS Seal. A Department of Treasury/IRS letter. One or more sheets listing various employees for which income and/or withholding needs to be verified. If you have contact with taxpayers or employers and receive questions about whether the IRS sends faxes or makes phone calls to verify wages, income and/or federal withholding for employees, please advise the caller that these are legitimate inquiries.
Source: official text