Internal Revenue Manual
IRM 8.1.6 — Disclosure, Security and Outside Contacts
Part 8. Appeals
Chapter 1. Appeals FunctionSection 6. Disclosure, Security and Outside Contacts 8.1.6 Disclosure, Security and Outside Contacts Manual Transmittal April 02, 2026 Purpose (1) This transmits revised IRM 8.1.6, Appeals Function, Disclosure, Security and Outside Contacts. Material Changes (1) This IRM incorporates Interim Guidance Memorandum, AP-08-0226-0005, Updated guidance for Multilingual Services and Over-the-Phone Interpreter (OPI) Service, dated 02-04-2026. (2) Made editorial updates (including grammar, spelling, citations, and links) throughout this IRM. Effect on Other DocumentsThis IRM supersedes IRM 8.1.6 dated March 10, 2025. This IRM incorporates IG AP-08-0226-0005, Updated guidance for Multilingual Services and Over-the-Phone Interpreter (OPI) Service, dated 02-04-2026. AudienceIRS Independent Office of Appeals Effective Date(04-02-2026)Steven M. MartinDirector, Operations Support
Program Scope and Objectives
8.1.6.1 (03-10-2025) Program Scope and Objectives Purpose: This IRM provides information for IRS Independent Office of Appeals (Appeals) employees on practice before Appeals, disclosure, third-party contacts, and multilingual services. Audience: Appeals employees. Policy Owner: Policy, Planning, Quality and Analysis (PPQ&A) is under the Director of Operations Support (OS). Program Owner: Appeals Policy is the program office responsible for providing technical and procedural guidance to the Appeals organization and is under the Director of PPQ&A. Contact Information: Appeals employees should follow established procedures on How to Contact an Analyst. Other employees should contact the Product Content Owner shown on the Product Catalog Information page for this IRM.
Background
8.1.6.1.1 (02-01-2024) Background All IRS employees, including Appeals employees, who have access to federal tax information (FTI), are responsible to protect it from unauthorized access, use, or disclosure. This IRM section provides an overview of when a disclosure is authorized. As stated in IRC 7803(e)(3), the Appeals mission is to resolve federal tax controversies without litigation on a basis that is fair and impartial to both the government and the taxpayer, promotes a consistent application and interpretation of, and voluntary compliance with, the federal tax laws, and enhances public confidence in the integrity and efficiency of the IRS. Appeals accomplishes its mission by considering protested and Tax Court cases and negotiating settlements in a manner which ensures Appeals employees act in accord with the Taxpayer Bill of Rights (TBOR) in every interaction with taxpayers. The TBOR lists rights that already existed 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 additional information about the TBOR, see Taxpayer Bill of Rights.
Authority
8.1.6.1.2 (02-01-2024) Authority The primary law governing the authority for disclosure of FTI is IRC 6103. This section establishes the confidentiality of returns and return information and prohibits any disclosure not authorized by the IRC.
Responsibilities
8.1.6.1.3 (02-01-2024) Responsibilities The Policy analyst shown on the Product Catalog page as the originator is the assigned author of this IRM.
Program Reports
8.1.6.1.4 (02-01-2024) Program Reports PPQ&A provides trends and data analyses and detailed summary reports for Appeals.
Terms and Acronyms
8.1.6.1.5 (02-01-2024) Terms and Acronyms See IRM Exhibit 8.1.1-1, Common Terms Used in Appeals, for common terms and definitions used in IRM Part 8. Terms listed in the exhibit are not included in the table. The table lists commonly used acronyms and their definitions: Acronyms Definitions CAF Centralized Authorization File FTI Federal Tax Information LITC Low Income Taxpayer Clinic OPI Over-the-Phone Interpreters STCP Student Tax Clinic Program
Related Resources
8.1.6.1.6 (02-01-2024) Related Resources Sources of guidance can be found in: IRC 6103, Confidentiality and Disclosure of Returns and Return Information 26 CFR 601 Subpart E Sections 601.501 through 601.509, Conference and Practice Requirements Rev. Proc. 68-29, 1968-2 C.B., 913, Witnesses at Conferences IRM 11.3, Disclosure of Official Information IRM 11.3.2, Disclosure to Persons with a Material Interest IRM 11.3.3, Disclosure to Designees and Practitioners IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements IRM 21.3.7, Processing Third-Party Authorizations onto the Centralized Authorization File (CAF) IRM 25.2.2.1.2(4), Authority Treasury Department Circular No. 230, (Circular 230) Regulations Governing Practice before the Internal Revenue Service, (31 CFR Subtitle A, Part 10) Publication 216, Conference and Practice Requirements Publication 947, Practice Before the IRS and Power of Attorney
Practice Before Appeals
8.1.6.2 (02-01-2024) Practice Before Appeals Appeals Technical Employees (ATEs) will verify the conference and practice requirements are met before disclosing confidential taxpayer information or allowing practice before Appeals. See IRM 8.1.6.1.6, Related Resources, for references of disclosure rules and conference/practice requirements.
Disclosure of Information - Department of Justice
8.1.6.2.1 (10-23-2007) Disclosure of Information - Department of Justice Tax returns and related data are open to inspection by a United States Attorney or an attorney of the Department of Justice only if they file a proper written application. See IRM 11.3.28, Disclosure to Federal Agencies for Administration of Non-Tax Criminal Laws. This procedure also applies to other Justice Department employees, such as Federal Bureau of Investigation agents. An application is unnecessary in a tax case that has been referred to the Department of Justice for prosecution, suit, or defense. An application signed by the Chief of the Organized Crime and Racketeering Section does not meet the requirements.
Disclosure of Information of a Confidential Nature
8.1.6.2.2 (02-01-2024) Disclosure of Information of a Confidential Nature Generally, confidential taxpayer information can only be disclosed upon a taxpayer's written authorization. Frequently encountered exceptions include: Representatives without a power of attorney (POA) or tax information authorization at a conference with the taxpayer, see IRM 11.3.3.3.2, Requirements for Oral Authorization; Estates, trusts, and receiverships may be represented by their trustees, receiver, guardians, executors, or regular full-time employees, see IRM 11.3.2, Disclosure to Persons with a Material Interest; Note: For disabled individuals, minors, and their durable POAs, see IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements. Committees of Congress, Treasury personnel outside the IRS, other federal agencies, and States, see IRM 11.3.4.3, Disclosure to Committees of Congress, IRM 11.3.22, Disclosure to Certain Federal Officers and Employees for Tax Administration Purposes under IRC 6103(h), and IRM 11.3.32, Disclosure to States for Tax Administration Purposes; Witnesses at Conferences, see Rev. Proc. 68-29, 1968-2 C.B. 913; Counsel of Record before the United States Tax Court, see IRM 11.3.2.5, Other Disclosure Authorities; Individuals who are not practitioners, as described, see IRM 11.3.2.4.1, Individuals; Certain limited collection information regarding one spouse pertaining to deficiencies on a jointly filed return, see IRM 11.3.2.4.1.1, Disclosure of Collection Activities with Respect to Joint Returns; A responsible person may obtain certain limited information about other persons assessed the trust fund recovery penalty (TFRP) for the same underlying tax, see IRM 11.3.2.4.14, Trust Fund Recovery Penalties; and When a whistleblower enters into an agreement pursuant to 26 CFR Section 301.6103(n)-2.
Disclosure of Information - Informants
8.1.6.2.2.1 (05-05-2016) Disclosure of Information - Informants The identity of informants or the existence of an informant in a case shall not be disclosed to a taxpayer or representative. If you are asked by a taxpayer or representative about the existence of an informant in a case, you are to respond that you can neither confirm nor deny the existence of an informant in any case. Before disclosing any information, either orally or in writing (for example, an Appeals Case Memorandum), that reveals the existence of an informant in a case, contact the Director, PPQ&A.
Authorizations to Disclose Information of a Confidential Nature - Forms 2848 and 8821
8.1.6.2.2.2 (09-25-2013) Authorizations to Disclose Information of a Confidential Nature - Forms 2848 and 8821 Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, or other documents meeting the requirements of IRC 6103(c) may authorize a third party to receive or inspect confidential taxpayer information.
Representatives Qualified to Practice Before Appeals
8.1.6.2.3 (10-23-2007) Representatives Qualified to Practice Before Appeals Qualifications to practice before the IRS are defined in Treasury Department Circular No. 230, (Circular 230) Regulations Governing Practice before the Internal Revenue Service, and 26 CFR 601 Subpart E Sections 601.501 through 601.509, Conference and Practice Requirements. Sections 10.7(c) and (d) of Circular 230 permit certain defined individuals to practice without enrollment in certain situations. Section 10.7(d) of Circular 230 permits the Commissioner, or a delegate, to authorize individuals otherwise ineligible to practice to represent another person in a particular matter. Students and law graduates working in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) under the direct supervision of an individual authorized to practice before the IRS may represent taxpayers under a special appearance authorization issued by the Director, LITC Program Office. See IRM 1.2.2.15.18, Delegation Order 25-18 (Rev. 5), 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 (IRS). The instructions to Form 2848 require that such students and law graduates attach a copy of the special appearance authorization letter. Students and law graduates who have been authorized to practice may, subject to any limitations set forth in the letter from the Director of the LITC Program Office, represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848.
Prohibitions of Federal and State Officials or Employees in Representing Taxpayers Before the Service
8.1.6.2.3.1 (10-23-2007) Prohibitions of Federal and State Officials or Employees in Representing Taxpayers Before the Service If a federal or state official or employee appears to be representing a taxpayer under circumstances indicating a possible violation of the Circular 230 provisions, IRS employees should advise such individual concerning the existence and content of Circular 230. See sections 10.3(h) and (i) of Circular 230.
Attorneys, Certified Public Accountants, Enrollees, Limited Practice, and Special Appearance Authorizations
8.1.6.2.3.2 (03-10-2025) Attorneys, Certified Public Accountants, Enrollees, Limited Practice, and Special Appearance Authorizations Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from an LITC if they cannot afford representation, as described in Publication 1, Your Rights as a Taxpayer. Practice before the IRS includes all matters connected with a presentation to the IRS relating to a client's rights, privileges, or liabilities under laws or regulations administered by the IRS. Such presentations include preparing and filing necessary documents, corresponding and communicating with the IRS, and representing a client at conferences, hearings, and meetings. An individual who practices is a representative. In order for the IRS to recognize an individual as a representative, they must present evidence of representational authority. The following publications and forms are useful sources of information concerning practice before the IRS and POAs. Treasury Department Circular No. 230, (Circular 230) Regulations Governing Practice before the Internal Revenue Service. Circular 230 is a pamphlet publication of 31 CFR Part 10. Publication 216, Conference and Practice Requirements. This publication sets out the rules applicable to recognition as a representative, including the requirements for POA. Publication 216 is a pamphlet publication of 26 CFR Subpart E sections 601.501 through 601.509. Rev. Proc. 2014-42 (for tax returns/claims for refund prepared and signed (or prepared if there is no signature space on the form) after December 31, 2015) and Rev. Proc. 81-11 (for tax returns/claims for refund prepared and signed on or before December 31, 2015) explains the limited practice rules applicable to tax return preparers who are not attorneys, certified public accountants, or enrolled agents. Rev. Proc. 68-29 explains the function of witnesses. Form 2848. The separately published Form 2848 instructions provide useful information concerning the validity of Form 2848. Form 8821. Form 56, Notice Concerning Fiduciary Relationship. IRM 1.2.2.15.18, Delegation Order 25-18 (Rev. 5), 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 (IRS). In the event an authorized representative is not evident from the case file, the ATE should make an effort to identify the authorized representative either by contacting the taxpayer, researching Integrated Data Retrieval System (IDRS) for a Centralized Authorization File (CAF) number via command code CFINK, or by any other means deemed appropriate. Special care should be taken to ensure that the rules of disclosure, as discussed in IRM 11.3, Disclosure of Official Information, are not violated when identifying an authorized representative.
Powers, Authorizations, Declarations - Form 2848
8.1.6.2.3.3 (06-27-2012) Powers, Authorizations, Declarations - Form 2848 While other statements can be used, Form 2848 is convenient. The form has declarations as to current qualifications. The form authorizes disclosures of information of a confidential nature. The form provides optional authorizations to perform various other acts for the taxpayer.
Disposition of Powers of Attorney and Tax Information Authorization
8.1.6.2.4 (01-02-2015) Disposition of Powers of Attorney and Tax Information Authorization When you receive a new Form 8821 or Form 2848 during the consideration of a case by Appeals, you should make a copy and forward it directly to the appropriate campus function for processing. Note: Refer to Form 2848 and Form 8821 to determine where to file the forms, and the attached instructions on each form for what specific information is needed. Each campus will process the forms for inclusion in their POA files. For more information, see IRM 21.3.7.1.9, Audience-Processing Sites (CAF Function).
Prohibition of Third-Party Contacts by Appeals
8.1.6.3 (02-01-2024) Prohibition of Third-Party Contacts by Appeals Per IRC 7602(c), Notice of Contact of Third Parties, third-party contacts by IRS personnel in connection with determining and collecting tax from taxpayers are governed by disclosure regulations as well as by certain notice and reporting requirements. Because Appeals employees are required to take a quasi-judicial approach in the way they handle cases, they are prohibited from performing investigative actions. Investigative action means actions required for fact-finding, to make inquiries with someone other than the taxpayer, or to verify the authenticity of an item. Examples of restricted investigative actions are making third-party contacts, conducting Accurint research, or obtaining a credit report to locate assets or verify financial information. Note: Art Appraisal Services (AAS) appraisers may require consultation with a third-party expert. See IRM 8.18.1.14, Disclosure of Valuation Requests and Third Party Contact.
Multilingual Services
8.1.6.4 (02-24-2026) Multilingual Services Translation services for taxpayers with limited English proficiency (LEP) are provided at the discretion permitted under Executive Order 1422, Designating English as the Official Language of the United States. IRM 22.31.1, IRS Language Services, gives guidance for implementing the Language Services (LS) Program throughout the IRS. The LS Program provides language assistance to LEP taxpayers. Other useful information is available on the Appeals Multi-Language Strategy web page.
Over-the-Phone Interpreters (OPI)
8.1.6.4.1 (03-10-2025) Over-the-Phone Interpreters (OPI) Effective July 1, 2025, the IRS transitioned to Ad Astra, to provide over-the-phone interpreter (OPI) service. The Ad Astra OPI service provides interpretation assistance that helps employees talk with LEP taxpayers and offers a quick, easy, and efficient way to communicate with taxpayers through translators who speak many different languages. The Ad Astra OPI service is free to taxpayers and available 24 hours a day to all Appeals employees who have contact with taxpayers. Federal Acquisition Regulation (FAR) 52.224-2, Privacy Act, requires the OPI vendor/contractor to comply with the Privacy Act of 1974 (the Act) and the agency rules and regulations issued under the Act. All employees of the OPI vendor/contractor are bound under the performance of the contract with IRS to comply with and assume responsibilities under the Disclosure of Information safeguards. An Ad Astra Pocket Guide is available to assist you with using the Ad Astra OPI service. You will need the following pieces of information to access the OPI service: Toll-free phone number 877-384-4474 Your assigned PIN number If you have misplaced your Ad Astra PIN, or need to request a new PIN, visit the Appeals Multi-Language Strategy web page for the point of contact information. The list below provides tips for using OPI services: Speak in "first person" (as though you're talking directly to the taxpayer) Use short sentences Ask only one question at a time "Word for word" interpretation is often limited Avoid using acronyms The following table contains the steps for using the OPI service: Step Action 1 Dial 1-877-384-4474 2 Once connected, you will hear: "Welcome. For interpretation services, please say or enter your PIN followed by #." At the prompt, enter your unique OPI PIN, followed by the #. 3 You will hear: "Welcome to Ad Astra. Please select the language for interpretation services by speaking or typing the number. You can also speak or type zero at any time to leave the Quick Dial list and choose another language." At the prompt, enter the designated language code digit: 1 for Spanish 2 for Haitian Creole 3 for Mandarin 4 for Russian 5 for Portuguese 6 for Arabic 7 to speak with an operator 0 for any other language (say the language name or enter the first three letters on your keypad) Note: If you don't know the name of the language, press 7, and an OPI representative will help you. 4 An OPI services representative will come on the line. 5 Brief the interpreter on the general purpose of the call. Example: "This will be my first discussion with the taxpayer, so I want to make sure they understand the Appeals process and the general elements of innocent spouse relief." Summarize what you wish to accomplish. Example: "I want to make sure I understand the taxpayer's concerns and I will also explain the verification items I need from them." Give the interpreter any special instructions. Example: "I am going to be talking about payment options and specifically a Direct Debit Installment Agreement, through which the taxpayer's monthly payments are drawn directly from their bank account." Use Form 14162, Over-the-Phone Interpreter (OPI) Service Feedback, to provide feedback or report any problems encountered while using the OPI service. The form has a self-emailing feature that submits it directly to *TS M&P OPI. Please cc the Appeals OPI analyst.
Source: official text