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.

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.

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.

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:

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:

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:

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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.

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.

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:

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:

Civil Penalty and Trust Fund Recovery Penalty (TFRP) authorizations are posted onto the CAF and can be researched as follows:

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).

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.

For authentication related to ITIN application contacts, refer to IRM 10.10.3.3.1, Identity Proofing for Disclosure Guidelines for ITIN Data.

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.

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.

You can provide non-specific information to any caller, for example:

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.

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.

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.

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).

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:

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.

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.

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:

For more information on RAF, see IRM 21.3.9, Processing Reporting Agents File Authorizations.

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:

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:

Employees who need information to resolve a business account matter must be authorized by the business entity as follows:

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 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.

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:

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:

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.

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:

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.

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.

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:

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

If a taxpayer makes a suicide threat over the telephone:

The manager/lead will:

If a manager/lead is not available:

If a taxpayer makes a suicide threat in a "TAC" site:

If the taxpayer makes a suicide threat in written correspondence (this includes any form of written communication, such as Text Chat):

See IRM 11.3.34, Disclosure of Official Information, Disclosure for Non-Tax Criminal Violations, for additional disclosure information.

Procedures for reporting these include contacting:

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.

Unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute sexual harassment when:

Sexual harassment is:

Report the following situations directly to the nearest TIGTA office:

Report sexual harassment through:

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:

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:

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:

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.

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:

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.

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.

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.

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:

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:

Under the Privacy Act, the IRS protects taxpayers' rights by:

See IRM 10.5.6.6, Privacy Act Requests for Non-Tax Records, for information on requests made under the Privacy Act.

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.

When referring taxpayer inquiries to TAS, you must notate on the Form 911, Section III, boxes 7, 8 and 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:

Do not refer the issue/case to TAS if:

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.

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.

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:

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:

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.

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.

Oral statements are accepted by all functions in the IRS for the following open account/adjustment issues:

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.

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.

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.

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.

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.

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:

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)

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:

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.

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.

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:

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.