Form (Rev. ). Form (November ). Department of the Treasury – Internal Revenue Service. Consent for Third Party Contact. 2 Appointee. If you wish to name more than one appointee, attach a list to this form. Check here if a list of additional appointees is attached ▷. Name and. Instructions for Completing Form D for Penalty Proposals .. Form ,Third Party Contact Authorization Form, (if applicable). Case file.
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This section discusses IRM 4.
Income tax examiners and their managers should thoroughly acquaint themselves with the examination procedures and information contained in this IRM. Examiners and managers should also isr aware of the applicable procedures in the other Examination chapters outlined in 1.
Copies of forms and letters referenced in this chapter are generally not included as exhibits since the latest versions should always be used and they will be available in electronic format on the Multi-Media Website.
The first revision of this chapter will 11280 a complete identification of all mandatory procedures using irw, underlining, or other definitive marking. All examiners must perform their professional responsibilities in a way that supports the IRS Mission. This requires examiners to provide top quality service and to apply the law with integrity and fairness to all.
Providing all taxpayers with high quality service in all contacts is a primary area of emphasis for all Examination employees. Examiners should assist taxpayers in solving any tax problems identified during an examination, even if the problems are not associated with the examination. Assistance should be requested from Customer Service personnel, as needed, to expedite resolution of taxpayer problems.
Referrals should be made to appropriate Collection personnel if taxpayers have questions about current or past collection actions. Examiners should refer to IRM 4. The proper use of time is an essential element of a quality examination. Examiners are responsible for the day-to-day management of their cases and are accountable for completing their work in the least amount of time necessary to perform a quality audit.
Both the number of hours charged to a case and the span of time the case is open must be reasonable. Factors used to determine if the time charged and the length of time a case is open are reasonable include:. Guidelines for timely actions during each phase of the examination are contained in the relevant sections of this IRM.
In-process cases will be considered overage when they have been in status 12 started in excess of six months for office cases and twelve months for field cases.
Effective communication with taxpayers is a significant factor in conducting a quality examination and in minimizing taxpayer burden. All communication with taxpayers should be courteous, professional and clear.
In all personal contacts with taxpayers and representatives, examiners should always be courteous and professional. All taxpayer correspondence should be clear, concise, and professional, as well as adhering to legal requirements.
Where possible, all correspondence with taxpayers should be prepared using standard forms and letters, since the specific language in these documents has been approved for general use.
IRS Agent’s responsibility to taxpayer
All correspondence must contain an employee name, contact telephone number, employee identification number, and signature. Any original correspondence prepared by examiners should be approved by the group manager and such approval should be documented in the case file.
If correspondence is not individually approved, managers must develop for type of ongoing review process to ensure the quality of correspondence. Examiners have the ongoing responsibility to ensure that all irz rights are protected and observed, whether these rights are mandated ira statute or provided as a matter of policy.
The rights specifically covered in this subsection are not all inclusive, but rather are mentioned here to provide special emphasis or to highlight some of the new rights provided in RRA Honoring a valid power-of-attorney submitted by a taxpayer is always required unless the criteria for bypassing the power-of-attorney has been met see Power-of-Attorney for more information.
Specific requirements for examiners are outlined in section 2. Pre-contact Responsibilities and section 3 of this chapter. IRC Section extended the attorney-client privilege in noncriminal cases to communications 121880 taxpayers and other federally authorized tax practitioners. No equivalent confidentiality privilege existed prior to the enactment of this provision. This statute applies to any noncriminal tax matter before the Service or any noncriminal tax proceeding in Federal Court.
It does not apply to written communications between a federally authorized tax practitioner and certain representatives of a corporation in connection with the promotion of direct or indirect participation of a corporation in a tax shelter.
This provision is effective for privileged communications made on or after the date of enactment Corm 22, This for, that certain communications oral and written between federally authorized tax practitioners and taxpayers on or after July 22, may now be “privileged communications” within the meaning of the statute and may be withheld from the Service.
Federally authorized tax practitioners are individuals authorized to practice under 31 U. Questions about whether the privilege applies to communications with other individuals should be referred to Area Counsel. The statute is unclear about what specific tax advise is privileged; however, based on the conference report, it appears that information disclosed for the purpose of preparing a tax return would not be privileged.
This provision was not intended to provide tax practitioners with greater privilege gorm currently exists between attorneys and clients, so rules related to attorney client privilege should be used as a guideline.
Taxpayers or authorized tax practitioners may question whether specific communications are privileged. Examiners should follow existing procedures for requesting relevant tax return related information. When a urs of a federally authorized tax practitioner declines to provide testimony or documents based on IRC sectionconfidentiality privileges, the examiner should take the following actions:. Request a written statement from the federally authorized tax practitioner providing the reasons why the privilege is being asserted.
A case ceases to be a noncriminal tax matter before the Service, when the matter is referred to Criminal Investigation for assignment to a Special Agent. Once the case is no longer a noncriminal matter, the taxpayer or federally authorized tax practitioner can no longer assert IRC section privilege. Examiners should always inform taxpayers of the appeal rights available to them related to their examination. Examination policy requires that taxpayers are formally notified of their appeal rights and other related rights through the use of Publication 1, Your Rights as a Taxpayer, Publication 5, Appeal Rights and Preparation of Protests for Unagreed Cases, PublicationThe IRS Collection Process and NoticeHelpful Contacts for your “Notice of Deficiency”see specific instructions for notification in section 2, Precontact Responsibilities and section 8 of this chapter.
Frm taxpayer contacts made in the area by Examination with few exceptions require appeal right notification. IRC section e was expanded by the Taxpayer Bill of Rights 2 to provide abatement of interest when any assessment of interest on a deficiency is attributable in whole or in part to any unreasonable error or delay in performing a ministerial or managerial act.
For purposes of this provision, deficiency means a deficiency related to income, estate, gift, generation-skipping and excise tax. Group managers, Audit Accounting Aides, Specialists, Clerks, Reviewers, and any other employee involved in the Examination process, for a specific case, must also document their activities on Form Form must also be used to document activity on cases worked by Examination after assessment, such as audit reconsiderations and collection referrals.
It is critical that periods of inactivity, such as extended leave, training and details also be documented on Form Taxpayer requests for interest abatement should be referred to the Area Interest Abatement Coordinator for consideration. Examiners should also contact the Area Interest Abatement Coordinator with questions on interest abatement. Examiners are expected to consider collectibility during the pre-contact phase of examinations as a factor in determining the scope and depth see IRM 4.
Examiners should also take all possible steps to secure payment of agreed deficiencies resulting from examinations. A revenue procedure is being developed that will provide guidance on implementing this provision. However, before the publication of the revenue procedure, Appeals may accept such cases, on a case-by-case basis. Examiners should rely on the general guidelines in Rev. Section of the IRS Restructuring and Reform Act of requires that, wherever practicable, any notice relating to a joint return be sent separately to each individual filing the joint return.
For Examination notices issued by Area offices, the following notices or circumstances require the issuance of separate notices:. An examiner may become aware of address changes from information in the case file, such as transcripts or correspondence or from the taxpayer swhen address verification 1218 done see 1.
During the first contact either by telephone or in personthe examiner must verify that the known mailing address is still correct for each of the spouses.
Established address change procedures should be followed. Examiners will document the results of the address verification on Form The taxpayer name on all examination report s will always be the joint name as it appears on the return. Any other reference made to the taxpayer under examination, in other correspondence, must also be in the joint name.
For all notices required by statute, the name and address on the notice will be the joint name and the correct address for the primary taxpayer. The notice will be mailed to the primary taxpayer and a copy of the same notice will be mailed to the secondary taxpayer in a separate envelope, even fork the address is the same as the primary taxpayer.
The envelope addressed to the secondary taxpayer should be manually prepared. Section of the Internal Revenue Service Restructuring and Reform Act RRA 98 requires that during personal and telephone contacts and on all manually generated correspondence by an employee working tax related issues, an employee title e.
THOMAS F. DILULLO ESQ.
This requirement will ensure that taxpayers are able to contact the appropriate employee to address any further questions they may have about their tax matter. Section of RRA 98 requires a new approval process and criteria for use of pseudonyms by employees.
All correspondence generated by area Examination will be considered manually generated correspondence except for a office audit appointment letters, generated through the Centralized Files and Scheduling System at the service centers. Procedures for name and contact number on these office audit letters will remain unchanged.
All manually generated correspondence will provide the name, telephone number and unique identification number of the employee responsible for the examination. Procedures for determining the appropriate name and unique identification number if applicable on all other statutory notices can be found in the Statutory Notice.
No other number including commission number is authorized for use. Until all standard forms and letters currently used to communicate with taxpayers can be revised, examiners should write their unique identification number below their name on all correspondence. Ir the examination of returns in the area normally involves re-occurring contacts with a taxpayer by the same examiner, the examiner is not required to provide the taxpayer with an unique employee identification number during each telephone or personal contact.
This verification must be documented by the examiner on the Formdaily activity record maintained for each case file. If a case is reassigned to another examiner, the new examiner must also verify the employee identification data as described in 1 above.
Taxpayers have the right to expect that the information they provide will be safeguarded and used only in accordance with the law. Protecting taxpayer privacy and safeguarding confidential taxpayer information is a public trust.
No information will be collected or used with respect to taxpayers that is not necessary and relevant for tax administration and other legally mandated or authorized purposes. Information will be collected, to the greatest extent practicable, directly from the taxpayer to whom it relates see 12810.
Information about taxpayers collected from third parties will be verified to the extent practicable, with the taxpayers themselves, before a determination is made, using the information. Personally identifiable taxpayer information will be used only for the purpose for which it was collected, unless other uses are fom authorized or mandated by law.
Personally identifiable taxpayer information will be disposed of at the end of the retention period required by law or regulation. Taxpayer information will be kept confidential and will not be discussed with, nor disclosed to, any person within or outside the IRS, other than as irz by law in the performance of official duty.
Browsing, or any unauthorized access of taxpayer information by any IRS employee, constitutes a serious breach of dorm confidentiality of that information and will not be tolerated See 1.
Requirements governing the accuracy, reliability, completeness, and timeliness of taxpayer information will jrs such as to ensure fair treatment of all taxpayers. The privacy rights of taxpayers will be respected at all times and every taxpayer will be treated honestly, fairly and respectfully.
Employees are only authorized to access other employee accounts when 121800 assigned cases if they rorm not know the employee. Employees may have a need to access returns and return information when there is a need to know the information for their tax administration duties, but there is no formal assignment of a case, directly corresponding to the entity being researched. In instances where this type of research is required or when inadvertent access occurs in the performance of their duties employees may use FormTaxpayer Data Access Form, or other authorized forms to document these accesses.