IRM 5.1.18, Locating Taxpayers and their Assets provides guidance and information for revenue officers. The content includes information on how to access the national asset locator tool, real and personal property records, historical travel information, and credit bureau requests. The value and applicability of these taxpayer and asset locator procedures, services and sources depend upon the nature, complexity and the stage of each Collection investigation.

31 USC 3711(h), Collection and Compromise

603 of the Fair Credit Reporting Act 15 USC 1681a, Definitions; Rules of Construction

604 of the Fair Credit Reporting Act 15 USC 1681b, Permissible Purposes of Consumer Reports

IRC 6103, Confidentiality and Disclosure of Returns and Return Information

IRC 7602(c), Notice of Contact of Third Parties

IRC 6321, Lien for Taxes

IRC 6020(b), Execution of Return by Secretary

IRC 7609, Special Procedures for Third-party Summonses

Treasury Regulation 301.6323(f)-1, Place for Filing Notice; Form

The Director, Collection Policy is the executive responsible for the policies and procedures to be employed by Collection personnel.

Collection area directors, territory managers and group managers are responsible for ensuring compliance by Collection personnel with these procedures.

Revenue officers conducting research using the locator tools and processes discussed in this section will observe the Taxpayer Bill of Rights listed in Publication 1, Your Rights as a Taxpayer, particularly with respect to confidentiality and privacy. See IRM 25.27.1, Third-Party Contact Program and IRM 5.1.1.12, Third-Party Contacts for more information on third-party contacts.

Program Reports: Collection area directors and territory managers conduct operational reviews annually to evaluate program delivery and conformance to administrative and program requirements. Group managers use the Embedded Quality Review System (EQRS) to assist with periodic case and performance reviews as described in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid. Collection managers utilize reports from EQRS to provide information for managerial use in guiding revenue officers to locate taxpayers and their assets. Collection managers of employees with access to the FinCEN Query system conduct annual online reviews using the audit trail report.

Program Effectiveness: National Quality Reviews and consistency reviews are routinely conducted to measure consistency, efficacy, and compliance with policy and procedures. Trends reported in these reviews are used to promote and improve program effectiveness.

Collection managers verify program and procedural compliance through case consultations, case reviews, and performance reviews. Collection manager’s internal controls are detailed in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid.

There are several program controls developed to oversee the various programs referenced in this IRM:

This table below lists commonly used acronyms and their definitions.

IRM Resources:

Web resources:

The Internal Revenue Code (IRC) provides taxpayers specific rights. The Taxpayer Bill of Rights groups these rights into ten fundamental rights. See IRC 7803(a)(3). IRS employees are responsible for being familiar with and following these rights. For additional information about your taxpayer rights, please see Pub 1, Your Rights as a Taxpayer, or visit www.irs.gov/taxpayer-bill-of-rights.

You must comply with existing security and legal requirements regarding access to taxpayer data/information when you access taxpayer data, including locator services information. Relevant disclosure (IRM 5.1.18.2.1.1), privacy (IRM 5.1.18.2.1.2), and third-party contact procedures (IRM 5.1.18.2.1.3) apply when using these locator sources.

The national asset locator tool is an important resource for locating taxpayers or their assets. This tool provides the capability of searching several asset/locator services, credit bureau services, and tax law research services, including the following public records:

Servicewide Policy, Directives and Electronic Resources (SPDER) manages the national asset locator tool and contracts with various subscription search services. See https://irsgov.sharepoint.com/sites/raas/SitePages/Legal-and-tax-research-services-help-is-available.aspx.

Headquarters will issue an Interim Guidance (IG) Memorandum (memo) to provide the most up-to-date guidance about a particular subject.

Access Interim Guidance Directives from the Internal Management Documents Search Interim Guidance web page at https://imdtrack.web.irs.gov/search.aspx.

Determine if an IG Memo provides more up-to-date guidance about a particular subject when you search the IRM.

Consider adding the Internal Management Documents page to your list of internet favorites.

Knowledge Management has developed a Servicewide Knowledge Repository – The IRS Virtual Library. This library has floors for various operating divisions of the IRS. Collection has a floor on the virtual library. Seehttps://irsgov.sharepoint.com/sites/ETD-KMT-VirtualLibrary/SitePages/Collection.aspx. Consider adding this site to your list of favorites in your internet browser.

The Collection floor contains Knowledge Bases on topics related to collection. Each Knowledge Base has a section to engage with content creators and subject matter experts by using the sections on the page:

Each Knowledge Base contains books and chapters that provide subsections of the topic. The information found within Knowledge Management contains information such as job aids or other reference materials that support day-to-day duties.

The IRS has current corporate contracts for tax and legal research services. These services are managed by SPDER and provide the following:

These electronic research services are fully linked to cited references which allow access to all tax law research material from one place.

Follow the steps below if the information you seek is not reasonably available through the contracted subscription search services:

Local courthouse records often contain the most recent and accurate information regarding real and personal property, as well as other types of documents and information that merit or require official recordation.

Courthouse records checks can be conducted online if you have access to the index of transactions and copies of the actual documents. If the IRM requires a courthouse records check and you do not have the ability to research both the index and the actual documents online, make a field visit to perform a courthouse records check.

Make a field visit to perform a courthouse records check in-person prior to a seizure. See IRM 5.10.1.5.3.3, Equity Determination - Verify Ownership and Identify Encumbrances.

Treat all data secured from locator services as sensitive but unclassified (SBU) data.

Title reports provide the following information:

Secure a title report as provided in your area.

Limited Liability Company (LLC) Information is maintained by each individual state's Secretary of State, or equivalent, often in the same database as corporation records. These organizations provide information regarding the date of organization and the members and/or managers of the LLC.

Information available from state records may assist you in identifying if a taxpayer is liable for certain employment taxes. See IRM 5.1.21, Collecting from Limited Liability Companies, for additional information.

An address change resulting from the NCOA^Link update generates a unique Transaction Code (TC) 014 (Address Change) and document locator number (DLN). All DLNs created by NCOA^Link have a common DLN format:

The only appropriate use of Form 4759, Address Information Request - Postal Tracer is to request information from USPS. Form 4759 can be used to:

NCOA^Link substantially reduces the need for using Form 4759 but does not eliminate the need for using Form 4759. You may obtain valuable information in response to Form 4759, which may not be included on returned mail:

Form 4759 is helpful as USPS will:

USPS mail carriers may provide additional useful information. The carrier may annotate the returned correspondence with an extra note, such as "moved two years ago," "gone for over five years," or other information that will assist you in establishing the "timeline" of various addresses. USPS will:

USPS will take one of the following actions when you send correspondence to one or several alternate addresses:

Do not use Form 4759 to verify a taxpayer's Master File address. This will add more processing time and postal costs to our cases without providing value. The taxpayer's Master File address will be updated by NCOA^Link if the taxpayer has submitted a change of address form to USPS within the previous 48 months.

Confirm the Master File address in accordance with paragraph (5) of IRM 5.16.1.2.1, Unable to Locate and Unable to Contact, before you close the case with TC 530 when you have made a field call and verified the taxpayer is UTL or UTC at the Master File address of record.

Follow the procedures below when it is necessary to send Form 4759 to the USPS.

Use Form 4759 to obtain the physical address of a Post Office (PO) Box holder from USPS.

Refer to IRM 5.1.18.11.2.3, Verify Possible Non-Master File Addresses, to appropriately use Form 4759 in other situations.

This IRM subsection provides strategies and information for locating a taxpayer.

Do not update the Master File address with information received from Form 4759 unless the taxpayer provides clear and explicit written or oral notification as provided by Rev. Proc. 2010-16.

Updating a taxpayer's address with a new address received from a third party, even when verified by a postal tracer, is not permitted without that notification. See IRM 5.11.1.3.2.1, Last Known Address.

To request a copy of the passport file:

The International Passport coordinator will send the information obtained from the passport application on Form 14223, Taxpayer Locator Information Request.

Use any new address or new asset information received from the passport office as discussed above.

See IRM 5.21.7.4, Mutual Collection Assistance Requests (MCAR), if you determine that the taxpayer:

International and domestic taxpayers can be placed on the TECS lookout indicator list. For domestic taxpayers consideration should be given if it is believed the domestic taxpayer travels frequently outside the U.S. or Commonwealth Territories and contact cannot otherwise be made. Information derived from DHS can facilitate contact with the taxpayer or discovery of asset information which may facilitate payment of the outstanding liability.

Consider using TECS to place the taxpayer on the TECS lookout indicator list early in the case. If the taxpayer does not provide the information requested by your deadline, and the case meets the criteria to be placed on TECS, enter the taxpayer on TECS for a lookout indicator. The following example is an illustration of how using TECS early in the case could help in your casework.

Some of the information from a TECS lookout is time sensitive and requires immediate action by the RO and/or GM. The following example is an illustration where the GM and the RO took immediate action.

Taxpayer’s name, date of birth, place of crossing, date and time of crossing, and document number can be disclosed to the taxpayer and/or their representative.

Access the TECS web page on the Collection Floor of the Virtual Library, International Tools and Actions Knowledge Base, Travel Record Tools book. See https://irsgov.sharepoint.com/sites/ETD-KMT-KB110.

The TECS coordinator:

The table below describes the actions the TECS coordinator takes for accepted referrals and referral that do not meet TECS criteria.

Contact the TECS coordinator via email at: *SBSE International TECS Coordinator.

Once the TECS coordinator notifies the GM and RO of the TECS lookout information, and the case is assigned to a revenue officer, the revenue officer will analyze the information and take prompt action as needed. This may include attempting contact with the taxpayer or issuing an Other Investigation (OI) to have a RO at the taxpayer’s location contact the taxpayer. See IRM 5.1.8, Courtesy Investigations, for procedures on creating and working Courtesy Investigations.

If the case is closed, the GM will determine whether assignment of the case within their group or issuance of an OI to the location of the taxpayer is warranted. If no action will be taken on the information secured by DHS, the GM will document the ICS case history with the reason no action is being taken regarding the TECS lookout information.

Once the GM or RO has determined the appropriate action to take on the information secured by DHS, the GM or RO will advise the TECS coordinator whether the taxpayer will be retained or removed from the TECS lookout indicator list.

DHS will notify the TECS coordinator when U.S. Immigration and Customs Enforcement (ICE) becomes aware that a balance due taxpayer on TECS is arriving in the US.

DHS may provide the TECS coordinator with some or all of the following information:

Entering a taxpayer on TECS allows DHS to notify the IRS in the future (via TECS coordinator) about when and where a taxpayer has entered the United States.

Use TECS information to facilitate the collection of delinquent liabilities from taxpayers.

Follow the procedures below to request that a taxpayer be entered on or removed from TECS.

TECS also is a database that tracks historical travel information about taxpayers. This IRM subsection provides guidance for using the historical travel information available in TECS. This information may also help you attempt taxpayer contact and/or locate asset information as it can contain extensive records of commercial airline flight arrivals and departures. TECS also contains other records of air and sea travel, records of border crossings, and the specific dates that individuals have traveled to and from the United States.

The travel information in TECS can facilitate collection of delinquent liabilities from taxpayers who are not subject to ordinary administrative and judicial collection procedures because they often reside outside the jurisdiction of the US Courts.

TECS provides information that may not otherwise be available to the IRS, such as where a taxpayer has traveled. This travel information may lead to the discovery of where the taxpayer has assets or conducts business activity. Additionally, TECS travel information can help determine the taxpayer's correct country of current residency.

TECS provides information in the following ways:

Use TECS historical travel information to do the following:

You can request TECS historical travel information on any taxpayer case. You do not have to have a BAL DUE case with a Notice of Federal Tax Lien on file. You can request TECS historical travel if you only have a DEL RET case and where requesting the information would be helpful in your investigation.

Use secure email (encrypted messages) to transmit any request for historical TECS travel information.

Use secure files and folders to store any TECS travel information.

Stamp all historical travel information retrieved from TECS " OFFICIAL USE ONLY" if you receive a hardcopy not already stamped as such or if you create a hardcopy.

Maintain the security of TECS travel information at all times.

Advise the taxpayer to do the following if a taxpayer asks how you learned about their past travel:

TECS contains information about specific dates of past international travel and locations of travel for individuals over a period of several years. It has extensive information concerning airline travel and also contains some information on other modes of travel into the US. A request for this information will provide the revenue officer (RO) with all travel information that is available; there is no need to specify particular time periods of travel.

Note the following examples of how TECS historical travel information may be helpful to you:

Use any new address or new asset information received from TECS research as discussed above in IRM 5.1.18.13.11, Using TECS Historical Travel Information.

See IRM 5.21.7.4, Mutual Collection Assistance Requests (MCAR), if you determine that the taxpayer:

Prepare Form 13931, TECS Historical Travel Request, for submission to the TECS coordinator and include the following information:

Input "Request For TECS Historical Travel Information" in the subject line of the email.

Include all applicable, available information about the traveler on Form 13931.

Send the Form 13931 via secured email to your group manager for approval and signature.

Once managerial approval and signature has been secured, send Form 13931 via secure email to the TECS coordinator at *SBSE International TECS Coordinator.

The FCQ system provides authorized users with access to currency and other Bank Secrecy Act reports, such as the following:

Once the briefings have been completed, submit a BEARS request for the application titled: SYS USER FINCEN QUERY SYSTEM -IRS COLLECTION FUNCTIONS (FINCEN QUERY -CURRENCY AND BANKING RETRIEVAL SYSTEM).

After the RO submits the BEARS request and it is approved, the IRS Collection Division Agency Coordinator will create the user’s account in the FinCEN Portal. See Exhibit 5.1.18-3, FinCEN Query Authorized User Training and Access Procedures, for next steps in finalizing access to the FCQ system.

FCQ information is useful in identifying cash activity that may not be accurately reported on the income tax return or disclosed on financial statements. FCQ information is a "window" on the underground economy, with invaluable information not obtainable elsewhere.

Authorized users have the ability to select from one of four search options and use enhancements, such as filters, wild cards, operators and import lists, to facilitate search efforts. Revenue officers can refer to the FCQ User Manual for guidance in interpreting FCQ extracts. The FinCEN User Manual is located under the Training/Help Tile on the FinCEN Portal home page.

New search justification data fields must contain the following:

For additional information refer to the FinCEN Collection Requests book on the Collection Investigation Tools Knowledge Base on the Collection Floor of the Knowledge Management Virtual Library.

The internal sources for CARS are as follows:

The external sources for CARS are as follows:

The Taxpayer Information File (TIF) can hold a maximum of fifteen levy sources. The type of source is identified by a literal. This literal appears on the far right of the levy source screen.

The TIF levy sources are re-prioritized when a new levy source is added to the TIF.

The TIF levy sources have the following literals and priority:

IRP has the following additional priorities:

Some businesses have multiple locations but want all levies sent to one centralized address. You may be contacted by a levy recipient or other business contact to provide a centralized address.

Handle any request for centralized address as follows:

The Fair Credit Reporting Act (FCRA), an amendment to the Consumer Credit Protection Act in effect since April 24, 1971, defines those individuals and organizations who are entitled to receive consumer credit information. The FCRA further defines the nature and extent of the information which can be given out by these consumer reporting agencies.

The FCRA was intended to apply only to reports relating to a consumer's eligibility for personal credit or commercial benefits as a consumer and not to the consumer's business transactions. Accordingly, the FCRA does not restrict the availability of consumer credit reports of corporations, partnerships or trusts.

See IRM 5.17.6.9, Fair Credit Reporting Act, for further information.

Do not violate the FCRA. Unauthorized access to credit bureau data is a violation of the FCRA. The Act provides both civil and criminal penalties for obtaining information under false pretenses and for unauthorized disclosure by officers and employees of the consumer reporting agencies.

An unauthorized access occurs when you obtain a consumer credit report that does NOT involve efforts to collect assessment liens as provided under IRC 6321, or the use of a summons, IRM 5.1.18.19.2.7, Summons for Credit Information.

Report any and all willful violations of the FCRA to TIGTA.

Order a consumer credit report to receive information about a particular taxpayer only to collect a BAL DUE assessment as provided in IRC 6321. You may request and obtain a consumer credit report if such an assessment exists and you are attempting to collect it on behalf of the IRS.

Do not access credit reports for any person when there is no open BAL DUE or combination BAL DUE/DEL RET. See IRM 6.735.1.1.4, Ethics and Conduct Matters: Guidance, Related Resources, regarding conflicts of interest.

Do not attempt to secure consumer credit reports on DEL RETs or Other Investigations (OIs) that do not include BAL DUEs unless you serve a summons.

Do not attempt to secure consumer credit reports on a NON-BAL DUE SPOUSE, except in those instances where the taxpayers reside in a community property state. (See IRM 5.1.18.19.2.2, Non-liable Spouse).

You cannot secure a consumer credit report using a foreign address. See IRM 5.1.18.19.2.1, Credit Bureau Requests for Foreign Taxpayers, below for further information on obtaining credit reports on taxpayers with foreign addresses.

In combination (combo) cases (i.e., cases with both a BAL DUE and DEL RET for the same taxpayer), the consumer credit report can only be used to assist in collecting on the BAL DUE portion of the assignment.

Do not order or use a consumer credit report to establish the basis for an assessment under IRC 6020(b) or the Substitute for Return Program (SFR).

Do not order or use a consumer credit report as the basis for a referral to Examination or Criminal Investigation.

If a consumer credit report is needed as the basis for a referral to the Examination or Criminal Investigation or as the basis for an SFR assessment, you must issue a summons per IRC 7609 to obtain one. (See IRM 5.1.18.19.2.7, Summons for Credit Information below.)

Become familiar with consumer credit reports.

Credit reports are limited to one request per taxpayer every 30 days. Use discretion and consider on a case-by-case basis the need to request multiple credit reports on the same taxpayer.

Access to the national contract credit bureau is controlled by the credit bureau web browser.

To ensure compliance with the Fair Credit Reporting Act, IRS policy limits access to consumer credit report data to employees who:

A digital asset account or wallet generally provides its owner or custodian with the ability to store the public and private keys and thus to control the ability to transfer those digital assets. Wallets can be digital (software) or physical (hardware) and can be connected to the internet (hot) or disconnected from the internet (cold). Wallets can be custodial (hosted) or non-custodial (unhosted). Non-custodial (unhosted) wallets are sometimes referred to as self-hosted or self-custodial wallets.

Some owners use the services of a custodial (hosted) wallet provider that stores their public and private keys. A hosted wallet provider may also maintain balance information, provide cybersecurity services, and facilitate the owners’ ability to own, and conduct transactions using, digital assets.

Other owners do not use the services of a custodial (hosted) wallet provider and instead store private keys in a software program, often referred to as a non-custodial (unhosted) wallet, or written record. In general, only the user of a non-custodial wallet has access to both the public and private keys necessary to effect transactions of the digital assets associated with those keys.

A digital asset wallet is needed to perform certain actions such as buying and selling digital assets or interacting with decentralized applications. Many wallets have quick response (QR) codes and near-field scanner technology that allow users to scan a code, select an amount, enter the key, select the transaction fee, and transfer the digital assets.

A third-party custody service offers a way to store digital assets without the responsibility of managing the private key. An example is a Virtual Asset Service Provider (VASP) or trading platform also referred to as an Exchange. A VASP is a business that conducts one or more of the following actions on behalf of its clients: exchange between digital assets and fiat currencies, exchange between one or more forms of digital assets, transfer of digital assets, safekeeping and/or administration of digital assets or instruments enabling control over digital assets, and participation in and provision of financial services related to an issuer’s offer and/or sale of digital assets. A VASP can be either centralized or decentralized.

Digital assets may be identified through normal collection investigative techniques which include interviews, bank or credit card analysis, summons and investigations. Appropriate research may be required when digital assets are confirmed or suspected (e.g., IDRS, FinCEN, and Abusive Schemes Tracking and Reporting System (ASTARS)).

While interviewing the taxpayer to secure a Collection Information Statement (CIS) inquire about ownership in digital assets (e.g., convertible virtual currency and cryptocurrency such as Bitcoin, Ethereum, or Litecoin; stablecoins such as Tether and USD Coin; and NFTs).

While conducting bank and/or credit card statement analysis, look for words that identify a digital asset exchange or marketplace showing the taxpayer is buying and/or selling digital assets. Also, review online payment systems that allow digital asset transfers. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ You want to conduct a “follow the money” approach when digital assets are located.

Digital assets aren’t financial assets. They aren’t cash, they don’t represent an ownership in an entity, and they don’t provide a right to receive cash or another financial instrument. Instead, they are generally considered an intangible asset and would be recorded at acquisition cost (e.g., price paid, or consideration given).

Research the Compliance Data Warehouse (CDW) Knowledge Graph Environment (CKGE). Look for the virtual currency alert, represented by a green wallet. It will appear on the Return and SSN Nodes. When present, it means the taxpayer confirmed digital asset involvement by checking “Yes” on the Form 1040, U.S. Individual Income Tax Return, digital asset question. Interview the taxpayer and ask probing question concerning digital assets.

Review Financial Crimes Enforcement Network (FinCEN) for Suspicious Activity Reports (SARs). The VASPs must comply with the Bank Security Act (BSA) standards, including being registered as a money service business. FinCEN SARs are filed by VASPs to report suspicious activity that might signal criminal activity (e.g., digital asset related money laundering, tax evasion).

Research the Offshore Compliance Initiatives Information Database (OCI) aka Abusive Schemes Tracking and Reporting System (ASTARS). It contains account and transactional records on taxpayers with a financial interest in specific offshore financial centers, commonly called “tax havens.” It also contains account records from certain VASPs. If information from a VASP is located, you will want to ask the taxpayer about it and/or issue a summons to the VASP to obtain the most current information. See IRM Exhibit 25.5.2-15 for sample wording on the summons. This database can be used in identifying possible assets and hidden income that can be used to satisfy a tax deficiency. The VASP is a potential levy source. See IRM 5.19.4.3.5.2, Levy on Virtual Currency.

Review IDRS cc RTVUE and look for the Virtual Currency Code (VCC). The VCC is numeric and is one character in length. When present, it means the taxpayer confirmed digital asset involvement by checking “Yes” on the Form 1040, U.S. Individual Income Tax Return, digital asset question. Interview the taxpayer and ask probing questions concerning digital assets. The VCC codes are:

Research the taxpayer’s current (and prior) Form 1040, U.S. Individual Income Tax Return, to identify digital assets as potential levy sources. For example, the taxpayer can receive digital assets through staking or mining rewards which are treated as other income. This may be a potential levy source. See IRM 5.19.4.3.5.2, Levy on Virtual Currency.

Research Open-Source Intelligence (OSINT) information. OSINT is publicly available information that is gathered and available to analyze. People often place their digital asset footprint alongside their social media footprint. A wealth of valuable information can be uncovered and used to determine collectability. It may lead to unknown eCommerce transactions and business entities with links to the direct source of the information.

If the taxpayer is uncooperative, you will want to issue a summons to any third parties (e.g., VASPs or digital asset marketplaces). They can provide information on financial institutions, credit cards, or investment accounts that are linked to the taxpayers’ digital assets. See IRM Exhibit 25.5.2-15 for sample wording on the summons.

Contact your area digital asset SME with any questions you have concerning digital assets. They have received specialized training and are available to assist with complex digital asset issues and can guide you with the next steps to take in your collection investigation. Contact information is located in the Servicewide Compliance Programs - Digital Asset Knowledge Base.

IDRS command code RTVUE will indicate that a taxpayer has filed Form 8938. The "CC CD" indicator (or Computer Condition Code) will include an "H" to indicate that Form 8938 was filed. If Form 8938 has been filed, ESTAB the return or use the Employee User Portal (EUP) to view the foreign account or asset listed on the form. Information derived from Form 8938 is considered return information provided by the taxpayer and its disclosure requirements are consistent with general case processing.

An employee in the Field Collection or Specialty Collection programs may request Form 8966 FATCA Report data research on their assigned taxpayer case by sending an encrypted email request to their Super User (listed at: FATCA Super Users-Collection) with a completed FATCA Information Request for Collection Employees. The form is available at: FATCA Information Request-Collection.

Prior to requesting Form 8966 FATCA Report data, employees must complete course number 82470, SBC:FC Foreign Account Tax Compliance Act (FATCA) for Revenue Officers, which will assist you in determining applicable treaty restrictions on the use and disclosure of the information. Course completion must be recorded in the requesting employee’s Learning History in the Integrated Talent Management (ITM) system.

Approval from Automatic Exchange of Information (AEOI) must be secured prior to submission of any suit recommendation or criminal fraud referral containing any Form 8966 FATCA Report information. The AEOI office may request consent from the host country to use the Form 8966, FATCA Report, or coordinate with the Office of Associate Chief Counsel (International) in connection with civil litigation or a criminal proceeding. Please see IRM 4.60.1.10, Automatic Exchange of Information (AEOI) Program, for additional information.

CKGE is provided by the Data Management Division (DMD) of Research, Applied Analytics, and Statistics (RAAS).

Executive level approval is required for access to CKGE. The user requesting access must complete the RAAS Logical Access Request (RLAR) Template and forward through their management chain to secure first-level executive approval. The RLAR and instructions can be found on the Compliance Data Warehouse web page at https://cdw.web.irs.gov/newsAlerts/recertify.aspx. The IRS Executive Biographical Information page (http://hco.web.irs.gov/apps/sprc/dev/IRSExecAlpha.asp) can assist in determining the appropriate executive to approve.

Include the signed RLAR as an attachment to the BEARS access request. The entitlement to request CKGE in BEARS is PROD ELEV PII CKGE MAIN GRAPH (RAAS DMD).

Access to CKGE is through the CKGE Main Graph Portal at https://ckge.enterprise.irs.gov/. The site uses login from the user’s SmartID and PIV for access. No separate password is required.

The CKGE Manager Audit Module (CMAM) is available to front line managers an internal control for review of employee search history in CKGE.

CKGE provides the ability to interact with connected data. This can help to quickly identify compliance issues that should be addressed, and to support effective case actions based on the information. A search in CKGE can be an efficient way to quickly visualize useful information and may identify related information that would not be easily found in other collection research.

Research on CKGE can help to visualize and identify:

The CKGE graph visualization can help a financial analysis determination by visualizing the flow and relationship of the taxpayer to other assets, businesses or income. CKGE research can be beneficial in investigations that address non-compliance such as pyramiding, concealment of assets, or potential badges of fraud. In situations where a revenue officer has been unable to contact a taxpayer, this tool may help provide new leads, or support that all previously identified sources have been appropriately exhausted.

Within the graph visualization, nodes related to the taxpayer can be expanded or filtered down to assist in prioritizing the most relevant information. CKGE includes reports within the nodes that can view groups of information (such as W2 & 1099 records or Form 941/944 returns). Alerts use picture images and color schemes to identify account indicators such as categories of balances due, FATCA records, bankruptcy, CTR info, CI freeze codes, etc.

Information located in CKGE comes from the Compliance Data Warehouse (CDW), which sources data from existing IRS databases and external sources, then outputs the search results viewable in an interactive graph. Users have the ability to export the graph images and data from their search.

CKGE is only a respository of records, it is not a primary source of information and does not create any original records. The official/authorized source of reference would be the actual forms or registration systems that the data originated from. CKGE outputs do not serve as official records. When records are needed to support collection actions, the underlying source documents should be secured from the appropriate IRS systems. IDRS will often be the production system that would be cited as the source for the CKGE data displayed.

Access to information in CKGE is subject to UNAX guidelines and must only be researched in connection with specific and assigned cases. Queries in this system are logged and systemically shared with Cyber IT. The RO will ensure that the ICS history is documented with specifics of the research including what nexus of information was identified and details of the searched information.

Do not provide CKGE prints of graphs or tables to taxpayers or representatives pursuant to IRC 6103, IRC 7213, and IRC 7431 as these prints may contain tax return information of other taxpayers.