Retaining paper documents, microfilm, or magnetic tape is acceptable, if verified.

Keep records in "closed date, Taxpayer Identification Number (TIN)" order.

Multiple processing dates can be combined into batches, in TIN order, if they are labeled and easily researchable.

Maintain a list of retired files, including volumes and processing dates, for every box of records.

Label boxes of records with the volumes and processing dates.

Do not reject a full paid copy request if it is for a tax form and year that may have been destroyed according to our records retention or collection statute guidelines. Research to determine availability.

Keep "multiple requests" from one source (e.g., from law or accounting firms) together for processing, especially if one check is received for the batch.

Make every effort to mail any rejected request with payment directly from the secured area where the review is done.

If an Identity Theft Indicator is on the request, generally, you would stop reviewing and reject the request. See IRM 3.5.21.2.8.1, Identity Theft Indicator and/or IRM 3.5.21.2.8.2, Identity Theft Procedures for Photocopy Requests.

If the Form Type on Line 6 of the request is for Form 706 or Form 709, bypass the ID Theft Indicators and process the request if valid authorization is attached. If a decedent request with a valid POA authorization is received, send the requested information to the POA addressed to "The Estate of (input taxpayer name)" and remove the word "DECD" .

All RAIVS, and Small Business Administration (SBA) Disaster requests must have the attestation box marked on the most current acceptable revision (See IRM 3.5.21.2 , General Information for All RAIVS Requests, for acceptable revisions). If this box is not clearly marked, then reject the request for signature.

During the pre-processing review for remittance and non-remittance requests, ensure all required information is present (this could be a photocopy or original of a POA, testamentary, court document, etc.). If information is missing, ensure to address all missing information on the nationally approved RAIVS letters. IRM 3.5.21.3.3.1, Correspondence.

The regulation requires that the IRS receive the consent within 120 days of the date that the taxpayer signed the consent.

A consent on Form 4506, Form 4506-T, or Form 4506-T-EZ that is pre-dated or has future dates is not valid.

A consent on Form 4506, Form 4506-T, or Form 4506-T-EZ that is more than 120 days old is not valid.

A Personal Representative/Executor/Executrix/Administrator appointed by the Court. These titles all represent a person appointed by the court to act on behalf of the decedent. The court will issue a document titled Letters Testamentary, Letters of General Administration, or something similar, to the person appointed. The document is in a court filing format, typically one page, and clearly bears the name of the decedent and the appointed individual. If the Personal Representative/Executor/Executrix has been verified by comparing the Form 4506 series with the court document, check Line 5 of Form 4506 to determine whether the Personal Representative/Executor/Executrix is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required.

A Tax Professional with valid Power of Attorney. When the request form is signed by an individual using the title Attorney, Accountant, or other tax professional and no documentation is attached, the verification is done using information stored on the Centralized Authorization File (CAF). Use CFINK to verify a valid Power of Attorney has posted to the CAF and clearly names the tax professional that signed the request. The CAF will also indicate whether the tax professional is authorized to request and receive transcripts. If both checks are positive, issue the information to the tax professional.

Trustee of a Trust. In some cases, an individual will die with all their assets in a trust. In this scenario, no probate is necessary, and the court will not appoint a Personal Representative/Executor/Executrix. The Trustee is in charge of the decedent’s estate. The individual signing the request must be named on the Certificate of Trust or in the copy of the trust as designated to administer the trust upon the death of the Grantor or Trustor. Once the Trustee has been verified, check Line 5 of Form 4506 to determine whether the Trustee is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required. The Trustee can be verified with a Certificate of Trust or by providing a copy of the trust or portions of the trust that clearly state or include all of the following:

A Surviving Spouse. In some cases, an individual will die with all their assets jointly owned with a spouse or other individual. In this scenario, no probate is necessary, and the court usually will not appoint a Personal Representative/Executor/Executrix. The surviving spouse is usually in charge of the decedent's estate. One of several documents must be submitted to authorize the surviving spouse if the spouse is requesting documents/information on the decedent’s individual account (Married Filing Separate, Single, Wage and Income transcripts, etc.). Any one of these documents may indicate the decedent was married and to whom:

Trust Officer for a Bank & Trust Company. In some cases, a Bank & Trust Company will be designated as the estate representative instead of an individual. If a probate is necessary, the Bank & Trust Company will be appointed by the court to act as the Corporate Representative of the Estate. Letters Testamentary or Letters of Administration will be issued authorizing the Bank & Trust Company to act. The Bank & Trust Company employs several Trust Officers that may act for the company. The Trust Officer’s name may not match our records or be listed on the Letters issued by the Court. The most important document to verify is the court appointment. Use the Bank letterhead or other documents submitted to verify the Trust Officer’s authority. It may be necessary to call the company for verification.

Heir at Law, Next of Kin, Beneficiary. A family member or beneficiary of an estate may have reason to secure estate tax information or copies of estate tax returns. To make a request, the person must be able to establish a material interest in the estate pursuant to IRC 6103 (e). Refer to IRM 11.3.2, Disclosure to Persons with a Material Interest, for a full description of material interest. See IRM 11.3.2.4.7, Estates, and IRM 11.3.2.4.11, Deceased Individuals, for authorization documentation required by an heir at law, next of kin or beneficiary.

The Donor (Taxpayer). The person that made the gift is referred to as the Donor and is also the taxpayer. Because gift tax returns are not required to be filed every year, INOLES using the SSN with a "V" definer may be out of date. Compare INOLES with and without the "V" definer to the address on Form 4506 or Form 4506-T. Also check ENMOD for any pending address changes. All methods must be used to match the address before a request is rejected.

A Tax Professional with Valid Power of Attorney. When the request form is signed by an individual using the title Attorney, Accountant, or other tax professional and no authorization documentation is attached, the verification is done using information stored on the Centralized Authorization File (CAF). Use CFINK to verify that a valid Power of Attorney has posted to the CAF and clearly names the tax professional who signed the request. The CAF will also indicate whether the tax professional is authorized to request and receive transcripts. If both checks are positive, provide the tax professional with the requested copies.

A Spouse. Form 709 is not a jointly filed return between spouses. However, the spouse may consent to gift half the property reflected on the gift tax return and is entitled to information or a copy. Pursuant to IRC 6103 (e), determine whether the spouse has authority to request the information based on the evidence provided. Command Code INOLES without the "V" definer may provide additional information on a couple. This is not absolute verification but may be used to support the determination of a surviving spouse based on other documentation. See IRM 11.3.2.4.1, Individuals, for additional information.

Donee, Spouse, Heir at Law, Next of Kin, Beneficiary. A donee, spouse, family member, heir, next of kin or beneficiary of an estate may have reason to secure gift tax information or copies of gift tax returns. To make a request, the person must be able to establish a material interest in the gift pursuant to IRC 6103 (e). Refer to IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e), for a full description of material interest, including types of documentation that may be submitted as substantiation of material interest.

A Personal Representative/Executor/Executrix Appointed by the Court. If the donor is deceased, these titles all represent an individual appointed by the court to act on behalf of the decedent. The court will issue a document titled Letters Testamentary, Letters of General Administration, or something similar, to the person appointed. The document is in a court filing format, typically one page, and clearly bears the name of the decedent and the appointed individual. If the Personal Representative/Executor/Executrix has been verified by comparing the Form 4506 with the court document, check Line 5 of Form 4506 to determine whether the Personal Representative/Executor/Executrix is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required.

Trustee of a Trust. If the donor is deceased and died with all their assets in a trust and there were no probate assets, the trustee will make the request. In this scenario, no probate is necessary, and the court will not appoint a Personal Representative/ Executor/Executrix. The Trustee is in charge of the decedent’s estate. If the donor is deceased and died with assets in a trust and assets that were subject to probate, then either a Trustee or a Personal Representative/Executor/Executrix with proper substantiation may make the request. The individual signing the request must be named on the Certificate of Trust or in the copy of the trust as designated to administer the trust upon the death of the Grantor or Trustor. Once the Trustee has been verified, check Line 5 of Form 4506 to determine whether the Trustee is requesting the results of the request be sent to a third-party. If so, no verification of the third-party is required. A Trustee can be verified with a Certificate of Trust or by providing a copy of the trust or portions of the trust that clearly state or include the items listed below.

Trust Officer for a Bank & Trust Company. If the donor is deceased, it is possible that a Bank & Trust Company will be appointed as the estate representative instead of an individual. If a probate is necessary, the Bank & Trust Company will be appointed by the court to act as the Corporate Representative of the Estate. Letters Testamentary or Letters of Administration will be issued authorizing the Bank & Trust Company to act. The Bank & Trust Company employs several Trust Officers that may act for the company. The Trust Officer’s name may not match our records or be listed on the documents issued by the court. The most important document to verify is the court appointment. Use the Bank letterhead or other documents submitted to verify the Trust Officer’s authority. It may be necessary to call the company for verification.

After verification of the requestor, determine whether Form 709 for the year(s) specific to the request has been filed. A Transaction Code (TC) 150 found on the IDRS module or a valid transcript confirms a filing. This may appear online, in retention or on microfilm. When researching IDRS, use a "V" definer after the SSN (XXX-XX-XXXXV) with MFT 51, and YYYYMM for the tax period. For all requests, complete steps below in the order provided, to locate information for the TC 150. In situations where research from first four steps reflect MFT 51 in retention, then step five must be completed.

Requesting an Original Form 709. Form 709 gift tax returns for tax year 197612 and later are stored in alphabetical order at the Consolidated Site (C-Site) in Independence, MO. There are exceptions for Forms 709 where the Donor (Taxpayer) is deceased and some or all of the gift tax returns filed for the decedent have been removed from the C-Site to be associated with the matching Form 706. In this case, the Forms 709 are permanently held with the Form 706, which is stored at a FRC in DLN order. Refer to IRM 3.5.21.4.2 , Requesting Photocopies of Form 706, for step-by-step instructions on how to request a Form 706 from Files. To simplify where to begin a request for Form 709, follow these general guidelines:

Upon verification, conduct IDRS research shown below using BMFOL command codes. Order MFTRA Type X for MFT 51 and microfilm when necessary. Ensure any transcript issued to the taxpayer is authorized as a transcript available to a taxpayer (MFTRA Type X) or is properly sanitized. Note a "V" definer must follow the SSN when inputting requests on IDRS. See MFT 51 research steps in the table in paragraph 10 above.

Latest United States Postal Service (USPS) postmark on the envelope or the latest date from a designated private delivery service mark.

Incoming fax receipts received prior to 2:00 PM local time are considered received on the current date.

Incoming fax receipts received at 2:00 PM or later local time are considered received the next business day.

Today's date minus 3 business days.

Send the Form 14611 to the address of record for those tax years that have ID Theft Indicators. Do not send a photocopy of the taxpayer’s Form 4506, Form 4506-T, or Form 4506-T-EZ. Also notify the Third-Party to contact the taxpayer if applicable.

Send the requested information via TDS for tax years that do not have ID theft indicators.

The Form 14611 is a pre-populated form consisting of what is on IDRS. Ensure if there are two names on the Name Line, and both are needed, that you input the ampersand "&" between the two names. For decedent accounts, change to "Estate of" and remove "DECD" .

If a Surviving Spouse is requesting copies/transcripts for tax years on a joint account with a decedent, check "yes" in the iTV tool pop-up asking if authorization documentation is attached. The Surviving Spouse is authorized to receive copies/transcripts on a joint account associated to their name (documentation is not required). These requests are processed in the same manner as requests on joint accounts where only one spouse signed.

Send the Form 14611, RAIVS/IVES Additional Actions Needed letter to the taxpayer at the address of record.

Establish a Control Base on IDRS and in remarks input F14611toTP.

Do not refund the monies.

Close the request off your inventory.

If a Form 4442 is not received within 60 calendar days of sending the letter to the taxpayer, you will close the Control Base and refund the monies on the 61st calendar day.

Program Number to be used when working these requests is 790-34007.

The Identity Theft Toll Free Customer Service Representative (CSR) will send a Form 4442 to the site that has the open Control Base, with the correct DLN for the requested information. The form will be sent to the designated fax number provided by each site.

The Form 4442 with the correct DLN, name, mailing address, etc. will be associated with the original Form 4506.

You will request the DLN on the Form 4442.

You will have 75 calendar days from receipt of the Form 4442 to close the request using regular Photocopy procedures.

Email the number of Forms 4442 received and number of years involved to RAIVS/IVES HQ every Monday, no later than 12:00 PM Eastern.

IDRS numbers for each site:
Austin – 06112, 06115 and 06126
Fresno – 10202, 10203, 10204, 10205, 10206, and 10207

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Review Form 4442 for completeness and validity. The following items must be present to be considered complete.
Part I Box 1 Employee’s Name
Part I Box 2 Employee’s ID Number
Part I Box 3 Received Date and Time
Part I Box 4 Location
Part I Box 5 Referring To
Part I Box 6 Date and Time
Part I Box 7 Manager’s Signature


Part II Box 8 Taxpayer’s Name on Return
Part II Box 9 TIN
Part II Box 13 Current Address or,
Part II Box 14 Address on Return or Last Known Address (if different from current)
Part II Box 17 Tax Period


Taxpayer Inquiry/Proposed Solution: must contain good taxpayer DLN(s) or other information such as a refund request etc.

Discovery Directory will be used if the form is incomplete to contact manager listed in Part I Box 7.

Obtain date of request and verify it was sent to your office.

Research for an open control base.

Advise authorized customers of status of case.

For inquiries regarding reimbursement of photocopy fees see IRM 3.5.21.4.1.12.1, Refunding Prepaid Photocopy Fees.

Requesters following up on the status of their requests sent to RAIVS (for example, for a photocopy of a return, which can take up to 75 days to process),

Requesters replying to letters sent out by RAIVS (for example, acknowledgement letters, or letters requesting additional information), and

Introduce yourself as an IRS employee in the RAIVS unit.

Provide your name and badge number as shown on your IRS badge or SmartID Card.

Ask for a phone number to call if you get disconnected.

Notify the taxpayer that you must authenticate their identity for their protection before proceeding. Follow instructions at IRM 3.5.21.3.3.3 (4) below to authenticate.

Ask the individual how you can help and provide any authorized information or assistance.

If the caller asks to speak to your supervisor, politely tell them you will be placing them on hold and transferring the call. Notify an available supervisor before transferring the call.

Close the conversation by asking the individual if you have answered all of their questions and/or if they understand the information you have provided.

Do not do or discuss any of the following:
▸ Inform caller of internal IRS procedures
▸ Discuss your personal life
▸ Share your opinion of the IRS, IRS policies or procedures
▸ Provide a 3rd party information that they are not authorized to receive, including parents of a dependent without authorization documentation
▸ Provide the phone number to TAS (see IRM 3.5.21.2 (11) for TAS referral)
▸ Speak to the caller in an impolite or unprofessional manner

Use the IAT Disclosure tool to gather the required information to authenticate. You may use appropriate IDRS command codes for research if the IAT Disclosure tool is unavailable.
▸ Check the box for “The call is in response to a notice or in regard to a refund”
▸ Ask the caller for their TIN (SSN, EIN, ITIN, etc.) and input in the TIN field with dashes

Correct answers to all items listed below are required for IMF authentication:
▸ TIN: only one TIN is required on jointly filed accounts. Secondary TIN may be used as an additional authentication check. Take caution to ensure the taxpayer is authorized to receive information about specific years on jointly filed accounts
▸ Name: as it appears on the tax return, including spouse’s name on jointly filed returns
▸ Current address: if the current address does not verify, ask the taxpayer for the address appearing on the last tax return or as modified by IRS records
▸ Date of Birth (DOB): primary or secondary, depending on caller

Correct answers to all items listed below are required for BMF authentication:
▸ TIN: SSN or EIN
▸ Name: as it appears on the account or as shown on INOLES

If you cannot authenticate the taxpayer, tell them that you cannot disclose any account information or specific taxpayer information related to a request. Ask them to check their records and call back.

BMF 800-829-0115

IMF (TS) 800-829-0922

IMF (SB/SE) 800-829-8374

Exempt Organization (EO) 877-829-5500

For returns with a foreign address 267-941-1000 (Not a toll-free number)

Toll-free 800-908-9946 (Integrated Customer Communications Environment (ICCE)) for automated transcript requests.

On the internet at IRS Gov to download Form 4506, Form 4506-T, or Form 4506-T-EZ.

The IRS forms number (800-829-3676) to order Form 4506, Form 4506-T, or Form 4506-T-EZ.

Refer taxpayers inquiring about Form 706 and Form 709 copies and transcripts to IRS Gov, using the search term "Estate and Gift Tax FAQ" .

Sort by type of request.

Discard undeliverable/returned transcripts. If the requester did not receive these transcripts within 7-10 calendar days, they will have submitted a new request or inquiry.

Discard undeliverable/returned Forms 14611, RAIVS/IVES Additional Actions Needed that don’t have additional correspondence.

Pull original requests, if available.

Count as new receipts, in the appropriate program.

Use guidelines for original product processing to determine if correspondence must be re-mailed.

Check IDRS for a pending address change. (See IRM 3.5.21.2.8, Identification and Authentication for Requests During Preprocessing).

Use taxpayer telephone contact if needed for clarification.

Re-mail to the new address if possible.

Create an "undeliverable file" for those cases where no new address can be located. Keep undeliverable correspondence and a copy of original request, if located.

If undeliverable, and the request processed with remittance, notate the actions taken on original request, and re-file in closed file.

Maintain "undeliverable file" for 45 calendar days from research.

Purge file and send purged items to be associated with the most current return on file.

Use the "undeliverable file" to research undeliverable refunds and inquiries.

Use a sanitized CC BRTVU for BMF requests (Sanitize this print to remove IRS computer information). If you have questions regarding this, research Disclosure information by going to Disclosure Information, if you still have questions send an email to *Disclosure for clarification.

Insert numeric zeros for blank fields normally containing data.

Stamp all pages of RTFTP or sanitized BRTVU with an IRS Received Date stamp.

Use appropriate letter to mail the transcript.

Notate request as PART PAID if insufficient payment for all tax periods requested was not identified during preprocessing.

Reject request (See IRM 3.5.21.3.2), Rejecting Requests

Advise the requester that insufficient remittance was submitted,

Refund payment.

Do not assume a return has been destroyed based on its age.

Do not reject a request without first checking IDRS/CFOL to determine if subsequent activity has occurred on taxpayer account.

Work the request at your campus.

Do not reject a request with instructions that the requester submit the request to another campus.

Do not transfer requests to another campus for processing unless a specific agreement exists between campuses.

If an agreement does exist and case is transferred, notify the taxpayer his/her case is being transferred.

Refund any photocopy fee deposited by your campus if a return is not found.

Use ESTAB, Request Code V, (ESTABV) to expedite a request.

Secure supervisory approval.

Keep the expedite request volume to a minimum.

Make sure the requester is authorized to receive the information. The requester must be an official of the municipality, such as a Director of Taxation. See IRM 11.3.2.4.5, Government Agencies, for additional disclosure authorization information. If you are in doubt, send an email to *Disclosure with your question and authorization documentation/information. Based on the response, process or reject the request.

To obtain the return, use CC TXMOD or BMFOL using TXMODAXX-XXXXXXX MM RRR TTTTTT or BMFOLRXX-XXXXXXX MMTTTTTRRR . X = EIN, M = MFT, R = Report Number, and T = Tax Period.

Returns processed prior to 2001 are identified with a TC 973, with a triple zero (000) Report Number. There may be multiple TC 973 per tax period. Each TC 973 represents a separate return. TC 973 information can be displayed via CC BMFOLT.

Returns processed 2001 and subsequent, are identified with a TC 150. There is only one TC 150 per account.

Use Command Code TRDBV.

Enter the ACC CODE (access code) associated with the return.

Under the heading ACC CODE, look for the literal JURAT-INFO or SIGNATURE. If either are present, the taxpayer has used the Self-Select Option to sign the return.

Enter the ACC CODE associated with the literal JURAT-INFO or SIGNATURE and the information will be displayed. If this is a joint return, there should be two JURAT screens, one for the primary signature and one for the secondary signature.

Identify by Document Code in DLN - (xxxDC-xxxxxxxx-x). For E-FILE of On-Line returns, use FLC code. See Document 6209, IRS Processing Codes, and Information for listing of FLC codes.

Use CC MEF to obtain tax return data.

Use CC TRDBV to request the signature document.

Review CC TRDBV for a PIN.

Reject the request back to the taxpayer.

Refund any photocopy fee submitted.

Provide a Return Transcript (if available). If no Return Transcript is available, send taxpayer an Account Transcript.

Advise the requester that a request for the copy of the substitute for return must be made under FOIA to
IRS
Disclosure Scanning Operation 93A
Post Office Box 621506
Atlanta, Georgia
30362-3006

Include Notice 1356 for information about how to request the copy under FOIA.

Review the documents received for completeness.

Compare the signature(s) on the return or copy against the signature(s) on the request.

Make a copy if original document is received.

Ensure all forms and schedules are present.

Expedite follow-up requests for missing items. Mark written requests "Follow-up Documents Missing."

If you think there are documents which cannot be released except under FOIA, send an email to *Disclosure asking if the request should be processed as normal or rejected as FOIA. If advised to reject, notify the requester that these documents must be obtained under FOIA include Notice 1356. For information on how to handle an SFR see IRM 3.5.21.4.1.8 , Request for Copies of Substitute for Return (SFR)

Stamp first page only "Photocopy," unless the document is an electronic return, and each page already has "TRPRT PRINT DO NOT PROCESS" printed on it.

Prepare copy of return per guidelines in IRM 3.5.21.

Stamp first page with "certification" stamp bearing the appropriate signature. (All pages of return must be bound together using stapler or similar method, indicating that all pages are included under certification.)

An example of acceptable verbiage for certification is Authentic IRS Reproduction. Per IRC 6103(p)(2)(c), this photocopy has same legal status as if it were original.

Deliver informal certified copy of tax forms using IRM 3.5.21 procedures.

Photocopy fees are not tax payments and must not post to the taxpayer's master file account or be considered for offset to the Treasury Offset Program (TOP).

Payments are detached from Form 4506 by Receipt and Control (R&C) or by RAIVS employees working within the R&C area.

R&C deposits payments into a special Revenue Accounting Control System (RACS) Account 6310, Treasury Account 20X6877.

Receipts and adjustments are reflected on RACS Report 0129.

The net income is recorded in the undispersed Appropriation Account Ledger File Tracking System (FTS) 6653, Account 20X6877.

Once the funds are deposited, Beckley Finance Center transfers the funds into the Internal Revenue Administrative Appropriation Accounts.

If, at any time, the photocopy fee is found erroneously posted to the taxpayer's tax account, prepare Form 2424, Account Adjustment Voucher, to transfer the credit from the master file to the RACS account. Forward the completed Form 2424 to Accounting.

Notates the money amount on Form 4506 with a green rocker to indicate receipt. (The paper Form 4506 is the record of payment.)

Sends the Form 4506 to RAIVS for processing.

Requests for closed CP 2000 for tax year 1992 and prior. See IRM 21.3.1.6.54, Status of Individual Master File (IMF)Underreporter Cases, and/or IRM 21.3.1.6.55, Resolving or Referring IMF Underreporter Cases.

Requests for closed Audit Reconsideration cases per IRM 21.5.10.4.4, Request for Copies of Audit Reports. (CSRs referring bulk requesters should be asking the requesters to call RAIVS.)

Reject handwritten requests back to the originator and advise them to fill out Form 4442 for such requests.

If multiple tax periods are included on one assessment proposal send an email to *Disclosure for guidance on proper handling. Process the request based on the response, and file a copy of the response with the request.

If other taxpayer information is intermingled within your request send only the requesting taxpayer's data.

After you have completed this step provide copies of the reports with mixed information to your RAIVS P & A Analyst for review.

The RAIVS P & A Analyst will route the reports to your Examination P & A Analyst for correction.