Requests for returns and return information are sent to the IVES Units by taxpayers or authorized parties. After authentication, authorization and consent are verified by IRS employees, transcripts of tax returns are sent to the taxpayer or party designated by the taxpayer as outlined in IRC 6103.

Authority for these procedures is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury regulations:

Servicewide policy statements are contained in IRM 1.2.1.

Servicewide delegations of authority are contained in IRM 1.2.2.

Taxpayer Services Division Delegation Orders are contained in IRM 1.2.61.

The Operations Manager is responsible for ensuring that inventories are within the guidelines set forth in this IRM.

The Department Manager is responsible for ensuring that inventories are within the guidelines set forth in this IRM.

The Managers are responsible for ensuring that inventories are within the guidelines and that procedures set forth in this IRM are followed. They are also responsible for reports that are addressed are timely and accurate.

The Clerical Processors are responsible for ensuring that requests are fulfilled timely and accurately.

The Coordinators are responsible for ensuring that reports are accurate and timely, that disputed items are resolved timely, that new IVES applications are submitted to Headquarters and input timely after authorized, and that all calls from IVES participants are addressed timely. In addition, they are responsible for monitoring the workflow.

Program Reports: The reports listed below must be accurately completed and timely submitted.

Program Effectiveness: Quality Review is completed as outlined in IRM 3.43.405, Measured Employees Performance System (MEPS) for Managers, and IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System.

The processes and procedures in this IRM are reviewed and updated annually, with input from all processing campuses, to ensure accuracy and clarity of instructions.

BMF- Business Master File

EFS- Enterprise File Storage

IMF- Individual Master File

TDS - Transcript Delivery System

SOR - Secure Object Repository

RAIVS - Return and Income Verification Services

IVES - Income Verification Express Service

FOIA - Freedom of Information Act

TAS - Taxpayer Advocate Services

TS- Taxpayer Services

POA - Power of Attorney

IDRS - Integrated Data Retrieval System

IAT- Integrated Automation Technologies

Address of Record - current address as shown on Master File in IDRS (may show as pending “PN”) or new address as listed on a validated Form 8822.

Calendar Year - Twelve-month period from January 1 through December 31.

Fiscal Year - A tax year that ends on the last day of any month other than December.

Tax Year (TY) - The calendar year or fiscal year for which information is reported to the IRS on a return or document.

Processing Year - The calendar year that a return or document is filed and processed.

Websites, job aids and tools used to process IVES requests:

IRM references can be found at Exhibit 3.5.20-3, IRM Cross-References.

An inadvertent unauthorized disclosure is the unintentional disclosure of sensitive but unclassified (SBU) data, including personally identifiable information (PII) and tax information, to a party other than the requester (e.g., PII is faxed to a wrong number, account information is transmitted to an incorrect IVES participant, etc.) See IRM 11.3.1.4, Disclosure and Safeguarding of Returns and Return Information.

Immediately upon discovery, you must report all inadvertent unauthorized disclosures to the Office of Privacy, Governmental Liaison and Disclosure Incident Management Office, using the PII Breach Reporting form, see (5).

It is important for the employee and manager to make the distinction between a processing error and an unauthorized disclosure of taxpayer information. This is not an all-inclusive list of scenarios.

Report disclosures by the number of individual taxpayers and not by tax years.

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Within 15 calendar days after the end of the quarter, P&A from each site will email RAIVS/IVES HQ the spreadsheet entitled PII Breach Reporting to Headquarters with the information listed below and include all Form 4506 Family Series associated with the spreadsheet.. See Exhibit 3.5.20-7 , PII Breach Reporting to Headquarters Spreadsheet and see IRM 3.5.20.1.4, Program Management and Review.

Include Any other documentation available for the request, including packets for all completed PII Breach Reporting forms.

Each site will report all unauthorized inadvertent disclosure reported by their staff in their “PII Breach Reporting to Headquarters” spreadsheet.

Count each product for every tax period requested, not each request.

Report time on the Work Plan and Control (WP&C) using the following programs:

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IVES requests are worked on a FIFO basis. Use the EFS Fax Date Received field to determine order of work and timeliness.

When IVES TDS and/or EUP system is down, the following procedures will apply:

Each company participating in the IVES program must complete Form 13803, revision 08-2022, Application to Participate in the Income Verification Express Service (IVES) Program, to enroll in the IVES program.

The application requests some basic information for the business, including:

The completed application form is faxed into the EFS system and routed to the IVES Coordinator queue.

Participants are notified of the submission fax lines and IVES Coordinator contact information.

Take the following steps when the application is received at the IVES site:

The principal owner, the responsible official, and each employee authorized to submit requests to the IVES program must register with Secure Access individually to create and have access to an SOR mailbox for receipt of transcripts.

There are situations, such as TDS downtime, that may require the re-submission of IVES requests.

Before instructing IVES participants to resubmit a request, the following actions must be taken by the IVES coordinator:

The IVES coordinator, team manager and/or designated Quality Review employee(s) must handle performing quality review for the program following established guidelines.

The review of IVES work will evaluate adherence to program requirements and must involve reviewing new and completed work/batches submitted by participants and/or prepared by IVES clerks. The review includes:

The IVES processing fee will apply when:

Dispute adjustments occur when a participant disagrees with a bill received for IVES services:

A pre-processing review must be performed on all IVES requests prior to processing, including:

All IVES requests must be submitted on a Form 4506-C with an acceptable revision date in order to process.

Enter reject criteria in the EFS Discrepancy List. The Request Number corresponds with the cover sheet line number being rejected. List the CFN from line 5b in the Order Number field, if included on the Form 4506-C. Examples include:

Ensure IVES requests are processed in FIFO order. See IRM 3.5.20.2.3, Timeliness Guidelines for IVES Requests, and see IRM 3.5.20.2, General Information and Requirements for IVES Requests.

If unrelated correspondence/forms are attached to the request, complete the following after verifying/authenticating the attachment:

IRC 6103(c), Disclosure of Returns and Return Information to the Designee of the Taxpayer and IRC 6103(e), Disclosure to Persons Having Material Interest, authorizes release of information covered in these procedures.

All IRS employees are responsible for protecting taxpayer data from unauthorized disclosure. The taxpayer owns their tax data and must provide authorization for disclosure. All IVES products, also referred to as transcripts, are considered tax return information. Proper authorization for disclosure includes any of the following:

Form 2848 Power of Attorney and Declaration of Representative requirements:

Form 8821, Tax Information Authorization, requirements:

Written authorization documentation is required for disclosure to parties with a material interest as described in IRC 6103(e). The individual that signsForm 4506-C must provide the documentation to substantiate authorized access to the taxpayer’s return information. Once the documentation and signature have been verified, then any IVES participant can be named on line 5a of the request to receive the authorized information. The most common authorization scenarios are described below.

Research other disclosure information by going to Disclosure and Privacy and IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e). If you still have questions send an email to *Disclosure to assist with disclosure authorizations that are not described above or on the Disclosure page.

Throughout this IRM, any reference to "taxpayer" includes an authorized party with a valid documentation covering the items requested (e.g., Power of Attorney (POA), Letters Testamentary, etc.). Treat the holder of these valid authorizations as if they were the taxpayer. See IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements, for more information.

All IVES requests for tax return information must be signed by the taxpayer or an authorized representative. Electronic signatures can be accepted, stamped signatures are to be rejected. If signed by someone other than the taxpayer, see IRM 3.5.20.5.2, Authorization to Release Tax Return Information, for required documentation.

Always check the Authorized Signatures under the Business Type section of the IAT iTV tool on all BMF requests. The iTV tool will populate this section based on current filing requirements. If the iTV tool is down, check for filing requirements using CC INOLES or BMFOLE on IDRS.

Research CC CFINK and/or CC RFINK to make sure the signer has been authorized on the CAF or RAF to receive the information requested when the request is signed by a third-party and no POA or other valid authorization is attached.

IVES employees will use the IAT Income Transcript Verification (iTV) tool as the primary source to validate the entries on the requests and verify the identity of the taxpayer. If the iTV tool is unavailable, manual IDRS research is required.

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Verify TIN and name on the request against TIN and name on IDRS using the iTV tool. Reject the request if they do not match. See table below for common issues.

Verify taxpayer's address for all requests. See table below for common issues.

The address of record is defined as the current address on Master File, a recently updated address on Master File per received date, a pending (PN) address on Master File (CC ENMOD), or the new address as input on line 7 of a valid Form 8822 (see Form 8822 instructions below). When using the iTV tool, the first address listed in the results is the address of record on Master File.

The current address (line 3) or previous address (line 4) of the request must match the address of record or address as previously filed on Master File. Reject the request if none of the addresses returned by the iTV tool match either address listed on the request.

When IMF Form 8822 is attached to the request and NO ID theft indicators are present:

When BMF Form 8822 B is attached to the request and NO ID theft indicators are present:

If you receive a request with Form 14039, Identity Theft Affidavit, attached, route the request and Form 14039 to Accounts Management. See IRM 3.5.20.5.1 (5).

If iTV is available refer to the pop-up screens for instructions.

If iTV is unavailable, research IDRS following the below procedures to locate ID Theft criteria for IMF requests.

IVES participants fax Form 4506-C transcript requests in batches with an IRS approved IVES fax cover sheet. The IVES fax cover sheet contains specific identifying information about the participant and requests in the batch.

Use the "Request IVES Transcript" link in TDS to process requests submitted in the IVES program. The following process will be used when working IVES requests.

There will be two notifications sent by RAIVS/IVES HQ Analysts: Certification Report and IVES Delinquent Report. Follow the steps below for each report.

The IVES Certification Master List will be provided weekly by the IVES HQ analyst to the IVES managers, coordinators, and designees via email.

Notification of delinquent IVES participants will be provided monthly by the IVES HQ analyst to the IVES Managers and Coordinators.

Refer all delinquent IVES participants to the HQ IVES analysts.

When the participant account has been reactivated, the IVES Manager and/or Coordinator will be notified immediately via email.

Upon receipt of the delinquent listings:

When using IVES TDS, do not use the "Enter Another Taxpayer" button.

When using the IVES TDS Short Request to input BMF requests, there are two options in the Request By box on the Product screen - Master File Tax (MFT) Code and Form Number.

With the masking of both IMF and BMF transcripts starting December 13, 2020, IVES participants can assign a Customer File Number (CFN) to their transcript requests. A CFN is used by an IVES participant to associate the transcript to their client’s request. This is an optional field that will be used at the participant’s discretion.

Some IVES participants assign unique identifiers to their transcript requests, often called a "Loan Number," "File Number," etc.

Use the decision table below to determine when to input a CFN or unique identifier as described in the paragraphs above:

Rejects from batches submitted for IVES processing must be returned to the taxpayer and/or the authorized third-party (the third-party must have a POA or valid authorization) using Letter 0050C. See IRM 3.5.20.5.7.1 , Letter 0050C Tool Set up and IRM 3.5.20.5.7.2 , Input of Letter 0050C Correspondence. .

When rejecting for signature issues, send Form 14643 unless the only signature issue is an unchecked attestation box (Box 2 on Form 13873-E already addressed the attestation box) or unchecked signatory E-signature box.

Mail ID theft Form 14611, RAIVS/IVES Additional Actions Needed, letters to the taxpayer’s address of record on master file. Do not include a copy of the request.

If utilizing Form 13873-E, upload all Form 13873-E and Form 14643 into EFS for the batch, labeling them to show the type of form and specific Form 4506-C request.

Fax a completed Form 13873-IR, IVES Notice of Rejected Items, for all rejected items in the batch to the participant at the fax number provided on the IVES fax cover sheet. See Exhibit 3.5.20-4, IVES Reject Codes for Participants, for appropriate reject codes.

IVES rejects and notifications must be completed within the IVES timeliness requirements as described at IRM 3.5.20.2.3, Timeliness Guidelines for IVES Requests.

Research Disclosure information by going to Disclosure and Privacy and IRM 11.3.2, Disclosure to Persons with a Material Interest. If you still have questions send an email to *Disclosure requesting clarification.

IVES units are staffed and trained to handle paper requests IRM 3.5.20.5.7 , Rejecting IVES Requests. In general, the only calls from the public that should be coming to IVES are from:

When contacting taxpayers by telephone, out calls should be placed between the hours of 8:00 a.m. and 9:00 p.m. of the taxpayer’s time zone in which you are calling. These guidelines are also applicable when making out calls on a Saturday or Sunday.

Follow the steps below to greet and respond to the individual in a courteous manner when telephone contact is made:

Follow the steps below to authenticate the taxpayer:

Refer taxpayers with tax or tax account questions to the appropriate number below:

Work with IVES participants if re-submission for Form 4506-C is needed.

All telephone information will be recorded and retained for one calendar year in a spreadsheet entitled “RAIVS/IVES Telephone log.” See Exhibit 3.5.20-6 .

Email the “RAIVS/IVES telephone log” spreadsheet to RAIVS/IVES HQ on the last Wednesday of each month with the required information listed below. See IRM 3.5.20.1.4 , Program Management and Review.

Receipt and Control function returns undeliverable correspondence to IVES function on Form 3210, Document Transmittal.

Process undelivered or returned mail as follows:

The following chart contains an example of a situation you may encounter. Use this chart to assist in your analysis of undeliverable mail:

Manual adjustments can be made for the current billing period only.

All manual adjustments must be input on the Manage IVES Invoices screen in TDS.

The manager or designated individual must review adjustments input by IVES employees. This review must ensure that the appropriate documentation exists for the adjustment.

Return transcripts display line items as transcribed from the original return and figures as corrected by the IRS during original processing. Return transcripts do not reflect any adjustments, payments or other items that posted to Master File after original processing.

Return transcripts are available in TDS for the current processing year and for returns processed during the prior three processing years.

Use TDS to order the return transcript on a processable request. Use the decision table below for various common scenarios. See IRM 3.5.20.5.7, Rejecting IVES Requests, to process rejected items.

Account transcripts display Master File transactions as seen on CC IMFOLT and CC BMFOLT, showing the Transaction Codes (TC) and a description of the codes. It includes transactions that posted before, during and after original processing (e.g., payments, adjustments, penalties, etc.).

Account transcripts are available in TDS for any account that is active on Master File.

Use TDS to request an account transcript on a processable request.

Record of account transcripts display a combination of the return and account transcripts.

Record of account transcripts are available in TDS for the current and three prior tax years. Reject any tax years requested that are older than the three prior tax years. See IRM 3.5.20.5.7, Rejecting IVES Requests.

Use TDS to request a record of account transcript on a processable request.

Wage and income transcripts display earnings reported to the IRS on information returns filed payers. These include but are not limited to: Form W-2 series, Form 1098 series, Form 1099 series, Form 2439, Form 5498, etc.

Wage and income transcripts are available in TDS for the current and nine prior tax years.

Use TDS to request a wage and income transcript on a processable request. Using the decision table below for various common scenarios. See IRM 3.5.20.5.7, Rejecting IVES Requests, to process rejected items.

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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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All IVES participants using electronic signatures must use an independent party to audit and ensure all electronic signature requests meet all requirements stated throughout the e-signature certification document. This audit along with its findings will be provided annually. IVES participants with findings showing a failure to meet all requirements will not be allowed to continue using electronic signatures.

These findings must include participant number and monthly results as well as the total annual computations. The annual audit findings must be submitted by January 31st of the following year unless an extension of time is made and granted prior to the due date. The report can be submitted to the following e-mail address:ts.ives.participant.assistance@irs.gov.

IVES HQ analyst must verify each audit contains the following:

IVES participants must validate that the signer is who they say they are and that the document has made it into the correct hands. The most common form of authentication is “Two Factor,” referring to something the signer has (e.g., emailed successfully into their in-box) and something the signer knows (e.g., a pass code). Other common authentication options include Knowledge based Authentication (KBA) where the signer is presented with multiple choice questions, and Single Sign-On (SSO), where “keys” or credentials are passed along from another website.

IVES participant must get consent from signer to receive and sign documents electronically prior to moving forward with the viewing and signing ceremony. This is typically done with a one-page consent form presented to the signer after authentication and prior to gathering signatures. Signer must either accept or reject the consent.

Electronic signatures must contain an electronic symbol logically associated with a record and executed or adopted by a person with the intent to sign the record. The electronic signature is required to validate the name(s) against the name(s) listed on the Form 4506-C. After the electronic signature is collected, the document must be made tamper proof to ensure its validity.

All IVES participants will develop their own skip interval each month by dividing their total number of requests by the sample size of 125. Each month the participant will select the first electronically signed request and apply the skip interval from there. The participant can stop the selection process once 125 requests have been selected. All participants will select a sample size of 125 requests, regardless of fluctuations in their monthly volume.

An audit log of the entire electronic signing ceremony must accompany the document for future use as needed for non-repudiation. Data in the log must include date and time of creation, IP address of the signer, document lifecycle notifications, result of authentication, result of consent, and result of each electronic signature in the document. Upon request the audit logs and the Form 4506-C will be made available throughout the year to IVES HQ analysts.

After evaluating the results of each IVES participant’s submission, the IVES HQ analyst will issue one of three possible outcome letters to each participant currently certified to submit electronic signatures. If an analyst reviews a completed response and makes the determination that a “Warning” or “Removal” letter is warranted, the analyst will communicate the findings to management for additional review before a final determination is made.

If the participant subsequently delivers a complete response after receiving a “Removal” letter and no issues are present, then the participant will be reinstated, and a “Warning” letter will be issued.

If a participant provides a response that we deem insufficient upon review according to IVES qualifications (4), they will receive a "Removal" letter and will be removed from the e-signature program.

Once a participant has been removed from the e-signature program, they are no longer qualified to use e-signatures on IVES transcript request. After 30 days from the date the removal letter was issued, update the participants account information in EFS, and ensure the “Qualified” box is not selected.

Participants issued a removal letter will be required to re-submit a new certification D. HQ analyst will place the new certification D in the certification folder and update the certification master list stored on the TSS SharePoint.

After the E-signature audit review is conducted and results for the entire sample have been finalized, the IVES management and staff will conduct a lesson learned session.

Future compliance review questions and procedures may be revised to reflect any feedback and/or concerns through the lessons learned session. This will be an important step in improving the quality and overall review process moving forward.

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