Purpose: This IRM section governs the use of seals and certifications as described in 26 CFR 301.7514-1.

Audience: These procedures apply to all IRS employees and contractors.

Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy.

Program Owner: The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy.

Primary Stakeholders: All IRS business units and functions that are authorized to provide certifications under Delegation Order 11-5.

Any member of the public may request certification of a document. However, neither the Freedom of Information Act, 5 USC 552, nor the Privacy Act 5 USC 552a, requires that certifications be provided to a requester. Requests for certification should ordinarily be sent to the office having custody of the records (i.e., Headquarters, area, territory, or campus). Form 4506, Request for Copy of Tax Return,provides for the certification option when returns are provided pursuant to that process.

There are no fees charged when certification is provided for another government agency.

The two formal processes for certification (discussed in IRM 11.3.6.3 and IRM 11.3.6.4), require a completed Form 2866, Certificate of Official Record.Use of the formal processes for certification is not mandatory.

The informal process for certification is called the "ink stamp method" which is used in lieu of a Form 2866. This method is permissible in jurisdictions where both the U.S. Attorney and the governing District Courts find this practice suitable. The ink stamp method should include: identification of the number of pages, the name, title, and signature of the certifying officer with the date signed, and the acceptable wording shown below.

With the exception of the circumstances described in IRM 11.3.35.12(7) and (8), providing documents in lieu of testimony, the ink stamp method is the only type of certification that will be done for non-government requesters. If other situations arise that would appear to require one of the formal processes for certification, they should be discussed with the Disclosure Policy & Program Operations Supervisor in Disclosure Headquarters (HQ).

Form 2866, Certificate of Official Record, is available for authenticating originals or copies of records.

Offices preparing a large volume of certifications for use by other agencies may, at their option, employ suitable continuous feed printout paper instead of printed copies of Form 2866, to make the most effective use of word processing equipment. The certifications should contain identical wording to that appearing on an original Form 2866. Entries should be arranged in substantially the same sequence and layout as on Form 2866. The original and copies should be processed in a similar manner as provided below for certifications utilizing Form 2866.

Electronic versions of the Form 2866 are also acceptable if they meet the standards of (2) above.

The use of blue paper for Form 2866 is not mandatory. Electronic versions of Form 2866 may be printed on blue paper as long as they meet the standards of (2) above.

This subsection contains procedures for preparing the original Form 2866, Certificate of Official Record.

Every certification of records inherently involves an intended disclosure of official records. The certification file should include any necessary analysis of the request and evaluation of the records to ensure that disclosures are properly authorized.

Personnel preparing certifications should make certain that all evidentiary requirements are met. Copies of records must portray the originals accurately and be free of any distortions, flaws or illegible markings not present in the original.

Certifications must conform to the standards of the court whenever production in court is expected.

Records being certified must be known to originate in official IRS files.

Occasionally, individuals will request certification of their copy of a return or will request certification of a document in their possession allegedly obtained previously from the IRS. Such requests must be refused. Instead, the requester may be told how to request certification of an original record in the IRS’s custody.

Any office may certify the authenticity of any IRS record, even though the record may have originated in another office. The office issuing the certification must have physical possession of the record and be aware how the record came into its possession.

When a record to be certified is located in another office, it is generally preferable to transfer the request to the office having possession of the record, rather than transfer the record.

The officer certifying the authenticity of a record is responsible for reviewing the file, comparing the copy with the original, and verifying its accuracy and authenticity before signing. However, where written audit trails (with appropriate attestations by IRS personnel) are available that provide the same degree of assurance, possession of the original may be waived. These situations should be rare (e.g., an instance where voluminous active files need to be certified, and the custodial office has no one with certification authority).

The U.S. Department of the Treasury has specific requirements for use of the Treasury Seal. Per Delegation Order 11-3, found in IRM 1.2.2.12.3, only specific Disclosure personnel are authorized to affix the seal of the Department of the Treasury. If an IRS record needs to be authenticated with the Department of the Treasury seal, contact Disclosure to coordinate the certification.

As proof of residence in the United States and of entitlement to certain benefits under tax treaties, an applicant must provide a U.S. Government certification of U.S. residency to a foreign withholding agent. The IRS requires submission of Form 8802, Application for United States Residency Certification, to obtain a certificate of residency (Form 6166) from the Philadelphia Accounts Management Center. Send mis-routed Forms 8802 with a check or money order to:

In the past, special arrangements had been made with some countries, involving individualized certification language or the signing of forms issued by other governments. All such forms should be referred to the Foreign Certification Unit at the Philadelphia Campus.

IRC 6103(p)(2)(C) provides that any reproduction of any return, document, or other matter made in accordance with that section will have the same legal status as the original. This IRC section further requires that any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence.

IRC 7514 provides that judicial notice shall be taken of the seals.

Certain applicants, usually the Department of Justice, occasionally request certifications from the IRS for use in court proceedings that confirm a lack of records. Form 3050, Certificate of Lack of Record,should be used for this purpose, using the embossed seal procedures detailed in IRM 11.3.6.4.1(12). When questions concerning the use of this type of certification cannot be resolved by a Disclosure employee, they must elevate the matter to Disclosure Policy & Program Operations , Disclosure HQ, following proper procedures.

To prepare a Form 3050 for the lack of a return when a substitute for return has been filed or an Integrated Data Retrieval System (IDRS) transcript shows that an SFR has been established, local procedures can be developed. However, one acceptable approach is to insert in the Form 3050 space for "Description of Record(s) Sought," the following: "Form 1040 that was duly completed, executed, and filed by the taxpayer."

The Form 3050 should only cover the specific years being certified as a lack of record. The Form 3050 must be dated and signed on the date it is created in order to properly attest to the information provided. The date the Form 3050 is signed represents the date that the certification was completed and is attesting, with the Signature, that the information on the Form is true and correct.

Government seals wrongfully used and instruments wrongfully sealed prohibits the fraudulent or wrongful certification of documents and the knowing use, sale or transfer of any documents fraudulently or wrongfully certified. Violators are subject to a fine and/or imprisonment of up to five years.