Part 11. Communications and Liaison

Chapter 3. Disclosure of Official Information

Section 37. Recordkeeping and Accounting for Disclosures

11.3.37 Recordkeeping and Accounting for Disclosures

Manual Transmittal

August 18, 2023

Purpose

(1) This transmits revised text for IRM 11.3.37, Disclosure of Official Information, Recordkeeping and Accounting for Disclosures.

Material Changes

(1) IRM 11.3.37.1.4, Program Controls, were added in order to incorporate relevant internal controls. These items identify information about the program and procedures covered within this section.

(2) Reviewed and updated the IRM where necessary for the following types of editorial changes: legal citations, published forms and documents and web addresses.

Effect on Other Documents

This material supersedes IRM 11.3.37, Disclosure of Official Information, Recordkeeping and Accounting for Disclosures, dated September 17, 2019.

Audience

All Operating Divisions and Functions.

Effective Date

(08-18-2023)

Related Resources

The Disclosure and Privacy virtual library can be found at the Disclosure and Privacy Knowledge Base.


Michael Oser
Acting Director, Governmental Liaison, Disclosure and Safeguards

11.3.37.1 (09-17-2019)

Program Scope and Objectives

  1. Purpose: This Internal Revenue Manual (IRM) section provides guidance on recordkeeping and accounting for disclosures as governed by Subsection (c) of the Privacy Act of 1974, 5 USC 552a, and the Internal Revenue Code (IRC) IRC 6103(p)(3)(A) .

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

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

  4. 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.

  5. Primary Stakeholders: All IRS Business Units have responsibility for recordkeeping and accounting for disclosures made pursuant to subsection (c) of the Privacy Act and IRC 6103(p)(3)(A). This responsibility extends to manual as well as electronic applications in which accountable disclosures of tax information occur.

11.3.37.1.1 (09-17-2019)

Background

  1. The system used to account for disclosures of returns and return information complies with two laws:

    1. Subsection (c) of the Privacy Act of 1974 (5 USC 552a); and

    2. IRC 6103(p)(3)(A) .

  2. Due to these two statutes, individuals may determine whether the IRS disclosed Federal Tax Information (FTI) or Privacy Act information about them. The IRS must record what FTI or Privacy Act information it discloses about any taxpayer.

  3. Subsection (c) of the Privacy Act requires the IRS to keep an accurate accounting of each disclosure of information from a tax or nontax system of records. A system of records is a group of records regarding individuals that is retrievable by a unique identifier corresponding to those individuals. The IRS publishes systems of records periodically in the Federal Register. View the systems of records at: Privacy Act System of Records Notices.

  4. The procedures in this chapter address only tax systems of records. To account for disclosures from nontax systems, see IRM 10.5.6.7, Privacy Act Accounting for Disclosures.

  5. To the extent that IRC 6103(p)(3)(A) and Subsection (c) of the Privacy Act overlap regarding a particular disclosure, the accounting requirements of IRC 6103(p)(3)(A) will govern.

    Example:

    IRS provides corporate income tax returns to the Department of Justice in response to an ex parte order submitted under IRC 6103(i)(1). Corporate income tax returns meet the definition of returns under IRC 6103. Therefore, the IRS employee accounts for their disclosure in accordance with the requirements of IRC 6103(p)(3)(A) even though they do not fall within a system of record defined by the Privacy Act.

    Example:

    In accordance with disclosure authority IRC 6103(h)(3)(A), IRS refers a federal tax case to the Department of Justice for criminal prosecution and includes in the referral package the 2015 and 2016 income tax returns of John Doe along with the related investigative files. Subsection (c) of the Privacy Act requires an accounting for these disclosures. However the IRS employee does not make an accounting since IRC 6103(p)(3)(A) exempts disclosures made under IRC 6103(h)(3)(A) from the accounting requirement.

  6. IRC 6103(p)(3)(A) requires the IRS to account for all disclosures of returns/return information furnished under a subsection of IRC 6103 unless specifically exempted.

  7. The following subsections of IRC 6103 are exempt from the accounting requirements as defined in IRC 6103(p)(3)(A):

    • IRC 6103(c)

    • IRC 6103(e)

    • IRC 6103 (f)(5)

    • IRC 6103(h)(1), IRC 6103(h)(3)(A) and IRC 6103(h)(4)

    • IRC 6103(i)(4) and IRC 6103(i)(8)(A)(ii)

    • IRC 6103(k)(1), IRC 6103(k)(2), IRC 6103(k)(6), IRC 6103(k)(8), and IRC 6103(k)(9)

    • IRC 6103(l)(1), IRC 6103(l)(4)(B), IRC 6103(l)(5), IRC 6103(l)(7), IRC 6103(l)(8), IRC 6103(l)(9), IRC 6103(l)(10), IRC 6103(l)(11), IRC 6103(l)(12), IRC 6103(l)(13), IRC 6103 (l)(14), IRC 6103(l)(15), IRC 6103(l)(16), IRC 6103(l)(17), and IRC 6103(l)(18)

    • IRC 6103(m)

    • IRC 6103(n)

  8. All IRS employees who are responsible for making an accountable disclosure of tax information are also responsible for completing the accounting for those disclosures, following the procedures in this IRM or their local procedures. Contact the Disclosure Help Desk for any questions regarding the recordkeeping or accounting for disclosures of tax information. Compliance with this requirement may be validated through Quality Reviews.

11.3.37.1.2 (09-17-2019)

Authority

  1. The following items govern the authority pertaining to recordkeeping and accounting for disclosures of information:

    • Subsection (c) of the Privacy Act of 1974 (5 USC 552a)

    • IRC 6103(p)(3)(A)

    • 26 CFR 301.6103(p)(2)(B)-1

11.3.37.1.3 (09-17-2019)

Roles and Responsibilities

  1. All IRS employees, contractors and state and federal agencies use this IRM to help comply with the recordkeeping and accounting for disclosures of tax information as governed by the Privacy Act and the Internal Revenue Code.

11.3.37.1.4 (08-18-2023)

Program Controls

  1. Business Units are responsible for establishing and documenting the program controls developed to oversee their program as well as ensuring employee compliance with all applicable elements of this IRM.

11.3.37.1.5 (09-17-2019)

Definitions/Acronyms

  1. The following is a list of the acronyms that are used in this IRM section:

    Acronym Definition
    ACA Affordable Care Act
    ADP Automated Data Processing
    AIMS Audit Information Management System
    ANMF Automated Non-Master File
    ATF&E Alcohol, Tobacco, Firearms and Explosives
    BMF Business Master File
    BSA Bank Secrecy Act
    CADE Customer Account Data Engine
    CFR Code of Federal Regulations
    CI Criminal Investigation
    CIMIS Criminal Investigation Management Information System
    DMF Disclosure Masterfile
    DLN Document Locator Number
    DOJ Department of Justice
    D-PPO Disclosure Policy and Program Operations
    EIN Employer Identification Number
    EOAD Examination Operational Automated Database
    EXSTARS Excise Summary Terminal Activity Reporting System
    FTI Federal Tax Information
    FUTA Federal Unemployment Tax Act
    GAO Government Accountability Office
    GLDEP Governmental Liaison Data Exchange Program
    GLDS Governmental Liaison, Disclosure and Safeguards
    HCO Human Capital Office
    IMF Individual Master File
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRMF Information Return Master File
    JCT Joint Committee on Taxation
    JOC Joint Operations Center
    LB&I Large Business and International
    MFT Master File Transcript
    PGLD Privacy, Governmental Liaison and Disclosure
    PII Personally Identifiable Information
    RAAS Research, Applied Analytics & Statistics
    SSN Social Security Number
    TAR Taxpayer Address Request
    TC Transaction Code
    TDA Taxpayer Delinquent Account
    TE/GE Tax Exempt/Government Entities
    TIN Taxpayer Identification Number

11.3.37.1.6 (09-17-2019)

Related Resources

  1. Refer to IRM 10.5.6.7, Privacy Act Accounting for Disclosures for additional information on Privacy Act accounting requirements.

11.3.37.2 (09-17-2019)

General Rules

  1. When accounting for disclosures, determine how many accounting records to prepare by identifying the number of sources used to furnish information.

    Note:

    The IRS assigns an ADP source code to information collected, developed or maintained by a function.

    1. The Privacy Act governs tax information of individuals; see Exhibit 11.3.37-2 for these sources.

    2. For tax information not governed by the Privacy Act, the sources are those nontax systems of records listed in Exhibit 11.3.37-3.

    Exception:

    When disclosing information from a tax system of records, use the following guidelines to determine the maximum number of accounting records to prepare:

    • one accounting for the return or return information involved and

    • one for each function whose systems of records are disclosed

  2. Though a function might disclose information about an individual taxpayer from more than one of its systems of records, the function should prepare an accounting record for only the system of records providing the greatest amount of information.

    Note:

    This procedure is consistent with the spirit of IRC 6103(p)(3)(A) and subsection (c) of the Privacy Act. When disclosing from multiple systems of records, it is more practical to limit the number of sources in order to avoid confusion over the amount of information disclosed.

    Example:

    The Department of Justice is conducting a nontax federal criminal grand jury and makes an Ex Parte Court Order request under IRC 6103(i)(1) for the 2016 individual income tax return and related files and records of John Doe. After conducting a thorough search, the IRS employee locates and discloses the following information for tax year 2016:

    a) Form 1040 U.S. Individual Income Tax Return
    b) Lien File (three pages)
    c) Taxpayer Delinquent Account (TDA) File (20 pages)
    d) Examination Administrative File (workpapers, affidavits, etc.) (50 pages)
    e) Classification and Examination Selection File (edited list of taxpayers selected for audit on which the taxpayer’s name appears) (two pages); and
    f) Audit Information Management System (AIMS) Record (computer printout indicating office where return was examined) (one page)

    The IRS employee prepares an accounting record for the following:
    1) Form 1040 U.S. Individual Income Tax Return
    2) Taxpayer Delinquency Account File. (Although a disclosure was also made from the lien file, most of the information disclosed from Collection files was obtained from the TDA file) and
    3) Examination Administrative File. (The greatest amount of information was disclosed from the administrative file.)

  3. The number of disclosures that are recorded on a taxpayer’s account per disclosure record is equal to the number of tax periods reported on the record.

    Example:

    An accounting record for ABC Company indicates the IRS disclosed ABC’s Forms 1120 for tax years 2013-2016 to the Department of Labor. Thus, the taxpayer’s account in the accounting file records four disclosures. For disclosures involving multiple years and functional systems, the taxpayers account in the accounting file records accountings equal to the number of years multiplied by the number of functional systems.

  4. Refer to Document 12990, Records and Information Management Records Control Schedules, Schedule 8 – Administrative and Organizational Records, Items 44 and 70, (Job No. N1-58-05-2) to ensure records, in hard copy and electronic format, are appropriately managed, retained, and archived in accordance with the National Archives and Records Administration approved records retention and disposition authority. Also refer to IRMs 1.15, Records and Information Management series for compliance with records and files management lifecycle (hardcopy and electronic), including creation, maintenance, retrieval, preservation and disposition of all records to avoid inadvertent/unlawful destruction of records.

11.3.37.3 (09-17-2019)

Accounting System

  1. Subsection (c) of the Privacy Act requires the IRS to maintain a record of the date, nature, and purpose of each disclosure and the name and address of the recipient of the information disclosed.

    Note:

    Capturing this same information also satisfies the accounting requirements of IRC 6103(p)(3)(A).

  2. The IRS can account for the disclosure of returns/return information either manually or electronically. Generally, the IRS electronically posts disclosure information to a disclosure accounting file that is an adjunct to the Individual Master File (IMF) and Business Master File (BMF).

11.3.37.3.1 (09-17-2019)

Accounting Procedures

  1. The business component that discloses the records is responsible for preparing the record of accounting. State or federal agencies making permissible disclosures to other state or federal agencies pursuant to an IRC 6103(p)(2)(B) agreement will maintain a permanent system of recording disclosures and provide to the IRS within 30 days after the close of each calendar year, a narrative of accounting for all disclosures of returns and return information made to the receiving agency, as required by 26 USC 6103(p)(3)(A) and 26 CFR 301.6103(p)(2)(B)-1 . Disclosure personnel are available to provide technical assistance.

  2. A record of accounting for disclosure of returns/return information includes the following items:

    1. Name Control: The first 4 alpha and/or numeric characters of the taxpayer’s last name (in the case of individuals) or the first four alpha and/or numeric characters of the business name (in the case of partnership, corporations, etc.)

    2. Taxpayer Identification Number: The IRS identifies a taxpayer’s business account through the Employer Identification Number (EIN). The IRS identifies an individual taxpayer through the Social Security Number (SSN).

    3. Tax Period: The Service uses a six digit code to indicate the end of the tax period for a given return. The first four digits represent the year (YYYY) and the next two digits represent the month (MM).

    4. Disclosure Date: Date of the disclosure (MMDDYYYY). The Service uses an eight digit code to indicate the date. The first two digits represent the month (MM), the next two digits represent the day (DD) and the last four digits represent the year (YYYY).

    5. Nature of Disclosure Code: A one digit code that represents the method of disclosure, i.e. a verbal disclosure, an electronic disclosure, inspection of records, or paper copy of record. See Exhibit 11.3.37-6, Multiple Record of Disclosure for a listing of the nature of disclosure codes.

    6. Agency Code: A three digit code assigned to the agency, person or entity receiving a disclosure. See Exhibit 11.3.37-4, State Agency Codes and Exhibit 11.3.37-5, Federal Agency Codes.

      Note:

      Not all agency codes reflected in the Exhibit can be used to post a disclosure accounting, care should be taken to use correct agency codes to ensure accurate accountings.

    7. Purpose Code: A two digit code that identifies the authorizing statute for the disclosure. See Exhibit 11.3.37-6, Multiple Record of Disclosure for a listing of the purpose codes.

    8. ADP Source Code: A three digit code identifying the system of record of the disclosure. See Exhibit 11.3.37-1, Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act), Exhibit 11.3.37-2, ADP Source Codes - Tax Systems of Records (Systems Governed by the Privacy Act) , and Exhibit 11.3.37-3, ADP Source Code - Tax Information (Not Governed by the Privacy Act) for the listed ADP source codes.

  3. The IRS developed Form 5466-B, Multiple Record of Disclosure, to record the information required by subsection (c) of the Privacy Act and IRC 6103(p)(3)(A). Form 5466-B records information using a combination of numerical codes and vertical entries. A computerized version of Form 5466-B may be used. Instructions for preparing Form 5466-B are in Exhibit 11.3.37-6, Multiple Record of Disclosure. The numerical codes used on the Form are listed in IRM Exhibit 11.3.37-1 through IRM Exhibit 11.3.37-5.

    Note:

    Unauthorized disclosures are not accounted for via Form 5466-B. Instead, they are reported to the Incident Management Team via the Personally Identifiable Information (PII) Reporting Form as provided for in IRM 11.3.1, Introduction to Disclosure and IRM 11.3.38, Roles and Responsibilities of Disclosure Managers.

  4. Prepare separate Forms 5466-B to account for IMF and BMF disclosures.

  5. If an IRS employee discloses tax information about an individual that is not contained in a Privacy Act system of records, the employee must still make an accounting to comply with IRC 6103(p)(3)(A).

    Example:

    A state tax agency requests a copy of the 2016 income tax return of John Doe. The IRS employee finds that no return has been filed and discloses this fact to the state tax agency. There is no Privacy Act accounting required since no record was disclosed. However, disclosure of the lack of filing must be accounted for under IRC 6103(p)(3)(A). The ADP Source Code used to account for the disclosure is source code 116, IMF, even though no record was actually disclosed from that system of records. To account for such a disclosure, the IRS employee uses the ADP Source Code for that system when preparing the accounting record on Form 5466-B.

  6. Account for disclosures of returns and return information about corporations or other non-individual entities for which there is no ADP Source Code listed in Exhibit 11.3.37-2 as if the information related to individuals.

  7. Forward the completed Form 5466-B to one of the following addresses no later than the last work day of the month.

    1. IMF Form 5466-B are mailed to:

      Internal Revenue Service
      Attn: Batching MS 6052
      333 W. Pershing Rd.
      Kansas City, MO 64108

    2. BMF Form 5466-B are mailed to:

      Internal Revenue Service
      Attn: Batching MS 6054
      1973 N. Rulon White Blvd.
      Ogden, UT 84404

      Note:

      Send Form 3210, Document Transmittal, with the Form 5466-B to verify receipt of the form.

  8. Disclosure Managers should establish quality control procedures for review of any Form 5466-B prepared by their employees, prior to forwarding to Campus batching operations in order to ensure accuracy.

  9. Campuses are responsible for posting the information contained on the forms to the Masterfile.

  10. Certain disclosures that are made electronically include an automated accounting and do not require the preparation of Form 5466-B.

  11. The Martinsburg or Detroit Computing Centers make disclosures through the Governmental Liaison Data Exchange Program (GLDEP) that are accounted for electronically (e.g., certain disclosures to state tax agencies, for state tax administration purposes under IRC 6103(d)).

  12. Disclosure accountings are also electronically generated through the use of AIMS. AIMS is used to account for the automatic disclosure of copies of Revenue Agent Reports provided for by implementing agreements between IRS and state tax agencies.

  13. Once a disclosure is accounted for, subsequent disclosures made from the same source, in response to the same request, and in the same manner as the initial disclosure, do not have to be accounted for again.

    Example:

    On September 1, 2017 an IRS employee provides return information from a Criminal Investigation administrative file (a portion of the Special Agent’s Report) to the U.S. Attorney pursuant to an IRC 6103(i)(1) request concerning the ABC Company. An entry is made on Form 5466-B to record the disclosure. On September 12, 2017 the IRS employee provides additional return information (copies of ABC Company’s checks, obtained by the Special Agent from a bank) in response to the same IRC 6103(i)(1) request. No new accountings are required. A description of the material and date of the disclosure are retained in the file, or the documents could be stamped or noted to indicate the date and recipient of the disclosure.

11.3.37.3.2 (09-17-2019)

Narrative Record of Accounting

  1. Consider using a narrative record of accounting in lieu of Form 5466-B when accounting for a large number of records.

  2. Use the narrative accounting method where:

    1. Resource savings would result.

    2. The posting of individual accountings to taxpayer accounts (Transaction Code (TC) 120) is unavailable to the taxpayer, i.e. disclosures made under a condition of disclosure as stated in 5 USC 552a(b)(7).

      Note:

      Submit a narrative record of accounting for Ex Parte court orders that are sealed or not a matter of public record. The 5466-B accounting places a Transaction Code on the taxpayer account that can be requested and/or released on a transcript of account. A narrative accounting avoids the potential for taxpayer notification that their information has been disclosed, prior to the order being made a public record.

    Note:

    Decide whether a narrative accounting is appropriate on a case by case basis with the business unit supervisor.

  3. A narrative record of accounting for disclosure of returns/return information summarizes the disclosures made includes the following items:

    1. Category and number of taxpayers:
      IMF - number of IMF taxpayers whose information was disclosed
      BMF - number of BMF taxpayers whose information was disclosed
      Tax years - list tax periods disclosed. Provide listing separately for IMF and BMF if both are reported in the narrative accounting.
      Total number of disclosures (Number of IMF taxpayers, "+" number of BMF taxpayers "+" total tax periods disclosed = total number of disclosures)

    2. Date of disclosure

    3. Description of documents disclosed: Briefly describe what was disclosed (e.g., Transcripts, lack of record, copy of tax return)

    4. Purpose of disclosure: Select appropriate purpose code from Exhibit 11.3.37-6 (e.g. IRC 6103(d) – Purpose Code 11

    5. Name of agency receiving the information: Provide name and address of the agency receiving the information

    6. Location of IRS office retaining a copy of disclosed information: Indicate IRS office location where a record of the disclosed information is maintained

    7. Nature of documents disclosed: Describe method of disclosure (e.g., a verbal disclosure, an electronic disclosure, inspection of records, paper copy of record)

  4. The business component that owns the records must prepare the accounting for disclosures. State or federal agencies making permissible disclosures to other state or federal agencies pursuant to an IRC 6103(p)(2)(B) agreement must also make any required accountings and forward their narrative to the IRS. Disclosure personnel are available to provide technical assistance.

  5. The office that owns the records will make a narrative report and retain a copy of the report in order to satisfy section (c)(2) of the Privacy Act and IRC 6103(p)(3)(A). Forward the narrative record of accounting to the respective Business Unit coordinator, who will forward total disclosure counts to the appropriate Disclosure Policy and Program Operations (D-PPO) Analyst, with a copy maintained by the office making the disclosure. To the maximum extent possible, retain documentation that would enable identification of the specific taxpayers in the event it is necessary to construct such a list at some future time.

  6. Note the file or maintain a copy of the accounting document to show the compilation of the disclosure accounting.

11.3.37.4 (09-17-2019)

Disclosure Accounting Report to the Joint Committee on Taxation (JCT)

  1. GLDS, Disclosure Policy and Program Operations is responsible for preparing an annual report of the authorized disclosures accounted for under IRC 6103(p)(3)(A) .

  2. IRC 6103(p)(3)(B) and (C) define the scope, content and timing for submitting the report. IRS must submit the report no later than 90 days after the close of each calendar year, generally by March 31 for all accountable disclosures made during the prior calendar year. The report is a compilation of the number of records disclosed under the reportable provisions of IRC 6103(p)(3)(A). IRS functional business units report the record counts to D-PPO both systemically and manually. See IRM 11.3.37.4.1 below for processing guidance.

  3. The D-PPO lead analyst will contact and engage the JCT each year for input into and feedback needed for changes to the scope and content of the report. The D-PPO analysts will send a request for disclosure counts in December to each of the business units and external sources that provided data from the prior year’s report providing any additional guidance or instructions. The business unit point of contact should timely advise D-PPO of any personnel changes prior to the annual engagement.

  4. Throughout the year, but only as necessary, the D-PPO analyst will evaluate legislative changes to IRC 6103, new agreements, memoranda of understanding, and new systems for disclosing return information to determine if accountings are required. The D-PPO analyst will work with all IRS business units to provide awareness training in properly accounting for disclosures when required.

  5. The report package will contain:

    1. Cover transmittal letter

    2. Report of disclosures under IRC 6103(p)(3)(B)

    3. Public report of disclosures under IRC 6103(p)(3)(C), including appropriate reference and footnotes, and a brief explanation of the general purposes for each IRC section included in the report

    4. Internal transmittal documents; Form 14074, Action Routing Sheet, Form 13839-A, Note to Reviewer, and any other explanatory documents to facilitate the review and approval of the report package

  6. After compiling all data and preparing the report, PGLD management, Chief Counsel (Procedure & Administration), the Deputy Commissioner for Operations Support, and the Commissioner’s Chief of Staff will review and approve the report package for the Commissioner’s signature. Legislative Affairs delivers the report to the JCT Chief of Staff.

11.3.37.4.1 (09-17-2019)

Functional Input into the Disclosure Accounting Report

  1. Disclosure Policy and Program Operations relies on business and functional units that make accountable disclosures to maintain records and report the number of disclosures, either systemically within various applications or manually.

  2. IRC 6103(p)(3)(A) requires, with limited exceptions enumerated in the statute, the IRS to maintain a permanent system of standardized records or accountings of all requests for inspection or disclosure of returns or return information. These systems may be automated within an information technology application or manually maintained.

  3. The exceptions are specified by IRC 6103 subsection in IRC 6103(p)(3)(A). If the subsection is not specifically listed in IRC 6103(p)(3)(A), employees making authorized disclosures must account for the disclosure.

    Example:

    IRC 6103(e), disclosures of tax returns or return information to a person with a material interest (e.g. the taxpayer’s return to the taxpayer) is listed so no accounting is required. IRC 6103(d), disclosures to state tax agencies is not listed so any disclosure under this subsection requires accounting.

  4. Unauthorized disclosures are not reported in the annual JCT report.

  5. If the IRS employee prepares and submits Form 5466-B, Multiple Record of Disclosure, the employee’s actions are complete as that process captures the disclosure accounting in the Disclosure Masterfile.

  6. If the IRS employee making an accountable disclosure does not prepare and submit Form 5466-B, additional steps are necessary to ensure the JCT report captures the accountings.

  7. Each business unit is responsible for developing procedures for compiling narrative accounting memoranda or other recordation accounting for disclosures and providing summaries to D-PPO.

  8. Business units or functions must submit their summary of accountings to D-PPO no later than January 31st of each year. D-PPO encourages earlier or more frequent reporting (monthly, quarterly, semi-annually, or ad hoc) if the circumstances allow.

  9. Examples of data sources and functions include, but are not limited to:

    • Disclosure Areas East and West – Technical Advisors will compile a summary narrative accounting report from their respective Disclosure Offices for disclosures not accounted for on previously submitted Forms 5466-B.

    • GLDS Data Services – will compile a summary and detailed report of all accountable disclosures made through the GLDEP, the Reimbursable Programs, and related extracts.

    • Information Technology will provide a compilation summary and detailed report of all disclosures reported from the Disclosure Masterfile.

    • Statistics of Income, a function of Research, Applied Analytics & Statistics (RAAS) will provide a compilation summary and detailed report of all statistical disclosures made under IRC 6103(j), to the JCT under IRC 6103(f), or any other project from which accountable disclosures are made, including a brief explanation of each project.

    • Large Business & International (LB&I) will provide a summary and detailed report of all bulk and specific disclosures to competent authorities under IRC 6103(k)(4).

    • Other business units and functions that provide reports of disclosures for various programs and projects include; Examination Operational Automated Database (EOAD), SS-8 Determinations, Excise Summary Terminal Activity Reporting System (EXSTARS)/Joint Operations Center (JOC), TE/GE/6104(c), and the Affordable Care Act (ACA).

    • Excluded from this list are disclosures reported systemically into the Disclosure Masterfile (DMF) or through the use of Form 5466-B, Multiple Record of Disclosure.

Exhibit 11.3.37-1

Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Privacy Act)

Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed.

Types of Records Description Source Code
Individual Microfilm Retention Register
22.032		 Abstracts of tax and/or modules that have been removed from IMF 118
Subsidiary Accounting Files
22.054		 Income Tax Returns or documents containing name, address, (TIN) and accounting information 120
Information Return Master File (IRMF)
22.061		 Information document (including Form W–2) information 144
Customer Account Data Engine (CADE) Individual Master File (IMF)
24.030		 Information from the IMF including account transcript 116
Taxpayer Delinquent Account Files
26.019
(a) Adjustment and Payment Tracers Files,
(b) Collateral Files,
(c) Seized Property Records,
(d) Tax Collection Waiver, Forms 900 Files, and
(e) Accounts on Child Support Obligations		 218
Taxpayer Delinquency Investigation Files
26.020		 Collection case files 219
Examination Administrative File
42.001		 Exam case files including Revenue Agent Reports or their equivalents 400
Compliance Programs and Project Files
42.021		 Form 8300, Report of Cash Payment Over $10,000 Received in a Trade or Business. 215
Appeals Case Files
44.001		 Appeals case files 451
Criminal Investigation Management Information System (CIMIS) and Case Files
46.002		 Investigatory case files including Special Agent Reports 501

Note:

This list contains the most frequently used ADP Source Codes and is not all inclusive.

Exhibit 11.3.37-2

ADP Source Codes - Tax Systems of Records (Systems Governed by the Privacy Act)

Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed. For more information on Privacy Act System of Records Notices, see IRM 11.3.37.1.1(3).

General Types of Records Source Code
Correspondence Files and Correspondence Control Files (including Inquiries Stakeholder Relationship files)
00.001		 752
Annual Listing of Undelivered Refund Checks
22.003		 102
File of Erroneous Refunds
22.011		 105
Form 1042-S Index by Name of Recipient
22.026		 112
Individual Microfilm Retention Register
22.032		 118
Subsidiary Accounting Files
22.054		 137
Automated Non-Master File
22.060		 120
Information Return Master File 22.061 144
Customer Account Data Engine Individual Master File
24.030		 116
Customer Account Data Engine Business Master File
24.046		 128
Audit Underreporter Case Files
24.047		 104
Appeals Records Source Code
Appeals Case Files
44.001		 451
Appeals Centralized Data
44.003		 450
Art Case Files
44.004		 680
Expert Witness and Fee Appraiser Files
44.005		 682
Chief Counsel Records Source Code
Chief Counsel Management Information System Records
90.001		 700
Chief Counsel Litigation and Advice (Civil) Records
90.002		 701
Chief Counsel Litigation and Advice (Criminal) Records
90.003		 702
Chief Counsel Library Records
90.005		 704
Collection Records Source Code
Acquired Property Records
26.001		 200
Form 2209 Courtesy Investigations:
26.006		 205
Lien Files
26.009		 208
Offer In Compromise Files
26.012		 211
Trust Fund Recovery Cases/One Hundred Percent Penalty Cases
26.013		 212
Record 21, Record of Seizure and Sale of Real Property
26.014		 213
Taxpayer Delinquent Account Files
26.019		 218
Taxpayer Delinquency Investigation Files
26.020		 219
Transferee Files
26.021		 220
Compliance Programs and Project Files
42.021		 215
Criminal Investigation Records Source Code
Anti-Money Laundering/Bank Secrecy Act and Form 8300 Records
42.031		 Pending
Criminal Investigation Management Information System and Case Files
46.002		 501
Confidential Informants
46.003		 502
Electronic Surveillance Files
46.005		 504
Relocated Witnesses
46.015		 514
Examination Records Source Code
Examination Administrative Files
42.001		 400
Audit Information Management System
42.008		 402
International Enforcement Program Files
42.017		 418
Compliance Programs and Project Files
42.021		 404
LB&I Records Source Code
Examination Administrative Files
42.001		 400
Compliance Programs and Project Files
42.021		 215
Data on Taxpayers’ Filing on Foreign Holdings
42.027		 408
Collateral and Information Requests System
49.001		 575
Tax Treaty Information Management System
49.002		 576
PGLD Records Source Code
Disclosure Records
48.001		 551
Defunct Special Service Staff Files Being Retained Because of Congressional Directive
48.008		 222
TE/GE Records Source Code
Tax Exempt & Government Entities Correspondence Control Records
50.001		 621
Tax Exempt & Government Entities Reports of Significant Matters
50.003		 622
Exhibit 11.3.37-3

ADP Source Codes - Tax Information (Not Governed by the Privacy Act)

Use the source codes identified below when preparing a record of accounting to capture the types of records that were disclosed. For more information on Privacy Act System of Records Notices, see IRM 11.3.37.1.1(3)

Types of Returns Document and Automated Files Collection Admin Files TE/GE or Examination Admin Files CI Admin Files Chief Counsel Admin Files
ATF&E Form 170 270 470 570 770
Form 706, U.S. Estate Tax Return
706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return,
Form 706-GS(T), Generation - Skipping Transfer Tax Return for Terminations
Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions		 171 271 471 571 771
Form 709, U.S. Gift (and Generation-Skipping Transfer) Tax Return, 172 272 472 572 772
Form 720, Quarterly Federal Excise Tax Returns 173 273 473 573 773
Form 730, Monthly Tax Return for Wagers,
Form 11-C, Occupational Tax and Registration Return for Wagering		 174 274 474 574 774
Form 940, 940-PR, Employer’s Annual Federal Unemployment (FUTA) Tax Returns 183 283 483 583 783
Forms 941, 941-PR, 941-SS, 941-E, Employers Quarterly Federal Tax Returns
Form 944, Employers Annual Federal Tax Return
Form 945, Annual Return of Withheld Federal Income Tax		 184 284 484 584 784
Form 943, 943-PR, Employer’s Annual Tax Return for Agricultural Employees 186 286 486 586 786
Form CT-1, Employers Annual Railroad Retirement Tax Return 187 287 487 587 787
Form 1065, U.S. Return of Partnership Income 188 288 488 588 788
Forms 1120 Series, U.S. Corporation Income Tax Returns 189 289 489 589 789
Form 1120-S, U.S. Income Tax Return for an S Corporation 190 290 490 590 790
Form 2290, Heavy Highway Vehicle Use Tax Return 192 292 492 592 792
Form 5227, Split - Interest Trust Information Return 194 294 494 594 794
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans 195 295 495 595 795
Form 990-T, Exempt Organization Business Income Tax Return 197 297 497 597 797
Form 1041, U.S. Income Tax Return for Estates and Trusts 198 298 498 598 798
BMF Entity 175 - - - -
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC 162 262 462 562 762
Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Back of Form Only) 263 463 563 763
Form 5300, Application for Determination for Employee Benefit Plan 164 264 464 564 764
Form 990, Return of Organization Exempt From Income Tax 165 265 465 565 765
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation 166 266 466 566 766
Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts - 268 468 568 768

Note:

If a disclosure is made of a return/return information regarding a form not specifically listed in Part II, enter the ADP Source Code for the basic form on Form 5466-B. For example, if Form 1120-L is disclosed, enter ADP Source Code 189.

Exhibit 11.3.37-4

State Agency Codes

When preparing a record of accounting, use the state agency codes identified below to capture the state-level agency receiving the disclosure. The agency codes are used for a variety of purposes, not just accountings. Not all the agencies listed are authorized to receive return information subject to the accounting requirements subject to IRC 6103(p)(3)(A).

Note:

When AIMS is used for accounting for disclosures to these state tax agencies, two disclosures will be recorded on the master file. Therefore, AIMS should only be used when both a return and Revenue Agent Report regarding the same taxpayer are simultaneously disclosed to these agencies.

State Agency Code Sub Agency
Alabama A63

163

363

637

963		 Department of Public Health

Department of Revenue

Department of Corrections

Child Support Enforcement

Department of Labor
Alaska A92

192

392

92X

992		 State Based Exchange

Department of Revenue

Department of Corrections

Department of Revenue, Child Support Services Division

Department of Labor and Workforce Development
Arizona A86

04T

186

386

586

86X

986		 Health Insurance Exchange

Navajo Nation Tribal Child Support Enforcement Agency

Department of Revenue

Department of Corrections

Department of Transportation

Department of Economic Security, Child Support Enforcement

Department of Economic Security, Unemployment Insurance Administration
Arkansas A71

171

371

621

71X

971		 Health Benefit Exchange

Department of Finance and Administration

Department of Corrections

Department of Health and Human Services

Department of Finance and Administration, Child Support Enforcement

Department of Workforce Services
California A94

194

394

494

694

894

94X

994		 Health Benefit Exchange

Franchise Tax Board

Department of Corrections and Rehabilitation

Department of Tax and Fee Administration

Office of State Controller

Office of the Attorney General

Department of Child Support Services

Employment Development Department
Colorado A84

184

384

84X

884

984		 Connect for Health

Department of Revenue

Department of Corrections

Department of Human Services, Child Support Enforcement

Secretary of State

Department of Labor and Employment
Connecticut A06

06X

106

306

906		 Access Health

Department of Social Services, Child Support Enforcement

Department of Revenue Services

Department of Corrections

Department of Labor
Delaware A51

151

351

51X

651

951		 Delaware Exchange

Department of Finance

Department of Corrections

Health and Social Services, Child Support Enforcement

Department of Transportation

Department of Labor, Division of Unemployment Insurance
District of Columbia A53

153

353

53X

753		 Health Benefit Exchange Authority

Chief Financial Officer, Office of Tax and Revenue

Department of Corrections

Office of the Attorney General, Child Support Services

Department of Employment Services
Florida A59

159

360

59X

959		 Florida Exchange

Department of Revenue

Department of Corrections

Department of Revenue, Child Support Enforcement

Department of Economic Opportunity
Georgia A58

158

368

58X

958		 Georgia Exchange

Department of Revenue

Department of Corrections

Division of Child Support Services

Department of Labor
Hawaii A99

199

313

899

99X

999		 Health Connector

Department of Taxation

Department of Public Safety, Department of Corrections

Department of Attorney General

Child Support Enforcement Agency

Department of Labor and Industrial Relations, Unemployment Insurance
Idaho A82

182

382

82X

882		 Your Health Idaho

State Tax Commission

Department of Corrections

Department of Health and Welfare, Child Support Enforcement

Department of Labor
Illinois A36

136

336

36X

636

936		 Health Benefit Exchange

Department of Revenue

Department of Corrections

Department of Healthcare and Family Services, Child Support Services

Attorney General

Department of Employment Security
Indiana A35

135

335

35X

735		 Indiana Exchange

Department of Revenue

Department of Corrections

Department of Child Services, Child Support Bureau

Department of Workforce Development
Iowa A42

142

342

42X

624

942		 Iowa Exchange

Department of Revenue

Department of Corrections

Department of Human Service, Child Support Recovery

Department of Human Services

Workforce Development
Kansas A48

148

348

48X

948		 Kansas Exchange

Department of Revenue

Department of Corrections

Department for Children and Families, Child Support Services

Department of Labor, Unemployment Insurance Tax
Kentucky A61

161

261

361

365

61X

961		 Health Benefit Exchange

Department of Revenue

Louisville Metro Revenue Commission

Lexington/Fayette Urban County Government

Department of Corrections

Cabinet for Health and Family Services, Child Support Enforcement

Education and Workforce Development Cabinet
Louisiana A72

172

372

72X

972		 Louisiana Exchange

Department of Revenue

Department of Public Safety and Corrections

Child Support Enforcement

Workforce Commission
Maine A01

01X

101

301

801

901		 Maine Exchange

Department of Human Services

Revenue Services

Department of Corrections

Board of Tax Appeals

Department of Labor, Bureau of Unemployment Compensation
Maryland A52

152

352

52X

552

952		 Health Benefit Exchange

Comptroller of Maryland

Department of Corrections

Department of Human Resources, Child Support Enforcement

Department of Assessments and Taxation

Department of Labor, Licensing, and Registration
Massachusetts A04

04X

104

304

904		 Commonwealth Health Insurance Connector Authority

Department of Revenue, Child Support Enforcement

Department of Revenue

Department of Corrections

Executive Office of Labor and Workforce Development, Department of Unemployment Assistance
Michigan A38

138

13T

238

378

38X

838

938
Department of Community Health

Department of Treasury

Keweenaw Bay Indian Community Tribal Child Support Enforcement

City of Detroit Finance Department

Department of Corrections

Department of Human Services, Office of Child Support

Attorney General

Unemployment Insurance Agency
Minnesota A41

141

21T

24T

340

41X

941		 Health Insurance Marketplace

Department of Revenue

Red Lake Band of Chippewa Indians Tribal Child Support Enforcement

White Earth Nation Tribal Child Support Enforcement

Department of Corrections

Department of Human Services, Child Support Enforcement

Department of Employment and Economic Development
Mississippi A64

164

364

64X

764		 Division of Medicaid, Office of the Governor

Department of Revenue

Department of Corrections

Child Support Enforcement

Department of Employment Security
Missouri A43

143

243

343

344

43X

609

943		 Missouri Exchange

Department of Revenue

City of Kansas Finance Department

City of St. Louis Collector of Revenue

Department of Corrections

Department of Social Services, Family and Child Support Division

Department of Social Services

Department of Labor and Industrial Relations, Employment Security
Montana A81

181

381

681

81X

981		 Montana Exchange

Department of Revenue

Department of Corrections

Department of Justice

Department of Public Health and Human Services

Department of Labor and Industry, Employment Insurance
Nebraska A47

147

314

47X

632

947		 Nebraska Exchange

Department of Revenue

Department of Correctional Services

Department of Health and Human Services, Children and Family

Department of Health and Human Services, Economic Assistance

Department of Labor
Nevada A88

188

388

588

788

88X		 Silver State Health Insurance Exchange

Department of Taxation

Department of Corrections

Department of Motor Vehicles

Department of Employment, Employment Security Division

Department of Health and Human Services, Child Support Division
New Hampshire A02

02X

102

302

702

902		 New Hampshire Exchange

Department of Health and Human Services, Child Support Services

Department of Revenue Administration

Department of Corrections

Department of Safety

Employment Security
New Jersey A22

122

140

22X

322

922		 New Jersey Exchange

Department of Treasury, Division of Taxation

Division of Revenue

Department of Human Services, Family Development, Child Support

Department of Corrections

Department of Labor
New Mexico A85

185

389

85X

985		 Health Insurance Exchange

Taxation and Revenue Department

Department of Corrections

Human Services Department, Child Support Enforcement

Department of Labor, Workforce Solutions
New York A11

111

113

11X

311

611

911		 Health Benefit Exchange

Department of Taxation and Finance

New York City Department of Finance

Division of Child Support Enforcement

New York State Department of Corrections and Community Supervision

New York State Attorney General, Charities Bureau

Department of Labor
North Carolina A56

156

356

56X

956		 North Carolina Exchange

Department of Revenue

Department of Public Safety, Division of Adult Correction

Department of Health and Human Services, Child Support Program

Employment Security Commission
North Dakota A45

145

23T

315

45X

945		 North Dakota Exchange

Office of State Tax Commissioner

Three Affiliated Tribes, Tribal Child Support Enforcement

Department of Corrections and Rehabilitation

Department of Human Services, Child Support Enforcement

Job Service
Ohio A31

031

107

131

133

231

31X

331

332

431

531

614

931		 Ohio Health Benefit Exchange

City of Toledo, Taxation and Treasury

Attorney General

Department of Taxation

City of Cleveland Division of Taxation

Cincinnati Department of Finance, Income Tax Division

Department of Job and Family Services, Office of Child Support

Regional Income Tax Agency

Department of Rehabilitation and Correction

City of Columbus Income Tax Division

Central Collection Agency

Department of Medicaid

Department of Job and Family Services, Unemployment Insurance
Oklahoma A73

03T

05T

06T

10T

12T

15T

173

17T

373

73X

973		 Oklahoma Exchange

Modoc Tribe of Oklahoma, Tribal Child Support Enforcement

Chickasaw Nation, Child Support Services

Osage Nation, Child Support Services

Cherokee Nation, Human Services, Child Support Services

Kaw Nation, Child Support Services

Muscogee Creek Nation, Child Support

Tax Commission

Ponca Tribe of Oklahoma, Child Support Enforcement

Department of Corrections

Department of Human Services, Child Support Services

Employment Security Commission
Oregon A93

193

295

395

493

93X

993		 Cover Oregon

Department of Revenue

City of Portland, Management and Finance, Revenue Division

Department of Corrections

Department of Transportation

Department of Justice, Division of Child Support

Employment Department
Pennsylvania A23

123

223

233

23X

323

923		 Pennsylvania Exchange

Department of Revenue

City of Philadelphia Department of Revenue

City of Pittsburgh Department of Finance

Department of Public Welfare, Child Support Enforcement

Department of Corrections

Department of Labor & Industry, Unemployment Compensation Tax
Rhode Island A05

05X

105

305

905		 Health Benefit Exchange

Department of Human Services, Office of Child Support Services

Division of Taxation

Department of Corrections

Department of Labor and Training
South Carolina A57

157

357

57X

957		 South Carolina Exchange

Department of Revenue

Department of Corrections

Department of Social Services, Child Support Enforcement

Department of Employment and Workforce
South Dakota A46

146

22T

316

46X

946		 South Dakota Exchange

Department of Revenue and Regulation

Sisseton Wahpeton Oyate Sioux, Child Support Enforcement

Department of Corrections

Department of Social Services, Division of Child Support

Department of Labor and Regulation
Tennessee A62

162

362

62X

962		 Bureau of TennCare

Department of Revenue

Department of Corrections

Department of Human Resources, Child Support Enforcement

Department of Labor and Workforce, Employment Security
Texas A74

174

374

74X

974		 Texas Exchange

Comptroller of Public Accounts

Department of Criminal Justice

Office of the Attorney General, Child Support Division

Workforce Commission
Utah A87

187

387

87X

987		 Utah Health State Based Exchange

State Tax Commission

Department of Corrections

Department of Human Services, Office of Recovery Services

Department of Workforce Services, Unemployment Insurance
Vermont A03

03X

103

303

503

903		 Department of Vermont Health Access

Agency of Human Services, Children and Families, Child Support

Department of Taxes

Department of Corrections

Department of Motor Vehicles

Department of Labor, Unemployment Insurance and Wages
Virginia A54

154

354

54X

620

654

954		 Virginia Exchange

Department of Taxation

Department of Corrections

Department of Social Services, Child Support Enforcement

Department of Social Services

Department of Motor Vehicles

Employment Commission
Washington A91

11T

14T

16T

18T

191

19T

20T

291

338

91X

991		 Health Benefit Exchange

The Confederated Tribes of the Colville Reservation

Lumni Nation Tribal Child Support Enforcement Agency

Nooksak Indian Tribe Tribal Child Support Enforcement Agency

Port Gamble S’Klallam Tribal Child Support Enforcement Agency

Department of Revenue

Puyallup Tribe of Indians Tribal Child Support Enforcement Agency

Quinault Indian nation Tribal Child Support Enforcement Agency

Department of Labor and Industries

Department of Corrections

Department of Social and Health Services, Division of Child Support

Employment Security Department
West Virginia A55

155

355

55X

616

955		 West Virginia Exchange

Department of Revenue, State Tax Department

Department of Corrections

Department of Health and Human Resources, Child Support

Department of Health and Human Resources, Children and Families

Department of Commerce, Workforce West Virginia
Wisconsin A39

02T

07T

08T

09T

139

318

39X

939		 Wisconsin Exchange

Forest County Potawatomi Community, Tribal Child Support Agency

Lac du Flambeau Chippewa Tribe, Child Support Agency

Menominee Indian Tribe of Wisconsin, Child Support Agency

Oneida Tribe of Indians of Wisconsin, Child Support Agency

Department of Revenue

Department of Corrections

Department of Children and Families, Bureau of Child Support

Department of Workforce Development
Wyoming A83

01T

183

380

383

783

83X

983		 Department of Health

Northern Arapaho Tribal Child Support Enforcement Agency

Department of Revenue

Department of Corrections

Department of Audit

Department of Transportation

Department of Family Services, Child Support Enforcement

Department of Employment, Unemployment Insurance
American Samoa 201 Department of Treasury
Guam
00X

200
Child Support Enforcement Division

Department of Revenue and Taxation
Mariana Islands 290 Commonwealth of Northern Mariana Islands
Multistate 205 Multistate Tax Commission
Puerto Rico 166

66X

966		 Department of the Treasury

Department of Family Administration, Child Support Enforcement

Bureau of Employment Security, Department of Labor
Virgin Islands 167

67X

767		 Bureau of Internal Revenue

Department of Justice, Paternity and Child Support Division

Department of Labor, Employment Security Agency
Exhibit 11.3.37-5

Federal Agency Codes

When preparing a record of accounting, use the federal agency codes identified below to capture the federal-level agency receiving the disclosure.

Agency Agency Code Sub Agency
Broadcasting Board of Governors IBB Broadcasting Board of Governors
Centers for Medicare and Medicaid Services ACA Center for Consumer Information and Insurance Oversight
Congressional Budget Office CBO Congressional Budget Office
Congressional Committees 345

346

347

CCO		 Committee on Ways and Means

Joint Committee on Taxation

Senate Committee on Finance

All other committees
Department of Agriculture 012 Department of Agriculture
Department of Commerce 013

014

EAW

NQP		 Census Bureau

Bureau of Economic Analysis

E-Awards

Baldridge National Quality Program
Department of Health and Human Services 076

390

DAB

HHS

MHA		 Office of Child Support Enforcement

Office of Child Support Enforcement (only used for Taxpayer Address Request (TAR) program)

Departmental Appeals Board

Department of Health and Human Services

Office of Medicare Hearings and Appeals
Department of Homeland Security 404

407

CBP		 Immigration and Customs Enforcement

Secret Service

Customs and Border Protection
Department of Justice 015

151

152

153

154

155

156

157

358

359

ATF		 Attorney General, Deputy Attorney General, U.S. Attorney’s & staff

Security and Emergency Management

Executive Office, U.S. Attorney’s

Security and Emergency Planning

Attorney Recruitment and Management

Office of Legal Policy/Nominations Council

Executive Office of U.S. Trustees

Office of Security

Drug Enforcement Administration

Federal Bureau of Investigation

Alcohol, Tobacco, Firearms and Explosives
Department of State STA Department of State
Department of the Treasury 400

408

HCO

NPL		 Main Treasury

Office of Financial Stability

IRS, HCO

IRS, National Public Liaison (Advisory Councils)
Executive Office of the President 350

EOP		 President

Executive Office of the President/White House
Federal Bureau of Prisons 300 Federal Bureau of Prisons
Federal Deposit Insurance Corporation ICO Federal Deposit Insurance Corporation
Federal Trade Commission 029 Federal Trade Commission
Government Accountability Office 005 Government Accountability Office
Miscellaneous 500

202

260		 Individuals (Use with purpose code 15, 30, or 34)

Tax Treaty Countries

All other entities not otherwise indicated in IRM Exhibit 11.3.37-4 and IRM Exhibit 11.3.37-5
Office of Personnel Management NBI National Background Investigation Bureau
Pension Benefit Guaranty Corporation 330 Pension Benefit Guaranty Corporation
Railroad Retirement Board F95 Railroad Retirement Board
Social Security Administration 075 Social Security Administration
U.S. Courts USC Administrative Office of the U.S. Courts
U.S. Information Agency UIA U.S. Information Agency
U.S. Peace Corps PCO U.S. Peace Corps
U.S. Postal Service 341 U.S. Postal Service
Exhibit 11.3.37-6

Multiple Record of Disclosure

This exhibit is used to prepare the Form 5466-B. The form can be prepared in either a paper or electronic version. Completed Form 5466-B should be forwarded to the appropriate campus as identified in IRM 11.3.37.3.1(8).

Section Description
IMF/BMF check box To reflect IMF accountings mark the IMF box. To reflect BMF accountings mark the BMF box.

Note:

Account for IMF/BMF disclosures on separate forms.
Alpha Numeric SC Block Number No entry of information needed. Campus processing use only.
Document Locator Number (DLN) No entry of information needed. Campus processing use only.
DLN Year No entry of information needed. Campus processing use only.
Batch Ctr. No. No entry of information needed. Campus processing use only.
Initiated By (Name and Title) Print or type name and title of person making the disclosure.
Functional Symbols and Office Code Enter the organizational symbols of the function making the disclosure.
Reviewed By (Name) Optional, but enter the initials of Disclosure Staff employee delegated to perform a quality review sampling of Form 5466-B.
Master File Transcript (MFT) Account Code No entry of information needed, entry is already preprinted on the form.
Transaction Code No entry of information needed, entry is already preprinted on the form.
Name Control For IMF accounting, enter the first four characters of the taxpayer’s last name. For BMF accounting, enter the first four characters of the business name. If name is unknown, enter four "x’s" (xxxx).
SSN/EIN Enter the Social Security Number or Employer Identification Number as applicable. If the SSN or EIN is unknown, complete a narrative record of accounting.
To account for disclosures of Form 706 and Form 709, handwrite a "0" in the shaded area on the Form 5466-B after the last digit of the SSN. The "0" is necessary for the computer to accept the identification number in an SSN format. Form 706 and Form 709 are BMF forms, however an SSN is used for the TIN.
Tax Period Enter tax period disclosed in YYYYMM format.
For disclosures involving more than one year, enter each tax period on a separate line. (No additional information needs to be entered on the subsequent lines except the tax period, after the first full entry has been made.) If tax period is unknown, enter the current tax period.
Disclosure Date Enter date that the disclosure was made in MMDDYY format
Nature of Disclosure Code Enter the appropriate one digit code:

  • 0 - Reserved

  • 1 - Transcript of account (computer printouts)

  • 2 - Reserved. Computer generated upon mass extracts

  • 3 - Inspection of documents or no copies furnished

  • 4 - Copy of information furnished, with or without prior inspection (for computer prints see item "1"

  • 5 - Reserved

  • 6 - Oral disclosure, non-investigatory. No inspection of documents and/or copies furnished

  • 7 - Correspondence disclosure of information from record without copy provided (e.g. indicating fact of filing without furnishing transcript)
Agency Code Enter the three digit code appropriate to the agency, person or entity to whom the disclosure is made.
See IRM Exhibit 11.3.37-4 for State agency codes and IRM Exhibit 11.3.37-5 for Federal agency and miscellaneous codes.

Note:

When the accounting pertains to an ex parte court order under IRC 6103(i)(1), (5), or (7) use the Department of Justice (DOJ) agency code of 015, if only DOJ employees are named as recipients. If other recipients are named in the order, use the code for the agency that clearly appears to be heading the investigation. Where it is unclear which agency is heading the investigation or where multiple agency recipients are listed, the default for agency code should be DOJ agency code 015.
Purpose Code Enter the appropriate two digit purpose (authority) code:

  • 11 - Pursuant to IRC 6103(d) to State tax officers for State tax administration.

  • 12 - Pursuant to IRC 6103(f) to the Committee of Congress or their agents.

  • 13 - Pursuant to IRC 6103(g) to the President and certain other persons for tax checks. (Not for Presidential Tax Checks or other Presidential requests on current employees of the executive branch.)

  • 14 - Pursuant to an IRC 6103(h)(3)(B) request from the Department of Justice for use in connection with tax administration matters-authority is IRC 6103(h)(2).

  • 15 - Pursuant to 6104(c) for disclosures to State agencies responsible for regulating charitable organizations.

  • 16 - Pursuant to IRC 6103(i)(1) to Federal Officers for nontax criminal cases in response to a court order. (See purpose code 35 for sealed orders).

  • 17 - Pursuant to IRC 6103(i)(2) to Federal Officers-return information, other than taxpayer return information, in nontax criminal cases requested by head of agency.

  • 18 - Pursuant to IRC 6103(i)(3) to Federal/State Officers - return information, concerning possible nontax criminal activities or in emergency circumstances.

  • 19 - Pursuant to IRC 6103(i)(5) to Federal Officers for use in locating fugitives from justice in response to a court order.

  • 20 - Pursuant to IRC 6103(i)(8)(A)(i) to Government Accountability Office (GAO) for audit of IRS.

  • 21 - Pursuant to IRC 6103(j) for statistical use.

  • 25 - Pursuant to IRC 6103(k)(3) to correct misstatement of fact (after approval of Joint Committee on Taxation). Use Code 260 for the agency code.

  • 26 - Pursuant to IRC 6103(k)(4) to competent authority of a foreign government under income tax convention.

  • 27 - Pursuant to IRC 6103(k)(5) to State agencies for the purpose of regulating tax return preparers.

  • 28 - Pursuant to IRC 6103(l)(2) to Department of Labor and Pension Benefit Guaranty Corporation for the administration of Title I and IV of Employee Retirement Security Act of 1974. For recording the first disclosure of automatic items when a manual accounting is required, use Nature of Disclosure Code 7. For disclosures pursuant to specific written requests under Treas. Regs. 301.6103(l)(2)-1, (l)(2)-2, (l)(2)-3(b)(1), and (l)(2)-3(b)(2), use Nature of Disclosure Code 4.

  • 29 - Pursuant to IRC 6103(l)(3) to the head of a Federal agency in connection with an application for a Federal loan.

  • 30 - Pursuant to IRC 6103(l)(4)(A) to employee or former employee of Treasury or representative or other person involving personnel rights or practice by agents before the Treasury Department.

  • 31 - Pursuant to IRC 6103(l)(6) to Child Support Enforcement Agencies for the enforcement of Title IV of Social Security Act.

  • 32 - Pursuant to IRC 6103(o)(1) to Federal Agencies-Subtitle E, Internal Revenue Code, Disclosures.

  • 33 - Pursuant to IRC 6103(o)(2), return information (other than taxpayer return information) to persons or agencies outside of Treasury Department.

  • 34 - Pursuant to IRC 6103(k)(10), return information to employees of the Federal Bureau of Prisons.

  • 35 - Pursuant to a sealed court order submitted under IRC 6103(i)(1). Use Code 16 if court order is not sealed.

    Note:

    All IRC 6103(i)(1) orders should be considered sealed in the absence of a clear and unambiguous indication they are unsealed.

  • 36-39 - Reserved

  • 40 - Pursuant to IRC 6103(i)(3)(C)(i) to Federal law enforcement agencies in connection with terrorism.

  • 41 - Pursuant to IRC 6103(i)(3)(C)(ii) to the Attorney General to apply for an ex parte order approved under IRC 6103(i)(7)(D).

  • 42 - Pursuant to IRC 6103(i)(7)(A)(i) to Federal law enforcement agencies in connection with terrorism.

  • 43 - Pursuant to IRC 6103(i)(7)(B) to certain Federal agencies in connection with intelligence activities regarding terrorism.

  • 44 - Pursuant to IRC 6103(i)(7)(C) to Federal Officers for terrorism related purposes in response to a Court Order. See Code 45 for sealed orders.

  • 45 - Pursuant to a sealed court order submitted under IRC 6103(i)(7)(C).

  • 99 - Reversal of Prior Recordation-in the event it is determined that a disclosure was recorded in error, e.g., posted to another individual’ s account, input an identical entry on Form 5466-B except enter Purpose Code 99. Interpretation of this transaction will signify that disclosure accounted for by the original transaction was not made as indicated. May also be used to reverse accountings input on AIMS.
ADP Source Code Enter appropriate three digit ADP source code indicated in IRM Exhibit 11.3.37-1, IRM Exhibit 11.3.37-2, or IRM Exhibit 11.3.37-3.
Exhibit 11.3.37-7

Narrative Report of Accounting Template

[Date]
 
MEMORANDUM FOR: [Area Manager, Disclosure]
 
FROM: [Name]
[Position title]
SUBJECT: Narrative Record of Accounting for Disclosure
 
The following accounting for disclosure is being provided in narrative format due to volume.
1. Category and number of taxpayers:

  • IMF - number of IMF taxpayers whose information was disclosed

  • BMF - number of BMF taxpayers whose information was disclosed

  • Tax years - list tax periods disclosed. Provide listing separately for IMF and BMF if both are reported in the narrative accounting.

  • Total number of disclosures (Number of IMF taxpayers, "+" number of BMF taxpayers "+" total tax periods disclosed = total number of disclosures)
2. Date of disclosure: [indicate date]
3. Description of documents disclosed: [Briefly describe what was disclosed (e.g., Transcripts lack of record, copy of tax return)]
4. Purpose of disclosure: [Select appropriate purpose code from IRM Exhibit 11.3.37-6(e.g. IRC 6103(d) – Purpose Code 11)]
5. Name of agency receiving the information: [Provide name and address of the agency receiving the information]
6. Location of IRS office retaining a copy of disclosed information: [Indicate IRS office location where a record of the disclosed information is maintained]
7. Nature of documents disclosed: [Describe method of disclosure (e.g., a verbal disclosure, an electronic disclosure, inspection of records, paper copy of record)]