Miscellaneous Disclosure Issues
When a caller has an established ITIN which of the following is used to authenticate the identity?
ITIN Real Time System (RTS)
IAT Disclosure tool
IRM 21.1.3.2.3, Required Taxpayer Authentication
Who can be listed as a Third Party Designee using Check Box authorization?
A paid return preparer
An unpaid return preparer
A family member
A friend
IRM 21.1.3.3.1, Third-Party Designee Authentication
Who can grant Oral Disclosure Consent (ODC) for a third party to discuss an open account issue with the IRS?
The Power of Attorney (If the authority is indicated on the Form 2848)
The taxpayer
IRM 21.1.3.3.2(2), Oral Disclosure Consent/Oral TIA (Paperless F8821)
When does the Power of Attorney for a recently deceased taxpayer expire?
When the taxpayer dies
IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication
What are the four primary questions that must be asked to authenticate the caller?
Taxpayer Identification Number (TIN), Name, Address and Date of Birth
IRM 21.1.3.2.3, Required Taxpayer Identification
IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication
CSR places an outgoing call to a taxpayer or an authorized third party what must they do ?
Perform the same authentication required as an incoming call.
IRM 21.1.1.4, Communication Skills
On which IDRS Command Codes can you find the Check Box designation?
CC TXMODA
CC IMFOLR
CC RTVUE
IRM 21.1.3.3.1, Third-Party Designee Authentication
What IAT tool must be checked before a CSR can conclude that ODC is not recorded on an account?
IAT Disclosure Tool
IRM 21.2.2-2, Accounts Management Mandated IAT Tools
IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication
Who can be included on a Form 2848?
Attorneys
Certified Public Accountant (CPA)
Family Member
IRM 21.3.7.5.1 Essential Elements for Form 2848 and Form 8821
When the IAT Disclosure tool for authentication isn’t working due to systemic issues what system can be used for disclosure?
Accounts Management Services
IRM 21.1.3.2.3, Required Taxpayer Authentication
If the taxpayer or their authorized representative calls requesting an address change, what can we use to authenticate and update their address?
Oral Statement Authority (OSA)
IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes
What information is the Third Party Designee or Check Box authority required to provide before authentication is considered complete?
Taxpayer’s TIN and Name
The tax form number and tax period
The Designee’s PIN
IRM 10.10.3.3.9, Identity Proofing for Third-Party Designee Authentication
To verify Oral Disclosure Consent is on an account, what must the authorized designee provide?
Their first and last name and the taxpayer’s first and last name
IRM 10.10.3.3.8, Identity Proofing for Third-Party (Oral Disclosure Consent, (ODC)) Authentication
The authentication procedures for a POA/Form 2848 and a TIA/Form 8821 third party caller include .....
Verifying the taxpayer’s name, taxpayer’s TIN, third-party’s name, third-party’s number (also known as: Rep number, CAF number), tax period(s), and tax form(s) in question.
IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication
When speaking to the spouse on a married filing joint account, what command code should be checked to determine the joint return years before sharing account information?
IMFOLI
IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication
When a taxpayer is calling about the status of their tax return information using a Relay Service Operator (RSO) how do we authenticate the caller/taxpayer?
Complete the required authentication as if talking to the taxpayer
IRM 21.2.1.56, Deaf/Hard of Hearing Callers and TTY/TDD Equipment)
What action is NOT allowed by the Third-Party Designee or Check Box authority?
Request an Installment Agreement for the taxpayer’s current tax return balance.
IRM 21.1.3.3.1, Third-Party Designee Authentication
TRUE OR FALSE?
Ongoing ODC must be recorded on IDRS and/or AMS
ODC authorization expires once the issue is resolved
The taxpayer or their authorized POA don’t need to be present once ODC is granted and recorded
TRUE!!!!!
IRM 21.1.3.3.2(1, 3, 4, 8), Oral Disclosure Consent/Oral TIA (Paperless F8821)
An Administrator or Executor of an estate for a deceased taxpayer must provide documentation to show their appointment. What forms of documentation are acceptable?
Copy of Letter of Testamentary approved by the court
A will certified by the court showing their appointment as Administrator/Executor
IRM 11.3.2.4.11, Deceased Individuals
Pinky is calling to ask questions about her account. She has no open account issues. What type of authentication should be performed?
Basic authentication and additional authentication
IRM 21.1.3.2.3, Required Taxpayer Authentication
To verify that the caller is an authorized third-party of the taxpayer and to research the CAF what should the caller provide?
Third-Party’s Name/Number (Rep number, CAF number)
Taxpayer’s Name/TIN
Tax Period(s)/Tax Forms(s) in question
IRM 21.1.3.3, Third- Party (POA/TIA/F706) Authentication
How can a taxpayer request for Check Box revocation?
In writing
IRM 21.1.3.3.1, Third-Party Designee Authentication
After probing the caller and researching the account, you determine the ODC had not been recorded on the account. The result is the caller is not authorized.
How should you respond to the taxpayer?
Apologize for any inconvenience and advise that you can't verify authorization to the account.
Then ask if the taxpayer is available or are they able to get the taxpayer on the phone during the call?
IRM 21.1.3.2.3(3), Required Taxpayer Authentication
What must you obtain before recording an ODC request on the account?
First and last name of the designee, MFT and tax period(s), and the designee’s telephone number
IRM 21.1.3.3.2(4, 5), Oral Disclosure Consent/Oral TIA (Paperless F8821)
For a first time filer whose return has not finished processing or was rejected, what disclosure probe do you have to verify?
Amount of refund on return from CC FFINQ
IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication