715
ASKING FOR SSN, NAME HOW IT APPEARS ON TAX RETURN , CURRENT ADDRESS AND DOB.
WHAT IS REQUIRED AUTHENTICATION.
When tp request verification of estimated tax payments on an account without a filed or posted return.
What is additonal authentication?
Balance due issues, amended return, Taxpayer Delinquency Investigation (TDI), certain freeze codes, or IRS initiated correspondence
What is required authentication?
INOLES/ IMFOLI
WHAT IS CC USED FOR REQUIRED AUTHENTICATION?
INOLES/CFINK
WHAT ARE CC USED FOR POA AUTHENTICATION?
TXMOD/RTVUE/IMFOLR
WHAT ARE CC USED FOR THIRD PARTY AUTHENTICATION?
when tp requests for Account information other than refund status, A transcript or tax account information sent to an address that is not the address of record.
What is additional authentication?
WHEN AN IRS EMPLOYEE UNINTENTIONALLY DISCLOSES A RETURN OR RETURN INFORMATION TO SOMEONE WHO IS NOT AUTHORIZED TO RECIEVE THE INFORMATION
WHAT IS INADVERTENT UNAUTHORIZED DISCLOSURES?
Does not need not be on file. After authenticating the taxpayer get clear oral disclosure consent (ODC) from the taxpayer to the disclosures to be made during the conversation and document the consent in the AMS case history
What is form 8821?
COMPLETE REQUIRED AUTHENTICATION PROBES WITH TAXPAYER THEN SECURE VERBAL CONSENT.
WHAT IS ORAL CONSENT?
Accounts where there was a CP Notice 53 series issued and RIVO or CI-SDC indicators are present for the tax period in question.
What is additional authentication?
MAKING KNOWN TO ANY PERSON, IN ANY MANNER, A RETURN OR RETURN INFORMATION.
WHAT IS DISCLOSURE?
Must already be on file, and the representation authority of the POA is limited to the authority granted in that form
What is form 2848?
Asking for Taxpayer’s Name,Taxpayer’s TIN, Third-Party’s Name, Third-Party’s Number, Tax Period in Question, Tax Form In Question
What is third party authentication?
IP PIN issues where the taxpayer calls concerning a lost, misplaced, or non-receipt of a CP 01A containing their IP PIN or was unable to retrieve their IP PIN via the application.
What is additional authentication?