Fiscal Year 2018 Statutory Review of Disclosure of Collection Activities on Joint Returns

The Deputy Commissioner for Services and Enforcement should require all IRM sections used as guidance by employees who respond to taxpayer inquiries on disclosure of collection activities with respect to joint returns be updated to refer to the Disclosure IRM and when necessary to contact the Disclosure Help Desk.

The Commissioner, Wage and Investment Division, should include the appropriate response to taxpayer inquiries on disclosure of collection activities with respect to joint returns, including when the accounts are mirrored, in the training materials to make employees aware of these type of inquiries and the appropriate responses.

The National Taxpayer Advocate should ensure the mirrored account training materials are consistent and complete to include the appropriate response to taxpayer inquiries on disclosure of collection activities with respect to joint returns when the taxpayers are no longer married or no longer reside in the same household and ensure that this guidance is included in other disclosure-related training courses.

The Chief Privacy Officer should update the Disclosure IRM sections to include details and examples of collection activity and mirrored account information that may be disclosed to a taxpayer who has been assessed a joint tax, but is no longer married or no longer resides in the same household, when he or she requests information (orally or in writing) under I.R.C. §§ 6103(e)(7) and (e)(8).