Fiscal Year 2019 Statutory Review of Disclosure of Collection Activities on Joint Returns

The Deputy Commissioners for Services and Enforcement and Operations Support should request that the Disclosure Office, working with the IRS Office of Chief Counsel, produce a detailed but simple-to-understand list of information (to be attached to all pertinent IRMs as an Exhibit) so that IRS employees understand the type of information that must be provided to joint filing taxpayers seeking collection information, as well as what must not be provided, and include somewhere on the list that if employees still have questions they can contact the Disclosure Help Desk.

The Deputy Commissioner for Services and Enforcement should require I.R.C. Sections 6103(e)(7) and (e)(8) training for all employees with taxpayer contact regarding balance due or collection issues to remind them of the requirements to disclose tax return and collection activity on jointly filed returns when requested from individuals who are no longer married or no longer reside in the same household.