Fiscal Year 2021 Statutory Review of Disclosure of Collection Activity With Respect to Joint Returns.

The Commissioner, Wage and Investment Division, should update the Customer Account Services’ Split Spousal Assessment Internal Revenue Manual (IRM) and the Field Assistance Disclosure IRM to provide commonly encountered scenarios, similar to what is provided in the Field Collection and the Automated Collection System function IRMs, explaining what collection activity must be disclosed to taxpayers who jointly filed returns, whether they are married, divorced, or separated and whether or not they have mirrored accounts.

The Commissioner, Wage and Investment Dividsion, should require I.R.C. §§ 6103(e)(7) and (e)(8) refresher training for all customer service representatives in Accounts Management and all individual taxpayer advisory specialists in Field Assistance regarding employee requirements to disclose collection activity on jointly filed returns when requested from individuals who are no longer married or no longer reside in the same household, whether or not they have mirrored accounts and the non-disclosure of prohibited taxpayer information.