Fiscal Year 2022 Statutory Review of Disclosure of Collection Activity With Respect to Joint Returns

Update the Office of Appeals IRM to provide guidance on what collection activity must be disclosed and what collection activity must not be disclosed to taxpayers who jointly filed returns, whether they are married, divorced, or separated and whether or not they have mirrored accounts.

Require I.R.C. §§ 6103(e)(7) and (e)(8) refresher training for all appeals officers and settlement officers in Appeals 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 nondisclosure of prohibited taxpayer information.

Update the TAS’s IRM 13.1.18, Resolving TAS Cases, to provide a cross-reference to IRM 13.1.16, Receipt and Assignment of TAS Cases, which contains commonly encountered scenarios, 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.

Require I.R.C. §§ 6103(e)(7) and (e)(8) refresher training for all case advocates and intake advocates in the TAS 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 nondisclosure of prohibited taxpayer information.