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Fiscal Year 2023 Mandatory Review of Disclosure of Collection Activity With Respect to Joint Returns

Report Information

Date Issued
Report Number
Report Type
Joint Report
Agency Wide
Yes (agency-wide)
Questioned Costs
Funds for Better Use


Update the IRM for Specialty Collection, Offer in Compromise, to provide guidance on disclosure requirements for taxpayers who jointly filed returns; whether they are married, divorced, or separated; and whether or not they have mirrored accounts.

Incorporate into refresher training, for all employees and managers in the SB/SE Division Collection function who interact with taxpayers, the requirements of I.R.C. §§ 6103(e)(7) and (e)(8) to disclose collection activity on jointly filed returns when requested by individuals who are no longer married or separated, including guidance about disclosure when there are mirrored accounts, as well as the non-disclosure of prohibited taxpayer information. The Office of Chief Counsel should be included in the development of this training.