Fiscal Year 2024 Mandatory Review of Disclosure of Collection Activity With Respect to Joint Returns

Update IRM 21.1.3, Operational Guidelines Overview, and IRM 21.3.4, Field Assistance, to include the information shown in IRM 21.6.8.3, Disclosing Taxpayer Data, as it provides examples of situations in which a contact representative or an ITAS can and cannot disclose taxpayer information pursuant to I.R.C. § 6103(e) requirements and defines mirrored accounts.

Update IRM 11.3.2, Disclosure to Persons with a Material Interest, to include a reference to the IRMs for AM and FA that provide examples of situations in which a contact representative or an ITAS can and cannot disclose taxpayer information pursuant to I.R.C. § 6103(e).

Provide refresher training on I.R.C. §§ 6103(e)(7) and (e)(8) to all contact representatives in the AM and to all ITASs in the FA. This training should include information about the usefulness and availability of the Disclosure Office and Disclosure Help Desk.