Requests for Taxpayer Information Were Generally Processed Properly in the Return and Income Verification Services and the Income Verification Express Service Programs

The Commissioner, W&I Division, should ensure that all unique taxpayers are reported in the SNIP for each inadvertent disclosure, as required.

The Commissioner, W&I Division, should reevaluate the IRM policy requiring that inadvertent disclosures be reported within one hour of discovery to determine whether the time frame should be extended. If a longer period for reporting an inadvertent disclosure is needed, IRM 3.5.20.2.1 should be modified documenting the new time period. Managers should ensure that all disclosures are reported timely.

The Commissioner, W&I Division, should determine the proper method for documenting inadvertent disclosures and ensure that the method is consistently applied among the RAIVS and IVES processing units. The specific details of each inadvertent disclosure should be fully reported.

The Commissioner, W&I Division, should ensure that IVES reconciliations are conducted at each IVES processing unit. Specific guidance should be provided to the quality review teams on how to conduct the reconciliation.

The Commissioner, W&I Division, should ensure that the correct process for reporting inadvertent disclosures to the OTC is sufficiently documented in IRM 3.5.20.2.1.