Form (Rev. ). Form (November ). Department of the Treasury – Internal Revenue Service. Consent for Third Party Contact. 2 Appointee. If you wish to name more than one appointee, attach a list to this form. Check here if a list of additional appointees is attached ▷. Name and. Instructions for Completing Form D for Penalty Proposals .. Form ,Third Party Contact Authorization Form, (if applicable). Case file.

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Pre-contact Responsibilities and section 3 of this chapter.

All correspondence generated by area Examination will be considered manually generated correspondence except for a office audit appointment letters, generated through the Centralized Files and Scheduling System at the service centers.

Provide advance notice to the taxpayer that contacts may be made Periodically provide a list of all contacts to the taxpayer Provide a list of contacts to the taxpayer upon request See subsection 1. All taxpayer contacts made in the area by Examination with few exceptions require appeal right notification.

In addition, for third party contacts made for the purpose of collecting or determining a tax liability, IRC c requires the IRS to: Contacts made for the purpose of ies information about an industry or market segment where specific taxpayers have not yet been identified. Referrals should be made to the Taxpayer Advocate when appropriate.

This provision was not intended to provide tax practitioners with greater privilege that currently exists between attorneys and clients, so rules related to attorney client privilege should be used as a guideline. A case ceases to be a noncriminal tax matter before the Service, when the matter is referred to Criminal Investigation for assignment to a Special Agent. Examiners are responsible for the day-to-day management of their cases and are accountable for completing their work in the least amount of time necessary to perform irw quality audit.


Providing the taxpayer with Notice alone does not constitute adequate notication of third party contacts. All manually generated correspondence will provide the name, telephone number and unique identification number of the employee responsible for the examination.

Questions about whether the privilege applies to communications with other individuals should be referred to Area Counsel.

The statute is unclear about what specific tax advise is privileged; however, based on the conference report, it appears that information disclosed for the purpose of preparing a tax return would not be privileged. An automated system to accumulate third party contact information, as well as provide periodic and requested contact information to the taxpayer, is currently being developed.

For more information or questions regarding UNAX requirements, examiners should consult their immediate manager. Made on a case by case basis no blanket determinations Documented in the case file.

The required general notice may have been issued by another employee or function.


No information will be collected or used with respect to taxpayers that is not necessary and relevant for tax ors and other legally mandated or authorized purposes. Information about taxpayers collected from third parties will be verified to the extent practicable, with the taxpayers themselves, before a determination is made, using the information.

The envelope addressed to the secondary taxpayer should be manually prepared. The rights specifically covered in this subsection are not all inclusive, but rather are mentioned here to provide special emphasis or to highlight some of the new rights provided in RRA Taxpayers or authorized tax practitioners may question whether specific communications are privileged.

It must be forrm to another letter that contains the required information found in Letter Examiners have the ongoing responsibility to ensure that all taxpayer rights are protected and observed, whether these rights are mandated by statute or provided as a matter of policy. At the time of this printing, however, they are being revised. Since the examination of returns in the area normally involves re-occurring contacts with a taxpayer by the same examiner, the examiner is not required to provide the taxpayer with an unique employee identification number during each telephone or personal contact.


IRS Agent’s responsibility to taxpayer

This is particularly important in situations that may involve subsequent contacts with confidential informants. Other Examination chapters and multi-functional chapters also contain information relevant to conducting examinations.

Procedures for name and contact number on these office audit letters will remain unchanged. The manager will initial and date the form to indicate receipt and forward the form for retention in a location designated by fprm head of office.

If the letter is handed to the taxpayer, contacts may be made immediately. The form is used at the discretion of the employee. The periodic annual listing will include all third party contacts made during the previous twelve months. An examiner may become aware of address changes from information in the case file, such as transcripts or correspondence or from the taxpayer swhen address verification is done see 1.

Income tax examiners and their managers should thoroughly acquaint themselves with the examination procedures and information contained in this IRM. All communication with taxpayers should be courteous, professional and clear.

If a taxpayer authorizes a third party contact, the employee should: All taxpayer correspondence should be clear, concise, and professional, as well as adhering to legal requirements. DiLullo has kept the process stress free. Unsolicited information received from a foreign country pursuant to an exchange of information irz within a tax convention between the United States and that foreign country.

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