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5.1.17.5
(08-25-2009)
Recording Third-Party Contacts
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Record each identifiable third-party contact on Form 12175. Instructions for completion of Form 12175 are on the reverse of
the form. The appropriate identification of the third-party is important because Form 12175 is the source of the third-party
contact list provided to the taxpayer.
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For TFRP investigations, complete a separate Form 12175 for the business and each potentially responsible person. Use MFT
55 for the potentially responsible person and the business tax periods included in the assessment.
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Complete a separate Form 12175 for each contact when multiple contacts are made with the same third-party on different dates.
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Complete one Form 12175 for multiple contacts with the same third-party on the same day by the same employee.
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When Form 12175 is completed:
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Send to the Area/Campus Third-Party Contact Coordinator daily or as soon as possible after it is completed.
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If you do not know who the Area/Campus Third-Party Contact Coordinator is for your State/Campus, please look on the Third
Party Contacts – Coordinators and Regs web site. The address is: http://sbse.web.irs.gov/collection/programs/3rdparty/3rdpartycontactsprocedures.htm
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Keep a copy with the case file.
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Document case history to show action taken.
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Notify the Third Party Contact Coordinator when a Form 12175 has been generated either by ICS or manually, and there was no
third party contact.For example, a levy that was not delivered. The Third Party Contact Coordinator will remove the contact information from the
database.
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The Integrated Collection System (ICS) will systemically generate third-party contact data and update the Third-Party Contact
Command Code database. Usually, the Form 12175 will not need to be completed. Exceptions however, are manually prepared levies,
templates or documents created in Word.
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There may be some situations when a ICS user may need to complete a Form 12175, (e.g., Trust Fund Recovery Penalty Investigations, Jeopardy and Other Investigations).
Note:
See section 17.2 (3) of this chapter for examples of what is not considered a third-party contact.
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A third-party contact record need not be made, or provided to the taxpayer, for third-party contacts of which the taxpayer
has already received notice pursuant to another statute, regulation, or administrative procedure (such as a CDP notice).
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