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8.6.1.2
(11-06-2007)
Communications with the Taxpayer and/or Representative
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This subsection provides directions on the use of answering machine/voice mail and faxes when communicating with the taxpayer
and/or the representative.
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Also discussed are the procedures in place for providing copies of communications to taxpayers when a valid power of attorney
exists.
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The subsection also provides guidance on preparing written communications when working with taxpayers who file a joint return.
It outlines relief from the separate notice requirements of Section 3201(d) of RRA '98.
8.6.1.2.1
(11-06-2007)
Leaving Information on Answering Machines/Voice Mail
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Answering machines and voice mail are frequently used when communicating with taxpayers, representatives, and other IRS employees.
These systems are not secure and may not be used to transmit sensitive information, including tax information, except under
the provisions of IRC 6103.
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Guidelines for leaving information on answering machines/voice mail may be found in IRM 11.3.2.6.1, Leaving Information on
Answering Machines/Voice Mail.
8.6.1.2.2
(11-06-2007)
Using a Fax Machine to Communicate
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Appeals employees must remember to protect tax information when using the fax machine. IRC 6103 provides details on the confidentiality
and disclosure rules that must be followed when working with taxpayer return or taxpayer return information.
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IRM 11.3.1.10, Facsimile Transmission of Tax Information, specifically addresses the use of faxes.
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In addition, Appeals employees should be familiar with the provisions of IRM 8.1.6.1, Practice Before Appeals, which details
what each Appeals Officers and Settlement Officers must verify before disclosing information of a confidential nature.
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Faxed information is not sealed and little protection is guaranteed at the receiving end. To protect confidential tax information,
certain precautions must be taken. At a minimum employees should
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Use a cover sheet, identifying the person for whom the information is intended and the number of pages being faxed.
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If faxing to the taxpayer, avoid including specific confidential information, other than name and phone number, on the cover
sheet.
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If faxing to an authorized third party, use that person’s name on the cover sheet – not the taxpayer’s (IRM 11.3.1.10(11)).
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Use the standard caveat found in IRM 11.3.1.10(12) on all fax cover sheets. The standard language is on the fax coversheet
generated from ACDS.
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Fax the information in an order in which the cover sheet will become the first page covering the faxed tax information.
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IRM 11.3.1.10(9)(A) indicates that the taxpayer must provide authorization to fax and where to fax prior to transmission.
In addition, employees must inform taxpayer of potential disclosure risks and document this in the taxpayer’s file. These
requirements are reiterated in the IRS Information Protection Briefing available through ELMS.
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If any doubt exists as to security of the faxed information, employees should mail the information to the Taxpayer’s address
of record or furnish it to the Taxpayer at the Appeals conference.
8.6.1.2.3
(11-06-2007)
Copies of Written Communications
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Original notices and other written communications are required to be sent to the taxpayer and a copy to the first representative
listed on line 2 of Form 2848, Power of Attorney and Declaration of Representative (See 26 CFR 601.506).
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If the taxpayer also wants the second representative who is listed on Form 2848 to receive a copy of notices and communications,
or if the taxpayer does not want any notices or communications sent to the representative(s), the taxpayer designates it on
the Form 2848 by checking a box in Section 7 of Form 2848.
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There is no provision on the Form 2848 that provides for only representatives receiving the written communications. The notices
and written communications must always be sent to the taxpayer as well, unless the taxpayer elects to add language to the
Power of Attorney specifically stating that written communications not be sent to the taxpayer.
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For more information about these provisions, see Section 7 of Form 2848 and Form 2848 Instructions and Publication 947,
Practice Before the IRS and Power Of Attorney.
8.6.1.2.4
(11-06-2007)
Relief from Separate Notice Requirements (Section 3201(d) of RRA '98)
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Section 3201(d) of RRA ‘98 requires that, wherever practicable, any notice relating to a joint return be sent separately to
each individual filing the joint return. The phrase "any notice"
, at a minimum, covers all notices required to be sent by statute. However, some notices not required by statute may be
includible if they relate to the collection of the taxpayers’ joint and several liabilities or to any adjustment that may
result in the issuance of a statutory notice of deficiency under IRC 6212.
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In certain instances, Letter 967 (CG), Letter Transmitting Consent Extending Period of Limitation does not have to be sent
separately to joint return taxpayers. The Right to Refuse, allowed by IRC section 6501(c)(4)(B), now included on the Form
872, satisfies the requirements of section 3201(d) when one Letter 967 and one Form 872 are sent to spouses filing jointly
as long as Appeals is confident that the spouses live at the same address. To ensure that both spouses receive their rights,
Appeals must -
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Appeals is not required to send initial contact letters separately to each spouse under section 3201(d) because the letters
do not contain a notice required by statute; however, Appeals is not precluded from sending them separately.
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To summarize, the following table presents the actions that must be taken by Appeals when working joint returns:
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