# OPERATING STANDARDS AND PROCEDURES HANDBOOK

INTERNAL REVENUE SERVICE INFORMATION

[Section 1.0 Purpose]{.underline}

The purpose of this appendix is to provide guidance to Department of
Commerce organization units requesting taxpayer address information from
the Internal Revenue Service (IRS).

Taxpayer names and addresses obtained from the IRS are considered by law
to be the same as Federal tax returns and return information. Taxpayer
information will be provided by the IRS to Federal agencies under
reimbursable service agreements.

[Section 2.0 Policy]{.underline}

Taxpayer address information shall be obtained from the IRS for official
use only as needed to collect Federal claims against individuals
pursuant to Internal Revenue Code § 6103 for debt collection purposes.

[Section 3.0 Applicability]{.underline}

These procedures relate to large volume requests of one hundred (100) or
more items. Information on procedures regarding small volume requests
can be obtained by contacting the local IRS Disclosure Officer

For large volume requests, contact the Program Manager for Reimbursable
Activities, IRS, Telephone: 202-622-5145.

[Section 4.0 Authority]{.underline}

Disclosure of taxpayer address information to Federal agencies for their
use in collecting Federal claims against an individual is provided for
under the authority of 26 U.S.C. 6103(m)(2).

[Section 5.0 Procedures]{.underline}

> .01 Requesting Data

a.  Customer Account Data Engine, Individual Master Files (CADE-IMF)
    contain information on the tax accounts of individuals. IMF Address
    Requests may be made on magnetic tape or cartridge.

b.  The Taxpayer Identification Number (TIN) is used to identify
    CADE-IMF Accounts (Social Security Number format xxx-xx-xxxx).

c.  Data will be extracted from the CADE-IMF based on a match between
    the master file and the data record submitted by the requester. Both
    the TIN and name control on the data record request must match with
    a record on the master file before any data is extracted. Without a
    match, the IRS will not provide the requested data.

> .02 Application for Inclusion in the Program

a.  All applications should be submitted to:

> Internal Revenue Service
>
> Director, Office of Governmental Liaison
>
> Room 1611
>
> 1111 Constitution Avenue, N.W.
>
> Washington, D.C. 20224

b.  The application must be in writing and should indicate that the
    organization unit wishes to receive address data, taxpayer
    delinquent account data, or both. The application should also
    indicate that data will be requested from the CADE-IMF, and
    submissions will be made via cartridge.

c.  For more detailed information regarding the format of requests to
    IRS for taxpayer address information under 26 U.S.C. 6103(m)(2)
    contact the Program Manager for Reimbursable Activities, IRS,
    Telephone: 202-622-5145.

[Section 6.0 Safeguard Procedures]{.underline}

As a condition of receiving Federal tax returns and return information,
the receiving organization unit must establish and maintain, to the
satisfaction of the IRS, certain safeguards designed to prevent
unauthorized uses of the information and to protect the confidentiality
of that information. In addition to formal written requests, IRS may
require formal agreements, which specify, among other things, how the
information will be protected. An organization unit must ensure its
safeguards will be ready for immediate implementation upon receipt of
the information. A copy of [IRS Publication 1075, "Tax Information
Security Guidelines for Federal, State and Local
Agencies,"](http://www.irs.gov/pub/irs-pdf/p1075.pdf) which provides
guidance in assuring that the practices, controls and safeguards
employed adequately protect the confidentiality of the data provided by
the IRS can be obtained at IRS's web site: [IRS\'s web
site.](http://www.irs.gov/formspubs/article/0,,id=99248,00.html)