Form 5465-B, Multiple Record of Disclosure, is used to account for all disclosures to the Joint Committee. Employee Audits Employee audits may be classified as new employee examinations and regular classified employee examinations. In either case, each case file is identified as an employee audit. IRM Handbook 4.1, District Office Selection and Assignment of Returns, Chapter 6, provides instruction for the examination, survey, and review of all employee returns. This handbook also outlines procedures for examinations of new employees requested by Personnel.
Districts establish local procedures to route the form and case file.
Review of all Cases with Innocent Spouse Issues, and Chapter 6, District Office Examination Procedures, of IRM Handbook 104.5, Relief from Joint and Several Liability, for detailed guidance examining, processing, and reviewing innocent spouse cases. All IRC 6013e and 6015 innocent spouse cases are subject to review by local QMS or Centralized Review. Return of a Case to the Group Reviewers may return an innocent spouse case to the group manager for reconsideration of technical provisions or for additional factual development. The case will also be returned if account problems have not been resolved. If a case is returned to the group, the examiner is required to respond within 14 days of receipt.