Source: http://www.irs.gov/irm/part11/irm_11-003-037.html
Timestamp: 2013-05-22 17:55:03
Document Index: 252294824

Matched Legal Cases: ['§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§552', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§301', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103', '§6103']

Internal Revenue Manual - 11.3.37 Recordkeeping and Accounting for Disclosures
11.3.37.1
11.3.37.2
11.3.37.3
11.3.37.4
Most Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Act)
ADP Source Codes - Tax Systems of Records (Systems Governed by the Act)
ADP Source Code-Tax Information Not Governed by the Act
11.3.37.1 (10-07-2010)Background
The system used to account for disclosures of returns and return information was designed to comply with two laws: Subsection (c) of the Privacy Act of 1974 (Act); and
The collective purpose of these two statutes is to enable individuals to determine whether information about them has been
disclosed and ensure that the Internal Revenue Service (IRS) records what tax information it has disclosed about any taxpayer.
Subsection (c) of the Act requires IRS to keep accurate accounting of each disclosure of information from a tax or nontax
system of records. A system of records is a group of records regarding individuals that is retrievable by some identifier
corresponding to those individuals. The IRS systems of records are published periodically in the Federal Register.
The procedures in this chapter address only tax systems of records. To account for disclosures from nontax systems, see IRM
11.3.19, Privacy Act Accounting for Disclosures. To the extent that IRC §6103(p)(3)(A) and Subsection (c) of the Act overlap regarding a particular disclosure, the accounting
requirements of IRC §6103(p)(3)(A) will govern. Example:
IRS provides corporate income tax returns to the Department of Justice in response to an ex parte order submitted under IRC
§6103(i)(1). Corporate income tax returns are not part of a systems of records defined by the Act. However, they are returns
as defined by IRC §6103. Therefore, we would account for their disclosure in accordance with the requirements of IRC §6103(p)(3)(A).
In accordance with disclosure authority IRC §6103(h)(3)(A), IRS refers a Federal tax case to the Department of Justice for
criminal prosecution and includes in the referral package the 2007 and 2008 income tax returns of John Doe along with the
related investigative files. Under Subsection (c) of the Act, these disclosures must be accounted for. Since IRC §6103(p)(3)(A)
exempts disclosures made under IRC §6103(h)(3)(A) from the accounting requirement, no accounting has to be made.
IRC §6103(p)(3)(A) requires the IRS to account for all disclosures of returns/return information furnished under a subsection
of IRC §6103 unless specifically exempted. The following subsections of IRC §6103 are exempt from the accounting requirements as defined in IRC §6103(p)(3)(A): IRC §6103(c)
IRC §6103(h)(1), IRC §6103(h)(3)(A) and IRC §6103(h)(4) IRC §6103(i)(4) and IRC §6103(i)(8)(A)(ii)
IRC §6103(l)(1), IRC §6103(l)(4)(B), IRC §6103(l)(5), IRC §6103(l)(7), IRC §6103(l)(8), IRC §6103(l)(9), IRC §6103(l)(10),
IRC §6103(l)(11), IRC §6103(l)(12), IRC §6103(l)(13), IRC §6103 (l)(14), IRC §6103(l)(15), IRC §6103(l)(16), IRC §6103(l)(17),
and IRC §6103(l)(18)
The Disclosure Manager has oversight responsibility for disclosure accountings. While Disclosure caseworkers will most often
prepare the disclosure accountings, they may also be prepared by the function(s) making the disclosure. Disclosure is responsible
for validating compliance with this requirement through quality reviews. See IRM 11.3.38, Role and Responsibilities of Disclosure Managers.
11.3.37.2 (10-07-2010)General Rules
When accounting for disclosures, the number of sources from which information is furnished determines how many accounting
records must be prepared. Note:
A source is information collected, developed or maintained by a function that has been assigned an ADP source code by IRS.
For tax information regarding individuals that is governed by the Act, the sources are the tax systems of records listed in
Exhibit 11.3.37-1.
For tax information not governed by the Act, the sources are those nontax systems of records listed in Exhibit 11.3.37-2.
When the information disclosed is from a tax system of records, the maximum number of accounting records that should be prepared
regarding a particular taxpayer is the following:
Though a function might disclose information about an individual taxpayer from more than one of its systems of records, the
function should prepare an accounting record for only the system of records where the greatest amount of information is provided.
This procedure is consistent with the spirit of IRC §6103(p)(3)(A) and subsection (c) of the Act. It is more practical for
administrative reasons to limit the number of sources when several systems of records are involved in order to avoid confusion
over the amount of information disclosed.
The Department of Justice is conducting a nontax Federal criminal grand jury and makes a request under IRC §6103(i)(1) for
the 2008 individual income tax return and related files and records of John Doe. After searching our records, we locate and
Lien File (3 pages)
Taxpayer Delinquent Account File (20 pages)
Examination Administrative File (workpapers, affidavits, etc.) (50 pages) Classification and Examination Selection File (edited list of taxpayers selected for audit on which the taxpayer’s name appears)
(2 pages); and
AIMS Record (computer printout indicating office where return was examined) (1 page) An accounting record should be prepared for the following:
Taxpayer Delinquency Account File. (Although a disclosure was also made from the lien file, most of the information disclosed
from Collection files was obtained from the TDA file) and
Examination Administrative File. (The greatest amount of information was disclosed from the administrative file.)
The number of disclosures that are recorded on a taxpayer’s account per disclosure record is equal to the number of tax periods
reported on the record. Example:
An accounting record for the Dartmouth Manufacturing Company indicates the IRS disclosed Dartmouth's Forms 1120 for 2004-2007
to the Department of Labor. The number of disclosures recorded on the taxpayer’s account in the accounting file would be four.
If multiple years are involved in multiple functional systems, the number of total accountings would ordinarily be the years
multiplied by the number of systems involved.
11.3.37.3 (10-07-2010)Accounting System
Subsection (c) of the Act requires us to keep a record of the date, nature, and purpose of each disclosure and the name and
address of the recipient of the information disclosed. Note:
IRS can account for the disclosure of returns/return information either manually or electronically. Whenever possible, accounting
disclosure information is electronically posted to a disclosure accounting file that is an adjunct to the IMF and BMF.
11.3.37.3.1 (06-17-2005)Accounting Procedures
The business component that owns the records is required to do the accounting for disclosures. State or Federal agencies making
permissible disclosures to other State or Federal agencies pursuant to an IRC §6103(p)(2)(B) agreement must also make any
required accountings and forward their summary to the IRS. Disclosure personnel are available to provide technical assistance.
Form 5466-B, Multiple Record of Disclosure, has been developed by IRS to record the information required by subsection (c) of the Act and IRC §6103(p)(3)(A). The information
is recorded on Form 5466-B using a combination of numerical codes and vertical entries. A computerized version of Form 5466-B
Separate Forms 5466-B must be prepared to account for disclosures from IMF and BMF. Note:
IMF/BMF disclosures can not be combined on the same form.
Instructions for preparing Form 5466-B are in IRM Exhibit 11.3.37-6. The numerical codes to be used are listed in IRM Exhibits
11.3.37-1 through IRM Exhibit 11.3.37-5.
Sometimes information about an individual is disclosed that is not contained in a system of records. Under those circumstances,
the disclosure does not have to be accounted for under subsection (c) of the Act but it does have to be accounted for under
IRC §6103(p)(3)(A). Example:
A state tax agency requests a copy of the 2007 income tax return of John Doe. We find that no return has been filed and disclose
this fact to the agency. There is no Act accounting required since no record was disclosed. However, disclosure of the lack
of filing must be accounted for under IRC §6103(p)(3)(A). The ADP Source Code used to account for the disclosure is source
code 116, IMF, even though no record was actually disclosed from that system of records. To account for such a disclosure,
treat it as if you had disclosed information from the system of records searched and use the ADP Source Code for that system
when preparing the accounting record on Form 5466-B.
Disclosures of returns and return information about corporations or other non-individual entities for which there is no ADP
Source Code listed in Exhibit 11.3.37-2 should be accounted for as if the information related to individuals.
Form 5466-B may be prepared by non-IRS personnel regarding the tax information received from IRS. Caution:
Disclosure personnel who permit non-IRS personnel to prepare the forms should provide sufficient guidance to ensure that the
IRS responsibility for accounting for disclosures is, in fact, accomplished. Preparation of the forms is not required to be
done on IRS premises.
Completed Forms 5466-B should be forwarded to the nearest IRS Campus having jurisdiction no later than the last work day of
the month. Go to http://mysbse.web.irs.gov/CLD/GLD/Disclosure/Office/Program+Resources/Tools/Job+Aid/8422.aspx The forms may be sent directly to the batching unit.
Form 3210, Document Transmittal, should be used to verify receipt of the forms.
Send Forms 5466-B prepared by Headquarters functions to the following addresses: IMF Forms 5466-B to: Internal Revenue Service Attn: Batching MS 31, BBP.O. Box 24551 Kansas City, MO 64131-0551
BMF Forms 5466-B to: Internal Revenue ServiceAttn: Batching MS 6054 1973 N. Rulon White Blvd.Ogden, UT 84201
Disclosure Managers should establish quality control procedures for Forms 5466-B prior to their being posted to ensure that
they are prepared correctly and accurately.
Campuses are responsible for posting the information contained on the forms and sending the transaction tapes with the accounting
information to the Martinsburg Computing Center.
Certain disclosures that are accounted for do not require the preparation of Form 5466-B. These disclosures are accounted
for electronically.
The Martinsburg or Detroit Computing Centers make disclosures through the Governmental Liaison and Disclosure Data Extract
Program that are accounted for electronically (e.g., certain disclosures under IRC §6103(d)).
Disclosure accountings are also electronically generated through the use of the Audit Information Management System (AIMS).
AIMS is used to account for the automatic disclosure of copies of Revenue Agent Reports (Master File returns only) provided
for by implementing agreements between IRS and state tax agencies. Only those state tax agencies having agency codes beginning with digit 1 or assigned agency Code 200, 201, or 811 are compatible
with AIMS.
Disclosures to other state tax agencies and/or disclosures of Revenue Agent Reports about Non-Master File returns must be
accounted for manually. Once a disclosure is accounted for, subsequent disclosures made from the same source, in response to the same request, and
in the same manner as the initial disclosure, do not have to be accounted for again. Example:
On September 1, return information from a Criminal Investigation administrative file (a portion of the Special Agent’s Report)
is provided to the U.S. Attorney pursuant to an IRC §6103(i)(2) request concerning the Humbolt Corporation. An entry is made
on Form 5466-B to record the disclosure. On September 10, additional return information (copies of Humbolt Corporation’s checks,
obtained by the Special Agent from a bank) is provided from the administrative file in response to the same IRC §6103(i)(2)
request. No new accountings are required. A description of what was disclosed and the date of the disclosure are retained
in the file or the documents could be stamped or noted to indicate to whom they were disclosed and when the disclosures took
The Disclosure staff should keep in its file a description of what information was disclosed when the ADP Source Code is insufficient
to adequately identify that information.
Unauthorized disclosures are not accounted for via Form 5466-B. Instead, they are reported to Computer Security Incident Response
Center (CSIRC) via the online reporting form at: http://www.csirc.web.irs.gov/reporting/ as provided for in IRM 11.3.1, Introduction to Disclosure and 11.3.38, Roles and Responsibilities of Disclosure Managers.
11.3.37.3.2 (06-17-2005)Narrative Record of Accounting
A narrative record may be used to account for mass disclosures in lieu of posting TC 120s to the disclosure accounting file.
The narrative method will be used in instances where: Resource savings would result; and
The need for individual accountings being posted to taxpayer accounts is non-critical (e.g., the accountings would be unavailable
to the taxpayer because they were made under 5 USC §552a(b)(7)).
Whether a narrative accounting is appropriate is decided on a case by case basis by Governmental Liaison and Disclosure (GLD)
Area Managers or for HQ GLD, the appropriate HQ manager.
The office that owns the records will make a narrative report and retain a copy of the report in order to satisfy section
(c)(2) of the Act and IRC §6103(p)(3)(A). To the maximum extent possible, documentation should be retained that would enable
identification of the specific taxpayers were it deemed necessary to construct such a list at some future time.
The file should be noted or a copy of the accounting document should be retained to show how the disclosure accounting was
made. Note:
Disclosure Managers should develop a local control system for requests that require manual accounting. Individual files within
the system should consist of a copy of each incoming request along with the related response, regardless of whether a disclosure
11.3.37.4 (10-07-2010)Reports
Proper reporting of disclosures is critical because IRS must prepare an annual report of the disclosures accounted for under
IRC §6103(p)(3)(A) for each calendar year.
IRS submits an Annual Report to the Joint Committee on Taxation by March 31 for the prior calendar year. The Joint Committee Report is a compilation of various internal reports received
by the Office of Governmental Liaison and Disclosure.
The Chief Information Officer provides a computer report containing a numerical summary, categorized by IRC §6103 disclosure
authority, of all records posted to the disclosure accounting file.
Statistics of Income Division furnishes a written report summarizing all disclosures made to the Department of Commerce (and
other agencies) under IRC §6103(j). The report, Federal Agency Requests for Tax Information for Statistical Purposes, includes the following information: Information furnished and format by which provided (i.e., tapes, films, etc.); and
Reasons for the request and use to be made of the information.
Customer Accounts Services also submits a written report about the Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, tax information disclosed annually to the competent authorities of foreign governments under IRC §6103(k)(4).
11.3.37.4.1 (12-31-2001)Accounting Report
Annually, each GLD Area Manager will forward a consolidated report to the Chief, Disclosure or his delegate.
The report is a compilation of all narrative records of accounting. It can also include comments or concerns about the accounting
process. The information required to be furnished to the Chief, Disclosure or his delegate will consist of: type of documents disclosed, (include number 1 for electronic exchanges and number 2 for all other disclosures)
number of disclosures made and
purpose of the disclosure (i.e., disclosure authority under the IRC)
For additional information regarding narrative records of accounting, refer to IRM 11.3.37.3.2 above.
Annually, GLD Area Managers will consolidate the Accounting Report and forward the consolidated report to the Chief, Disclosure
or his delegate, by January 31 of the year following the one in which the disclosures were made.
Headquarters functions should submit their reports (original only) by that same date to the Chief, Disclosure or his delegate.
11.3.37.4.2 (10-07-2010)Narrative Record of Accounting Report
The Narrative Record of Accounting Report provides information for the annual report to the Joint Committee on Taxation as required by IRC §6103(p)(3)(B) & (C). Narrative
reports are sent to the GLD Area Office servicing the geographic location where the report was made. This report includes the following: the category and number of taxpayers on whom disclosures are made
location of the IRS office retaining a copy of the documents disclosed; and
type of documents disclosed (include number 1 for tape extract, and number 2 for all other disclosures
See the Narrative Record of Accounting template at Exhibit 11.3.37-7. Exhibit 11.3.37-1 Most Frequently Used ADP Source Codes Tax Systems of Records (Individuals Covered by the Act)
Returns Processing/Information Systems
Individual Master File (IMF)CADE24.030
Information from the IMF including account transcript
Individual Microfilm Retention Register22.032
Abstracts of tax and/or modules that have been removed from IMF
Individual Returns Files, Adjustments and Miscellaneous Documents File22.034
Information Return Master File (IRMF)22.061
Information document (including Forms W–2) information
Returns Compliance Programs 26.016 Form 8300, Report of Cash Payment Over $10,000 Received in a Trade or Business. 215
TDA (Taxpayer Delinquent Accounts), including subsystems;(a) Adjustment and Payment Tracers Files,(b) Collateral Files,(c) Seized Property Records,(d) Tax Collection Waiver, Forms 900 Files, and(e) Accounts on Child Support Obligations26.019 Case files
TDI (Taxpayer Delinquency Investigation) Files 26.020
Administration File 42.001
Exam case files including Revenue Agent Reports or their equivalents
Appeals Case Files44.001
Criminal Investigation Management Information System (CIMIS)46.002
Investigatory case files including Special Agent Reports
This list contains the most frequently used ADP Source Codes and is not all inclusive. See Exhibit 11.3.37-2.
Exhibit 11.3.37-2 ADP Source Codes - Tax Systems of Records (Systems Governed by the Act)
DocumentsAutomated FilesAdministrativeFiles
"Annual Listing of Undelivered Refund Checks"
"Audit Underreporter Case File"
"File of Erroneous Refunds"
"Combined Account Number File"
"Discriminant Function File"
"Form 1042-S Index by Name of Recipient"
includes:"Form 1042 Index Register"
, "Form 1042 Name Directory"
"Individual Account Number File"
(except as indicated for Code 116)24.013 115
"CADE Individual Master File (IMF)"
"Statistics of Income Individual Selection Sheet"
, or"Individual Master File"
"Individual Microfilm Retention Register"
includes:"Individual Master File 608 and 388 Microfilm Retention Register"
,"Residual Master File Microfilm Retention Register"
,"Residual Master File Transaction Codes 608 and 388 Microfilm Register"
,formerly:"Individual Master File Microfilm Retention Register"
"Individual Returns Files, Adjustments and Miscellaneous Documents File"
Includes former: "Individual Master File Change and Adjustment Document File"
"Miscellaneous Form Files"
, "Information from Penalty Case File"
, "Residual Master File Change and Adjustment Document File"
,"Residual Returns Files"
, "Return of Initial Excise Taxes on Private Foundations, Foundations Managers, and Disqualified Persons File22.034"
"Potential Refund Litigation Case File"
"P.O.W.-M.I.A. Reference File"
"CADE Business Master File"
"Subsidiary Accounting Files"
"Taxpayer Delinquency Investigation File"
"Unidentified Remittance File"
"Individual Return Master File"
Collection activity related
"Acquired Property Records"
"Form 2209 Courtesy Investigations:"
"IRS and Treasury Employee Delinquency"
"Lien Files (Open and Closed)"
"Lists of Prospective Bidders at Internal Revenue Sales of Seized Property"
26.010 209
"Litigation Case Files"
"Offer In Compromise File"
"Trust Fund Recovery"
"Record 21, Record of Seizure and Sale of Real Property"
"Returns Compliance Programs"
"TDA (Taxpayer Delinquent Accounts)"
includes former:"Adjustment and Payment Tracer Files"
"Collateral Files "
"Seized Property Records"
"Tax Collection Waiver Form 900 Files"
"TDI (Taxpayer Delinquency Investigation) Files"
"Transferee Files"
"Delinquency Prevention Programs"
Examination activity related
"Administrative File"
"Audit Information Management System (AIMS)"
formerly:"System for Controlling Returns in Inventory and Production Data"
(SCRIP)42.008 402
"Classification/Centralized Files and Scheduling Files"
"Compliance Programs and Project Files"
"Data on Taxpayers Filing on Foreign Holdings"
"Internal Revenue Service Employees Returns Control Files"
"International Enforcement Program Files"
"Project Files for the Uniform Application of Laws as a Result of Technical Determinations and Court Decisions"
"Art Case File"
"Expert Witness and Fee Appraiser Files"
"Appeals Case Files"
"Appellate Division Case Data Source Document, Form 3564"
"Criminal Investigation Management Information System (CIMIS)"
"Confidential Informants"
includes:"Alphabetical Name File and Index"
"Controlled Accounts Open and Closed (TC 910/914)"
"Electronic Surveillance File"
"Information Items"
,"Alphabetical Name File and Index"
,"Information Indexing System"
,"Information and Correspondence Files"
Included in:46.002, 46.003, 46.009, and 46.013.
"Land Trust Files"
"Relocated Witnesses"
"Secret Service Details"
"Treasury Enforcement Communications Systems (TECS)"
"Disclosure Records"
"Defunct Special Service Staff File Being Retained Because of Congressional Directive"
Director, (International) LB&I
"Collateral and Information Requests System"
"Tax Treaty Information Management Systems"
"Financial Statements File"
"Overseas Compliance Projects System"
"International Correspondence System"
"TE/GE Correspondence Control Record"
"Report of Matters in Technical"
"Correspondence Control and Records"
"Chief Counsel Criminal Tax Case Files"
"Chief Counsel Disclosure Litigation Case Files"
"Chief Counsel General Administrative Systems"
"Chief Counsel Collection, Bankruptcy, and Summonses"
"Chief Counsel General Litigation Case Files"
"Chief Counsel Legislation and Regulations Division Correspondence and Private Bill Files"
"Chief Counsel Tax Court Case Files"
"Digest Room Files Containing Briefs and Digests of Documents Generated Internally or by the Department of Justice Relating
to the Administration of the Revenue Laws"
"Attorney Recruiting Files"
"Legal Case Files of the Chief Counsel, Deputy Chief Counsel/Staffs and Associate Chief Counsel"
"Management Files other than OPM, OPF"
formerly "Management Files Maintained by Administrative Services Division and the Associate Chief Counsel (General) Other than the
Civil Service Commission ’s Official Personnel Files"
"Reference Records of the Library in the Office of Chief Counsel"
"Correspondence Files and Correspondence Control Files (including Inquiries Stakeholder Relationship files"
Exhibit 11.3.37-3 ADP Source Code-Tax Information Not Governed by the Act
Typesof Returns
Doc.&Auto-matedFiles
Coll.AdminFiles)
TE/GE orExam(AdminFiles)
CI(Admin Files)
ChiefCounsel(AdminFiles)
Form 706, U.S. Estate Tax Return706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return,Form 706-GS(T), Generation Skipping Transfer Tax Return for TerminationsForm 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions 171
Form 709,U.S. Gift (and Generation-Skipping Transfer) Tax Return,Form 709-A, United States Short Form Gift Tax Return
Form 720, Quarterly Federal Excise Tax Returns
Form 730, Tax on Wagering,Form 11-C, Occupational Tax and Registration Return for Wagering
Form 940, 940-PR, Employer Annual Federal Unemployment Tax Returns
Forms 941, 941-PR, 941-SS, 941-E, Employers Quarterly Federal Tax Returns Form 944,Employers Annual Federal Tax Return,Form 945, Annual Return of Withheld Federal Income Tax
Form 942, Employers Quarterly Federal Tax Return for Household Employees
Form 943, 943-PR, Employer’s Annual Tax Return for Agricultural Employees
Form CT-1, Employers Annual Railroad Retirement Tax Return
Forms 1120 Series, U.S. Corporation Income Tax Returns
Form 1120-DISC, Domestic International Sales Corp. Return (obsoleted 1999)
Form 5227, Split- Interest Trust Information Return
Form 5330, Return of Initial Excise Taxes Related to Employee Benefit Plans 195
Form 990-C, Exempt Farmer’s Cooperative Income Tax Return
Form 1041-B, Charitable Remainder Trust
BMF Entity 175
(Back ofForm Only)
Form 5300, Determination for Employee Benefit Plan
Form 1041-A, U.S. Information ReturnTrust Accumulation of Charitable Amounts —
If a disclosure is made of a return/return information regarding a Form not specifically listed in Part II, enter the ADP
Source Code for the basic form on Form 5466-B. For example, if Form 1120-L is disclosed, enter ADP Source Code 189.
When AIMS is used for accounting for disclosures to these state tax agencies, two disclosures will be recorded on the master
file. Therefore, AIMS should only be used when both a return and RAR regarding the same taxpayer are simultaneously disclosed
to these agencies.
Unemployment Compensation Agency, Department of Industrial Relations
Office of the Attorney General 994
Department of Coal Mines Inspection
Division of Unemployment Insurance, Department of Labor and Industrial Relations District of Columbia
Chief Financial Officer (primarily Office of Tax & Revenue)
District Unemployment Compensation Board
Division of Beverage, Department of Business Regulation
Division of Motor Vehicles, Department of Highway Safety and Motor Vehicles 959
Hawaii Department of Attorney General 999
Bureau of Employment Security Department of Labor and Industrial Relations Idaho
Department Commerce & Labor
Louisville/Jefferson County Metropolitan Revenue Commission
Lexington Fayette Urban County Government 561
Division of Motor Vehicle Tax, Department of Transportation
Registry of Motor Vehicles, Department of Public Works
City of Detroit Income Tax Bureau
Liquor Control Commission, Department of Commerce
Bureau of Insurance, Department of Commerce
Unemployment Agency Minnesota 141
Commissioner of Insurance, Department of Commerce
Motor Vehicle Comptroller
Nevada Oil and Gas Conservation Commission
Division of Motor Vehicles, Department of Safety
Division of Motor Vehicles, Department of Law and Public Safety
Oil and Gas Accounting Commission
State Comptroller’s Office, Department of Audit and Control
North Dakota 145
City of Toledo Division of Taxation
Cincinnati Income Tax Bureau
Ohio Regional Income Tax Agency
Ohio Central Collection Agency
Bureau of Motor Vehicles, State Department of Highways
Motor Vehicles Division, Department of Transportation
Bureau of Employment Security Pennsylvania Department of Labor and Industry Rhode Island 105
Rhode Island Department of Employment Security
Motor Vehicle Division, South Carolina Highway Commission
Commissioner of Insurance, Department of Commerce and Consumer Affairs
Tennessee Department of Insurance and Banking
Alcoholic Beverages Control Commissioner
Nonintoxicating Beer Commissioner
Insurance Commissioner, State of West Virginia
Division of Motor Vehicles, Wisconsin Department of Transportation
Employment Security Agency, Department of Labor
American Samoa 201
Other-Specify on Form 5466B
Department of Commerce-all others
General and Deputy (Includes Attorney General and Deputy Attorney General) as well as U.S. Attorneys and their staffs
Other Federal Agencies and the President
U.S. Citizenship and Immigration Services 404
Homeland Security Border and Transportation Security
Individuals (Use with purpose code 15, 30, or 34)
Tax Treaty Countries-Specify on Form 5466-B
All other entities not otherwise indicated in IRM Exhibit 11.3.37-4 and IRM Exhibit 11.3.37-5
Prepare this form in original only. Use separate forms to record disclosures from the IMF and the BMF (IMF/BMF disclosures
may not be combined on the same form).
Campus processing use only. Send to Campus responsible for servicing office that prepares Form 5466-B.
Campus processing only.
Print or type name and title of person making the disclosure.
Enter the symbols of the function making the disclosure and the applicable office code:
-Area: Office code number-Campus: Office code number-Headquarters and Chief Counsel: Office code number-Area Counsel: Office code number-OD/FD Field Counsel: Office code number
Optional, but initials of Disclosure Staff person delegated to perform a quality review sampling of Form 5466-B should be
Constant preprinted on this form.
Name Control: Enter the first four letters of the taxpayer ’s last name.
If name is unknown, enter four "x"
s (xxxx).
SSN/EIN: Enter the Social Security Number or Employer Identification Number as applicable.
If the TIN is unknown, follow IRM narrative accounting procedures. To record accountings of disclosures for Forms 706 & 709
must be entered in the shaded area after the last digit of the SSN on the Form 5466-B. The "0"
is necessary before the computer will accept the identification number in an SSN format. Forms 706 & 709 are BMF forms,
however, the SSN number is used as the employer identification number.
Tax Period: Enter period in YYMM format.
For disclosures involving more than one year, enter each tax period on the following line. (No additional information needs
to be entered on the subsequent lines after first full entry has been made.) If tax period is unknown, enter the current tax
Disclosure Date: Enter date disclosure was made in MMDDYY format.
Nature of Disclosure Code: Enter the appropriate one digit code.
Transcript of account (computer printouts - e.g., MCC complete, RTVUE, IRP.)
Reserved. Computer generated upon mass extracts
Inspection of document or file-no copies furnished
Photocopy furnished with or without prior inspection (For computer printouts See "1"
Oral disclosure-noninvestigatory-no inspection of documents and/or copies furnished 7
Correspondence disclosure of information from record without copy provided (e.g., indicating fact of filing without furnishing
the actual return)
Agency Code: Enter the three digit code appropriate to the agency, person, or entity whom the disclosure is made.
See IRM Exhibit 11.3.37-4 for State agency codes and IRM Exhibit 11.3.37-5 for Federal agency and miscellaneous codes. When
the accounting pertains to an ex parte order under IRC §6103(i)(1), (5), or (7) use the DOJ code if only DOJ employees are
named as recipients but if other recipients are named, use the code for the agency that clearly appears to be heading the
investigation. Where it is unclear which agency is heading the investigation or where multiple agency recipients beyond DOJ
employees are listed, the default for agency coding should be DOJ.
Purpose Code: Enter two digit purpose (authority) code.
Reversal of Prior Recordation-in the event it is determined that a disclosure was recorded in error, e.g., posted to another
individual’ s account, input an identical entry on Form 5466-B except enter Purpose Code 99. Interpretation of this transaction
will signify that disclosure accounted for by the original transaction was not made as indicated. May also be used to reverse
accountings input on AIMS.
Pursuant to IRC §6103(d) to State tax officers for State tax administration. 12
Pursuant to IRC §6103(f) to the Committee of Congress or their agents. 13
Pursuant to IRC §6103(g) to the President and certain other persons for tax checks. (Not for Presidential Tax Checks or other
Presidential requests on current employees of the executive branch.)
Pursuant to an IRC §6103(h)(3)(B) request from the Department of Justice for use in connection with tax administration matters-authority
is IRC §6103(h)(2). 15 Pursuant to 6104(c) for disclosures to State agencies responsible for regulating charitable organizations .
Pursuant to IRC §6103(i)(1) to Federal Officers for nontax criminal cases in response to a court order. (See Code 35 for sealed
Pursuant to IRC §6103(i)(2) to Federal Officers-return information, other than taxpayer return information, in nontax criminal
cases requested by head of agency.
Pursuant to IRC §6103(i)(3) to Federal/State Officers - return information, concerning possible nontax criminal activities
or in emergency circumstances. 19
Pursuant to IRC §6103(i)(5) to Federal Officers for use in locating fugitives from justice in response to a court order.
Pursuant to IRC §6103(i)(8)(A)(i) to GAO for audit of IRS.
Pursuant to IRC §6103(j) for statistical use.
Pursuant to IRC §6103(k)(3) to correct misstatement of fact (after approval of Joint Committee on Taxation). Use Code 260
for the agency code.
Pursuant to IRC §6103(k)(4) to competent authority of a foreign government under income tax convention.
Pursuant to IRC §6103(k)(5) to State agencies for the purpose of regulating tax return preparers.
Pursuant to IRC §6103(l)(2) to Department of Labor and Pension Benefit Guaranty Corporation for the administration of Title
I and IV of Employee Retirement Security Act of 1974. For recording the first disclosure of automatic items when a manual
accounting is required, use Nature of Disclosure Code 7. For disclosures pursuant to specific written requests under Treas.
Regs. §§301.6103(l)(2)-1, (l)(2)-2, (l)(2)-3(b)(1), and (l)(2)-3(b)(2), use Nature of Disclosure Code 4.
Pursuant to IRC §6103(l)(3) to the head of a Federal agency in connection with an application for a Federal loan.
Pursuant to IRC §6103(l)(4)(A) to employee or former employee of Treasury or representative or other person involving personnel
rights or practice by agents before the Treasury Department.
Pursuant to IRC §6103(l)(6) to Child Support Enforcement Agencies for the enforcement of Title IV of Social Security Act.
Pursuant to IRC §6103(o)(1) to Federal Agencies-Subtitle E, Internal Revenue Code, Disclosures.
Pursuant to IRC §6103(o)(2), return information (other than taxpayer return information) to persons or agencies outside of
Pursuant to IRC §6103(k)(10), return information to employees of the Federal Bureau of Prisons. 35
Pursuant to a sealed court order submitted under IRC §6103(i)(1). Use Code 16 if court order is not sealed.
Pursuant to IRC §6103(i)(3)(C)(i) to Federal law enforcement agencies in connection with terrorism.
Pursuant to IRC §6103(i)(3)(C)(ii) to the Attorney General to apply for an ex parte order approved under IRC §6103(i)(7)(D).
Pursuant to IRC §6103(i)(7)(A)(i) to Federal law enforcement agencies in connection with terrorism.
Pursuant to IRC §6103(i)(7)(B) to certain Federal agencies in connection with intelligence activities regarding terrorism.
Pursuant to IRC §6103(i)(7)(C) to Federal Officers for terrorism related purposes in response to a Court Order. See Code 45
for sealed orders.
Pursuant to a sealed court order submitted under IRC §6103(i)(7)(C). ADP Source Code
Enter appropriate three digit ADP Source code indicated in IRM Exhibit 11.3.37-1, IRM Exhibit 11.3.37-2, and IRM Exhibit 11.3.37-3.
[Date] MEMORANDUM FOR: [GLD Area Manager]
FROM:	[Name} [Position title] SUBJECT:	Narrative Record of Accounting for Disclosure
The following accounting for disclosure is being provided in narrative format due to volume. 1. Category and number of taxpayers: [number of IMF taxpayers] IMF and [number of BMF taxpayers] BMF Taxpayers/[number of
tax years] tax years/[number of disclosures] disclosures 2. Date of disclosure: [indicate date]
3. ADP Source Codes: [List ADP source code(s) and description, and number of disclosures (e.g., 116 – Individual Master File
Records – 260 disclosures, 188 – Partnership Returns and Files – 200 disclosures)] 4. Description of documents disclosed: [Briefly describe what was disclosed (e.g., Transcripts of returns (cc: RTFTP and BRTVU),
lack of record, and IRMF transcripts (payee))] 5. Purpose of disclosure: [Select appropriate purpose code from Exhibit 11.3.37-6 (IRC §6103(d) – Purpose Code 11)] 6. Name of agency receiving the information:	[Provide name and address of the agency receiving the information] 7. Location of IRS office retaining a copy of disclosed information: [Indicate IRS office location where a record of the disclosed
information is maintained] 8. Type of documents disclosed: [Describe type of records disclosed (e.g., Returns and return information – paper format,
no tape, or data extracts)] More Internal Revenue Manual