Section 3705(a), IRS Employee Contacts

Background of Section 3705(a):

The Restructuring and Reform Act of 1998, Section 3705(a) provides identification requirements for all IRS employees working tax-related matters.

IRS employees are required to give their name and unique identification number during taxpayer telephone, face-to-face and manually generated correspondence. In addition a telephone number the taxpayer may call is required on all taxpayer correspondence.

This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax-related matters.

All IRS employees, in the field, national, and regional office, who communicate by telephone, correspondence, or face-to-face with taxpayers or their personal representatives on tax-related matters are required to provide (at a minimum) the following information:

Telephone Contact - title (e.g., Mr., Mrs., Ms., Miss), last name and badge identification (ID card) number

Face-to-Face - title (e.g., Mr., Mrs., Ms., Miss), last name and badge identification (ID card) number provided at the appropriate time during the conversation

Correspondence - title (e.g., Mr., Mrs., Ms., Miss); last name; IDRS, letter system or badge identification (ID card) number; and telephone number where the taxpayer's question can be answered