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1082 - English/Spanish›Note:

IRS Employees (IRS)

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

An "IRS" literal can appear on Outcome 2, Outcome 3 (Prior to June 2016) and phone calls.

If you do not know the IRS employee, work the cases using general procedures. Complete Form 11377, Taxpayer Data Access, and give to your manager.

If you know the IRS employee, transfer the case to your lead for someone else to work and complete 11377.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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