DUT

The Document Upload Tool (DUT) is an application on IRS.gov where taxpayers can upload documentation they are requested or required to provide; by using a one-time use only Unique Access Code (10-digit alphanumeric code provided by an IRS employee). The DUT provides employees with an option to receive necessary documentation from taxpayers in real time while on the phone. It also provides taxpayers with an alternative to provide necessary documentation securely to the requesting employee. Wherever fax is referenced as an acceptable means of securing documents throughout IRM 5.19.11, the DUT will also be acceptable, when available.

If taxpayers have the necessary documents available while on the telephone, inform them they may submit the documents to you using the DUT by following the steps below:

Generate a Unique Access Code

Provide the taxpayer the Unique Access Code and URL to the DUT site, www.irs.gov/sendmyreply