"No Reporting" Situations

The following are examples of situations which require no reporting to PGLD/IM as they are not considered erroneous taxpayer correspondence or unauthorized disclosures:

An IRS employee follows all procedures to verify the identity of a caller before disclosing any information, only to later find that he or she is not talking to the taxpayer or the taxpayer’s authorized representative. The employee terminates the call at that point without disclosing any further information.

An IRS employee faxes return information as requested by a taxpayer or authorized representative. The employee follows all established procedures for faxing SBU data, including PII and tax information, only to later find that the fax number provided by the taxpayer or authorized representative was incorrect.

An IRS employee follows all established procedures for locating a potential new address for a taxpayer, and a letter is generated to that address in an attempt to contact the taxpayer. A person who receives the correspondence at that address contacts the IRS to say the individual does not live there.

The IRS sends correspondence to the last known address of a taxpayer. A person who receives the correspondence at that address contacts the IRS to say the individual does not live there.

An IRS employee follows procedures in IRM 21.1.3.12, Suicide Threats, to disclose a taxpayer's name, address/location, and/or telephone number to Law Enforcement because the taxpayer threatened suicide and/or threatened harm to another individual. In this situation, the disclosure of this information is not prohibited by law; therefore, although the Suicide Threat must be reported to Disclosure, TIGTA, SAMC, and the Office of Employee Protection, no reporting to PGLD/IM is necessary unless directed to do so by Disclosure. See IRM 21.1.3.12, Suicide Threats, IRM 10.2.8, Physical Security Program, Incident Reporting, IRM 11.3.34.3, Expedited Procedures in Emergency Situations, and the Governmental Liaison, Disclosure and Safeguards (GLDS) Unique Disclosure Situations page for the procedures to follow when a taxpayer threatens suicide or when it is appropriate to contact the local Law Enforcement authority versus federal or State Law Enforcement authorities.