Note:

If a notice, letter, or transcript was mailed, emailed, faxed, EEFaxed, or generated or transmitted via electronic transmission, to the wrong address or addressee; or was sent with mixed entity information such as correct taxpayer information is on page one, but unrelated taxpayer information is on page two; two letters for different taxpayers in the same envelope; the attachment in the correspondence is for a different taxpayer, etc., the IRS employee who receives the call advising of the erroneous receipt must ask the individual to provide the IRS employee with the name(s) and TIN(s) from the notice(s), letter(s), transcript(s), or document(s) (so that PGLD/IM can notify the potentially impacted individuals of the data breach); ask the individual to delete the electronic transmission (if received via electronic transmission), or to reseal the envelope and write "Not at this address" and "Return to Sender" on the envelope and place it in the mail. If the individual refuses to comply with notating the envelope and placing it in the mail, the IRS employee must ask the individual to destroy the correspondence. The IRS employee must also document the information obtained from the individual regarding the disposition of the notice, letter, or transcript, i.e., is the notice, letter, or transcript being returned to the IRS or being destroyed by the individual, or if an electronic transmission, is it being deleted, in the Detail Summary section of the PII Breach Reporting Form. See IRM 21.3.1.2.1, Erroneous Correspondence Procedures and IRM 21.1.3.2.2, Authorized and Unauthorized Disclosures for additional information.