Example:

I'm returning your call.

When handling telephone inquiries, sufficient questions must be asked to establish the identity of the person on the phone.

Prior to revealing any specific tax information, verify the person to whom you are speaking is authorized to receive the information using the Disclosure Procedures outlined below.

When the person to whom you are speaking claims to be the applicant, proceed with the appropriate disclosure procedure, Applicant Verification; see IRM 21.8.4.3.9.3, Disclosure Procedure - Applicant Verification.

When the person to whom you are speaking is other than the applicant, proceed to Disclosure Procedure - Third-Party Verification; see IRM 21.8.4.3.9.4, Disclosure Procedure - Third-Party Verification.