Disclosure Procedure - Applicant Verification

When the person with whom you speak claims to be the applicant, begin probing to ensure that you are speaking with the applicant.

If the applicant is on the phone, follow procedures in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication.

If the applicant is not an individual, determine the type of entity to be discussed and follow procedures in Identifying Proofing for Required Taxpayer Authentication, IRM 10.10.3.3.6 (3). Only release information to certain people in the organization or to the organization's authorized representative. Use the following questions in making these determinations:

What is your name?

What is the legal name of the organization?

What is the organization's mailing address?

What is the organization's TIN?

What is your relationship (position) with the organization?

Can you legally bind the company? (Ask if you do not recognize position (title) as binding officer.)

Do you have a valid POA or TIA? (Ask when caller is not a representative of the company.)

If a pension plan, ask for the name, TIN and address of the sponsor.

Only disclose information to persons authorized to receive it. See IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e) for more information. When in doubt, do not disclose.

If

Then

1. You initiated the call

Inform the caller the questions will be issued in writing to the address on file.

2. The caller initiated the call

Inform the caller that "the person who is legally authorized to discuss this account should submit the questions and/or issues to the certification unit in writing."