Exception:

If the employee is able to reach the taxpayer by telephone and obtains the information from the taxpayer during the call, a letter is not required.

When corresponding with the taxpayer, use the address on Form 14039 unless there is a valid address update posted or pending on the account or found in correspondence received after the Form 14039.

When corresponding with a reporting person whose third party authority is in question, locate their current address through internal research. Issue Letter 5064C to their address of record unless there is a valid address update pending on the account or reason to believe their address has changed (i.e., an amended return has been received with a different address, there is a statement in the case documentation clearly stating the reporting person’s address, etc.).

If no contact information is available, telephone attempts are unsuccessful, or a telephone attempt is not made, correspond with the taxpayer via Letter 5064C to request the needed information.

Use IAT to input Letter 5064C.

Ensure the correct address is used when issuing any correspondence.

Reference any missing information, if applicable.

Provide information to allow the taxpayer to reply either by mail, fax/EEFax, or telephone.

Inform the taxpayers they have 30 days (60 days for International) from the date of the letter to respond.

Capture an image of the letter on CII.

Suspend the case for 45 days (70 days for International cases). Refer to IRM 25.23.4.18.1, General IDTVA Letter Procedures, for additional letter requirements.

See Exhibit 25.23.4-11, IDRS Activity Codes and Definitions, for documenting the follow-up date.