0824 Publ 6009 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6009.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Contacting IRS

Governmental Liaison is the first point of contact for federal, state, U.S. Territory, and local government agencies. Agencies can contact IRS Governmental Liaison using their assigned governmental liaison or: pgld.glds.gov.liaison@irs.gov.

What does Governmental Liaison do?

Establish and manage relationships with federal, state, U.S. Territory, and local agencies to increase tax compliance.
Facilitate data exchange agreements with government agencies, primarily federal agencies and state tax agencies.
Identify emerging tax administration issues to increase compliance and service to taxpayers.
Identify and facilitate efforts to improve tax administration efficiency and foster good government.
Work in partnership with Disclosure, Safeguards, Privacy, Records, and Identity Assurance offices to develop agreements and memoranda of understanding for data exchanges and educational programs between federal, state, U.S. Territory, and local agencies and IRS business operating divisions.

Governmental Liaison Data Exchange Program (GLDEP)

Internal Revenue Code Section 6103(d) authorizes the IRS to share tax data extracts with other government agencies for tax administration purposes.
Examination Operational Automation Database (EOAD): IRS provides audit results to states in an automated format.

Most state revenue and workforce agencies participate in the GLDEP. Several municipalities that administer a tax on income or wages also receive IRS data. GLDEP enhances compliance with federal, state, and local tax laws.

Governmental Liaison Programs:

State Agency Collaboration focuses on joint tax administration data exchanges through formal agreements between the IRS and state revenue and labor workforce agencies and city agencies meeting the Internal Revenue Code Section 6103(d) requirements. Program examples include:

Identity Theft/Refund Fraud: IRS and states share information on suspicious filers and questionable returns to strengthen federal and state refund fraud detection and prevention.
Security Summit and Information Sharing & Analysis Center (ISAC): Joint efforts by IRS, states, and private tax industry combat Identity Theft refund fraud.
State Audit Report Program: States provide copies of audit reports to IRS, and IRS uses the reports to develop audit leads.

Federal Agency Collaboration strengthens tax administration by establishing agreements with other federal agencies to exchange data. Program examples include:

Tax Fraud: IRS, Department of Homeland Security, Department of Justice, Federal Trade Commission, and U.S. Department of State cooperate to detect and deter tax benefit fraud.
Combined Annual Wage Reporting (CAWR) Program: IRS and the Social Security Administration (SSA) share data to support IRS federal tax and SSA Trust Fund programs.
Employment Taxes and Worker Classification: IRS and the U.S. Department of Labor work together with state workforce agencies to increase employment tax compliance.

Governmental Liaison primarily works with state tax agencies but occasionally with non-income tax state agencies.

IRS.gov - One Stop Research

You can find more information on Identity Theft, Refund Status, Forms/Publications, and other topics on IRS.gov. Also, see http://www.IRS.gov/government-entities/governmental-liaisons .