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Internal revenue manual part 5 Form: What You Should Know
The following guidance was prepared for field and office personnel of the Internal Revenue Service in accordance with Executive Order 13327, and the following are pertinent to all collectors except Criminal tax collectors as their personal jurisdiction issues are different and their duties are distinct. It is also a separate matter for Criminal tax collectors and all records relating to Criminal tax collections are to be preserved and returned to the Office of Foreign Assets Control for examination. When a return has been secured for collection, the examiner (collecting officer) must prepare a “Special Notice” setting forth the information or facts in the return to be secured and, if authorized by the Chief Counsel or other designated officer (usually the Area Counsel of the Field Office), the basis for the basis for the request for release of the return or its information to an interested government agency. A copy of the Special Notice should also be attached to the tax return. This special notice should also set forth the conditions under which a special receipt or other written statement in the form of a Form 823 with a copy of the Special Notice and Special Notice form shall be filed with the return. The Special Notice should be prepared for the return(s) secured for which the specific purpose is to secure or retain the return(s) for disposition in the same manner as when the return is secured for any other return. Each collector must prepare his or her own Special Notice. When a special notice is being prepared, it is important that the collector include in the note the fact that an interest in any return should be sought. If a collector intends to obtain information for the return(s) which will be secured or return(s) for which the specific purpose is to secure or retain the return(s), the following sections must be prepared: A. A record of all correspondence with the taxpayer, to include, but not necessarily limited to, correspondence where the collecting officer and/or Area Counsel is to provide information in the return to be secured. Also, a records of all correspondence which relates to any interest or other payment to the taxpayer to obtain information, or an interest for any other reason.
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