Customer Service Guidelines & Disclosure

As an IRS customer support representative, safeguarding taxpayer data and maintaining strict compliance with federal disclosure laws is mandatory on every single contact.

1. Statutory Disclosure Rules (IRC § 6103)

Under Internal Revenue Code (IRC) Section 6103, tax returns and return information are confidential. You cannot disclose return information to anyone without proper authorization or complete identity authentication.

Zero-Tolerance for Unauthorized Disclosure

Disclosing tax information to an unauthorized third party carries federal civil and criminal penalties, including fines and immediate termination of employment.

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2. Taxpayer Authentication Process

Before discussing any account-specific details, you MUST authenticate the caller:

For Individuals (IMF)

1. Full Name (as it appears on the tax return)
2. Social Security Number (SSN) or ITIN
3. Date of Birth
4. Current Mailing Address
5. Filing Status on the most recently filed return
6. Prior Year / Account Information:
   • Total income, AGI, or refund/balance due amount
   • Secondary authentication question if required by high-risk flags

For Authorized Representatives

• Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) must be on file in the Centralized Authorization File (CAF) database.
• Always check CFINK / CAF system before releasing information to CPAs, attorneys, or enrolled agents.

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3. Core Telephone Etiquette Standards

• Standard Greeting:

  "Thank you for calling the Internal Revenue Service. My name is [Name], ID number [Badge #]. How may I assist you today?"

• Active Listening: Let the caller state their issue without interruption before asking clarifying questions.
• Accurate Documentation (AMS History):
  • Document every call in AMS (Account Management Services).
  • Summarize what the caller asked, what research was performed, and what advice/timeframe was provided.