IM-53 May 5, 2021; IM-109 July 16, 2020
The Family Support Division (FSD) must perform annual internal audits of Internal Revenue Service (IRS) safeguard procedures at each FSD field office that is responsible for processing these requests.
Each office must complete the Internal Inspections Report/Field Office. The report must be completed each year in June and received by Central Office by the 30th of June.
FSD must complete the internal inspection to be in compliance with the IRS Safeguard procedures.
The Internal Inspections Report/Field Office and instructions for completion are found in the IM Forms Manual.