2005 Memorandums
IM-110      09/09/05




The IRS yearly match with 2004 tax data is available to staff. No changes were made to the code sheet this year.

Information from this IRS information exchange is displayed on the IIRS screens for further staff investigation. DO NOT PRINT the IIRS screen for use in your investigation. Any notes written from the IIRS data are NOT to be kept in the case folder and MUST be destroyed after use.

Interest payments from the IRS of overdue tax refunds DO NOT require verification from the IRS. Since the information is provided to us from the payer of the income, consider the information on the IIRS screen as verified.

All letters and IM-6 forms printed as a result of the worker's request from the IIRS screens must be kept in a locked file with a cover letter attached to each letter to comply with the Taxpayer Browsing Protection Act of 1997. The cover letter must only contain the case name, case number, and the worker name or load number. This enables staff to distribute the IRS notices to the correct worker without seeing the IRS data on the notice. Each locked file must have a log kept of when the letter or form is received and the disposition of each. Destroy the letters after the IM-6 signed by the client is sent with the verification request. When the verification is received back in the county office, destroy any attached IM-6 produced as a result of an IRS match.

Failure to comply with the Internal Revenue Code for the unauthorized disclosure of tax return information can result in the following civil and criminal penalties and disciplinary action by the Family Support Division (FSD).



IM-109  |   2005 Memorandums  |  IM-111