CREDIT AND DEBT MANAGEMENT
OPERATING STANDARDS AND PROCEDURES HANDBOOK
INTERNAL REVENUE SERVICE INFORMATION
Section 1.0 Purpose
The purpose of this appendix is to provide guidance to Department of Commerce
organization units requesting taxpayer address information from the Internal Revenue
Taxpayer names and addresses obtained from the IRS are considered by law to be the
same as Federal tax returns and return information. Taxpayer information will be
provided by the IRS to Federal agencies under reimbursable service agreements.
Section 2.0 Policy
Taxpayer address information shall be obtained from the IRS for official use only as
needed to collect Federal claims against individuals pursuant to Internal Revenue Code
§ 6103 for debt collection purposes.
Section 3.0 Applicability
These procedures relate to large volume requests of one hundred (100) or more items.
Information on procedures regarding small volume requests can be obtained by
contacting the local IRS Disclosure Officer
For large volume requests, contact the Program Manager for Reimbursable Activities,
IRS, Telephone: 202-622-5145.
Section 4.0 Authority
Disclosure of taxpayer address information to Federal agencies for their use in collecting
Federal claims against an individual is provided for under the authority of 26 U.S.C.
Section 5.0 Procedures
.01 Requesting Data
a. Customer Account Data Engine, Individual Master Files (CADE-IMF)
contain information on the tax accounts of individuals. IMF Address Requests
may be made on magnetic tape or cartridge.
b. The Taxpayer Identification Number (TIN) is used to identify CADE-IMF
Accounts (Social Security Number format xxx-xx-xxxx).
c. Data will be extracted from the CADE-IMF based on a match between the
master file and the data record submitted by the requester. Both