Error status

TIGTA's previous website is temporarily unavailable. We are providing this interim website to keep you informed about our latest reports and how you can submit a complaint or report fraud, waste, and abuse within IRS programs or by IRS employees.

Fiscal Year 2024 Mandatory Review of Disclosure of Collection Activity With Respect to Joint Returns

Update IRM 21.1.3, Operational Guidelines Overview, and IRM 21.3.4, Field Assistance, to include the information shown in IRM 21.6.8.3, Disclosing Taxpayer Data, as it provides examples of situations in which a contact representative or an ITAS can and cannot disclose taxpayer information pursuant to I.R.C. ยง 6103(e) requirements and defines mirrored accounts.