part5-15

5.1.18 
Locating Taxpayers and their Assets

5.1.18.1 
(05-20-2008)
Locating Taxpayers and their Assets

  1. This IRM describes the various sources available to Collection Field
    function (CFf) employees to facilitate locating taxpayers and their assets
    and also provides procedures to help protect taxpayer privacy when using these
    sources.

  2. Follow taxpayer privacy procedures when you use these sources.

  3. Use these sources to locate taxpayers and their assets.

    Note:

    In general,
    this IRM does not provide specific case dollar criteria
    for using the locator sources discussed below. This is because you should
    apply a strategic approach to your casework and consider the different aspects
    of each case such as the size of the liability, complexity of the case, compliance
    history, and the cooperation level of the taxpayer to determine the applicable
    extent of your locator research.

    Note:

    Some of the locator sources
    discussed below do include a reference to the Law Enforcement
    Manual (LEM).

  4. See IRM 5.1.18.5.1,
    Use of Asset Locator Research Results    .

  5. Follow the procedures in IRM 5.1.17, Third-Party Contacts
    , as it pertains to respecting taxpayer rights in accordance with IRC 7602(c), Notice of contact of third
    parties    .

    1. Verify that advance notification of potential third party contact has
      been provided to the taxpayer and/or his/her Power of Attorney (POA) before
      you begin to locate taxpayers and their assets.

      Note:

      If you cannot verify
      advance notification of potential third party contact, then provide notification
      to the taxpayer.

    2. Refer to paragraph (3) in IRM 5.1.17.2, Third-Party Contacts
      , for a list of contacts not considered a third-party
      contact.

5.1.18.2 
(05-20-2008)
Locator Services Program

  1. The goal of the Locator Services Program is to expand and automate effective
    locator services. Locator services are those automated or manual services
    that assist employees in locating taxpayers and their assets.

  2. Headquarters is responsible for providing leadership, support, assistance,
    technical expertise, funding, and oversight for all locator service activity
    nationwide. Headquarters is also responsible for allocation of resources to
    the area offices for maintaining current local locator services.

  3. Elevate any concerns about the administration of the Locator Services
    Program to Headquarters via your local management.

5.1.18.3 
(05-20-2008)
Locator Services Security Policies

  1. The use of IRS locator services is forOfficial Use Only
    . Security guidelines provide for the maintenance, protection, and
    confidentiality of information. Security guidelines are set forth in IRM 1.2.1, Policies of the Internal Revenue
    Service    .

  2. Be aware when you access taxpayer data including locator services information
    and always be cognizant of the existing security and
    legal regulations regarding access to taxpayer data/information.

5.1.18.3.1 
(05-20-2008)
Disclosure of Locator Services Information

  1. All information collected by the IRS with regard to collecting tax liability
    is protected by IRM 6103; any disclosure must meet IRC 6103 standards.

  2. Ensure any disclosure you make of taxpayer return information conforms
    to IRC 6103(k)(6) (e.g., name, address, and Taxpayer Identification Number
    to a credit reporting agency to obtain a full credit report).

  3. Analyze each such disclosure on a case-by-case basis to ensure the disclosure
    is necessary to obtain the information contained in the desired report (e.g.,
    a report from the national asset locator tool or a credit report), as follows:

    1. Is the specific return information disclosed limited to the minimum information
      necessary to obtain the report?

    2. Is the return information from our BAL Due or lien files?

    3. Is the information in the desired report not otherwise reasonably available
      from other sources?

5.1.18.4 
(05-20-2008)
Internet

  1. The Internet is a powerful tool for gathering information about individuals
    and businesses. The information on the Internet can assist IRS employees in
    locating taxpayers and their assets. A great amount of information is available
    free of charge although many web sites charge a usage fee or provide information
    on a subscription basis.

  2. The Service has current corporate contracts for locator services, credit
    bureau services, and tax law research services. These services are managed
    by Servicewide Policy, Directives, and Electronic Research (SPDER).

  3. SPDER provides IRS employees with Internet / Intranet access on an as-needed
    basis.

  4. Internet / Intranet access provides IRS employees with access to a number
    of computer applications including:

    • the national asset locator tool — Accurint (at the time of publication
      of this IRM),

    • the credit bureau web browser — Smart.Alx (at the time of publication
      of this IRM), and

    • the tax research portal — LexisNexis® (at the time of publication
      of this IRM).

  5. Effective use of the Internet can include the use of various web sites
    to locate taxpayers and their assets. Refer to the E-Business web site as
    instructed in IRM 5.1.18.4.1.1.1,
    Collection Web Site    , for information on helpful internet sites and
    tips on using the Internet effectively.

  6. Access the IRS Intranet Home Page at this link: http://irweb.irs.gov/

  7. Access the SPDER web site at this link: http://spder.web.irs.gov

  8. Refer to IRM 1.4.5,
    Resource Guide For Managers – Corporate Tax Administration Tools,     for
    helpful information regarding the background on the corporate delivery of
    electronic research services, an overview of each corporate tax administration
    tool, how to access them, and the related training products.

5.1.18.4.1 
(05-20-2008)
Using the Internet / Intranet

  1. Use the Internet / Intranet to help you do the following:

    1. locate taxpayers or their assets,

    2. understand various types of businesses;

    3. understand various types of property ownership, and/or

    4. confirm/validate the information taxpayers have provided to you.

  2. Enhance your case processing skills by performing effective Internet
    research in an interactive mode to receive current and historical data about
    your taxpayer.

5.1.18.4.1.1 
(05-20-2008)
IRWeb

  1. The Web address of the IRWeb is: http://irweb.irs.gov.

    Note:

    The IRWeb is the IRS employee
    Intranet portal and should be the default home page on every employees Web
    browser.

  2. The IRWeb provides:

    • a search engine (IRWeb Intranet Search) in the upper left-hand corner
      of the IRWeb

      Note:

      The search engine will help you find the information you
      are looking for. At the time of publication of this IRM, the search engine
      is powered by Google™.

    • important Servicewide news headlines in the top center section of the
      IRWeb

    • links to Employee Tools/Services in the upper right-hand corner of the
      IRWeb

    • links to important information in the upper left-hand corner of the IRWeb
      below the search engine

    • links to other helpful information

5.1.18.4.1.1.1 
(05-20-2008)
Collection Web Site

  1. Access the Collection web site directly at: http://sbse.web.irs.gov/Collection/default.htm

  2. Find the Collection web site by following these links:

    • IRWeb —

      http://irweb.irs.gov/

    • Services & Enforcement — http://irweb.irs.gov/org/index.asp#DCSE

    • Small Business/Self-Employed (SB/SE) — http://sbse.web.irs.gov/

    • Collection — http://sbse.web.irs.gov/Collection/default.htm

  3. Become familiar with the helpful information available on the Collection
    web site such as:

    • Investigative Techniques and Sources — provides industry and profession
      specific information to facilitate case resolution,

    • Quick Index to Collection IG Memoranda — provides Interim Guidance
      Directives,

    • Collection Program Letter — provides the current SB/SE Collection
      Program Letter, and

    • Ask Collection Policy — secure technical clarification of procedures
      currently in the IRM or raise issues that need clarification in future IRM
      updates.

    • E-Business Link — this link will take you directly to the “Collection Corner”
      .

    The “Collection Corner”
    will help
    you to determine:

    1. when to use the Internet,

    2. what to look for,

    3. where to find it, and

    4. how to correctly interpret the information you find.

5.1.18.4.1.2 
(05-20-2008)
Tax Law Research

  1. The Service has current corporate contracts for tax and legal research
    services. These services are managed by Servicewide Policy, Directives, and
    Electronic Research (SPDER). SPDER provides IRS employees with the following:

    1. an up-to-date, searchable web-based version of the Internal Revenue Manual
      (IRM), and

    2. primary and secondary Federal tax resources, news, business, and legal
      sources.

    Reminder:


    Although you could perform tax and
    legal research using a search engine (such as Google, MSN, Yahoo, or AOL),
    you should use the commercial electronic research services provided by the
    Service. The trustworthy sources provided by the Service (such as CCH, LexisNexis®,
    or Westlaw at the time of publication of this IRM) yield more credible results
    upon which you can base your tax administration decision. The vendors stake
    their livelihood on accuracy and timeliness of their material and their editors,
    researchers, and attorneys ensure the authenticity of the content so you can
    be confident you can rely upon the information they provide.

  2. These electronic research services are fully linked to cited references
    which allow access to all tax law research material from one place.

5.1.18.4.1.2.1 
(05-20-2008)
“IRM Online”

  1. The online version of the Internal Revenue Manual (IRM) is provided
    by LexisNexis® at the time of publication of this IRM. The IRM Online
    is the most up-to-date source for all internal policies, procedures and guidance.
    See IRM 5.1.18.4.1.2.1.1,
    Interim Guidance Directives    .

  2. IRM Online is both searchable and linked:

    • the IRM Online is fully searchable, either from the table of contents
      or by key-word, and

    • the IRM Online links users directly to referenced documents such as a
      code section or a Revenue Ruling.

  3. There are two versions of IRM Online:

    • the complete IRM including Official-Use-Only (OUO) information (not including
      the Law Enforcement Manual (LEM)), and

    • the non-OUO version of the IRM.

  4. Click on the “IRM”
    link on the IRWeb at: http://irweb.irs.gov/ to access the IRM online.
    Here is the direct link to the IRM online: http://rnet.web.irs.gov/IRMOnline/irm.htm

5.1.18.4.1.2.1.1 
(05-20-2008)
Interim Guidance Directives

  1. Sometimes Headquarters will issue an Interim Guidance Memorandum to
    provide the most up-to-date guidance about a particular subject.

    Reminder:

    Remember to search the Small Business/Self Employed Cross-Functional Program
    Management Interim Guidance Directives to determine if there is an applicable
    Interim Guidance Memorandum about the subject you are researching in the IRM.

  2. Access the Small Business/Self Employed Cross-Functional Program Management
    Interim Guidance Directives at: http://sbse.web.irs.gov/MS/IGMemos/default.asp

5.1.18.4.1.2.2 
(05-20-2008)
“e-Research”

  1. Access the IRS Intranet Home Page (IRWeb) at this link: http://irweb.irs.gov/

  2. Click on the “e-Research”
    link on the IRWeb to access
    to ReferenceNet. Here is the direct link to ReferenceNet: http://rnet.web.irs.gov/index.htm

5.1.18.4.1.3 
(05-20-2008)
ReferenceNet

  1. Servicewide Directives and Electronic Research (SPDER) provides the
    ReferenceNet web site as an end-user tool for the entire IRS population. ReferenceNet
    is a portal for core IRS policies, procedures, legal and tax research services,
    and other instructions to staff.

  2. .ReferenceNet contains information and links including the following:

    • ID administrators

    • customer support numbers,

    • training related to research services,

    • helpful links to IRM resources, and

    • instructions to staff.

    Follow either of these steps to access ReferenceNet:

    1. Access ReferenceNet via the “ReferenceNet”
      link on
      the SPDER web site at: http://spder.web.irs.gov, or

    2. Access ReferenceNet directly at: http://rnet.web.irs.gov/index.htm

5.1.18.4.1.3.1 
(05-20-2008)
Tax Research Portal

  1. At the time of publication of this IRM, LexisNexis® is the primary
    provider of tax law information for IRS employees. You can use LexisNexis®
    to check your facts if you need to research an Internal Revenue Code section,
    a Revenue Ruling, or keep abreast of a pending tax court decision. LexisNexis®
    is contracted by the Service to provide employees access to comprehensive
    tax law research and the LexisNexis® Tax Research Portal makes research
    simple.

  2. Click on this link to access the Tax Research Portal:

    http://www.lexisnexis.com/clients/irshome/

  3. Click on the SB/SE tab to find the most popular tools.

5.1.18.5 
(05-20-2008)
Asset Locator Research

  1. Employees are required to research public records in-person or online
    to locate taxpayers and/or their assets. The Service has a current corporate
    contract for online asset/locator research services for IRS employees. This
    national asset locator tool contract is managed by Servicewide Policy, Directives,
    and Electronic Research (SPDER).

  2. The national asset locator tool provides easy access to public records
    such as real estate transactions, real property, corporate officers, vehicles,
    and aircraft, as well as information on people and businesses. There are vast
    resources available on the Internet which can also provide information on
    these topics, and should be considered as a supplement to the national asset
    locator tool. The tips and leads available from the national asset locator
    tool help ensure quality case work and a high level of customer service whether
    searching one county or nationwide.

    Note:

    At the time of publication of this
    IRM revision, the current contract vendor is LexisNexis®, and the national
    asset locator tool is Accurint.

    Note:

    Information from the national
    asset locator tool is not considered adequate where
    the IRM requires court house records research.

  3. Contact the appropriate ID administrator listed on ReferenceNet for
    your operating division to secure an ID and password.

    1. access ReferenceNet via the SPDER web site at: http://spder.web.irs.gov, or

    2. access ReferenceNet directly at: http://rnet.web.irs.gov/index.htm.

  4. Secure an ID and password from the administrator.

  5. Use your ID and password to access the national asset locator tool to
    research public records data and perform nationwide research on your taxpayer.

5.1.18.5.1 
(05-20-2008)
Use of Asset Locator Research Results

  1. Use the asset locator research results to resolve the account as described
    in the following procedures.

5.1.18.5.1.1 
(05-20-2008)
New Address

  1. Check command code NAMES to eliminate new addresses received from asset
    locator research for individuals with similar names but different SSNs.

  2. Use any new address received from asset locator research to attempt
    taxpayer contact, if you have not yet made taxpayer contact.

  3. Take one of the following actions to attempt to contact the taxpayer
    at the new address:

    1. Make a field call or send a letter to the taxpayers address regarding
      addresses within your local area, or

    2. Send a letter to the taxpayers address regarding addresses outside of
      your local area.

      Note:

      These procedures are generally followed when you have
      been unable to locate a taxpayer during the initial field contact attempt.
      See IRM 5.1.10, Taxpayer Contacts
      , for initial contact requirements.

      Note:

      See
      IRM 5.1.18.13, United States Postal Service,
      for further information on the use of postal tracers in these situations.

5.1.18.5.1.2 
(05-20-2008)
New Asset Information

  1. Use the any new asset information received from asset locator research
    to attempt to resolve the account:

    1. work with the taxpayer to resolve the account, or

    2. take enforced collection action, as appropriate.

    Caution:

    A search of the actual court house records
    or other governmental records is required to verify the accuracy of the information
    obtained from the national asset locator tool prior to taking any enforced
    collection actions where court house records research is required.

5.1.18.6 
(05-20-2008)
Locator Services Support

  1. Functional Automation Support (FAS) provides automation technical support,
    system issues troubleshooting, and training for software programs used by
    Collection Field function (CFf) employees.

  2. The primary programs supported by FAS include:

    • Case Diagnostic Tools, and/or

    • Locator Services.

    Note:

    FAS also supports infrastructural systems (other applications)
    as well, including Automated Trust Fund Recovery (ATFR), Integrated Collection
    System (ICS), and ENTITY, but these system/applications are not locator services,
    so the FAS support for infrastructural systems is not discussed in this IRM
    section.

  3. Locator Services include (but are not limited to) the following:

    • the national asset locator tool (Accurint at the time of publication of
      this IRM)

    • the credit bureau web browser (Smart.Alx at the time of publication of
      this IRM)

    • the tax research portal (LexisNexis® at the time of publication of
      this IRM)

    • Department of Motor Vehicles (DMV)

  4. Case Diagnostic Tools include (but are not limited to) the following:

    • Title Reports

    • Uniform Commercial Code (UCC)

    • Corporate Information — Secretary of State

    • Employment Development Department (EDD)

  5. Contact the appropriate Collection Automation Coordinator (CAC) or Functional
    Automation Coordinator (FAC) in FAS if you require assistance, support, or
    training.

    1. Contact the CAC for your area for case diagnostic tools and/or locator
      services support or training.

    2. Contact the FAC for your area for case diagnostic tools and/or locator
      services support or assistance.

  6. Collection Automation Coordinators (CACs) are professional employees
    who are subject matter experts (SMEs) for the case diagnostic tools and locator
    services. CACs:

    • ensure automation programs and management applications are compatible
      with all technical, legal, and administrative provisions,

    • complete analytical reviews,

    • develop reports, memoranda, and decision packages.

    • coordinate and conduct training, and

    • act as liaison with other functions at Headquarters, the Areas, and MITS.

  7. Functional Automation Coordinators (FACs) are technical employees who
    provide administrative support to the Area CACs . FACs:

    • oversee OL 5081 applications, and

    • support commercial off-the-Shelf (COTS) software.

  8. Use this link to access the FAS web site: http://fas.web.irs.gov/

5.1.18.6.1 
(05-20-2008)
Procurement of Locator Services

  1. Functional Automation Support (FAS) provides procurement support. Generally,
    the Functional Automation Coordinator (FAC) or the Collection Automation Coordinator
    (CAC) is responsible for requisitioning specific locator services and related
    equipment. The responsible procurement office will provide any necessary procurement
    assistance. “Local”
    contracts may still be required for
    data that is unavailable from the national contract vehicles.

  2. FAS supports local locator service contracts such as contracts with
    the state for employment and DMV information as well as title report contracts.
    FAS inputs the annual contract renewals and completes the monthly, quarterly,
    or annual “Receipt and Acceptance”
    . Some contracts require
    automation support to connect from the IRS network to the vendor network.
    In these cases, FAS has acted as a facilitator between MITS, Mission Assurance,
    and the end users to ensure the setup, installation, and testing of software
    when necessary. In some cases, based on requests from the Area, FAS will locate
    new vendors, secure contracts for services, etc. FAS will support end users
    on the use of national locator services contracts as well as use of the local
    contracts.

  3. Use this link to access the FAS web site: http://fas.web.irs.gov/

  4. Refer to IRM 1.4.5,
    Corporate Tax Administration Tools,     when considering any procurements.
    It provides helpful information regarding the background on the corporate
    delivery of electronic research services, an overview of each corporate tax
    administration tool, how to access them, and the related training products.

5.1.18.6.2 
(05-20-2008)
Training on the Use of Locator Services

  1. Functional Automation Support (FAS) provides training for software programs
    used by Collection Field function (CFf) employees to facilitate effective
    use of the various locator services. Managers are responsible for ensuring
    employees:

    1. have access to the tools needed to perform the job effectively, and

    2. receive the training required to use the tools effectively.

  2. Collection management will work with Learning & Education (L&E)
    personnel to ensure that appropriate locator services related topics are adequately
    covered in Collection CPE sessions.

  3. The Servicewide Directives and Electronic Research (SPDER) web site
    at: http://spder.web.irs.gov provides information on all the
    locator services training products.

5.1.18.7 
(05-20-2008)
Real Property Records

  1. Real property records are a critical source for locating taxpayers and
    their major assets. Many real property records are available online although
    real property records have yet to become universally automated. However, electronic
    real property research may only provide limited coverage and also has other
    limitations. In many instances, the locator vendor provides electronic coverage
    of a particular state, but many counties in that state are not covered. The
    electronic grantee/grantor indexes may not be sufficient to determine how
    ownership in a piece of property occurred or was conveyed. Additionally, the
    public records data in third-party vendor electronic systems may have errors
    because data is sometimes entered poorly, processed incorrectly, is not up-to-date
    is not up-to-date, and is generally not free from defect.

  2. In some states, and especially in large metropolitan areas, the real
    property records are available electronically from the courthouse without
    going through a third-party vendor.

  3. Some collection areas have been able to arrange for direct data base
    access where courthouse records are automated, but such arrangements may be
    complicated by the varying systems encountered from one county/city to the
    next. See IRM 5.1.18.6.1,
    Procurement of Locator Services    .

  4. Real property records are currently available for all the states and
    the District of Columbia through the national asset locator tool.

    Exception:

    Due to contractual restrictions, real property records are not currently available
    for Maine through the national asset locator tool.

  5. Search real property records as provided in your area, either in-person
    or online, according to the following procedures.

5.1.18.7.1 
(05-20-2008)
In-Person Records Check at the Courthouse

  1. Complete a real property records search in-person if
     you do not have the ability to research online.

  2. Use any new address or new asset information received from real property
    research as discussed above in IRM 5.1.18.5.1, Use of Asset Locator Research Results.

5.1.18.7.2 
(05-20-2008)
Electronic Access to Actual Courthouse Records

  1. Complete a real property records search electronically
    if     you have the ability to research both the index and the actual documents
    online.

    Note:

    Researching actual property tax records online is
    not    considered a courthouse real property records search.

  2. Use any new address or new asset information received from real property
    research as discussed above in IRM 5.1.18.5.1, Use of Asset Locator Research Results.

5.1.18.7.3 
(05-20-2008)
Electronic Access to Third-Party Vendor Records

  1. Complete a real property records search electronically if you have access
    to the records via a third-party vendor.

    Note:

    Researching third-party vendor
    property tax records online isnotconsidered a courthouse
    real property records search.

  2. Become aware if the electronic property records for your area have limitations.

  3. Do not rely upon third-party vendor electronic
    sources as definitively accurate.

  4. Verify third-party vendor electronic real property records data prior
    to taking enforced collection action.

    Reminder:

    You must make a field visit and perform a courthouse records check
    prior to seizure unless you have online access directly
    from the courthouse and can research records as stated in (4) above. See IRM 5.10.1.3.3, Equity Determination
    .

  5. Use any new address or new asset information received from real property
    research as discussed above in IRM 5.1.18.5.1, Use of Asset Locator Research Results.

5.1.18.7.4 
(05-20-2008)
Title Reports

  1. Title reports provide the following information:

    • Liens and Judgments — Listing of recorded property liens, tax certificates,
      and claims against the property.

    • Legal and Vesting — Full real estate legal description with the
      official county stamp of recording.

    • Current Owner — Identification of the actual owner of the subject
      property and ownership structure (i.e., joint, individual, trust, etc.)

    • Purchase Price / Date — Reveals what the current owners paid, seller
      information, and deed document details.

    • Mortgage Amount — Mortgage details for open loans against the property
      with lender name, amounts, and dates. Copy of current deed showing conveyance
      with abstract of all current liens, mortgages, and recorded documents.

    Note:

    FAS provides the support to secure title reports, however
    FAS does not support interpretation of the title reports.

  2. Secure a title report as provided in your area.

  3. Use any new address or new asset information received from a title report
    as discussed above in IRM 5.1.18.5.1, Use of Asset Locator Research Results.

5.1.18.8 
(05-20-2008)
Department of Motor Vehicles

  1. All states and the District of Columbia have a department or office
    of motor vehicles (DMV). DMVs require state residents who own a motor vehicle
    to register their motor vehicle and require state residents who drive a motor
    vehicle to hold a valid driver license. In addition to driver licenses, motor
    vehicle departments issue identification (ID) cards to persons who require
    an ID card. The ID card looks like a driver license, but is used for identification
    purposes only.

  2. Information maintained by the various motor vehicle departments varies
    from state to state. Most states provide driver information, secured ownership
    information, lien holders, and vehicle information on cars, trucks, etc. ID
    card information is also provided.

  3. Information from twenty-five state motor vehicle departments is currently
    available through the national asset locator tool at the time of publication
    of this IRM. Due to contractual and regulatory restrictions, some states are
    not available, and it is illegal to make this information public in some other
    states. Some collection areas have been able to arrange for direct data base
    access to motor vehicle records.

  4. Use any new address or new asset information received from DMV as discussed
    above in IRM 5.1.18.5.1,
    Use of Asset Locator Research Results    .

5.1.18.9 
(05-20-2008)
Uniform Commercial Code

  1. National Uniform Commercial Code (UCC) filing records contain information
    from commercial lien filings. These records can help find assets used by businesses
    to secure commercial loans or to learn about financial relationships between
    businesses and individuals. The results include:

    • debtor name and address,

    • date and state of filing,

    • document number,

    • legal type,

    • secured parties name and address,

    • number of secured parties,

    • number of debtor parties,

    • number of filings, and

    • list of collateral.

  2. Uniform Commercial Code (UCC) information is currently available for
    all the states and the District of Columbia through the national asset locator
    tool.

  3. Use the “UCC Filings”
    tab in the national asset
    locator tool to conduct your search.

  4. Useany of the search criteria provided in the”UCC Filings”
    template.

  5. Use any new address or new asset information received from UCC research
    as discussed above in IRM 5.1.18.5.1, Use of Asset Locator Research Results.

5.1.18.10 
(05-20-2008)
Corporate Information — Secretary of State

  1. Corporate information refers to each individual states Secretary of
    State, State Corporation Commission, or equivalent. These organizations provide
    information regarding the date of incorporation and the officers of the corporation.

  2. All states and the District of Columbia require that corporations register
    at the time of their incorporation, and the registration information is usually
    maintained in each states capital. Secretary of State information is one
    of the most effective sources available for corporate accounts. It provides
    third party information, corporate officers, and registered agents, and is
    also fairly effective for verifying the existence of assets. However, the
    effectiveness of Secretary of State information varies from one state to another
    based on the method used to access the information.

  3. Secretary of State information is currently available for all the states
    and the District of Columbia through the national asset locator tool at the
    time of publication of this IRM with one exception.

    Exception:

    Due to contractual restrictions, Secretary of State information is not currently
    available for Delaware through the national asset locator tool. Revenue officers
    in the Dover, Delaware commuting area can make a field visit to the state
    office where visitors are permitted free access to the on-site computers provided
    and are allowed to write the information down free of charge. Revenue officers
    outside of the Dover, Delaware commuting area can access the Secretary of
    State of Delaware at: http://www.corp.delaware.gov/ to secure corporate information
    online for a fee charged to the employees Enforcement Purchase Card. At the
    time of publication of this IRM, the fee is $10.00 per entity for status or
    $20.00 per entity for more detailed information including current franchise
    tax assessment, current filing history, and more. See
    IRM 1.32.6, Purchase Card Program Handbook.

  4. Use the corporate information received from the Secretary of State research
    to assess the Trust Fund Recovery Penalty (TFRP), if applicable.

  5. Use any new address or new asset information received from researching
    Secretary of State as discussed above in IRM 5.1.18.5.1
    , Use of Asset Locator Research Results.

5.1.18.10.1 
(05-20-2008)
Limited Liability Company Information — Secretary of State

  1. Limited Liability Company (LLC) Information is maintained by each individual
    states Secretary of State, or equivalent, often in the same database as corporation
    records. These organizations provide information regarding the date of organization
    and the members and/or managers of the LLC.

  2. Information available from state records may assist you in identifying
    the taxpayer liable for certain employment taxes. See
    IRM 5.1.21, Collecting from Limited Liability Companies
    , for additional information.

5.1.18.11 
(05-20-2008)
Employment Development Department

  1. The Employment Development Department (EDD) is a state agency, and in
    some states the agency name is different (the name changes from state to state).
    EDD provides secure information regarding the payroll information supplied
    by employers who have filed with the state. EDD information is especially
    useful when an employer may have filed state employment tax returns but not
    federal employment tax returns. Information includes number of employees,
    payroll, etc. The various state employment commissions (EC) have proven to
    be some of the best available sources of wage levy data. Access to these sources
    has been greatly enhanced by on-line vendor access and tape-to-tape exchange
    programs. These levy sources are very effective because the information is
    updated quarterly.

  2. Use IDRS command code ECREQ to request employment data from the specific
    states participating in the employment commission (EC) programs.

  3. Use any new address or new asset information received from EDD as discussed
    above in IRM 5.1.18.5.1,
    Use of Asset Locator Research Results    .

5.1.18.12 
(05-20-2008)
State Employment Commission Program —Tape Exchange Agreements

  1. The State Employment Commission Program involves tape exchange agreements
    between areas and the states. Every two weeks, a tape containing a file of
    all IMF taxpayers in fourth notice status is mailed to participating states
    by the responsible service center campuses. The controlling location code
    of the taxpayer determines to which state the taxpayers record is sent.

  2. This tape contains records for both primary and secondary Social Security
    Numbers (SSN). The state matches the SSN on the tape with those on its employment
    commission (EC) data base. For each SSN on the tape, the state will return
    at least one record, but, in many instances, multiple records may be returned,
    depending on how many quarters of information the states database contains.

    1. If no records exist for the SSN, a”no-match”
      record
      will be returned . No levy source record is created on IDRS for a no-match
      record.

    2. If a record does exist for the SSN, a matched record will be returned
      including the names and addresses of the taxpayers employers. For each matched
      record returned, a levy source record is created on IDRS. If IDRS shows that
      this levy source, as identified by the Employers Identification Number (EIN)
      or state identification number, duplicates one previously sent, it will be
      dropped. The levy source record will identify whether the levy source belongs
      to the primary or secondary SSN.

  3. When a balance due account (BAL DUE) is passed to ACS, all levy source
    records on IDRS are forwarded automatically. If for any reason, the return
    tape is processed after the case goes to ACS, the EC levy source will be forwarded
    to ACS at the next update.

  4. Use CC LEVYS to obtain EC information already received from participating
    states.

  5. See IRM 5.11, Notice
    of Levy    .

  6. Use any new address or new asset information received from researching
    CC LEVYS as discussed above in IRM 5.1.18.5.1, Use of Asset Locator Research Results.

5.1.18.13 
(05-20-2008)
United States Postal Service

  1. The United States Postal Service (USPS) provides an address update product
    — the National Change of Address Linkage (NCOALink). The
    IRS is a licensee of NCOALink, and as a licensee, the USPS provides
    a consolidated data file with change-of-address information to the IRS on
    a regular basis to help reduce undeliverable mail.

  2. The IRS receives a weekly file from the USPS. The file contains all
    of the reported changes of address in the United States for the week. The
    NCOALink file is matched with the Master File, which is updated
    with any address changes reported in the past 48 months.

  3. The only time the address of a taxpayer updates through NCOALink
     is when the taxpayer gives the USPS a change of address form. Then,
    and only then, will the taxpayer’s address be changed from one location
    to another. The “from”
    address must match what is on IDRS
    for the “to”
    address to be updated as the new address
    for a taxpayer.

  4. The Service benefits from this address update process by using the new
    addresses provided by the USPS to attempt contact/maintain contact with taxpayers.
    It isnot necessary to verify the taxpayers Master File
    address with a postal tracer, as the address is updated by NCOALink.

5.1.18.13.1 
(05-20-2008)
Multiple Possible Addresses

  1. Many times the national asset locator tool provides multiple possible
    new addresses; they come from diverse sources such as credit applications,
    mortgage companies, etc. The NCOALink product will attempt to match
    the Master File address with any change of address form filed in the past
    48 months, if the taxpayer provided a change of address to the USPS. It may
    be most efficient to send correspondence to multiple addresses since the USPS
    will deliver mail from the Service to an address where other mail is delivered
    to the taxpayer. .

  2. Do not send a postal tracer to verify the Master
    File address for a taxpayer.

  3. Do not update the Master File address with information
    received from a postal tracer.

  4. Follow the appropriate procedure below when you find multiple addresses
    for a taxpayer to verify the taxpayers address:

    1. Check command code NAMES to eliminate new addresses received from asset
      locator research for individuals with similar names but different SSNs.

    2. Consider making a field call or sending an appropriate contact letter
      to the taxpayers address for addresses within your local area.

    3. Consider sending a letter to the taxpayers address for addresses outside
      of your local area.

    4. Use a postal tracer to verify onlythose addresses
      that do not appear on the Master File.

    Note:

    These procedures are generally followed when you have been
    unable to locate a taxpayer during the initial field contact attempt. See
    IRM 5.1.10, Taxpayer Contacts
    , for initial contact requirements.

  5. Follow the procedures below if you need to send a postal tracer.

5.1.18.13.2 
(05-20-2008)
Locating the Taxpayers Address

  1. Ask the postal carrier for directions to a taxpayers address if you
    need assistance locating the taxpayers address in cases of Rural Route addresses
    or if a location has new streets not yet reflected on local maps.

    Note:

    It is always acceptable to request directions from the
    postal carrier.

5.1.18.13.2.1 
(05-20-2008)
Rural Route Addresses

  1. Print rural route addresses on a piece of mail as follows:

    • “RR N BOX NN”

    Note:

    Do not use the words ”
    RURAL,”
    “NUMBER,”
    “NO.,”
    or
    the pound sign (#).

5.1.18.13.3 
(05-20-2008)
Postal Tracer — Form 4759

  1. National Change of Address Linkage (NCOALink) substantially
    reduces the need for using postal tracers to obtain new addresses for most
    taxpayers. However, NCOALink does not eliminate the need for using
    postal tracers. There are two appropriate uses for postal tracers. Use a postal
    tracer to:

    1. obtain the physical address of a post office box holder, or

    2. verify an address that does not appear on the Master File.

  2. Do not send a postal tracer to obtain a new address
    for a taxpayer withoutfollowing the above procedures
    regarding multiple possible addresses.

    Reminder:

    If a taxpayer
    has a new address, and the United States Postal Service (USPS) is delivering
    mail to that address, USPS will deliver a letter from the Service whether
    or not the taxpayer has filed a change of address with the USPS. When the
    USPS has a new address for a taxpayer, the IRS also has that new address.

  3. Use Form 4759, Address
    Information Request – Postal Tracer    , in the following manner:

    1. Submit Form 4759 to the Postmaster by
      delivering Form 4759 in person
      or       sending the Form 4759 by mail
      to the local post office, or

    2. Send Form 4759 in the mail via the USPS
      to any post office outside of your local area.

  4. Follow the appropriate procedure below upon receipt of the taxpayers
    physical address:

    1. Make a field call to the taxpayers address for addresses within your
      local area, or

    2. Send a letter to the taxpayers address for addresses outside your local
      area.

  5. Do not update the Master File address with information
    received from a postal tracer.

  6. Use any new address or new asset information from the USPS research
    as discussed above in IRM 5.1.18.5.1, Use of Asset Locator Research Results.


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