INTERNAL REVENUE MANUAL

5.1.10.2  (01-15-2008)

Fair Tax Collection Practices

1. IRC 6304 imposes certain restrictions with respect to IRS communications with taxpayers regarding unpaid tax. This provision specifically prohibits the IRS from harassing or abusing taxpayers.

2. This law applies to communications with all taxpayers, including business entities.

3. Violations of IRC 6304 could subject the United States to civil action (IRC 7433) by the taxpayer. Violations of IRC 6304 could also subject Service employees to termination for misconduct.

5.1.10.2.1  (03-20-2009)
Contacting Taxpayers

1. Some contacts cannot be made without the prior consent of the taxpayer. These include:

   1. Contacting the taxpayer at any unusual time or place, or at a time or place an employee knows, or should know, is inconvenient to the taxpayer

   2. Contacting the taxpayer at work if there is reason to believe the employer does not allow such contact

   3. Directly contacting a taxpayer if the Service knows the taxpayer has an authorized representative and knows or can readily ascertain the representative's name and address.

   Exception:

   •	The representative consents to the employee directly contacting the taxpayer
   •	The contact is authorized by a court
   •	The representative does not respond in a reasonable time (see Bypassing Taxpayer's Representative, IRM 5.1.1.7.7).

2. Employees can generally assume that it is convenient to contact the taxpayer after 8:00 a.m. and before 9:00 p.m. local time Monday through Friday at the taxpayer's location, unless there is reason to know otherwise.

3. Take any necessary precautions to protect your safety and security when in the field. (See IRM 5.1.3, Safety, Employee and Security Programs.)

5.1.10.2.2  (03-20-2009)
Promoting Public Confidence

1. It is IRS policy not to use methods which are threatening or harassing to the public. See Policy Statement P–1–1. IRC 6304 prohibits employees from harassing, oppressing, or abusing any person in connection with the collection of any unpaid tax.

2. The following actions are considered violations:

   1. The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person

   2. The use of obscene, profane, or abusive language

   3. Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with the intent to annoy, abuse, or harass any person at the called number, or

   4. Placing telephone calls without meaningful disclosure to the taxpayer of the caller's identity.

3. If employees place telephone calls to third parties only to acquire location information (taxpayer's place of abode and phone number at such place, or place of employment) in connection with the collection of unpaid tax, they should identify themselves by name only. Employees should not identify themselves by title or as Service employees unless the third party expressly requests that information.

4. At times, third party contact by telephone may result in obtaining information with respect to the determination or collection of the taxpayer's liability, i.e., a levy source. In such instances, employees should identify themselves as Service employees and follow third party contact procedures, including the reprisal determination.

5. When an employee attempts to contact a taxpayer by telephone and someone other than the taxpayer answers the phone, the employee should not identify himself or herself as a Service employee or state the reason for the attempted contact. However, if the employee seeks information about the taxpayer from the person who answered the phone that may help in determining or collecting the liability, the employee should follow third party contact procedures and make a reprisal determination. Follow the guidelines in IRM 11.3.2.6.1 for leaving messages involving confidential information on answering machines/voice mail when trying to contact taxpayers or their representatives.

   Note:

   If unable to verify that the taxpayer has been provided with advance notice that third party contacts may be made, then the employee should not seek information about the taxpayer from the third party and should not identify himself or herself as an IRS employee unless expressly asked.

6. The use of cellular and cordless devices carries certain inherent security vulnerabilities. Precautions must be taken when discussing sensitive taxpayer information using these devices. Refer to IRM 11.3.2.6.2 for guidelines on the use of cellular phones and cordless devices for communications of sensitive but unclassified information. Classified information should never be discussed using a cellular or cordless phone.

7. When a taxpayer states he or she has been the victim of identity theft, follow the guidelines in IRM 5.1.12.2 for standard documentation requirements and detailed procedures for resolving the case.