Updating imf


04-Nov-2017 19:16

(29) IRM 3.13.5.32, Form 56, Notice Concerning Fiduciary Relationship, updated the existing tables in paragraphs (4), (5), (7) and (13). (30) Revised IRM 3.13.5.32, Form 56, Notice Concerning Fiduciary Relationship, updated the table within paragraph (5) regarding if Part I, Section B, Box 6 of Form 56 contains taxpayer-supplied information. (31) IRM 3.15.5.32.1, Termination or Substitution of Fiduciary Relationship (Revisions 11/2017, 12/2015, 12/2007), added the newest revision to the title of tridoc and removed prior versions from the title .

Added a new paragraph (1) to provide an "If and Then" table to include all three versions of the Form 56.

Added instructions to correspond if the taxpayer-supplied address does not match the last three Last Known Address (LKA) for the taxpayer. (47) IRM 3.13.5.52, Form 8822-B, Change of Address or Responsible Party-Business, changed the telephone number for Ogden in paragraph (1). (48) IRM 3.13.5.52, Form 8822-B, Change of Address or Responsible Party-Business, changed the telephone number for Ogden. (49) IRM 3.13.5.52, Form 8822-B, Change of Address or Responsible Party-Business, revised the table in paragraph (4)(c). (50) IRM 3.13.5.53, Temporary Address Change Requests, added information to paragraph (3), which refers to section IRM 3.13.5.48.2, Disposition of Form 8822, IMF Change of Address Request. (51) IRM 3.13.5.54, Postal Service Form 3575 and Form 3576 Address Changes, revised the table in paragraph (1). (52) IRM 3.13.5.56, Inputting Domestic Address Changes, revised the table in paragraph (6). (53) IRM 3.13.5.61, removed the table in paragraph (3) and replacing the information with new text and revised the table in paragraph (4). (54) IRM 3.13.5.62, International Addresses (Foreign Addresses), removed the table in paragraph (4) and replaced the information with new text. (55) IRM 3.13.5.62, International Addresses (Foreign Addresses), paragraph (3) revised web address. (56) IRM 3.13.5.64, Campus Address Used Only When Taxpayer Address is Unavailable, added the address for Andover Massachusetts to the existing table in paragraph (2). (57) IRM 3.13.5.64, Campus Address Used Only When Taxpayer Address is Unavailable, removed the caution note in the table in paragraph (2) and replaced the information with text. (58) IRM 3.13.5.68, Unsigned, Undelivered Form 1040 Return(s), revised the tables in paragraphs (3), (8) and (9). (59) Revised IRM 3.13.5.66, Unsigned, Undelivered Form 1040 Return(s), updated the line information for the Form 3531.

(43) Added new section, IRM 3.13.5.50.2, Disposition of Form 8822, IMF Change of Address Request, due to the requirement to file the completed Forms 8822 in an alpha file. (60) IRM 3.13.5.67, UPC 147 RC 4/CP 01H Processing/Reversals of Incorrect TC 971 AC 524, added text to paragraph (5) that was included in the table in paragraph (5).

Revised paragraph (2) by adding part of the information in paragraph (2) to the table in new paragraph (1).

updating imf-23

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Added information on the office email address, *Privacy, for privacy questions and concerns.

Added IRM 21 "links" to the applicable part 21 IRMs for oral authentication processes.



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