IRS IRM Part 4: TE/GE Use of Digital Communication Secure Messaging (IRC §7602)

Revision to Internal Revenue Manual Part 4 and Part 7 that would provide guidance to tax-exempt and government entities employees on communicating with taxpayers eligible for Taxpayer Digital Communication Secure Messaging (TDC SM), released June 24. The procedures in using TDC SM will apply to all compliance activity types (cases) that include taxpayer contact with a start date on or after June 22, 2022, the IRS provided. Under the procedures all employees with taxpayer contact must: (1) introduce TDC SM to the taxpayer and their representative during initial contact and invite them to use it during the case; (2) use ...