CHAPTER 4. REQUEST FOR IRS ADDRESS LOCATOR ASSISTANCE

4.01 GENERAL

a. Federal agencies may request mailing addresses from the records of the Internal Revenue Service (IRS) to attempt to locate a debtor in order to collect or compromise a debt.

b. The IRS will provide mailing addresses to field stations in the format shown in Appendix E. If IRS records do not match the social security number (SSN) furnished by VA, the words "no record SSN" will appear on the printout. If the stub name furnished is not on the IRS master file, the words "no record NC" will appear on the printout.

c. IRS will search their records by social security number and stub name only. Requests with incorrect or incomplete information will be rejected and returned to the submitter for review and correction.

4.02 DEBTS MAINTAINED IN CARS

The same procedures as described below will apply to debts maintained in CARS, except that the DMC submits requests for locator information on magnetic tape.

4.03 DEBTS MAINTAINED AT THE FIELD STATIONS

a. Requests for locator assistance will be prepared on VA Form 4-5212, VA-IRS Address Locator Code Sheet, in duplicate. Detailed instructions for completion of this form follow:

PAGE NO.: Numbering of pages; e.g., 1 of 1; 1 of 3; 3 of 3.

(1) NAME AND LOCATION OF VA AUTOMATION CENTER. Unless otherwise notified, the processing center for IRS locator assistance is the Austin Automation Center (AAC). The mailing address is Department of Veterans Affairs, ATTN: Vitals 200/397C, Austin Automation Center, 1615 East Woodward St., Austin, Texas 78772.

(2) NAME AND LOCATION OF PREPARING STATION. The full name and mailing address of the preparing station will be shown, including the routing symbol of the office where the address information should be returned.

(3) STATION NO. Station number of originating VA station. Station number must be coded on every line of each page.

(4) INTERNAL CONTROL. First two positions are the month in which the code sheet is prepared and the next three positions are the page number. Every line must be completed on each page. All positions must be filled in. Months 01-09 must be preceded by a zero; e.g., 03, 06, 09. Page numbers must also be preceded by zeros; e.g., 001, 012, 050, 099.

(5) SOCIAL SECURITY NO. Each space must be filled completely.

(6) VA IDENTIFICATION. Claim number or other identification will be coded from leftmost position. It is not necessary for all positions to be used, and unused positions will not be filled with zeros. Alpha or numerical characters are acceptable.

(7) STUB NAME

(a) First two initials will be coded in the first two positions. The last name of the person whose address is requested will be coded beginning with the third position. As much of the last name will be coded as space provides. If there is no middle initial, leave second position blank.

(b) For IRS address request purposes, the stub name is the first five characters (including hyphens) of the last name:

John Brown BROWN

John Lear-Smith LEAR-

(c) In surnames of less than five alphabetic characters or hyphens, the remaining positions are blank:

John En, Sr. EN

Mary Doe DOE

(d) Disregard blanks or apostrophes between letters and include words preceding the surname such as "Di", "De", and "de La" as part of the surname:

John O'Neil ONEIL

John Di Angelo DIANG

(e) Certain Spanish phrases or heir abbreviations, which precede the surname, are not be included in the stub name:

ESP.

ESP. DE "wife of"

ESPOSA DE

VDA.

VDA. DE "widow of"

VIUDA DE

Elena Torres vda de Conto CONT

(f) The small letter "y", which is a single letter between parts of the surname, also is not part of the stub name:

Juan de la Rose y Obregon DELAR

(g) The mother's maiden name used as suffix to the surname and certain other suffixes are parts of the surname for stub name purposes:

Jose Alvarado Nogales ALVAR

Pedro Paz-Ayala PAZ-A

b. The original copy of the prepared code sheet(s) will be mailed to reach the AAC before the third workday of each month. Code sheets are to be submitted only once a month.

c. The duplicate copies of VA Form 4-5212 will be retained at the initiating station pending the receipt of the requested address information. Approximately 90 days will be allowed for the return of this data.

d. Nonreceipt of information or "no record" printouts will require verification of debtor's social security number or stub name and resubmission to the AAC with the following month's run. No inquiries concerning nonreceipt of printouts will be sent to the AAC for at least 90 days after submission of code sheets. Inquiries should be made to Benefits Delivery Systems Division (FTS 524-6127) at the Austin Automation Center.

e. Upon receipt of the printouts, the name furnished thereon will be verified with the name furnished on the code sheets. In cases where the name does not match, the reason will be determined and, if necessary, the case will be resubmitted for processing the following month.

4.04 REPORTS PROVIDED TO FIELD STATIONS

a. Two reports, in addition to the IRS Taxpayer Address Information reports, will be provided to field stations as follows:

b. The Station Error Listing will be generated based on station submissions of code sheets. This report will list those names not submitted to IRS for address information due to improper coding on the code sheet of the Social Security number (SSN) or the stub name. This report will list the station number, internal control number (month, page and line number of the code sheet), and a listing under SSN or stub name. For example, if a listing is shown under SSN on the report, this will indicate that the SSN was improperly reported-most likely, less than nine digits were reported on the code sheet. Listings on the Station Error Listing report are to be resubmitted to the AAC.

c. The IRS Address Return Report will be generated based on return of the submissions from the IRS. This report will identify the total number of names processed by the IRS. Those names reported on the Station Error Listing will not be included in the count reported on this report since they would not have been submitted to the IRS.

4.05 RESTRICTIONS ON USE OF IRS-PROVIDED ADDRESSES

a. The IRS has placed severe restrictions on the use of IRS-provided addresses. Such addresses are for internal use for debt collection only and are not be released outside VA for any purpose. In all cases where an address has been obtained from the IRS, and the address is on documents which remain in a file such as a claims folder, the address must be obliterated so that it cannot be integrated into the file or used by unauthorized persons.

b. The Fiscal activity will obtain a separate source for an IRS-provided address prior to referral to the DOJ for enforced collection. This means that the Postal Service must insert the debtor's address on the green "certified mail" postcard (PS Form 3800) that is returned to VA. Evidence of the separate source should be included in the referral package. For debts referred to the DC, the Fiscal activity will obtain a separate source for IRS addresses on an "as-needed" basis, i.e., when the DC is preparing to file suit. IRS addresses provided to the DC will be so noted.

4.06 COSTS INCURRED

Any costs incurred in obtaining addresses from the IRS are to be added, as part of administrative costs, to the debt.