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Project 01135

Identify Verification for International Taxpayers

Project Statement:

CP 30 Estimated Tax Penalty Notice-Refund Reduced

Goal Statement:

The goal of this project is to review and make recommendations to the IRS that will enhance customer service and improve the taxpayers’ experience. Letters and Notices are sometimes hard to understand and make it difficult for taxpayers to comply with tax law.

Special Projects Committee

Year: 2025


Status: Elevated

RECOMMENDATION 01135-001

RECOMMENDATION TEXT:

Recommendation: Enable international taxpayers to use a dummy zip code of “00000 – 0000”, or provide the ability to put in alphanumeric digits in excess of nine digits and without the five – four digit format for zip codes. Justification: Many international zip or postal codes do not have 5 digits. There may be more or less, and they may include alphanumeric digits. Additionally, some countries do not use postal or zip codes. The ability to enter accurate postal or zip codes allows an international taxpayer to move forward with the phone prompts and toward resolution of their issue.

IRS Action: Recommended

RECOMMENDATION 01135-002

RECOMMENDATION TEXT:

Recommendation: Give international taxpayers additional phone prompts or questions to verify their identity such as (1) Your social security or individual taxpayer ID number (ITIN), (2) Your filing status, (3) The exact refund amount on your return.” Justification: Questions asked to verify taxpayer identity should be consistent across platforms so that taxpayers know what to expect, and that there are no barriers to effective customer service or voluntary compliance.

IRS Action: Recommended