Incorporate into refresher training, for all employees and managers in the SB/SE Division Collection function who interact with taxpayers, the requirements of I.R.C. §§ 6103(e)(7) and (e)(8) to disclose collection activity on jointly filed returns when requested by individuals who are no longer married or separated, including guidance about disclosure when there are mirrored accounts, as well as the non-disclosure of prohibited taxpayer information. The Office of Chief Counsel should be included in the development of this training.