IVES is user fee-based used primarily by mortgage lenders and others to confirm borrowers’ income during loan processing. Transcripts are delivered to a secure mailbox based on information received from a Form 4506-T or Form 4506T-EZ.

The IRS said initially it take longer than the standard 72-hour turnaround time as employees are brought back to work to handle requests backlogged since December 22.

Other fee-based services to be resumed include a providing letter needed by some taxpayers to certify their residency in the United States for certain tax treaty benefits and responding to requests for photocopies of tax returns.