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Part 21. Customer Account Services

Chapter 1. Accounts Management and Compliance Services Operations

Section 2. Reference Materials Overview

21.1.2  Reference Materials Overview

21.1.2.1  (10-01-2003)
Overview

  1. The various reference materials mentioned in this section of IRM 21 Customer Account Services, Chapter 1 , Accounts Management & Compliance Services Operations, will help you answer questions quickly/correctly and adjust both tax and entity accounts accurately.

  2. Many of the other parts of the IRM and all of Part 21 are available for research on the Servicewide Electronic Research Program (SERP), accessed through the IRS Intranet Home page.

  3. Most of the other referenced research materials are available on SERP and as published paper products. SERP is a "living" project and, as such, is constantly in the process of being updated and appended.

  4. All reference material with "Official Use Only" (OUO) material/information must be kept in a secure area, such as a locked file cabinet, when not in use. Never leave SERP OUO material visible if you are away from your terminal/monitor.

21.1.2.2  (10-01-2006)
Internal Revenue Manual (IRM) 21 Purpose

  1. The purpose of the Internal Revenue Manual (IRM) 21– Customer Account Services is to provide instructions to resolve taxpayer correspondence, telephone, and in person inquiries. This includes identifying compliance issues and issuing correspondence to adjust tax accounts.

  2. Employees in the following functional areas must use this IRM:

    • Adjustments

    • Automated Collection System (ACS) (only IRM 21 references noted in IRM 5.19, Liability Collection)

    • Automated Underreporter (AUR)

    • Combined Annual Wage Reporting (CAWR)

    • Correspondence Examination (CORR)

    • Customer Accounts Services (CAS)

    • Federal Unemployment Tax (FUTA)

    • Field Assistance/Taxpayer Assistance Centers (TAC)

    • Notice Review

    • Compliance Services Collection Operations (CSCO)

    • Taxpayer Education

    • Taxpayer Relations (TPR)

    • Toll Free Call Sites

    • Taxpayer Advocate Service Case Advocates

  3. IRM 21 is designed to provide instructions to achieve "Initial Contact Resolution" (ICR). However, this may require transferring a call to a specific area (application) that is certified to handle the inquiry.

  4. IRM 21 contains account and processing procedures for individual (IMF) and business (BMF) tax returns. You will need to refer to other documents for specific instructions on various issues. See IRM 21.1.2.3.1,Multi-Functional IRMs, and IRM 21.1.2.4, Other IRM References.

21.1.2.2.1  (10-01-2007)
IRM 21—Explanation of Contents

  1. Certain chapters/sections provide an overview of contents, definitions of subject matter, and the research required to complete procedures and follow-up actions.

  2. An explanation of IRM numbering follows:

    1. Subsection numbers are generally limited to six numbers separated by decimal points (dots) and refer to Part, Chapter, Section, Subsection 1, Subsection 2 and Subsection 3, (e.g., IRM 21.1.2.2.1).

    2. All numbers (up to 6) are used when referring to a subsection in the text, but only the last three numbers are shown on the page within Subsection, (e.g., 2.2.(3)).

    3. The Part, Chapter, Section, and Subsection appear at the bottom of each page and the Part, Chapter, and Section appear with the consecutive page number at the top of each page.

    Example:

    See IRM 21.1.2.4, Other IRM References IRM 21 = Part 21,—1 = Chapter 1,—2 = Section 2,—4 = Subsection .

  3. Customer Service Representatives (CSRs) must become familiar with IRM 21, Job Aids for IRM 21, the Probe and Response Guide (P&R), the Electronic Accounts Resolution Guide (e-ARG), the Telephone Transfer Guide (TTG) and related IRS reference materials.

21.1.2.2.2  (10-01-2006)
IRM 21—Change Requests

  1. To maintain the accuracy of IRM 21, send corrections and change requests ( not questions ) to Headquarters, via the SERP Feedback Application (Database). The SERP Staff forwards SERP Feedbacks to the appropriate Content Owner(s) in Headquarters for consideration of the requested IRM procedural changes.

    Note:

    Before you submit corrections/change requests for IRM 21 via the SERP Feedback Application (Database), please consult your Lead or Manager for assistance to verify if this is a valid request for an IRM change/correction.

  2. In all functional areas, changes must be approved by the first line manager or designee and the responsible Planning and Analysis Analyst before submission to Headquarters. All change requests submitted by Quality Review Staff must be approved by the first line manager or designee and the Quality Assurance Coordinator (QAC).

  3. The IRM 21 SERP Feedback Application (Database) procedures must be followed by all field employees as well as the Quality Review Program Staff.

  4. Before submission, re-examine the requested change(s) and cite supporting documentation. Be specific. Avoid the use of general terms such as "revise procedures." Submit only one issue/topic on the SERP Feedback.

  5. Complete all required fields on the SERP Feedback Form. The Identification field MUST be completed or the feedback will not be forwarded.

  6. All changes are considered, but all may not be accepted. Accepted changes are usually published on SERP as IRM Procedural Updates (IPUs).

    • IPUs are announced on the Daily Newsflash.

    • Each IPU is assigned a number and identifies the Business Operating Division (BOD) and the intended audience.

    • Previous IPUs are accessed via SERP through the IRM Updates link under the IRM Supplements Tab.

    • IPUs are numbered consecutively through the fiscal year (October through September).

    • At the end of the fiscal year, the previous year's IPUs can be accessed via the SERP Archives.

  7. You can view responses to SERP Feedbacks via the SERP Feedback Response by selecting IRM or topic.

  8. Do NOT use the SERP Feedback Form to request changes to the following:

    • Editorial changes — Use Form 9345, Editorial Change Request —See paragraphs (9) and (10) below.

    • Forms — Use Form 1767, Publishing Services Requisition.

    • Letters — Use Form 1767

    • Notices — Use Form 1767

    • Policy, policy statements, tax law and regulations — Use existing procedures.

    • Systems changes — Use Form 5391, Procedures/Systems Change Request — See paragraph (11) below.

    • Suggestions — Use The electronic Employee Suggestion Program. Please follow the instructions on the IRS Intranet.

  9. Complete Form 9345, Editorial Change Request, (a separate one for each changed tridoc), for typographical and printing errors in text or exhibits. All submitted Forms 9345 are considered, but individual responses are not provided.

  10. After a thorough review and concurrence from your local reviewers, mail Form 9345 to:


    NCFB
    Internal Revenue Service, SE: W:CAS:AM:PPG:TM
    1111 Constitution Ave., NW
    Washington, DC 20224

  11. See IRM 3.31.125, ADP Evaluation - Procedures/Systems Change Request, for instructions to prepare, review, and submit requests for procedure and/or system changes, using Form 5391, Procedures/Systems Change Request. Appropriate mailing addresses to submit Form 5391 are provided in IRM 3.31.125. Headquarters provides responses to requests submitted on Form 5391.

21.1.2.2.3  (10-01-2006)
IRM 21 SERP Alerts

  1. Information that may impact employees service-wide, but does not require an IRM procedural update, is placed on SERP as a "SERP Alert" .

    • Each Alert is assigned a number and identifies the Business Operating Division (BOD) and the intended audience.

    • Previous Alerts are accessed via the SERP Alerts link under the IRM Supplements Tab.

    • Alerts are numbered consecutively through the fiscal year (October through September).

    • At the end of the fiscal year, the previous year's Alerts can be accessed via the SERP Archives.

  2. Some examples of SERP Alerts are:

    • Reminders to follow certain existing procedures.

    • "Hot" issues – e.g., scams, schemes, processing errors, new tax legislation, erroneous and/or one time notices, etc.

    • Non IRM related issues - e.g., changes to job aids, P&R Guide, ARG, etc.

  3. Route SERP Alerts to your first-line manager for approval. Campus managers must obtain approval from an appropriate Planning and Analysis (P&A) or Quality representative.

  4. Approving officials send the SERP Alert request, via e-mail, to the appropriate IRM contact (program analyst). See the SERP Authorized Submitter List.

  5. The Headquarters Program Analyst or his/her manager reviews and expeditiously forwards the Alert to the SERP Office.

21.1.2.3  (10-01-2003)
Other Reference Materials

  1. The following sub-sections provide listings of other reference materials (e.g., IRMs, Publications, etc.) which you may need to use to resolve account inquiries.

  2. Use Document 6209, IRS Processing Codes and Information, as a job aid, along with IRMs listed in IRM 21.1.2.3.1, Multi-Functional IRMs, and IRM 21.1.2.4, Other IRM References, when working account inquiries.

  3. Reference materials must be easily accessible for use as needed.

21.1.2.3.1  (10-01-2007)
Multi-Functional IRMs

  1. Multi-Functional IRMs needed to perform your official duties are:

    • IRM 20.1 — Penalty Handbook — Instructions to compute, assess and abate penalties.

    • IRM 20.2 — Interest — Instructions to compute and assess interest.

    • IRM 1.2.40 through 1.2.53— General Management-Delegation of Authority — All existing authorities delegated by the Commissioner, Deputy Commissioners, and Taxpayer Advocate.

    • IRM 13— Taxpayer Advocate Service — Guidance for the Taxpayer Advocate Service

    • IRM 2.7 — Modernization and Information Technology Services (MITS) Operations — General standards and requirements for all personnel throughout the IRS to carry out their Information Systems Operations responsibilities.

    • IRM 11.3 — Disclosure of Official Information — Instructions, guidelines and procedures to comply with the disclosure laws under which IRS must operate.

    • IRM 21.3 — Taxpayer Contacts— Instructions to receive, prepare, and handle correspondence

    • IRM 1.16.1 —Physical Security — Security guidelines for tax information and property that requires more than "normal protection" against disclosure, loss, damage or destruction.

    • IRM 3.31 — ADP Evaluation — Procedures for a uniform method of documenting, reviewing, classifying, and reporting IRM procedural and/or program changes.

    • IRM 3.21.259— Applications for IRS Tax Identification Number— Instructions to process requests for IRS Tax Identification Numbers (ITINs)— Form W-7A, Application for IRS Adoption Taxpayer Identification Number.

    • IRM 3.21.263— IRS Individual Taxpayer Identification Number — Form W-7, Application for IRS Individual Taxpayer Identification Number.

    • IRM 10.8.1—Information Technology (IT) Security Policy and Guidance.

    • IRM 10.8.2 —Information Technology Security Roles and Responsibilities.

21.1.2.3.2  (10-01-2007)
Tax Publications

  1. Tax publications must be easily accessible for use as needed. This list is not all inclusive.

    • Circular A— Publication 51—Agricultural Employer's Tax Guide

    • Circular PR— Publication 179—Federal Tax Guide for Employers in Puerto Rico

    • Circular SS— Publication 80Federal Tax Guide for Employers in the Virgin Islands, Guam, American Samoa, etc.

    • Publication 15—Circular E—Employer's Tax Guide

    • Publication 17—Your Federal Income Tax for Individuals

    • Publication 54—Tax Guide for US Citizens and Resident Aliens Abroad

    • Publication 225—Farmer's Tax Guide

    • Publication 334—Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)

    • Publication 393—Federal Employment Tax Forms

    • Publication 531—Reporting Tip Income

    • Publication 535—Business Expenses

    • Publication 547—Casualties, Disasters, and Thefts (Business and Non Business)

    • Publication 584—Non-Business, Disaster, Casualty, and Theft Loss Workbook

    • Publication 587—Business Use of Your Home

    • Publication 590—Individual retirement Arrangements (IRAs)

    • Publication 733—Rewards for Information Provided by Individuals to the Internal Revenue Service

    • Publication 926—Household Employer's Tax Guide

    • Publication 966—Electronic Choices to Pay All Your Federal Taxes

    • Publication 970—Tax Benefits for Education

    • Publication 1194—Volumes 1, and 2 —A Selection of IRS Taxpayer Information Publications

21.1.2.3.3  (10-01-2006)
Electronic Tax Administration (ETA) Publications

  1. The following publications explain requirements of the various Electronic Filing Systems:

    • Publication 966, Electronic Choices to Pay All Your Federal Taxes

    • Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

    • Publication 1345A, Filing Season Supplement for Authorized IRS e-file Providers

    • Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns

    • Publication 1436, Test Package for Electronic Filers of Individual Income Tax Returns

    • Publication 1474, Technical Specifications Guide for Reporting Agent Authorization for Magnetic Tape/Electronic Filers

    • Publication 1524, Procedures for Electronic Filing of Form 1065, U.S. Return of Partnership Income

    • Publication 1525, File Specifications, Validation Criteria, and Record Layouts for Electronic Filing of Form 1065, U.S. Return of Partnership Income

    • Publication 1855, Technical Specification Guide for the Electronic Filing of Form 941, Employer's Quarterly Federal Tax Return

    • Publication 3005, Marketing Tool Kit for New Applicants in the IRS e-file Program

    • Publication 3062, Requirements of the 941 e-file Program

    • Publication 3611, IRS e-File Electronic Payments Brochure

    • Publication 3416Electronic Filing of Form 1065, U.S. Partnership Return of Income

    • Publication 4521, e-File in 2007!

21.1.2.3.4  (10-01-2006)
IDRS Reference Material

  1. The following IRMs/documents explain the Integrated Data Retrieval System (IDRS):

    • IRM 2.3—IDRS Terminal Responses — Use and contents of the Integrated Data Retrieval System (IDRS)— also provides instructions on command codes.

    • LEM 2.3—IDRS Terminal Responses— Law Enforcement Manual related to IRM 2.3.

    • IRM 2.4—IDRS Terminal Input — Instructions for Input of Entity and Tax Account Transaction Codes.

    • IRM 2.8— Audit Information Management System (AIMS).

    • Document 6209, IRS Processing Codes and Information, is a handy reference guide which contains sensitive ADP and IDRS data relative to various components of the IRS.

21.1.2.3.5  (10-01-2006)
Probe and Response Guide

  1. The Probe and Response (P&R) Guide is designed for you to use when responding to telephone tax law inquiries on the topics covered in the guide. For written and Field Assistance inquiries, the guide is also a good reference tool. The P&R Guide is available for use on the Servicewide Electronic Research Program (SERP).

  2. Individual income tax topics generally correspond with the topics in Publication 17, Your Federal Income Tax for Individuals.

  3. The P&R Guide topics are organized as follows:

    • General Information Topics

    • Employment Tax Topics

    • Technical/Individual Income Tax

21.1.2.3.6  (10-01-2007)
Electronic Accounts Resolution Guide (e-ARG)

  1. The Electronic Accounts Resolution Guide (e-ARG) is designed for you to use whether you are a new or experienced CSR. It is used when responding to telephone and in-person inquiries regarding account issues. You can also use this guide when working paper inquiries.

  2. The actions described in the guide mirror the IRM procedures, but have been condensed for user-friendly access. Topics in the guide are arranged in the general order of the progression of a telephone inquiry (e.g., refund issue) from opening a call to closing a call.

  3. The e-ARG is constantly updated to reflect frequent changes in IRM procedures, and gives you quick access to all information through the alphabetical index of topics.

  4. This guide provides you with access to hyper-links to the actual IRM procedures, related job aids, Technical Communication Documents (TCDs), and other reference material.

  5. A Call Closure Checklist is provided in this guide. This checklist follows the flow of the inquiry and can be accessed for different inquiries, e.g., balance due, refund, etc. You use this checklist to ensure you have taken all the necessary steps to complete the call.

  6. Use of the e-ARG is highly recommended for:

    1. Improving quality with accurate responses.

    2. Ensuring service-wide consistency.

    3. Saving time with a web-based resource.

  7. The e-ARG is available on the Intranet via SERP under IRM Supplements. You can save the Intranet address to your favorites: http://serp.enterprise.irs.gov/exc-srch/e-acctsrg3_di.dr/e-acctsrg3.dr/index.htm

  8. The e-ARG will be a part of Desktop Integration (DI).

  9. You can access the e-ARG tutorial from the e-ARG launcher page to assist you with using the guide.

21.1.2.3.7  (10-01-2007)
Telephone Transfer Guide (TTG)

  1. The Telephone Transfer Guide (TTG) is designed to assist you in making the correct decision when you must transfer a call to another application.

  2. The TTG is located on the SERP Intranet site and is self explanatory.

  3. You can also locate the TTG on the JEEDA tool.

21.1.2.3.8  (10-01-2003)
Post of Duty (POD) List

  1. The POD list is accessed via SERP —Who/Where.

  2. In addition to POD addresses the following information, while not all inclusive, is contained in the POD list:

    • ACS Hours of Operation

    • Area Code/States/Time Zone Key

    • Community Property States

    • General Information POD Directory – listed alphabetically with hours of service

    • Taxpayer Assistance Center (TAC) Saturday Service Hours/Locations

21.1.2.3.9  (10-01-2007)
Technical Communication Documents (TCDs)

  1. Technical Communication Documents (TCDs) are designed for you to use in conjunction with the IRM when you respond to telephone and in-person inquiries regarding tax account issues. You can also use them when working paper inquiries (correspondence).

  2. TCDs consolidate technical information from the IRM and various other sources such as the P&R Guide, e-ARG, and IRS Publications.

  3. TCDs use plain language and are created in an easy to use, one-page electronic format to help you resolve issues quickly. They are designed to follow the flow of a taxpayer’s inquiry. TCDs provide hyperlinks to the IRM, P&R Guide, e-ARG, IRS Publications, related topics, and other references.

  4. You can locate TCDs on the Intranet via SERP under the IRM Supplements tab. You can also locate them via the Technical Communication Team (TCT) Website at http://techcomm.web.irs.gov/.

  5. You can also locate the TCDs on the JEEDA tool.

  6. A wide variety of TCD topics can be found under the following categories:

    • Account Resolution

    • Authentication/Disclosure

    • Backup Withholding

    • Balance Due/IA

    • Command Codes

    • Credits

    • Deductions

    • e-File

    • Employer Identification Number (EIN)

    • Estimated Tax

    • Filing Information

    • Forms

    • Income

    • Notices

    • Payments

    • Penalty

    • Refund

    • Statutes

  7. It is highly recommended that you use TCDs when you respond to account inquiries on the telephone. It is also recommended that you use them for in-person and paper inquiries.

21.1.2.4  (10-01-2003)
Other IRM References

  1. The IRMs below may help resolve inquiries related to tax account problems and questions. These listings are not all inclusive.

21.1.2.4.1  (10-01-2006)
Submission Processing IRMs

  1. The following IRMs address tax and information returns processing:

    • IRM 1.15.1—Records Management - The Records Management Program – Maintenance and disposition of IRS records.

    • IRM 3.8 — Deposit Activity – Deposit procedures for remittances received in campuses.

    • IRM 3.10 —Campus Mail and Work Control – Procedures for receipt and control of all documents received in campuses.

    • IRM 3.11 —Returns and Documents Analysis – Procedures to code and edit individual income tax returns for computer input and processing.

    • IRM 3.13.2 —BMF Account Numbers – Procedures to change the entity portion of a business taxpayer's account, (i.e., name and address changes).

    • IRM 3.13.5 —IMF Account Numbers – Procedures to change the entity portion of an individual taxpayer's account, (i.e., name and address changes).

    • IRM 3.13.62—Media Transport and Control – Distribution instructions for output from Campus Computer Services, Machine Services, and Shipping Functions.

    • IRM 3.30.123—Processing Timeliness: Cycles, Criteria and Critical Dates – Data Processing Operations Objectives for Area Offices, Campuses, Detroit Computing Center, and Enterprise Computing Center, Martinsburg (ECC-MTB).

    • IRM 3.40—Block Out of Balance Resolution– General instructions to resolve Block Out of Balance (BOB) problems

    • IRM 3.42 —Electronic Tax Administration – An overview of the Electronic Filing Program

21.1.2.4.2  (10-01-2006)
Unpostable lRMs

  1. The following IRMs provide instructions to resolve unpostable conditions:

    • IRM 3.12.32—General Unpostables – General information for the Generalized Unpostable Framework (GUF) — to resolve unpostable cases.

    • IRM 3.12.166—SC Error Resolution—EPMF Unpostables – Instructions to correct Employee Plan Master File (EPMF) unpostables.

    • IRM 3.12.179—Error Resolution —Unpostable Resolution – Information, guidelines and procedures.

    • IRM 3.12.278—Error Resolution—Exempt Organization Unpostable Resolution – Instructions to correct Exempt Organization (EO) Unpostables.

    • IRM 3.12.279—Unpostable Resolution - BMF/CAWR/PMF Unpostable Resolution – Instructions to correct BMF Entity Control Unpostables.

21.1.2.4.3  (10-01-2006)
Accounting IRMs

  1. The following IRMs provide instructions for Campus and Enterprise Computing Center, Martinsburg (ECC-MTB) Accounting and Data Control:

    • IRM 3.17.79— Accounting Refund Transactions

    • IRM 3.17.220— Excess Collections File

    • IRM 3.17.243— Miscellaneous Accounting—Instructions for campus Accounting Branch to process quick, prompt, and jeopardy assessments.

    • IRM 3.17.277— Electronic Payment—Information and procedures for research and error correction.

    • IRM 3.17.46— Automated Non-Master File Accounting

    • IRM 21.5.5— Unpostables—General instructions for resolving unpostable tax account conditions.

    • IRM 3.0.273— Administrative Reference Guide—Supplement to IRM Part III sections.

21.1.2.4.4  (10-01-2006)
International IRMs

  1. The following IRMs provide instructions for processing international tax returns.

    • IRM 3.15.128— IMF/NMF International DP Tax Adjustments.

    • IRM 3.15.129— BMF/NMF International DP Tax Adjustments.

    • IRM 3.21—International SC Returns and Document Analysis— Application for IRS Taxpayer Identification Number—Procedures to review Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), and supporting documentation.


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