When the target destination (ACD, VRU) for routing a call is unavailable, due to insufficient circuits or equipment outages, or the VCR thresholds are reached, the ICM provides instructions that redirect the call to an alternate destination. The alternate destination may be to a different call center device, or to a courtesy disconnect message. The VCR thresholds are based on the business rules for the factors ICM evaluates when making routing decisions: agent status, average handle time, average queue time, abandon rates, site hours, circuitry, etc. Different lines of business use different combinations of these statistics to implement their business rules. If the call routing VCR threshold for the CSR agent group has been reached, the call is instead re-directed to a courtesy disconnect message, also called a VCR message.

Contact Recording is a telephone application/tool/system that records incoming "toll free" telephone contacts for the purpose of possible subsequent monitoring.

Effective January 2004, incoming calls are answered with an additional announcement that states, "Your call may be monitored or recorded for quality purposes."

Managers and Quality Review use the tool to perform required random reviews (performance and product) of incoming telephone contacts.

While the system provides screen capture of account actions, as well as voice recording of the call, the recordings are NOT accessible by TIN,VPIN, PIN, or any other Taxpayer Identification Number.

The system stores audio data by employee SEID for a maximum of 45 days.

See IRM 21.1.1, Accounts Management & Compliance Services Overview, for procedures and additional information.

ICCE is an automated call-routing interactive application system (see IRM 21.2.1.31) that permits taxpayers using a touch-tone telephone to select an application to resolve tax account issues and obtain tax information or otherwise direct themselves to the appropriate source of assistance. ICCE reduces the number of calls that must be answered by a CSR.

To establish a PIN, the caller must use an ICCE telephone interactive application (IA) or a web application that requires the use of a PIN for verification. (e.g. Online Payment Agreement, payoff, posted payments)

In order for a taxpayer to have or to establish a PIN, the caller must have a current balance due account on IDRS.

To use the system, the caller must use the Caller ID Number on a current balance due notice.

A caller may not establish or maintain a PIN if any of the following conditions exists:

The caller must successfully enter the following requested information during the automated interview for Identification and Authentication (I&A).

The interview process is a form of taxpayer authentication. On all calls concerning PIN procedures, CSRs must also complete caller authentication before continuing the call.

Interactive application help taxpayers resolve issues without talking to a CSR. Taxpayers must meet eligibility criteria to use the applications.

The following IMF applications are available:

The following modules are used internally by the interactive applications:

When a taxpayer exits from an Interactive Application (IA), either by choice or by failure to respond correctly to the menu option, the call is routed to a CSR assigned to the "Default Application" . This is referred to as a "default" from an IA.

Call referral data is displayed on the tele-set and describes information about the call that has "defaulted" from the system. The call referral data displays the following information on the tele-set:

Use of the call referral data, along with IDRS CC VPARS screen information allows you to complete inquiries without asking the taxpayer duplicate questions. (Refer to Job Aid 21.2.1 for a detail list of call referral messages for each IA).

When technical problems are encountered along with any Interactive Application, the tele-set displays the code for the application (VBD, REF, etc.) with an error message from below:

To complete calls with technical problems, follow normal incoming call procedures, including taxpayer/third party authentication.

Upon completing the call, immediately notify the manager or system administrator of the error message.

CC VPARS (Voice Processing Account Referral Screen) displays taxpayer account information and a description of the error the taxpayer encountered in an automated telephone system. The voice processing message section of the screen gives user friendly messages to indicate where the caller defaulted or exited the application.

New calculated data fields on a screen show the total TDA and TDI yield score (Internal Use Only), a total of balance due modules and a total of assessed balances.

To request CC VPARS:

Continue the taxpayer contact from point of default using existing IRM procedures, including authentication probes, if necessary.

History items appear on ENMOD for actions taken by ICCE applications. The ICCE identifying IDRS number is 099 after the Campus two-digit number (e.g., 29099XXXXX). The last five digits are systemically generated.

Transaction Code 016 (Miscellaneous Change Entity Code) identifies that a PIN was established. A second TC 016 indicates a PIN change. Other activities include issuing letters, IAGRE, and establishing installment agreements.

A three-digit route code (agent message numbers) appears when a call is routed to a CSR. CC VPARS shows the literal meaning of the route code.

By using the history information on ENMOD, VPARS and TXMOD, you can track the taxpayer’s actions during the interactive process.

Management Action Reports (MAR) generate when transactions do not post to IDRS due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the following applications:

The Planning and Analysis (P&A) staff determines who, within the directorate, works the MAR. The MAR Directorate Assignments are as follows:

A designated person is required to retrieve the reports on a daily basis and manually input the necessary action that the system failed to generate as indicated on the report, by the next business day. The report may be requested for a specific date.

The MAR includes the TIN, MFT, BOD and tax period, along with the needed correction for each application.

MARS Corrective Action Needed:

The Voice Balance Due Payment Report lists each account (both ACS and Non-ACS) for which a full pay extension or an installment agreement has been accepted. The daily reports details the agreement type, duration, amount owed, payment date and monthly payment amount, as well as a summary of average duration, average amount owed and total accounts receivable.

Forward ICCE undeliverable letters, identified by 099 in the Employee Identification Number on the letter (e.g., 29099xxxxx), to Customer Service for resolution.

See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters for instructions for undeliverable items.

The Electronic Tax Administration (ETA) System offers several methods for filing taxes and transferring funds electronically.

ETA uses several multi-functional Electronic Filing Systems (EFS) to receive and process individual and business returns

The following table shows the returns and systems.

Taxpayers may file returns through authorized IRS e-file providers, Electronic Return Originators (EROs). EROs transmit returns via a third party. In some cases, the ERO may perform both the ERO function and the transmitter function.

The return may be prepared by the taxpayer, a tax professional or an ERO. Tax professionals may also be EROs, depending upon the functions performed.

Taxpayers who file electronically using tax preparation software or who file through a tax professional are required tol use a Personal Identification Number (PIN) to sign their returns. Taxpayers create their PINs using any five digits except all zeroes. If authorized by the taxpayer, the taxpayer’s PIN may be generated by the software or entered by the Electronic Return Originator (ERO). If the return is filed using the Self-Select PIN method, the taxpayer must also provide the Adjusted Gross Income (AGI) from his/her originally filed prior year tax return and his/her date of birth for authentication. The AGI amount may not be from an amended return, a corrected amount from a math error notice, or other changes made during IRS processing. Taxpayers may elect to use their prior year PIN for authentication in lieu of their prior year AGI. The prior year PIN is the five digit PIN they used to sign their tax year 2007 return. See IRM 3.42.5.16.1., "Self Select PIN Method" and IRM 3.42.5.16.2 , Form 1040 Online filing for information to answer general PIN questions.

The Practitioner PIN method is another signature option for taxpayers who use an IRS e-file provider to prepare their tax returns. This option is used in transmitting Forms 1040, 1040A, and 1040EZ as totally paperless electronic returns. A Form 8879, IRS e-file Signature Authorization, must be completed for all returns filed using the Practitioner PIN method. Form 8878, IRS e-file Signature Authorization for Application for Form 4868 and Form 2350, must be completed for Forms 4868 filed using the Practitioner PIN method of filing when there is an Electronic Funds Withdrawal (EFW). Information on the requirements for using the Practitioner PIN method can be found in the following IRM 3.42.5.16.1.2. In addition, the following website can be used to answer general PIN questions: http://www.irs.gov/efile/article/0,,id=101246,00.html .

Beginning in January 2009, Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return, will be obsolete and can no longer be used as an IRS e-file signature document. Taxpayer's choosing to electronically prepare and file their return using an online software package will be required to use the Self Select PIN method as their signature.

To assist with taxpayer's inquiries, CSR's can find a complete listing of the e-file Error Reject Codes in Publication 1346 , Electronic Return File Specifications and Record Layouts for Individual Tax Returns (Attachment 1).

The taxpayer may use tax preparation software bought off-the-shelf or available by electronic transmission to create an electronic income tax return using a personal computer Internet connection. A taxpayer may file up to five returns electronically.

The online company will transmit online returns from the taxpayers to the appropriate Submission Processing Center within 24 hours; retrieve the taxpayer acknowledgement and provide the acceptance or rejection notification to the taxpayer.

Each taxpayer is required to use a Self-Select Personal Identification Number (PIN) to sign his/her e-file Online Return.

When a taxpayer uses a software package that supports the Self-Select PIN method, the original Adjusted Gross Income (AGI) from his/her prior year return is required. The taxpayer cannot use the AGI from an amended return, a corrected amount from a math error notice or other changes made during IRS processing. If the taxpayer does not have his/her original AGI , he/she may call toll free, 800-829-1040 to request the original figure. If he/she provides Taxpayer Authentication to the CSR, the original AGI may be given over the telephone or the taxpayer may request a free account transcript. Use IDRS Command Code RTFTP/RTVUE to provide this information to the taxpayer/authorized third party. In addition, taxpayers may elect to use their prior year PIN for authentication in lieu of their prior year AGI. The prior year PIN is the five digit PIN the taxpayer used to electronically sign their previous tax year e-file return. If the taxpayer does not have his/her prior year PIN, he/she may call 1-800- 829-1040 to request it. Use IDRS Command Code TRDBV to provide the PIN to the taxpayer/third party. The PIN can be located by accessing Signature under the Form Type portion of the TRDBV response.

If the taxpayer/caller asks for verbal account information, (other than refund status) and no letter or notice has been issued, nor is there an open account issue, additional authentication requirements apply. See IRM 21.1.3.2.4.

Federal/State e-file is available in 37 states plus the District of Columbia.

State Acknowledgements are accepted via Electronic Management System (EMS). Participating Federal States can send their State Acknowledgements to EMS for trading partners to pick up when they pick up their Federal Acknowledgements..

Acknowledgements of both state and federal returns are made within 48 hours.

States that participate in e-filing are:

Each state issues its own publications to detail the state's software specification requirements.

Software developers contact the appropriate state to obtain electronic filing publications. A roster of state coordinators is available on the IRS Home Page.

Each file of electronic returns transmitted by an electronic filer is normally acknowledged within forty-eight hours of receipt and, if the Federal/State return is accepted, the state packet is available for state retrieval within 24 hours of IRS acknowledgment.

State only returns are accepted for the following instances:

In January 2005, the Internal Revenue Service began providing State Acknowledgement service on the Front End Processing System, known as EMS (Electronic Management System). This enables participating Federal States to send their State Acknowledgements to EMS for trading partners to pick up when they pick up their Federal Acknowledgements.

IRS e-file accepts Federal/State e-file returns with foreign addresses, including the U.S. possessions of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U. S. Virgin Islands. See also IRMs 3.42.1 & 3.42.5 and Publication 1346, Electronic Return File Specifications.

The TeleFile system was discontinued August , 2005. Other options are available for Forms 1040EZ Income Tax Return, Form 4868, Extension of Time to File, Form 941 Employer's Quarterly Federal Tax Returns, and the FEDERAL/STATE Program. For additional information, see http://win.web.irs.gov/articles/efile_options_article.htm.

Free electronic filing and transmitting is offered at Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) Sites. See IRM 22.30.1, Stakeholder Partnership, Education & Communication, for more information.

Reporting Agents who file Form 941 returns for