- 21.3.4.1 Field Assistance Operations Overview
- 21.3.4.2 Standard Services in Taxpayer Assistance Centers
- 21.3.4.3 Customer Service in Your Taxpayer Assistance Center
- 21.3.4.4 Quality and Accuracy
- 21.3.4.5 Safety and Security
-
This document provides program direction for all employees and managers delivering assistance in Field Assistance (FA) Taxpayer Assistance Centers (TACs). These procedures apply to all locations staffed by IRS personnel in the United States and Puerto Rico.
-
Following are major differences in the International FAOPs and the domestic FAOPs. The FAOPs:
-
List the income criteria for individual income tax return preparation as $119,000 or less. This amount approximates the amount set in the tax code for claiming the Earned Income Tax Credit (rounded to the next thousand above the limit) added to the amount set in Code Section 911(b) for the Foreign-earned Income Exclusion ($39,000 plus $82,400).
-
Provide that the Tax Attache or Deputy Attache will make the determinations for exceptions to the return preparation scope of service based in part on the availability of reasonable local tax service accommodations; language skills and comprehension and/or age.
-
Contain additional forms on foreign issues
-
Reference Volunteer Embassy / Consulate Tax Assistance (VECTA) instead of VITA
-
Identifies Area 3 as responsible for providing training slots that LMSB would fund. LMSB would have responsibility for training on foreign issues.
-
-
See Exhibit 21.3.4-7. for the International Field Assistance Operating Procedures.
-
The TAC program provides face-to-face assistance to taxpayers who:
-
Cannot resolve their problem over the telephone or through correspondence
-
Need a document issued to them in a reasonable period of time
-
Prefer face-to-face contact
-
Require solutions to tax issues
-
-
Our commitment to standardization must continue as we seek to provide our customers with consistent service. All TACs will provide the following services:
-
Multilingual Assistance
-
Account Inquiries
-
Adjustments
-
Payment/Installment Agreements
-
Alien Clearances (Sailing Permits)
-
Tax Law Assistance
-
Need-Based Tax Return Preparation
-
Procedural Inquiries
-
Heavy Vehicle Use Tax ( Form 2290)
-
Taxpayer Identification Numbers (ITIN)
-
Employer Identification Number (EIN)
-
Tax Forms
-
Application for TAO (Taxpayer Assistance Order)
-
Copies of Tax Account and Return Transcripts (For Federal Tax Purposes or Emergency only)
-
-
The TAC program provides an opportunity to create a positive image of the IRS to the general public.
-
You are the IRS to every taxpayer you assist, so it is especially important to be fair, patient and willing to listen to every taxpayer's situation.
-
Taxpayers judge not only how you assist them, but how you assist other people.
-
You should provide the kind of service you would expect to receive.
-
Service hours are primarily based on local traffic patterns and available resources. Full-time offices are open from 8:30 AM until 4:30 PM Monday through Friday, and have full-time TAC staff five days a week, eight hours a day, 12 months a year. Part-time offices are open from 8:30 AM until 4:30 PM on the days they are scheduled during the filing season. During the non-filing season, part-time offices hours vary. Extended hours will be available on the last day of the filing season. Extended hours should only be available when it is warranted by past traffic patterns.
-
Any change in TAC hours must be updated on the 3709 line, Form 13358 (TAC hours of service), posted on IRS.gov and on SERP before changes are effective.
-
Use only signs provided or approved by Headquarters. Display signs where they can be easily seen. Do not display handwritten signs.
-
All TACs will have the latest revision of the following signs posted. Only signs listed in the IRM will be posted. All other signs must be specifically approved by the Director or Deputy Director, Field Assistance.
Document # Catalog # Title 10160 25223R TAC Hours of Service 10161 25224C Making a Payment? 10169 26868U In This Office, We Can 10169SP 33307U En Esta Ofician Podemos 12126 37389Y Employees in this Taxpayer Assistance Center will: 12126SP 37579E Empleados en este Centro De Asistencia al Contribuyente 12178 38285P Your Contact Will Be Recorded 12363 48408A No Cameras (ENG/SP) 12364 48410M Use of Cell Phones (ENG/SP) - Magnet 12364B 25628Y Use of Cell Phones(ENG/SP) – Countertop 12377 48484C Making a Payment? (Cannot accept cash payments or issue a receipt for non-cash payments) 12437 49777A Forms and Payments Only Publication 4053 32475N Civil Rights Poster Publication 4053 SP 34303M Sus Derechos Civiles Estan Protegidos -
Sign 12178 is only required where Contact Recording is installed.
-
Signs 12364 and 12364b are optional. They are for use in TACs where cell phone use by taxpayers is a problem.
-
Sign 12377 is posted in TACs that do not accept cash payments.
-
Sign 12437 is used in TACs when the Group Manager determines it is necessary to dedicate an employee for forms and payments in order to serve large numbers of taxpayers more efficiently.
-
The TAC should project a positive, helpful image. It should be professional, well organized, and clean.
-
Ensure taxpayers can easily identify where to go for assistance.
-
Taxpayers waiting for assistance should be seated or standing without blocking the office entrance or exit.
-
Assistance areas should be designed so that taxpayers cannot overhear other taxpayers being helped. Use partitions or other means of protecting and providing privacy for the taxpayer. When asking taxpayers for their tax identification number, have them write it down.
-
Ensure that other taxpayers cannot see the contents of the return or other documentation of the taxpayer you are assisting. Each taxpayer is relying upon you to protect his/her privacy.
-
Ensure that only you can view account information on the IDRS computer screen.
-
TAC employees must take all possible steps to ensure taxpayer privacy and the security of sensitive taxpayer information. When a Taxpayer Identification Number (TIN) is needed, ask the taxpayer to write down the number instead of speaking the number aloud e.g. the taxpayer does not provide a notice or other document with the TIN on it.
Note:
After use of all sensitive documents that do not belong with the taxpayer, properly dispose of the materials in an office container specified for classified waste.
-
Payment drop boxes are not authorized in TACs. All payments must be accepted in person. Payments placed in drop boxes have been found to require significant additional research, including calling the taxpayer, to perfect the payments. In addition these boxes pose employee safety issues since we cannot be sure what taxpayers may place in them.
-
Your primary role is to provide taxpayers top quality service by helping them understand and meet their tax responsibilities.
-
In addition to providing assistance, your duties may include:
-
Opening and closing the office (if manager not available)
-
Ensuring that forms racks are stocked and neatly labeled
-
Ordering tax and administrative forms, worksheets and publications
-
-
Use the following techniques to ensure efficient service:
-
Rely upon the Initial Assistance Representative (IAR) / Tax Resolution Representative (ITAS) to direct taxpayers to the appropriate area.
-
If your office does not have an Initial Assistance Representative, periodic announcements regarding self-service, such as the location of forms should be made to minimize wait time.
-
Assist taxpayers on a "first come, first served" basis unless you are directed by Management to assign certain customers priority service (i.e. forms, payments, etc).
-
If you see a taxpayer having difficulty reaching or finding a form or opening a door, offer to help.
-
If the taxpayer has business with a specific IRS employee, such as an audit appointment or has a case assigned to a Revenue Officer, refer to your office phone directory, Discovery Directory or other resources as necessary.
-
Never leave the office without proper coverage. If you must step away from the counter, have a system in place to let you know a taxpayer is waiting (e.g. a buzzer or bell).
-
-
Any taxpayer or practitioner requiring assistance can walk into any TAC, call the toll-free number, or call a local number to schedule an appointment to resolve their issue during business hours or during limited extended hours.
-
The local number will be connected to a voice messaging system, per RRA 98 to make or change appointments. Messages will be retrieved locally or centrally and the taxpayer or practitioner will be called back within 2 business days to arrange an appointment.
Note:
Taxpayers will not be given assistance with their tax issues on the 3709 line.
-
The script for this messaging system will clearly instruct the caller to call the toll-free numbers for tax law and account questions, or visit our office to establish a return preparation appointment.
-
Although all messages will be returned, tax law and account questions will be referred to the appropriate toll-free number if the taxpayer or practitioner does not require an appointment.
-
Under RRA 98, Section 3709, IRS is required to publish addresses and phone numbers of local IRS offices in appropriate local telephone directories. The primary purpose of these local numbers is to provide the public with a means of accessing the local IRS office to learn the office location, available services and alternate services and to request or reschedule appointments with IRS personnel.
-
W&I Field Assistance (FA) has overall responsibility for implementation and management of the Section 3709 process and procedures. This will include TACs and other locations determined to be §3709 posts of duty (PODs); §3709 PODs are PODs that do not have a TAC Office, but a number is listed due to lack of coverage in the geographic location.
-
Callers will be greeted with a recorded script. The script will advise the customer of the options available to obtain assistance other than making an appointment. These options will include toll-free numbers for individual and business inquiries, IRS.gov and visiting a TAC office without an appointment. The message will advise an appointment for return preparation cannot be made using the 3709 phone line. IRS personnel will respond to all messages regardless of the issue. See 1.4.11-3 Field Assistance Telephone Script for standard scripts to be used.
-
Appointments will be given to taxpayers in the following situations:
-
The taxpayer has called and/or written to attempt to resolve an account issue and due to the nature of the problem it would be beneficial and more efficient to schedule an appointment or; a taxpayer needs assistance with an account issue that requires extensive research, involves multiple issues or will require a considerable amount of time to resolve.
-
The taxpayer is disabled – the intent is to accommodate taxpayers with physical disabilities; however, any taxpayer who states they have a disability will receive an appointment.
-
TACs with 1 or less employees are not required to make appointments unless the taxpayer has a disability.
Note:
Specific procedures are covered later in this section.
-
-
Identifying and Listing Telephone Numbers - Telephone numbers will be published for every TAC, except for cities that have multiple offices. For example, Houston, Texas has 3 TAC offices located in the Metropolitan Houston area. At least two TAC telephone numbers will be published to give coverage throughout the metropolitan area. Telephone numbers for offices for which there is no TAC located within an area code will also be published. These offices are defined as "§3709 PODs" .
-
Message Retrieval - There will be a designated primary and back-up FA employee for each location with a listed telephone number to retrieve messages. All telephones will be accessible from a remote location to allow messages to be retrieved more efficiently, including during the absence of the designated employee. Clerical employees, if available, should be used to retrieve messages.
Note:
If a message contains a threat to the Internal Revenue Service, an IRS employee or if the taxpayer threatens to harm himself/herself follow procedures in IRM 21.3.4.5.2.
-
Returning Calls - All calls will be returned within two business days regardless of the issue even if just to provide the taxpayer with the appropriate toll free number to access in order to answer a technical or account related question. All employees returning calls will state their name, id (badge) number and city at the beginning of the call.
Note:
See if / then chart in (6) below for procedures on returning messages.
-
A designated clerical FA employee, if available, will return all messages, except those where the taxpayer requests to make an appointment with a TAC employee.
Note:
If the caller requests to change an appointment with an employee outside of FA or has a similar issue with an employee in another function, the call will be referred to that function to return the call. FA will call the taxpayer back and provide the taxpayer with the phone number and name of the employee in the other business unit. Advise the taxpayer he/she will be contacted within 2 business days. Contact names for other business units will be worked at the GM level. If problems arise they should be elevated to the Territory Manager, Area Director and HQ if issues cannot be resolved.
-
If the taxpayer requests an appointment with a TAC employee, either in the message or when the call is returned, the call will be referred to the Group Manager or the designated technical employee.
-
Messages will be retrieved at least once daily. This should be increased up to 3 times a day if demand warrants. Taxpayers should not receive a message that the mailbox is full and messages should be retrieved often enough to ensure taxpayers are called back within 2 business days.
-
The message response is considered closed after 2 attempts to reach the taxpayer even if no taxpayer contact was made. One attempt should be made during a.m. hours and one during p.m. hours (morning & afternoon).
Note:
The message response is also considered closed if a message is left on a taxpayer’s answering machine responding to the taxpayer’s inquiry, including referring the caller to the appropriate toll free number and/or the nearest TAC, during the first contact.
-
Refer to IRM 11.3.2.6.1 regarding disclosure regulations that apply to limitations when leaving messages on a taxpayer’s or valid Power-of-Attorney’s (POA) answering machine.
Note:
No tax information may be left on an answering machine or voice mail unless the taxpayer specifically requests that you do so. There should be an identification of the taxpayer or valid POA in the greeting or some verification that the number reached is the number that the taxpayer or POA gave for contact purposes.
-
In situations where the telephone number reached cannot be verified, or the taxpayer did not specifically request that information be recorded on an answering machine, do not leave the taxpayer’s name in the message.
Note:
State that an inquiry was received by the TAC office from an individual at that telephone number, and ask for a return call. You also should ask the taxpayer to leave a daytime number and best time to return the call.
-
Messages received from international taxpayers will be referred to LMSB international via Form 4442. Form 4442 should include any information received in the message and should be faxed to 215-516-2555. This will be documented as a referral to another business unit in Column G of the tracking log.
-
-
Telephone Number Changes - All requests for telephone number changes or additions will be submitted to the FA Area Coordinator.
-
Call Tracking Procedures - All telephone calls, except hang-ups, will be tracked using the 3709 Daily Call Tracking / Transcription Sheet. See Exhibit 21.3.4-39. Detailed instructions for completing the log are included in the exhibit. The call tracking sheet will be maintained in each TAC for a period of two years (electronic or paper) in accordance with IRM 1.15.31-1 item #9, Records Control Schedule for Field Customer Service Office.
Note:
Taxpayers names and telephone numbers cannot be maintained on the tracking sheet as this will create an unauthorized system of records. Group Managers will establish the most efficient method to transcribe names and telephone numbers. The information must be destroyed once the call back has been made.
-
Taxpayer Requests Appointment - If a taxpayer requests an appointment with a FA employee, the request will be routed to the Group Manager or designated technical employee for the TAC in which the taxpayer has requested an appointment. The Group Manager or a designated technical employee will contact the taxpayer to obtain any necessary information and schedule the appointment. Employees retrieving / returning messages should use the chart below to determine when to route a call to the GM or technical employee.
Note:
This does not extend the 2 business day time frame for contacting the taxpayer.
Procedures For Returning Calls on 3709 Phone Line (Clerical Employee) IF THEN TP did not request an appointment when message was left. Clerical employee calls the taxpayer. TP requests a form or needs assistance with a tax law or account inquiry. Advise taxpayer that an appointment is not required for these services and provide appropriate toll-free number and/or availability of IRS.gov. TP needs to reschedule an appointment with another business unit. Advise the taxpayer the request has been forwarded to give employee name and phone number. Employee name from that office will return the call. You cannot determine if appointment should be made based on message or when TP is called back. Message is referred to GM or designated technical employee for call back. This does not extend the 2 business day call back requirement. TP states he/she has a disability. Message is referred to GM or designated technical employee for call back. This does not extend the 2 business day call back requirement. TP requested appointment when call was returned or when message was retrieved. Message is referred to GM or designated technical employee for call back. This does not extend the 2 business day call back requirement. TP requests an appointment in a TAC with 1 or less employees. Advise TP of options in 7a and 7b below unless the taxpayer stated he/she has a disability. If the taxpayer is disabled the call is referred to GM or designated technical employee for call back. This does not extend the 2 business day requirement. -
TACs With One Or Fewer Employees – If a taxpayer requests an appointment in a TAC with one or fewer employees, advise the taxpayer that appointments cannot be made at that location since we would be unable to assist walk-in taxpayers. There is no special script for these TACs. Offer the taxpayer the following options unless the taxpayer is disabled:
-
Advise the taxpayer an appointment can be requested in the nearest TAC location with 2 or more employees.
-
Advise the taxpayer to visit the TAC during less busy times such as early morning on less busy days of the week.
Exception:
If a taxpayer calls the 3709 line that has already visited the TAC and scheduled a return preparation appointment, he/she will be allowed to cancel or reschedule the appointment over the phone.
-
-
Scheduling Appointments – FA will schedule appointments for complex account issues as described below or when the taxpayer has special needs. The intent is to accommodate taxpayers with physical disabilities; however, any taxpayer who states they have a disability will receive an appointment. Appointments will not be made for return preparation over the 3709 phone line unless the taxpayer is disabled (see (9) below). There could be other instances when an appointment would be appropriate. Managers and technical employees must use their knowledge, experience and judgment to evaluate each circumstance. Probing skills should be used to determine if an appointment should be made or the issue can be resolved using toll-free numbers, visiting the TAC without an appointment or using IRS.gov. Following are situations that require FA to schedule an appointment for the taxpayer:
-
The taxpayer has called and/or written to attempt to resolve an account issue and due to the nature of the problem it would be beneficial and more efficient to schedule an appointment.
-
The taxpayer needs assistance with an account issue that requires extensive research, involves multiple issues or will require a considerable amount of time to resolve.
-
Taxpayer has special needs or circumstances and an appointment will allow them to make necessary arrangements to visit the TAC.
-
All other available options have been given to the taxpayer in lieu of an appointment, but the taxpayer still insists on an appointment to resolve an account issue. An appointment will be scheduled.
-
-
Scheduling Appointments For Taxpayers With Disabilities - In order to limit burden on disabled taxpayers, FA will schedule an appointment for any issue that is in scope. FA employees will not question the type or extent of a taxpayer’s disability. The following procedures should be followed:
-
Account Inquiry – Schedule an appointment if the taxpayer is disabled for any account issue. The inquiry does not have to be complex or ongoing.
-
Tax Law / Procedural Inquiry – Advise the taxpayer of the appropriate toll-free number to call for assistance. Use judgment when responding to these inquiries. Questions that are simple or straightforward in nature can be answered on the phone if the taxpayer is disabled. Examples could include inquiries as to what line on the tax return a certain type of income goes on or where to mail their tax return. Questions that are complex in nature (would require use of the PMG) should be referred to toll-free.
-
Return Preparation – It must be determined if the taxpayer meets FA’s return preparation criteria before an appointment is given. Precautions should be taken to avoid disabled taxpayers coming in for an appointment and being turned away because they were not advised of all the documents required. In order to accomplish this, the Return Preparation Checklist should be completed over the phone before the taxpayer is advised to visit the TAC for an appointment. The checklist can also be faxed or e-mailed to the taxpayer.
When To Schedule An Appointment IF THEN TP has an issue that could be resolved without an appointment and is not disabled. Advise taxpayer that an appointment is not required for these services. Provide other options: toll free, visiting TAC without an appointment or IRS.gov. TP has account issue as outlined in a) or b) above and a face to face meeting would better serve the taxpayer. Appointment will be scheduled. TP has special needs (elderly, work schedule, etc) and want to meet with someone face to face. Appointment will be scheduled for account issues only. TP states he/she is disabled. An appointment will be given for any in scope service. All other available options have been given to resolve an account issue but the taxpayer still insist on an appointment. Appointment will be scheduled. Note:
TACs will schedule appointments based on available staffing and other workload issues. Appointments should generally be scheduled within 5 business days. The 5 business day requirement may be extended during times of heavy workload.
-
-
TAC Closings - If a TAC is closed due to inclement weather or any other situation, procedures in IRM 1.4.11.8.2 should be followed.
-
IRS employees who do not meet their federal tax responsibilities are subject to disciplinary action. The IRS has always treated failure to timely pay the full amount of tax liability seriously. The requirement to timely file and to accurately state the full liability became even more critical when Section 1203 of the Restructuring and Reform Act of 1998 (RRA 98) mandated that IRS employees who willfully fail to timely file their tax returns and/or report all of their income are subject to adverse actions.
-
The Tax Assistance Program for Employees (TAPE) is designed to help employees meet their tax responsibilities and to comply with Section 1203 of RRA 98. FA is responsible for the oversight and administration of the TAPE Program with varying degrees of support from employees of other functions. FA Area Directors will designate one or more TAPE coordinators in each state to handle employees' tax issues. Campuses will designate a TAPE coordinator in each campus to handle employees e-file. Employees will be able to call and schedule an appointment, up to 5 days in advance, with their designated TAPE coordinator for account issues.
-
Field Assistance(FA) is responsible for the major components of the Employee e-file program. Campuses (Submission Processing, Customer Accounts Management, Computing Centers, Distribution Centers, and Compliance Services) will maintain separate employee e-file programs within the parameters set by the Director of Field Assistance.
-
Many employees will be eligible for free online tax preparation and free electronic filing through a partnership agreement between IRS and Free File Alliance. Employees can locate the Free File Web site link below. In lieu of forwarding the paper return to the IRS e-file location for transmission, employees who are eligible to participate in one of the vendors’ software programs will link to the IRS Web page from work or home and follow the vendor’s instructions at www.IRS.gov..
-
Employees that elect to use Free File and prepare their returns at work, on their government equipment, will be responsible for researching and understanding the rules governing IRS Policy of Limited Personal Use of Government Information Technology Equipment / Resources at IRS policy of Limited personal use. Information for Free File on the above topic is located on the IRS Home page.
-
Employees who do not qualify to participate in Free File are encouraged to file online at a low-cost online filing option offered through an IRS e-file Partner, accessible through www.IRS.gov.
-
Employees who do not qualify or choose not to use the Free File or Partners page options may use the IRS Employee e-file program. This program is available in many locations, offering employees a fast, easy and convenient e-file alternative.
-
Trained employees will electronically file employees' completed tax returns. This confidential service is a courtesy offered to IRS employees and their spouses.
-
The Employee e-file program starts on the last Monday in January and ends in the second week of April of the processing year. For current FY 087, the dates are January 28, 2008 through April 7, 2009.
-
Many employee e-file sites may offer to prepare State returns, provided they meet the same criteria as preparing Federal returns (e-file) and are in accordance with local Fed-State agreements. Those sites will be identified on the Employee e-file website, prior to the start of the Employee e-file period. If the Taxpayer Assistance Center is not preparing the state return, then the employee e-file program will not electronically file an already prepared state return submitted through the Employee e-file Program.
-
Employees are not required to provide proof of SSNs for any returns.
-
Paperless filing will be the recommended method of filing. ( Form 8879 - IRS e-file Signature Authorization will be included in each Employee e-file Kit).
-
Returns received through the Employee e-file program are not subject to the FA scope of services for return preparation. All forms, schedules, and required documents should be completed and submitted to the designated site per instructions in the Employee e-file Kit ( Document 11423) and other local directions provided on the AWSS website.
-
Employee will be contacted by telephone, within two business days of receipt of the return, if the package is submitted without all of the required attachments. If the required information is not received within 5 business days, from the date of request, then the package will be returned to the employee or spouse shown on the return.
-
Employees needing assistance with return preparation may visit their local TAC. However, assistance with the preparation of tax returns is limited to returns within Field Assistance scope of service. Need-based return preparation assistance is provided to customers and employees with total income of $39,000 or less. If an employee is unable to travel to a TAC, they should contact the CAS toll-free telephone number 1-800-829-1040 or at www.IRS.gov for assistance.
-
FA Employees - Form 5311 and FAMIS will be used to track time and hours of FA employees working the employeee-file Program.
-
Other Employees - Employees detailed to work the employee e-file Program will report their time to their respective Business Units as directed.
-
Employees who need tax law assistance from IRS generally seek in-person help from FA in a TAC, or through Toll-Free by telephone. Employees, who seek help from FA on issues beyond the scope of FA services, will be referred according to IRM 21.3.4.3.8, Referral Procedures.
Note:
FA will not refer inquiries on tax form or schedule preparation, tax planning, or legal opinions to CAS.
-
Employee Tax Compliance: If an employee's intended course of action will result in a failure to fulfill their obligation to file timely, accurately, and pay all the tax due by the April due date without penalty or interest, the TAPE coordinator will advise the employee that this will likely result in their being contacted by the Employee Tax Compliance Branch, and could ultimately result in referral to management for further action. To the extent possible, employees should be encouraged to fully comply with their tax obligation.
-
Installment Agreements: If an employee indicates an inability to pay the full tax by the April due date and asks for an installment agreement, the TAPE coordinators will be responsible for establishing installment agreements within the scope of services and delegated authority. Installment Agreements outside FA scope of services will be forwarded to the appropriate FA Territory Manager as an account referral. Upon review and approval, the FA Territory Manager will forward the account file to the appropriate Operating Division territory Manager for immediate assignment and resolution. Employees unable to visit a TAPE coordinator may contact the toll-free Customer Accounts Services (CAS) line, at 1–800–829–1040 for tax law or account assistance.
-
Mandatory account referrals: Referrals specified in IRM 21.3.5 (Taxpayer Inquiry Referrals Form 4442 and related referenced IRM sections will be referred using Form 4442 and are to include the FA employee's name, identification number, as well as the IRM reference mandating the referral. The Form 4442 will note that the person seeking assistance is an IRS employee.
-
This section is your guide to providing quality taxpayer contacts. Effective communication is essential to promoting voluntary compliance. Therefore, TAC employees must always:
-
Identify themselves by providing their name and employee identification number, either verbally or visually to all taxpayers.
-
Offer a survey card per IRM 21.3.4.3.5.2, Providing Survey Cards to Taxpayers.
-
Be courteous with taxpayers at all times and greet the customer with a smile.
-
Make eye-contact with taxpayers.
-
Watch for taxpayers’ body language indicating fear, anger, or other distress.
-
Respond to the taxpayer’s opening statement.
-
Target the taxpayer’s question.
Note:
Use appropriate paraphrasing showing you comprehend and have identified the question.
-
Secure the necessary facts e.g., use a purpose statement when appropriate to prepare the taxpayer for a series of questions.
-
Actively listen to the taxpayers responses, so they don’t have to repeat information. Control the conversation, avoid extraneous dialog and use talk time that is appropriate to the issue.
-
Provide a correct and complete response.
-
Confirm understanding and ask if the taxpayer has any other questions. Apologize if the Service has made an error.
-
Verify disclosure (account contacts only) and follow the guidelines in IRM 21.1.3.2.3, Required Taxpayer Authentication.
-
Use the appropriate length of research and wrap-up time for the complexity of the issue.
-
-
Use up-to-date reference materials to stay informed of changes. The most up-to date materials are found on SERP.
-
The initial supply of Survey Cards will be shipped to the Group Managers (GM). The GMs will distribute the cards to the individual Taxpayer Assistance Centers (TACs) within their workgroup.
-
If a TAC needs additional cards before the end of the fiscal year, they can be ordered by sending an e-mail to the Headquarters Analyst, Iris Hammer. Include the following information in the e-mail:
-
Group Number
-
Office Designation Number (ODN)
-
Complete Mailing Address of TAC (Including Floor, Room, Mail Stop Number)
-
Office contact person and phone number
-
Number of packages needed (each package contains 300 cards)
-
-
The Individual Tax Advisory Specialist (ITAS) or Initial Assistance Representative (IAR) will give each taxpayer a card. The employee should advise the taxpayer that:
-
the completed card should be placed in the Survey Card Drop Box
-
their feedback is used to improve our customer service
-
the card should not be folded
-
the completed card should be placed in the Survey Card Drop Box
-
-
A designated employee or manager will ensure the completed surveys are secured at all times. On a weekly basis, the designated employee:
-
Gathers completed survey cards from the drop box
-
Completes Form 3210, Document Transmittal, with the following information:
-
Shipping address shown below
-
TAC name
-
Office Designation Number (ODN)
-
Sender Information
-
-
Mail cards with Form 3210 to the contractor at the following address:
Pearson
Attn: Data Prep
1313 Lone Oak Road
Eagan, MN 55121
-
-
Quality review results have increased over the past few years as a result of the mandatory use of the Publication Method when answering tax law questions. In addition to tax law training, employees need to have the proper tools to deal with the complexity of the law. See IRM 21.3.4.3.7 Publication Method, IRM 21.3.4.3.7.1 Steps in the Publication Method for Publication Method Guide Topics, IRM 21.3.4.3.7.2 Steps in the Publication Method for Non-PMG Topics, See Exhibit 21.3.4-22. Memorandum from Director, Field Assistance dated 4/14/05 on Use of the Publication Method Guide, and See Exhibit 21.3.4-23. Embedded Quality Roles and Responsibilities - ITAS & CSR Responsibilities.
-
Customers with questions and issues regarding forms and schedules will be assisted in meeting their filing and compliance requirements. The scope of services for tax law assistance will include issues involving basic forms and schedules.
-
For a detailed scope of services, employees should See Exhibit 21.3.4-1..
-
While assisting taxpayers with an account inquiry, it is common to encounter issues that have tax law implications. Even though the taxpayer's initial question may be account related, be sure to use the appropriate tax law procedures as outlined in this section during the account contact.
-
All Field Assistance employees are required to use the Publication Method when answering tax law questions. For topics covered by the Publication Method Guide (PMG), use of the guide is mandatory. See Exhibit 21.3.4-22. for Memorandum from Director, Field Assistance dated 4/14/05, Use of the Publication Method Guide and See Exhibit 21.3.4-23. Memorandum from the Director, Field Assistance dated 4/14/05 on Embedded Quality Roles and Responsibilities, ITAS and CSR Responsibilities. Take the following steps in using the complete and correct contact Process.
-
Greet the customer and offer assistance. Identify yourself – wear your FA Gold Badge or display nameplate. Indicate a willingness to help. Give the taxpayer Customer Satisfaction Survey Card.
-
Respond to the customer’s opening statement. Actively listen to the customer. Deal with the customer’s feelings, if appropriate. Acknowledge that you will help.
-
Target the customer’s question (or issue). Inquire and paraphrase appropriately to determine the customer's questions / problem. Avoid IRS jargon. Determine if the question is in scope. If not refer appropriately, but do not answer.
-
Use the Publication Method to provide assistance. If PMG topic, refer to IRM 21.3.4.3.7.1 below. If Non-PMG topic, refer to IRM 21.3.4.3.7.2 below.
-
Close the conversation. Summarize to ensure a correct and complete response. Check for understanding. Ask the customer if he/she has any other questions. Conclude the contact courteously.
-
-
All out-of-scope tax law categories should be handled using current referral procedures. See IRM 21.3.4.3.8 Referral Procedures. Every customer with a tax law question must be offered either an answer or a referral.
-
It is unacceptable to only give publications to customers who have a tax law question.
-
Find the appropriate Tax Law Category (TLC) in the PMG.
-
Determine the appropriate publication (this could be a form or instruction booklet) and secure a copy to use during the contact.
-
Tell the customer what publication or reference you will be using.
-
Advise the customer you are going to cover the topic thoroughly and use a purpose statement to let the customer know you will be asking for the necessary information to ensure they receive an accurate response.
-
-
Follow the steps in the left-hand column of the guide for each TLC to address all required probes.
-
Review and highlight the relevant section(s) of the publication (noted in the right-hand column of the guide for each TLC) with the customer.
-
Take the action(s) indicated in the right-hand column of the guide for each TLC according to the information the customer provides to address all required responses. Be sure to read all "Notes" .
-
Provide the