AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 10. Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR)

21.3.10  Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR)

All Official Use Only content has been replaced with ≡.

21.3.10.1  (10-01-2007)
Practitioner Priority Service (PPS) Overview

  1. Practitioner Priority Service (PPS) is a nationwide toll-free, account related service for all practitioners. PPS serves practitioners as the first point of contact for assistance regarding their clients' account related issues. There is no requirement for Practitioners to use this service exclusively.

  2. The primary method for a practitioner contacting the service are through the PPS toll-free number and/or through the IRS Electronic Accounts Resolution (EAR) system.

  3. PPS provides the following benefits to Practitioners:

    1. Improves overall consistency and quality of taxpayer service.

    2. Provides accessibility into the IRS systems.

    3. Reduces wait time for service.

      Note:

      Practitioners calling in reference to a tax law account related inquiries should be advised to call one of the toll-free numbers stated below. If a Practitioner is calling in reference to a tax law account, state the toll free numbers (IMF/BMF) for future use and then transfer the practitioner using the Telephone Transfer Guide (TTG). The website for is: http://serp.tcc.irs.gov/TTGuide/TTGuide.jsp.
      -Individual Master File (IMF) 800-829-1040
      -Business Master File (BMF) 800-829-4933.

21.3.10.1.1  (10-01-2007)
Types of Inquiries

  1. PPS toll free incoming calls are routed to one of the designated PPS sites listed below based on account inquiry. If a call is received via the PPS and the caller is not a Practitioner advise the caller to call the appropriate toll-free number stated in See IRM 21.3.10.1(3), Practitioner Priority Service (PPS) Overview.

    Sites Type of Inquiry
    Brookhaven, NY Individual Master File
    Memphis, TN Individual Master File
    Philadelphia, PA Individual Master File
    Cincinnati, OH Business Master File
    Ogden, UT Business Master File

21.3.10.1.2  (10-01-2007)
PPS Access and Availability

  1. The PPS toll free number is 1-866-860-4259. The lines are available to all practitioners with valid power of attorney declarations. The hours of service are weekdays Monday - Friday 8:00 a.m. to 8:00 p.m., local time, with the exception of Alaska and Hawaii, which follow Pacific Time.

21.3.10.1.3  (10-01-2007)
Scope of Service

  1. PPS provides a number of benefits to practitioners, for example:

    • Locating and applying payments.

    • Explaining IRS communications, e.g., notices and letters.

    • Providing general procedural guidance and timeframes.

    • Providing one of the self-help methods to obtain forms and/or publications; see IRM 21.3.6.4.1, Ordering Forms and Publications.

    • Securing taxpayer income verification.

      Example:

      Form 1099 and/or Form W-2.

    • Resolving taxpayer account problems.

    • Transcripts of taxpayer accounts, see IRM 21.2.3.4.1.2, Tax Return Transcripts.

      Exception:

      Transcript requests that exceed 10 Individual Master File modules and/or 10 Business Master File modules must be requested on Form 4506T, Request for Transcript of Tax Return. Advise the practitioner Form 4506-T may be submitted via fax and or mail using the General instructions on page 2 of the Form and/or if eligible Transcript Delivery System (TDS).

  2. PPS toll free customer service representatives (CSR's) will resolve inquiries by taking the appropriate action and providing an accurate response. CRS's should not limit the practitioner to the number of clients and/or issues handled. CSR's will provide complete and accurate information and advise practitioners to provide their clients with the appropriate toll free non-PPS customer service number.

21.3.10.1.4  (10-01-2006)
Employee Training

  1. Employees assigned to the PPS toll-free line receive specialized training to handle practitioner issues.

  2. PPS clerical staff duties are assigned and determined by each site.

21.3.10.1.5  (10-01-2007)
Emergency Procedures

  1. Refer to IRM 21.1.3.10, Safety and Security Overview. This IRM provides employee guidance on the following:

    • Personnel Safety, IRM 21.1.3.10.1

    • Bribery Attempts, IRM 21.1.3.10.2

    • Assault/Threat Incidents, IRM 21.1.3.10.3

    • Reporting Assault/Threat Incidents, IRM 21.1.3.10.4

    • Written Assault/Threat Reports, IRM 21.1.3.10.5

    • Significant Incidents, IRM 21.1.3.10.6

    • Bomb Threats, IRM 21.1.3.10.7

    • Suspicious Packages and Letters, IRM 21.1.3.10.8

    • Other Incidents to Report to TIGTA, IRM 21.1.3.10.9

21.3.10.2  (10-01-2007)
Authentication and Disclosure Guidelines

  1. Practitioner(s) requesting tax account information must have proper authorization in the form of a valid Form 2848, Power of Attorney and Declaration of Representative, Third Party Designation (i.e., check-box), or Oral Disclosure Consent (ODC). Research must be performed to verify that these authorizations are on record for the specific:

    • Taxpayer

    • Tax Form

    • Tax Period

  2. For additional information see the following:

    • IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

    • IRM 11.3, Disclosure of Official Information

    • IRM 11.3.3, Disclosure to Designees and Practitioners

    • IRM 21.2.1.61, Hearing Impaired Caller and TTY/TDD Equipment

  3. The type of required authentication depends upon the level of the Practitioner's authority. When a Power of Attorney (POA) claims to be a Level H representative and Centralized Authorization File (CAF) does not show a Level H indicator, see IRM 21.3.7.13, Ineligible Level H Third Party.

  4. If the POA does not have Level H authority, you must request a completed Form 8821, Tax Information Authorization before discussing the client return.

  5. If the POA is on CAF, and CAF shows a Level H, but the Level H is not for the return in question:

    1. Advise the Practitioner that he/she does not appear to be eligible to represent the taxpayer.

    2. Request a completed Form 8821, Tax Information Authorization.

    3. Leave a brief history on IDRS, or a narrative on Desktop Integration (DI).

      Example:

      "Rep. not eligible as Level H - F 8821 requested."

    Reminder:

    If the POA did not prepare the original return in question, you must request a completed Form 8821, Tax Information Authorization before providing any account information.

  6. General/Durable Authorization is generally a Court Appointed Authority which does not state a specific tax matter or TIN. However, it will state the name of the taxpayer and the individual the authority is granted to. If a practitioner calls regarding a General/Durable Authorization, these steps are to be followed:

    • If the caller faxes and you obtain a copy of the General/Durable Authorization, provide the necessary information requested. This faxed authorization is a one time authorization.

    • If the caller request this authorization be made permanent on the CAF, have the caller fax you the General/Durable Authorization and a completed (signed and dated) Form 2848, Power of Attorney and Declaration of Representative),naming himself/herself as the authorized third party. You will then forward this information to the CAF Unit once you have completed the call. Refer to IRM 21.3.7.3(2), CAF Function, for internal procedures.

    • Or, if the caller does not have a completed Form 2848, Power of Attorney and Declaration of Representative,advise the caller that they can forward a copy of the General/Durable Authorization with a completed (signed and dated) Form 2848 naming himself/herself as the authorized third party to the CAF unit. The CAF unit will record authorization. Refer to IRM 21.3.7.3(1), CAF Function,for external procedures. Refer the taxpayer to the Form 2848, Power of Attorney and Declaration of Representative,instructions, Publication 4019, or www.irs.gov/caf for mailing/fax information. However, in the interim, the caller may fax you the General/Durable Authorization for immediate one time assistance.

21.3.10.2.1  (10-01-2007)
Authorized Third Party Designees

  1. Practitioners with an authorized third party designees may use the services of Practitioner Priority Services (PPS), but they may not negotiate on behalf of a taxpayer or resolve a taxpayer's dispute with the IRS ( IRM 21.1.3.3.1(4) & (6)).

    Reminder:

    Effective May 2005, Reporting Agents (RA) were granted authority to obtain information pertaining to Form W-2 series and Form 1099 series, if authorized by the taxpayer (via Form 8655, line 18a & b). To determine which years they are authorized, view the RFINKL screen.

  2. Verbal or written EIN's can be validated/verified for a RA if the Form 8655 Reporting Agents Authorization is shown on the RAF.

    Note:

    If no records on RAF, a properly executed Form 8821, Tax Information Authorization or Form 8655, Reporting Agents Authorization, with the revision date of May 2005 or later, must be submitted by the RA. (PLEASE be advised: We do not need to authenticate the caller since this request is a one time authorization. Additionally if the caller provides you (via the form) the clients name OR the EIN, you do not need to ask any further questions.)

  3. Callers may also be advised to forward completed Form 8821 (Tax Information Authorization)/ Form 8655 (Reporting Agents Authorization), directly to the Ogden CAF/RAF Unit.

  4. Instructions to complete a Form 8821, Tax Information Authorization follow:

    1. (Block 1) T/P Information Block,

    2. (Block 2) Appointee Information Block--must include his/her name, address, and EIN,

    3. (Block 4) Include a statement to indicate that the RA is requiring validation of the entity, EIN, etc., (e.g., "For Validation of Entity" , or "Research of Entity" and other requested documentation),

    4. (Block 7) Taxpayer must sign and date Form 8821, Tax Information Authorization.

    Note:

    The Form 8821 must be received by the IRS within 60 days of the date it was signed and dated by the taxpayer.

    Note:

    "Specific use" Form 8655, Reporting Agents Authorization (prepared on May 2005 revision date forms) are not recorded on the RAF. IRM 21.5.1.4.10, Classified Waste, provides guidance for handling photocopied or faxed "specific use" authorizations as ″classified waste″ (i.e., destroy).

    Note:

    For more information on third party designee authentication procedures and guidelines, see IRM 21.1.3.3.1, Third Party Designee Authentication.

21.3.10.2.2  (10-01-2007)
Non-Authorized Third Parties

  1. Do not refuse to speak with a practitioner when you are unable to verify authorization. PPS may do the following tasks with an unauthorized third party:

    1. Discuss procedural questions not related to a specific account,

    2. Accept information,

    3. Take any appropriate action(s),

    4. Advise the Practitioner that we cannot response to them and that if anything does exist the response would be sent to the taxpayer at the taxpayer's address of record.

    Reminder:

    Transfer tax law questions to the respective tax law gate. See IRM 21.3.10.1, Practitioner Priority Service (PPS) Overview. Ask practitioners to limit their inquiries to account-related situations only.

21.3.10.2.3  (10-01-2007)
Obtaining FAXed Authorizations

  1. If a CAF or TIA authorization is not on record, take the following steps:

    • Ask if the Practitioner can fax the authorization forms while on the call.

    • If "yes" , provide your specific fax number.

    • If "no" advise the caller to either call the PPS line back when they have the authorization, or

    • fax directly to the CAF unit.

    Note:

    Both Form 8821, Tax Information Authorization and Form 2848, Power of Attorney and Declaration of Representative, with CAF criteria, (received in the PPS unit) must be sent to CAF within 24 hours of receipt by PPS assistors. Prior to sending the Form 8821, Tax Information Authorization, verify that the line four (4) is not "specific use" checked on the form. "Specific use" is not recorded on the CAF. IRM 21.5.1.4.10, Classified Waste, provides guidance for handling faxed "specific use" authorizations as ″classified waste″ (i.e., destroy).

21.3.10.2.4  (10-01-2007)
Oral Disclosure Consent (ODC)

  1. The taxpayer may provide verbal consent to disclose tax information to a third party on open account issues.

  2. Record the details of the ODC on IDRS and/or DI, so that the ODC data is available for any subsequent calls on the same issue.

    Note:

    Record the details of the ODC on the TXMOD screen.

  3. Reference : For more information on ODC documentation, see IRM 21.1.3.3.2(5) & (6), Oral Disclosure Consent/Oral TIA (Paperless F8821) .

21.3.10.2.5  (10-01-2006)
References for Various Authorizations

  1. See the table below for information about various authorizations:

    Types of Authorization IRM
    Form 2848, Power of Attorney and Declaration of Representative IRM 21.1.3.3
    Form 8821, Tax Information Authority or Oral Disclosure Consent (ODC ) IRM 21.1.3.3.2
    Third Party Designee IRM 21.1.3.3.1
    Form 8453, Electronic Return Originator (ERO) IRM 21.1.3.6
    Payroll Services/Reporting Agent File (RFINK) IRM 21.1.3.5
    Civil Penalty IRM 21.3.7.14.1
    Representative or Unenrolled Return Preparer IRM 21.3.7.13
    Other third party requests (Accept information from others) IRM 21.1.3.4

21.3.10.3  (10-01-2006)
Telephone Procedures and Employee Identification

  1. Per the Restructuring and Reform Act of 1998, Section 3705 (RRA'98), an IRS employee is required to provide his/her:

    • Name and unique identification number (ID#) during contact by telephone, in person, or in writing, and,

    • Telephone number on all correspondence.

      Note:

      You must notify the Practitioner if a case must be transferred outside Practitioner Priority Service (PPS) for resolution.

21.3.10.3.1  (10-01-2006)
Allowable Topics for Telephone Discussion

  1. Practitioners must limit their inquiries to their clients' account-related issues. Explain that technical (tax law) questions are not answered on the PPS phone but are answered on the toll free lines. See IRM 21.3.10.1, Practitioner Priority Service (PPS)Overview.

    Note:

    If a Practitioner calls with questions on his/her own account, verify taxpayer information per IRM 21.1.3.2.3,Required Taxpayer Authentication, before providing any account information and then work the inquiry.

21.3.10.3.2  (10-01-2007)
PPS Telephone Calls

  1. The procedures and authorities for PPS calls are the same as for all other toll free calls unless otherwise addressed in this IRM.

  2. Follow the steps below when answering a PPS telephone call.

    Step Action
    1

    • Greet the Practitioner, by saying "Internal Revenue Service" , and

    • Provide your Title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number , OR your First Name, Last Name, and Identification Number (ID) (Badge) Number.

    Example:

    "Internal Revenue Service. Thank you for calling. This is [first name and last name] or [Ms/Miss/Mr. last name]. My ID/badge number is XXXX. How may I help you?"

    2 Verify the Practitioner's

    • Authorization criteria based on his/her level of authorization, and,

    • Authorization for the tax period in question and Master File Tax (MFT).

    See IRM 21.3.10.2 for more information on third party authorization.
    3 If necessary, refer calls per IRM 21.3.5.4.1,"When to Prepare a Referral."
    4 To close the call:

    • Ensure that all issues have been addressed and the Practitioner has an understanding of the actions taken or being taken.

    • Provide any educational information (e.g., forms or pubs) requested by practitioner either by ordering or providing the internet address of where they can be obtained.

    • Thank the Practitioner for calling.

    Note:

    Follow PPS history items procedures ( see IRM 21.3.10.5.3) and address STAUP, if necessary.

    Note:

    Always provide the Practitioner with appropriate time-frames, when applicable.

  3. References - For information on:

    • Adjustment guidelines, see IRM 21.5.2.

    • Communication skills, see IRM 21.1.1.7.

    • Oral Statement Authority, see IRM 21.1.3.20.

    • Adjustment with Oral Statement, see IRM 21.5.2.4.2.

    • Increase in Oral Statement Ceiling, see IRM 20.1.1.3.5.3.

    • Oral Statement Ceiling Exceeded, see IRM 20.1.1.3.5.4.

21.3.10.3.3  (10-01-2007)
Inquiries, Responses and Time-Frames

  1. Send notification to the Practitioner when a case is sent outside PPS for all types of inquiries, except when a "hold" is on an account. In this case, the area to which the case is sent will respond to the Practitioner.

  2. If all of the required account adjustment information is provided by the Practitioner during the call then:

    1. Provide an immediate verbal response, and

    2. Send a confirmation notice or letter. Advise caller that a letter or notice will be sent within three to four weeks.

  3. For penalty abatement requests, and if Practitioner has Form 2848, Power of Attorney and Declaration of Representative, authorization, provide:

    • An immediate response, indicating whether penalty abatement was approved or denied,

    • A written notice as required on denials, and,

    • Instructions on how to appeal decisions for cases in which the penalty abatement is denied.

    • For more information on penalties, see IRM 20.1, Penalty Handbook

  4. When a penalty abatement request exceeds the Oral Statement Authority limits ( IRM 20.1.1.3.5.4, Oral Statement Ceiling Exceeded), advise the Practitioner:

    1. To fax a written request, or

    2. If the Practitioner is not able to fax the information at the time of the call, provide him/her with your specific office address which clearly identifies the correspondence as being sent to the PPS program.
      - If you do not receive the requested documents within 10 calendar days, call the practitioner.
      - Inform the practitioner that the case will be closed (unresolved) if requested documents are not received within 5 calendar days.
      -FAX unprocessed POAs and TIAs to the CAF function for input to the CAF file.
      -Maintain original specific use (e.g., line 4 on Form 2848) authorization POA and TIA with case files.

      Exception:

      Specific use documents for Civil Penalties (MFT's 13 and 55) are also sent to the CAF function for input to the CAF file. See IRM 21.3.7.11, Initial Processing.

  5. For Balance Due accounts inquires, first determine if the account is in Collection status 22 (ACS), or status 26 (RO). See table below:

    If the Balance Due Account... Then...
    Is in Collection, status 22 or 26, Follow procedures in IRM 21.3.10.5(3) & (4).
    Is not in Collection, Provide an immediate verbal response and address all balance due issues to ensure complete case resolution.

    • If the practitioner has all financial information available, PPS assistors will conduct a financial analysis and input non-streamlines installment agreements per IRM 5.19.1.4Analyze Taxpayer's Ability to Pay.

      Note:

      PPS assistors are limited to Installment Agreements no greater than $100,000 per IRM 5.19.1.5.4.1(3),Installment Agreement Overview.

  6. For inquiries concerning "holds" on accounts, provide an immediate verbal response by following the procedures in IRM 21.5.2.4.8, Notice Suppression.

    Reminder:

    PPS assistors provide no more than an eight cycle "hold" for a Reporting Agent to research and respond to a notice issue. Input fewer cycles if the issue can be resolved in less than eight cycles.

  7. If the Practitioner inquiry involves a payment tracer, see table below:

    If the payment… Then…
    Is located during the call, Provide an immediate verbal response.
    Requires extensive research, Refer to Hard Core Payment Tracer function. Follow steps in IRM 21.5.7.4.2. Advise that more research is needed and that a response will be issued within 30-60 days.

  8. For inquiries about a BMF balance due, see table below:

    If the BMF bal. due is for a Form… Then…
    W-2/94X discrepancy that meets tolerance or oral authority criteria, Provide an immediate verbal response.
    W-2/94X discrepancy that is subject to CAWR/FUTA procedures,

    1. Advise the Practitioner to write to the address on the notice for a response, or

    2. provide the CAWR fax number so Practitioner can send the information directly to CAWR.

    3. See also IRM 4.19.4 CAWR Reconciliation.

  9. For all other types of PPS inquiries, the PPS assistor (CSR) follows standard CSR procedures, if not otherwise instructed.

21.3.10.3.4  (10-01-2007)
Transcript Requests

  1. There are two types of transcripts, external and internal. Below are brief descriptions of each.

    • External: Example is MFTRA-X and RTFTP.

    • Internal: Example is TXMOD and RTVUE.

  2. Transcripts designed for external use do not require sanitization. You may provide external use transcripts to any authorized requestor. Managerial approval is not required.

    Note:

    Authorized requestors are entitled to information for the years and forms for which they either have a material interest or have been granted third party authorization ( IRM 21.3.3.4.1.12, Request for Record of Assessment and Certain internal Transcripts).)

  3. Transcripts designed for internal use require sanitization prior to providing them to a practitioner to ensure that no inappropriate disclosures are made.

  4. You must review all transcripts thoroughly, including MFTRA and TXMOD. Managerial approval is not required. However, if you have any concerns, see your lead or manager prior to providing them to a practitioner.

  5. If the caller requests a specific type of transcript (e.g., TXMODA), provide the sanitized transcript.

  6. Requests for internal use transcripts are processed according to guidelines provided in IRM 21.2.3.4.1.11, TDS Letters.

    Note:

    PPS employees are not required to send transcripts to Disclosure for review.

  7. If the caller does notrequest a specific type of transcript, probe to determine the needs of the caller and the use for the transcript. If possible, provide any external use transcript that meets the caller's needs. If the information needed is only found on internal use transcript types, provide the transcript only after it is properly sanitized.

    Note:

    If a specific type of transcript is requested that you feel should not be provided, offer another. But if the caller insists, provide the type requested: however, properly sanitized, if necessary.

  8. When fulfilling a request for an IDRS print or other internal use transcript, you must provide the full transcript, properly sanitized.

  9. You must delete any related data that is on the transaction code lines, or that may be on the lines following the transactions listed below, such as DIF and SERFE Score, and CRINV indicators. The freeze codes and transaction codes listed below must be removed from all transcripts and the DLNS, etc., relating to these codes must also be removed:

    • ≡ ≡ ≡

    • ≡ ≡ ≡

    • ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡

    • ≡ ≡ ≡

    • ≡ ≡ ≡ ≡

    Note:

    A transcript must be sanitized and photocopied prior to release to a caller. Mail the photocopy and destroy the original as "classified waste"

  10. You can provide the transcript only to authorized third parties. Refer to IRM 21.3.3.4.1.12, Request for Record of Assessment and Certain internal Transcripts, for information on full authority.

  11. You must provide all pages of the transcript, even if the page is blank. This is to ensure that the caller understands that all the requested information has been provided. For cases in Automated Collection Service (ACS), or assigned to a Revenue Officer (RO), PPS assistors can provide transcripts to authorized Practitioners regardless of the current account status. Do Not Discuss the Case (you may need to transfer). For further guidance see IRM IRM 21.3.10.5(3), Transfers and/or Referrals, and IRM 21.3.10.5(4), Transfers and/or Referrals.

  12. If the caller specifically requests an un-sanitized transcript, or, if after receipt, calls back and wants to know what was blacked out from the transcript that was sent, advise the caller that he/she can request that information only through the Freedom of Information Act (FOIA). The FOIA request must be filed with the servicing Disclosure Office. See IRM 21.1.3.17.1, Taxpayer Request for Disclosure of Information, and IRM 11.3.13, Freedom of Information Act.

    Note:

    Refer to IRM 11.3.1.10, Facsimile Transmission of Tax Information, for authorized disclosure rules about faxing sanitized documents.

  13. If the Practitioner:

    • Needs the transcript immediately, fax the transcript as soon as possible, or

    • Has a close deadline to meet, fax the transcript by close of business (COB).

    Reminder:

    COB varies by POD. COB is determined as the end of the last shift for a specific POD.

  14. For other Practitioner transcript requests, see the table below:

    If the request is for: Then:
    Ten or fewer modules, still active on IDRS, Provide transcripts by fax or letter within seven days.
    Ten or fewer modules in retention, Provide transcripts by fax or letter within two to four weeks.
    More than ten modules, Advise the caller to mail of fax Form 4506T using the General Instructions provided on page 2 of the form or to use TDS if eligible..
    Income verification for the past five years, Provide transcripts by fax or letter within seven days.
    Income verification for past six or more years, Use IRPTR if six years or less. Request WIRS, if more than six years. Advise that it may take up to 60 days.

    Note:

    PPS assistors may fax transcripts to a business location after normal business hours. A fax cover sheet must be used. Do not show any taxpayer information on the cover sheet. There are no requirements to verify that the Practitioners' employees are physically waiting at the fax machine at the time the fax is received. See IRM 11.3.1.10 (11), Facsimile Transmission of Tax Information.

21.3.10.3.5  (10-01-2006)
Transcript Request Messages

  1. The only messaging option on the PPS telephone contact line is a request for transcript(s). Practitioners may choose to leave a message for one or more transcript requests without speaking to a PPS assistor.

  2. If the message is complete, follow established procedures to service the transcript(s) request. See IRM 21.3.10.7, Returning Calls to Practitioners.

  3. Contact the Practitioner if the message does not have sufficient information to process. If unable to contact the Practitioner due to lack of information, follow the local classified waste procedures. See IRM 21.3.10.7, Returning Calls to Practitioners, for information on returning calls.

  4. If the taxpayer's TIN is known, input a control base within two days, using the following codes:

    1. status code "C" , if the message has been worked.

    2. category code "PPPI" , if the message is closed on the same day it is received.

    3. activity code "ACB/QNOTE" , if unable to contact the Practitioner for clarification after two attempts.

  5. Send a confirmation letter or notice and advise caller that a letter or notice will be sent within three to four weeks

  6. Messages not worked within the prescribed time frames go into regular correspondence work. Change the Organization Function/Program (OFP) code and the category code from the current code to the appropriate correspondence code. See IRM 21.3.10.5.1, Call Transfers/Written Referrals, for more information on handling written requests.

21.3.10.3.6  (10-01-2006)
Commonly Accessed Topics

  1. The table below lists commonly accessed topics and corresponding links or locations.

    Topic Link/Location
    Penalty Handbook IRM 20.1
    Freedom of Information Act IRM 11.3.13
    Tax law

    • IMF Tax Law toll-free line: 1-800-829-1040

    • BMF Tax Law toll free line: 1-800-829-4933

    • http://serp.tcc.irs.gov/TTGuide/TTGuide.jsp.
    Practice before IRS and POA

    • Circular 230, Regulations Governing Practice Before the Internal Revenue Service

    • Pub. 216, Conference and Practice Requirements

    • Pub. 470, Limited Practice Without Enrollment

    • Pub. 947, Practice Before the IRS and Power of Attorney.

    Form 8821, Tax Information Authorization Instructions for Form 8821, Tax Information Authorization
    Form 2848, Power of Attorney and Declaration of Representative Instructions for Form 2848, Power of Attorney and Declaration of Representative

21.3.10.4  (10-01-2007)
Electronic Account Resolution (EAR)

  1. Electronic Account Resolution (EAR) is an electronic application which enables registered Practitioners to correspond with IRS about clients' accounts, via the Internet using a secure mailbox

  2. A Practitioner who uses e-Services products must be a registered Electronic Return Originator (ERO), and file five (5) or more accepted electronic IMF or BMF tax returns in a calendar year.

  3. A Reporting Agent (RA) who uses e-Services products must have a Form 8655, Reporting Agent Authorization, and an e-file application in accepted status on file with the IRS.

  4. Program specifics are:

    • ERO/Practitioner must have a Power of Attorney (POA) on file.

    • RA must have a Form 8655, Reporting Agent Authorization, on file.

    • ERO/Practitioners, and RAs may access the system any time, via the internet

    • ERO/Practitioners, and RAs can select one or multiple e-Inquiries for the same taxpayer/client.

    • e-Inquiries are assigned from the EAR inventory and worked by Practitioner Priority Service (PPS) assistors.

    • e-Inquiries are routed to designated sites, based on IMF/BMF skills and next available assistor.

    • EAR Inquiries must pass a Centralized Authorization File (CAF) or Reporting Agent File (RAF) check before they are transferred to the Desktop Integration (DI).

      Note:

      The first form and tax period added to a practitioner EAR inquiry is validated against the CAF for authorization. Each subsequent form and tax period entered in the same inquiry is not checked. Therefore, PPS assistors must manually review CAF authorizations for any periods entered on the inquiry that show CAF status "unchecked" or are referenced only within the inquiry problem description.

      Each form and tax period added to a Reporting Agent EAR inquiry is validated against the RAF. Therefore, it is not necessary for PPS assistors to do any additional verification unless the taxpayer EIN, form, or tax period in question is only referenced within the inquiry problem description.

    • PPS Assistors only handle account issues.

    • PPS Assistors follow correspondence/paper IRM guidelines when working an e-Inquiry issue.

    • The Services has three (3) business days to respond to an inquiry

    • DI delivers, controls, manages and reports inventories.

    • Tax law issues are handled by the regular toll-free lines.

  5. When answering an e-Inquiry, follow IRM 21, Customer Account Services, guidelines. EAR is only a means to receive and respond to Practitioners'/RAs e-Inquiries. It does not replace or otherwise override any established IRM case processing or IDRS procedures.

  6. The category codes used on IDRS is Electronic Account Resolution Control (EARC). Workload types and IRM references are listed in the table below:

    Workload Type IMF - Reference BMF - Reference
    Notices IRM 21.3 IRM 21.3