Part 21. Customer Account Services

Chapter 1. Accounts Management and Compliance Services Operations

Section 2. Reference Materials Overview

21.1.2  Reference Materials Overview

Manual Transmittal

August 31, 2012

Purpose

(1) This transmits revised IRM 21.1.2, Accounts Management and Compliance Services Operations - Reference Materials Overview.

Material Changes

(1) Numerous editorial changes made throughout.

(2) IPU 12U0610 issued 03/19/2012 for IRM 21.1.2.2(2) providing additional reference for Liability Collection.

(3) IRM 21.1.2.4.1 renamed section title.

Effect on Other Documents

IRM 21.1.2 dated September 16, 2011 (effective October 1, 2011) is superseded. Interim procedural update (IPU) 12U0610 (issued 03/19/2012) has been incorporated into this IRM.

Audience

All IRS employees, in Business Operating Division (BOD) sites, who are in contact with taxpayers by telephone, correspondence, or in person.

Effective Date

(10-01-2012)

Ivy S. McChesney
Director, Accounts Management
Wage and Investment Division

21.1.2.1  (10-01-2011)
Overview

  1. The various reference materials mentioned in this section of IRM 21, Customer Account Services, Chapter 1, Accounts Management and 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  (03-19-2012)
Internal Revenue Manual (IRM) 21 Purpose

  1. The purpose of the 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)

    • Compliance Services Collection Operations (CSCO) (only IRM 21 references noted in IRM 5.19, Liability Collection)

    • Correspondence Examination (CORR)

    • Customer Accounts Services (CAS)

    • Federal Unemployment Tax (FUTA)

    • Field Assistance (FA)/Taxpayer Assistance Centers (TAC)

    • Notice Review

    • Taxpayer Advocate Service (TAS) Case Advocates

    • Taxpayer Education

    • Taxpayer Relations (TPR)

    • Toll Free Call Sites

  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  (10-01-2011)
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).

      Note:

      IRM subsections can be taken to Subsection 5 level if needed, e.g., IRM 22.30.1.4.2.5.2.1, Laptop Follow-Up Actions

    2. 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:

    In IRM reference 21.1.2.4; 21 is the part number, 1 is the chapter number, 2 is the section number, and 4 is the subsection number.

  3. Customer Service Representatives (CSRs) must become familiar with IRM 21, Job Aids for IRM 21, Interactive Tax Law Assistant (ITLA), the Probe and Response Guide (P & R), the Telephone Transfer Guide (TTG) and related IRS reference materials.

21.1.2.2.2  (10-01-2011)
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 Feedback 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 21SERP 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 interim procedural updates (IPUs).

    • IPUs are announced on the Daily Newsflash.

    • Each IPU is assigned a number and identifies the intended audience and applicable Master File.

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

    • IPUs are numbered consecutively through the calendar year.

    • At the end of the calendar year IPUs are maintained on the current IRM until a new IRM is republished and effective.

  7. You can view responses to SERP Feedbacks via the "Feedback" link located on the bottom of the SERP home page or with the "Feedback" button located at the top of most IRM pages.

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

    • For Forms - IRM 1.17.2, Publishing Management, for instructions

    • For Letters and Notices - IRM 25.13.1.2.1, Requests for New and Revised Taxpayer Correspondence Products

    • Notices - Use Form 1767

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

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

  9. Changes for typographical, printing errors in text or procedure and/or system changes must be made via SERP feedback.

21.1.2.2.3  (10-01-2011)
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 (BOD) and the intended audience.

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

    • Alerts are numbered consecutively through the calendar year.

    • At the end of the calendar year, the previous year's Alerts can be accessed through 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, Interactive Tax Law Assistance (ITLA) and Probe and Response Guide (P & R Guide), 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  (10-01-2012)
Multi-Functional IRMs

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

    • IRM 20.1.1 - Penalty Handbook - Instructions to compute, assess, and abate penalties.

    • IRM 20.2.1 - Interest - Instructions to compute and assess interest.

    • IRM 1.2.40 through IRM 1.2.64 - Delegations of Authority - All existing authorities delegated by the Commissioner, Deputy Commissioners, and Taxpayer Advocate Service, and the business operating divisions.

    • IRM 13.1.1 -Taxpayer Advocate Service - Guidance for the Taxpayer Advocate Service.

    • IRM 2.7.1 - 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 11.3.1 - Disclosure of Official Information - Instructions, guidelines, and procedures to comply with the disclosure laws under which IRS must operate.

    • IRM 21.3.3 - Incoming and Outgoing Correspondence Letters - Instructions to receive, prepare, and handle correspondence.

    • IRM 10.2.1 - Physical Security Programs - Security guidelines for tax information and property that requires more than "normal protection" against disclosure, loss, damage or destruction.

    • IRM .3.13.5.27.1 - Procedures on Completing an Address Update/Change due to Oral Statements/Telephone Contact - Instructions on address changes for spouses.

    • IRM 3.21.263 - IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS) - Provides instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number.

    • IRM 10.8.1 - Policy and Guidance - Provides guidance to all security related polices for protection for all information related systems.

    • IRM 10.8.2 - IT Security Roles and Responsibilities - Establishes IT security roles and responsibilities.

21.1.2.3.2  (10-01-2011)
Tax Publications

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

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

    • Publication 17 - Your Federal Income Tax for Individuals

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

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

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

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

    • Publication 225 - Farmer's Tax Guide

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

    • Publication 531 - Reporting Tip Income

    • Publication 535 - Business Expenses

    • Publication 547 - Casualties, Disasters, and Thefts

    • Publication 584 - Casualty, Disaster and Theft Loss, Workbook (Personal-Use-Property)

    • Publication 587 - Business Use of Your Home

    • Publication 590 - Individual Retirement Arrangements (IRAs)

    • Publication 926 - Household Employer's Tax Guide-For Wages Paid in 2012

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

    • Publication 970 - Tax Benefits for Education

21.1.2.3.3  (10-01-2011)
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 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 1437 - Procedures for the 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts

    • Publication 1438 - File Specifications, Validation Criteria and Record Layouts for the 1041, e-file, U.S. Income Tax Return for Estates and Trusts for tax..

    • Publication 1474 - Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors

    • Publication 3112 - IRS e-file Application and Participation

    • Publication 3611 - e-File Electronic Payments Brochure

    • Publication 3823 - Employment Tax e-file System Implementation and User Guide

    • Publication 4162 - Modernized e-File Test Package for Forms 1120/1120S/1120F/7004

    • Publication 4163 - Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164 - Modernized e-File Guide for Software Developers and Transmitters

    • Publication 4205 - Modernized e-File Test Package for Exempt Organization Filings

    • Publication 4505 - Modernized e-File Test Package for Forms 1065/1065-B

    • Publication 4521 - e-file in 2012 Brochure

    • Publication 4594 - Modernized e-File Test Package for Forms 2290, 8849 and 720

21.1.2.3.4  (10-01-2011)
IDRS Reference Material

  1. The following IRMs/documents explain the IDRS:

    • IRM 2.3 - Integrated Data Retrieval System (IDRS) Terminal Responses - Instructions for Command Codes.

    • IRM 2.4 - Integrated Data Retrieval System (IDRS) Terminal Input - Instructions for Input of Entity and Tax Account Transaction Codes.

    • IRM 2.8.1 - Audit Information Management System (AIMS) - Introduction to AIMS REALTIME Processing.

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

21.1.2.3.5  (10-01-2011)
Probe and Response Guide

  1. The ITLA/P & R Guide enhancements are designed for you to use when responding to telephone tax law inquiries on the topics covered in the guides. For written inquiries, the guide is also a good reference tool. Field Assistance uses ITLA and the Publication Method for all in scope tax law inquiries. Refer to IRM 21.3.4.3.6, Tax Law Assistance, for more information. ITLA enhancements are available for use on the SERP.

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

  3. ITLA topics are organized in crosswalks as follows:

    • For Field Assistance alphabetically or by category.

    • For Accounts Management-alphabetically or by Aspect application number.

21.1.2.3.6  (10-01-2011)
Telephone Transfer Guide (TTG)

  1. The TTG is designed to assist you in making the correct decision when you must transfer a call to another application on Aspect.

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

21.1.2.3.7  (10-01-2011)
Post of Duty (POD) List

  1. The Post of Duty Listing and Job Aid is accessed via SERP - Who/Where.

  2. The Post of Duty Listing and Job Aid contains Campus and local office addresses located in each state, Washington, D.C., and Puerto Rico.

  3. In addition to POD addresses the following contact information, while not all inclusive, can also be found in the Post of Duty Listing and Job Aid:

    • ACS

    • EIN assignment

    • Insolvency

    • Installment Agreement

    • Lien Payoff/Release

    • Taxpayer Advocate Services (TAS)

21.1.2.3.8  (10-01-2011)
Technical Communication Documents (TCDs)

  1. Use TCDs in conjunction with the IRM when you respond to telephone, in-person, and paper inquiries.

  2. TCDs condense IRM procedures and consolidate technical information from the IRM and various other sources such as the ITLA/P & R Guide, 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, ITLA/P & R Guide, IRS publications, related topics, and other references.

  4. You can locate TCDs on the Intranet via SERP under the IRM Supplements tab.

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

    • Account Resolution

    • Authentication/Disclosure

    • Balance Due/IA

    • Delinquent Filers

    • Credits/Deductions

    • e-File

    • EIN

    • Filing Information

    • International

    • Payments

    • Penalty

    • Refund

    • Statute

  6. 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  (10-01-2011)
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  (10-01-2012)
Submission Processing, Agency-Wide Shared Services (AWSS) and Electronic Performance Support System (EPSS)

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

    • IRM 1.15.1 - The Records Management Program - The RIM program provides practices and techniques in the creation, maintenance, retrieval, preservation and disposition of all 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 - Business Master File (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 - Individual Master File (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, and Enterprise Computing Center, Detroit (ECC-DET).

    • 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  (10-01-2011)
Unpostable lRMs

  1. The following IRMs provide information, guidelines, and procedures to resolve unpostable conditions:

    • IRM 3.12.32 - General Unpostables - General information for the Generalized Unpostable Framework (GUF)

    • IRM 3.12.166 - EPMF Unpostables - Provides information on working unpostables.

    • IRM 3.12.179 - Individual Master File (IMF) Unpostable Resolution - Provides information on IMF and Payer Master File (PMF) unpostables.

    • IRM 3.12.278 - Exempt Organization (EO) Unpostable Resolution - Provides EO unpostable instructions for correcting EO return unpostable to allow to post to Master File.

    • IRM 3.12.279 - BMF/CAWR/PMF Unpostable Resolution - Identifying unpostable transactions/conditions that are not compatible with existing master file data or normal Submission Processing Campus operating procedures and their resolution.

    • IRM 21.5.5 - Account Resolution Unpostables - General instructions for resolving unpostable tax account conditions.

21.1.2.4.3  (10-01-2011)
Accounting IRMs

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

    • IRM 3.0.273 - Administrative Reference Guide - Supplement to IRM Part 3 sections.

    • IRM 3.17.46 - Automated Non-Master File Accounting - Provides instructions for processing tax information to the Automated Non-Master File by the Accounting function in the Cincinnati Submission Processing Campus.

    • IRM 3.17.79 - Accounting Refund Transactions - Provides procedural and processing instructions to Accounting Operations to approve, schedule and certify refunds.

    • IRM 3.17.220 - Excess Collections File - Provides technical instructions to be used by Accounting Technicians when receiving and adding records to the Excess Collections File (XSF).

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

    • IRM 3.17.277 - Electronic Payments - Instructions for Ogden Submission Processing Center Accounting Branch to operate the Electronic Federal Tax Payment System (EFTPS).

21.1.2.4.4  (10-01-2011)
International IRMs

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

    • IRM 21.8.1 - IMF International Adjustments - Used by Tax Examiners, CRS's and TRR's in Accounts Management to process International IMF adjustments .

    • IRM 21.8.2 - BMF International Adjustments - Used by Tax Examiners, CSR's and TRR's in Accounts Management to process International BMF adjustments .

    • IRM 21.8.3NMF International Adjustments - Used by Tax Examiners, CSR's and Tax Law Specialist (TLS) in Accounts Management to process International NMF adjustments.

    • IRM 21.8.3.1.2 - Forms 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return - Instructions on filing Form 1120-IC-DISC.

21.1.2.4.5  (10-01-2011)
Liability Collection IRMs

  1. The following IRMs provide instructions for securing delinquent returns and assisting with balance due inquiries.

    • IRM 5.19.1 - Liability Collection - Balance Due - Provides procedures for Campus processing of Balance Due Accounts where "Can't Pay", "Won't Pay" and "Can Pay Later" have been indicated by the taxpayer.

    • IRM 5.19.2 - Liability Collection - Return Delinquency - Contains information for working Returns Delinquency Responses and has been created for use in Compliance Services and Accounts Management.

    • IRM 21.3.12 - Taxpayer Contacts - Accounts Management IMF Balance Due Telephone Contacts - Provides procedures for telephone contacts of balance due.


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