21.2.1  Systems

Manual Transmittal

August 29, 2013

Purpose

(1) This transmits revised IRM 21.2.1, Systems and Research Programs - Systems.

Material Changes

(1) Editorial changes were made throughout IRM 21.2.1. The web addresses, IRM and legal resources were checked and corrected, where necessary..

(2) IPU13U0677 issued 04-03-2013 IRM IRM 21.2.1.40(4) & (5) & (6) & (7) - Updated instructions for accessing Electronic File Payments (EFP).

(3) IPU13U0677 issued 04-03-2013 IRM 21.2.1.50 - Updated instructions for accessing Electronic File Payments (EFP).

(4) IPU13U0677 issued 04-03-2013 IRM 21.2.1.48.4(7) - Clarified that WorldPay US, Inc. may be identified as Value Payment Systems on toll free Live Operator Line.

(5) IPU13U0587 issued 03-22-2013 IRM 21.2.1.40 - Updated references for identity theft action codes.

(6) IPU13U0587 issued 03-22-2013 IRM 21.2.1.40.1 - Updated references for identity theft action codes.

(7) IPU13U0587 issued 03-22-2013 IRM 21.2.1.48.4 - Added note for providing irs.gov web addresses.

(8) IPU13U0371 issued 02-19-2013 IRM 21.2.1.40 - Updated procedures for prior year AGI and SSP on Identity Theft Accounts.

(9) IPU13U0371 issued 02-19-2013 IRM 21.2.1.47 - Added notes for weekend and holiday payment due dates.

(10) IPU 13U0371 issued 02-19-2013 IRM 21.2.1.48.4 - Updated credit or debit card service providers.

(11) IPU 13U0371 issued 02-19-2013 IRM 21.2.1.22 - Updated 2013 electronic filing start date.

(12) IPU 12U1841 issued 11-16-2012 IRM 21.2.1.43 - Removed procedures for filing Form 8633.

(13) IPU 12U1841 issued 11-16-2012 IRM 21.2.1.44 - Removed procedures for filing Form 8633.

(14) IPU 12U1841 issued 11-16-2012 IRM 21.2.1.45 - Removed procedures for filing Form 8633.

(15) IPU 12U1841 issued 11-16-2012 IRM 21.2.1.22 - Updated beginning time period for e-filing a Form 1040 MeF return for processing year 2013.

(16) IPU 12U1841 issued 11-16-2012 IRM 21.2.1.48.4 - Added procedures to advise taxpayer of convenience fees.

(17) IPU 12U1727 issued 10-15-2012 IRM 21.2.1.35 - Added eAuthentication references.

(18) IPU 12U1727 issued 10-15-2012 IRM 21.2.1.62 - New section added for eAuthentication. Note: this section renumbered to 21.1.2.61.

(19) IPU 12U1727 issued 10-15-2012 IRM 21.2.1.56.2 - Section rewrite for getting started using Free File fillable forms.

(20) IPU 13U0796 issued 04-24-2013IRM 21.2.1.52 - Clarified procedures for accessing the Electronic Tax Law Assistance (ETLA) Application.

(21) IPU 13U0796 issued 04-24-2013 IRM 21.2.1.40 - Corrected paragraph reference.

(22) IPU 13U1017 issued 06-03-2013 IRM 21.2.1.40.1 - Added transfer extension for callers requiring assistance in Spanish

(23) IRM 21.2.1.2.1 - Added paragraph (3) to explain breakdown by entity/Tax modules. Removed entity descriptions in paragraph (4).

(24) Added IRM subsection 21.2.1.2.2 - Describes entity modules.

(25) IRM 21.2.1.3 - Reordered information in tax module descriptions, removed entity module details to add to previous section.

(26) IRM 21.2.1.4 - Modified text to clarify CADE 2 as the current CADE version.

(27) IRM 21.2.1.2.5 - Add paragraph to explain how long Unpostables are accessible via CC UPTIN.

(28) IRM 21.2.1.2.6 - Retitled section to EIN Research and Assignment System (ERAS).

(29) IRM 21.1.5.1 - Add paragraph to explain alternate method for obtaining ANMF transcripts.

(30) IRM 21.2.1.8 - Added paragraph to refer to new Branded Prescription Drug (BPD) accessible through AMS.

(31) IRM 21.2.1.8.1 - New section added Branded Prescription Drug (BPD) inventory and procedures.

(32) IRM 21.2.1.5.2 - Added second paragraph to explain NMF Account information.

(33) IRM 21.2.1.11.1 - Added paragraph to explain use of CC IMFOR.

(34) IRM 21.2.1.12.2 - Detailed which tax forms Reporting Agents are allowed to file and address for taxpayers.

(35) IRM 21.2.1.22 - Updated to included bullets reflecting that MeF will begin accepting Employment Tax and Estate and Trust returns in January, 2014.

(36) IRM 21.2.1.26 - Re-fomatted explanation into 3 paragraphs to more clearly explain VCR procedures.

(37) IRM 21.2.1.30 - Added new bullet describing Where's My Amended Refund (WMAR) application.

(38) IRM 21.2.1.35(3) - Removed specification that MAR report could be requested for a specified date.

(39) IRM 21.2.1.36 - Changed title of section to reflect ICCE Payment Report. Clarified parameters of the report.

(40) IRM 21.2.1.41 - increased the number of e-file states to 40 and added New York City. Also updated to reference Modernized e-File (MeF) system. Updated time frame for acknowledgement for Federal returns to five minutes to two hours.

(41) IRM 21.2.1.42 - Retitled and reformatted paragraph to add AARP/FSA sites. Replaces procedures previously described in 21.2.1.59.

(42) IRM 21.2.1.42 - Updated name of Federal Tax Administration (FTA) to Federal Tax Collection Service (FTCS).

(43) IRM 21.2.1.42.1(2) - Added subsection to describe e-filing through VITA/TCP/AARP/FSA.

(44) IRM 21.2.1.48.1 - Added forms 941-PR, 941-SS, 940-PR, to list.

(45) IRM 21.2.1.48.4(16) - Add four new voucher forms to the list.

(46) IRM 21.2.1.54 - Added bullet specify the at taxpayer requests for transcript will be forwarded to the taxpayer's address of record.

(47) IRM 21.2.1.55(3) - Removed 2nd and 3rd bullets," Disclosure Authorization (DA)" and "Electronic Account Resolution (EAR)" . IRM 3.42.8 states these products will be retired as of 08/11/13

(48) IRM 21.2.1.56 - updated to specify that Free File services are sponsored by Free File Alliance. Updated maximum income allowed for Free File to $58,000 maximum income allowed for Free File to $58,000, clarified language in benefits bullet list in par (4)..

(49) IRM 21.2.1.56.1 - Updated.

(50) IRM 21.2.1.56.2(12) - Updated to remove instruction to transfer to CSR with RDD access. Specified transfer extensions for CSRs lacking account skills.

(51) IRM 21.2.1.56.2(13) - Updated the link to the document explaining the formatting of the Submission ID.

(52) IRM 21.2.1.59. - QPID application is obsolete, section is unnecessary and has been removed.

(53) IRM 21.2.1.57.1(2) - bullet 3 has been removed. Reference has been obsoleted.

(54) IRM 21.2.1.60(4) - added bullet explaining that taxpayers can use Online Payment Application (OPA) to input pre-assessed agreement for proposed assessments.

(55) IRM 21.2.1.60(8) - added bullet explaining authentication procedures must be followed for inputting pre-assessed agreements with OPA.

(56) IRM 21.2.1.61 - Added new paragraph with instructions for taxpayers inputting pre-assessed agreement. Updated paragraph (9) to explain that POA may use Contact ID or Signature date of the 2848 for verification purposes.

Effect on Other Documents

IRM 21.2.1, .Systems and Research Programs - Systems dated September 07, 2012 is superseded. The following IRM Procedural Updates (IPU) 12U1727 (dated October 15, 2012), 12U1841 (dated November 16, 2012), 13U0371 (dated February 19, 2013), 13U0587 (dated March 22, 2013), 13U0677 (dated April 3, 2013), 13U0796 (dated April 24, 2013), and 13U1017 (dated June 3, 2013) are incorporated into this IRM.

Audience

These instructions are intended for all employees within LMSB, SBSE, TEGE and W&I Business Operating Divisions, who work with or have a need to know about systems/files/processes.

Effective Date

(10-01-2013)

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

21.2.1.1  (08-14-2009)
Overview

  1. The IRS uses a network of tax account and information systems to maintain communication with and service to the taxpaying public. This section gives condensed descriptions and explanations of many of the systems, data bases, files and processes used or researched by Customer Account Services (CAS) employees. Although this list is not all inclusive, these systems are used to:

    • file tax returns,

    • process tax returns,

    • process information returns,

    • issue notices, refunds, letters,

    • store and retrieve return information,

    • process adjustments to information,

    • provide information for other official processes.

  2. Customer Service Representatives (CSRs), Tax Examiners (TEs) and other IRS employees need both a general understanding of the systems and the ability to research for more specific information when needed, using these and other systems.

  3. Some of the systems that store and retrieve tax account information follow. See Document 6209, IRS Processing Codes and Information, for information on all systems, files and command codes.

    Systems That Store and Retrieve Tax Account Information
    System IRM Reference
    ACS - Automated Collection System IRM 21.2.1.23.
    AUR - Automated Under-reporter IRM 21.2.1.24.
    CADE2 - Customer Account Data Engine IRM 21.2.1.4.
    CFOL - Corporate Files On-line IRM 21.2.1.11.
    eFS - e-File Services IRM 21.2.1.38.
    AMS - Account Management Service IRM 21.2.1.8.
    IDRS - Integrated Data Retrieval System IRM 21.2.1.3.
    Master File IRM 21.2.1.2.
    ICCE - Integrated Customer Communications Environment IRM 21.2.1.28.

21.2.1.2  (10-01-2011)
Master File

  1. The Master File (MF), the official repository of all taxpayer data extracted from magnetic tape records, paper and electronic tax returns, payments, and related documents, is maintained at Enterprise Computing Center - Martinsburg (ECC-MTB) and /or Enterprise Computing Center - Memphis (ECC-MEM).

  2. The Master File contains several parts, including:

    • Individual Master File (IMF) currently being replaced by CADE2

    • Business Master File (BMF)

    • Employee Plans Master File (EPMF)

    • Exempt Organizations/Business Master File (EO/BMF)

    • Information Returns Master File (IRMF)

    • Payor Master File (PMF)

  3. Most of the Master File parts are analyzed and updated weekly as follows:

    • Transactions, notices, and reports are generated at the campus.

    • Information is sent to other national files and to the campuses.

      Note:

      See IRM 21.2.1.4 , Customer Account Data Engine for information about CADE2.

21.2.1.2.1  (01-04-2012)
Taxpayer Accounts

  1. Taxpayer account data is stored in various Master File parts, depending on the type of return filed. Master File records are considered the official control records for all taxpayer accounts.

  2. Taxpayer accounts are identified in the Master File by the Taxpayer Identification Number (TIN). The TIN for:

    1. An individual or a sole proprietor, is the taxpayer’s Social Security Number (SSN),

    2. An alien not eligible for an SSN, is the IRS Individual Taxpayer Identification Number (ITIN),

    3. Adoption purposes, is the Adoption Taxpayer Identification Number (ATIN), and,

    4. A business entity, is the Employer Identification Number (EIN).

  3. Each Taxpayer Account contains two types of modules: entity modules and tax modules.

  4. Each return and subsequent transaction document relating to an account is assigned a Document Locator Number (DLN). Refer to Document 6209 Section 4.2, DLN Composition for a complete explanation of the DLN. Such transactions may appear on entity or tax modules.

21.2.1.2.2  (10-01-2013)
Entity Modules

  1. Each Master File account has a section called the Entity Module, which contains:

    • Taxpayer’s name control (first four letters of last name/corporate name)

    • Current address and postal ZIP code

    • Taxpayer’s filing requirements

    • Area, Territory and office responsible for taxpayer’s account

    • Filing status, spouse’s name and TIN for Individual Master File (IMF/CADE2) accounts

    • Date of establishment and fiscal year ending date for BMF accounts

    • Plan Section for Employee Plan Master File (EPMF) accounts

    • EO Section for Exempt Organization/Business Master File (EO/BMF) accounts

21.2.1.2.3  (10-01-2011)
Tax Modules

  1. A tax module is a record of tax data for a specific taxpayer covering one return for one tax period.

  2. A tax module is identified by a TIN, Master File Tax Account Code (MFT) and tax period.

  3. Master File Tax (MFT) Codes identify the specific types of return/account and Transaction Codes (TC) identify the types of transactions posted to accounts.

    1. Each tax form is assigned a Master File Tax (MFT) Code. e.g. MFT 30 identifies most 1040 series returns.

    2. Refer to Document 6209, Section 4.8, Master File and Non-Master File Tax Account Codes for MFTs assigned to other returns.

  4. Every transaction must contain a Transaction Code (TC) to maintain accounting control of debits and credits and to post the transaction to the Master File. See Document 6209, Section 8A.2, Transaction Codes for an explanation of these codes.

21.2.1.2.4  (01-04-2012)
Transactions Codes

  1. Transaction Codes (TC) record specific types of actions (e.g., debits, credits, etc.) onto the accounts/module. See Document 6209, Section 8A.2,Transaction Codes for an explanation of these codes.

  2. Some transaction codes indicate action on the Entity Module only, (e.g., TCs 149 or smaller).

  3. When posted to tax modules, some transaction codes produce neither a debit nor a credit. Although this list is not all inclusive, these transaction codes may:

    1. Prevent credits from refunding

    2. Prevent credits from offsetting

    3. Delay subsequent notices and other computer outputs

    4. Cause information documents to be generated

    5. Contain item adjustment information

    6. Set Freeze Conditions

21.2.1.2.5  (10-01-2006)
Unpostable Transactions

  1. Most transactions post to the Master File successfully. Those that fail are called "unpostables" . These transactions are then:

    1. Rejected to the unpostable tape; and,

    2. Returned to the Campus for resolution of the unpostable conditions.

  2. IMF/Unpostables involving TC 84X are found in the Refund Information File (RFIF). All others are found using CC ENMOD, CC TXMOD and CC UPTIN.

  3. BMF Unpostables are found using CC ENMOD, CC TXMOD and CC UPTIN as Unpostable Codes (UPC).

  4. Closed unpostables will appear on CC UPTIN until 90 days after the unpostable is closed.

21.2.1.2.6  (08-14-2009)
EIN Research and Assignment System (ERAS)

  1. The EIN Research and Assignment System (ERAS) was designed to process requests for Employer Identification Numbers (EINs).

  2. The process begins with the receipt of a:

    • Request for EIN from Online EIN Assistant

    • Request from Form SS–4, Application for Employer Identification Number, or request received from the Business and Specialty Tax Line

    • Return filed without an EIN

    • Return filed that includes a change of business

  3. Taxpayer entity information is input to the IDRS system via the CC ESIGN screen, which sets up a new account on the IDRS database and issues a unique EIN. CC BSIGN is used to give a block of EINs to an institution for assignment to estates and trusts in their care.

  4. A notice is mailed to the taxpayer informing them of their assigned EIN and a record of the new account is sent to update the Master File.

    Note:

    Additional information describing when and how to assign a new EIN can be found in IRM 21.7.13, Assigning Employer Identification Numbers (EINs).

21.2.1.3  (10-01-2006)
Integrated Data Retrieval System (IDRS)

  1. The Integrated Data Retrieval System (IDRS) accesses Master File account information using IDRS Command Codes (CCs). Through wide-area networks, IDRS accesses:

    • Corporate Files On-Line (CFOL)

    • Files residing at the computing centers

    • Taxpayer Information Files (TIF)

  2. IDRS provides the means to:

    • Take control of and take action on cases

    • Request and receive printouts of modules

    • Research accounts

    • Research or extract from Master File tapes

    • Issue letters to taxpayers

21.2.1.3.1  (10-01-2011)
IDRS Security

  1. The IDRS Security System provides protection for both taxpayers and the employee user. Taxpayers must be protected from:

    • Unauthorized disclosures of account information

    • Unauthorized changes of account information

    • Unauthorized accesses (UNAX) to account information

  2. The IDRS Security Program developed a new IDRS SINON method that eliminates the need for the user to enter their own SSN when signing onto IDRS. Effective August 1, 2010, IDRS users may use their Standard Employee Identification Number. (SEID) instead of their SSN when using CC SINON to access IDRS.

  3. A user, with an open IDRS session, who is inactive for 120 minutes is systemically signed off of IDRS. A screen message notifies the user that he/she is signed-off of IDRS. Users with systemic sign-off may sign back onto IDRS.

    1. A user who wants to prevent a systemic sign-off may return to IDRS, clear the IDRS screen, and press the transmit key to restart the 120 minute count-down.

    2. A user who expects to be away from his/her workstation for less than 120 minutes may either sign-off of IDRS or activate his/her workstation's password protected, screen-saver locking feature by pressing Control/Alt/Delete, then selecting the "Lock Computer" button.

    3. A user who expects to be away from his/her workstation for 120 minutes or more must sign-off IDRS.

    4. The IDRS security system replaced the report of the sign-off/sign-on percentages with a monthly count of IDRS systemic user sign-offs.

    5. Managers are required to advise users, with 15 or more systemic sign-offs for the month, of the need to properly sign-off when away from their workstations.

    6. IDRS allows users to sign-off IDRS using the F12 function key, then Page Up or XMIT.

21.2.1.3.2  (10-01-2011)
Authorized IDRS Access

  1. You are permitted to access only those tax modules required to accomplish your official duties.

  2. You may access another IRS employee’s account information the same as any other taxpayer, when:

    1. An inquiry is received in writing or by telephone, and

    2. You do not know the employee.

    Caution:

    If you know the employee making the account inquiry, you must refer the case/contact to your manager. Prepare Form 4442, Inquiry Referral. Do not use an e-4442 via AMS because this requires you to access the employee's SSN.

  3. All actions taken on IDRS, both authorized and unauthorized, are recorded for an audit trail of that user.

    Note:

    See also IRM 21.1.3.8,Inquiries from IRS Employees for information concerning Form 11377, Taxpayer Data Access (UNAX).

21.2.1.3.3  (10-01-2010)
Unauthorized IDRS Access

  1. Any employee who willfully accesses tax information (computer or paper) without authorization has committed an illegal act and is subject to criminal prosecution and disciplinary action up to and including removal from the Service.

  2. Immediately refer all information on potential unauthorized access to taxpayer information directly to the Treasury Inspector General for Tax Administration (TIGTA).

  3. Two federal Statutes specifically address unauthorized accesses:

    • Title 18 USC 1030

    • Title 26 USC 7213 A

21.2.1.3.4  (10-01-2010)
IDRS Retention Criteria

  1. An account is retained on IDRS as long as activity exists as outlined in IRM 2.9.1.13," IDRS Module Retention Criteria for the TIF."

  2. After three weeks with no activity, the account is removed from IDRS.

21.2.1.3.5  (10-01-2010)
IDRS Message File

  1. Use Command Code (CC) MESSG to display the information on the IDRS message file.

  2. Campus Information System (IS) employees use the IDRS message file to alert users of problems with local IDRS files and to share pertinent information.

  3. The information may pertain only to local systems or to problems experienced by all sites.

  4. CC MESSG will route the CSR to his/her Campus. If you want to view another campus, then you would need to use CC MESSG and the campus location code (e.g. MESSG@08).

  5. Some campuses use the message file to issue IDRS bulletins or local decisions.

  6. The file advises users of changes in IDRS letters.

  7. It also alerts Customer Service sites to the volumes of special notices mailed to taxpayers that may cause an unscheduled increase in taxpayer contacts.

  8. The file may also show Campus IDRS profiles and telephone numbers and Campus PO Box listings.

21.2.1.4  (01-04-2012)
Customer Account Data Engine 2 (CADE 2)

  1. The Customer Account Data Engine (CADE) system is the cornerstone of the IRS' modernization program; CADE 2 is the most updated version. It is incrementally replacing the IRS' tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE 2 is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized system based on a segmented approach whereby the simplest accounts are moved first (e.g., 1040EZ accounts), followed by increasingly complex taxpayer accounts with each new phase. CADE 2 operates in current production environment and CADE accessible accounts can be displayed on Command Code IMFOL.

  2. Some of the benefits of CADE 2 are daily transaction posting and quicker refunds. The CADE system began deployment in 2004. See IRM 21.2.2.4.6, Customer Account Data Engine (CADE 2) for additional information about CADE 2.

    Note:

    See IRM 2.3.51.6, CADE 2 and IRM 21.4.1, Refund Research for additional information.

21.2.1.5  (04-12-2011)
Non-Master File

  1. The Non-Master File (NMF) system provides for certain types of tax assessments that cannot be implemented by Master File processing.

  2. NMF allows processing of accounts that have too many transactions or dollar amounts that are too large for the Master File to handle.

  3. NMF also allows processing accounts that require immediate assessments and accounts that are the result of new legislation that cannot be quickly implemented on Master File.

  4. A NMF account reflects an assessment of tax from a return or other source document, and by itself may not represent the entire liability for a tax period.

  5. An additional tax assessment to a tax year already established on the NMF data base is established as a separate NMF account.

  6. To reduce erroneous refunds from Master File and to alert of assessments on NMF (and/or other accounts), a TC 130 is input to the Master File account, which creates a "V-" freeze.

    Note:

    A NMF account is identified by a TC 130 in blocking series (BS) 200–299. Refer to IRM 21.7.12.3, NMF Adjustments Research, for additional information. Do not refer accounts with a posted TC 130 to the NMF Toll Free line unless they are in blocking series 200–299.

  7. NMF accounts in Taxpayer Delinquent Account (TDA) status appear on IDRS for research purposes.

  8. Changes to accounts are made through regular NMF processing, with appropriate source documents, before updates to IDRS are made.

  9. To research a NMF/TDA account on IDRS, input the TIN followed by "N" .

21.2.1.5.1  (10-01-2006)
Automated Non-Master File (ANMF) Research

  1. The Automated Non-Master File (ANMF) allows on-line research and requests for transcripts of ANMF accounts.

  2. A log in and password are required to access the system. See IRM 3.17.46, Automated Non-Master File Accounting for instructions.

  3. Research the Automated Non-Master File (ANMF) when a "V-" or "M-" freeze is present on a related Master File account.

  4. ANMF transcripts may also be obtained through Account Management Services (AMS).

21.2.1.5.2  (03-30-2007)
NMF Toll-Free Telephone Number

  1. When a NMF account cannot be resolved by a CSR, advise the caller of the NMF toll-free telephone number, 1-888-829-7434. A NMF specialist will either answer, or return the call and provide assistance.

    Note:

    The NMF toll-free number, 1-888-829–7434 is only for taxpayer and authorized third party assistance. Other IRS functions are not permitted to use this line.

  2. A NMF account is identified by a TC 130 in blocking series (BS) 200–299. Refer to IRM 21.7.12.3, NMF Adjustments Research, for additional information. Do not refer accounts with a posted TC 130 to the NMF Toll Free line unless they are in blocking series 200–299.

21.2.1.6  (10-01-2006)
Pipeline Processing (Paper Returns)

  1. A tax return moves through the workflow pipeline operation of a Campus as follows:

    OPERATION/DEPARTMENT RESPONSIBILITIES
    Receipt and Control Receive returns, sort by code and type of return, assign Document Locator Numbers —(DLNs) and batch into blocks of 100 documents (or less).
    Document Perfection Code and edit returns, ensure returns are signed and schedules attached, so that data is uniformly converted and processed.
    Data Conversion Transcribe data from tax returns, verify, and release for further processing.
    Information Systems (Computer) Performs validity and math error checks, and formats data for transmission to ECC-MTB. Receives and maintains updated files from ECC-MTB and updates the Taxpayer Information Files (TIF).
    Error Resolution Perfects/corrects output for campus computer validity and math error checks.
    Enterprise Computing Center at Martinsburg (ECC-MTB) & Enterprise Computing Center at Memphis (ECC-MEM) Receive tapes with error free data from all processing campuses for update to Master File. Computer tapes generate notices that are sent back to campuses.
    Unpostables Perfect conditions that prevent posting to Master File.

    Note:

    Do NOT provide the telephone number of these areas to taxpayers.

  2. Returns are processed by the Automated Data Processing (ADP) system as follows:

    1. Returns are mathematically verified and information extracted and recorded on magnetic tapes.

    2. The magnetic tapes are sent weekly to the ECC-MTB or ECC-MEM for posting to Master File.

    3. Master file information is researched through the IDRS. (See IRM 21.2.1.3., Integrated Data Retrieval System.)

  3. After a tax return is processed, the final account condition is either:

    • Even (no balance due and no refund issued),

    • Refund (See IRM 21.4.1, Refund Research), or,

    • Balance Due (See IRM 5.19.1, Balance Due).

  4. Paper refund checks are mailed from the Department of Treasury Regional Financial Center in Austin, Texas. If requested by the taxpayer on the tax return, refunds are electronically deposited directly into the taxpayer’s bank account. See IRM 21.4.1Refund Research for information and procedures on refund inquiries.

  5. A Balance Due Notice is issued when credits on the account do not fully pay the liability on the return. See IRM 21.3.1.3, Notice Resolution Actions Research.

21.2.1.7  (01-04-2012)
Notices/Letters/Adjustments/Inquiries

  1. Account-related calls may result from a notice or letter to the taxpayer. Not all notices require a taxpayer response or action. An explanation of the account action is printed on the front and/or back of the notice. However, the taxpayer may not understand the notice or letter and/or wants/needs a more complete explanation.

    Note:

    See Servicewide Notice Information Program (SNIP) at for the various types of notices http://gatekeeper.web.irs.gov/snipmain.aspx,

  2. When a taxpayer indicates that the return was processed incorrectly and/or requests a change, the inquiry is normally handled by CSRs in Accounts Management of Customer Account Services (CAS). See IRM 21.5.1, General Adjustments.

  3. To resolve taxpayer inquiries about IMF/CADE2 and BMF notices, see IRM 21.3.1, Taxpayer Contacts Resulting from Notice Issuance.

21.2.1.8  (10-01-2011)
Account Management Services (AMS)

  1. AMS provides a common user interface that allows users to update taxpayer accounts, view history and comments from other systems and access a variety of case processing tools.

  2. AMS features include:

    • Taxpayer account information

    • Representative Authorization alert on the AMS Disclosure Screen and the Account Summary Screen

    • A link to Centralized Authorization File (CAF) IND Alerts and CAF summary data "for all modules existing on IDRS" on the Module Detail screen

    • IMF automated computation worksheets

    • BMF automated computation worksheets

    • IDRS/CFOL command menu TACs (Template Aided Commands)

    • Access to the Enterprise Logistics Information Technology [ELITE] system for ordering forms and publications.

    • Electronic inquiry referral (4442, e-4442), creation and resolution.

    • Electronic Application for Taxpayer Assistance Order (ATAO-Form 911/e-911)

    • Financial Statement option with generated Form 433-F

    • IDRS MultiPrint for batched IDRS prints. "Internal Use" and "Taxpayer" check boxes are available for prints

    • Reasonable Cause Assistant - A decision support tool for penalty and abatement determinations

    • Checklists with links to IRM references and IDRS commands to ensure that employees take all the necessary steps for case closure. Actions taken within the checklist leave narrative history, eliminating the need for manual entries

    • Self-selected "Hot Lists" that allow employees to choose up to 30 IDRS command codes for one-click activation

    • Direct links to frequently used sites such as EUP, SERP, IRWeb and Interactive Tax Law Assistant (ITLA).

    • A pay-off calculator that automatically calculates penalties, interest, and the total balance due on each active module and provides the total balance due for multiple modules for any designated period

    • Customized (pre-formatted) letters requiring limited user input to create letters with frequently used paragraph combinations

    • Automated on-line forms

    • A message center for national and group messages. Group messages are input by local group managers

    • A calendar for tracking follow-ups needed or other events

    • View of tax return data for modules with associated returns filed for the current and three prior years for 1040 series returns

    • Ability to view CIS Images for Non-CIS users

    • Returned Refund Check - electronic system for processing returned checks (AM Campuses)

    • Remittance Processing for TAC Sites - auto population of Form 795A with payment information from Form 3244

    • An interface to upload e-911 case information from AMS to TAMIS for TAS users

  3. AMS allows profiled users (5081) easy access to launch many systems (ACS, ACT, AOIC, ATFR, AUR, CEAS CIS, CNTLD, e-ACSG, ICS, i-EAR, Innocent Spouse, RCA, RGS, RTR, and TAMIS) without leaving AMS.

  4. AMS history is retained for 24 months from the last time the account is accessed.

  5. History input on CIS posts to AMS (currently history input on AMS does not post to CIS).

  6. AMS users can view histories input on ACS, AOIC, ATFR.

  7. AMS provides on-line inventories for Compliance Services Collection Operations (CSCO) and ACS users and Statute, Accounts Maintenance Research (AMRH), and Entity transcript inventories for AM and SP users.

  8. CIS inventory is accessed through AMS

  9. Branded Prescription Drug (BPD) Inventory is accessed through AMS.

21.2.1.8.1  (10-01-2013)
Branded Prescription Drug (BPD) Inventory

  1. The BPD inventory is similar to CIS in that it is a document imaging and workflow system. AMS added the inventory to provide support for the Affordable Care Act (ACA) Section 9008, which imposes an annual fee on certain manufactures and importers of branded prescription drugs with gross receipts of $5 million from BPD sales.

  2. In particular the AMS-ACA-BPD will provide the Service the ability to automate the processing of subsequent BPD refund claims. All incoming Form 843 for Refund and Request for Abatement regarding these fees and correspondence related to these claims will be scanned and directed to the BPD inventory. Unlike CIS, cases will not be distributed electronically to users.

  3. BPD interacts with IDRS to control the case and allows the system to automatic the issuance of specific IDRS letters as requested by the business. The inventory is primarily for Large Business & International (LB&I) but Accounts Management (AM) will also need access to the inventory as they are responsible for any adjustments required

  4. The BPD inventory will be accessed via the AMS system, by selecting the BPD inventory tab and selecting the Work BPD Inventory link.

  5. The BPD inventory will be accessed by both LB&I and AM employees. LB&I users will route cases to designated/selected AM users electronically once they validate the claim and receive the Court’s disposition. AM users will access the BPD link when they received notification via AMS Alert page that BPD inventory has been routed to them to work. The Service anticipates very low receipts so AM will only need to profile a few users to work this inventory

21.2.1.9  (10-01-2011)
Correspondence Imaging System (CIS)

  1. The Correspondence Imaging System (CIS) is a document imaging and workflow system. All incoming paper correspondence, notice replies, amended returns, internal transcripts, and internal Computer Paragraph (CP) notices are scanned and processed as digital images. CIS interacts with IDRS to control cases, input notice delays (via CC STAUP), when needed, and distribute cases electronically to CSRs for resolution. The digital cases are assigned to CSRs who work the cases online using the workflow software. CIS interacts with IDRS to initiate various command codes and captures the request completed screens as a part of the digital case.

  2. The Correspondence Imaging System Indicator (CIS-IND) displays on Command Code TXMOD, IMFOLA/BMFOLA and ADJ54. The CIS-IND is recognized as a part of the TC 29X transaction on TXMOD. The CIS indicator is a one (1) character field, i.e., CIS-IND>1. This means an adjustment was initiated through CIS and the source document is a digital image, rather than a paper document. The field is blank when an adjustment is not input by CIS. The IMFOLA and BMFOLA also display the CIS indicator on all TC 29X transactions.

    Note:

    On BMF cases, the CIS indicator will not show on TXMOD if the adjustment is for a TC 290 .00 with no reference number changes. The indicator will remain on BMFOL.

  3. CIS inventory can be accessed using the AMS system. Users must access AMS first and then select the CIS inventory link.

    Note:

    See IRM 21.5.1 ,General Adjustments and IRM 21.5.2, Adjustment Guidelines, for additional information and procedures on ADJ54 adjustments.

21.2.1.10  (08-14-2009)
Enterprise Logistics Information Technology [ELITE]

  1. ELITE replaced the Centralized Inventory Distribution System (CIDS). It is used by the National Distribution Center (NDC) to process and distribute orders for IRS forms, instructions, publications and other printed materials for the public and IRS offices. Braille and Large Print tax products for taxpayers are also available on ELITE. ELITE is accessed by a link on AMS. Upon input of a forms order using ELITE, a systemic confirmation number will appear to verify the order. This number is for internal use only.

    Note:

    See IRM 21.3.6.4, Forms and Information Requests Processing Procedures, and IRM 21.2.2.4.5.2, Enterprise Logistics Information Technology (ELITE), for additional information.

21.2.1.11  (01-04-2012)
Corporate Files On-Line (CFOL)

  1. CFOL is a collection of "read only" files extracted from Master File, and maintained at the ECC-MTB and ECC-MEM.

  2. Use CFOL Command Codes (CCs) to access CFOL through IDRS.

    • CFOL is for research only.

    • CFOL does not show pending transactions, case controls, rejects, history items, or unpostables.

    • CFOL may be available when IDRS is down.

  3. See IRM 2.3, IDRS Terminal Responses, and Document 6209, Section 15D" Corporate File On-Line (CFOL)" for a list of CFOL command codes and more CFOL data.

21.2.1.11.1  (10-01-2006)
Individual/Business Master File On-Line (IMFOL/BMFOL)

  1. IMFOL and BMFOL provide on-line research of IMF and BMF return and account data.

  2. Use IMFOL and BMFOL to research entity and tax data that may not otherwise be available on IDRS.

    Note:

    Master File does not carry all of the information that is available on IDRS.

    1. Use CC BMFOL to access nationwide entity and tax data information for BMF forms.

    2. Use CC IMFOL to access nationwide transactions posted to IMF/CADE2 and reduce the need to order a MFTRA transcript.

    3. IMFOL displays a literal CADE or CADE:R for CADE accounts.

    4. IMFOL displays Cycle Posted Day of the week for CADE2 accounts.

  3. Use CC IMFOR to display IMF retention tax modules. See IRM 2.3.51.5, Command Code IMFOR

21.2.1.11.2  (08-14-2009)
Return View (RTVUE/BRTVU)

  1. Use CC RTVUE to see line items transcribed from IMF/CADE2 returns, (including edited or verified fields) and the accompanying schedules and forms.

    1. This information is available for the current processing year and three prior processing years.

    2. The information on RTVUE does not change or reflect any subsequent adjustments or amended/duplicate returns.

    3. CC RTFTP provides a sanitized taxpayer version that includes no IRS edited or generated data.

    4. RTVUE/RTFTP transcripts should only be used when access to the Transcript Delivery System (TDS) is not available. TDS can provide three distinct types of transcripts in a more professional format with a generated cover letter. TDS is now accessed by the Integrated Customer Communications Environment (ICCE) application as well as the Return Income Verification Services function (RAIVS) when providing transcripts. See IRM 21.2.3.4.1, Requesting Transcripts for information on requesting transcripts. RTVUE is scheduled to be consolidated with Command Code TRDBV in the future. The RTVUE retirement date will be announced.

    5. The processing year includes all returns processed during the year. Delinquent returns will be displayed in the year processed using current year transcription lines.

    6. Delinquent returns will be displayed in the format of the processing year.

  2. Use CC BRTVU to access line items transcribed from BMF returns (including edited or verified fields). It includes information from duplicate and amended returns. BRTVU sanitized transcripts are also available through the AUTO-TRANSCRIPTS program.

21.2.1.11.3  (10-01-2006)
Employee Plan Master File On-Line (EMFOL)

  1. Use CC EMFOL to:

    1. Access basic identifying information, amounts, counts, dates, codes and indicators for the Employee Plan Master File.

    2. Review posted transactions and status histories.

    3. Retrieve and review a plan and return module index for a specified account.

    4. Review plan data, including application and termination sections and posted transactions.

21.2.1.11.4  (01-04-2012)
Employee Plan Return View (ERTVU)

  1. Use CC ERTVU to access the Employee Plan Return Transaction Files (EPRTF) to review returns and schedules processed during the current year and the nine previous years.

21.2.1.12  (10-01-2006)
Third Party Authorizations

  1. The following subsection provides information on some authorized third party programs/files.

21.2.1.12.1  (10-01-2010)
Centralized Authorization File (CAF)

  1. The Centralized Authorization File (CAF) contains taxpayer and taxpayer representative records.

  2. When a valid Power of Attorney (POA)/Tax Information Authorization (TIA) is shown on the CAF, a CAF indicator is present on the TIF. Valid POAs/TIAs include:

    • Completed Form 2848 (POA)

    • Form 8821 (TIA)

    • Form 706 (POA for U.S. Estate Tax Return)

    • NON-IRS forms supplemented with appropriate attachment containing all required information

    • Oral TIA (Paperless 8821)

  3. Use POAs/TIAs to:

    1. Direct refunds and/or copies of notices or correspondence to authorized representatives.

    2. Determine if an individual claiming to be a representative is, in fact, authorized to act on the taxpayer’s behalf.

  4. The CAF lists the tax modules and the specific representative to whom the taxpayer has granted authority. Use the taxpayer’s TIN to search the CAF.

  5. The representative record contains only the representative’s name and address. The primary search key is a unique IRS assigned representative identification number.

    1. The identification number is used by the representative whenever representing a client or submitting a POA/TIA.

    2. Before providing a representative with account-related information, access the taxpayer’s record. Use CC CFINK to verify the extent of the authorization. See IRM 2.3.31, Command Codes CFINK , RPINK, KAFFQ and KAFTQ for CAF Inquiry for explanation of screen display.

    3. Refer to the CAF unit all inquiries regarding the resolution of multiple representative numbers assigned to the same representative.

  6. All POAs received for the following Employee Plans/Exempt Organizations (EP/EO) Determination Applications are maintained on Employee Plans-Exempt Organizations Determination System (EDS) and are not on the CAF.

    EO EP
    Form 1023, Application for Recognition of Exemption IRC Section 501(c)(3), 501(e), 501(f), 501(k), 501(n) Form 4461 , Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plan
    Form 1024 , Application for Recognition of Exemption IRC Section 501(c)(2), (04), (05), (06), (07), (08), (09), (10), (12), (13), (15), (17), (19), (20), (25) Form 4461A , Application for Approval of Master or Prototype and Regional Prototype Defined Benefit Plan
    Form 1025 , No application (Dummy Form Number) IRC Section 501(c)(01), (11), (14), (16), (18), (21), (22), (24), 501(d) or 4547(a)(27) 529 Form 4461B, Application for Approval of Master or Prototype Defined Contribution Plan
    Form 1028 , Application for Recognition of Exemption IRC Section 521 Form 5300 , Application for Determination For Employee Benefit Plan
    Note: Letter Requesting Exemption IRC Section 501(c)(26) and 501(c)(27) Form 5306 , Application for Approval of Prototype or Employer Sponsored Individual Retirement Account
      Form 5306-SEP , Application for Approval of Prototype Simplified Employee Pension–SEP
      Form 5307 , Application for Determination For Adopters of Master or Prototypes Volume Submitter Plans
      Form 5308 , Request for Change in Plan/Trust Year
      Form 5309 , Application for Determination of Employee Stock Ownership Plan
      Form 5310 , Form 5310, Application for Determination for Terminating Plan
      Form 5310A , Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
       
       

    Note:

    See IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF), for additional information.

21.2.1.12.2  (10-01-2013)
Reporting Agents File (RAF)

  1. The RAF contains information about the authorizations that taxpayers give to their reporting agents for employment tax modules.

  2. This authorization allows reporting agents to electronically file Forms 940, 941, 943,944, 945, 1042 or CT-1 for the taxpayer.

  3. The authorization also allows for reporting agents to make payments or deposits for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1, or 990.

  4. The information from the file is used to direct copies of notices and correspondence to the authorized reporting agents.

    Note:

    See also IRM 21.3.9.1, Purpose and IRM 21.3.9.1.2, Background for additional information.

21.2.1.13  (10-01-2011)
Name Search Facility (NSF)

  1. NSF contains the full taxpayer or business names used and the most current Master File addresses.

  2. Use NSF to research:

    • Entity information

    • Account location

    • Cross reference information

  3. Use CC NAMEI, NAMES or FINDS for SSNs.

  4. Use CC NAMEB, NAMEE or FINDE for EINs.

21.2.1.14  (10-01-2010)
Taxpayer Information File (TIF)

  1. The TIF consists of multiple areas of information. The TIF provides tax account information for certain taxpayers (generally involving only active accounts) on the data base. Balance due notices are issued from the TIF.

  2. Use CC TXMOD/SUMRY to research the TIF for account information including pending transactions, rejects, unpostables and case controls.

21.2.1.15  (10-01-2006)
Adoption Taxpayer Identification Number (ATIN)

  1. The ATIN file contains Form W-7 A , Application for IRS Adoptions Taxpayer Identification Number application information on pending adoptions.

  2. A temporary number is assigned to the child so that adoptive parents may claim a dependency exemption, child care credit and education credits.

  3. All update processing takes place at the Austin Campus using CC ATINQ.

21.2.1.16  (10-01-2006)
Fact-Of-Filing (FOF)

  1. FOF file contains timely filed IMF/CADE2 refund returns (original only), usually posted within three weeks of processing.

  2. Use CC FFINQ to access the FOF file.

  3. Once the return posts to the Refund Information File (RFIF), it is purged from the FOF file.

21.2.1.17  (10-01-2006)
Refund Information File (RFIF)

  1. Use CC REINF to access RFIF, which contains data extracted from IMF/CADE2 returns (except full paid) for the latest full calendar year tax period posted to ECC-MTB. RFIF provides basic initial data from returns and documents when they attempt to post to IMF/CADE2 at ECC-MTB.

  2. Updates to the initial RFIF information are limited and further research may be necessary when a module contains the following conditions:

    • Credit balance

    • Debit balance

    • Freeze codes

    • TC 740 (undelivered refund)

    • TC 977 (amended return with no original)

21.2.1.18  (10-01-2010)
Audit Information Management System (AIMS)

  1. AIMS, the Audit Information Management System, a computer system used by Appeals, Examination, and TE/GE to control returns, input assessment/adjustments to Master File and provide management reports.

    Note:

    See IRM 4.4.1, AIMS/Processing Handbook, Introduction for additional information on AIMS processing.

21.2.1.19  (10-01-2006)
Taxpayer Delinquency Investigation Notice File (TDINF)

  1. Use CC TDINQ to research the TDINF for information about a Taxpayer Delinquency Investigation (TDI) and generating delinquency notices.

21.2.1.20  (10-01-2006)
Local Campus Accounting Function Files

  1. This section describes three files maintained by the appropriate local campus Accounting Function areas. They are researched using the specific command codes described in each sub-section.

21.2.1.20.1  (10-01-2006)
Dishonored Check File (DCF)

  1. DCF contains a record of checks dishonored by banks and returned to the IRS. The record remains on the file until research positively identifies the tax module(s) to which the check was originally applied.

  2. Use CC BDINQ to research the record for the following:

    • Dishonored check (DC) control number

    • Amount of check

    • Name control

    • Reason code (indicating why the check was dishonored)

    • Check writer’s name

21.2.1.20.2  (10-01-2000)
Unidentified Remittance File (URF)

  1. The URF is a local Campus file which contains a record of each remittance (with a received date of one year or less) that cannot be positively identified and applied to a correct account or refunded to the taxpayer.

  2. Use CC URINQ to research for the following:

    • URF control number

    • Amount

    • Received date

    • Identifying data

  3. Prepare Form 8765, IDRS Control File Credit Application to request application of URF credits. Forward to the Unidentified Remittance Unit in the appropriate Campus. See IRM 21.5.7, Payment Tracers, for more information.

21.2.1.20.3  (10-01-2000)
Excess Collection File (XSF)

  1. Use CC XSINQ to research credits maintained in the XSF. The XSF is a local file which consists mainly of unidentified remittances and other unclaimed credits with a received date over one year old.

  2. Use Form 8765, IDRS Control File Credit Application to request application of XSF credits. Forward to the Excess Collection Unit in the Campus. See IRM 21.5.8, Credit Transfers, for more information.

    Note:

    Transferred "Statute" credits are also maintained in XSINQ.

21.2.1.21  (10-01-2011)
Tax Return Data Base (TRDB)

  1. TRDB contains all of the tax return data for electronically filed returns and subsequent corrections. Reject codes are displayed for research.

  2. Corrections from the following systems are also stored in TRDB:

    • Error Resolution System (ERS)

    • Generalized Mainline Framework (GMF)

    • Generalized Unpostable Framework (GUF)

  3. Status information (e.g., re-sequenced, corrected, posted, rejected return codes, etc.)

  4. Processing Codes (e.g., code and edit, condition, notice, audit, resequence, unpostable)

  5. History information

  6. Command Code (CC) Tax Return Print (TRPRT) provides the capability to obtain graphic prints of tax returns posted to the TRDB. This feature is available for returns filed for TY 1999 and all subsequent tax years.

  7. See IRM 2.3.73, IDRS Terminal Responses - Command Codes TRDBV, TRERS, TRPRT and R8453 for specific information on TRDB Research Command Codes.

    Note:

    TRDBV will become the single source for both electronically filed and paper individual and business tax return data. TRDB will gradually assume responsibility for RTF (Return Transaction File) and Command Code RTVUE over the course of several years. TRDB and Return Transaction File (RTF) consolidation will take place in the future. The consolidation and retirement of RTVUE will be announced.

21.2.1.22  (02-19-2013)
Modernized e-File (MeF/TRDB)

  1. Modernized e-File is a web based system that allows electronic filing of Corporate, Partnership, Exempt Organizations and Excise Tax Returns through the Internet..

  2. The following form types can be e-filed through the MeF platform:

    • Corporations - Form 1120, Form 1120-F, and Form 1120-S

    • Exempt Organizations - Form 1120–POL, Form 990, Form 990–EZ, Form 990–N (e-postcard) and Form 990-PF.

    • Partnerships - Form 1065, and Form 1065-B

    • Excise Tax - Form 2290, Form 720 and Form 8849 (Schedules 1, 2, 3, 5, 6 and 8 only

    • Extensions - Form 2350, Form 4868, Form 7004, and Form 8868

    • Individuals - Form 1040, Form 1040-A, Form 1040-EZ, Form 1040-PR, Form 1040-SS, Form 9465, and Form 56

    • Employment Tax returns - Beginning in January 2014, MeF will also be accepting Employment Tax returns, including Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 944, and Form 945

    • Estate and Tax - Also beginning in January 2014, MeF will be accepting Form 1041.

  3. When a new tax annual return form type is added to the MeF platform, tax returns filed using the new form will be accepted for the current tax year only. As subsequent tax years are added to the MeF system, MeF will accept the current tax year and two prior tax years. For processing year 2014, MeF will accept prior tax years 2011 and 2012.

    Note:

    MeF does not accept prior year extensions.

21.2.1.23  (10-01-2010)
Automated Collection System (ACS)

  1. The Automated Collection System (ACS) accepts Integrated Data Retrieval System (IDRS) balance due and nonfiler cases requiring telephone contact for resolution. ACS also generates levies and correspondence. Tax Examiners use ACS' case management abilities to contact taxpayers, review their case histories, and issue notices, liens, or levies to resolve the cases. ACS contains taxpayer modules in a collection status. The data bases are located at each Campus.

    • Dallas Territory Office accesses Austin Campus

    • Seattle Territory Office accesses Ogden Campus

    • Buffalo Territory Office accesses Andover Campus

    • Nashville Customer Service Site accesses Memphis Campus

  2. ACS is also accessible through AMS.

21.2.1.24  (10-01-2007)
Automated Underreporter (AUR)

  1. The AUR Campus Compliance program determines possible discrepancies between income, credits and/or deductions reported on a tax return versus the information documents submitted by employers, financial institutions, etc. Potential cases are reviewed and a determination is made as to whether or not the taxpayer must be contacted to resolve the possible discrepancy.

21.2.1.25  (10-01-2011)
Taxpayer Advocate Management Information System (TAMIS)

  1. TAMIS is an Oracle web-based inventory control and report system used to control and track Taxpayer Advocate Service cases. The database is located in the Enterprise Computing Center in Detroit.

  2. TAMIS is accessible through AMS. For more information, see IRM 13.4.1, General TAMIS Information.

21.2.1.26  (10-01-2012)
Variable Call Routing (VCR)

  1. Variable Call Routing is a technology that redirects telephone calls when the Automated Call Distributor (ACD), Voice Response Unit (VRU) for routing a call is unavailable, due to insufficient circuits or equipment outages, or when the certain thresholds are met. The Intelligent Contact Management (ICM) provides instructions that redirect the call to an alternate destination. The alternate destination may be to a different call center device, or to a courtesy disconnect message.

  2. The VCR thresholds are based on the business rules for the factors ICM evaluates when making routing decisions: estimated wait time, agent status, average handle time, average queue time, abandon rates, site hours, circuitry, etc.

  3. Different lines of business use different combinations of these statistics to implement their business rules. If the call routing VCR threshold for the CSR has been reached, the call is instead re-directed to a courtesy disconnect message, also called a VCR message.

21.2.1.27  (10-01-2012)
Contact Recording

  1. Contact Recording (CR) is a software application/tool/system for recording incoming and outbound telephone contacts between IRS customer service personnel and taxpayers or their representatives. Phone conversations and related computer screen activity is recorded and then made available through a browser-based interface to managers and quality reviewers, enabling remote assessment of employee performance and customer service quality. Contact Recording also records telephone contacts between IRS employees and the Employee Resource Center (ERC). In the near future, it will record telephone contacts between IRS employees (and on-site contractors with IRS accounts) and the Enterprise Service Desk (ESD).

  2. Incoming and outbound/dialer calls are answered with an additional announcement that states, "Your call may be monitored or recorded for quality purposes."

    • Customers are informed at the front-end that their contacts are subject to recording for quality purposes.

    • Based on FCC regulations, CSRs will be able to stop the recording if the customer requests not to be recorded.

      Note:

      For more information, see IRM 21.1.1.10, Contact Recording.

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

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

  5. The system stores audio data by employee SEID for a maximum of 558 days.

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

    Note:

    If your site has not conducted Contact Recording briefings, then Contact Recording was not implemented at your site. However, remember the caller will still hear the announcement.

21.2.1.28  (10-01-2006)
Integrated Customer Communication Environment (ICCE) System, (formerly known as TRIS)

  1. ICCE is an automated call-routing interactive application system IRM 21.2.1.30, ICCE Interactive Applications (IAs) that permits taxpayers using a touch-tone telephone to select an application to resolve tax account issues, obtain tax information, or otherwise direct themselves to the appropriate source of assistance. ICCE reduces the number of calls that must be answered by a CSR.

21.2.1.29  (08-14-2009)
ICCE PIN Establishment

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

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

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

    Note:

    Caller ID Number's on notices from a prior year do not work, unless it was the last notice issued.

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

    1. Unable to pass automated IA interview (excluding date of birth problem)

    2. No data for caller on IDRS (no balance due)

    3. Blocked account indicator

    4. Different secondary SSNs on open IDRS modules (ex-spouse/current)

    5. Criminal activity indicator

    6. Scrambled SSN indicator

    7. Deceased taxpayer indicator

    8. MFT 31 on primary or secondary SSN (Effective January 2001)

    9. PIN already established

      Note:

      If the taxpayer is in Direct Debit Installment Agreement (DDIA) status they might not receive a notice with a Caller ID to allow them to establish a PIN.

    Caution:

    CSRs are NEVER allowed to establish PINs for taxpayers.

    Note:

    If a caller had established a PIN previously and now falls into one of the above categories, the PIN is systemically deleted.

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

    • SSN of the primary taxpayer on the account

    • Taxpayer's date of birth

    • Caller ID number from taxpayer's most recent notice (six digits)

    • State that he/she is the taxpayer or spouse

    • Choose six digits that qualify for a PIN

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

21.2.1.29.1  (10-01-2011)
ICCE PIN Default Procedures

  1. If the caller defaults from the automated authentication interview process because of date of birth alone, complete the authentication process. Then determine if a PIN has been established on the account. Access CC VPARS (see IRM 2.3.69, Command Code VPARS for more information on this command code). If a PIN indicator of "Y" is not on VPARS, the taxpayer may establish a PIN, provided that criteria in IRM 21.2.1.29, ICCE PIN Establishment has not been met.

    Note:

    IRM 21.2.1.33., ICCE CC VPARS for CC VPARS example.

  2. Offer the caller the opportunity to return to the application to establish a PIN after completing caller authentication (and he/she has correctly entered a valid Caller ID).

    1. Advise the caller that a confirmation Letter 2940C, VRU Request for Personal Identification Number (PIN) will be mailed to his/her address of record within 10 days to confirm actions for establishing a PIN.

    2. To re-enter a caller into the ICCE to establish a PIN:

    • Press "Inside Line" button on your tele-set

    • Press "#90683" for English or "#90686" for Spanish

    • Press "Enter"

    • Press "Transfer"

  3. If caller defaults from the process for a reason other than a date of birth problem, CSRs are to complete authentication and assist the caller with his/her inquiry without the use of the automated application. If the caller still wants to establish a PIN, return the caller to the application after his/her inquiry is satisfied.

    Note:

    CSRs are not allowed to establish PINs for taxpayers.

21.2.1.29.2  (10-01-2011)
ICCE PIN Maintenance - Taxpayer Restrict Access

  1. Use the following procedures to re-enter the caller back into the automated application to Restrict Access or Lift a Block on their account themselves. Options for the PIN Maintenance Menu for the Taxpayer to use:

    • Press "1" if did not establish PIN

    • Press "2" if forgot PIN

    • Press "3" to change PIN

    • Press "4" to disable access to account

    • Press "5" to lift block from access to account (See Paragraph 6 below)

  2. If a caller defaults from the PIN Maintenance proceed with:

    1. Authentication refer to IRM 21.1.3.2.3, Required Taxpayer Authentication

    2. Verify with CC VPARS the action the taxpayer was trying to take.

    3. Verify if a PIN is established. If taxpayer has forgotten his/her PIN and wants to establish a new one, they must first delete the old PIN and then use the caller ID on their current notice to establish a new one.

    4. Verify additional taxpayer authentication for taxpayers requiring to delete/erase or block PIN before continuing.

    5. Verify the account is not in ACS status. If the account is in ACS status the taxpayer is not able to restrict access to their account until they are no longer in ACS status.

      Note:

      If the taxpayer is in DDIA status they might not receive a notice with Caller ID to allow them to establish a PIN.

    Caution: Never ask for or let a caller tell you his/her PIN number.

  3. Advise callers of the two ways to disable /restrict access to their account. They must select the correct menu option:

    1. Press 1 to Erase current PIN and use the Caller Identification Number on their current notice.

    2. Press 2 to Block your account for use with the automated telephone system.

      Note:

      Option 1 & 2 above are routed to an ACD where you are prompted to enter 1 to Erase or 2 to Block a PIN. If anything other than the prompt is heard, there is a technical problem and you must try again. PIN maintenance prompt is unavailable while accounts are in ACS status.

  4. Advise the caller that a confirmation Letter 2940C, VRU Request for Personal Identification Number (PIN) will be mailed to his/her address of record within 10 days to confirm actions for blocking or erasing their PIN. Important: Advise the taxpayer to prevent unauthorized action, they must re-enter the Primary TIN of the account into the system and they should follow the prompts to restrict access to an account.

  5. To Restrict Access - follow these steps to re-enter the caller back into the PIN application:

    1. Press "Inside Line" button on your tele-set

    2. Press "#90682" for English or "90685" for Spanish.

    3. Press "Enter"

    4. Press "Transfer"

  6. To Lift the Block follow these steps to re-enter the caller back into the PIN application:

    1. Press "Inside Line" button on your tele-set,

    2. Press "#90683" for English or "90686" for Spanish.

    3. Press "Enter."

    4. Press "Transfer"

21.2.1.29.3  (02-04-2011)
Assisting Taxpayers with ICCE PIN Maintenance

  1. If the taxpayer requests assistance with PIN maintenance (blocking/erasing a PIN), assist the taxpayer while he/she is on the telephone. Complete authentication before proceeding. For taxpayers requesting to erase/block a PIN request see additional authentication information from IRM 21.1.3.2.4, Additional Taxpayer Authentication. Use CC VPARS to verify TIF data is available.

    Note:

    Some SSNs have conditions that cause immediate routing to an ACS CSR during normal business hours, or a message (during after hours) to call back between 8 a.m. and 8 p.m. The PIN maintenance prompt may or may not be heard. Should these instances occur the PIN maintenance application is unavailable because an account is in ACS status.

  2. If TIF data is available, go to Step #4.

  3. If TIF data is unavailable, use CC MFREQ-C (while taxpayer is on hold) to establish the account (usually within seconds). Then continue to Step #4.

  4. From an outside line, Dial 1-866-559-3921 to access the new/lost/block (N/L/B) menu.

    1. Enter SSN at prompt

    2. Select 1 for SSN

    3. Select 6 if taxpayer has questions about PIN

    Caution:

    If an announcement prior to the N/L/B Menu indicates that the ICM or IDRS is "down" you must call the next business day or when advised. At discretion of local sites or if taxpayer insists, prepare an in-house business use referral to process erase/block PIN requests.

  5. The PIN menu is as follows:

    Note:

    Do not press 1 if you hear the following prompt: If you agree with the amount you owe, press 1.

    • If taxpayer did not establish PIN, press Option 1.

    • If taxpayer forgot his/her PIN, press Option 2.

    • To change PIN, press Option 3. (Only the taxpayer can activate (use) this option).

    • To disable access to account, press Option 4.

    • To lift "block" from your account, press Option 5 (Only the taxpayer can lift a block).

  6. Options 1, 2 or 4, in paragraph 5 above, are routed to an ACD where a prompt is heard; either to enter 1 to erase or block a PIN or to enter 2 to lift a block. If anything other than the 1 or 2 prompt is heard; it indicates a technical problem, and you must try again later. See (4) Caution above.

    Note:

    The system asks for re-entry of the taxpayer's SSN. Then, the VRU compares the entry against the prior entry to prevent unauthorized disclosure action.

  7. Once the re-entry takes place, follow the prompts to restrict access to an account:

    1. Press 1 to disable/erase the PIN until next notice

    2. Press 2 to disable/block the PIN until call back

    Note:

    When the above actions take place, there is an announcement that a confirmation letter will be mailed to the address of record within 10 days.

  8. End call after all actions are completed.

21.2.1.30  (10-01-2010)
ICCE Interactive Applications (IAs)

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

  2. The following IMF applications are available:

    1. VOICE BALANCE DUE (VBD) — permits callers to request a payment extension or establish a monthly payment plan to satisfy an outstanding balance due. It also gives the caller the ability to revise their payment due date and/or amount on an existing payment plan or revise an existing extension to an installment agreement.

    2. LOCATION (LOC) — provides caller with information on where to file certain federal tax forms and where to mail payments.

    3. REFUND INQUIRY (REF) — permits callers to find out about the status of their tax refund.

    4. TRANSCRIPT (TRA) — permits callers, after address verification, to request an account transcript (Letter 2863C), a return transcript, or a Form 4506 (to submit a request for a photocopy of a previously filed return).

    5. VOICE PROCESSING PERSONAL IDENTIFICATION NUMBER (VPPIN) or (PIN) — permits qualified callers to establish, block or change their PIN. IRM 21.2.1.29, "ICCE PIN Establishment" for procedures to establish a PIN).

    6. PAYOFF (PAY) — provides taxpayers, who have established a PIN, to receive a current or future payoff amount (within 120 days), the location for mailing payment, and an option to set up payment arrangements through the VBD application.

    7. VIEW CREDIT (CRD) — permits a taxpayer who has established a PIN to research a specific payment posted to his/her account or request a list of the last fifteen payments.

      Note:

      From the View Credit application the taxpayer may choose to enter the transcript, view debit or payoff applications.

    8. VIEW DEBIT (DEB) — permits a caller, who has established a PIN, to hear a summary or detailed account information of his/her account for a chosen tax year.

      Note:

      From the View Debit application the taxpayer may choose to enter transcript, view credit, payoff, or voice balance due applications.

    9. REFUND TRACE (RTR) — permits a caller to file a claim for replacement of a refund that was not received, lost, stolen or destroyed.

    10. Electronic Filing PIN Request - allows eligible taxpayers who do not have their prior year tax information to request a temporary PIN to verify their identity when e-filing their tax return, or extension or installment agreement forms.

    11. Where's My Amended Return (WMAR) - permits callers to determine the status of their amended tax return

21.2.1.31  (10-01-2007)
ICCE Interactive Modules

  1. The following modules are used internally by the interactive applications:

    1. ENTER TIN — used to verify the TIN input by the taxpayer.

      Note:

      All TIN entries are checked for file source, TIN type validity, and data on Master File. Taxpayers who indicate that a joint return was filed are prompted to enter spouse’s TIN, if no data is available on the first TIN entered.

    2. ADDRESS — used by the transcript application to verify the street address input by the taxpayer against the address of record.

21.2.1.32  (10-01-2007)
ICCE Aspect Tele-Set Call Referral Data

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

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

    • Caller’s TIN

    • Three digit alpha to identify the automated application

    • An asterisk (*) following the three digit application to indicate Spanish language call (e.g., CSS*, REF*, ETM*, etc.).

    Note:

    CSRs begin a call by greeting the caller in Spanish when this indicator (*) is present.

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

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

    • No IP Response (No response from Interactive Processor)

    • NO IDRS RESPONSE (No info received from IDRS)

    • IDRS COMM ERROR (IDRS Communication error)

    • INVALID VRU PACKET (IP received invalid VRU packet)

    • IDRS CMD Error (IDRS Command Code error)

    • VRU Link Down (Voice Response Unit link down)

    • Invalid RT Code (Invalid Route Code)

    • Invalid CRP Code (Call Referral Number not listed in CRP Table)

    • VRU Config Error (Configuration error occurred on VRU)

    • VRU Internal Error (Internal error occurred on the VRU)

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

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

21.2.1.33  (10-01-2007)
ICCE CC VPARS

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

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

  3. To request CC VPARS:

    1. Enter the TIN from the call referral data on the tele-set display.

    2. Ask the caller to restate their TIN for verification and for Quality Review purposes.

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


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