Any taxpayer or practitioner requiring assistance can walk into any TAC, call the toll-free number, or call a local number to schedule an appointment to resolve their issue during business hours or during limited extended hours.

The local number will be connected to a voice messaging system, per the Restructuring and Reform Act (RRA 98) to make or change appointments. Messages will be retrieved locally or centrally and the taxpayer or practitioner will be called back within 2 business days to arrange an appointment.

The script for this messaging system will clearly instruct the caller to call the toll-free numbers for tax law and account questions, or visit our office to establish a return preparation appointment.

Although all messages will be returned, tax law and account questions will be referred to the appropriate toll-free number if the taxpayer or practitioner does not require an appointment.

Taxpayers with disabilities face unique challenges when attempting to meet their tax obligations. The Americans with Disabilities Act (ADA) prohibits discrimination on the basis of disability in employment, state and local government, public accommodations, commercial facilities, transportation and telecommunications. The ADA website is located at http://www.usdoj.gov/crt/ada/adahom1.htm.

The purpose of this IRM section is to provide Taxpayer Assistance Center (TAC) employees with the necessary tools and information to better assist taxpayers with disabilities.

Taxpayers with disabilities may seek assistance by visiting the TAC or leaving a message on the 3709 TAC message line. If a message is left by a taxpayer on the 3709 phone line who states they have a physical or mental disability, procedures in IRM 21.3.4.3.3.1.1, Procedures for Taxpayer Assistance Centers, should be followed.

Per IRM 21.3.4.10, Group managers have the authority to approve return preparation above the income limit to accommodate individual taxpayers on a case by case basis. Special consideration should be given when taxpayers are disabled.

Field Assistance (FA) is responsible for the major components of the Employee e-file program. Campuses (Submission Processing, Accounts Management and Computing Centers) will maintain separate employee e-file programs within the parameters set by the Director of Field Assistance.

Many employees will be eligible for free online tax preparation and free electronic filing through a partnership agreement between IRS and Free File Alliance. Employees can locate the Free File website link below. In lieu of forwarding the paper return to the IRS e-file location for transmission, employees who are eligible to participate in one of the vendors’ software programs will link to the IRS Web page from work or home and follow the vendor’s instructions at http://www.irs.gov/efile/article/0,,id=118986,00.html.

Employees that elect to use Free File and prepare their returns at work, on their government equipment, will be responsible for researching and understanding the rules governing IRS Policy of Limited Personal Use of Government Information Technology Equipment/Resources in IRM 10.8.27 at http://irm.web.irs.gov/Part10/Chapter8/Section27/IRM10.8.27.asp, Information Technology (IT) Security, Internal Revenue Service Policy On Limited Personal Use of Government Information Technology Resources. Information for Free File on the above topic is located on the IRS Home page.

Employees who do not qualify to participate in Free File are encouraged to file online at a low-cost online filing option offered through an IRS e-file Partner, accessible through http://www.irs.gov/efile/index.html

Employees who do not qualify or choose not to use the Free File or Partners page options may use the IRS Employee e-file program. This program is available in many locations, offering employees a fast, easy and convenient e-file alternative.

Trained employees will electronically file employees' completed tax returns. This confidential service is a courtesy offered to IRS employees and their spouses.

For Fiscal Year 2012, the dates of the Employee e-file Program will be provided when the dates are determined.

Many employee e-file sites may offer to prepare State returns, provided they meet the same criteria as preparing Federal returns (e-file) and are in accordance with local Fed-State agreements. Those sites will be identified on the Employee e-file website, prior to the start of the Employee e-file period. If the Taxpayer Assistance Center is not preparing the state return, then the employee e-file program will not electronically file an already prepared state return submitted through the Employee e-file Program.

Employees are not required to provide proof of social security numbers (SSNs) for any returns.

Paperless filing will be the recommended method of filing. (Form 8879 - IRS e-file Signature Authorization will be included in each Employee e-file Kit).

Returns received through the Employee e-file program are not subject to the FA scope of services for return preparation. All forms, schedules, and required documents should be completed and submitted to the designated site per instructions in the Employee e-file Kit (Document 11423) and other local directions provided on the AWSS website.

If the Document 11423, Employee e-file Kit is submitted without all of the required attachments, the package will be returned to the employee or spouse shown on the return to request additional information. If further clarification is required to complete data entry of the return, the package will be returned to the employee or spouse shown on the return to obtain clarification.

Employees needing assistance with return preparation may visit their local TAC. However, assistance with the preparation of tax returns is limited to returns within Field Assistance scope of service and based on the availability of the TAC employees. If the TAC lobby is full, it may be necessary for the employee to make an appointment. Need-based return preparation assistance is provided to taxpayers and employees with total income of $50,000 or less. If an employee is unable to travel to a TAC, they should contact the toll-free telephone number at 1-800-829-1040 or go to www.IRS.gov for assistance.

Employees who need tax law assistance from IRS generally seek in-person help from FA in a TAC (Appointments may be necessary depending on traffic in the TAC) or through toll-free by telephone assistance. Employees who seek help from a TAC on issues beyond the scope of FA services will be referred according to IRM 21.3.4.3.7, Referral Procedures.

Employee Tax Compliance: If an employee's intended course of action will result in a failure to fulfill their obligation to file timely, accurately, and pay all the tax due by the April due date without penalty or interest, the TAPE coordinator will advise the employee that this will likely result in their being contacted by the Employee Tax Compliance Program (ETCP), and could ultimately result in referral to management for further action.

Installment Agreements: If an employee indicates an inability to pay the full tax by the April due date and asks for an installment agreement, the TAPE coordinators will be responsible for establishing installment agreements within the scope of services and delegated authority. Installment Agreements outside FA scope of services will be forwarded to the appropriate FA Territory Manager as an account referral. Upon review and approval, the FA Territory Manager will forward the account file to the appropriate Operating Division Territory Manager for immediate assignment and resolution. Employees unable to visit a TAPE coordinator may contact the toll-free Customer Accounts Services (CAS) line, at 1–800–829–1040 for tax law or account assistance.

Mandatory Account Referrals: Referrals identified in IRM 21.3.5-1 (Referral IRM Research List and related referenced IRM sections) will be referred using Form 4442 and are to include the FA employee's name, identification number, as well as the IRM reference mandating the referral. The 4442 will note that the person seeking assistance is an IRS employee.

The initial supply of Survey Cards will be shipped to the Taxpayer Assistance Centers (TACs).

If a TAC needs additional cards before the end of the fiscal year, they can be ordered by sending an e-mail to the Headquarters Analyst, Camille Winter. Include the following information in the e-mail:

On odd calendar dates of the month, the Individual Tax Advisory Specialist (ITAS) or Initial Assistance Representative (IAR) will offer each taxpayer who is provided assistance at a TAC office a Customer Satisfaction Survey card. The employee should advise the taxpayer that:

On even calendar dates of the month, the ITAS or IAR will not offer the survey card to taxpayers.

At each TAC, a designated employee or manager will ensure the completed surveys are secured at all times. On a weekly basis, the designated employee:

At each TAC, a designated employee or manager will record the number of cards shipped on SharePoint at: http://se.ds.irsnet.gov/sites/WI/CAR/FA/CSS Tally/Forms/AllItems.aspx . For permission access, contact your Area Customer Satisfaction Survey Coordinator.

All Field Assistance employees are required to use the Publication Method when answering tax law questions. For topics covered by the Interactive Tax Law Assistant (ITLA), use of the guides is mandatory. On all tax law contacts, take the following steps to ensure a complete and correct response:

Every taxpayer with a tax law question must be offered either an answer or a referral. It is never acceptable to ONLY give publications to taxpayers who have a tax law question.

All out of scope tax law questions should be handled using current referral procedures. See IRM 21.3.4.3.7, Referral Procedures.

A referral is a written/electronic document prepared when a taxpayer inquiry cannot be resolved while the taxpayer is in the TAC.

There are three categories of referrals:

As set forth in IRM 21.3.5.4.5, Receiving Referrals, each FA Group Manager will designate a Group Referral Coordinator (GRC). The Group Referral Coordinator will:

It is expected that all issues within the FA scope of services will be resolved and worked in the TAC. If the FA employee who receives the taxpayer’s inquiry is unable to resolve the issue, they should attempt to contact a designated FA specialist while the taxpayer is still in the TAC.

IRM Referrals are account issues that must be referred to another function because:

The Form e-4442, through AMS, must be used to prepare, review, and electronically route IRM referrals. Routing exceptions:

Out of Scope Tax Law - Out of Scope referrals to other functions for Tax Law questions will be handled as set forth in this IRM. Refer to Exhibit 21.3.4-1 (Scope of Services) and the ITLA Scope Search Engine. Tax law questions within FA’s scope of services will NOT be referred to other functions.

When the question is an out of scope tax law question, the taxpayer must be advised and provided with the following options:

If a CAS employee is not available within a reasonable amount of time, the FA employee will write up a paper referral with a response time of up to 15 business days. The FA employee will prepare a paper Form 4442 and submit to GM/GRC. The FA employee should document on F. 4442 all the pertinent facts on their attempt to reach a CAS employee, i.e., date and time of call. The GM/GRC is responsible for reaching a CAS employee, obtaining an answer to the taxpayer’s inquiry, informing the taxpayer, and closing the referral. The GM/GRC also has the option of conducting a conference call between CAS and the taxpayer. If this method is used, CAS will be contacted first to avoid additional wait time for taxpayer. For tracking purposes only, a FA employee who is unable to reach a CAS employee should also submit an e-mail to their GM, who will forward it to the Area and Headquarters Referral Analysts. The message must contain the following information:

The telephone support toll-free numbers is only to be used by FA employees to refer complex tax law inquiries beyond FA tax law scope to CAS. FA will not refer inquiries on tax form or schedule preparation, tax planning, or legal opinions to CAS.

All calls will be "assisted calls." The FA employee is the only one that can make the phone call. The FA employee may use their phone or a suitable office phone, i.e., an empty cubicle to call the CAS line. Taxpayers will not initiate a call to the CAS line. Once the CAS employee is on the line, the FA employee does not have to stay on line. The FA employee should follow normal procedures for closing a contact. The CAS employee will answer the taxpayer's question or write up the inquiry for callback.

If after speaking with CAS and the taxpayer approaches with another issue, the assistor should open a "walk-direct" on Q-Matic.

The FA employee must identify him/herself to the CAS employee by name and badge number and secure the name and badge number of the CAS employee. The CAS employee should identify self by name and badge number to the taxpayer.

If the CAS employee is unable to answer a question because it is beyond his/her skill level, it is the CAS employee’s responsibility to write up a referral.

Out of Scope Account – All account inquiries, unless specified in the IRM, are in scope for FA. When an In-Scope account inquiry, such as a math error notice, also has an out of scope tax law issue, the employee should call the CAS Toll-Free support line ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to obtain assistance on the tax law portion. Once an answer is obtained on the tax law portion of the inquiry the employee should be able to resolve the account issue, such as correcting the math error adjustment. Regardless of the account issues, FA will not refer inquiries on tax form or schedule preparation, tax planning, or legal opinions to CAS.

All employees are required to use the Electronic Automated Collection System (e-ACSG) checklists to assist in resolving balance due inquiries.

Employees who do not have their computer located at the TAC counter should print a copy of the appropriate checklist for use during the contact, to ensure all issues are covered.

Employees should print the checklist if a referral is made to another FA employee, if they will need the information to close the referral.

AMS provides customized letters for use in resolving many account related inquires and in house adjustment. All employees will use the appropriate letters in AMS and/or the Correspondex system to timely respond to taxpayers inquires and adjustment request. See Correspondex Letters.

See Exhibit 21.3.4-28, AMS Letter Scenarios By Functional Groups for a listing of letters available in the AMS system.

For additional information on AMS you may refer to the following IRM references:

Employees experiencing problems with AMS should print and complete the problem log and submit it to your manager for routing to the appropriate Area AMS Analyst. See Exhibit 21.3.4-29, AMS Problem Log.

All employees will use Integrated Automation Technologies (IAT) Manual Refund Tool when initiating, monitoring and processing request for Manual Refunds.

The ITAS will use IAT to automatically complete, monitor, and process Form 5792 - Request for IDRS Generated Refund and Form 3753 - Manual Refund Posting Voucher.

Group and Territory Managers can now be given the authority to sign manual refund requests. Areas will identify which Managers, Territory Managers, or Area Directors will sign manual refunds. Contact your Manager for guidance if unsure of appropriate signature authority.

Managers should review and approve all IAT Manual Refund requests prior to submitting the form(s) to the individual with the authority to sign Manual Refunds in Field Assistance.

Refer to IRM 21.4.4, Manual Refunds, to verify that correct procedures have been followed.

If the Area has designated the Group Manager with signature authority, complete all of the following actions:

If the Area has designated the Area Director or Territory Manager with signature authority, the following actions are to be completed by the ITAS to obtain their signatures: