Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 5. Taxpayer Inquiry Referrals Form 4442

21.3.5  Taxpayer Inquiry Referrals Form 4442

Manual Transmittal

August 28, 2012

Purpose

(1) This transmits revised IRM 21.3.5, Taxpayer Contacts, Taxpayer Inquiry Referrals Form 4442.

Material Changes

(1) Editorial changes were made throughout IRM 21.3.5. The web addresses, IRM and legal resources were checked and corrected, where necessary.

(2) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.2 - Added do not prepare a referral if taxpayer is calling only to check on status of refund/claim and does not provide additional information to resolve case.

(3) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.2.1 - Added information regarding the lapse of more than 30 days beyond normal processing time frames has occurred.

(4) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.3 - Added "only if" specific IRM directs.

(5) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.4 - Added reference Accounts Management IMF Case Management Guideline Job Aid.

(6) IPU 12U0483 issued 03-05-2012 IRM 21.3.5.4 - Added Inform the taxpayer a referral has been completed.

(7) IPU 12U0787 issued 04-25-2012 IRM 21.3.5.4 - Added clarification of calendar and business days.

(8) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.4.1 - Revised procedures on generation of 4442 with open controls.

(9) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.4.2.1.1 - Deleted note regarding PDF File and TAS criteria

(10) IPU 12U0943 issued 04-30-2012 IRM 21.3.5.4.2.1.1 - Added caution on processing ITAR referrals within 24 hours.

(11) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.4.2.1.1.1 - Deleted note regarding cases meeting TAS criteria.

(12) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.4.4.1 - Added note stating do not send taxpayers to TAC office when systems down.

(13) IPU 12U0483 issued 03-05-2012 IRM 21.3.5.4.4.1 - Added advance tax return preparation appointments no longer offered and deleted paragraph due to combining information in the note.

(14) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.4.4.1.1 - Added note stating do not send taxpayers to TAC office when systems down. Deleted reference to out of office referral.

(15) IPU 11U1740 issued 11-08-2011 IRM 21.3.5.4.6.2 - Revised TAS referral criteria and paragraphs 2,3 and 4. Deleted sentence referencing an out of office referral is not faxed or transmitted within four calendar days or less.

(16) IPU 12U0787 issued 04-25-2012 IRM 21.3.5.4.6.2 - Added business and remove calendar. Revised remaining paragraphs.

(17) IPU 12U0208 issued 02-01-2012 IRM 21.3.5.4.6.2(1) - Deleted bullet reference to out of office referral being faxed in 4 calendar days.

(18) IPU 12U0787 issued 04-25-2012 IRM 21.3.5.4.6.4 - Added business and remove calendar.

(19) IRM 21.3.5-1 -Added the following references and links: Bankruptcy Filed, Collections Appeals Program (CAP), Collection Due Process, ST Bal Due ASGNI is 35XX6YYY, ST Bal Due ASGNI is 8000, Innocent Souse, OIC Application Status and P- Freeze. Added IRM reference 21.3.12 for Levy Release and 21.3.12.3.7 Direct Debit Revised. Separated A1 & A2 categories, providing link to each reference. Removed the following references: -W, -V Freeze, Z- Freeze, Additional Expenses not listed on Form 433F, and AUR International Referrals due to referral requirements to send an e-4442/Form 4442 no longer exist.

Effect on Other Documents

IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, dated 08/26/2011 (effective 10/1/2011) is superseded. This IRM also incorporates the following interim procedural updates (IPU) - 11U1740 (dated 11/08/2011), 12U0208 (dated 02/01/2012), 12U0483 dated (03/05/2012), 12U0787 (dated 04/25/2012) and 12U0943 (dated 04/30/2012).

Audience

All employees performing account/tax law work.

Effective Date

(10-01-2012)

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

21.3.5.1  (06-01-2009)
Referrals Of Taxpayer Inquiries Overview

  1. Use procedures in this Internal Revenue Manual (IRM) section to correctly document, and refer taxpayer inquiries that cannot be resolved during initial contact.

  2. The procedures in this IRM Section apply to written referrals documented on Form 4442, Inquiry Referral or Electronic Form 4442 (e-4442). The initial contact may be received in person or by telephone.

    Note:

    See IRM 21.3.5.4.2.1, e-4442 Electronic Transmission for information and requirements to use e-4442 application on Accounts Management Services (AMS).

21.3.5.2  (02-01-2012)
What Is a Referral?

  1. A written/electronic referral is initiated (in limited instances) when a taxpayer inquiry cannot be resolved:

    • While the taxpayer is still on the telephone,

    • In the Taxpayer Assistance Center (TAC), or

    • By the close of business/or the end of your Tour of Duty (TOD) on the day contact is made

      Reminder:

      Do not advise the caller the reason for the referral is the end of your TOD. Apologize to the caller that no one is available to answer his/her question and ask the caller if he/she prefers to call back the next business day or at a later date or if he/she prefers to have a referral prepared.

  2. A written/electronic referral is initiated on Form 4442, Inquiry referral or electronic 4442 (e-4442).

  3. Most referrals are either tax law or account referrals. These referrals are either:

    • Kept in the office where they are initiated.

    • Sent to another office/campus/function due to a specific IRM reference.

  4. A correct referral has several steps:

    1. Identify the taxpayer’s issue by listening to the taxpayer and asking probing questions.

    2. Determine action needed to resolve the issue, research Integrated Data Retrieval System (IDRS), and appropriate reference material.

    3. Determine if you are authorized to complete the action. If you are not authorized, determine what function is authorized.

    4. Take appropriate action.

      Note:

      Unless directed by a specific IRM other than IRM 21.3.5, do not prepare a referral (4442) if the taxpayer is calling only to check on the status of their refund/claim and does not provide additional information to assist in resolving the case. If you have access to AMS, leave an issue. If you do not have access to AMS input history item on IDRS. It is not required to input a remark on both systems.

21.3.5.2.1  (02-01-2012)
What is Not a Referral

  1. An inquiry resolved on-line or by the end of your TOD is not a referral.

  2. A fax from a taxpayer or any written correspondence, whether it is an initial inquiry or related to an existing case, is not a referral.

  3. Providing the taxpayer with a telephone number or directing him/her to a TAC is not a written referral (as defined in this IRM section).

    Reminder:

    Never provide the taxpayer with a telephone or fax number marked for "internal use only" .

  4. An Informant call is not considered a referral.

  5. If a taxpayer indicates he/she has information concerning an Abusive Corporate Tax Shelter, provide taxpayer with the number of the Abusive Corporate Tax Shelter Hot Line, 1-866-775-7474.

21.3.5.3  (02-01-2012)
Referral Research

  1. Perform complete research prior to making a referral. Use the appropriate reference material (IRMs, publications, tax packages/forms, Job Aids, Interactive Tax Law Assistant (ITLA), IDRS, Correspondex Imaging System (CIS) for current or previously worked related issue(s) and e-4442 application on AMS) to resolve inquiries. Required research includes, but is not limited to the following:

    If ... And ... Then ...
    This is an account inquiry There is a specific IRM on the topic of your inquiry 1. Research (e-4442 if applicable) to determine if a referral already exists on this issue. Take action including referral only if the specific IRM directs.
    2. Provide response time per the specific subject IRM.
    This is a tax law inquiry The topic is covered under ITLA. Use ITLA as an aid in resolving tax law inquiries.

    Exception:

    If this is a technical tax law inquiry and your site does not answer tax law questions, you may refer the call (follow the Telephone Transfer Guide if tax law topic is listed). If an IRM specifies the work must be completed in another campus/office, follow the IRM direction.

  2. Use the Servicewide Electronic Research Program (SERP) to research on-line. SERP provides on-line access to IRMs, Document 6209, IRS Processing Codes and Information, tax law publications, tax forms, Lexis-Nexis, IRM updates, Alerts, telephone and fax numbers, and other resources.

21.3.5.4  (04-25-2012)
Referral Procedures

  1. Inform the taxpayer a referral has been completed in response to his/her inquiry and always provide the taxpayer with an expected response time. Use the time frame listed in the specific IRM requiring the referral or use the Accounts Management-IMF Case Management Guide to assist in determining applicable time frame. If a time frame is not listed, see the table below.

    If ... Then ...
    This is an account inquiry

    Exception:

    If the inquiry meets Taxpayer Advocate Criteria, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    		Tell the taxpayer he/she will hear from us within 30 calendar days. Stress to the taxpayer that we will make every effort to respond as quickly as possible.
    This is a tax law inquiry Tell the taxpayer he/she will hear from us within 15 business days. Stress to the taxpayer that we will make every effort to respond as quickly as possible.

21.3.5.4.1  (02-01-2012)
When to Prepare a Referral

  1. Prepare a referral in the following circumstances:

    1. You are not trained to perform the needed resolution.

    2. A subject specific IRM section specifies that Form 4442/e-4442, Inquiry Referral, must be prepared. See Exhibit 21.3.5-1, Referral IRM Research List for a list of possible referrals with IRM references.

      Note:

      The subject specific IRM is the controlling IRM for the topic.

      Example:

      IRM 21.4.1, Refund Research, is the subject specific IRM for Refund Inquiry. No other IRM can override IRM 21.4.1 concerning refund inquiry.

    3. If you have access to CIS and the taxpayer provides additional information to assist in resolution of the case and the open control in CIS prevents you from taking action, take the following steps.

    1. Generate e-4442.

    2. Once approved by the manager/lead convert the e-4442 to a Portable Document Format (PDF) file.

    3. PDF should be attached as a file to the open CIS case.

    4. Link the PDF to the open relevant control (e.g. TPRQ, DUPF) on CIS.

    5. Enter a Case Note on CIS (4442 present-Check AMS history) to alert employee to check the inquiry detail history.

    6. Do not print/fax 4442 to open control (the faxed 4442 will be rejected back to the originator).

    7. Open CIS cases meeting TAS criteria should not be attached, but should be faxed as outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

    Note:

    Refer to IRM 21.5.2.3, Adjustment Guidelines-research, for additional information on open controls.

  2. If account has an open control that prevents you from taking action and you do not have access to CIS, the e-4442 application will allow you to print the referral instead of transmitting electronically. See the Referral Fax Numbers on SERP for a listing of fax numbers by site and function.

21.3.5.4.2  (10-01-2010)
How to Prepare a Referral

  1. All referrals must be prepared on Accounts Management Services (AMS) if you have AMS access and the question is an account inquiry.

  2. A complete Form 4442/e−4442 Inquiry Referral must have the following entries:

    • Box 1, Employee's Name

    • Box 2, ID Number

    • Box 3, Received Date and Time

    • Box 4, Location

    • Box 5, Referring to

    • Box 6, Date/Time

    • Box 7, Manager's Signature

    • Box 8, Taxpayer's Name on Return

    • Box 9, TIN

    • Box 13, Current Address

    • Box 15, Form(s)

    • Box 17, Tax Period

    • Box 18, Processing Campus

    • Box 19, Date Filed

    • Box 22, Caller

    • Box 24, Taxpayer's Telephone Number(s)

    • Part III Section B, Taxpayer Inquiry/Proposed Resolution

    Reminder:

    Entries in the remaining fields must be made as appropriate.

  3. Include (in Part III, Section B) the IRM reference directing the referral (IRM reference is automatically entered on the e-4442), the reason you are making the referral and a complete description of the taxpayer’s issue. For Form 4442s requiring faxing, include the fax number to the location where the referral is being sent. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for additional requirements if referring a case meeting TAS criteria. If the receiving area does not have AMS, the reviewer will print the referral and fax to the appropriate area. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

    Note:

    See IRM 21.3.5.4.1, When to Prepare a Referral, and IRM 21.5.2.3, Adjustment Guidelines – Research, for reasons for making referrals.

  4. Always include your full name in box 1 and your employee identification number (or your IDRS number) in block 2 on a paper referral. When the required information is automatically generated by AMS, it is not necessary to reinput the information in the required field.

    Note:

    If you have access to IDRS, you must use your IDRS number.

  5. Form 4442, Inquiry Referral, must be reviewed and initialed in box 7 by the manager, referral coordinator, or designated lead.

  6. The e-4442 application contains a drop down menu for IRM required referrals. When selecting other, you must input the IRM reference on the form.

21.3.5.4.2.1  (10-01-2004)
e-4442 Electronic Transmission

  1. Use the Electronic Form 4442 (e-4442) to prepare, electronically route, review, and work Form 4442 referral inventory. You cannot prepare a tax law referral using the e-4442 application.

21.3.5.4.2.1.1  (04-30-2012)
Preparing an e-4442

  1. Research AMS to determine if a duplicate referral already exists on the system. The system will not allow the creation of a second referral if one already exists on the system which was created in the past 7 calendar days and meets all of the following criteria:

    • TIN

    • MFT

    • Tax Period

    • Function

    • Issue

    • Site

    Note:

    See IRM 21.3.5.4.2.1.1.1, Pre-existing 4442/e-4442, for actions when there is a pre-existing e-4442.

  2. To create a referral, select an issue from the Automated Information System (AIS) window, select standard forms, then select e–4442. The e-4442 will populate many of the Form 4442 fields for you. You must manually complete all required fields that are not populated by e-4442.

  3. Route e-4442s to one of three inventory queues listed below.

    • Personal Inventory- Referral issues you write up and resolve by close of business the same day. Items in personal inventory move automatically to the managers review folder if they are not resolved. Once reviewed and accepted by the manager, inventory items will be directed to the in-house inventory by the manager.

      Example:

      You are waiting on a fax from a taxpayer and you expect to be able to close the case by close of business. You prepare and route an e-4442 to your personal inventory.

    • In-House Inventory - Referrals prepared when IDRS/AMS/CFOL are down, complex issue, lack of training, supervisor/lead call-back, or additional research needed.

      Note:

      AMS will allow you to prepare a referral when IDRS is down. You must input the entity information manually. AMS will not be able to check the entity information. During review, the manager must check the entity information and confirm that the referral is on the correct account.

      Example:

      You receive a call on a complex issue that you have not had training on. You prepare and route an e−4442 to the in−house inventory.

    • IRM Directed Referral Inventory - Referrals written per instructions in an IRM. See Exhibit 21.3.5-1 for a listing of IRM directed referrals. Research the given IRM reference to determine if your issues meet the referral criteria and to determine how to route the referral.

      Example:

      You receive a refund inquiry on an account with an injured spouse claim. You prepare and route an e−4442 to the IRM directed referral inventory per the procedures in IRM 21.4.6.5.3, Injured Spouse Inquiries.

  4. Use the drop down menus to route IRM directed referrals to the appropriate function and site and to direct in-house referrals to the correct queue.

  5. Print and fax IRM directed referrals to any area that does not have AMS access. In this case the e-4442 application will allow you to print the referral instead of transmitting electronically. See the Referral Fax Numbers on SERP for a listing of fax numbers by site and function.

  6. Referrals must be reviewed by the manager or manager's designee within 3 business days from the date the referral was initially created or resubmitted for review.

    Caution:

    Identity Theft Assistance Request (ITAR) referrals must be reviewed by the manager or manager's designee with 24 hours. See IRM 21.9.2.10, Identity Theft Assistance Request (ITAR) - General Information.

  7. Action must be taken by the initiating CSR on rejected referrals within 2 business days of the case being rejected

    Caution:

    Action must be taken by the initiating CSR on rejected ITAR referrals within 24 hours. See IRM 21.9.2.10, Identity Theft Assistance Request (ITAR) - General Information.

    .

21.3.5.4.2.1.1.1  (02-01-2012)
Pre-existing Form 4442/e-4442

  1. If an e-4442 already exists on AMS, review the history and leave notes (on the notes tab) to assist in resolving the case when the case meets any of the criteria listed below:

    • Assigned

    • Requires additional research

    • IRM required inventory of another function or site

  2. Refer to the table below when a call is received concerning an account inquiry with a pre-existing Form 4442/e-4442.

    If... And... Then...
    There is a control open on IDRS It has not yet been assigned Explain to the caller that their inquiry has been received but the case has not been assigned to an assistor. The caller can expect contact within 30 days from the date of receipt.
    There is a control open on IDRS It has been assigned Explain to the caller that they can expect contact within 30 days of the received date.
    There is a closed control on IDRS Action was taken to cause issuance of a notice or letter The caller should be advised to expect correspondence within two weeks of the closing date. Never send a referral to an assistor after a case has been closed.

    Reminder:

    Always leave a note when the taxpayer makes a subsequent contact if the case is open.

  3. Work and close the case on-line if the case meets all of the following criteria:

    • Open

    • Unassigned

    • In an in-house inventory queue

    • You are able to resolve and close the case immediately

    Example:

    See the table below for examples of when this may occur.

    If referral was created on account of... And ... Then ...
    IDRS down IDRS is now available Resolve and close the case.
    Lack of training Trained CSR receives the subsequent contact Resolve and close the case.
    Additional research needed Information available to CSR receiving subsequent contact. Resolve and close the case.
    Complex Issue CSR receiving subsequent contact able to resolve immediately on–line. Resolve and close the case.

21.3.5.4.2.1.1.2  (10-01-2008)
Requesting Documents When Creating e-4442 Referrals

  1. Request documents for in-house inventory when receipt of the information will take longer than close of business the same day. Refer to the list below for examples:

    • Income data from information returns (IRPTRE)

    • Hard copy of record of payments to be sent to the taxpayer (MFTRA request type "X" )

    • Hard copy of Penalty and Interest Notice Explanations (PINEX) to explain penalty

    • Record of Accounts

    Note:

    Accounts Management Clerical Support should be profiled to work the examples listed above.

  2. Always note the document request on the e-4442. This will prevent the person assigned to work the case from inputting a second request.

    Reminder:

    If you are staffing the toll-free lines at a remote site and you will need to ESTAB for a document to resolve the issue, follow the procedures in IRM 21.5.2.3, Adjustment Guidelines — Research.

21.3.5.4.2.2  (10-01-2009)
Controlling Referrals

  1. Control all referrals on IDRS. Use Activity Code "4442XX." The XX represents the campus/office location code of the site where the referral will be worked. When creating an e-4442, the system will automatically generate the activity code.

    1. Use Case Status Code "A" if you are preparing a referral and will work it as a personal referral. If you are preparing an e-4442, the control will automatically generate.

    2. Use Case Status Code "B" if you are preparing a paper referral to be placed in an In-House Inventory. When creating an e-4442, the system will automatically generate to Case Status Code "B" for In-House Inventory. When employee selects next case from the e-4442 system (In-House or IRM required), the case will reassign to the selecting employee in Case Status Code "A" .

    3. Use Case Status Code "C" if you are preparing a paper referral and the IRM specifies you are to send it to another office/campus/function or closing a case. When creating an e-4442, the system will control the case to Case Status Code "B" and assign case to the receiving site’s generic number. When closing a case on the e-4442 system, the system will automatically close the case on IDRS.

    Note:

    If the reviewer of the e-4442 determines the form is in error, the reviewer must manually update the Case Status Code and category code. The same procedures apply for e-4442s in the case worker's personal inventory and not closed by close of business (COB).

  2. Use the following category codes to identify referrals as appropriate:

    • TWRR-Telephone generated Written Referrals (Refund)

    • TWRC-Telephone generated Written Referral (Collections)

    • TWRO-Telephone generated Written Referrals (Other)

    • MISC-Use this code anytime you are referring a paper Form 4442 to another office/campus/location. If the case is in inventory, you must manually change the category code to "MISC" and close the control base before referring the paper case. If the case is prepared and being referred to another office/campus/location while on the phone (not going into site inventory), use category code "MISC" and Case Status Code "C" . Cases meeting e-4442 criteria will automatically be assigned to Category Code "TWRO" and Case Status Code "B" when electronically sending to another site.

      Note:

      Use the above category codes to identify referrals. Do not use them with unsolicited correspondence.

21.3.5.4.2.3  (04-07-2010)
Required Systems Unavailable

  1. When access to systems (e.g. IDRS, CFOL, SERP...) required to resolve a telephone inquiry is unavailable, take the following actions:

    1. Advise the caller that systems required for you to assist them are unavailable.

    2. Provide the hours of operation.

    3. Suggest to the caller that they try calling back at a later time. If the caller agrees, do not prepare a referral.

  2. If the caller prefers that we return their call, take the following actions:

    1. Complete Form 4442/e-4442.

    2. Advise caller that we will return their call within 30 days.

      Reminder:

      Be sure to accurately document the contact name, telephone number(s) and the best time to call.

    3. Place the referral in your personal inventory queue. If time and phone schedules permit, return the call the same day when required systems become available. The referral will convert to an in-house referral if not resolved by the close of business.

21.3.5.4.3  (10-01-2009)
How to Transmit/Route Referrals to Another Office/Function

  1. Referrals must be transmitted electronically through e-4442 application or faxed or hand carried to the referral point within 4 days. Referral Fax Numbers are available on SERP.

  2. Never transmit/route a referral to a functional area unless the IRM directs.

  3. If you are unable to determine where an employee is located, refer to the IDRS Unit and USR Database. Type in the first five digits of the employee IDRS Number to get their actual location so the form can be routed appropriately.

  4. When faxing the Form 4442s you must use the fax number provided in the IRM, if one is available. If a fax number is not available, refer to the fax number for the appropriate function shown on the Referral Fax Numbers on SERP.

    Note:

    Do not use the F-4442 Erroneous Referral Coordinators list; only erroneous referrals are faxed to the coordinator.

    Note:

    If a fax number is not working inform the referral coordinator so a correct number can be provided. The fax number listing for Erroneous Referral Coordinators is located on the "Who/Where" tab on SERP.

21.3.5.4.4  (10-01-2003)
Other Referrals

  1. Follow the procedures in this section to make referrals to TACs, Media Contacts, and other IRS Functions/Government Agencies.

21.3.5.4.4.1  (03-05-2012)
Directing Taxpayers to Taxpayer Assistance Centers (TAC)

  1. Before directing taxpayers to a TAC, verify what type of services they are requesting. Advise taxpayers that you can usually provide the same level of service over the phone. For additional information on TAC criteria, see IRM 21.3.4.2, Standard Services in a Taxpayer Assistance Center (TAC). Make every attempt to resolve the issue.

    Note:

    When access to systems (e.g. IDRS, CFOL, SERP) are unavailable due to dead cycles and/or end of year updates, do not refer taxpayers to TAC office for resolution. TAC offices are also experiencing the same system failures and will not be able to provide any additional services for taxpayer resolution.

  2. If you can not resolve the issue, the taxpayer insists on visiting a TAC office, requesting help with tax return preparation or it is determined that a face−to−face meeting is needed, verify the "Services Provided″ for the TAC location. Services are limited and not all services are available at every TAC office. The services provided at each TAC are listed on the "Contact My Local Office" page on www.irs.gov.

    Note:

    Advance tax return preparation appointments will no longer be offered at a TAC office. In addition, days of the week when tax returns are being prepared may be limited for tax return preparation. Review IRM 21.3.4.10.2, Return Preparation Criteria, before directing taxpayers to a TAC office. TAC offices will not electronically transmit returns prepared elsewhere. See IRM 21.3.4.10.1, Electronic Filing , for additional information.

  3. If the taxpayer chooses to call the TAC Office, the taxpayer will get a recorded message. Someone will return the taxpayer’s call within 2 business days.

21.3.5.4.4.1.1  (02-01-2012)
Face-to-Face Tax Help

  1. Face -To -Face Tax help has replaced Everyday Tax Solutions (ETS). The goal of Face-To-Face Tax Help is to reduce the expenditure of taxpayer time and to make Face -To -Face Tax Help more convenient and available to all taxpayers. There are over 300 local TAC offices throughout the country to solve tax problems. Assistance is available Monday through Friday during normal business hours. The following is criteria for referrals:

    1. Taxpayer requests a face-to-face meeting and/or

    2. The issue cannot be resolved over-the-phone

      Note:

      When access to systems (e.g. IDRS, CFOL, SERP) are unavailable due to dead cycles and/or end of year updates, do not refer taxpayers to TAC office for resolution. TAC offices are also experiencing the same system failures and will not be able to provide any additional services for taxpayer resolution.

  2. If a taxpayer meets the criteria listed above, provide the taxpayer the location and hours of service of the nearest TAC office. Refer to the TAC/POD Listing. Advise the taxpayer that no appointment is necessary. If the taxpayer requests the number to call the TAC, advise them that they will receive a recorded message. Someone will return their call within 2 business days. Advise taxpayer that questions are not answered over TAC phone lines and the best method to obtain service is to walk-in during normal business hours.

21.3.5.4.4.2  (04-08-2008)
Media Contacts

  1. If a caller identifies him/herself as a member of the media, refer to the Media Contacts listing for a list of media contacts. Do not refer any other contact to Field Media Relations.

21.3.5.4.4.3  (10-18-2002)
Referrals to other IRS Functions/Government Agencies

  1. Federal State & Local Governments

    • Fax Number 202–283–9797

    • Address: Federal State & Local Government, T:GE:FSLG (Room 5T1–Penn Bldg.), 1111 Constitution Ave. NW, Washington, DC 20224

  2. Indian & Tribal Government

    • Fax Number: 202–283–9760

    • Address: Indian & Tribal Governments, T:GE:ITG (Room 5G4–Penn Building), 1111 Constitution Ave. NW, Washington, DC 20224

  3. Tax Exempt Bonds

    • Fax Number: 202–283–9797

    • Address: Tax Exempt Bonds, T:GE:TEB (Room 5T2–Penn Building), 1111 Constitution Ave. NW, Washington, DC 20224

21.3.5.4.5  (10-01-2009)
Receiving Referrals

  1. The manager, referral coordinator, or designated employee must research the IRM reference noted in Part III, Section B, of the referral or the topic selected on e-4442 to determine if the referral is correct. All sites (including TAC) must designate a referral coordinator.

  2. Manager, designated employee, or referral coordinators:

    1. Report and reject erroneous, incomplete, misrouted, illegible or late (transferred) referrals.

    2. Work together to eliminate erroneous referrals which prevent timely taxpayer response.

  3. Follow the table below to reject erroneous referrals to the originator.

    If ... And Then ...
    The referral is erroneous/ misdirected Less than 30 days old You may reject the referral to the originating office by fax, e-4442 application or hand carry.
    The referral is erroneous/ misdirected Received when 30 or more days old Issue an interim letter before rejecting to the issuing office by fax, e-4442 application or hand carry. Review for TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

21.3.5.4.6  (10-01-2011)
Resolving Referrals

  1. Work the oldest case first when resolving referrals.

  2. Recontrol or reassign the control base of the originating employee/unit to yourself using case status code "A" .

  3. Maintain referrals you are working in suspense until they are closed.

  4. Address each issue and take the appropriate action (e.g., using the proper reference guides, IRM procedures, command codes).

  5. Update IDRS history with any actions taken.

  6. Make every attempt to resolve the case within the time frame given to the taxpayer.

21.3.5.4.6.1  (10-01-2009)
Working e-4442 With Prior Document Request

  1. Documents taking more than COB for receipt are requested during the e-4442 creation process. Document requests will be noted on the e-4442. Check e-4442 inventory items received through next case process to determine if documents have been requested. Refer to the table below for correct action:

    If ... And ... Then ...
    Documents/ transcripts are required Have not been requested Request the documents.
    Documents/ transcripts have been requested prior to receipt of the inventory item Have not been received by the clerk/lead Forward e-4442 to Tech Lead (Tech Lead will hold case until documents are received and assign to employee) or place the case in interim for a follow-up or follow local procedures. See IRM 21.3.5.4.6.3, Interim Option e-4442.
    Documents have been requested Received Clerk or lead will:
    1. Leave notes on the case indicating documents have been received, or
    2. Give documents to employee assigned to work case or mail document to the taxpayer.
    Transcripts have been requested Received 1. Mail transcript to the taxpayer
    2. Close IDRS control, and
    3. Update AMS case history.

21.3.5.4.6.2  (04-25-2012)
Interim Referral Responses

  1. You must provide the taxpayer with an interim response (by telephone or in writing) if the response time given to the taxpayer is not met. See below for instances when an interim response must be sent.

    • If a tax law referral is not resolved in 15 business days or less, or

    • An Account Referral is not resolved before the 30th calendar day

  2. If the lapse of more than 30 days beyond normal processing time frames has occurred and the case does not meet TAS criteria, IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, do not generate an additional (Form 4442) referral or suggest calling back to check on the status of the account. Apologize for the additional delay and reassure the taxpayer we have notated the contact on their account and they will be notified upon resolution.

  3. Refer taxpayers to TAS when the contact meets TAS criteria and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations.

  4. Referrals to TAS are made by completing Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and routing the form to TAS.

21.3.5.4.6.3  (06-01-2009)
Interim Option e-4442

  1. Select the interim button on AMS e-4442 when working a case that cannot be closed immediately. Examples of when to use this option are:

    • Waiting for information/documents

    • Waiting for payment or adjustment to post

  2. The interim option on AMS allows you to enter the follow-up date. The system will move the case to the top of your inventory in bold on the follow-up date.

  3. When sending interim letters, note the date in the Interim Response Sent Field on the Part II tab.

21.3.5.4.6.4  (04-25-2012)
Referral Aging Criteria

  1. A Tax Law Referral is considered aged if not resolved in 15 business days from the inquiry date.

  2. An Account Referral is considered aged if not resolved before the 30th calendar day from the inquiry date.

21.3.5.4.6.5  (10-01-2010)
Closures

  1. A referral is closed when the taxpayer’s inquiry is resolved and he/she is notified of the closing action.

  2. Notify the taxpayer by telephone or in writing.

  3. A generated notice based on a closing action on an account inquiry serves as notification if it clearly "responds to" or addresses the taxpayer’s inquiry. See IRM 21.3.3.4.2.3, Correspondence Date (Corr Date).

  4. After closure a referral worked on the e-4442 application will be viewable for 60 days. You will have the ability to reopen a case that has been worked during this time period.

Exhibit 21.3.5-1 
Referral IRM Research List

POSSIBLE REFERRAL ISSUE Note: Research the IRM section(s) listed in the IRM reference column to see if your case/issue meets referral criteria. Do not refer without IRM reference research. ABBREVIATIONS SHOWN ON PRINTED e-4442 IRM REFERENCE
-A Freeze -A Freeze IRM 21.5.6.4.2
AIMS Status Code Guide AIMS Status Code Guide Exhibit 21.5.10-1
Altered and/or Stolen Taxpayer Payments Altered and/or Stolen TP Pymts IRM 21.5.7.4.6.8
AMTAP Activity - Unresolved Module Freeze Only AMTAP Unresolved Module Freeze IRM 21.5.6.4.35.3
AMTAP Activity - ID Theft Issue AMTAP ID Theft Issue IRM 21.5.6.4.35.3
AMTAP Activity - Complex Issue Not ID Theft AMTAP Complex Issue IRM 21.5.6.4.35.3
Audit Reports (copies of) Audit Reports (copies of) IRM 21.5.10.4.4
Backup Withholding-"C" Indicator BKUP Withholding "C" Indicator IRM 5.19.3.4.2.11
Balance Due Research ST 26 Balance Due Research ST 26 IRM 5.19.1.3.1
Balance Due Reminder CP71D CP71 Balance Due Reminder CP71D CP71 IRM 21.3.1.4.47
Bankruptcy (Balance Due) Bankruptcy (Balance Due) IRM 5.19.1.4.2.1
Bankruptcy Filed/Issue Bankruptcy Filed/Issue IRM 21.3.12.5.4
Collections Appeals Program (CAP) CAP IRM 21.3.12.6.7.3.1
Collection Due Process (CDP) CDP IRM 21.3.12.6.7.3.2
CP 44, Credit Available for Application CP 44, Credit Avail for App. IRM 21.3.1.4.33
-D Freeze (45 days have passed since the cycle of the -D Freeze) -D Freeze (45 days passed) IRM 21.5.6.4.8
Deceased Taxpayers (Balance Due) Missing in Action (MIA) Decd TP (Bal Due) (MIA) IRM 5.19.1.4.3
Duplicate EIN Duplicate EINs IRM 21.7.13.6.3
E- Freeze E- Freeze IRM 21.5.6.4.9
-E Freeze TC 810-4 Frivolous Return -E Freeze IRM 21.5.6.4.10
E-File Free File Complaint about Alliance Member E-File Complaint IRM 21.2.1.56
Status Code 221 (and the taxpayer did not receive telephone call or correspondence) ST 221(no call/corr) IRM 21.4.1.3.1.2.4
Status Code 251, 351, and 451. ST 251, 351, & 451 Exhibit 21.4.1-1
ESTABD Pull doc IRM 21.5.2.3
Estate and Gift Tax Estate and Gift Tax IRM 21.7.5.3.3
Form1040PR F 1040PR IRM 21.8.1.5
Form 2553-Small Business Election Status F 2553-Small Bus Elect Status IRM 21.7.4.4.4.11.2
Form W7/W-7SP Status of Application Form W7/W-7SP Status of Application IRM 3.21.263.6.1.34
FUTA−Taxpayer claiming they are exempt from FUTA TP Claiming Exempt From FUTA IRM 5.19.2.6.5.4.16.1
-I Freeze -I Freeze IRM 21.5.6.4.18
Identity Theft Assistance (ITAR) ITAR IRM 21.9.2.10
Injured Spouse Inquiries Injured Spouse Inquiries IRM 21.4.6.5.3
Direct Debit - Revise/Reinstatements of Installment Agreement DD - Revise/Reinstate IA IRM 5.19.1.5.5.21
Direct Debit - Revise/Reinstatements of Installment Agreement DD - Revise/Reinstate IA IRM 21.3.12.3.7
Direct Debit-Adding New Liability DD-Adding New Lib IRM 5.19.1.5.5.22
Direct Debit IA Problems DDIA Problem IRM 5.19.1.5.5.13.2
Pending/Rejected IA Suspense File Pnd/Rej IA Susp File IRM 5.19.1.5.5.10
ST Bal Due ASGNI is 35XX6YYY ST Bal Due ASGNI IRM 21.3.12.6.2.1
ST Bal Due ASGNI is 8000 ST Bal Due ASGNI 8000 IRM 21.3.12.6.2.2
Innocent Spouse Innocent Spouse IRM 21.3.12.3.7
Interest Computation Explanation Int Comp Explanation IRM 20.2.3.5
IRS Employee Inquiries IRS Employee Inquiries IRM 21.1.3.8
ITIN Issues - Field Assistance ITIN Issues IRM 3.21.263.6.1.34
ITIN Issues - Accounts Management ITIN Issues IRM 3.21.263.7.5
-J Freeze –J Freeze IRM 21.5.6.4.20
KITA/KIA KITA/KIA IRM 21.6.6.3.23.2
Levy Release Levy Release IRM 5.19.4.4.10
Levy Release Levy Release IRM 21.3.12.6.6
Manually Monitored Installment Agreements. MMIA IRM 21.3.12.5.10
Math Error With Injured Spouse Math Error With Injured Spouse IRM 21.5.4.4.7
Mixed Entities (IMF) Mixed Entities IRM 21.6.2.4.2.1
Resequencing Action Required Resequencing Required IRM 21.6.2.4.1.3
Mixed Periods (IMF) Mixed Periods IRM 21.6.4.4.16.1
NMF and MFT 31/30 Combination Issues NMF and MFT 31/30 Com. Issues IRM 21.6.8.7
NMF Notice Responses NMF Notice Responses IRM 5.19.1.4.1.1
No Merge (NOMRG) Procedures No Merge (NOMRG) Procedures IRM 21.6.2.4.5
OIC Application Status OIC Application Status IRM 21.3.12.6.3.3
Open Control Open Control IRM 21.3.5.4.1
IRM 21.5.2.3
P- Freeze P- Freeze IRM 21.5.6.4.31
Potentially Dangerous Taxpayer (PDT) Indicator PDT Indicator IRM 21.1.3.11.1
-R Freeze -R Freeze IRM 21.5.6.4.35.2
Category "A1" Category "A1" IRM 21.4.5.4.1
Category "A2" Category "A2" IRM 21.4.5.4.2
Direct Deposit not Requested Direct Deposit not Requested IRM 21.4.1.4.9.5
Disposition and Status Codes Disp and ST Codes Exhibit 21.4.2-5
Incorrect Taxpayer Shown on ENMOD Incor TP Shown on ENMOD IRM 21.4.2.4
Refund Trace-Subsequent Contact Ref Trace-Sub Contact IRM 21.4.2.4.4
Return not Processed (St 4) Ret not Pro (St 4) IRM 21.4.1.3.1.2
Refund Check (copy of) – Family Disputes Copy of Refund Ck IRM 21.4.1.4.9.2
Reprocessing Returns Reprocessing Returns IRM 21.5.2.4.23
Remittance with Return Remittance with Return IRM 21.5.7.3.5
Request for Specific Employee Request for Specific Emp. IRM 21.1.3.15
Return Delinquency (RD) Research Case Return Delinquency IRM 5.19.2.6.6
Return Needed From Files(BMF) Return Needed From Files(BMF) IRM 21.7.1.4.4.1
Scrambled SSN Cases Scrambled SSN Cases IRM 21.6.2.4.2.1
T- Freeze T- Freeze IRM 21.5.6.4.39
Tax Court Cases Tax Court Cases IRM 5.19.1.4.10
TC 150 - Different Year or Different SSN TC 150- Diff Year or Diff SSN IRM 21.6.7.4.2.3
Transfers Between Agents on Open or Closed Cases-Practitioner Priority Service Only Trans Btwn Agents(PPS Only) IRM 21.3.10.5.1
-U Freeze -U Freeze IRM 21.5.6.4.41
Unpostables (open 8 wks or more) Unp(open 8 wks or more) IRM 21.5.5.3.3
USDA Estimated credit not credited USDA Estim. cred. not credited IRM 21.6.4.4.9.3
V- Freeze V- Freeze IRM 21.5.6.4.43
Victims of Terrorism Tax Relief Act of 2001 Victims of TTRA of 2001 IRM 4.19.3.20.1.13.1
W-2/W-3/1098/1099 Form Information W-2/1099 Form Information IRM 21.2.3.4.1.6
Withholding Tax Credit Withholding Tax Credit IRM 21.6.3.4.2.2
-X Freeze -X Freeze IRM 21.5.6.4.48
-Z Freeze -Z Freeze IRM 21.5.6.4.52

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