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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 5. Taxpayer Inquiry Referrals Form 4442

21.3.5  Taxpayer Inquiry Referrals Form 4442

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  (10-01-2004)
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.

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

  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. Make referral only if appropriate.

21.3.5.2.1  (10-01-2008)
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  (10-01-2009)
Referral Research

  1. Perform complete research prior to making a referral. Use the appropriate reference material (IRMs, publications, tax packages/forms, Job Aids, Probe and Response Guide, Interactive Tax Law Assistant (ITLA), IDRS 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 exist on this issue. Take action including referral as the specific IRM directs.
    2. Provide response time per the specific subject IRM.
    This is a tax law inquiry The topic is covered in the Probe & Response Guide Use the Probe & Response Guide and ITLA as aids 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  (10-01-2009)
Referral Procedures

  1. Always provide the taxpayer with an expected response time. Use the time frame listed in the specific IRM requiring the referral. 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 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 days. Stress to the taxpayer that we will make every effort to respond as quickly as possible.

21.3.5.4.1  (10-01-2009)
When to Prepare a Referral

  1. Prepare a referral in the following situations:

    • Account has an open control that prevents you from taking action. Refer to IRM 21.5.2.3, Adjustment Guidelines — Research, for additional information on open controls.

    • You are not trained to perform the needed resolution.

    • A subject specific IRM section specifies that a 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.

    • (For Accounts Management only) An inquiry meets Taxpayer Advocate Criteria and can be closed through Pre−TAS procedures. See IRM 21.1.3.18.2, Accounts Management (AM) Pre−TAS e−4442 Referral Process.

    • If access to systems (e.g. IDRS, CFOL, SERP...) required to resolve a telephone inquiry is unavailable, See IRM 21.3.5.4.2.3. , Required Systems Unavailable.

21.3.5.4.2  (10-01-2009)
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, 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.

    1. 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  (10-01-2009)
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, Preexisting 4442/e-4442, for actions when there is a preexisting 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.

      Note:

      AM referrals to TAS meeting Pre-TAS criteria per IRM 21.1.3.18.2, Accounts Management (AM) Pre−TAS e−4442 Referral Process , are IRM directed referrals. Choose "e−4442" under Forms on the Tools menu on Account Summary window on AMS, select IRM as the referral type and "Pre−TAS" as the category on the Inquiry Referral window. An e−4442 will be referred to the TAS Liaison at the Campus you select..

  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.

    Note:

    If the referral is to an open Correspondence Imagining System (CIS) case and you have access to CIS, input the taxpayer telephone inquiry information as comments on CIS. An e−4442 can be converted to a pdf file and attached to the CIS case, instead of printing and faxing. 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.

21.3.5.4.2.1.1.1  (10-01-2009)
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.

    Reminder:

    When a taxpayer makes a subsequent contact on the same issue, and the time frame from the first referral has expired, the taxpayer's inquiry now meets TAS criteria. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

  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 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. See IRM 21.3.5.4.2.2, Controlling Referrals. 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  (10-01-2009)
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. Apologize for the inconvenience

    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. F–4442 (e–4442) 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 F–4442 (e–4442) 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  (10-01-2008)
Directing Taxpayers to Taxpayer Assistance Centers (TAC)

  1. 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, Field Assistance.

  2. Make every attempt to resolve the issue. If you cannot, then advise the taxpayer of the location and hours of service of the TAC nearest to them. Refer to the TAC/POD Listing. 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.

  3. A TAC will not take appointments over the phone for return preparation. The taxpayer must visit a TAC Office to set up an appointment. Appointments will generally be scheduled within 5 days; however the number of appointments available is limited. See IRM 21.3.4.10.5, Return Preparation Appointment Procedures for additional information. In general returns prepared by TAC are transmitted electronically. Advise the taxpayer that TAC will not electronically transmit returns prepared elsewhere. See IRM 21.3.4.10.1, Electronic Filing and IRM 21.3.4.10.2 , Return Preparation Criteria for additional information.

21.3.5.4.4.1.1  (10-01-2006)
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 400 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:

    See IRM 21.3.4.3.3, Providing Face -To - Face Tax Help for additional information.

  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  (10-01-2007)
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" .

    Note:

    Campus employees should change the IDRS control base to the appropriate adjustment case category code e.g. TPRQ, DUPF, DMFC, SCRM, NMRG etc...

  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. 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  (10-01-2009)
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 calendar days or less, or

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

    • If an out of office referral is not faxed/transmitted in 4 calendar days or less

  2. If the problem cannot be resolved and the taxpayer meets TAS criteria, prepare Form 911 on AMS.

    • The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

    • TAS has now clarified its existing criteria to include equitable treatment and taxpayer rights, specifically an area for "best interest of the taxpayer" and "Public Policy." Public Policy cases will be brought in the program as determined solely by the NTA.

    • While TAS is required by statute to assist taxpayers in circumstances where Significant Hardship exists, it is also responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

  3. Problems that meet TAS criteria can often be resolved in the same day.

    • A referral to a TAS office is not necessary even if TAS Case Criteria are met if the IRS employee can resolve a taxpayer’s inquiry or provide the relief requested, as outlined in IRM 13.1.7.4, Same Day Resolution by Operations. The definition of ″Same Day Resolution″ is ″within 24 hours″.

      Note:

      It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind

      Exception:

      Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case 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 these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

    • The National Taxpayer Advocate (NTA) toll-free number, 1-877-777-4778 or TTY/TDD 1-800-829-4059, should be provided to the taxpayer and the taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

  4. If no hardship exists and the taxpayer insists on assistance from the Taxpayer Advocate Service, provide them the TAS toll free number at 1-877-777-4778 and update AMS with comments

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  (02-18-2004)
Referral Aging Criteria

  1. A Tax Law Referral is considered aged if not resolved in 15 or less calendar 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  (10-01-2009)
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 30 days. You will have the ability to reopen a case that has been worked during this time period.

Exhibit 21.3.5-1  (10-01-2009)
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 IRM Exhibit 21.5.10-1
Altered and/or Stolen Taxpayer Payments Altered and/or Stolen TP PYMTS IRM 21.5.7.4.6.8
Audit Reconsideration Audit Recon IRM 4.13.2.3
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
IRM 5.19.3.4.2.14
Balance Due Research ST 26 Balance Due Research ST 26 IRM 5.19.1.3.1
Bankruptcy (Balance Due) Bankruptcy (Balance Due) IRM 5.19.1.4.2.1
CP 44, Credit Available for Application CP 44, Credit Avail for App. IRM 21.3.1.4.32
Criminal Investigation Case, No Z Freeze CI, No Z Freeze IRM 21.5.6.4.43
-D Freeze (45 days have passed since the cycle of the -D Freeze) -D Freeze (45 days passed) IRM 21.5.6.4.6
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 21.5.6.4.7
E-File Free File Complaint about Alliance Member E-File Complaint IRM 21.2.1.56
ERS    
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 IRM Exhibit 21.4.1-1
ESTABD Pull doc IRM 21.5.2.3
Estate and Gift Tax Estate and Gift Tax IRM 21.7.5.3.2
Form 1040PR F 1040PR IRM 21.8.1.5(5)
Form 2553-Small Business Election Status F 2553-Small Bus Elect Status IRM 21.7.4.4.4.11.2(7)
Form W7/W-7SP Status of Application Form W7/W-7SP Status of Application IRM 3.21.263.5.6
FUTA    
Taxpayer claiming they are exempt from FUTA TP Claiming Exempt FM FUTA IRM 5.19.2.6.5.4.15
Schedule H-FUTA reported on incorrect form or duplicate reporting. Sch H-Futa Incorr Form/Dup Rep IRM 21.7.3.4.16.1
IRM 21.7.4.4.1.11
-I Freeze -I Freeze IRM 21.5.6.4.14
Injured Spouse Inquiries Injured Spouse Inquiries IRM 21.4.6.5.3
Installment Agreements (IA)    
Additional Expenses not Listed on Form 433F Add Exp Not On F 433F IRM 5.19.1.6.3
Direct Debit-Adding New Liability DD-Adding New Lib IRM 5.19.1.5.4.25
Direct Debit IA Problems DDIA Problem IRM 5.19.1.5.4.16.2
Pending/Rejected IA Suspense File Pnd/Rej IA Susp File IRM 5.19.1.5.4.12
Interest Computation Explanation Int Comp Explanation IRM 20.2.1.4
IRM 20.2.3.5
IRS Employee Inquiries IRS Employee Inquiries IRM 21.1.3.8
ITIN Issues    
ITIN Issues - Field Assistance ITIN Issues IRM 3.21.263.6.1.31
ITIN Issues - Accounts Management ITIN Issues IRM 3.21.263.7.5
–J Freeze –J Freeze IRM 21.5.6.4.16
KITA/KIA KITA/KIA IRM 21.6.6.4.19.2
Levy Release Levy Release IRM 5.19.4.4.10(6)
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
Open Control Open Control IRM 21.3.5.4.1IRM 21.5.2.3(4)
Potentially Dangerous Taxpayer (PDT) Indicator PDT Indicator IRM 21.1.3.11.1
Practitioner Identification Number (PTIN) Verification PTIN Verification IRM 3.21.262.5.6
Pre–TAS Referrals Pre−TAS IRM 21.1.3.18.2
-R Freeze -R Freeze IRM 21.5.6.4.26.2
Refund    
Categories "A1" & "A2" Categories "A1" & "A2" IRM 21.4.5.4.1
Category ″D″ Erroneous Refund Category ″D″ IRM 21.4.5.5
Direct Deposit not Requested Direct Deposit not Requested IRM 21.4.1.4.9.5
Disposition and Status Codes Disp and ST Codes IRM 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(3)
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 21.5.6.4.30
Tax Court Cases Tax Court Cases IRM 5.19.1.4.11
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 21.5.6.4.32
Underreporter/ AUR    
Copies of CP 2000, 2501, and Letter 2893C Copies of CP 2000, 2501, and Letter 2893C IRM 21.3.1.4.59
Resolving/Referring Cases Resol/Refer Cases IRM 21.3.1.4.58
Status of Cases Status of Cases IRM 21.3.1.4.57
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 21.5.6.4.34
-V Freeze -V Freeze IRM 21.5.6.4.35
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
-W Freeze -W Freeze IRM 21.5.6.4.37
Withholding Tax Credit Withholding Tax Credit IRM 21.6.3.4.2.2
-X Freeze -X Freeze IRM 21.5.6.4.39
-Z Freeze -Z Freeze IRM 21.5.6.4.42
IRM 21.5.6.4.42.1
Z- Freeze Z- Freeze IRM 21.5.6.4.41

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