Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 10. Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR)

21.3.10  Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR)

Manual Transmittal

August 31, 2012

Purpose

(1) This transmits revised IRM 21.3.10, Taxpayer Contacts Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR).

Material Changes

(1) Added editorial changes throughout IRM 21.3.10

(2) IRM 21.3.10.1.2 (1) Added Note to provide hours of service for Puerto Rico taxpayers

(3) IRM 21.3.10.2(4) & (5) Updated to clarify rules for Students working in Low Income Taxpayer Clinic (LTIC)

(4) IRM 21.3.10.2(6) Note: Updated to clarify rules for Joint Filed Returns

(5) IRM 21.3.10.3(1) Added Unique Smart ID Card for use during Contact with Taxpayers

(6) IRM 21.3.10.3.2(2) Table: Added Unique Smart ID Card for use during Contact with Taxpayers

(7) IRM 21.3.10.3,2(3) Added IRM Reference for Registered Domestic Partners and Community Property

(8) IRM 21.3.10.7 (2) & (3) Added Unique Smart ID Card for use during Contact with Taxpayers

(9) IRM 21.3.10.7(3) Example: Corrected Hours of Operation to 7:00 AM - 7:00 PM

(10) IRM 21.3.10.8(2), (4) & (5) Updated to clarify instructions for Practitioner Misconduct Complaint

Effect on Other Documents

IRM 21.3.10, dated September 9, 2011 (effective October 1, 2011), is superseded. The following IRM Procedural Updates (IPUs), issued from October 14, 2011 through June 21, 2012, have been incorporated into this IRM: 11U1638, 11U1662, 11U1698, 11U1907, 11U1986, 12U0119, 12U0228, 12U0249, 12U0517, 12U0578, 12U818, 12U0901, 12U1061, and 12U1277.

Audience

Practitioner Priority Service (PPS) telephone response employees in W&I, SB/SE and TEGE .

Effective Date

(10-01-2012)

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

21.3.10.1  (10-01-2010)
Practitioner Priority Service (PPS) Overview

  1. Practitioner Priority Service (PPS) is a nationwide toll-free, account related service for all practitioners. PPS serves practitioners as the first point of contact for assistance regarding their clients' account related issues. There is no requirement for Practitioners to use this service exclusively.

  2. The primary method for a practitioner to contact the service regarding client inquires is through the PPS toll-free number and if eligible, using the IRS Electronic Accounts Resolution (EAR) system.

  3. PPS provides the following benefits to Practitioners:

    1. Improves overall consistency and quality of taxpayer service.

    2. Provides accessibility into the IRS systems.

    3. Reduces wait time for service.

      Note:

      Practitioners calling with Tax Law questions should be advised to call one of the toll-free numbers stated below. Provide the toll-free numbers Individual Master File (IMF) or Business Master File (BMF) for future use and then transfer the practitioner using the Telephone Transfer Guide (TTG). You can find the TTG at http://serp.enterprise.irs.gov/TTGuide/TTGuide.jsp. Following are the toll-free numbers for individuals and businesses:
      (IMF) 800-829-1040
      (BMF) 800-829-4933

      Exception:

      Assistors staffing the BMF PPS application will not transfer any employment tax issues to Application 25. BMF PPS assistors will answer questions relating to employment tax issues.

    4. Practitioners calling with Disaster questions/issues will be transferred to the Special Service Line #92098.

21.3.10.1.1  (10-01-2009)
Types of Inquiries

  1. PPS toll-free incoming calls are routed to one of the designated PPS sites listed below based on account inquiry. If a call is received via the PPS and the caller is not a Practitioner advise the caller to call the appropriate toll-free number stated in IRM 21.3.10.1, Practitioner Priority Service (PPS) Overview.

    Sites Type of Inquiry
    Brookhaven, NY Individual Master File (IMF)
    Memphis, TN Individual Master File (IMF)
    Philadelphia, PA Individual Master File (IMF)
    Cincinnati, OH Business Master File (BMF)
    Ogden, UT Business Master File (BMF)

21.3.10.1.2  (01-24-2012)
PPS Access and Availability

  1. The PPS toll-free number is 1-866-860-4259. The lines are available to all practitioners with valid power of attorney declarations, tax information authorizations or third party designee authorizations. The power of attorney or tax information authorization is either recorded on the Central Authorization File (CAF) or the valid documentation has been faxed to the toll-free assistor. The hours of service are weekdays Monday - Friday 7:00 a.m. to 7:00 p.m., local time, with the exception of Alaska and Hawaii, which follow Pacific Time.

    Note:

    Puerto Rico taxpayers receive service from 8:00 a.m. to 8:00 p.m. local time.

21.3.10.1.3  (10-01-2011)
Scope of Service

  1. PPS provides a number of benefits to practitioners, for example:

    • Locating and applying payments.

    • Explaining IRS communications, i.e., notices and letters.

    • Providing general procedural guidance and timeframes.

    • Provide Forms 1099 and W-2 information.

    • Providing one of the self-help methods to obtain forms and/or publications; see IRM 21.3.6.4.1, Ordering Forms and Publications.

    • Securing taxpayer income verification.

    • Resolving taxpayer account problems on active accounts.

    • Transcripts of taxpayer accounts, IRM 21.3.10.3.4, Transcript Requests.

  2. PPS toll-free customer service representatives (CSRs) will resolve inquiries by taking the appropriate action and providing an accurate response. CSR's should limit the practitioner to no more than five (5) clients per call. CSRs will provide complete and accurate information and advise practitioners to provide their clients with the appropriate toll-free non-PPS customer service number.

21.3.10.1.4  (10-01-2007)
Emergency Procedures

  1. Refer to IRM 21.1.3.10, Safety and Security Overview. This IRM provides employee guidance on the following:

    • IRM 21.1.3.10.1, Personnel Safety

    • IRM 21.1.3.10.2, Bribery Attempts

    • IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners

    • IRM 21.1.3.10.4, Reporting Assault/Threat Incidents

    • IRM 21.1.3.10.5, Written Assault/Threat Reports

    • IRM 21.1.3.10.6, Significant Incidents

    • IRM 21.1.3.10.7, Bomb Threats

    • IRM 21.1.3.10.8, Suspicious Packages and Letters

    • IRM 21.1.3.10.9, Other Incidents to Report to TIGTA

21.3.10.2  (10-25-2011)
Authentication and Disclosure Guidelines

  1. Person(s) requesting tax account information must have proper authorization in the form of a valid Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization. For other Third Party Designations see IRM 21.3.7.1, What is a Third Party Authorization? and IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821). Research must be performed on the applicable systems (i.e. CAF, IDRS, AMS) to verify that the authorization is on record.

    Note:

    After confirming the callers identity, PPS assistors will provide a forgotten/lost CAF number to the practitioner. See IRM 21.3.7.3.2 Providing Lost/Forgotten CAF Numbers

  2. See IRM 21.1.3.2.2, Authorized and Unauthorized Disclosures for information on unauthorized disclosures. Note that Form 10848, Report of Inadvertent Disclosure of Tax and Privacy Act Information, has been replaced with the Computer Security Incident Response Center's online form. It can be found at http://www.csirc.web.irs.gov/incident/ .

  3. For additional information see the following:

    • IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

    • IRM 11.3, Disclosure of Official Information

    • IRM 11.3.3, Disclosure to Designees and Practitioners

    • IRM 21.2.1.60, Hearing Impaired Caller and TTY/TDD Equipment

  4. Students working in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP), who are supervised by a practitioner, may represent taxpayers before the IRS under a special order by the Director, Office of Professional Responsibility (OPR). Student receiving an authorization by OPR generally may represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. See IRM 21.3.7.8.4, Student Representatives (Student Attorney or Student CPA).

  5. When a practitioner states they are an Unenrolled Return Preparer (Level H representative) or a Registered Tax Return Preparer (Level I representative), in order to provide any information, the practitioner must have prepared and signed the return and the return must be under Examination. For additional information on Unenrolled Return Preparer (Level H representation ) and Registered Tax Return Preparer (Level I representation) verification, see IRM 21.3.7.5.6, Unenrolled Return Preparer (Level H ) and Registered Tax Return Preparer (Level I) Representative Research, Rejections and Processing.

  6. A General or Durable Power of Attorney (POA) is generally an authorization which does not state a specific tax matter or Taxpayer Identification Number (TIN). However, it will state the name of the taxpayer and the individual to which the authority is granted. If a practitioner calls regarding a General or Durable POA, follow these steps:

    • If the caller faxes a copy of a General or Durable POA, provide the information requested. Faxed General or Durable POA's are a one time authorization to obtain information during the call. Do not send these to the CAF function for processing. Treat as classified waste after the call is completed.

    • If the caller requests the General or Durable POA be made permanent on the CAF data base, after the call is completed, have the caller fax you the General or Durable POA with a completed (signed and dated) Form 2848 or Form 8821 naming himself/herself as the authorized third party. Forward the General or Durable POA and the completed Form 2848/Form 8821 to the CAF Function once the call is completed. Refer to IRM 21.3.7.1.3, Processing Sites (CAF Function).

    • Note:

      A practitioner who represents or has been appointed by one spouse is entitled to receive or inspect the return and return information of that spouse even if the spouse filed a joint return and the other spouse has not authorized the practitioner to represent (or appointed the practitioner) him or her. The practitioner cannot, however, resolve the tax problems of the spouse who did not authorize the practitioner to represent him or her.

21.3.10.2.1  (12-19-2011)
Authorized Third Party Designees

  1. Practitioners with checkbox authority may use the services of Practitioner Priority Services (PPS). Third party designees (checkbox) may not negotiate on behalf of a taxpayer concerning a compliance issue. For additional information on the authority granted with a checkbox, refer to IRM 21.1.3.3.1(4), (5), and (6), Third Party Designee Authentication.

    Reminder:

    We can still accept information from non-authorized third parties. See IRM 21.3.10.2.2, Non-Authorized Third Parties.

    Note:

    Reporting Agents (RAs) may be granted authority by the taxpayer to obtain information pertaining to Form W-2 series and Form 1099 series information returns, including related civil penalties. See IRM 21.3.9.3, Authorizations - Form 8655, Reporting Agent Authorization and IRM 21.3.9.3.1, Review of Form 8655, Reporting Agent Authorization. The authorization for Forms W-2 is made by entering a period no earlier than 2004 on line 18a of Form 8655. The authorization for Forms 1099 is made by entering a period no earlier than 2006 on line 18b of Form 8655. To determine the periods for which they are authorized, view the Command Code (CC) RFINKL screen.

  2. Practitioners or Reporting Agents may use Form 8821, Form 2848, orForm 8655 to validate/verify one of the taxpayer entity items (name, address, or EIN) if two of the three entity items are known. Two of the entity items (name, address or Employer Identification Number EIN) must be accurately recorded on the faxed document, and all remaining required fields must be complete. EIN validation will be provided verbally or in writing , by PPS assistors. See IRM 21.3.9.3.1(2), Review of Forms 8655, Reporting Agents Authorization, to determine if the faxed Form 8655 is valid.

    Note:

    Forms 8655 must be revision date May 2005 or later. A substitute Form 8655 is only acceptable if there is a 3-digit code in the bottom left corner of the form. See IRM 21.3.9.3.2, Non-IRS Form 8655, Reporting Agent Authorization.

  3. Callers may also be advised to forward completed Forms 2848, Forms 8821 or Forms 8655 directly to the CAF/RAF Function. All Forms 8655, Reporting Agent Authorizations will be forwarded to the Ogden RAF Function. Forms 2848 and Forms 8821 will be sent to the CAF Function. Follow the state mapping guidelines in IRM 21.3.7.1.3, Processing Sites (CAF Function).

21.3.10.2.2  (10-01-2011)
Non-Authorized Third Parties

  1. Do not refuse to speak with a practitioner when you are unable to verify authorization. PPS may do the following tasks with an unauthorized third party:

    1. Discuss procedural questions not related to a specific account,

    2. Accept information,

    3. Take any appropriate action(s),

    4. Advise the Practitioner that we cannot respond to them and that if anything does exist, the response would be sent to the taxpayer at the taxpayer's address of record.

  2. For additional information see IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication.

21.3.10.2.3  (05-18-2012)
Obtaining Faxed Authorizations

  1. If a Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization is not recorded on CAF, take the following steps:

    • Ask the Practitioner to fax the authorization forms while on the call.

    • If "yes" , provide your specific fax number.

    • If "no" , advise the caller to either call the PPS line back when they have the authorization, or

    • Fax the authorization form directly to the CAF Function. See IRM 21.3.7.1.3, Processing Sites (CAF Function).

  2. As of March 2, 2012, the CAF function will not process Form 2848 submitted using a version older than the October 2011 revision. If the third party faxes a prior revision, inform the third party that the Form 2848 submitted cannot be loaded to the CAF database and to resubmit using the October 2011 or later revision. However, you can provide assistance as long as all essential elements are presented on the Form 2848. See IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821.

  3. Form 2848 and Form 8821 with CAF criteria (received in PPS) must be sent to CAF, after assisting the caller with their inquiry, unless one of the exceptions below are meet.

    Exception:

    If line 4 of Form 2848 or Form 8821 is checked specific use or if the POA indicates the Form 2848 or Form 8821 has been sent within the last two weeks, treat as classified waste. Do not send to CAF. Refer to IRM 21.3.7.8.11, Specific Use Authorizations, for more information.

    .

    Note:

    Form 2848, Specific Use, can be accepted with any revision date since specific use is not loaded to the CAF database.

21.3.10.2.4  (10-01-2009)
Oral Disclosure Consent (ODC)

  1. The taxpayer may provide verbal consent to disclose tax information to a third party on open account issues.

  2. Record the details of the ODC (Oral Disclosure Consent) on IDRS and/or AMS (Account Management Services), so that the ODC data is available for any subsequent calls on the same issue.

    Note:

    Record the details of the ODC on the TXMOD screen.

  3. Reference : For more information on ODC documentation, see IRM 21.1.3.3.2(5) and (6), Oral Disclosure Consent/Oral TIA (Paperless Form 8821).

21.3.10.2.5  (02-22-2011)
References for Various Authorizations

  1. See below for information about various authorizations:

    • Form 2848, or Form 8821 -- IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

    • Oral Disclosure Consent - Paperless Form 8821 -- IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless Form 8821)

    • IRS e-file Signature Authorization --IRM 21.1.3.6, e-File PINs and Form 8453 (U.S. Individual Income Tax Transmittal for an IRS e-file Return )

    • Third Party Designee (checkbox) -- IRM 21.1.3.3.1, Third Party Designee Authentication

    • Form 8655, Reporting Agent Authorization, (Payroll Services/Reporting Agent File (RFINK) -- IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization

    • Civil Penalty -- IRM 21.3.7.8.2, Civil Penalty Authorizations

    • Unenrolled Return Preparer (Designation code H or Level H) and Registered Tax Return Preparer (Designation code I or Level I) -- IRM 21.3.7.5.6, Unenrolled Return Preparer (Level H) and Registered Tax Return Preparer (Level I) Representative Research, Rejections, and Processing

    • Other third party requests (general information, accepting information, hearing-impaired, decedent, relative, balance due, minors.) -- IRM 21.1.3.4, Other Third Party Inquiries

21.3.10.3  (10-01-2010)
Telephone Procedures and Employee Identification

  1. Per the Restructuring and Reform Act of 1998, Section 3705, an IRS employee is required to provide his/her:

    • Name and unique Identification (ID) (Badge) Number or, if the IRS HSPD-12 (Smart ID Card) is issued, use the last seven digits of your Personal Identification (PID) during contact by telephone, in person, or in writing, and,

    • Telephone number on all correspondence.

      Note:

      You must notify the Practitioner if a case must be transferred outside Practitioner Priority Service (PPS) for resolution, except when there is a hold on the account. See IRM 21.3.10.3.3(1) Inquiries, Responses and Timeframes

21.3.10.3.1  (10-01-2006)
Allowable Topics for Telephone Discussion

  1. Practitioners must limit their inquiries to their clients' account-related issues. Explain that technical (Tax Law) questions are not answered on the PPS phone but are answered on the toll-free lines. See IRM 21.3.10.1, Practitioner Priority Service (PPS) Overview.

    Note:

    If a Practitioner calls with questions on his/her own account, verify taxpayer information per IRM 21.1.3.2.3, Required Taxpayer Authentication, before providing any account information and then work the inquiry.

21.3.10.3.2  (05-18-2012)
PPS Telephone Calls

  1. The procedures and authorities for PPS calls are the same as for all other toll-free calls unless otherwise addressed in this IRM.

    Note:

    This includes the use of all mandated IAT tools for IMF/BMF Account Phones.

  2. Follow the steps below when answering a PPS telephone call.

    Step Action
    1

    • Greet the Practitioner, by saying "IRS" , and

    • Provide your Title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number , OR your First Name, Last Name, and Identification (ID) (Badge) Number or, if the IRS HSPD-12 (Smart ID Card) is issued, use the last seven digits of your Personal Identification (PID).

    Example:

    "Internal Revenue Service. Thank you for calling. This is [first name and last name] or [Ms/Miss/Mr. last name]. My ID/badge number or HSPD-12 (Smart ID Card) is XXXXXXX. How may I help you?"

    2 Verify the Practitioner's

    • Authorization criteria based on his/her level of authorization, and,

    • Authorization for the tax period in question and Master File Tax (MFT).

    See IRM 21.3.10.2, Authentication and Disclosure Guide, for more information on third party authorization.
    3 If necessary, refer calls per IRM 21.3.5.4.1, When to Prepare a Referral.
    4 To close the call:

    • Ensure that all issues have been addressed and the Practitioner has an understanding of the actions taken or being taken.

    • Provide any educational information (e.g., forms or pubs) requested by practitioner either by ordering or providing the internet address of where they can be obtained.

    • Thank the Practitioner for calling.

    Note:

    Follow PPS history items procedures and address STAUP, if necessary. See IRM 21.3.10.5.3, Creating PPS/IDRS/AMS (Accounts Management Services) History Items.

    Note:

    Always provide the Practitioner with appropriate time-frames, when applicable.

  3. References - For information on:

    • IRM 21.5.2 , Adjustment guidelines.

    • IRM 21.1.1.7, Communication skills.

    • IRM 21.1.3.20, Oral Statement Authority.

    • IRM 21.5.2.4.2, Adjustment with Oral Statement.

    • IRM 20.1.1.3.6.3, Increase in Oral Statement Ceiling

    • IRM 20.1.1.3.6.4, Oral Statement Ceiling Exceeded .

    • IRM 21.6.4.10, Registered Domestic Partners and Community Property

    • IRM 21.10.1.9.5,. PPS Customer Satisfaction Survey Introduction.

21.3.10.3.3  (10-14-2011)
Inquiries, Responses and Timeframes

  1. Send notification to the Practitioner when a case is sent outside PPS for all types of inquiries, except when a "hold" is on an account. In this case, the area to which the case is sent will respond to the Practitioner.

  2. If all of the required account adjustment information is provided by the Practitioner during the call then:

    1. Provide an immediate verbal response, and

    2. Send a confirmation notice or letter. Advise caller that a letter or notice will be sent within three to four weeks.

  3. For penalty abatement requests, and if the Practitioner has Form 2848, Power of Attorney and Declaration of Representative, authorization, provide:

    • An immediate response, indicating whether penalty abatement was approved or denied,

    • A written notice as required on denials, and,

    • Instructions on how to appeal decisions for cases in which the penalty abatement is denied

    • For more information on penalties, see IRM 20.1, Penalty Handbook

  4. When a penalty abatement request exceeds the Oral Statement Authority limits in IRM 20.1.1.3.1, Unsigned or Oral Requests for Penalty Relief, and the Reasonable Cause Assistant (RCA) indicates a signed, written statement is required, see IRM 20.1.1.3.6.4, Oral Statement Ceiling Exceeded. Advise the Practitioner to fax you the signed, written statement by the end of the business day; provide your FAX number. If the required documentation is not received at the time of the call, prepare a Personal Inventory e-4442, see IRM 21.3.5.4.2.1.1, Preparing an e-4442.

  5. For Balance Due accounts inquires, first determine if the account is in Collection status 22 (ACS), or status 26 (RO). See the table below:

    If the Balance Due Account... Then...
    Is in Collection, status 22 or 26, Follow procedures in IRM 21.3.10.5(3), Transfers and/or Referrals.
    Is not in Collection, status 22 or 26, Provide an immediate verbal response and address all balance due issues to ensure complete case resolution.

    • For IMF assistors, if the account is not assigned to Collection (Status 22 or 26) and the practitioner has all financial information available, IMF PPS assistors will conduct a financial analysis and input non-streamlined installment agreements per IRM 21.3.12.4.3.2, Proposal Does Not Meet Guaranteed Streamline Installment Agreement Criteria.

      Note:

      IMF PPS assistors are limited to Installment Agreements less than $100,000 per IRM 21.3.12.4.4(1), Taxpayer Cannot Make Payments.

    • For BMF assistors, if the account is not assigned to Collection (Status 22 or 26) and the practitioner has all financial information available, transfer the call per IRM 21.3.10.5.1, Calls Transfer/Written Referrals.

  6. For inquiries concerning "holds" on accounts, provide an immediate verbal response by following the procedures in IRM 21.5.2.4.8, Notice Suppression.

    Reminder:

    PPS assistors provide no more than an eight cycle "hold" for a Reporting Agent to research and respond to a notice issue. Input fewer cycles if the issue can be resolved in less than eight cycles.

  7. If the Practitioner inquiry involves a payment tracer, see the table below:

    If the payment… Then…
    Is located during the call, Provide an immediate verbal response.
    Requires extensive research, Refer to Hard Core Payment Tracer function. Follow steps in IRM 21.5.7.4.2, Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF). Advise that more research is needed and that a response will be issued within 30-60 days.

  8. For inquiries about a BMF balance due, see the table below:

    If the BMF bal. due is for a Form… Then…
    W-2/94X discrepancy that meets tolerance or oral authority criteria, Provide an immediate verbal response.
    W-2/94X discrepancy that is subject to CAWR/FUTA procedures,

    1. Advise the Practitioner to write to the address on the notice for a response, or

    2. provide the CAWR fax number so Practitioner can send the information directly to CAWR.

    3. See also IRM 4.19.4, Liability Determination, CAWR Reconciliation Balancing.

  9. For all other types of PPS inquiries, the PPS assistor (CSR) follows standard CSR procedures, if not otherwise instructed.

  10. For further guidance regarding a specific issue, that is not currently mentioned in IRM 21.3.10.2.1, Authorized Third Party Designee, or IRM 21.3.10.2.3, Obtaining Faxed Authorization , see IRM 21.3.7.8.11, Specific Use Authorizations.

21.3.10.3.4  (06-21-2012)
Transcript Requests

  1. There are two types of transcripts, external and internal. Below are brief descriptions of each.

    • External: Examples are Account Transcripts and Return Transcripts (through TDS).

    • Internal: Examples are TXMOD and RTVUE.

  2. PPS assistors will provide up to 10 transcripts per call.

  3. There are several resources available for customers to obtain transcripts. Below are resource examples:

    • Form 4506-T, Request for Transcript of Tax Return or Form 4506T-EZ,Short Form Request for Individual Tax Return Transcript

    • e-Services for Tax Professionals at http://www.irs.gov/taxpros/article/l.

    • Income Verification Express System (IVES), see IRM 3.5.20.4, IVES Processing

  4. Transcripts designed for external use do not require sanitization. You may provide external use transcripts to any authorized requestor. Managerial approval is not required.

    Note:

    Authorized requestors are entitled to information for the years and forms for which they either have a material interest or have been granted third party authorization. See IRM 21.2.3.4.1.12, Request for Record of Assessment and Certain Internal Transcripts.

  5. Transcripts designed for internal use require sanitization prior to providing them to a practitioner to ensure that no inappropriate disclosures are made. These requests will be processed within three (3) business days.

  6. You must review all transcripts thoroughly, including MFTRA and TXMOD. Managerial approval is not required. However, if you have any concerns, see your lead or manager prior to providing them to a practitioner.

  7. If the caller requests a specific type of transcript (e.g., TXMODA), provide the sanitized transcript.

  8. Requests for internal use transcripts are processed according to guidelines provided in IRM 21.2.3.4.1.12 ,Request for Record of Assessment and Certain Internal Transcripts or IRM 21.2.3.4.1.11, TDS Letters .

    Note:

    PPS employees are not required to send transcripts to Disclosure for review. For additional guidance refer to IRM 21.1.3.9Mailing and Faxing Tax Account Information

  9. If the caller does not request a specific type of transcript, probe to determine the needs of the caller and the use for the transcript. If possible, provide any external use transcript that meets the caller's needs. If the information needed is only found on internal use transcript types, provide the transcript only after it is properly sanitized.

    Note:

    If a specific type of transcript is requested that you feel should not be provided, offer another. But if the caller insists, provide the type requested; however, ensure the transcript is properly sanitized, if necessary.

  10. If an external user (e.g., practitioner, reporting agent) is registered with e-Services and has access to the Transcript Delivery System (TDS), they may order their own transcripts for delivery online or to their mailbox or secure object repository (SOR). They do not need to call PPS but, for whatever reason, may call PPS. If the external user calls PPS, the PPS assistor may order transcripts and have them delivered to the external user's SOR.

  11. If an external user is registered with e-Services but does not have access to TDS, the PPS assistor may order the transcripts and have them delivered to the external user's SOR.

  12. External customers not registered with e-Services may not have transcripts delivered to a SOR.

  13. When fulfilling a request for an IDRS print or other internal use transcript, you must provide the full transcript, properly sanitized.

  14. You must delete any related data that is on the transaction code lines, or that may be on the lines following the transactions. For additional guidance see IRM 21.1.3.9 Mailing and Faxing Tax Account Information.

    Caution:

    A transcript must be sanitized and photocopied prior to release to a caller. Mail the photocopy and destroy the original as "classified waste" .

  15. You can provide the transcript only to authorized third parties. Refer to IRM 21.2.3.4.1.12, Request for Record of Assessment and Certain Internal Transcripts, for information on full authority.

  16. You must provide all pages of the transcript, even if the page is blank. This is to ensure that the caller understands that all the requested information has been provided.

  17. For cases in Automated Collection Service (ACS), Examination (Exam), or assigned to a Revenue Officer (RO) or Revenue Agent (RA), PPS assistors can provide transcripts to authorized Practitioners regardless of the current account status. Do not discuss the case (you may need to transfer). For further guidance, see IRM 21.3.10.5, Transfers and/or Referrals.

  18. If the caller is only requesting the Assessment Statute Expiration Date or Collection Statute Expiration Date (ASED/CSED) and not requesting any other account related information, the ASED/CSED will be provided. If the caller requests the ASED/CSED information in writing, send Letter 1692C, Tax Account Information to Taxpayer, using the open paragraph to provide the current ASED/CSED information. Advise the caller that the ASED/CSED is subject to change should there be any changes to the account.

    Example:

    As of MM-DD-YYYY, the following ASED/CSED information from the return for the above tax period(s) appears on our records. The ASED/CSED date is MM-DD-YYYY.

  19. If the caller specifically requests an un-sanitized transcript, or, if after receipt, calls back and wants to know what was blacked out from the transcript that was sent, advise the caller that he/she can request that information only through the Freedom of Information Act (FOIA). The FOIA request must be filed with the servicing Disclosure Office. See IRM 21.1.3.17.1, Freedom of Information Act.

    Note:

    Refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information, for authorized disclosure rules about faxing sanitized documents.

  20. If the Practitioner needs the transcript immediately, you must determine that it is a critical business need (e.g. close deadline, court case etc.) and fax the transcript by close of business (COB).

    Reminder:

    COB (Close of Business) varies by POD (Post of Duty). COB is determined as the end of the last shift for a specific POD.

  21. If TDS is not available, complete a Form 4442 to yourself then input the request when TDS becomes available, within 1 business day. If longer than 1 business day passes, it becomes a category code, PPCO (Form e-4442/4442 on issues other than" Refund" or "Collection") and must be worked accordingly.

  22. For other Practitioner transcript requests (no critical business need) provide the transcript using normal procedures - e.g. Transcript Delivery system (TDS) or letter. When using the Transcript Delivery System (TDS) advise practitioner the system will make three fax attempts within 48 hours. If TDS attempts fail, transcripts will be mailed, by regular mail, which can take five to ten calendar days. See the table below:

    If the request is for: Then:
    Ten or fewer modules, still active on IDRS, Provide transcripts by fax (TDS) or letter within seven days.
    Ten or fewer modules in retention, Provide transcripts by fax (TDS) or letter within two to four weeks.
    More than ten modules, Provide up to 10 transcripts per call. Advise the caller Form 4506T and TDS are also available.
    Income verification for the past five years, Provide transcripts by fax (TDS) or letter within seven days.
    Income verification for past ten years. Use IRPTR if ten years or less.

    Note:

    PPS assistors may fax transcripts to a business location after normal business hours. A fax cover sheet must be used. Do not show any taxpayer information on the cover sheet. There are no requirements to verify that the Practitioner's employees are physically waiting at the fax machine at the time the fax is received. See IRM 11.3.1.11(11)Facsimile Transmission of Tax Information .

21.3.10.3.5  (10-01-2010)
Transcript Request Messages

  1. When the call is received outside of the hours of service, Practitioners may leave a message requesting one or more transcripts.

  2. If the message is complete, follow established procedures to service the transcript(s) request. See IRM 21.3.10.7, Returning Calls to Practitioners.

  3. Contact the Practitioner if the message does not have sufficient information to process. If unable to contact the Practitioner due to lack of information, follow the local classified waste procedures. See IRM 21.3.10.7, Returning Calls to Practitioners, for information on returning calls.

  4. If the taxpayer's TIN is known, input a control base within two days, using the following codes:

    1. status code "C" , if the message has been worked.

    2. category code "PPPI" , if the message is closed on the same day it is received.

    3. activity code "ACB/QNOTE" , if unable to contact the Practitioner for clarification after two attempts.

  5. Send a confirmation letter or notice and advise caller that a letter or notice will be sent within three to four weeks.

  6. Messages not worked within the prescribed time frames go into regular correspondence work. Change the Organization Function/Program (OFP) code and the category code from the current code to the appropriate correspondence code. See IRM 21.3.10.5.1(5), Call Transfers/Written Referrals, for more information on OFP and category codes.

21.3.10.3.6  (10-01-2006)
Commonly Accessed Topics

  1. The table below lists commonly accessed topics and corresponding links or locations.

    Topic Link/Location
    Penalty Handbook IRM 20.1
    Freedom of Information Act IRM 11.3.13
    Tax law

    • IMF Tax Law toll-free line: 1-800-829-1040

    • BMF Tax Law toll-free line: 1-800-829-4933

    • http://serp.enterprise.irs.gov/TTGuide/
    Practice before IRS and POA

    • Circular 230, http://core.publish.no.irs.gov/othergov/pdf/16586d08.pdf Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service

    • Pub. 216, http://core.publish.no.irs.gov/pubs/pdf/46290c92.pdf , Conference and Practice Requirements

    • Pub. 470, http://core.publish.no.irs.gov/pubs/pdf/46538a82.pdf Limited Practice Without Enrollment

    • Pub. 947, http://core.publish.no.irs.gov/pubs/pdf/13392d09.pdf Practice Before the IRS and Power of Attorney

    Form 8821, Tax Information Authorization Instructions for Form 8821. This form cannot be used for I-EAR.
    Form 2848, Power of Attorney and Declaration of Representative Instructions for Form 2848.

21.3.10.4  (12-03-2010)
Electronic Account Resolution (EAR)

  1. EAR is an electronic application which enables registered Practitioners to correspond with IRS about clients' accounts, via the Internet using a secure mailbox.

  2. A Practitioner who uses e-Services products must be a registered Electronic Return Originator (ERO), and file five (5) or more accepted electronic IMF or BMF tax returns in a calendar year.

  3. A Reporting Agent (RA) who uses e-Services products must have a Form 8655, Reporting Agent Authorization , and an e-file application in accepted status on file with the IRS.

  4. Program specifics are:

    • ERO/Practitioner must have a Power of Attorney (POA) on file.

    • RA must have a Form 8655, Reporting Agent Authorization, on file.

    • ERO/Practitioners, and RAs may access the system any time, via the internet.

    • ERO/Practitioners, and RAs can select one or multiple e-Inquiries for the same taxpayer/client.

    • e-Inquiries are assigned from the EAR inventory and worked by Practitioner Priority Service (PPS) assistors.

    • e-Inquiries are routed to designated sites, based on IMF/BMF skills and next available assistor.

    • EAR Inquiries must pass a Centralized Authorization File (CAF) or Reporting Agent File (RAF) check before they are transferred to the AMS (Accounts Management Services).

      Note:

      The first form and tax period added to a practitioner EAR inquiry is validated against the CAF for authorization. Each subsequent form and tax period entered in the same inquiry is not checked. Therefore, PPS assistors must manually review CAF authorizations for any periods entered on the inquiry that show CAF status "unchecked" or are referenced only within the inquiry problem description.

      Each form and tax period added to a Reporting Agent EAR inquiry is validated against the RAF. Therefore, it is not necessary for PPS assistors to do any additional verification unless the taxpayer EIN, form, or tax period in question is only referenced within the inquiry problem description.

    • PPS Assistors only handle account issues.

    • PPS Assistors follow correspondence/paper IRM guidelines when working an e-Inquiry issue.

    • The IRS has three (3) business days to respond to an inquiry. This starts on the date of input. For example: If we receive it at 11:59 p.m. on Monday, that is the start date.

    • AMS (delivers, controls, manages and reports inventories.

    • Tax law issues are handled by the regular toll-free lines.

  5. When answering an e-Inquiry, follow IRM 21, Customer Account Services, guidelines. EAR is only a means to receive and respond to Practitioners'/RAs' e-Inquiries. It does not replace or otherwise override any established IRM case processing or IDRS procedures.

  6. The category codes used on IDRS is Electronic Account Resolution Control (EARC). Workload types and IRM references are listed in the table below:

    Workload Type IMF - Reference BMF - Reference
    Notices IRM 21.3, Taxpayer Contacts IRM 21.3, Taxpayer Contacts
    Account Problems IRM 21.5, Account Resolution IRM 21.7, Business Tax Returns and Non-Master File Accounts
    Installment Agreement IRM 21.3.12.1(c), Overview IRM 5.19, Liability Collection
    Payment Tracers IRM 21.5, Account Resolution IRM 21.5, Account Resolution
    Complex Refunds IRM 21.4, Refund Inquiries IRM 21.4, Refund Inquiries
    Penalty Info/Computation ----- IRM 21.1, Accounts Management and Compliance Services Operations
    Mixed Entity/Period ----- IRM 21.5, Account Resolution

    Note:

    Not all PPS sites are currently receiving EAR correspondence. Currently, only Ogden and Brookhaven process EAR correspondence..

    .

21.3.10.4.1  (02-22-2011)
EAR Inquiry Procedures

  1. Select the "EAR" button to access your inventory. The initial display shows all assigned e-Inquiries, sorted by "received date" in descending order. Cases on which a reply or follow up is received, and/or cases assigned and not yet read, systemically sort to the top of the list, and are shown in bold with an asterisk (*).

    Note:

    The " Mark Unread" button may be used to maintain a case at the top of the list. More than one case at a time can be assigned to a PPS assistor. (This happens when the Practitioner/RA uses the multiple inquiry function.) All cases must be moved into another status before subsequent inquires can be selected via "next case."

  2. When the "next case" button is selected, AMS (Account Management Services) searches and assigns the database for the next case for you (the assistor).

  3. AMS uses the following criteria to determine the "next case" .

    • Date - e-Inquiries are sorted by earliest date received

    • Status - open and unassigned

    • Site - Area code and whether or not the alternate site service indicates YES

    • CSR skills - e-Inquiry type matches the Skill Set of CSR/assistor (BMF/IMF)

      Reminder:

      Verify CAF and/or RAF authority for all periods referenced by the ERO/Practitioner, or RA on the EAR inquiry, using CC CFINK (for CAF) and CC RFINKL (for RAF). You do not need to verify tax forms/periods for inquiries from RAs. This is systemically completed prior to the case reaching AMS.

  4. Highlight the e-Inquiry case to select the select case button. AMS brings up the EAR casework window, the Automated Insolvency System (AIS) window, and the CC CFINK (for CAF) and/or CC RFINKL (for RAF) on the IDRS window.

  5. If there is another control on AMS /IDRS/paper, you (the EAR employee) contact the employee with the other control to determine if the issues are the same. If so, arrange to have the other case reassigned to you and continue to work the e-Inquiry.

  6. If the e-Inquiry is beyond your current skill level or if assistance is needed, select the "Fwd to Tech" button. A Notes Screen appears for you to document the reason the e-Inquiry is being forwarded.

    Note:

    If the manager or lead makes a determination to reassign or provides an answer to a question, the e-Inquiry is routed back to the requester and reappears in inventory.

  7. When you need additional information from a Practitioner:

    1. Select Request Info Button. A reply window appears.

    2. Enter comments in the Reply Window or select the Canned Paragraph drop down to retrieve a list of canned responses which are pre-defined by the e-Inquiry type and response type needed.

    3. Select Follow Up button. A calendar display appears.

    4. Select a follow up date.

    5. After composing a reply, select the continue button. The compose reply screen closes and a reply summary screen appears for review of the response. If the composed response is correct select the continue button again. The casework screen closes and then the case appears in the EAR inventory window, updated to an External Request status.

    6. These actions should meet the 3 business days initial response time frame, but may be subject to different time frames based on the type of information needed.

      Caution:

      If Practitioner requests taxpayer information in the Problem Description Area that has not been verified through CAF, use CC CFINK (for CAF) or for RAF, use CC RFINKL (for RAF) to recheck the CAF or RAF to determine if you can address the e-Inquiry. If substantiation is required, request information via fax and allow 3 business days to receive the information. If faxed information is not received, reply only to the verified information and state that he/she must follow the standard procedures for e-Inquiries. Advise him/her to re-submit the e-Inquiry.

      Note:

      Fax all copies of newly received POA(s) to the appropriate CAF Function based on state mapping in IRM 21.3.7.1.3, Processing Sites (CAF Function).

21.3.10.4.1.1  (10-16-2008)
EAR Referrals

  1. When an EAR inquiry is received but cannot be resolved by the PPS assistor:

    1. Refer case to appropriate area.

    2. Use AMS (Accounts Management Services) Form e-4442 referral process to refer e-Inquiries internally.

    3. Notify Practitioner/RA that the case is being referred and provide him/her with the appropriate toll-free number to call for future inquiries.

  2. Follow IRM guidelines for appropriate time-frames for Form e-4442 referrals.

  3. IRM 21.3.5.4.2, How to Prepare a Referral, requires that all referrals are reviewed and initialed by the manager or lead. There is a 15 day turn around for Form 4442 referrals.

21.3.10.4.2  (10-01-2007)
Final Actions

  1. When a response to a request from a Practitioner is delayed, due to an internal request for additional information:

    • Select the "Interim Button" to prepare an interim reply. A reply window displays. Provide an expected response time.

    • Enter comments directly into the Reply Window or select the Canned Paragraph drop down for a list of canned responses, defined by the e-Inquiry type and response type.

      Note:

      Only use canned paragraphs, if appropriate. Do not use a canned paragraph that does not address the taxpayer's specific question, even if it contains information on the topic.

    • If a follow-up is needed, select the Follow Up Button. A calendar appears. Select a follow up date.

    • Once the reply is composed, select the Continue Button. The compose reply screen closes and a reply summary screen appears for review of the response. If the composed response is correct select the Continue Button again. The casework screen closes and the e-Inquiry appears in the EAR inventory, updated to an Internal Request status, i.e., Closed, Pending, Final Action and Status.

      Reminder:

      It is not necessary to update IDRS.

  2. When additional information is needed from the practitioner:

    • Select the Request Info to prepare a reply. A reply window displays.

    • Enter comments directly into the Reply Window or select the Canned Paragraph drop down for a list of canned responses, defined by the e-Inquiry type and response type.

    • If a follow-up is needed, select the Follow Up Button . A calendar appears. Select a follow up date.

    • Once the reply is composed, select the Send Button. The casework screen closes and the e-Inquiry appears in the EAR inventory, updated to an External Request status, i.e., Closed, Pending, Final Action and Status.

    Note:

    Keep the case open on IDRS with the Category Code EARC while awaiting the Practitioner's response.


    If, after requesting additional information, no response is received from the Practitioner within 10 days, send another letter to the Practitioner. Advise that the case is being closed and provide reason(s); e.g., no response, etc.

    If Practitioner wishes to re-open the inquiry, advise him/her to use the original tracking number, TIN, and any additional pertinent information.

  3. When additional information is needed from the practitioner:

    • Select the "Request Info" to prepare a reply. A reply window displays.

    • Enter comments directly into the Reply Window or select the Canned Paragraph drop down for a list of "canned/pre-drafted" responses, defined by the e-Inquiry type and response type. Follow IRM 21.3.2.4.1, Creating Your Response, for specific instructions on preparing responses.

    • Select the Close option on AMS Case Work Screen. This initiates the system recordation of the closure for the AMS/EAR history files. AMS systemically closes the e-Inquiry inventory control.

    • Input the EARC Category Code on the IDRS control base when assigning or working the e-Inquiry.

      Note:

      IDRS, EAR and AMS are independent systems. All IDRS actions must be input to IDRS to resolve the e-Inquiry, e.g., an adjustment, entity update, history items, etc.

    If, after requesting additional information, no response is received from the Practitioner within 10 days, send another letter to the Practitioner. Advise that the case is being closed and provide reason(s); e.g., no response, etc.


    If Practitioner wishes to re-open the inquiry, advise him/her to use the original tracking number, TIN, and any additional pertinent information.

  4. History items provide an audit trail on actions taken on a tax module. When referring to other functions, follow procedures in IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry, with the following IDRS history item additions:

    H,EARC2, then designated area,

    H,EARC2EXAM, (or),

    H,EARC2ACS, etc.

21.3.10.4.2.1  (10-01-2007)
Re-activating Closed Accounts

  1. A closed account can be reactivated by the manager or lead when:

    • the e-Inquiry is in a closed, "pending review" status, (for up to 4 hours), regardless of when a PPS assistor's tour-of-duty ends.

      Exception:

      A 24 hour time frame applies, when manager identifies an assistor's closures as 100% review category.

    • the 4- hour period expires and/or the closed reply has been sent, and the manager, lead, or assistor makes a decision to send a subsequent reply.

    • the manager or acting manager reviews the e-Inquiry and rejects it back to the assistor to re-work.

  2. An e-Inquiry cannot be reactivated while in the Quality Review queue, pending review status.

  3. You may select the Closed Inventory List Button to see a listing of cases closed within the last 60 days.

  4. The original e-Inquiry may be selected for viewing or re-activated, as needed.

21.3.10.5  (06-21-2012)
Transfers and/or Referrals

  1. If you are unable to resolve inquiry on-line, prepare a Form e-4442/ 4442 AMS (Account Management Services). See IRM 21.3.5.4, Referral Procedures. Advise practitioner of proposed response date.

  2. If (AMS /IDRS is temporarily unavailable, see IRM 21.2.2.4.4.11, IDRS/CFOL Not Available, for procedures.

  3. For accounts assigned to ACS and/or a RO, inform the caller that the case is assigned to ACS or a RO.

    1. For cases assigned to ACS, determine the BOD code on IDRS and transfer the caller to one of the following numbers:
      - PPS to W&I IMF - #92074
      - PPS to SB IMF or BMF - #92079

      Caution:

      Transfers to #92079 is only valid from PPS call sites. Transfers to this number from non-PPS is not valid and you will receive "Invalid Transfer" response


      - TE/GE - #92265

    2. For cases assigned to a RO, direct the caller to the telephone number listed on the notice.

      Note:

      If the caller does not have the notice available, see SERP, Who/Where, to obtain the RO group number by "TSign" and Zip/State.

    3. If the caller requests, one of the account actions listed below, provide before transfer and or referral :
      - Requests for transcripts Record of Account/Assessment (ROA),
      - Information Returns Master File Transcript Request (IRPTR),
      - Return for Taxpayer Screen (RTFTP) -for accounts involving no other issues, or
      - Requests for the balance due amount for accounts involving no other issues.

    4. If the sole purpose of a call is to obtain just ASED/CSED information only and the caller is not requesting any other account related information, the ASED/CSED will be provided. If the caller requests the ASED/CSED information in writing, send Letter 1692C, Tax Account Information to Taxpayer. For more information, see IRM 21.3.10.3.4 (17), Transcript Request.

    5. Transfer the call if the caller requests it. Prior to transfer, verify the account location on IDRS. However, if the caller does not want to be transferred, honor the caller's request and:
      - Only respond to transcript or balance due request,
      - Stress the importance of contacting ACS or the RO immediately to resolve the account,
      - Provide the ACS toll-free number and hours of operation, and
      - Input a history on TXMOD to reflect the referral to ACS or the RO.

      Note:

      The ACS toll-free numbers are 1-800-829-7650 (W&I) and 1-800-829-3903 (SB/SE). ACS hours of operation are Monday -- Friday from 8 a.m. to 8 p.m. local time. Alaska and Hawaii use Pacific time.

      Reminder:

      Phone numbers and hours of operation to ACS must be given only when the practitioner declines to be transferred to ACS.

  4. If the Practitioner insists on speaking to a specific employee, see IRM 21.1.3.15, Requests for Specific Employee.

  5. If a Practitioner insists on speaking to a manager, see IRM 21.1.1.7(10), Communication Skills.

  6. For MF issues that are outside of your (the Practitioner Priority Service (PPS) assistor's) skill levels, transfer calls to the skilled agent group:

    • AM IMF PPS assistors transfer AM BMF PPS calls to #92187.

    • AM BMF PPS assistors transfer AM IMF PPS calls to #92186.

    • Requests to establish an EIN - transfer calls to #92042.

  7. Other issues that are outside of your (PPS assistor) level of authority, require transfers/referrals to a specialized responsible area.

  8. For more information on referrals, see:

    • IRM 21.3.5.4.1, When to Prepare a Referral, and

    • IRM 21.3.5.4.2, How to Prepare a Referral

    Note:

    Calls can be referred to the toll-free numbers for those issues, e.g. Form 706, U.S. Estate Tax Return, Form 709, United States Gift and Generation - Skipping Transfer Tax Return, Form 2290, Heavy Highway Vehicle Use Tax Return.

  9. When an assistor receives a call from a Spanish speaking individual and is unable to complete Disclosure Authentication or obtain oral disclosure consent due to limited (or no) English language, it is appropriate to transfer the call to the Spanish gate. This follows the specialized product review group (SPRG) definition in IRM 21.10.1.4.1.12, Definition of Spanish Tax Law and Account Calls SPRG.

    Reminder:

    A transfer of this type is only used when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer’s/representatives question.

    Note:

    If an individual is calling in a language other than Spanish, when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer’s/representative's question, advise the caller they will need to call back with a translator. See IRM 21.1.3.4, Other Third Party Inquiries.

  10. Inquiries received regarding Automated Underreporter (AUR) cases and/or the K-1 Matching program, manually transfer the call to AUR and provide the caller with the appropriate AUR toll-free telephone number listed in IRM 21.3.10.5 (11), Transfers and/or Referral ,below.

    • Ask the caller for the campus address of the notice (on the upper left hand corner of the notice). This will be either the three SB/SE AUR sites: Brookhaven, Ogden or Philadelphia, or one of the four W&I sites: Andover, Atlanta, Austin or Fresno.

      Note:

      The CP 2000 has the AUR site address on the front page top left hand corner.

    • Callers with SB/SE (IMF) notices will be transferred using #92341. Callers with W&I (IMF) notices will be transferred using #92241. These calls will then receive priority handling at the AUR sites.

  11. The AUR toll-free telephone numbers are:

    • Wage and Investment taxpayers - 1-800-829-3009

    • Small Business/Self Employed taxpayers - 1-800-829-8310

  12. When an assistor receives a call from a Practitioner with clients under examination, PPS assistors will need to transfer directly to Exam PPS. The transfer numbers are listed below.
    PPS to WI Exam -- #92209
    PPS to SB Exam -- #92259

    Caution:

    Transfers to #92259 is only valid from PPS call sites. Transfers to this number from non PPS is not valid and you will receive "Invalid Transfer" response

    Note:

    These numbers are for PPS only and will not be published in the Telephone Transfer Guide.

21.3.10.5.1  (05-18-2012)
Call Transfers/Written Referrals

  1. Some areas now accept live transfers. Other areas may be added at a later date.

  2. All transfers require a history item. See IRM 21.3.10.5.3, Creating PPS/IDRS/AMS (Accounts Management Services) History Items.

    Exception:

    Live transfers to ACS, per IRM 21.3.12.5 , Accounts Requiring Special Handling, do not require history items.

  3. To transfer a call:

    1. ACS:
      - Press #92074 for W&I IMF ACS
      - Press #92085 for SB/SE IMF/BMF ACS

    2. AUR:
      - Press #92241 for IMF AUR (Form 1040)
      - Press #92327 for BMF AUR (Form 1120)

    3. PPS:
      Press #92186 for IMF AM PPS
      - Press #92187 for BMF AM PPS

    4. TE/GE:
      - Press #92265 for TE/GE

  4. Any telephone call/message not finalized by COB (Close of Business) becomes a written referral. Prepare Form 4442/Form e-4442 that day.

  5. See the table below for category, function, and program codes to establish a control base.

    Category Code Function/Program Code Explanation for Time Usage
    PPPI 700-60040 PPS telephone calls or messages worked and closed the same day as received
    PPPI 700-60041 PPS Message Line duty (Memphis only)
    PPCR 700-60240 Form e-4442/4442 for Refund Inquiries
    PPCC 700-60240 Form e4442/4442 for bal-due "Collection" cases
    PPCO 700-60240 Form e-4442/4442 on issues other than" Refund" or "Collection"
    EARC 710–10070 Resolving BMF EAR cases
    EARC 710–40070 Resolving IMF EAR cases
    PPCM 790–60001 PPS messaging (Memphis only)

21.3.10.5.2  (10-01-2011)
Referrals Into PPS

  1. Search for open PPS control on any correspondence received from another area.

  2. If an open PPS control base in "A" , "S" , or " M" status, associate the case.

  3. If no open PPS control base, or if a control base is open in any other status, follow local procedures for misroutes.

21.3.10.5.3  (12-03-2010)
Creating PPS/IDRS/AMS (Accounts Management Services) History Items

  1. History items provide an audit trail for actions taken on a taxpayer's account. Use the table below to aid in preparation of IDRS history items. If module is not active (no ENMOD or open TXMOD), input MFREQD to establish a history item. It is recommended that all History Items are placed on TXMOD.

    If creating a history item for a… Then input…
    Paper transfer to another area via Form 4442,

    Note:

    When using Form e-4442a control base is systemically input to IDRS.

    		 H,PPS2 and designated area. Example : H,PPS2EXAM
    Paper transfer to a PPS agent via Form 12953, Communication Control. H,PPS and form #. Example : H,PPS12953
    Telephone transfer to another area--

    Note:

    See IRM 21.3.12.5, Accounts Requiring Special Handling.

    		H,PPSX (for transfer), and area to which the call is transferred.
    Example : H, PPSXEXAM
    Telephone referral to another area (providing telephone number to caller). PPSR (for referral), and area to which the call is referred. Examples : H,PPSREXAM

  2. Follow the procedures in IRM 21.2.2.4.5(8)Account Management Services (AMS), history items.

21.3.10.6  (02-22-2011)
Fax Guidelines

  1. Facsimile transmissions (faxes) are considered correspondence and therefore are subject to Action 61 requirements under IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

  2. Faxes are worked in "received date order" using standard correspondence procedures. See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

    Exception:

    Action 61 requirements do not apply to Form 4506 /Form 4506-T, Request for Copy of Transcript of Tax Return.

  3. For faxes and messages received after 3:00 p.m., local time, the date of receipt is considered to be the following business day.

  4. Faxes that are incomplete, illegible, or unusable in any way must be researched to the extent possible.

  5. If the fax is still unusable, consider as classified waste.

  6. Fax copies of POAs, Forms 2848 and TIAs, Forms 8821 received in Practitioner Priority Service (PPS) to the appropriate CAF unit, (Memphis, Philadelphia, or Ogden) based on the state mapping in IRM 21.3.7.1.3, Processing Sites (CAF Function).

  7. You must determine if a fax is solicited or unsolicited. To make this determination, check for an open control base. Solicited faxes have an open control base in AM; the fax should be associated with the case. Unsolicited faxes do not have an open AM control base.

  8. If the unsolicited fax does not include either a POA ,Form 2848, or TIA, Form 8821, treat the fax as incoming correspondence following the guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

  9. See the table below to handle unsolicited POA, Forms 2848 or TIA, Forms 8821 received by fax:

    Step Action
    1 Is correspondence attached to the unsolicited POA or TIA?

    • If yes , follow the procedures for handling unsolicited faxes in IRM 21.3.10.6(8), Fax Guidelines.

    • If no , go to Step 2.

    2 Forward to CAF for input.

21.3.10.7  (12-14-2007)
Returning Calls to Practitioners

  1. Practitioner Priority Service (PPS) must make two attempts, at different times during the day, to return a call from a Practitioner.

  2. On the first attempt to return the Practitioner's call:

    • Provide your name and Identification (ID) (Badge) Number or, if the IRS HSPD-12 (SmartID Card) is issued, use the last seven digits of your Personal Identification (PID) and the fact that you are calling from the IRS.

    • State that you are calling in response to a call to IRS. Provide the time and date of the Practitioner's call.

    Caution:

    Do not mention the taxpayer to whom the call pertains. See IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail. Be sure to follow the guidelines during your call.

    Example:

    "This is [your name and ID number] from the Internal Revenue Service. We received a message from you on our Practitioner Priority Service message line on [date received]. We are sorry we were unable to reach you. We will call again at a later date [provide time and date if possible]. Thank you."

  3. On the second attempt to return the Practitioner's call:

    1. Provide your name and Identification (ID) (Badge) Number or, if the IRS HSPD-12 (SmartID Card) is issued, use the last seven digits of your Personal Identification (PID) and the fact that you are calling from the IRS.

    2. State that this is the second attempt to return the call; and,

    3. Provide the PPS line number and hours or operation.

    Example:

    "This is [ your name and ID number] from the Internal Revenue Service. We received a message from you [state the callers name] on our PPS message line on [date received]. This is our second attempt to reach you. If you still need our assistance, please call the Practitioner Priority Service line at 1-866-860-4259 between 7:00 a.m. and 7:00 p.m. local time, Monday through Friday and a representative will assist you. Thank you. "

  4. Update IDRS by opening and closing a control base with the activity code CB/VMAIL.

    Example:


    ACTON
    C#,CB/VMAIL,C,PPXX
    *,*

21.3.10.7.1  (10-01-2006)
Contact With Unauthorized Party

  1. If an unauthorized party answers a call back, ask to speak to the authorized person of record. Follow the telephone contact procedures in IRM 21.3.10.3.2, PPS Telephone Calls.

  2. If the authorized person is unavailable, accept information and only answer general questions.

  3. Update IDRS by opening and closing a control base with the activity code CB/UNAUTH.

    Example:


    ACTON
    C#,CB/UNAUTH,C,PPXX
    *,*

21.3.10.7.2  (10-16-2008)
Contact With No Answer

  1. If the first attempt to call back results in no answer, you must attempt to call back at a different time of day.

  2. Below is an example of what to leave on the Practitioner's voice mail:

    Example:

    "We have attempted to return your call of [date]] and were unable to reach you. Please call the Practitioner Priority Service line at 1-866-860-4259 between 8:00 a.m. and 8:00 p.m. local time, Monday through Friday and a representative will assist you. Thank you."

    Note:

    On a call to a Practitioner, made as a result of one or more previous phone conversations, state your message on the Practitioner's voice-mail and say it is a result of a previous phone conversation you held with him/her. Be sure to leave all detailed information as listed above.

  3. If on the second attempt there is still no answer, mail a "Quick Note" (AMS or paper) to the Practitioner stating that we received a call and were unable to reach him/her.

  4. Include taxpayer identification in the note only if:

    • The original message contains specific taxpayer information, such as name and TIN, and

    • The Practitioner has a POA, Form 2848 or TIA, Form 8821 on file.

  5. Update IDRS by opening and closing a control base with the activity code, ACB/QNOTE.

    Example:


    ACTON
    C#,ACB/QNOTE,C,PPXX
    *,*

21.3.10.8  (10-01-2010)
Reporting Practitioner Misconduct

  1. A caller may allege that a practitioner has violated the standards of practice before the IRS.

    Example:

    Someone paid an attorney to handle a tax matter and the caller alleges that the attorney failed to provide the services.

  2. Encourage the person making the complaint to submit a written complaint .If the practitioner is a tax return preparer the complaint should be made on Form 14157. If the practitioner is not a tax return preparer the complaint should include the items listed in paragraph 3 below and be sent to the Office of Professional Responsibility. Explain that the written complaint assists in investigating the misconduct.

  3. Advise the complainant to include the following information in the complaint:

    • Name, address, and telephone number of the complainant,

    • Name and address of the Practitioner,

    • Type of Practitioner e.g. Attorney, CPA, Enrolled Agent, etc., and

    • A summary of the suspected/alleged misconduct that provides as much detail as possible regarding the conduct in question and why the complaint is being filed.

  4. A complaint for OPR to investigate may be:

    • faxed to (202) 622–2207, or,

    • Mailed to:
      Office of Professional Responsibility
      SE:OPR, Room 7238
      1111 Constitution Ave.
      NW Washington, DC 20224

  5. If the practitioner prepared tax returns for the taxpayer, refer the taxpayer to Form 14157, Complaint: Tax Return Preparer.

  6. A caller may be unwilling to provide a written statement for reasons such as fear of reprisal, a lack of proficiency in English, or poor health.

  7. If a caller appears unwilling to write a complaint, remind the caller that a written statement is very helpful. Then, if the caller is determined not to provide a statement:

    • Obtain the information identified in IRM 21.3.10.8.1, PPS Employee Complaints.

    • Inform the caller that this information will be directed to the proper IRS personnel for further evaluation, and

    • Request, again, that the caller write directly to the OPR, even if this cannot be done immediately.

  8. You may receive "informant" calls from practitioners who wish to "report" or "turn in" other practitioners whom they suspect of "poor practices." For more information, please refer to IRM 21.1.3.19, Informant Contacts.

  9. Consult your Practitioner Priority Service (PPS) manager about the information obtained during the telephone call.

  10. Once the information is determined credible, prepare and send a written report (Form 8484, Report of Suspected Practitioner Misconduct) to the OPR. See IRM 21.3.10.8(4), Reporting Practitioner Misconduct, for the OPR address.

21.3.10.8.1  (10-01-2006)
PPS Employee Complaints

  1. In rare cases, a PPS employee may suspect that a Practitioner has violated standards of practice in the Practitioner's use of PPS.

  2. These cases may include situations in which Practitioners:

    • Knowingly gave false information to a PPS assistor regarding an account, and/or

    • Attempt to influence a PPS CSR through false accusations or promises of an improper benefit.

    Example:

    A Practitioner attempts to influence an assistor by threatening to report the assistor for misconduct, unless favorable action is taken for the Practitioner's client.

  3. Consult a PPS manager as to whether or not to report the case to OPR.

  4. If management determines it to be appropriate, file the report with OPR.

21.3.10.9  (10-01-2010)
PPS and Taxpayer Advocate Service (TAS) Criteria

  1. If a PPS case meets Taxpayer Advocate Service (TAS) criteria, and you are unable to resolve within 24 hours (or take steps within 24 hours to begin resolving) prepare Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) via AMS , or Form 911, if AMS is not available, and refer to TAS. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines for complete information on TAS criteria and Accounts Management guidelines.

  2. If the issue does not meet TAS criteria, see IRM 21.1.3.18, ,Taxpayer Advocate Service (TAS) Guidelines work the case immediately. See IRM 21.3.5.4.2.1.1.1,Pre-existing Forms 4442/e-4442 when the call concerns an account inquiry with a pre-existing Form 4442 /e4442. If the account is controlled to another employee, contact the employee and determine if and how the case can be expeditiously resolved. Advise practitioner of action taken and provide him/her with follow-up contact information, including time frame.


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