Part 3. Submission Processing

Chapter 42. Electronic Tax Administration

Section 7. e-help Desk (Cont. 1)

3.42.7  e-help Desk (Cont. 1)

3.42.7.12  (10-01-2006)
Internet Service Node (ISN) / Customer Voice Portal (CVP)

  1. The e-help Desk uses the ISN/CVP platform in the IRS Contact Center Environment. The ISN/CVP is a web-based platform that provides for Prompt/Collect, Queuing, and Call Control services for contact centers and self-service Interactive Voice Response (IVR) applications.

    • Prompt/Collect asks callers questions that require responses and collects those entries or voice responses, which determine the skill needed to handle the issue.

    • Queuing accumulates telephone calls in a queue until delivery can be initiated to a resource like an assistor.

    • Call Control communicates with the Intelligent Contact Manager (ICM) to understand the correct place to send a call.

3.42.7.12.1  (10-01-2006)
Queuing

  1. When all assistors with the necessary skills are busy, calls queue until an assistor becomes available to answer the call. In an Enterprise Queue, calls queue in a central network location. The call is in queue for every agent group in the enterprise that can handle it.

  2. Queuing calls at an enterprise level is a more efficient use of resources since it prevents calls from being stuck at one site, while there are resources available at another. Enterprise queuing reduces the impact of fluctuations at the sites caused by breaks, lunches, and the beginning and ending of shifts. Customers are less likely to hang up and retry as a result of lengthy queue times, so abandon rates are improved.

  3. When an assistor becomes available, the call will be routed based on priority. Priority is the order in which an agent group will answer a call when more than one call is in queue for that agent group. Priority is determined by the enterprise.

  4. Some calls will continue to queue locally. Local queue means that only that site can handle the call. Local queue has the highest priority and a call will be directed to the Next Available Agent/Assistor (NAA), at that site, before an enterprise queued call.

3.42.7.12.1.1  (10-01-2006)
Queuing International Calls

  1. Callers from the 50 United States, Puerto Rico, U.S. Virgin Islands, and Guam will be routed using the ISN/CVP node. The e-help Desk serves international callers using a non-toll-free number that queues to the local ACD (Automatic Call Distributor) in Austin. Although these calls will not be routed by ISN/CVP, they will be recognized by ISN/CVP in order to achieve routing efficiency.

    Reminder:

    Local queues always assume the highest priority so international callers will be routed promptly. This will improve the Average Speed of Answer and reduce the Abandon Rate of international calls.

  2. International calls cannot be transferred to another site. They can be transferred to a Lead/Manager Agent Group (AG 709) or an assistor's administrative extension.

3.42.7.12.1.2  (10-01-2006)
Customer Treatment While in Queue

  1. Recordings for music and announcements will be provided in order to give the caller proper treatment while they are in queue. In addition to the usual delay announcements, e-help has a group of informational messages that will be played during queue times on a specific group of applications. See Exhibit 3.42.7-5, Infomercials.

  2. Emergency informational announcements will be tailored to the specific product experiencing difficulties. In an emergency, the message will be played right after the welcome message before the caller gets to the first prompt. See Exhibit 3.42.7-6, Emergency Informational Announcements.

3.42.7.12.1.2.1  (10-01-2006)
After-hours and Variable Call Redirect (VCR) Announcements

  1. Callers to the e-help Desk do not have the ability to leave voice mail messages at the sites after normal business hours. Callers will hear one of two messages. After the message, there will be a courtesy disconnect. See Exhibit 3.42.7-7, After-Hours Announcements. Also, the caller cannot leave a voice mail message after being placed in the queue.

    Exception:

    Assistors and managers can receive messages on their administrative extensions. See IRM 3.42.7.12.1.2.2, Voice Mail Messages.

  2. A Variable Call Redirect (VCR) condition exists when there is a problem routing the call due to assistor availability or system performance. The caller will receive a courtesy disconnect after an appropriate announcement.

    Example:

    An EFTPS call comes in but there are no assistors signed in to an agent group that handles EFTPS calls. A VCR condition exists and the caller will be routed to an appropriate announcement. See Exhibit 3.42.7-8, Variable Call Redirect (VCR) Announcement (Example).

3.42.7.12.1.2.2  (06-20-2008)
Voice Mail Messages

  1. Callers can still leave messages for assistors and managers on their Aspect administrative extensions in limited scenarios. See IRM 3.42.7.13.5.1, Transferring Calls.

  2. Record a mailbox greeting:

    1. Press MESSAGES.

    2. Press MAILBOX.

    3. Press OPTION.

    4. Press GREETING.

    5. Press RECORD.

    6. Wait for the tone or press BEGIN and start recording.

    7. Press DONE.

  3. Each assistor should create their own personal greeting using the following guidelines:

    1. Use this format:

      Note:

      "This is Mr. Smith of e-help. My ID number is 00-34567. My work hours are 7:00 to 3:30 Eastern Time, Monday through Friday. Please leave your name, telephone number, and a brief message and I will return your call as soon as possible."

    2. Complete the format with your information and practice saying it a few times before recording it.

    3. Smile and stand when you record your message. This will make your voice sound brighter and more energetic.

    4. Speak slowly and distinctly.

    5. Include an additional contact if appropriate (e.g., the telephone number of your lead).

    6. If you know that you will be on vacation for a few days, leaving the office early, or have different hours temporarily, you should record an alternate greeting to let callers know.

      Example:

      "This is Mr. Smith of e-help. My ID number is 00-34567. I am out of the office today, (date). Please leave a message and I will return your call. If you need immediate assistance, please call my lead, Jane Decatur, at 555-123-5555." Or, "This is Mr. Smith of e-help. My ID number is 00-34567. I will be out of the office until (date). For immediate assistance, please call my lead, Jane Decatur, at 555-123-5555."

    7. Forward your line to your voice mail using the call forward feature when you will be away from your desk for an extended period of time. This prevents the caller from waiting through an entire ring cycle before leaving a voice mail message.

  4. Failure to return calls is one of the most common complaints in business. Check your voice mail twice a day and call the customer back promptly.

3.42.7.12.2  (10-01-2006)
Call Control

  1. With the implementation of ISN/CVP, e-help moved onto the Intelligent Contact Manager (ICM) platform. ICM is a dynamic call routing system capable of monitoring all e-help Desk sites within the enterprise. Specific thresholds and business rules are embedded in ICM, along with the identical agent groups and skills that are in Aspect. Based on the established business rules and thresholds, ICM gathers real-time and historical data from Aspect at each site at designated intervals to determine assistor availability by product line. It then routes each call to the assistor who is best able to handle that call.

3.42.7.12.2.1  (10-01-2006)
Next Available Agent/Assistor (NAA)

  1. Next Available Agent/Assistor (NAA) is a strategy for selecting an assistor to handle a call. The strategy seeks to maintain an equal load across agent groups. e-help is seeking to improve the overall level of service by sending each call to the NAA enterprise-wide who has the necessary skills to answer the customer’s question.

    • Primary Agent Groups are tied to specific applications and receive traffic unconditionally. Primary agent groups are protected from applications they support as back-up unless certain conditions are met.

    • Back-Up Agent Groups are actually primary agent groups receiving traffic from applications they are not assigned to as primary (e.g., an IMF e-file assistor receiving e-file application traffic). This traffic is received on best-performing agent group basis for the application being routed.

    • Alternate Staffing Groups receive traffic just like primary agent groups with the exception that they are not tied to one specific application, Business Operating Division (BOD), or Product Line.

  2. When a call is received on the e-help Desk line, ICM will look for an available primary assistor.

    Figure 3.42.7-17

    If ... Then ...
    A primary is available ISN routes the call to them.
    Two primary assistors are available ISN looks for the Longest Available Assistor (LAA), who will receive the call.
    A primary assistor is not available ISN looks for an available back-up assistor. The LAA will receive the call.
    Neither is available ISN will place the call into the Enterprise Queue. Once in queue, it continually goes through the sequence of primary and back-up until it can route the call.

3.42.7.12.2.1.1  (10-01-2006)
Class of Service

  1. Class of Service (CoS) is a way of managing traffic in a network by grouping similar types of traffic together, and treating each type as a class with its own level of service. Assistors must use a headset CoS when logged into the ISN/CVP. The figure below compares a handset CoS with a headset CoS.

    Figure 3.42.7-18

    Assistor with Handset CoS Assistor with Headset CoS
    Can wear a headset or use a handset. Must always wear a headset.
    Can choose to answer the call. Must answer the call. Will hear a beep in their headset and the caller will be on the line.
    Can choose not to answer the call. After several rings, the call will be routed to another assistor's phone. Does not have the option of determining when the call is answered.

  2. When the call is complete, the assistor will be placed in "Wrap" status. When ready to take another call, the assistor must place themselves in "Ready" status. If the assistor is not ready to take a call, they must remain in "Wrap" or "Idle" status.

  3. Assistors will still use a handset CoS when logged into Agent Group 707 (Extension Routing/Inventory). Managers and leads will use a handset CoS when logged into Agent Group 709 (Transfers).

    Example:

    An assistor has been assigned to work a paper program. The assistor should log into AG 707. On a call the previous day, the assistor asked a customer to call her back on her administrative extension. If the customer calls back while she is working the paper program, the assistor will pick up the handset (or has the option of using the headset) and answer the call. See IRM 3.42.7.12.2.2.2(6), Agent Groups.

3.42.7.12.2.2  (10-01-2006)
Applications and Agent Groups

  1. Agent Groups are the skilled groups of assistors that provide service to the customer. Applications are the electronic products or services that we provide. ICM is used to distribute calls to skill groups (agent groups) to provide services (applications) to the caller.

    Note:

    Application numbers and agent group numbers and descriptions do not correspond one for one.

3.42.7.12.2.2.1  (09-23-2011)
Applications

  1. Application numbers have changed as a result of the implementation of ISN/CVP. The numbers are shown in the figure below:

    Figure 3.42.7-19

    Application Number Description
    710 EH – International
    711 EH – IMF e-file
    712 EH – Spanish IMF e-file
    713 EH – 1041 e-file
    714 EH – Spanish 1041 e-file
    715 EH – 94X e-file
    716 EH – Spanish 94X e-file
    717 EH – 1120 - 990 -1065 e-file
    718 EH – Spanish 1120 - 990 1065 e-file
    719 EH – Application e-file
    720 EH – Spanish Application e-file
    721 EH – Suitability
    722 EH – Spanish Suitability
    723 EH – Registration e-services
    724 EH – Spanish Registration e-services
    727 EH – TDS - DA - EAR e-services, TIN Matching
    728 EH – Spanish TDS - DA - EAR e-services, TIN Matching
    729 EH – CCR
    730 EH – Spanish CCR
    731 EH – EFTPS
    732 EH –Spanish EFTPS
    733 EH – Electronic Excise Tax
    734 EH – Spanish Electronic Excise Tax
    735 EH – ITIN Acceptance Agents
    736 EH – Spanish ITIN Acceptance Agents
    737 EH - e-services Level 2
    811 IRB – Tax Law (1099 Information Returns and Notices)
    812 IRB – Filing Information Returns Electronically
    813 IRB – QCS (Applications and Processing)
    814 EDMS (Fire) Level 2
    815 Tax Law (Customer Service Section) Level 2
    816 Special Project
    817 QCS (Quality Control) Level 2

  2. The applications are individually viewed by the ICM and ISN/CVP software as a single source of product line traffic enterprise wide through ISN/CVP Scripting. Callers hear prompting (and informational announcements, if placed in queue), and are then routed to an assistor.

  3. If an assistor is not available, the call will queue in the ISN/CVP until one becomes available.

  4. Only Martinsburg uses applications 811, 812 813,814, 815 and 816.

3.42.7.12.2.2.2  (01-18-2011)
Agent Groups

  1. To be eligible to receive calls for e-help applications, assistors will sign in to one of the following agent groups (AG):

    Figure 3.42.7-20

    Agent Group Description
    701 EH – English queue clearing
    702 EH – Spanish queue clearing
    703 EH – Training 1
    704 EH – Training 2
    707 EH – Extension Routing/Inventory
    709 EH – Lead - Manager (transfers only)
    710 EH – IMF e-file — e-file application — Suitability - e-services
    711 EH – BMF e–file
    712 EH – BMF e-file Forms - 94x - 990 - 1065 -1120 - CCR - EFTPS - Electronic Excise Tax
    713 EH – IMF e-file - Acceptance Agents
    714 EH – BMF e-file — e-file application - Suitability - e-services — CCR — EFTPS - Electronic Excise Tax
    715 EH – CCR — EFTPS – Electronic Excise Tax
    716 EH – Spanish (all applications)
    717 EH – All e-help applications
    718 EH – IMF e-file — e-file application — Suitability — e-services – Acceptance Agents - International
    719 EH – e-services
    720 EH – e-file application - Suitability - e-services
    721 EH – e-file application - Suitability - e-services - CCR - EFTPS
    811 IRB – Tax Law (1099 Information Returns and Notices)
    812 IRB – Filing Information Returns Electronically
    813 IRB – QCS (Applications and Processing)

  2. The same agent groups have been created for five of the six e-help Desk sites (Andover, Atlanta, Austin, Cincinnati, and Ogden) with the following exceptions:

    1. An international agent group and application will be programed only in the Austin site.

      Note:

      Only Martinsburg uses AG 811, 812, and 813.

  3. All Spanish applications will be served by a single Spanish agent group. The Spanish AG 716 will receive both English and Spanish calls.

  4. Signing into AG 701 (English) and 702 (Spanish) will provide e-help with the ability to clear out local ACD queues. Not all assistors will have 701 or 702 in their profile.

    Example:

    If a call is in flight to an assistor from the ISN/CVP, and the assistor goes from an available state to a non-available state to go to lunch, the call will be routed to the local queue. This call will then be routed to the NAA at that site. However, at the end of the shift or end of the day, managers, leads, or a designated assistor must log in to AG 701 or 702 to clear out any call sitting in the local queue.

    Reminder:

    Assistors should NEVER go from "Ready" to "Release" or a non-available status (Idle or Log off).

  5. AG 703 and 704 will be used for training. New hires or assistors learning a new application will log in to one of these agent groups and will only receive one type of call until they are proficient in the application.

  6. Each assistor will have multiple agent group logins. An assistor can only log in to one agent group at a time.

    • Production – each assistor will have at least two.

    • Training – contains only one application. Local system analysts will have a pool of user IDs. While training, an assistor will be assigned a training user ID.

    • Administrative – used when not actively taking calls (e.g., AG 707).

      Note:

      When assigned to non-phone work (e.g., paper or email), log in to your administrative extension in "Available" status. Go into "Idle" for lunch, break, or other reason for Idle. SeeIRM 3.42.7.13.1.1

3.42.7.13  (10-01-2005)
Standardized Telephone Procedures

  1. A goal of the e-help Desk is for its assistors to use standardized procedures to efficiently provide consistent responses to its customers. This section establishes uniform procedures for telephone responses.

3.42.7.13.1  (01-06-2009)
Aspect Telephone System

  1. The routing of calls to the e-help Desk is managed using the Aspect telephone system via the ISN/CVP. This system provides for call routing capabilities, including queuing, reporting, and toll-free service. For consistency across the e-help Desk sites, all assistors will use the same Aspect telephone system guidelines.

  2. At the start of a shift:

    1. Sign on to Aspect.

    2. Select "Ready."

      Note:

      Unless the user selects "Ready," Aspect defaults the user to "Idle" with no code. SeeIRM 3.42.7.13.1.1, Reason Codes for Idle.

  3. Whenever possible, all work should be completed before a call is released. If extra time is needed at the end of a call, use "Wrap-up" while finishing the work before taking another call. Then, select "Ready."

  4. At the end of a shift, sign off of Aspect.

  5. Course 32092, EHSS Assistor Training, includes a module on Telephone Procedures and Updates. Refer to the lesson for instructions on the functionality of the Aspect telephone system, including a Quick Reference Guide.

  6. The Joint Operations Center (JOC) makes calls to the e-help Desk to test routing and phone lines. If a test call is received, select the product based on what is displayed on the Aspect phone. Select General Information as the problem type. Enter "Hang Up Dead Air Test Calls" in the summary field. Search and use the appropriate Solution ID for the business unit you are in to close the case.

3.42.7.13.1.1  (02-24-2012)
Reason Codes for Idle

  1. Idle is an Aspect status used by assistors to capture time when not in "Available" , "Talking" , "Hold" or "Wrap-up" status. It is a broad status, controlled by assistors and used to record times for meetings, read time, breaks, paper inventory, lunch, and training.

  2. When not available for incoming calls:

    1. Select "Release." The system will prompt "Enter reason code for idle."

    2. Select one of the six reason codes in the figure below.

    3. Select "Enter."

    4. Select "Yes."

  3. The following chart shows the list of Idle Reason Codes used on the e-help Desk:

    Figure 3.42.7-21

    Reason Code Status Explanation
    1 Temporarily Off the Phone Use this code when you will be unavailable for telephone work for a period of time not specified by other reason codes. Examples are lunch, meetings, counseling, NTEU official duties, Form 3081 preparation, and rest room breaks.
    2   Reserved and will not be used at the present time.
    3   Reserved and will not be used at the present time.
    4 Training, Partly Available You will be unavailable for telephone work during a specified portion of the tour of duty (TOD) because of training-related activities. Examples include partial-day off-site, on the job training (OJT), or instructor preparation. Do not sign on if you will be in training your entire TOD.
    5 Read Time You will not be available for telephone work during a specified portion of the TOD because of read time and technical meetings as described in IRM 3.42.7.7.1.1.1.
    6   Reserved and will not be used at the present time.
    7 Break Time You will be unavailable for telephone work during a specified portion of your TOD because of a scheduled rest break (other than lunch) or unavailable in order to relieve a stressful situation.

3.42.7.13.1.1.1  (10-01-2009)
Read and Technical Meeting Time

  1. Read and technical meeting time will be scheduled on a weekly basis.

    1. Read time is defined as time spent reading and/or performing filing activities (e.g., IRM Procedural Updates, SERP Alerts, QuickAlerts, e-help Communications, all employee memoranda, etc.). Read time must be reported to 990-59221.

    2. Technical meeting time is defined as time spent in recurring meetings that primarily focus on clarifying and reviewing technical or procedural issues. However, some brief or incidental administrative items may be addressed for a small portion of this meeting time. Technical meeting time must be reported to 990-59222

    Caution:

    Formal training, On-the-Job instruction (OJI), significant administrative issues and Survey meetings should not be regarded as technical meeting time.

  2. Aspect Idle Reason Codes:

    • Reason Code 1 when you are unavailable for telephone work due to administrative meetings and other activities. See IRM 3.42.7.13.1.1, Reason Codes for Idle.

    • Reason Code 5 when you are unavailable for telephone work due to read time and technical meetings as described above.

3.42.7.13.2  (08-24-2012)
Telephone Etiquette

  1. The way calls are handled at e-help Desk sites makes a difference in the way the customer perceives the Internal Revenue Service. The way the call is handled either enhances or damages the reputation of the organization. It is vital that each call be managed pleasantly and efficiently.

  2. Customers expect timely accurate and professional service. The Tips below will help you to make a good telephone impression.

    1. Use the standard greeting for answering e-help Desk calls. Speak slowly and clearly. See IRM 3.42.7.13.3 for the initial greeting. Avoid the tendency to get lazy or impatient after saying the same greeting numerous times daily.

    2. Address the caller by their last name and title (Mr. or Ms.). Use the caller's name often. Always be prepared to capture any notes for your case.

    3. Show genuine interest in the caller and enthusiastically try to solve their problem. Communicate accessibility, friendliness, and willingness to accommodate the caller.

    4. Stay calm and use a well-planned approach for disgruntled callers. Take a deep breath and listen. Apologize for any IRS error and inform the caller of our plan to take corrective action. If there are steps the customer needs to take, advise them of what they need to do.

    5. Never let your voice reveal that the last caller was rude and insulting, or displace anger onto the next caller.

    6. Ask permission to place the caller on hold and wait for a response. Do not keep the caller on hold for more than the necessary time to research without giving the caller an explanation and apology. Refer back callers quickly to inform them of the status of their call.

      Example:

      " This may take a few minutes. May I put you on hold?"

    7. Never eat or drink while talking on the telephone. These annoyances make rude sounds that magnify.

    8. Avoid side conversations when you have a caller on the line.

    9. Use courteous phrases such as "Thank you, Mr. Jones" , "Thank You for holding, " , .or other appropriate expressions.

    10. Provide the caller with the Interaction/Incident number on each elevated case or if you need to call the taxpayer back.

    11. To indicate closure, make sure the customer's questions and needs have been addressed.

  3. Employee may bring personal cell phones into the work place, but they are only to be used during breaks, lunchtime, or prior to or after an employee's official tour of duty. Employees will not interrupt their calls and conversations with taxpayers, third parties, and/or other IRS employees to take an incoming call on their personal cell phones this also includes incoming and outgoing phone media such as text messages and emails. All personal cell phones should be silenced in order to avoid distractions and disturbances during working hours.

3.42.7.13.2.1  (03-09-2010)
Customer Complaints

  1. The e-help Desk values customer feedback as a means of achieving customer satisfaction. If the customer complains, it is the e-help Desk policy to answer the complaint and solve the customer's problem whenever possible. Always apologize for any IRS error.

  2. Professionalism and courtesy in dealing with internal and external customers are essential competencies. Customers should be treated with courtesy regardless of the source of the contact (phone, email, etc.). The e-help Desk desires to build a reputation as a knowledgeable and customer-focused operation.

  3. All complaints regardless of the source or issue must be elevated to your lead's Provider Group. Your lead will work with the manager to address the complaint. Ensure the customer's name, address, telephone number and specifics of the complaint are documented in the case. Submit the information to your manager for appropriate action.

  4. See IRM 3.42.7.11.2.3.2, email Etiquette.

  5. See IRM 3.42.7.13.2, Telephone Etiquette.

3.42.7.13.3  (08-24-2012)
Initial Greeting

  1. The Restructuring and Reform Act of 1998, Section 3705, provides identification requirements for all IRS employees working tax related matters. All e-help Desk employees, are required to provide (at a minimum) the following information to each customer who joins the call:

    • Their title (e.g., Mr., Mrs., Ms., Miss)

    • Their last name

    • Their identification (ID Card) number

    Note:

    Title, last name and identification number are the minimum requirements. If the employee prefers they may provide their first and last name and their identification number. Also, employees are required to provide their name and identification number to each customer who joins the call.

    http://irm.web.irs.gov/Part10/Chapter5/Section7/IRM10.5.7.asp#10.5.7.7

  2. The Smart Identification (SmartID) card is a standardized identification card for Federal employees and contractors. This new ID card is required by Homeland Security as per Presidential Directive-12. The SmartID has a 10-digit number string called a Personal Identification (PID) Number that is printed on the front of the card. The last seven-digits of the PID will serve the same purpose as the badge number on IRS’ legacy ID and will be used in the same manner.

  3. Section 3706 of the IRS Restructuring and Reform Act of 1998 authorizes the use of pseudonyms by IRS employees only if adequate justification for the use is provided by the employee and its use is approved by the employee’s supervisor. Prior to this Section, the use of pseudonyms by IRS employees was permitted if the employee believed he or she could be identified by his/her last name so as to warrant the use of a pseudonym. Further, no managerial approval was required. It was only required that the pseudonym be "registered" with the employee’s supervisor.

  4. Section 3706 is intended to eliminate any taxpayer perception that employees avoid accountability for their actions through the use of pseudonyms, while still protecting an employee’s right to use pseudonyms in appropriate circumstances. Rather than being entitled to use a pseudonym, the employee must provide "adequate justification" , which includes "protection of personal safety" , and the employee’s supervisor must approve use of the pseudonym prior to its use. Thus, requests to use pseudonyms that do not provide adequate justification may be denied on that basis. See IRM 10.5.7, Use of Pseudonyms by IRS Employees, Exhibit 1.2.4-1. It is located on the IRM Online website: http://irm.web.irs.gov/default.asp

  5. All e-help Desk assistors will use the following standard greeting when answering calls to the e-help desk: "This is employee's title and last name of e-help. My ID number is xxxxxxx. "

  6. Probe the caller for an EFIN or ETIN to initiate an efficient search. Say "May I have your EFIN or ETIN?" or if you determine the caller is not in the EHSS database, you will need to create an e-Product User case.

    Exception:

    CCR, EFTPS, and TIN Matching customers normally do not have an EFIN or ETIN.

  7. An example of a standard greeting is shown below::

    Figure 3.42.7-22

    Assistor Customer
    "This is Mr. Smith of e-help. My ID number is 00-34567." "This is Jane Doe. I seem to be locked out of the system. "
    "May I have your EFIN?" "My EFIN is 001234."
    The assistor will continue with appropriate authentication probes.  

3.42.7.13.4  (01-17-2012)
Authentication and Authorization Guidelines

  1. Ensure that the caller is entitled to receive any information that is requested. First, you must authenticate the caller.

    Note:

    Callers requesting general information (i.e., not account specific) do not require authentication. For example: "How do I e-file?" or "How do I register for e-services?" If, in the course of the call, a general question turns into an inquiry that needs to be answered by accessing a secure system, disclosure procedures must be followed.

  2. Authentication means to establish the identity of the caller. Callers must provide certain information (i.e., shared secrets) before we can release tax return and tax information to them. Authorization means that the caller has the right to the information. The Disclosure website has excellent topics on who can access tax data at https://discl.web.irs.gov/Default.asp..

  3. To validate the caller's information prior to providing any tax account information, you must research the appropriate system (e.g. EHSS, EUP, EMS, or IDRS).

  4. Assistors are required to use the online version of the e-help Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that does not require you to provide account specific information. The e-help Authentication/Authorization Job Aid is available through SERP on the EPSS Portal and EHSS.

3.42.7.13.4.1  (02-13-2012)
Authentication/Authorization for e-file Application

  1. The required authentication probes for e-file Application are:

    • Name

    • EFIN, ETIN, TIN (SSN or EIN)

    • Legal Company Name or Doing Business As (DBA), if applicable

      Note:

      If the caller is inquiring about their e-file application and there is no e-file application on file, you must authenticate the caller as an Individual or Business before disclosing e-file application information (no application on file). See IRM 3.42.7.13.4.4 for the required individual or business probes.

      Note:

      You must ask two additional authentication probes when the company name the caller provides differs from our records.

      Reminder:

      Verify the information given in response to the probes by researching , EUP, IDRS or EHSS. If the caller's name does not appear on the e-file Application Summary Screen in the EUP, remember to check the Delegated User screen. Delegated Users' names do not appear on the summary screen.

  2. The required authentication probes for a reporting agent are the same as the e-file Application, however, you are addressing the Reporting Agents information.

    • Reporting Agent Name

    • Reporting Agent EFIN, ETIN, TIN (SSN or EIN)

    • Reporting Agent Company Name, if applicable

      Note:

      The Reporting Agent company’s address can be used for additional authentication (for example, if the company name the caller gives differs from our records).

      Reminder:

      Verify the information given in response to the probes by researching EHSS, EUP, or IDRS. If the caller's name does not appear on the e-file Application Summary Screen in the EUP, remember to check the Delegated User screen. Delegated Users' names do not appear on the summary screen.

    • Verify the caller has the appropriate e-file Role (Principal, Responsible Official or Delegated User if authorities are granted)

  3. To authenticate a SPEC employee, ask for their SEID and confirm it against the IRS Discovery Directory at http://discovery.directory.enterprise.irs.gov/discovery/search.asp utilizing the SPEC Area Map at http://win.web.irs.gov/spec/spec_org.htm. The probes are:

    • What is your Name?

    • What is your SEID?

    • In which Territory or Area are you located?

  4. Authorized IRS e-file Providers hold important roles in relation to participating in IRS e-file. A listing of those roles is shown below. An authorization matrix for e-file and e-file Application follows and shows the authorizations for the various roles for some Problem Types. See Publication 3112, IRS e-file Application and Participation, for additional information on the IRS e-file Application process.

    • Principals – Generally, the Principal for a business or organization includes the following:

      Figure 3.42.7-23

      Principal Explanation
      Sole Proprietorship The sole proprietor or owner is the Principal for a sole proprietorship.
      Partnership Each partner who has a 5 percent or more interest in the partnership is a Principal. If no partner has at least a 5 percent or more interest in the partnership, the Principal is an individual authorized to act for the partnership in legal and/or tax matters. At least one such individual must be listed on the application.
      Corporation The President, Vice-President, Secretary, and Treasurer are each a Principal of the corporation.
      Other The Principal for an entity that is not a sole proprietorship, partnership, or corporation is an individual authorized to act for the entity in legal and/or tax matters. At least one such individual must be listed on the application.

      Example:

      VITA Sites, Tax Counseling for the Elderly (TCE), military bases.

    • Responsible Officials – A Responsible Official is an individual with authority over the Provider’s IRS e-file operation at a location, is the first point of contact with the IRS, and has authority to sign revised IRS e-file Applications. A Responsible Official ensures the Provider adheres to the provisions of the revenue procedure as well as all publications and notices governing IRS e-file . The Responsible Official may oversee IRS e-file operations at one or more offices, but must be able to fulfill identified responsibilities for each of the offices. If one individual cannot fulfill these responsibilities, additional Responsible Officials may be identified. To add or change Responsible Officials, a Provider must revise its IRS e-file Application.

    • Delegated Users – A Delegated User is an individual within a firm/organization, other than a Principal or Responsible Official, who is authorized to use one or more of the e-services products. A Principal or Responsible Official appoints an individual as a Delegated User on the IRS e-file Application available on the IRS web site. A Delegated User should be an employee, partner, or other member of the Firm/Organization or have a business relationship with the Firm/Organization. Principals and Responsible Officials with authority to add, delete, and change Principal can assign Principal Consent authority to a Delegated User. A Delegated User with Principal Consent authority has the same e-file application authorities as a Principal.

    • Each Delegated User needs to be on only one IRS e-file Application. It is not necessary for a Delegated User to be on more than one IRS e-file Application to access e-services products. Each Delegated User affiliated with different firms (identified by different TINs) and authorized to view and make changes to an e-file Application, must be on the specific IRS e-file Application to be able to review and make changes to the application. Large firms with multiple Delegated Users on a single IRS e-file Application should limit the number of Delegated Users to 100.

  5. A Principal or Responsible Official may authorize an individual to do the following:

    • View Application information

    • Update Application Information

    • Sign and submit revised Applications

    • Add, delete and change Principals

    • Add, delete and change Responsible Officials

    • View software package information

    • Serve as MeF Internet Transmitter

    • Serve as MeF System Enroller

    • Access e-services incentive product: DA

    • Access e-services incentive product: EAR

    • Access e-services incentive product: TDS

  6. The e-file Application also includes a Contacts section which contains information on primary and alternate contacts. These contacts may be persons distinct from the Principals and Responsible Officials, or they can be the same. Contacts should be available for contact from the IRS on a daily basis for general questions during testing and the processing year. Contacts will not have access to private information that is only available to Principals and Responsible Officials. A Primary Contact is required for the application. Alternate Contacts are not required, but can be specified. It is important for a Principal or Responsible Official to change or delete Contacts when the Contacts are no longer with the firm or their position within the firm no longer warrants being a Contact.

  7. Key Persons – Large firms with multi-layered management that are not sole proprietorships include only Principals and Key Persons who participate substantially with control over the firms's electronic filing operations as Principals on IRS e-file applications. "Participate substantially" means participation that is extensive and substantive, and not peripheral, clerical or ministerial.

  8. Use the matrix below to determine what authorizations follow the roles for the Principal/Principal Consent, Responsible Official, Delegated User, and Contacts for the Problem Types shown. An "X" means the role is authorized; "No" means they are not authorized.

    Figure 3.42.7-24

    Problem Type Principal / Principal Consent Responsible Official Delegated User
    *See (8)     		Contact/Alternate
    Suitability (Passed)
    *See (9)     		X X No No
    Suitability (Failed)
    *See (9)     		X X No No
    Status of Application
    *See (9)     		X X X X
    EFIN Status
    *See (9)     		X X X X
    Application Changes X X X No

    Exception:

    SPEC employees can initiate application changes.

  9. The Delegated User must have at least one of the following authorities in order to discuss application status and make application changes. They can discuss Signature issues because they have authorities to add, delete, and change Principals and Responsible Officials.

    • Update Application

    • Sign and Submit Revised Applications

    • Add, Delete and Change Principals

    • Add, Delete and Change Responsible Officials

  10. The following authorization rules are related to all callers:

    1. The Principal, Principal Consent, Responsible Official, Delegated User (if they have been granted the authority), and the Contact can discuss the company's EFIN status, but not the status of other individuals.

    2. The Principal, Principal Consent, and Responsible Official can discuss their own suitability but not the suitability of someone else.

      Note:

      If the caller is the individual with the suitability issues, you may discuss the matter in detail, but only after additional authentication. See Figure 3.42.7-27 Use the Authentication Matrix for CCR and EFTPS, "Individual" row.

    3. The Contact/Alternate Contact and Delegated User cannot discuss an individual's suitability.

  11. Encourage all callers to make Application changes through e-services.

3.42.7.13.4.2  (03-13-2012)
Authentication/Authorization for e-file

  1. The required authentication probes for e-file are:

    • EFIN, ETIN, TIN (SSN or EIN)

    • Legal Company Name, or Doing Business As (DBA), if applicable

      Note:

      For case documentation purposes, ask the caller's name. If the caller's name is not shown in EHSS, e-file Application, or MeF, but they provide the EFIN, ETIN, TIN and the Company name, add the caller's name to the Description field.

  2. Before providing data from the taxpayer's transmitted return, obtain the following information from the ERO/ISP/Transmitter:

    Figure 3.42.7-25

    IMF BMF
    Taxpayer's Name (including spouse if applicable) Taxpayer's Name
    Taxpayer's TIN Taxpayer's TIN
    DOB Address
    Refund Amount, if any Filing Year (i.e., calendar or fiscal year)
    Accepted/Rejected Date or Status/Rcvd Date Accepted/Rejected Date
    DCN or Submission ID  

    Note:

    Use IDRS, ELF 1544, MeF, CTL D, and or other appropriate systems to verify the items listed. The Accepted/Rejected date is the "Converted Julian Date" on the first response screen when researching ELF1544.

  3. If the caller is unable to match one of the items above (other than the taxpayer's name and the taxpayer's TIN - these must always match except when the note below applies), you must ask the caller to verify two additional items from the transmitted return (i.e., AGI, Earned Income Tax (EIC) amount, number of W-2's, etc.).

    Note:

    When the taxpayer(s) name is truncated, you may accept the name provided by the caller when it is similar to the name on the transmitted return. Two additional probes may be obtained if you are uncertain about the identity of the caller.

  4. IRS employees must use caution not to disclose return information except to the taxpayer or to a person whom the taxpayer authorized to receive that information by Form 2848, Power of Attorney; Form 8821, Tax Information Authorization; Form 8453, U.S. Income Tax Declaration for an IRS e-file Return (Tax Year 2006 and prior); Form 8453-OL, U.S. Income Tax Declaration for an IRS e-file Online Return (Tax Year 2007 and prior); or Form 8879, IRS e-file Signature Authorization. Under the disclosure authority granted on the Form 8453, Form 8453-OL, Form 8879 or equivalent display of text, IRS employees are permitted to discuss the following with Authorized IRS e-file Providers:

    1. An acknowledgement of receipt or reason for rejection of the transmission,

    2. The reason for any delay in the processing of the return or the refund, and

    3. The date of any refund.

    Caution:

    Disclosures of return information should be limited to the authority granted to the third party by the taxpayer. The Form 8453 and Form 8879 give different authority than may be given under the check box authority, or oral authority, or that which is granted with filing of a Form 2848 and Form 8821 and then recorded on the CAF. Be sure that you have checked to see what authority has been granted prior to releasing information to a third party. See IRM 3.42.5.1.2, Disclosure. Also, see IRM 21.1.3, Operational Guidelines Overview or IRS employees can Contact the Disclosure Help Desk on 866-591-0860 with disclosure questions.

  5. By putting a firm name on the Form 8879 , IRS e-file Signature Authorization, the taxpayer is authorizing anyone who works for that firm to contact us concerning the matters outlined on the form. Therefore, you may discuss acknowledgements, transmissions, and rejects with an ERO or their designee provided you have completed proper authentication procedures.

  6. To authenticate a SPEC employee, ask for their SEID and confirm it against the IRS Discovery Directory at http://discovery.directory.enterprise.irs.gov/discovery/ utilizing the SPEC Area Map at http://win.web.irs.gov/spec/spec_org.htm. The probes are:

    • What is your Name?

    • What is your SEID?

    • In which Territory or Area are you located?

  7. Individuals at entities such as VITA Sites, Tax Counseling for the Elderly (TCE), and military bases or SPEC employees responsible for these entities can discuss generalities about acknowledgments, transmissions, and rejects, but not an individual taxpayer's information without proper authorization.

3.42.7.13.4.2.1  (08-24-2012)
Authentication/Authorization for Waiver Request (Form 8944)

  1. Waiver request are based on Preparer Tax Identification Number (PTINs) which are assigned to an individual. If the caller is inquiring about the status/or information on their waiver request you must authenticate the caller as an individual.

  2. The required authentication probes for a waiver request are:

    • SSN/ITIN

    • Name (s) as reported on their Individual Income Tax Return

    • Address

    • Filing Status

    • DOB

  3. If the caller is unable to match one of the items above (other than the taxpayer's name and the taxpayer's TIN - these must always match), you must ask the caller to verify two additional items from their return (i.e., AGI, number of W-2, SE tax, refund amount etc.).

    Note:

    If a business entity (firm) calls regarding the status of a waiver for a tax return preparer in their firm, inform the caller that the tax return preparer (individual) who signed Form 8944, Preparer e-file Hardship Waiver Request, is the only person that can receive information about the status of the form.

  4. If a Foreign Filer does not have a SSN/ITIN and is looking for the status of their waiver, use the PTIN database to authenticate the caller by asking and verifying the following probes:

    • PTIN

    • Preparer Name (Individual)

    • Address

3.42.7.13.4.3  (11-15-2011)
Authentication/Authorization for e-services (Other Than e-file Application)

  1. The required authentication probes for e-services are:

    • Name

    • EFIN, ETIN, TIN (SSN or EIN)

    • Username

      Note:

      The Forgotten Username question and answer must be used to recover the Username. If the customer answers the Username question incorrectly, two additional authentication probes are required. Verify the information given in response to the probes by researching EUP, IDRS or EHSS.

      Reminder:

      Information obtained must be validated with IRS records before proceeding further.

  2. For a customer who has not completed their Registration, you are validating the individual because the Individual will own the products, not the Firm.

    Note:

    If through research, you determine the caller is registered you may ask the required probes in (1) or validate the caller as an individual.

    For DA, EAR, and TDS, you are authenticating the individual user of these products as a Principal, Responsible Official, or Delegated User with the proper authorities.

  3. See the matrix below for authorization for the TIN Matching and TDS State Users Products/Problem Types.

    Figure 3.42.7-26

    Products / Problem Types Principal Responsible Official Delegated Users Authorized Agent
    TIN Matching / Application [see (4) and (5) below] X X No No
    TIN Matching / Locked Out X X X X
    DA, EAR, TDS X X X N/A
    TDS State Users X N/A X N/A

    • Did not receive TDS information

    		 X N/A X N/A

    • No links, having difficulty using TDS, and other technical problems

    		 X N/A X N/A

    • Any other problems [See (7) ]

    		 No No No N/A

  4. TIN Matching – A firm may designate Authorized Users (individuals who will be authorized to perform TIN Matching in e-services). A role must be selected for each one:

    • Principal – A sole proprietor, member of a partnership, or a corporate officer such as President, Vice-President, Secretary, or Treasurer. Principals are the individuals within the firm held legally responsible by the IRS for the activities of the firm.

    • Responsible Official – Someone designated by a Principal to perform all the TIN Matching duties of a Principal, including modifying a TIN Matching application.

    • Delegated User – An individual in the firm who has been authorized to perform TIN Matching.

    • Authorized Agent – An individual in the firm or another firm who has been authorized to perform TIN Matching on clients of the payer.

  5. TIN Matching users must be a payer of income reported on Form 1099-B, Form 1099-DIV, Form 1099-INT, Form 1099-MISC, Form 1099-OID or Form 1099-PATR. The payer must have filed an annual information return reporting income subject to Back-up Withholding paid on the previously mentioned forms in one of the past two tax years.

  6. TDS State Users – TDS functional roles include:

    • Principal – A state user who is responsible for maintaining the state's TDS application.

    • Delegated User – A state employee who requests transcripts but is not responsible for the state's TDS application.

  7. The e-help Desk cannot assist TDS State Users with anything other than a TDS technical issue. They must contact their Disclosure Officer for any other problems.

    Example:

    A customer might have a technical issue such as, "I am having trouble accessing my Secure Object Repository. Can you help me??"

3.42.7.13.4.4  (02-13-2012)
Authentication for CCR, EFTPS and Business Online e-file (e.g., Large Taxpayers)

  1. Follow the authentication probes per Figure 3.42.7-28 and Figure 3.42.7-29 before assisting the caller. If the caller is an authorized third party, see IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication. The figures below provide quick reference guides. IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.2.4,Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e), provide complete guidance on who is authorized to receive data by entity type.

  2. Use the figure below to authenticate the identity of EFTPS and CCR callers:

    Figure 3.42.7-27

    Entity Filing Requirement Position/Relationship TIN (SSN, EIN, ITIN) Name as reported on their tax return Address Filing Status DOB
          Required Authentication Probes*
    Individual 1040 Self X X X X X
    Spouse 1040 Spouse on joint only X X X X X
    Sole Proprietor 1040 with Schedule C and/or 941 Self (identified as first name on first name line) X X X    
    Single Member LLC 1040 with Schedule C and/or 941 Self (listed as single member) X X X    
    Partnership 1065 Partner X X X    
    LLC treated as a Partnership 1065 Partner/Member X X X    
    Corporation 1120 Officer that can legally bind X X X    
    LLC treated as a Corporation 1120 Officer/member that can legally bind X X X    
    Exempt/Church 990 and 941 only Officer/legally authorized X X X    
    Government 941 only Officer/legally authorized X X X    
    Trust 1041 Trustee X X X    

    Note:

    If the caller is unable to match one of the items above (other than the taxpayer's name and TIN - these must always match), you must ask the caller to verify two additional authentications probes. SeeFigure@Exhibit@IRM 3.42.7-28 below.

  3. Follow the authentication probes in paragraph two for Online Filers calling about their 10 digit PIN and ask the caller if they are the Authorized Signatory (Contact) on the PIN Registration. See paragraph 4 of IRM 3.42.4.7.5.3, PIN Registration Lost, Forgotten or Never Received, if the caller is not the contact person listed on the application.

  4. For Form 1041 authentication, the trustee is authorized to receive return and return information. If the trustee is a bank, an employee of the trust department in the bank is authorized to receive return and return information. See IRC 6103 (e)(1)(F) for additional information. To authenticate that the caller is an employee in the bank's trust department:

    • Ask the caller if they are an employee of the institution’s trust department.

    • Verify information about the Trust they are calling about as shown in the Matrix: Trust EIN, Trust Name, Trust Address, Matter at issue (rejected return or EFTPS validation).

      Note:

      Secure the name, title, and contact number for that employee (annotate this in the case).

    Figure 3.42.7-28

    *Additional Taxpayer Authentication (+2 add)
    Spouse's Date of Birth (DOB)/TIN
    Children's DOB
    Income or tax due on return
    Employer on W-2(s)
    Financial institution on Form 1099
    Number of exemptions
    Preparer information
    Refund within $100 (unless computed by IRS)
    Any other account item that can be verified from the return

3.42.7.13.4.4.1  (10-01-2010)
Authentication for 990N E-Postcard

  1. 990N e-Postcard information (including the EIN) is available to the public; therefore, it is not considered information protected under IRC 6103. However, because our job is to assist customers in the filing of their postcard, we must ask probes to ensure that we are speaking to someone representing the company about which they contacted us. Authentication probes are:

    • Relationship to the organization (they simply need to be affiliated with the company)

    • TIN

    • Name of organization

    • Address of organization

    These probes are available in the e-help Authentication/Authorization Job Aid under CCR, EFTPS, Business Online e-file under "Exempt/Church." The only difference is because the information is not protected by IRC 6103, we are relaxing relationship to the company. This means the customer must simply be affiliated with the organization, they do not have to be able to act for the company in legal matters.

3.42.7.13.4.5  (08-24-2012)
Authentication for eAuthentication

  1. The required eAuthentication probes are:

    • SSN/TIN

    • Name as it appears on the return ( including spouse if applicable)

    • Address

    • Filing Status

    • Date of Birth (DOB)

  2. The taxpayer must be able to answer all of the probes correctly with the exception of Date of Birth. When the Date of Birth does not match our records additional authentication is required using the Additional Authentication chart below, verify two or more additional items from the taxpayer's return or account.

    Note:

    There may be an occasion when the customer is unable to access the application because they have a Date of Death indicator on their account. If, through IDRS research, you determine there is a date of death on the taxpayer’s account, then additional authentication is required before referring the caller to Social Security Administration to address the Date of Death issue. Verify two or more additional items from the taxpayer's return or account from the Additional Authentication Chart below.

    Figure 3.42.7-29

    Additional Authentication Probes
    Spouse's date of birth
    Child's/children's date(s) of birth
    Amount of income reported on the last return or tax due on return
    Employers shown on taxpayer's Forms W-2
    Financial institutions from taxpayer's Forms 1099-INT or Forms 1099-DIV
    Number of exemptions claimed on last return or on return in question
    Preparer, paid/unpaid, if any
    Any other verifiable items from the return/account

3.42.7.13.4.6  (01-30-2009)
Disclosure Cross-References

  1. The previous sections are targeted at products and services supported by e-help. However, you should refer to the following IRM sections for complete guidance on Authentication and Authorization.

    • IRM 11.3.2, Disclosure to Persons with a Material Interest

    • IRM 11.3.2.4,Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e)

    • IRM 21.1.3.2, General Disclosure Guidelines

    • IRM 21.1.3.2.1, Disclosure Definitions

    • IRM 21.1.3.2.2, Authorized and Unauthorized Disclosures

    • IRM 21.1.3.2.3, Required Taxpayer Authentication

    • IRM 21.1.3.2.4, Additional Taxpayer Authentication

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

    • IRM 21.1.3.3.1, Third Party Designee Authentication

    • IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821)

    • IRM 21.1.3.4, Other Third Party Inquiries

    • IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization

    • IRM 21.1.3.7, Requests from Employees of Business Entities

    • IRM 21.1.3.8, Inquiries From IRS Employees

    • IRM 21.1.3.9, Mailing and Faxing Tax Account Information

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

3.42.7.13.5  (08-24-2012)
Transferring Calls and Interactions/Incidents

  1. With ISN/CVP, calls are not transferred to a site; they will be transferred to an application. Similarly, Interaction/Incidents are not transferred to a site; they are transferred to a Provider Group in EHSS.

  2. Do not transfer calls using an Outside line.

  3. Callers should be verbally referred to a 1–800 number by the assistor.

3.42.7.13.5.1  (08-24-2012)
Transferring Calls

  1. Each assistor will be provided with at least two extensions.

    • Production extensions are used when actively taking phone calls from the ISN/CVP.

    • Administrative extensions are used for non-phone activity such as when working paper.

    Note:

    Calls should NEVER be transferred to an assistor's production extension.

  2. If an assistor is handling a call regarding one application, but the caller has a question handled on another application, this phone call can be transferred back to the ISN/CVP.

    Note:

    This call will have a higher priority than an application inbound call. The customer does not have to wait in another long queue before obtaining further assistance.

  3. The chart below shows e-help phone applications with corresponding transfer extensions. All e-help Desk sites have been upgraded to Aspect 9.3. The transfer procedure has changed and assistors must add a two (2) between the 9 and the 3-digit call center transfer number.

    Figure 3.42.7-30

    Language Application # Description Transfer – Press #, then this number:
    English 708 EH – Extension Routing Out 92407
    English 709 EH – Extension Routing to Lead or Manager 90449
    English 711 EH – IMF e-file 92411
    English 713 EH – 1041 - 1065 e-file 92413
    English 715 EH – 94X e-file 92415
    English 717 EH – 1120 - 990 e-file 92417
    English 719 EH – Application e-file 92419
    English 721 EH – Suitability 92421
    English 723 EH – Registration e-services 92423
    English 727 EH – TDS - DA - EAR e-services-TIN Matching 92427
    English 729 EH – CCR 92429
    English 731 EH – EFTPS 92431
    English 733 EH – Electronic Excise Tax 92433
    English 735 EH – ITIN Acceptance Agents 92435
    English 737 EH – Level 2 92437
    English 811 IRB – Tax Law 92481
    English 812 IRB – FIRE 92482
    English 813 IRB – QCS 92483
        Spanish Transfer Numbers  
    Spanish 712 EH - Spanish IMF e-file 92412
    Spanish 714 EH - Spanish 1041 -1065e-file 92414
    Spanish 716 EH - Spanish 94x e-file 92416
    Spanish 718 EH - Spanish 1120 - 990 e-file 92418
    Spanish 720 EH - Spanish Application e-file 92420
    Spanish 722 EH - Spanish Suitability 92422
    Spanish 724 EH- Spanish Registration e-services 92424
    Spanish 728 EH - Spanish TDS -DA-EAR e-services-TIN Matching 92428
    Spanish 730 EH - Spanish CCR 92430
    Spanish 732 EH -Spanish EFTPS 92432
    Spanish 734 EH - Spanish Electronic Excise Tax 92434
    Spanish 736 EH - Spanish ITIN Acceptance Agents 92436

    Note:

    Currently, calls cannot be transferred between IRB and remainder of the e-help Desk. See paragraph (8) below.

  4. Customer call-backs need to be routed to a specific assistor. To have a customer call back, give the customer your six digit administrative extension. When the customer calls, the call will prompt the normal way. Once the caller reaches an assistor, the assistor will transfer the caller to a call control table in the ACD by entering #92407. The call control table will prompt the caller to enter the extension needed.

  5. The first two of the six digits reflect the last two digits of the Site's ACD Number, with the next four digits reflecting the assistors' ASPECT Sign-in Number. The first two digits for each destination site are as follows:

    • 24 - Andover

    • 31 - Austin

    • 29 - Atlanta

    • 44 - Cincinnati

    • 30 - Ogden/Martinsburg

  6. Software developers are provided with a silent prompt that they can enter after selecting 1 for e-file during the period November 1 through January 15. They are asked to enter the extension of an assistor assigned to their software package. The call will be routed to that number.

  7. Always probe the customer and determine if a transfer is warranted. Do not simply transfer the call when a customer makes a request. Verify that the call should be transferred. To sum up, the number of transferred calls should be limited to the situations shown below:

    Figure 3.42.7-31

    If ... Then ...
    A customer has a question handled on another application Transfer the call to the ISN/CVP using the appropriate extension.

    Reminder:

    Always attempt to assist the customer prior to making the transfer.
    A customer is calling back as requested and has the assistor's extension Transfer the call by entering #92407. A prompt will ask them to enter the extension of the assistor.
    A software developer needs to contact their test team Transfer the call by entering #92407. A prompt will ask them to enter the extension of the assistor.
    A customer must be transferred to a manager or lead Give the caller the administrative extension of the manager or lead. Transfer the call by entering #90449. A prompt will ask them to enter the extension of the manager or lead.

  8. Occasionally, the e-help Desk will receive phone calls from customers who need assistance with filing information returns. These types of calls are handled by the Information Returns Branch (IRB). Although a division of EPSS, calls cannot be transferred directly from the e-help Desk to IRB. Give the customer the IRB toll free number (i.e., 866-455-7438) and document the Interaction as follows: Refer to 3.42.7.13.15

    1. Business Unit – IRB

    2. Product – IRB

    3. Problem Type – Misdirected Internal or Misdirected External

    4. Description – IRB, and include a brief description of the reason the customer called. (For example, "customer wants to know the status of a file submitted via FIRE" )

    5. Close Interaction

3.42.7.13.5.1.1  (08-24-2012)
Call Transfer Basics

  1. Always inform the caller that you are transferring their call.

  2. Use the following steps to transfer calls to another application:

    1. Press the INSIDE LINE key.

    2. Dial # and the appropriate extension number.

    3. Press the ENTER key.

    4. Press the TRANSFER KEY.

    Note:

    Outgoing calls cannot be transferred using the above procedures. Document the case appropriately and transfer the case to the correct provider group.

  3. Use the following procedures to receive a transferred call:

    1. Depress OUTSIDE LINE key. Receive the call. Aspect will display E HELP XF IN.

    2. Open an Interaction/Incident.

    3. Follow existing procedures for working/closing/transferring the Interaction/Incident.

3.42.7.13.5.2  (08-24-2012)
Escalating/Transferring Interactions

  1. Do not open an Interaction if you are transferring a call. Note the guidelines and exceptions to this rule in the figure below. This chart shows various scenarios that illustrate e-help call/-case transfer procedures:

    Figure 3.42.7-32

    If ... Then ...
    The caller selected an incorrect menu prompt

    1. Do not open an Interaction.

    2. Explain to the caller that they have selected an incorrect menu prompt.

    3. Ask the caller to wait while you transfer them to the correct application.

    4. Transfer the call to the ISN/CVP.

    The caller selected the correct menu prompt but needs further assistance on another application

    1. Open an Interaction.

    2. Resolve the customer's issue for that product.

    3. Explain to the caller that you have helped them as much as you are able.

    4. Close the Interaction.

    5. Ask the caller to wait while you transfer them to necessary application.

    6. Transfer the call to the ISN/CVP.

    The caller needs further assistance from the e-services Level 2 Provider Group

    1. Open an Interaction.

    2. Document the issue and the Username in the description.

    3. Explain to the caller that you have helped them as much as you are able.

    4. Tell the caller you are going to transfer the call/case to e-services L2.

    5. Escalate the Interaction to Obtain an Incident Number.

    6. Provide the caller with the Incident number.

    7. Transfer the call.

    Note:

    If a Spanish speaking customer, do not transfer the call. Escalate the Interaction only and an e-services level 2 specialist will call the customer.

    The caller needs further assistance from a Level 2 Provider Group (other than e-services Level 2)

    1. Open an Interaction.

    2. Explain to the caller that you have helped them as much as you are able.

    3. Tell the caller you must elevate their case to Level 2 and that someone will call them within two hours.

    4. Request that the customer call the help desk again if they do not receive a call from Level 2 within two hours.

    5. Escalate the Interaction

    6. Escalate the Interaction to the appropriate Level 2 area by selecting the appropriate Provider (Assignment) Group.

    7. Give the caller the Incident number.
    The caller calls the e-help Desk again because they have not heard from Level 2 within two hours

    1. Retrieve the Incident.

    2. Document the call in the Activities section.

    3. Review the Activity log.

    4. If updated, give the caller the information.

    5. If not updated, inform the caller that you will research the Incident and someone will call them back.

    6. Refer to your manager or lead for resolution.
    The caller calls the e-help Desk again because although they have been contacted by e-help Level 2, their issue is still not resolved

    1. Retrieve the Incident.

    2. Document the call in the activities section.

    3. Review the Activity log.

    4. If update give the caller the information.

    5. Inform the caller that someone from Level 2 will call them back.

    6. Contact (call or email) the Level 2 employee who is working the Incident and give them an update.

    7. Ask the Level 2 employee to call the customer back.

    8. Update the Incident in the activities section-.
    The caller reached you incorrectly but does not want to be transferred

    1. Open an Interaction.

    2. Record the caller's problem thoroughly in the description.

    3. Escalate the Interaction

    4. Assign to the Group for resolution.

    5. Give the caller the Incident number.
    The caller reached you because you are logged in to the super agent group because another site is closed

    1. Open an Interaction.

    2. Attempt to resolve the caller's issue.

    3. If unable to resolve, escalate the Interaction an assign to the correct Provider Group for resolution.

3.42.7.13.5.2.1  (08-24-2012)
Interaction/Incident Transfer Basics

  1. To ensure Interactions/Incidents populate in the provider group worklist, the process below MUST be followed when an issue needs to be assigned to another provider group to work. Take the following steps when required to transfer the Interaction:

    1. Document the case sufficiently so that the individual receiving the case has the required information.

    2. Escalate/reassign the case.

    3. Select the Provider Group (Assignment) as appropriate.

    4. Click Next.

      Note:

      Your manager or lead will advise you when to assign a case to a particular individual.

  2. To receive the case:

    1. Assign the case within two hours of receipt (this action is performed by leads or managers). If this time frame is not met, the system will automatically escalate the problem by issuing an email to the receiving site manager.

    2. Work the case within two hours of receipt from leads or managers.

    3. Notify the customer of the resolution.

  3. Always provide the case number to the customer in the following instances:

    • The call is not resolved and you must call the customer back or vice versa.

    • You must transfer the case to another Provider Group.

    Note:

    It is not necessary to give the customer an Interaction/Incident number for general information calls or other calls resolved on first contact. However, you may provide an case number if you think there is a chance that the customer may call back. This is a judgment call.

3.42.7.13.5.2.2  (08-24-2012)
Complaints Regarding Transferred Calls

  1. Use the following procedures if a complaint is received on a Interaction/Incident that has been transferred:

    1. Document the time and type of complaint in the Description Field if the Interaction/Incident is still open.

    2. Escalate the Interaction to the receiving site manager by changing the Provider Group (Assignment).

3.42.7.13.5.3  (08-24-2012)
Business Continuance

  1. Business continuance is defined as any situation that interrupts the normal flow of business and requires a contingency plan. For example, inclement weather at one site may make it difficult for employees to report to work. e-help resources at other sites will have to be redirected to compensate for the unexpected event. Business continuance procedures primarily impact telephone calls. Take the following steps:

    1. Attempt to resolve the customer's issue.

    2. Open an Interaction and document the contact.

    3. If unable to resolve the issue, escalate the Interaction to the appropriate Provider Group (Assignment).

    4. Give the caller the Incident number.

  2. All leads and managers must continually monitor their worklists during business continuance.

3.42.7.13.6  (08-24-2012)
Contacting the Customer – Outgoing Calls

  1. Although the e-help Desk generally receives calls, at times outgoing calls must be made to resolve customer problems. Every effort should be made to contact the customer to successfully resolve the issue using the supplied telephone number. It is recommended that you use the following script when initiating or returning phone calls: "Hello, my name is Mr. Smith of the IRS e-help Desk. My ID number is 00-34567. May I speak with Mr. John Doe?" Verify that the person to whom you are speaking is the right customer, and determine that the person is authorized to receive the information using appropriate disclosure guidelines. See IRM 3.42.7.13.4, Authentication and Authorization Guidelines.

    Note:

    IRM 3.42.7.4 requires all contacts with customers to be documented in an Interaction. This includes outgoing calls.

    Note:

    Outgoing calls cannot be transferred/routed to another application. If the caller needs further assistance you must create/transfer the Interaction/Incident per 3.42.7.5.2.1, Interaction/Incident Transfer Basics.

  2. Occasions do occur when the e-help Desk is unable to reach the customer to obtain the required information.

  3. If no answer is received, take the following steps:

    1. Make two attempts per business day for two days.

    2. Document each attempt in the description field of the Interaction/Incident.

    3. Include the date and time the attempt was made.

    4. Include the disposition of that attempt (i.e., ring no answer, busy signal, unable to connect, etc.).

    5. Close the Interaction/Incident after the second unsuccessful attempt on the second business day.

  4. If an answering machine picks up, take the following steps:

    1. Leave the Interaction/Incident number, your name, and a telephone number so the customer can call us back.

    2. Make two attempts, one per business day leaving the same message.

    3. Document the Interaction/Incident with the date and time the message was left.

    4. Close the Interaction/Incident after the second business day.

    5. Refer to IRM 3.42.7.2.1 Answering machine and voice mail guidelines are discussed.

  5. If the caller responds after the Interaction/Incident is closed, update the activity section of the case if available. If the case number is not available open a new Interaction.

3.42.7.13.7  (10-01-2009)
International Calls

  1. If you need to place an outgoing international call, contact your manager to schedule a time to make the call. The manager will open a ticket with Telecom to arrange for the call to go through during a certain time frame.

3.42.7.13.8  (01-30-2009)
Personal Safety and e-help Desk Calls

  1. Although most customers who call the e-help desk are congenial, there is the possibility that calls of a threatening nature may be received. Note that if the caller is verbally abusive, whether a threat is made or not, the assistor is not required to remain on the phone. Tell the caller that you are terminating the call and then hang up. For additional information, see IRM 21.1.3.10, Accounts Management & Compliance Services Operations, Safety and Security Overview.

  2. If a customer makes a suicide threat over the telephone, follow the procedures in IRM 21.1.3.12, Suicide Threats.

3.42.7.13.9  (08-24-2012)
Contact Recording

  1. Contact Recording is a system that records incoming toll-free telephone contacts for the purpose of possible subsequent review. When a customer calls the e-help toll-free number, the customer is notified in both English and Spanish that their call may be monitored or recorded for quality purposes.

  2. Contact Recording is a tool that records incoming calls for required random review (performance and product). The system provides for screen-capture of 10% of all incoming calls. Screen-capture includes case work and any screens that appear on the assistor’s workstation during the completion of that call.

  3. Employees will be able to review the entire conversation and if screens are available, see their on-screen actions during the feedback sessions.

  4. If the caller indicates that they do not wish to be recorded, the assistor can disable the recording by using the "Stop on Demand" button on the computer desktop.

    Note:

    If you must transfer the caller, advise the caller that he/she will need to restate the request not to be recorded when the transfer is complete.

  5. If the caller asks to record the call, advise the caller that he/she may not record the call. Advise the caller that he/she may request a copy of the call under the Freedom of Information Act (FOIA). All FOIA requests must be submitted in writing to:

    • IRS

    • Disclosure Scanning Operation, Stop 93A

    • P. O. Box 621506

    • Atlanta, GA 30363-3006

    the caller’s Disclosure Officer in the state where the caller is located. All FOIA requests must include the date, name and identification number of the assistor, and the approximate time of the call. The request are mailed to the scanning operation in Chamblee, Georgia, a list of the Disclosure Offices are available at http://www.irs.gov/foia/article/0,,id=120681,00.html.

3.42.7.13.10  (01-17-2012)
Customer Satisfaction Survey

  1. The IRS e-help Desk Customer Satisfaction Survey is conducted on the telephone through an external automated survey system administered by an outside vendor. A random sampling of customers calling the e-help Desk's toll-free number is used to assess their satisfaction with the services they received. See IRM 21.10.1.9.9.e-help Phones Customer Satisfaction Survey, for detailed procedures. Also, the results of the survey are posted on the EPSS Website at http://win.web.irs.gov/epss/epss_home.html.

3.42.7.14  (10-01-2005)
Miscellaneous e-help Procedures

  1. The e-help Desk has established a standardization of work processes in order to supply users of the Internal Revenue Service's electronic products superior customer service. Details of miscellaneous work processes follow.

3.42.7.14.1  (08-24-2012)
After-Hours Support for Gold Card Service Customers

  1. The top high volume filers and dedicated line users are provided "Gold Card Service" so that they have a way to get support from EMS System Administrators (SA) when the e-help Desk is closed. This service is only for transmission hardware and software problems or global reject problems. If the customer has an after-hours non-transmission-related problem (e.g., general questions or reject code resolutions), they must call the e-help Desk during normal business hours.

  2. Procedures to support Gold Card customers are as follows:

    1. A cell phone will be issued to the SA on call when the e-help Desk is closed (i.e., late afternoons until early morning, weekends, and holidays).

    2. Gold Card customers will be instructed to dial the e-help Desk toll-free number and select a series of confidential prompts in order to be transferred to the cell phone.

      Note:

      The prompts will be distributed to these filers by designated IRS personnel. e-help Desk managers will also be provided the cell phone number so that they can call the SAs when necessary.

    3. The call will be documented by the SA in an Interaction.

  3. Sometimes EMS SAs receive calls directly from customers. The first point of contact should always be the e-help Desk. If an SA receives a call directly from an external customer, they should ensure that the customer has first contacted the e-help Desk. This will allow us to capture important data in our issues management system and free up SAs for other work (i.e., solving transmission problems, connectivity issues, and password issues).

    Note:

    If the customer is adamant about talking to an SA, the SA should document the call in an Interaction.

3.42.7.14.2  (10-01-2005)
Faxing Form 8453

  1. In circumstances where a faxed Form 8453 has been received in response to an IRS request, faxed signatures are legally sufficient.

3.42.7.14.3  (06-20-2008)
Change Request Procedures

  1. Change Request (CR) procedures have been established to define the process, roles, responsibilities and approval path required to make changes in EHSS. These procedures can be found on the EPSS - e-help Desk website at http://win.web.irs.gov/epss/epss_e-Help.html. To recommend changes, use the template found at http://win.web.irs.gov/epss/espss_docs/e-help/EHSS_Change_Request.pdf.

3.42.7.14.4  (08-24-2012)
Reporting EHSS Problems

  1. When EHSS is experiencing a problem, users must inform support personnel of the problem so it can be resolved. Each e-help Desk site has designated personnel authorized to report a problem. This section also provides procedures for handling calls during an EHSS outage.

    Note:

    When EHSS is down an experienced assistor may be able to address the customer's issue without having access to solutions by researching IRMs and or Publications. Regardless of your experience level, in the event that EHSS is down and you cannot help the customer, log the information and advise the customer we will call them back when the systems are back up.

  2. When EHSS is running slow (i.e., "Loading, Loading, Loading, . . ." ) or you cannot access a solution click the Refresh button on the Internet Explorer. If you still encounter a problem report it to your manager or lead so the process below can be followed.

  3. Priority 1 or 2 problems are to be reported to the Enterprise Service Desk (ESD) at 1-866-743-5748. The ESD will open a Knowledge Incident/Program Service Asset Management (KISAM) ticket so the issue can be addressed by the appropriate area.

    1. Record the ticket number.

    2. Email information to Products & Services Support manager and lead for an e-help Communication.

  4. Priority 3, 4, 5 issues can be reported using OS GetServices.

    1. Access IRWeb and Select OS GetServices.

    2. Select "Report an Issue" and select appropriate link.

    3. Click "Print."

    4. Complete all required fields and click "Submit". OS GetServices automatically assigns a KISAM ticket number.

    5. Record the ticket number.

    6. Email information to Products & Services Support manager and lead so an e-help Communication can be issued.

  5. Work Interactions/Incident in the following manner during EHSS Downtime.

    1. Manually record data about the call.

    2. EHSS down less than four (4) hours, enter the recorded data into EHSS once available. In the description, notate EHSS was down.

    3. EHSS down for more than four (4) hours do not enter the data into EHSS if the customer's issue has been resolved. If the issue wasn't resolved and had to be referred to Level 2, escalate the Interaction and assign it to the appropriate provider group. In the description, notate EHSS was down.

    Note:

    Most problems will not last more than four hours. Gaps in the customer history should not occur.

  6. Designated personnel may call the ESD for updates and progress as well as to upgrade the priority status on a previously reported Incident.

    Figure 3.42.7-33
    Priority Definition Response Levels
    1 Severe Mission Critical Work Stoppage or ANY issue relating to safety or health (fire, electrical shock, etc.). Impact on vital IRS Customer Commitments or National or area-wide scope, affecting MULTIPLE users. Immediate action required.

    • Assignment of ticket - No later than 30 minutes

    • Updates through Problem Resolution -Hourly

    • Target Resolution Time Within 4 hours
    2 Potential work stoppage that could have a direct impact on the service to taxpayers or if its scope is multi-user and there is no work-around. Could lead to severe mission critical work stoppage if actions are not taken to resolve problem.

    • Assignment of ticket -No later than 1 hour

    • Updates through Problem Resolution -No later than 2 hours

    • Target Resolution Time - Within 8 hours (1 day)
    3 Work stoppage for one customer with no work around.

    • Assignment of ticket -No later than 1 hour

    • Updates through Problem Resolution - No later than 4 hours

    • Target Resolution Time Within 16 hours (2 days)
    4 Non-critical problems where it is not a work stoppage and there is a workaround.

    • Assignment of ticket -No later than 2 hours

    • Updates through Problem Resolution - No later than 3 hours

    • Target Resolution Time -Within 32 hours (4 days)
    5 Requests for non-production related services.

    • Assignment of ticket -No later than 2 hours

    • Updates through Problem Resolution -No later than 5 working business days

    • Target Resolution Time -Within 160 hours (20 days)

3.42.7.14.4.1  (08-24-2012)
System Problems Other than EHSS

  1. In the event assistors cannot access customer information because a system other than EHSS is unavailable (e.g., EUP), do the following:

    1. Record pertinent customer information in an Interaction.

    2. Explain to the customer that you cannot access the requested data or perform the requested research because of a temporary system outage.

    3. Offer to respond to the customer by email when the system becomes available.

      If Then
      The customer would like an email response

      • Verify you have the correct email address or if no email address is available obtain the email address.

      • Provide the Interaction number

      • Assign Interaction to the site's Lead Provider Group
      The customer does not want an email response

      • Ask the customer to call back

    4. Apologize for the inconvenience that the outage has caused.

      Note:

      When the system becomes available, the manager or lead will transfer the case to designated assistors for response. A response should be provided within two hours of system availability via email.

    5. Ask the customer to call back if the customer does not want to be contacted by email.

    6. Apologize for the inconvenience that the outage has caused.

  2. When a system other than EHSS is down (i.e., EUP, EARS, EUP, CTL D etc.), designated site personnel will contact the Enterprise Services Desk and open a KISAM ticket.

  3. Request an e-help Communications be distributed. Refer to IRM 3.42.7.3.3 e-help Communications.

3.42.7.14.5  (08-24-2012)
Software Developers Contact Procedures

  1. Each e-help Desk site will assign assistors to contact the software developers on the previous year's Approved Software Developers List. Take the following actions during initial outgoing contact:

    1. Open an Incident.

    2. Inform the software developer that at least two assistors will be assigned to them for their testing process.

    3. Give the software developer the names, tours of duty and administrative extensions of the assistors assigned to them (if known).

    4. Explain the guidelines for using email to the software developer. See IRM 3.42.7.11.2 , email Response Management System.

      Note:

      Create Interactions for subsequent contacts (email or phone) and relate to the Incident originally created.

    Caution:

    Do not use or provide your personal IRS (Outlook) email addresses to external customers.

  2. See IRM 3.42.5.7, PATS Acceptance Procedures: e-help Desk - Software Developers, for the IMF procedures. Refer to IRM 3.42.4.9, Receiving and Controlling e-file and MeF Test Transmissions, for BMF procedures.

3.42.7.14.6  (08-24-2012)
eAuthentication

  1. The eAuthentication system will centralize the process that requires taxpayers to register and create an account in order to access IRS online applications. Taxpayers will be required to provide five (5) pieces of information that will be validated against IRS records. They are:

    • Name

    • Social Security Number (SSN) or Taxpayer Identification Number (TIN)

    • Date Of Birth (DOB)

    • Address

    • Filing Status (FS)

  2. The first new application that will make use of the eAuthentication process is the eTranscripts, or the ‘Send My Transcripts’ application. Although internally, we refer to this process as having two applications, to the customer it will appear as one seamless process. They will not be able to distinguish between the authentication piece and the transcript request piece.

  3. The Send My Transcripts application will initially be deployed on August 13, 2012. Send My Transcripts will have a limited set of users during a pilot period. It will offer an alternative method for requesting transcripts via the web. Taxpayers will be able to request their transcripts directly online without having to complete the 4506-T form. The transcript will be delivered to the lender’s Secure Object Repository (SOR).

  4. ) To access eAuthentication Application, the taxpayer must have filed a tax return within the last 2 years. Once the taxpayer provides their consent, an electronic copy of their tax account and/or tax return transcript will be delivered to a secured mailbox for retrieval by the third party.

  5. The implementation of eAuthentication and eTranscripts will generate calls for the following reasons:

    • Registration letter received

    • Registration Issue

  6. The most common call types received will be in regards to:

    • Registration failed (Information does not match IRS records)

    • Account locked

    • Forgotten User ID

    • Forgotten Password

    • Transcripts not available

    • Lender ID does not match

    • Technical difficulties

  7. Follow all e-help desk procedures for Interaction/Incident creation, solutions and authentication found within IRM 3.42.7.

3.42.7.15  (08-24-2012)
e-help Level 2

  1. Third party users of e-file, MeF, and e-services often require more support than can be provided by first level assistors. Various complex issues of external users are elevated to Level 2 assistors, analysts, managers and leads. Level 2 Provider Groups include but not limited to:

    • e-services Level 2

    • EMS Level 2

    • 1120 Waiver Level 2

    • 990 Waiver Level 2

    • MeF Form Type Analysts (e.g., Form 1040, Form 1120, Form 1065 and Form 990).

    • Form 990N/e-Postcard

    • Managers and Leads

3.42.7.15.1  (10-01-2010)
e-services Level 2

  1. e-services Level 2 specialists resolve complex e-services issues for external customers, works with programmers to fix problems, and conducts testing to ensure system stability. It is important that proper documentation is completed prior to elevating Interactions to Level 2. See IRM 3.42.7.5.8.1, Writing Descriptions for e-services Level 2.

3.42.7.15.2  (10-01-2006)
EMS Level 2

  1. The Electronic Management System (EMS) provides protocol translation, telecommunication structure, security, and data management support for electronic commerce, including electronic filing of tax returns.

3.42.7.15.2.1  (08-24-2012)
EMS Escalation Procedures

  1. When a call is received from a state or trading partner, take the following steps:

    1. Open an Interaction.

    2. Document the Interaction with the contact's name, phone number, and a full description of the problem (i.e., EMS transmission problem, ACKS, etc).

    3. Search the solution database for the correct solution.

    4. If unable to resolve the problem change the Priority to 2 (medium).

    5. Escalate the Interaction to EMS Level 2

3.42.7.15.2.2  (08-24-2012)
Front-End Processing System (FEPS) - Virus Detection

  1. The Front-End Processing System (FEPS) will scan every transmission for a virus detection. If a virus is detected, FEPS will quarantine the file and immediately put a transmission suspend indicator on the trading partner's profile. The trading partner must remove infected data and call the appropriate e-help Desk site when ready to re-transmit.

  2. Open an Interaction and escalate the case to EMS Level 2. Level 2 will:

    1. Remove the Suspend Indicator so that the trading partner can re-transmit the file and begin transmitting new files.

    2. Close the Incident with the appropriate Solution ID.

3.42.7.15.3  (08-24-2012)
Working Level 2 Incidents

  1. When analysts work Incidents that have been elevated to their Provider Group, the status will be Open linked.

  2. Level 2 Provider Groups will work the case update the activity section with appropriate documentation. A solution must be selected to close the Interaction.

Exhibit 3.42.7-1 
Organization, Function, and Program (OFP) Codes (Phones and email)

Function Program Title (AN, AT, AU, CIN, and OG Programs)
750 42720 1040 PATS /ATS
750 42730 e-help Desk all incoming Telephone calls
750 42731 e-help Desk all outgoing Telephone calls (associated with incoming calls)
750 12760 BMF email
750 12761 990N-e- Postcard
750 42760 IMF email
750 42761 Free Fillable Forms email
750 42770 Preventive Maintenance; reviewing IRMs,Publications
Function Program Title (Martinsburg Programs)
750 12730 Telephone Calls (All telephone calls)
750 12760 email (FIRE@irs.gov or MCCIRP@irs.gov)
750 12800 Processing - (FIRE/AWAX)
750 12810 Processing - (Paper Waivers) Form 8506
750 12820 Processing - (Paper Extensions of Time) Form 8809
750 12830 Processing - ( Form 6847)
750 12840 Processing - ( Form 4804)
750 12850 Processing - ( Form 4419)
750 12860 Administration (Fax Server)
750 12870 Research (Penalty Research Forms, Underreporting, CP 2000, Form 13460, Form 8647, missing Form 4804, and misrouted mail
750 12880 Processing (Processing Information Returns Filed on Mag Media)
750 12890 Processing (FIRE/Daily Reports)

Exhibit 3.42.7-2 
e-help Organization, Function, and Program (OFP) Codes (Paper)

Function Program Title (AN, AT, AU, CIN, and OG Programs)
710 33100 e-help Desk Form 13551-ITIN Acceptance Agent application processing
710 33101 e-help Desk Form 13551-ITIN Acceptance Agent application review
720 33100 Batching form 13551 ITIN Acceptance Agent applications (clerical)
750 11240 Form 941 e-file
750 11270 Form 941 OLF
750 11280 Form 941 XML
750 11521 Form 1120 MeF Waivers
750 11953 Form 1041 Business Acceptance Testing (BATS)
750 12252 Form 1065 Waivers and Penalties
750 12260 Form 1120/1065/990/ETEC/BMF ATS
750 12720 94X Business Acceptance Testing (BATS)
750 12910 Form 8453-C/S/I Corporation
750 12930 Form 8453-F US Estate or Trust Income
750 12940 Form 8453-P/PE/PE-B Partnership
750 42710 Form 8633
750 42715 CPA Credentials/Proofs/Fingerprint Cards
750 42750 ELF One Site Application and Suitability
750 42900 Individual Income Tax Transmittals/Declarations for Electronic Filing ( Form 8453-OL)
760 11270 Form 94X LOA ( Letter of Application)

Exhibit 3.42.7-3 
Overhead Programs

FUNCTION PROGRAM TITLE (OVERHEAD PROGRAMS)
990 51080 COURSE DEVELOPMENT (OUTSIDE SUPPORT SERVICE ORG)
990 51090 COURSE DEVELOPMENT (IRM and OUTSIDE SUPPORT SERVICE)
990 57910 PUBLIC AFFAIRS OFFICE RELATED
990 59100 MANAGEMENT and SUPERVISION
990 59110 WORK LEADER/SENIOR/LEAD
990 59120 CLERICAL SUPPORT FOR MANAGEMENT
990 59130 ANALYST
990 59210 INSTRUCTING TRAINING WHICH INCLUDES:
    - PREPARING TO TEACH, INSTRUCTING TECHNICAL TRAINING,
    - TRAINEE COUNSELING/EVAL TECHNICAL TRAINING
    - TECHNICAL COURSE INSTRUCTING
    - TRAINING COORDINATOR, COACHING ON-THE-JOB TRAINING
990 59221 Read Time
990 59222 Recurring Technical Training/Meeting
990 59250 ATTENDING TECHNICAL TRAINING WHICH INCLUDES:
    - ATTENDING TECH CLASSROOM TRAINING
    - INDIVIDUAL TRAINING, RECEIVING ON-THE-JOB TRAINING *
    - MEETINGS CONCERNING HANDBOOK/PROCEDURAL CHANGES
990 59270 ATTENDING SUPERVISORY and INTERFUNCTIONAL TRAINING
990 59300 ADMINISTRATIVE PROGRAM WHICH INCLUDES:
    -Employee Satisfaction Survey
    - PRESENTING AWARD
    - MEETINGS FOR ADMINISTRATIVE ANNOUNCEMENTS
    - CHARITY and HEALTH FUND DRIVES
    - ORIENTATION OF NEW EMPLOYEES
    - EMPLOYEE'S TIME SPENT DURING COUNSELING SESSIONS
    - GENERAL OFFICE MOVES
    - EMPLOYEE TIME UNION RELATED ISSUES
    - SORTING AND DISTRIBUTION OF PAYCHECKS
    - TIME SPENT AT THE HEALTH UNIT
    - JOB INTERVIEWEE TIME INSIDE/OUTSIDE SC
    - TOUR GUIDES
    - TESTIFYING IN COURT CASES REGARDING IRS
990 59310 MACHINE DOWNTIME
990 59316 IDLE TIME DUE TO HAZMAT
990 59320 BREAK TIME
990 59330 Form 3081 PREPARING and INPUTTING
990 59390 ADMINISTERING THE HAZMAT PROGRAM
990 59391 FIT TESTING GLOVES AND MASK
990 59392 HAZMAT SAFETY BRIEFING CONDUCTED BY UNIT MANAGERS
990 59501 ANNUAL LEAVE
990 59502 SICK LEAVE
990 59503 HOLIDAY LEAVE
990 59504 EMERGENCY MILITARY LEAVE (MILITARY PAPERS MUST SPECIFICALLY STATE "EMERGENCY")
990 59505 FECA (ON-THE-JOB INJURY) FOR POSTING CONTINUATION OF PAY (COP) and MISC ADM LEAVE
990 59506 REGULAR MILITARY LEAVE
990 59507 RESTORED ANNUAL LEAVE
990 59508 HOME LEAVE (ANNUAL LEAVE EARNED OVERSEAS)
990 59509 USE OF LEAVE SHARE/LEAVE BANK TIME
990 59511 SC SHUTDOWN INCLEMENT WEATHER
990 59512 SC SHUTDOWN OTHER BUILDING CLOSURE
990 59521 FMLA ANNUAL LEAVE
990 59522 FMLA SICK LEAVE
990 59525 FMLA RESTORED ANNUAL LEAVE
990 59527 SICK LEAVE-GENERAL FAMILY CARE BEREAVEMENT (SLGF BER)
990 59528 SICK LEAVE-GENERAL FAMILY CARE MEDICAL (SLGF MED)
990 59531 OT FOR FLSA EMPLOYEE TRAVEL ON NW DAYS DURING REG WK HRS AND DID NOT PERF WORK
990 59532 OVERTIME FOR FLSA EMPLOYEE TRAVEL TIME WORK PERF OUTSIDE OF REGULAR DUTY HRS
990 59533 OVERTIME FOR NON-FLSA EMPLOYEE PERFORMED WORK OUTSIDE OF REGULAR DUTY HRS
990 59540 TIME OFF AWARD TAKEN
990 59561 ADMIN/ER-CONDUCT BASED DISCIPLINARY OR ADVERSE ACTIONS
990 59562 BENEFITS-INCLUDING HEALTH, RETIREMENT, and FINANCIAL COUNSELING
990 59563 VOLUNTEER ACTIVITIES
990 59564 APPROVED INDIVIDUAL DEVELOPMENT PLAN/SELF DIRECTED TRAINING
990 59565 JURY DUTY - SUMMONS FOR JURY DUTY ONLY
990 59566 ADM LEAVE MISCELLANEOUS - COVERS ADM LV NOT IDENTIFIED UNDER 5956X AND 5957X
990 59567 VOTING
990 59568 BLOOD DONATION
990 59571 FECA ANNUAL LEAVE (ON-THE-JOB INJURY)
990 59572 FECA SICK LEAVE (ON-THE-JOB INJURY)
990 59573 RELOCATION (WHEN APPROVED BY CONTROLLER)
990 59574 OPM EXAMINATION
990 59575 BONE MARROW/ORGAN DONOR
990 59576 FECA RESTORED ANNUAL LEAVE (ON-THE-JOB INJURY) - CONTACT WCC FOR APPROVAL and PROCED
990 59577 LOCAL HOLIDAY (NOT NATIONAL HOLIDAY)
990 59579 LEAVE SHARE
990 59811 LWOP FOR ON BOARD EMPLOYEES ONLY
990 59812 LWOP FOR FAMILY MEDICAL LEAVE CIRCUMSTANCES
990 59813 LWOP AS A RESULT OF ON-THE-JOB INJURY - AFTER CLAIM IS ACCEPTED BY OWCP
990 59815 LWOP FOR SEASONAL EMPLOYEES ON FURLOUGH - ONLY NEEDED UNTIL SF-52 IS POSTED
990 59821 COMP OTHER THAN RELIGIOUS
990 59825 COMP FOR RELIGIOUS PURPOSES
990 59831 FLEXI-TOUR CREDIT HOURS TAKEN
990 59841 UNAPPROVED LEAVE WITHOUT PAY
990 59845 AWOL DUE TO SUSPENSION ACTION
990 84381 Affordable Care Act (ACA)
990 84810 TEPS TRAINING
990 85200 LEADERSHIP DEVELOPMENT TRAINING
990 85201 CONTINUING PROFESSIONAL EDUCATION
990 85202 EXECUTIVE READINESS
990 85203 FRONTLINE LEADER READINESS
990 85204 EXPANSION MANAGERS' TRAINING
990 85205 SENIOR LEADER READINESS
990 85206 COACHING STRATEGY
990 85207 FUNCTIONAL MANAGEMENT TRAINING
990 85208 SKILLSOFT
990 85240 ALL OTHER MANDATED TRAINING NOT LISTED BELOW
990 85241 UNAX/POSH/ANNUAL ETHICS/SECURITY AWARENESS
990 85242 BALANCED MEASURES TRAINING
990 85243 1203 TRAINING
990 85244 1204 TRAINING
990 85248 FACILITATOR TIME FOR MANDATED TRAINING
990 85249 PREP TIME FOR MANDATED TRAINING
990 85280 ATTENDING SFA BARGAINING
990 85290 ATTENDING SFA NON-BARGAINING
*NOTE; WHENEVER LIVE WORK IS USED, TRAINEE TIME WILL BE CHARGED TO THE APPROPRIATE DIRECT PROGRAM.
NOTE: THE ONLY TIME THAT NEEDS TO BE CHARGED TO 8524X DURING THE NEW HIRE EMPLOYEE'S ORIENTATION PROCESS IS THE TIME THEY ACTUALLY SPEND ATTENDING ANY OF THE MANDATED SESSIONS

Exhibit 3.42.7-4 
e-help Abbreviations

ACRONYM MEANING
AC Area Code
ACKS Acknowledgement
ADD Address
ALT CONT Alternate Contact
AM Accounts Management
AP Automatic Pass
APPL Application
A2A Application to Application
BAL DUE Balance Due
BBS Bulletin Board System
BKPT Bankruptcy
CHNG Change
CIV PEN Civil Penalty
COMP Compare/Miscompare
CONT Contact
CR Credit
CYC Cycle
DB Debt
DD Direct Deposit
ERC Error Reject Code
ERO Electronic Return Originator
F# Form Number
FPC Fingerprint Card
HQ Headquarters
IFA Internet Filing Application
ILO In Lieu Of
INFO Information
LMTCBW/ Left Message to Call Back With
LTR Letter
MGMT REV Management Review
MLT LTR Multiple Issue Letter
MR Missing Return
NEG PEN Negligence Penalty
NLW/CO No Longer with Company
OC Owner Control
OPR Office of Personal Responsibility
PC Phone Call
POPS Proof of Professional Status
PROB Problem
PUB Publication
PW Password
PYMT Payment
RECD Received
REF Refer
RFINQ Refund Inquiry
RO Responsible Official
S/B Should Be
SC Service Center
SD Software Developer
SDC Scheme Development Center
SIG Signature
SPK W/ERO Spoke to Electronic Return Originator
STRUC Structure
SUIT Suitability
SUSP Suspended
TP Taxpayer
TRANS Transmitter
TST Testing
UPD Update/Updated
UTC Unable to Contact
UTL Unable to Locate File Folder
W/O Without
   
XFER Transfer
XMIT Transmit/Transmission

Exhibit 3.42.7-5 
Infomercials

Spanish translations are provided for all messages with the exception of bilingual messages.

Msg # English Message Text
56361 The IRS e-help Desk is committed to protecting the privacy rights of America's taxpayers. For authentication purposes, we will ask you for information from the submitted return and the Acknowledgement File when assisting you with rejected returns. Please have these items available so we can provide you with quick, accurate service.
56362 For helpful information please log on to our Web site at www.irs.gov and click on the e-file logo.
56363 Have you heard about our quick alerts program? Please visit www.irs.gov to learn about the latest enhancements developed to assist you in providing excellent service to your customers.
56364 You may obtain IRS forms or publications by logging on to our Web site which is www.irs.gov or by calling our Forms line at 1-800-829-3676.
56365 Is your e-file application current? Are you registered for e-services? Visit us at www.irs.gov and search on "e-services," to register and/or update your e-file application. Registering enables you to check on the status of your EFIN, add new locations to existing businesses electronically and delegate users.
56370 Providers must revise their IRS e-file application within 30 days of a change to any information. Visit us at www.irs.gov and search on "e-services" to update your e-file application.
56371 Need an EFIN? First, register for e-services. Then input and submit your e-file application. For more information, visit us at www.irs.gov and search on "e-services" .
56372 You may obtain information about Form 940/941 e-file providers or the letter of application by visiting our Web site at www.irs.gov, or continue to hold for the next available assistor.
56373 Trying to confirm your registration? Select "registration services" from the "on-line tools for tax professionals" page then choose "confirm registration" .
56374 Has your e-services password expired? Have you forgotten your password? Click on "forgotten pin or password" on the e-services login page.
56375 Transcripts can now be delivered instantly to your desktop. If you e-filed five or more individual or business income tax returns in the current or one previous filing season you may be eligible to receive transcripts through the new transcript delivery system. Ask the assistor for more information.
56643 Please have your taxpayer identification number, Transmitter Control Code or case number available so that we are able to provide you with quality service. (4 second PAUSE in speaking) For information on filing due dates, mailing addresses, and general paper filing questions, download the General Instructions for Forms 1099, 1098, 5498, and W-2G at http://www.irs.gov/.
56644 If you have software for formatting Forms 1098, 1099, 5498, W-2G, 1042-S and 8027 electronically and need a Transmitter Control Code, download Form 4419, Application for Filing Information Returns Electronically, from http://www.irs.gov/. Please fax the completed Form 4419 to 1-877-477-0572. (4 second PAUSE in speaking) Did you know that paper Forms 1098, 1099, 5498, and W-2G are sent to the IRS with Form 1096, Annual Summary and Transmittal of U.S. Information Returns? The mailing address is listed on Form 1096. You can order Form 1096 by calling 1-800-829-3676.
56645 For information on Electronic filing through the FIRE System, download Publication 3609, Filing Information Returns electronically, or Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically, at http://www.irs.gov/ . (4 second PAUSE in speaking) Did you know that you can apply for an extension of time to file Information Returns with our online Form 8809 and receive an immediate response? Download Publication 3609, Filing Information Returns electronically, or Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically at http://www.irs.gov/ for complete information.
56646 If you are an employer with questions about filing Form W-2 electronically, please contact the Social Security Administration at 1-800-772-6270. (4 second PAUSE in speaking) Did you know that you can order forms from IRS free of charge? Call 1-800-829-3676 to place your order. Forms 1098, 1099, and 5498 downloaded from http://www.irs.gov/ cannot be used for filing with the IRS. (4 second PAUSE in speaking) A list of e-file business providers who sell software or who will electronically file your information returns, can be found at http://www.irs.gov/ . Search for "Business Provider" on the IRS home page.
56647 If you have received a Form 1098, 1099, 5498, W-2G or W-2 from a payer and need assistance with using this information to complete your Form 1040, please call 1-800-829-1040. (4 second PAUSE in speaking) For information on the filing requirements of Copy 1, State Copy of Forms 1099, please contact the applicable state or local tax department. (4 second PAUSE in speaking) If you have not received your Form 1098, 1099, W-2G or W-2, contact the payer. If the payer has not provided you with the form by February 15th, please call the IRS at 1-800-829-1040.

Exhibit 3.42.7-6 
Emergency Informational Announcements

The following announcements will be recorded and warehoused for easy deployment as needed:

Number English Message Text
56387 e-services is currently experiencing technical difficulties. If you need assistance with another issue, please remain on the line.
56388 A2A and IFA are currently experiencing technical difficulties. If you need assistance with another issue, please remain on the line.
56389 Acknowledgements for individual e-file are currently unavailable. If you need assistance with another issue, please remain on the line.
56390 Acknowledgements for individual e-file are currently unavailable for Austin. If you need assistance with another issue, please remain on the line.
56391 Acknowledgements for individual e-file are currently unavailable for Andover, if you need assistance with another issue, please remain on the line.
56392 Acknowledgements for individual e-file are currently unavailable for Fresno. If you need assistance with another issue, please remain on the line.
56393 Acknowledgements for individual e-file are currently unavailable for Philadelphia. If you need assistance with another issue, please remain on the line.
56394 Acknowledgements for individual e-file are currently unavailable for Kansas City. If you need assistance with another issue, please remain on the line.
56395 EMS is currently experiencing technical difficulties. If you need assistance with another issue, please remain on the line.
56396 Acknowledgements for 1120s are currently unavailable. If you need assistance with another issue, please remain on the line.
56397 Acknowledgements for 990s are currently unavailable. If you need assistance with another issue, please remain on the line.
56398 Acknowledgements for 1041s are currently unavailable. If you need assistance with another issue, please remain on the line.
56399 Acknowledgements for 1065s are currently unavailable. If you need assistance with another issue, please remain on the line.
56400 Acknowledgements for 94Xs are currently unavailable. If you need assistance with another issue, please remain on the line.
  The Transcript Delivery System (TDS) is currently unavailable or experiencing technical difficulties, if you need assistance with another issue, please remain on the line.

Exhibit 3.42.7-7 
After-Hours Announcements

56424 – NON PEAK SEASON Message
Thank you for calling the Internal Revenue Service e-help Desk. Our office is currently closed. Our normal business hours are Monday through Friday 6:30 a.m. to 6:00 p.m. Central Time. Please call again during our normal business hours.
56425 – PEAK SEASON Message
Thank you for calling the Internal Revenue Service e-help Desk. Our office is currently closed. Our normal business hours are Monday through Friday 6:30 a.m. to 10:00 p.m. Central Time and Saturday 7:30 a.m. to 4:00 p.m. Please call again during our normal business hours.

Exhibit 3.42.7-8 
Variable Call Redirect (VCR) Announcement

56047 – VCR Announcement
Thank you for calling the Internal Revenue Service. Due to circumstances beyond our control we cannot answer your telephone call at the present time. We apologize for any inconvenience. Please try your call again later.

Exhibit 3.42.7-9 
Agent Group to Application Mapping

Across the top are the English Applications (APP). Spanish APPs are indicated near the bottom of the matrix. Down the left-hand side are the Agent Groups (AG). There is not a one-to-one correlation between the APPs and AGs. Legend: P - Primary; BU - Back-up; ASG - Alternative Staffing Group.

English e-file e-services Others
APP 711 713 715 717 719 721 723 725 727 710 729 731 733 735
  IMF 1041 – 1065 94X 1120 – 990 APP SUIT REG – TIN TDS, DA, EAR INTL CCR EFTPS ETEC A CCPT
AG                            
710 P       BU BU BU   BU          
711   ASG ASG ASG                    
712     P P BU BU         BU BU BU  
713   P P P BU BU BU   BU   P P P  
714   P P P BU BU BU   BU   P P P  
715                     ASG ASG ASG  
716 BU       BU BU BU   BU BU        
717 ASG ASG ASG ASG ASG ASG ASG   ASG ASG ASG ASG ASG ASG
718 P       BU BU P   P P       P
719             ASG   ASG          
720         P P P   P          
721         ASG ASG ASG   ASG   ASG ASG ASG  
722   ASG ASG ASG ASG                  
AG Totals for Application 5 3 4 4 8 8 8 0 8 3 5 5 5 3
Spanish e-file e-services Others
APP 712 714 716 718 720 722 724 726 728   730 732 734 736
716 P P P P P P P P P P P P P P
English IRB
APP 811 812 813 816                    
806   ASG ASG                      
811 P                          
812   P                        
813     P                      
816       P                    

Note: AG 716 is listed twice because assistors logged into this AG will take Spanish calls. English calls will route to them if there are no Spanish calls in queue, and two or more Spanish assistors are available. Only the Martinsburg site uses applications 811, 812, 813 and 816.


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