Hours of operation for the e-help Desk follow:

Figure 3.42.7-2

Figure 3.42.7-3

e-file is the electronic submission of customer return data for both individual taxpayers and businesses. IRS has partnered with various private industry companies that offer e-file and electronic payment options to the individual taxpayer. Electronic filing and payment options for corporations, tax exempt organization, partnerships, estates, trusts, information returns, employment and excise taxes are also available. Modernized e-file (MeF) is being used for a growing number of returns. To find additional information about the MeF Program, visit the IRS.gov web site at http://www.irs.gov/efile/content/0,,id=171945,00.html.

EFTPS provides ways for business and individual taxpayers to make their Federal tax payments electronically using Electronic Funds Transfer (EFT). EFTPS allows taxpayers to make remittances via the Internet, telephone, or through their financial institution. EFTPS allows business and individual taxpayers to make remittances, validate payments, and view payment history. For additional information, visit the IRS.gov web site at http://www.irs.gov/efile/article/0,,id=98005,00.html.

e-services is a suite of web-based products that allows firms or individuals to do business with the IRS electronically. Below is a list of the products available to authorized users of e-services:

Central Contractor Registration (CCR) is a TIN matching program. CCR is owned by the Department of Defense (DoD) in partnership with W&I Compliance. The TIN matching process is a joint effort between the General Services Administration (GSA), the DoD, and the IRS to improve the quality of data in government acquisition systems. The TIN is mandatory in CCR unless the vendor is located outside the United States and does not pay employees within the United States. New registrants will go through the IRS TIN validation process at the time of initial registration. Current vendors will go through the IRS TIN validation process at the time of annual renewal. For additional information, visit the CCR web site at http://www.ccr.gov/.

Filing Information Returns Electronically (FIRE) is the system used by filers of Form 1042-S, Form 1098, Form 1097, Form 1099, Form 3921, Form 3922, Form 5498, Form 8027, Form 8935, Form 8955–SSA, and Form W-2G, to file their returns electronically with the Internal Revenue Service. IRC 6011(e) requires payers that file 250 or more information returns to file those returns on magnetic media. Filing electronically through the FIRE system fulfills the magnetic media requirement. Payers who are under the filing threshold requirement are encouraged to file electronically. Rev. Proc. 2008-30, specifies that after December 1, 2008, electronic filing is the only acceptable method to file information returns to IRS/ECC-MTB. For additional information, visit the IRS.gov web site at http://www.irs.gov/taxpros/providers/article/0,,id=98045,00.html.

Individual Tax Identification Number (ITIN) Acceptance Agent Applications are received, entered, and reviewed for compliance with suitability criteria for the ITIN program office. For additional information refer to IRS.govhttp://www.irs.gov/individuals/article/0,,id=96287,00.html.

eAuthentication is the identity proofing process designed for all IRS Online Applications.

eTranscripts is an online service that provides tax account or tax return transcripts electronically to a third party.

Foreign Account Tax Compliance Act (FATCA) Registration Process is an online system for foreign financial institutions (FFIs) to register as participating FFIs.

The escalation path for assistance is as follows:

The Office of Disclosure administers the provisions of IRC § 6103, "Confidentiality and disclosure of tax returns and return information." All IRS employees are responsible for ensuring that taxpayer confidentiality is protected and tax records are properly safeguarded and disclosed only as provided by law.

e-help Desk assistors must take measures to prevent the unauthorized disclosure of prohibited information. When giving information, verify that the caller is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking to on the telephone. Follow e-help Desk authentication and authorization standards. See IRM 3.42.7.13.4, Authentication and Authorization Guidelines.

Answering machines and voice mail are frequently used when communicating with taxpayers, tax preparers, representatives, and other IRS employees. These systems are not secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC § 6103. Guidelines for leaving information on answering machines/voice mail may be found in IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail.

Governmental Liaison and Disclosure has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC § 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 11.3.2.6.2, Use of Cell Phones and Cordless Devices.

Faxing of tax information to other IRS offices is permitted consistent with existing internal rules. See IRM 11.3.1.11, Facsimile Transmission of Tax Information, for guidance in faxing information to taxpayers and their authorized representatives.

Employees may not use email to transmit SBU data unless they use the IRS Secure Messaging system. SBU data may not be sent outside of IRS, including to other government agencies, taxpayers or their representatives. See IRM 11.3.1.14.2, Electronic Mail and Secure Messaging, for general rules for email and Secure Messaging.

Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.

Employees must report an inadvertent disclosure of sensitive information, whether it be electronically, verbally or in hardcopy form, or the loss or theft of an IT asset, within one hour by filling out the appropriate form located under Employee Tools/Data Protection. It can be found at http://irweb.irs.gov/AboutIRS/bu/pipds/information_protection/default.aspx.

Taxpayer Advocate Service (TAS) provides assistance to taxpayers who are experiencing economic harm, who are seeking help resolving tax problems that the IRS has not resolved through normal channels, or who believe an IRS system or procedure is not working as it should be.

In general, the e-help Desk does not answer account-specific questions (i.e., calls received regarding individual tax accounts). If, the e-help Desk assistor cannot resolve an inquiry, referring the issue to TAS may be appropriate. Refer Taxpayers to TAS (See IRM 13 Taxpayer Advocate Service) when the contact meets TAS Criteria IRM 13.1.7, TAS Case Criteria and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asked to be transferred to TAS an the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. when you refer cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS. See IRM 13.1.7.2, TAS Case Criteria , for more information. Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), can be found at http://publish.no.irs.gov/FORMS/PUBLIC/PDF/16965F07.PDF.

If a taxpayer specifically requests TAS assistance and it meets TAS criteria listed below:

Refer the case immediately to the TAS office. You must notate on Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order) Section III; :

Form 911 must be reviewed and approved by an e-help Desk manager or lead before submission to TAS. Submit this request to the Taxpayer Advocate office located in the city or state where you reside. That information can also be found on the IRS.gov website at http://www.irs.gov/advocate/content/0,,id=150972,00.html.

There is a Service Level Agreement (SLA) between TAS and the Commissioner, Wage and Investment (W&I) Division, as well as SLAs between TAS and the other Operating Divisions. These agreements outline the procedures and responsibilities for the processing of TAS casework when the authority to complete the case transactions rests outside of TAS. The W&I SLA is available at: http://win.web.irs.gov/articles/2008/docs/TAS_SLA.pdf.

TAS emphasizes the polite and respectful treatment of taxpayers and practitioners by IRS employees. See IRM 3.42.7.13.2, Telephone Etiquette.

Congressional inquiries are referred to TAS.

Electronic Tax Administration and Refundable Credits (ETARC) Strategic Services Division manages the Free File Program. Free File (originally known as EZ Tax File) is the result of a public-private partnership agreement between the IRS and the Free File Alliance, LLC, a group of tax software companies providing free online tax preparation and electronic filing services to qualifying taxpayers. The e-help Desk should not normally service these customers. Refer to IRM 21.2.1.56, Free File, for program-related information.

Identity Theft and Incident Management (ITIM) was established to address the increase in identity theft and data loss trends and the need for an IRS authority on policy, procedure, roles and governance policy. Identity theft is a serious crime where someone obtains personal or financial information for personal gain. That information can include but is not limited to your Social Security Number, your birth date, address, bank account information, and even your tax records.

If you receive a call from a taxpayer who has received a suspicious, bogus, or phishing email that claims to be from the IRS, advise the taxpayer to send ("Forward" ) the email to the electronic mailbox: phishing@irs.gov. The IRS does not initiate taxpayer communications through email:

See IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, for additional guidance. Also visit the Privacy, Information Protection & Data Security (PIPDS) web site for additional information at http://irweb.irs.gov/AboutIRS/bu/pipds/default.aspx.

The ITIM Program works with other business units to provide the IRS with the tools and resources necessary to protect sensitive taxpayer and employee data from identity theft and from disclosure due to loss or unauthorized access. See IRM 10.5.3.2.2, Identity Theft Incident Tracking Indicators, for additional information.

If a taxpayer has previously been in contact with the IRS and has not achieved a resolution, refer them to the IRS Identity Protection Specialized Unit at 1-800-908-4490.

Accessory Management Tools allow the user to access IDRS information in different ways. The Integrated Automated Technologies (IAT) tools are designed to assist employees with IDRS research and resolution of taxpayer issues.

IAT provides advanced computer processing tools and the sharing of key business data and applications that interact with IDRS and a variety of other systems. These tools help the user determine the correct actions to be taken and complete the actions required to process the account.

Certain tools in the IAT Standard Tool Package require the authority from your manager and the Command Codes in your profile.

The Compliance Check Tool retrieves non-compliance data from the IDRS account the user accesses. It also allows the user to select located cross-references data on IDRS to check for non-compliance data.

To use the Compliance Check Tool, the user must be signed on IDRS and in an account. The user must then click the button that runs the tool on the Integrated Task Manager (ITM).

A job aid is available within the system. See IRM 21.2.2.4.4.14, Integrated Automation Technologies (IAT).

Training is critical to the accomplishment of the goals and objectives of e-help. The e-help curriculum is designed to provide assistors with the skills needed to perform their jobs.

Figure 3.42.7-5

e-help has three courses that provide instructions for the e-help Support System (EHSS) and the Aspect Telephone System.

Figure 3.42.7-6

The following courses are supplemental training for all e-help Desk assistors. The courses enable assistors to answer contacts with professionalism and proficiency.

Figure 3.42.7-7

Classroom training for the products supported by the e-help Desk is shown below.

Figure 3.42.7-8

The following publications and IRMs are updated periodically and are used to resolve issues related to the various product lines serviced by e-help Desk assistors:

The following publications are no longer available as printed products. Requestors should be referred to the Intranet/Internet to obtain copies.

The Internal Revenue Manual (IRM) serves as the single, official source of IRS "instructions to staff" relating to the administration and operation of the Internal Revenue Service.

To ensure the IRM is the "single source," the IRM must contain all instructions to staff that employees need to conduct business. Specifically, instructions to staff contained in job aids, desk guides, web sites, documents, or any other sources must be incorporated into the IRM. Delivery of accurate content to our employees is critical to consistent administration of the tax laws.

The Servicewide Electronic Research Portal (SERP) is designed to provide employees from all IRS functions intranet access to IRMs and other reference materials, and to retrieve frequently-referenced documents required to perform their jobs. Use the IRMs posted on SERP for the most up-to-date procedures.

e-help Communications are email messages that are sent to individuals, such as assistors, analysts, managers, etc., to communicate consistent information across EPSS. The source of information will be from operations within EPSS or National Office Business Analysts. The following is provided via e-help Communications (the list is not all inclusive):

To request an e-help Communication, pertinent information must be sent to the designated EPSS, Operations Support Analyst with a courtesy copy to the back-up analyst. For example, systems used for software testing or e-file production should be sent to the PM Analyst assigned to the program. EUP issues should be addressed by the e-services Analyst on the Operation Support staff.

The following information must be included in e-help Communication:

QuickAlerts are delivered by email to communicate with the Tax Professional using a subscription based service. Tax Professionals are provided immediate updates for e-file transmitters, authorized e-file providers and software developers throughout the year. QuickAlerts are open to any individual, including e-help Desk assistors. Quick Alerts subjects include processing delays, programming problems and error reject code information.

QuickAlerts are not distributed via e-help Communications. To keep abreast on the information being disseminated to software developers, transmitters, and authorized e-file providers, you will need to subscribe to QuickAlerts. To subscribe to QuickAlerts:

Organization, Function and Program (OFP) codes are recorded on Form 3081, Employee Time Report, to identify work that IRS employees perform daily. See Exhibit 3.42.7-1, Organization, Function and Program (OFP) Codes (Phones and email), and see Exhibit 3.42.7-2, e-help Organization, Function, and Program (OFP) Codes (Paper), for programs to use when working telephones, email, and paper. Report your time under the appropriate OFP codes for tracking purposes.

After successfully logging in to EHSS, the Navigation Pane appears on the left hand side. The following menu items are used by e-help Desk assistors:

Although Interactions/Incidents vary in complexity, the same basic process is used to create all Interactions/Incidents. e-help assistors will spend the majority of their time creating Interactions. Assistors will spend a majority of their time creating Interactions. The method for creating an Interactions is to use the "Open New Interaction" menu selection located under the Service Desk.

The buttons across the top of the screen allow the user to Cancel, Escalate and Close the Interaction as well as Apply a Template.

The Interaction is divided into three interrelated sections, the Interaction Details, Solution, and Attachments.

A link to the e-help Authentication/Authorization Job Aid is also located on the Interaction page adjacent to the Problem Type. Click the link to refer to the job aid, which will display in a new window. Be sure to use this helpful link. Refer to IRM 3.42.7.13.4, Authentication and Authorization Guidelines, for additional information.

A contact must be selected to create an Interaction

The search options listed for a contact in EHSS are:

You must search by EFIN or ETIN if known. If unknown or customer does not have one, see 3.42.7.5.1(4) and enter one of the other options.

If your first search is unsuccessful you must conduct a second search using criteria relevant to the call. These searches should be conducted as follows:

Whenever possible, assistors should create a registered case. If e-help Desk assistors are unable to locate customer information in the system, the case must be created using the Contact Name "e-Product User" . When necessary, IRB will enter the customer information as "IRB" .

If you determine that a customer should have been registered in EHSS (i.e., registration confirmed or customer has an active EFIN and the application is in completed status) and the caller is not found, resolve the issue, close the case using the Status of Closed and update the Description appropriately. Be sure to include the contact information as required in. See IRM 3.42.7.5.8, Description IRM .

To select the Business Unit, click on fill field arrow and all Business Units will appear. Select the appropriate one.

The product type must be documented as part of an Interaction. Products Types are broad based categories that allow us to identify the overall reason for the call. There are various products associated with different customers; not all customers use all products. The eight Business Units (Business, Employment, e-services, Individual, IRB, e-help paper IRB Paper and ONLTP) in EHSS have distinct product types. Because we frequently receive calls that are not supported by the e-help Desk, an unsupported product has been added to each business unit. Also, unsupported product is available as a business unit. Select the Product Type that best identifies the issue that the customer is contacting us about.

The Business tax return product types are as follows:

The Employment tax return product types are as follows:

The e-services product types are as follows:

The Individual tax return product types are as follows:

The Information Returns Branch products are as follows:

IRS.gov Online Tools & Products (ONLTP)

The IRB paper Products are as follows:

The e-help Paper Products can be found by selecting the fill field. See Exhibit 3.42.7-1 and Exhibit 3.42.7-2.

As a rule, the e-help Desk does not answer account-specific questions (i.e., calls received regarding individual tax accounts). Please note the following:

Once the Product Type has been selected, the Problem Type must be identified. Problem types are directly related to the product that was selected in that you must first select a product before the system displays values from which to choose. Choose the Problem Type that most closely represents the problem being resolved.

Problem Types and their definitions are shown below:

Figure 3.42.7-9

IRB Problem Types by product are in the figure below:

Figure 3.42.7-10

The Source is the communication channel used by the person who originally reported the problem. A person may report a problem by the following sources:

Figure 3.42.7-11

Provider Groups are pools of personnel with something in common (i.e., assistors who support a certain product or assistors who work at a particular call site). Assistors only assign Interactions directly to Provider Groups and not individuals.

Click the fill field icon adjacent to the field to select your Provider Group or view a listing of all Provider Groups that you are in.

The Priority typically classifies the Interaction according to its affect on the caller's ability to continue operations. A problem that stops mission-critical activities has a higher priority than a problem that has a work-a-round or that just inconveniences someone.

Figure 3.42.7-12

The Description is used to document the problem that a customer is reporting. Start the Description with a relevant phrase that identifies the customers issue (e.g., ERC 501, 905.)

Properly documenting the Interaction will prevent customer frustration by providing an audit trail. Complete details in the Description field are essential when referring an Interaction to any Level 2 provider group. See IRM 3.42.7.15.9, e-help Level 2.

Once the Description is documented select Search Knowledge. A list of solutions will appear based on the information in the Description area.

If the caller is an e-help/IRB customer and you must create an "e-Product user" or" IRB" case. The Description must contain: contact name, company name (if applicable) when you create an Interaction/Incident where the contact is an e-Product or IRB User.

Do not enter the SSN (format: nnn-nn-nnnn) in the Description field.

Be concise, but thorough. Use the standard e-help abbreviations when possible. Refer to Exhibit 3.42.7-4, e-help Abbreviations.

Once the company reporting the problem has been identified and the details about the problem recorded, a solution to the problem must be determined and the Interaction closed. A set of predefined solutions for common problems is available to resolve the customer's problems quickly and efficiently.

When searching Knowledge, assistors have the option of "Use Solution" or "Cancel" the solution. If you select a solution to review from the search results and it is not relevant, select "Cancel" to remove the solution from consideration.

Assistors document contact information and the caller's issue in an Interaction to identify the appropriate solution or solutions needed to assist the customer. At a minimum, the following items should be selected/documented while the customer is on the phone:

Assistors should review and select the solutions they have selected while the customer is on the phone to ensure they provide the customer with all the pertinent information contained in the solution(s). Reviewing the solution(s) while the customer is on the phone ensures the customer receives a complete and accurate response.

The Search Knowledge includes two fields that offer different ways of searching for potential solutions – Search and Advanced Search.

Advanced Search displays a separate page where you can identify a solution by completing the applicable fields.

This section is "Reserved" for future use.

At times you will receive inquiries regarding the same issue/ problem and the Interaction will need to be elevated to another level.

Interactions can be related to Incidents for numerous reasons. Most common reason could be a system is not working properly, causing a numerous calls for the same issue/ problem.

When the above, or similar condition exists, an Interaction is escalated and related to a common problem creating a new Incident.

When customers contact us about a common problem, their Interactions can be related to the open Incident (if one exists). Whenever you attempt to escalate an Interaction the system will prompt you with potentially related Incidents. The following steps should be taken to relate an Interaction to an Incident:

Once an Interaction is related to an Incident, you can access the Incident from the Interaction (and vice versa) in the Related Records section of the case.

When the Incident is closed all related Interaction cases will close.

If you need to call your customer back you will be notified when the Incident will be closed through an e-help communication. If you selected the "Notify on Close By" button, you will not need to call the customer back to inform them their problem has been resolved as an email will be automatically sent to their email address notifying the customer the problem is solved.

When a user (e.g., an assistor or analyst) determines that a solution article does not exist to resolve the customer's issue, the user may recommend an existing solution be revised or a new solution be created. All EHSS solutions articles are approved by the Solutions Board.

When the assistor submits a potential solution, it must be routed to their manager or lead for review before it can go onto the Solutions Board.

The manager or lead can add comments to the solution through the "Updates" section. When if the solution is returned to the assistor, the assistor should review the comments to determine if additional action is needed.

If an operational change will require a change to a solution article or a new solution, the operations should submit the change soon as possible to ensure the changes are available when the change is implemented.

The following procedures will be used for the submission and approval of solutions:

The Team Lead/Manager will review the proposed solution. The Team Lead/Manager review is the first step of the review process.

When the Team Lead/Manager agrees that a new solution or update is needed, he/she will:

The Solutions Board lead will:

Business Owners play an important role in ensuring the accuracy and timeliness of solutions. The Business Owner will:

When all modifications are made and the solution has been approved, the Solutions Board lead will:

An Annual Certification of Solutions is conducted by the EHSS Solutions Board. The Board will meet to review all solutions in the Knowledge Base. Prior to the meeting, Policy Owners will receive a list of all "Active" EHSS solutions from the Board lead. They will review the solutions for accuracy and provide feedback to the Board lead.

The Board will review each solution for accuracy. Solutions that are no longer needed will be expired. Attachments will be added or updated accordingly. Modifications and additions will be made to the EHSS solution production database. Policy Owners will be contacted as needed to provide clarification regarding their product.

An email containing Board accomplishments, recommendations, and any other significant details of the certification session will be to the Chief of Policy, Training, and Quality.

The Board lead will submit an annual certification memorandum to Chief of EPSS Policy, Training and Quality. The memorandum will certify the completion of the Annual Certification of Solutions including all required certification activities.

When the complexity of the problem or the depth of research requires additional information to be captured or other documentation to be referenced, utilize the "Activities Section" . The Activity section can be utilized to input documentation on a Closed, Escalated or Open Interaction/Incident. Recording pertinent information and attaching files to this section is often essential to working the Interaction/Incident.

Activities information allows research and communications to be tracked. If files are exchanged with the internal/external customer, the files need to be associated with the Interaction/Incident.

The input fields within the Activity section are:

Interaction/Incidents can be related to each other for numerous reasons. The Related Records section displays a list of all Interaction/Incidents that are related to the current case. You can select on the Interaction or Incident number and it will bring up the details of the case for your review or update.

If you have new information on a related case utilize the Activity Section to update and document any new or revised information.

If you receive information that resolves an escalated Interaction, close the Incident which will also close all related Interactions.

This section allows you to attach a document to your Interaction/Incident. You may only add attachments that are 5mb or less. No more than 10mb per Interaction/Incident can be added to an Interaction/Incident.

The Status Field shows where the Interaction/Incident is in its life cycle. An Interaction status is updated automatically. An Incident Status case is closed by choosing the appropriate status in the Status Field.

Although the actual Interaction/Incident Status value may vary, all Interaction/Incident status values will fall into one of the following categories:

Email is available within the solution section by selecting the "Send Email." Link. You can send an email within the system from the Send Email link in the Solution section.

Emails can also be sent to all users in a provider group.

Complete the following fields:

As an Interaction/Incident moves through its normal workflow, a lead or manager may assign the case to an assistor.

Your Worklist will display under Miscellaneous Tab on the navigation pane. Click on the Worklist and your worklist items will appear.

The Worklist should be checked at the beginning of the shift and periodically throughout the day.

There is a My Group's Worklist for cases not assigned to an individual. The My Group's Worklist lead or manager should monitor the Worklist throughout the day and assign Interaction/Incidents to the individual Worklists. When assigned to an individual, the Interactions/Incidents cases will drop off of the My Group's Worklist.

A document for assistors has been created to help avoid misrouted email cases. The document identifies the Provider Group by program to ensure Interactions/Incidents are worked timely. The document, EPSS case Worklist Assignments, is located at the EPSS website. This list may also be used in the case of business continuance (e.g., inclement weather) when telephone calls should not be transferred and Interactions/Incidents must be created.

Email is a function within EHSS that allows the e-help Desk to expand its channels of communications. The email function allows for response management, which directs and tracks emails from arrival through response, and includes intelligent routing and service-level management and reporting.

Incoming email is used primarily by the state taxing authorities, Information Returns Branch, Gold Card Service members, software developers, Circular 230 participants, e-file Monitoring Coordinators, e-services Level 2 Provider Groups and Small Tax Exempt Organizations (990N e-Postcard Emails). Stakeholder Partnerships, Education and Communication (SPEC) also uses this function to send email inquiries on behalf of external customers. Outgoing email can be sent at any time. See IRM 3.42.7.14.4.1, System Problems Other Than EHSS, for one example of when outgoing email should be used.

Email can only be reassigned to Provider Groups that you are assigned to. If you cannot work the case you must escalate it to the appropriate Provider Group. If you do not know where to route your case contact your lead or manager for guidance.

The following guidelines govern the use of Email:

email inquiries are also received from information return payers and transmitters.