For purposes of identification and to prevent unauthorized disclosures of tax information, follow the chart below:

In general, a Service employee may work directly with a represented taxpayer who contacts the Service to resolve an issue on the taxpayer’s account. Section 6304 precludes, among other things, the Service from communicating with a represented taxpayer in connection with the collection of any unpaid tax unless the taxpayer has given prior consent to that communication. Accordingly, the Service may work directly with a taxpayer to resolve an issue on the taxpayer’s account provided:

If a POA is on file, document DI/AMS comments to indicate the TP was advised they have a POA on file and they chose to work directly with the Service to resolve their account. Documentation is required only once for a tax period.

You are required to document actions taken on taxpayers accounts and/or actions promised by the taxpayer. Documentation should also include results of tools utilized to determine installment agreement amounts such as from Decision IA, Return Delinquency results such as from Decision RD, and Reasonable Cause Assistor (RCA) etc.

All documentation must be done via DI/AMS, using checklists, or by adding an appropriate issue and narrative. All documentation should be, to the extent possible, completed while the taxpayer is on the phone.

Do not use the term "Illegal Tax Protester" (ITP) or similar designations on IDRS, ACS History Codes, or AMS comments. The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98), Section 3707, prohibits the use of any tax protester designation to describe the taxpayer. If you identify any such reference, immediately inform your manager. Terms such as "frivolous argument" or "tax avoidance argument" are acceptable terms to use.

A quality product or response is accurate, timely, and addresses all issues based on the information the taxpayer provided.

Responses must:

Final response to taxpayer(s) must be initiated by the 30th day from the earliest IRS received date, unless the taxpayer has received an interim contact or interim contact has been initiated from us by the 30th day.

Only correspondence received from the taxpayer requesting research, information, or action to his/her account must be answered.

Providing the taxpayer with their current balance due in outgoing correspondence is not required when the taxpayer has made an inquiry such as a request to make payments or where resolution of their balance is being made.

When a payment agreement requires confirmation by letter, provide the address for the CSCO campus with jurisdiction for both the return address and payment address. Do not provide a lockbox address in any "C" letters. Lockbox will only process payments with the CP 521 or CP 523.

Occasionally a Service processing error results in an incorrect or unnecessary letter (2645C). In such instances, acknowledge the error and include an appropriate apology as part of explanatory correspondence to taxpayer. Include a notation on AMS that you apologized for a service error on a particular date.

Information that should be included in outgoing balance due correspondence addressing Installment agreement issues:

Regular IA requests IRM 5.19.1.5.5.12 Input of Installment Agreement should include:

DDIA requests, IRM 5.19.1.5.5.13.1 Direct Debit Installment Agreement — Form 433–D, Installment Agreement and Form 9465, Installment Agreement Request should include the following:

PDIA requests IRM 5.19.1.5.5.14 Form 2159, Payroll Deduction Agreement, should include the following:

60 to 120 day Full Pay, IRM 5.19.1.5.4 Full Pay Within 60 or 120 Day Agreement, should include the following:

Currently Not Collectible, IRM 5.19.1.7.1 Currently Not Collectible Policy and Overview,

All other issues should be handled accordingly and address the taxpayer's requests and concerns.

The table below provides current Installment Agreement letters that should be used in balance due outgoing correspondence:

The following subsection lists the various acronyms (abbreviations) used in the Balance Due process and used throughout this IRM:

This subsection lists the majority of the forms, IRMs, Exhibits, Letters, Notices and Publications referenced throughout this IRM; some of the references may be referenced specifically in other subsections.

The following list of forms is commonly used and referenced in this IRM::

The following is a list of IRMs, and Exhibits references used in this IRM:

The following list includes letters with titles referenced in this IRM:

The following list includes Notices referenced in this IRM:

If an account includes any modules in Status 22, and you have no access to the ACS system, determine first whether the taxpayer's question is related to the Status 22 module before transferring the correspondence to the appropriate ACS Support site or the call to the appropriate ACS toll free number using the Telephone Transfer Guide.

Collection Due Process (CDP): If there is an open control on the account for CDP hearing and/or a TC 520 CC 76 (lien filed) or 77 (levy issued), refer the correspondence or telephone call information to the ACS Support CDP coordinator, found in the ACS CDP Coordinator site on SERP. Do not transfer the call to the CDP Coordinator:

Form 2848 or 8821: Fax to the appropriate CAF Unit; for additional information. (See IRM 21.3.7.3)

Innocent Spouse: If the taxpayer requests or appears eligible for Innocent Spouse relief, send Form 8857 with Publication 971, via the Enterprise Logistics Information Technology (ELITE) System. Inform the taxpayer IRS will review their form and contact them within 90 days. Document the case. Input "F8857TOTPX" , where "X" = "H" for husband or "W" for wife, for each module included using CC ACTON:

Unassessable (Formerly Non-Rebate) Erroneous Refund: If the taxpayer requests a repayment agreement on a non-rebate erroneous refund account, U Freeze with a TC700 BL 950-999; only Accounting Operations grants these repayment agreements. Do not provide the telephone number for Accounting Operations. Take all pertinent information and forward Form 4442, Inquiry Referral, to the Accounting Operations employee having a control on the account. If the request for repayment includes other balance due modules, take the following actions:

Open Control: Accounts with open controls on IDRS, or certain freeze codes, may require a referral or contact with another function; for guidelines: See IRM 21.5.2.3(5)

Referring Taxpayers to Taxpayer Assistance Center (TAC) Offices: Do not refer taxpayers to a TAC. If the taxpayer insists on face-to-face contact, seeIRM 21.3.5.4.4.1

Revenue Officer (RO) assignment: If the account is in Status 26 and assigned to an RO or Group, proceed after noting the Exception information below:

Taxpayer Advocate Service (TAS): Taxpayers meeting criteria of the Taxpayer Advocate Service (TAS) receive priority handling; for criteria qualifying taxpayers for special handling. (see IRM 21.1.3.18, Taxpayer Advocate Service Guidelines and IRM 13.1,Taxpayer Advocate Case Procedures).

Status 22 Cases: When working Status 22 cases, notify your ACS Liaison of actions you take if you do not have access to ACS; do not direct the taxpayer to contact the ACS call site.

For Large Dollar (LG$) cases, fax or overnight

the correspondence to the appropriate LG$ site. See SERP, "Who/Where" , Large Dollar, for FAX numbers.

For Large Dollar (LG$) cases, if the aggregate unpaid balance of assessment (CC SUMRY) is over ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , and has the following requirements:

Non Master File (NMF): For calls on an NMF account, advise the taxpayer they must call 1-888-829-7434.

Spanish-speaking Taxpayers: When the taxpayer requests a Spanish-speaking employee, transfer the call as follows:

Multilingual services will be offered to taxpayers with a language barrier. The primary vehicle for providing this service is through bilingual employees and an Over-the-Phone Interpreter (OPI).

The IRS/OPI contract allows the disclosure of tax information to the OPI interpreter. The assistor should limit disclosure to only that information necessary to resolve the issue. The interpreters are not employees of IRS so communicate to them exactly as you would advise the taxpayer.

If translation is needed for non-English speaking taxpayers, offer the taxpayer Over-the-Phone Interpreter Service (OPI).

To use the OPI services complete the following:

The W&I ACS Support and ACS Call Site Client ID is 530234, refer to the following chart for the Operation Code:

The SBSE ACS Support and ACS Call Site Client ID is 503568, refer to the following chart for the Operation Code:

For questions involving tax law which telephone assistors are unable to answer, transfer the call to extension #92001 (Accounts Management), but only after addressing all Compliance issues. The assistor should inform the taxpayer they are being transferred and advise caller of what topic to request after the transfer. The assistor should document AMS history with the reason for the transfer.

For W&I employees when receiving calls from BMF taxpayers, transfer to extension 92075.

For AUR – Accounts with an Open AUR account can be transferred. IDRS research is required to identify the Underreporter Process Code associated with a particular case. See IRM 21.3.1.4.58, Status of Underreporter Cases, for transfer criteria before transferring the call:

For Exam W&I only - Call Transfers to Exam include those accounts with an Open Audit identified by Exam Freeze Codes (i.e. –L open exam indicator), information available on cc AMDIS, a TC300, a TC420 or TC424 and Audit Reconsiderations meeting the following criteria:

ACS (Status 22) Accounts: When an installment agreement is requested, input TC 971 AC 043 if the case meets pending installment agreement criteria, IRM 5.19.1.5.5.6, Pending Installment Agreement Criteria. Route the correspondence to the appropriate ACS Support Site. Issue Letter 86C if the ACS Support Site is outside of your campus. If the ACS Support Site is in your campus, send Letter 2645C if the case is over 25 days old and no interim letter was sent. Update comments on DI/AMS.

Criminal Investigation (CI) Z Freezes: Determine the controlling CI Fraud Detection Center (FDC) identified by the first two digits of the DLN of the TC 916 on CC TXMODA or the TC 918 on CC ENMOD. Prepare Form 4442. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Discovered Remittance:

Freedom of Information Act (FOIA) Request: Forward the correspondence to the Disclosure Officer in the territory where the taxpayer resides; input CC STAUP 2209. If there are other issues in the correspondence, photocopy the correspondence before routing to the Disclosure Officer and continue case processing.

Frivolous correspondence:

Frivolous Return: Input TC592 CC82

Installment Agreement Requests Above Campus Authority: Any request above your authority must be routed to an RO for consideration. IRM 5.19.1.5.5

IRS employee sends correspondence about their tax account: Prepare Form 11377 and forward it to your manager. If the employee is known to you, prepare a referral to your manager on Form 4442 and close the case control on IDRS. If the employee is not known to you, continue processing the case.

KITA or KIA case: IRM 5.19.1.4, Balance Due Special Considerations.

Payment tracer request: If there is no balance due issue, forward the correspondence to Accounts Management. If the taxpayer addresses a balance due account and it meets collection criteria, attempt to locate the payment; for additional information: (See IRM 21.5.7, Payment Tracers)

Pending OIC: The account is in Status 71 for a pending OIC. Send Letter 86C

Revenue Officer Request: Forward to Centralized Case Processing in PSC. If the taxpayer disputes the liability and there are no collection balance due issues, See IRM 21.3.3.4.10.2

Identify the issue the taxpayer is disputing; send Letter 86C or interim letter as appropriate. Route the correspondence as follows:

When researching the account, if any modules are in ACS Status 22, do not work the case unless you have access to the ACS system. If no access to ACS address all non-ACS issues and take the following actions:

Continue processing by ensuring you input history on AMS. If you do not have access to AMS, input history on ENMOD to reflect the paper referral of a telephone call or the correspondence to ACS; this alerts ACS employees who may be researching the account not to take some type of enforcement action there is a taxpayer contact being referred to them for consideration. If transferring the call to ACS, no history is required.

Any function receiving a Status 24 case is required to process the case following normal procedures. If an ACS CSR works an account in Status 24, it is not required to bring the account onto ACS if you can close the case on the same day. If the taxpayer must provide additional information or you are unable to close the case on the same day, take the following actions:

When researching the account, if there are Status 26 modules, further research is required to determine where the case is assigned; follow the chart below to determine where the case is assigned and the appropriate action:

Once your research/interview is complete, and it is determined the tax liability is correct with a remaining outstanding balance, continue case processing; for additional information. IRM 5.19.1.3.3, Determine Correct Tax Liability

For correspondence, work the case per the request received in the correspondence. Follow disclosure guidelines and other procedures outlined throughout this section. IRM 5.19.1.1.1, Disclosure Overview.

If additional information is required to make a final case disposition, attempt to contact the taxpayer by phone or correspondence to request additional information; if making a phone attempt and contact is not made with the taxpayer, you must follow up with a letter requesting the additional information.

This subsection provides procedures for changing taxpayer entity information, such as address, name, and/or TIN, and obtaining the taxpayers telephone number(s), home, cell and/or work, if possible.

You must attempt to secure/verify home, cell and work phone numbers when speaking to taxpayers or their authorized representatives on all accounts if there is a status 02 or 03 return delinquency and/or there is a balance due of any kind:

When working a Status 22, ACS case, and telephone contact indicates an incorrect phone number use the chart below to update the taxpayer account:

The taxpayer may indicate verbally or in writing the tax liability is questionable, such as:

Do not pursue collection if you are not able to determine the correct tax liability. You must, however, secure telephone numbers and levy sources to update the account with current information.IRM 5.19.1.3.2, Taxpayer Information. IRM 5.19.1.3.4.3, Obtain and Verify Levy Sources. If there are prior histories on the account indicating the taxpayer has indicated doubt as to liability previously, and has submitted nothing to support that claim within 45 days since the last history, and it is apparent the taxpayer is attempting to delay collection, pursue collection.

Follow procedures outlined in this subsection to refer the taxpayer inquiry to the appropriate office/area for further consideration.

If there is an open control base, contact the employee for case processing instructions. (See IRM 21.5.2.3 (5), Adjustment Guidelines — Research).

Use CC STAUP to interrupt the normal notice routine by delaying, accelerating or skipping notices. Employees can request a notice be stopped by taking the following actions:

This subsection provides the steps for continuing the interview/research process for a balance due and/or return delinquency account.

Without accessing IDRS to make a determination, pre-sort and extract mail easily identified as not meeting CFRP criteria such as Form 656, Offer in Compromise, Trust Fund Penalty, and TDI to be batched as First Read in separate batches under the document types specified or forwarded to the appropriate function for processing if not controlled on AMS.

Place balance due receipts in folders in batches of up to 50 and date stamp the folder with the Collection received dated. (Do not date stamp each individual piece of mail as AMS will record both the IRS received date and that of CSCO.)

Following DI/AMS procedures, enter the batches on AMS under the First Read category under the appropriate OFP and document type.

Shelve the batches of work in date order or to assigned employee as management has designated.

After the batch has been completed and released by Quality and managerial review, the batch will be returned to the clerks for stripping and destroying documents or forwarding to other areas as appropriate.

The Automated Non Master File (ANMF) System is an accounting and data control of NMF accounts. The following instructions pertain only to automated NMF accounts.

NMF accounts are established by Accounting Operations and maintained on the Automated NMF database for accounting of the tax assessments and collection of revenue.

A NMF account reflects an assessment of tax from a return or another source document and, by itself, usually does not represent the entire liability for a tax period. A separate NMF account establishes for each additional tax assessment.

NMF is subject to the same examination, criminal investigation, and general data processing criteria as the Master File.

Input a history item on the ANMF System for each period involved whenever an action is taken on the account.

When a taxpayer files for protection under the Bankruptcy Code, collection actions are suspended. Generally, the Centralized Insolvency Operation (CIO) is responsible for inputting Transaction Code (TC) 520 to each module covered under the bankruptcy. This action terminates notice generation, aside from a first notice, and places the modules in Status 72.

Due to timing issues between the input of TC 520 and Automated Collection System (ACS) account actions taken, enforcement action could be taken. To eliminate these violations, Insolvency accessed ACS to release levies and continue with necessary actions on bankruptcy cases.

If the account is in ST 72, verify the TC 520 closing code is for insolvency. (See Document 6209, IRS Processing Codes and Information, Section 11, TC 520 Closing Code Chart.)

Clearly document all actions outlined in this subsection on AMS comments.

CSCO may receive Official Form 18, "United States Bankruptcy Court" , from various states. It is not necessary to forward these forms to Insolvency. Discard them as classified waste.

General processing guidelines:

Attempt to secure the following information on all contacts regarding the death of a taxpayer:

Ask if assets were separately or jointly owned by the Decedent (e.g. real estate, accounts, stocks, bonds, pension plans, IRAs, other). Use the following table to probe for location and type of assets available:

Ask if there is an open probate.

If the information in (2) – (3) is not available, take the following actions in the order listed to secure it. Stop at the point the needed information is attained.

When contact is with the fiduciary, conduct a full compliance check per IRM 5.19.1.5, make note of all cross-referenced accounts (i.e. IMF, BMF sole proprietor, or LLC partnership ), a partnership can be a member of an LLC. Please look at IRM 5.19.1.4.14Limited Liability Company (LLC) Accounts. Request any tax returns that are due, and establish a deadline for filing any delinquent returns identified. See IRM 5.19.2.6.4.5.6 for IMF Return Delinquency and IRM 5.19.2.6.5.4.3 for BMF Return Delinquency procedures.

Use the following tables if all actions from (5) have been taken and decedent information has not been secured.

The Trust Fund Recovery Penalty (TFRP) is a penalty typically assessed against any officer or person determined responsible for non-payment of income and employment tax withheld from an employee's check. The responsible person is personally liable for the penalty which equals the amounts withheld and not turned over to the government. The assets of the responsible person may be used to satisfy the TFRP liability. See IRM 5.19.14, Trust Fund Recover Penalty (TFRP), for specific guidelines and procedures for all accounts with TFRP issues.

The TFRP program has been consolidated to the Ogden and Brookhaven campus CSCO Operations. They are responsible for cross-referencing payments (TC 699, 697 and 538) and Forms 3870 on cases where a (TC240 RN 618) is present.

Balance due issues regarding TFRP assessments, whether Can't Pay, Won't Pay, Will Pay or Bankruptcy should be worked per normal procedures provided elsewhere in this IRM.

Refer disputes regarding the assessment amount, claim forms, appeals and payment tracer issues to the consolidated TFRP sites as follows: