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Part 21 - Customer Account Services

This page contains interim guidance relating to instructions in IRM Part 21 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 21.2.1 Accessing IRS Direct Pay During Pilot Phase
An IRM procedural update effective 12/06/2013 was issued to revise IRM 21.2.1.48.5.1 regarding accessing IRS direct pay during the pilot phase.

IRM 21.2.3 Description of Get Transcript; Addition to Disclosure; Change in Terminology for Identity Theft
An IRM procedural update, effective 04/16/2014, was issued to revise IRM 21.2.3.5.1 regarding Disclosure Requirements-Description of Get Transcript; Addition to Disclosure; Change in Terminology for Identity Theft.

IRM 21.2.3 E-Fax
An IRM procedural update, effective 07/18/2014, was issued to revise IRM 21.2.3.5.5 regarding Using Electronic Fax Services.

IRM 21.2.3 IVR and Identity Theft; Wage and Income Transcripts; Rollout Date; Stamping of Transcripts; Account Research and E-Fax; Call Closure
IRM 21.2.3 Transcripts regarding IVR and Identity Theft; Wage and Income Transcripts; Rollout Date; Stamping of Transcripts; Account Research and E-Fax; Call Closure.

IRM 21.2.3 New Procedure for Get Transcript ONLINE
An IRM procedural update effective 02/20/2014 was issued to revise IRM 21.2.3.5.9.2 regarding New Procedure to Encourage Use of Get Transcript ONLINE.

IRM 21.2.3 Non-Filing Letter for Identity Theft
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/5/2014.

IRM 21.2.3 Procedural Change for Verification of Non-Filing Letter with Get Transcript
An IRM procedural update effective 03/28/2014 was issued to revise IRM 21.2.3 regarding Procedural Change for Verification of Non-Filing Letter with Get Transcript.

IRM 21.2.3 Record of Account for BMF
An IRM procedural update, effective 07/30/2014, was issued to revise IRM 21.2.3.5.9.1 regarding Record of Account for BMF.

IRM 21.2.3 Referral to the Taxpayer Assistance Center (TAC); Form 4506-T; Third Parties
An IRM procedural update, effective 10/03/2014, was issued to revise IRM 21.2.3 regarding Referral to the TAC; Form 4506-T; and Third Parties.

IRM 21.2.3 Wage and Income Documents
IRM 21.2.3 Transcripts regarding Wage and Income Documents

IRM 21.3.4 Standard Services in TACs; Tax Law Assistance; Return Preparation
An IRM procedural update, effective 01/02/2014, was issued to revise IRM 21.3.4 regarding updates to Standard Services in TACs; Tax Law Assistance; and Return Preparation.

IRM 21.3.7 CAF Processing Procedures
An IRM procedural update, effective 06/20/2014, was issued to revise IRM 21.3.7 regarding updates to the CAF Processing Procedures.

IRM 21.3.7 Tax Exempt Bond Processing and Level I Rejections
An IRM procedural update, effective 12/16/2013, was issued to revise IRM 21.3.7 regarding Updates for Tax Exempt Bond Processing and Level I Rejections.

IRM 21.3.8 Auto-Revoked Organizations with Employment Code G
An IRM procedural update, effective 06/11/2014, was issued to revise IRM 21.3.8.12.6.1 regarding Auto-Revoked Organizations with Employment Code G.

IRM 21.3.8 Changes to Transfer and Referral Procedures
An IRM procedural update effective 03/14/2014 was issued to revise IRM 21.3.8 regarding Changes to Transfer and Referral Procedures.

IRM 21.3.8 Copy Requests; Referrals to HQ Analyst; Scope of Service
An IRM procedural update, effective 05/16/2014, was issued to revise IRM 21.3.8 regarding changes to Copy Requests; One Letter per Telephone Contact; Current Status of Case Determines Response to Caller; and Referrals to HQ Analyst.

IRM 21.3.8 Guidelines on Form 1023-EZ
An IRM procedural update, effective 09/04/2014, was issued to revise IRM 21.3.8 regarding Guidelines on Form 1023-EZ.

IRM 21.3.8 Postponement of the Elimination of Employee Plan (EP) R-Mail and Email
An IRM procedural update, effective 10/01/2014, was issued to revise IRM 21.3.8 regarding the Postponement of the Elimination of EP R-Mail and Email.

IRM 21.3.8 Reinstatements, Terminations, and Referrals
An IRM procedural update, effective 11/18/2014, was issued to revise IRM 21.3.8 regarding Reinstatements, Terminations, and Referrals.

IRM 21.3.8 Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations regarding changes to Status 97 Procedures
An IRM procedural update, effective 04/23/2014, was issued to revise IRM 21.3.8.12.6.1 regarding changes to Status 97 Procedures.

IRM 21.3.8 - 4-H Calls
An IRM procedural update, effective 07/08/2014, was issued to revise IRM 21.3.8 regarding 4-H Calls.

IRM 21.3.8 10-Digit Smart ID Badge Number
An IRM procedural update, effective 07/17/2014, was issued to revise IRM 21.3.8.5.1.1(2) regarding 10-Digit Smart ID Badge Number.

IRM 21.3.10 Tax Practitioner and Available Services Provided to Tax Practioners Working on Client Account Related Issues
An IRM procedural update, effective 01/06/2014, was issued to revise IRM 21.3.10 regarding updates to Tax Practitioner and Available Services Provided to Tax Practioners Working on Client Account Related Issues.

IRM 21.3.10 Tax Practitioners; PPS Scope of Service and Inquiries; Reporting Agents Using Form 8821
An IRM procedural update, effective 03/28/2014, was issued to revise IRM 21.3.10 regarding updates to Tax Practitioners; PPS Scope of Service and Inquiries; Reporting Agents Using Form 8821.

IRM 21.3.12 Accounts Management Balance Due Telephone Contacts
An IRM procedural update, effective 11/03/2014, was issued to revise IRM 21.3.12.4.7 regarding sending Non-compliant FTD Taxpayers Requesting an IBTF Express Agreement to the Field.

IRM 21.3.13 Interim Guidance on Department of Education (ED)Procedures
This memorandum issues guidance on Department of Education (ED) procedures until IRM section 21.3.13 is published.

IRM 21.4.3 RAL/RAC Checks with IDT Involvement
An IRM procedural update, effective 10/29/2014, was issued to revise IRM 21.4.3.4.4(1) regarding RAL/RAC Checks with IDT Involvement.

IRM 21.4.6 Refund Offset Clarification for the Time Period for Filing Form 8379
An IRM procedural update, effective 04/15/2014, was issued to revise IRM 21.4.6.5.8.9 regarding updates to Time Period for Submitting Form 8379.

IRM 21.6.3 Health Coverage Tax Credit
An IRM procedural update, effective 10/28/2014, was issued to revise IRM 21.6.3.4.2.9 regarding when it is appropriate to call the Health Coverage Tax Credit Toll-free Number.

IRM 21.7.4 Form 1099-K, Payment Card, Third Party Network Transactions and BUWH
An IRM procedural update, effective 12/16/2013, was issued to revise IRM 21.7.4 regarding Form 1099-K, Payment Card, Third-Party Network Transactions and BUWH.

IRM 21.7.4 New Subsection Provision 1402 of the Affordable Care Act Form 8960 Net Investment Income Tax Individuals, Estates and Trusts
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4 where the guidance has been incorporated. This link will be removed on 12/5/2014.

IRM 21.7.4 Revenue Procedure 2013-30 Relief for Late S Corporation Election
An IRM procedural update, effective 06/09/2014, was issued to revise IRM 21.7.4.4.4.11.2.1 regarding Revenue Procedure 2013-30 Relief for Late S Corporation Election.

IRM 21.7.4 Sequestration of Form 8827 Credit on Certain Form 1120 Series Returns
An IRM procedural update, effective 03/17/2014, was issued to revise IRM 21.7.4 regarding Sequestration of Form 8827 Credit on Certain Form 1120 Series Returns.

IRM 21.7.4 Sequestration Rate and the Obligation Date
An IRM procedural update, effective 07/11/2014, was issued to revise IRM 21.7.4 regarding Sequestration Rate and the Obligation Date.

IRM 21.7.13 Domestic EIN Assignment Via Toll Free Phones - Changes For 2014
An IRM procedural update, effective 01/06/2014, was issued to revise IRM 21.7.13 regarding updates to Domestic EIN Assignment Via Toll Free Phones - Changes For 2014.

Part 21 - Customer Account Services (continued)
Customer technical and account inquiries received via telephone, email, other written correspondence and walk-in service.

All Published Guidance - Customer Account Services - IRM Part 21
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 19-Nov-2014