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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 21.2.3 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 Form 4338 Contact
An IRM procedural update, effective 04/03/2015, was issued to revise IRM 21.2.3.8.2 regarding Form 4338 Contact.

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 Update of Fresno Contacts for Form 4338 Processing
An IRM procedural update, effective 02/24/2015, was issued to revise IRM 21.2.3.8.2 regarding Fresno Contacts for Form 4338 Processing.

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

IRM 21.2.3 Wage and Income Transcripts, Transcript Processing, MFT 78, Identity Theft
An IRM procedural update, effective 01/30/2015, was issued to revise IRM 21.2.3 regarding Wage and Income Transcripts, Transcript Processing, MFT 78, Identity Theft.

IRM 21.3.3 Clarified 135C Letter Procedures
An IRM procedural update, effective 11/25/2014, was issued to revise IRM 21.3.3 regarding the Clarification of the 135C Letter Procedures.

IRM 21.3.4 Completing Form 809; Accepting Cash Payments; Forms, Instructions, and Publications, Balance Due Accounts
An IRM procedural update, effective 01/27/2015, was issued to revise IRM 21.3.4 regarding Forms, Instructions, and Publications; Balance Due Accounts.

IRM 21.3.4 Tax Law Assistance
An IRM procedural update, effective 03/19/2015, was issued to revise IRM 21.3.4 regarding Tax Law Assistance.

IRM 21.3.7 Affordable Care Act MFTs Added for CAF Processing
An IRM procedural update, effective 01/08/2015, was issued to revise IRM 21.3.7 regarding ACA MFTs Added for CAF Processing.

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 21.3.8 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 Clarification of One Client Per Call Policy, 60-Month Termination Procedures, Auto-Revocation Disclosure Dates for 2015
An IRM procedural update, effective 01/09/2015, was issued to revise IRM 21.3.8 regarding Clarification of One Client Per Call Policy, 60-Month Termination Procedures, Auto-Revocation Disclosure Dates for 2015.

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 IDRS Updates for Organizations Without Formal Exemption
An IRM procedural update, effective 04/27/2015, was issued to revise IRM 21.3.8 regarding IDRS Updates for Organizations Without Formal Exemption.

IRM 21.3.8 Organizations in EO Status 27 or EO Status 36 on IDRS and EO Applications in EDS Status 37
An IRM procedural update, effective 03/30/2015, was issued to revise IRM 21.3.8 regarding Organizations in EO Status 27 or EO Status 36 on IDRS and EO Applications in EDS Status 37.

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 - 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 Practitioner Priority Service (PPS)
An IRM procedural update, effective 01/06/2015, was issued to revise IRM 21.3.10 regarding Scope of Service and PTIN Instructions Clarification.

IRM 21.3.10 Practitioner Priority Service (PPS)
An IRM procedural update, effective 04/16/2015, was issued to revise IRM 21.3.10 regarding IRM Reference for Form 8821 Requirements; Non-Authorized Third Parties; and Disclose to a Third Party.

IRM 21.3.10 Practitioner Priority Service (PPS)
An IRM procedural update, effective 01/09/2015, was issued to revise IRM 21.3.10 regarding Transcript Closure Requirements; Processing Reporting Agents File Authorizations; and Call Closure Requirements.

IRM 21.3.10 Practitioner Priority Service (PPS) Preparer Tax Identification Number (PTIN) information updated
An IRM procedural update, effective 03/24/2015, was issued to revise IRM 21.3.10 regarding PPS Scope of Service PTIN Info; Deleted Transcript Request Info; and Returning Calls to Practitioners.

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 21.4.1 ERS Routing and New Direct Deposit Reject Code
An IRM procedural update, effective 12/11/2014, was issued to revise IRM 21.4.1 regarding ERS Routing and New Direct Deposit Reject Code.

IRM 21.4.1 Informal Claims; E-filing Limitation; TAS; Time Frame
An IRM procedural update, effective 05/07/2015, was issued to revise IRM 21.4.1 regarding Informal Claims; E-filing Limitations; TAS; Time Frame.

IRM 21.4.1 IVO and SPIDT Time Frames Expired
An IRM procedural update, effective 01/14/2015, was issued to revise IRM 21.4.1.3.1.2 regarding IVO and SPIDT Time Frames Expired.

IRM 21.4.1 MFT 32; ERS/Rejects
An IRM procedural update, effective 01/29/2015, was issued to revise IRM 21.4.1 regarding MFT 32; ERS/Rejects.

IRM 21.4.1 No Record of e-filed Return: UPC 147 RC 4 and UPC 147 RC 6/7 Paper Return
An IRM procedural update, effective 02/13/2015, was issued to revise IRM 21.4.1 regarding No Record of e-filed Return; UPC 147 RC 4 and UPC 147 RC 6/7 Paper Return.

IRM 21.4.1 Refund Research; Amended Returns; Revised Time Frame; TAC Guidance; ERS Stop Numbers
An IRM procedural update, effective 03/26/2015, was issued to revise IRM 21.4.1 regarding Refund Research; Amended Returns; Revised Time Frame; TAC Guidance; ERS Stop Numbers.

IRM 21.4.2 Direct Deposit Refund Limitation, CP 53D
An IRM procedural update, effective 01/15/2015, was issued to revise IRM 21.4.2 regarding Direct Deposit Refund Limitation, CP 53D.

IRM 21.4.2.1 USPS Forwarding Refund Checks
An IRM procedural update, effective 05/05/2015, was issued to revise IRM 21.4.2.1 regarding USPS Forwarding Refund Checks.

IRM 21.4.3 Address Change; Refund Checks Returns to TAC
An IRM procedural update, effective 05/05/2015, was issued to revise IRM 21.4.3 regarding Address Change; Refund Checks Returns to TAC.

IRM 21.4.3 Direct Deposit Limitation, CP 53D
An IRM procedural update, effective 01/15/2015, was issued to revise IRM 21.4.3.4.3 regarding Direct Deposit Limitation, CP 53D.

IRM 21.4.3 RAL/RAC and non-Treasury Check Guidance
An IRM procedural update, effective 12/11/2014, was issued to revise IRM 21.4.3.4.4 regarding RAL/RAC and non-Treasury Check Guidance.

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 Issuing Refunds to the Injured Spouse Due to Change on Form 8379
An IRM procedural update, effective 02/13/2015, was issued to revise IRM 21.4.6 regarding Issuing Refunds to the Injured Spouse Due to Change on Form 8379.

IRM 21.5.9 Processing Individual, Estate and Trust Carryback Cases Involving Net Investment Income Tax (NIIT)
An IRM procedural update, effective 05/04/2015, was issued to add IRM 21.5.9.5.14.10 regarding Processing Individual, Estate and Trust Carryback Cases Involving Net Investment Income Tax (NIIT).

IRM 21.6.3 Coverage Checkbox
An IRM procedural update, effective 04/01/2015, was issued to revise IRM 21.6.3.4.2.16.8.3 regarding Updating the Coverage Checkbox.

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 21.6.3.4.2.16.4.1 Affordable Care Act Disclosure - Added additional clarification pertaining to disclosing data
An IRM procedural update, effective 03/13/2015, was issued to revise IRM 21.6.3.4.2.16.4.1 regarding Affordable Care Act Disclosure - Added additional Clarification Pertaining to Disclosing Data.

IRM 21.7.2 CP 148A and CP 148B - Dual Notice of Address
An IRM procedural update, effective 01/30/2015, was issued to add IRM 21.7.2.5.26 regarding CP 148A and CP 148B - Dual Notice of Address Change.

IRM 21.7.2 Extensions to VOW Credit and Transit Benefit Party
An IRM procedural update, effective 01/15/2015, was issued to revise IRM 21.7.2 regarding Extensions to VOW Credit and Transit Benefit Party.

IRM 21.7.2 Tax Relief in Employment Tax Cases; Form 4669 Procedures
An IRM procedural update, effective 01/14/2015, was issued to revise IRM 21.7.2 regarding Tax Relief in Employment Tax Cases; Form 4669 Procedures.

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 21.7.4 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 Tax Increase Prevention Act of 2014, P.L. 113-295
An IRM procedural update, effective 01/29/2015, was issued to revise IRM 21.7.4 regarding Tax Increase Prevention Act of 2014, P.L. 113-295.

IRM 21.7.13 International Data Exchange Service Update
An IRM procedural update, effective 02/12/2015, was issued to add IRM 21.7.13.3.2.7.4 regarding new guidance for International Data Exchange Service Participants.

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-May-2015