21.3.5 Taxpayer Inquiry Referrals Form 4442

Manual Transmittal

September 01, 2017

Purpose

(1) This transmits revised IRM 21.3.5, Taxpayer Contacts, Taxpayer Inquiry Referrals Form 4442.

Material Changes

(1) Various editorial changes were made throughout this IRM and cross-references were added, removed or revised as appropriate.

(2) IPU 17U0842 issued 05-12-2017 IRM 21.3.5.1 thru IRM 21.3.5.1.5 - added Internal Control.

(3) IRM 21.3.5.1 updated the stakeholders.

(4) IRM 21.3.5.1.1 added Background.

(5) IRM 21.3.5.1.2 updated link to Authorities.

(6) IRM 21.3.5.1.3 updated who is responsible for policy.

(7) IRM 21.3.5.1.5 added acronyms.

(8) IRM 21.3.5.1.6 added Taxpayer Bill of Rights (TBOR).

(9) IPU 17U0842 issued 05-12-2017 IRM 21.3.5.2 - clarified what a referral is.

(10) IPU 17U0842 issued 05-12-2017 IRM 21.3.5.4.1 - removed requirement to attach Form 4442 to CIS case.

(11) IRM 21.3.5.4.2.1.1 Update Link.

(12) IPU 16U1765 issued 12-19-2016 IRM 21.3.5.4.5 - added note requiring an explanation when rejecting a referral.

(13) IPU 16U1765 issued 12-19-2016 IRM 21.3.5.4.6 - clarified how to document actions taken. (SERP Feedback 201607190)

(14) IRM 21.3.5.4.6.3 clarified e4442 interim procedures.

(15) IPU 17U1038 issued 06-21-2017 IRM 21.3.5.4.4.1.1 clarified referrals to Taxpayer Assistance Centers (TAC).

(16) IPU 17U1157 issued 07-18-2017 IRM 21.3.5.4.4.1.1 clarified referrals to Taxpayer Assistance Centers (TAC).

(17) IRM 21.3.5.4.4.1.1 removed section. Information can be found in IRM 21.1.1.6.

(18) IRM 21.3.5.4.4.3 updated information for Other Government Entities.

(19) IRM 21.3.5.4.6.3 clarified the Interim Option.

(20) Exhibit 21.3.5-1 updated IRM References.

(21) IPU 16U1550 issued 10-18-2016 Exhibit 21.3.5-1 updated IRM References.

(22) IPU 16U1765 issued 12-19-2016 Exhibit 21.3.5-1 updated links.

(23) IPU 17U0069 issued 01-09-2017 Exhibit 21.3.5-1 updated Links.

(24) IPU 17U1157 issued 07-18-2017 Exhibit 21.3.5-1 update IRM Links.

Effect on Other Documents

IRM 21.3.5 dated August 31, 2016 (effective October 1, 2016) is superseded. This includes IPUs 16U1550 issued 10-18-2016, 16U1765 issued 12-19-2016, 17U0069 issued 01-09-2017,17U0842 issued 05-12-2017, 17U1038 issued 06-21-2017 and 17U1157 issued 07-18-2017.

Audience

All employees performing account work

Effective Date

(10-01-2017)

Kevin Morehead
Director, Accounts Management
Wage and Investment Division

Referrals Of Taxpayer Inquiries Scope and Objectives

  1. Purpose: This IRM covers the referral of taxpayer inquiries that cannot be resolved during initial contact. This section covers written referrals documented on Form 4442, Inquiry Referral or Electronic Form 4442 (e-4442).

  2. Audience: The primary users of this IRM are all employees in Business Operating Divisions (BOD) who are in contact with taxpayers by telephone, correspondence or in person.

  3. Policy Owner: The Director of Accounts Management.

  4. Program Owner: Process and Program Management, Accounts Management, Wage and Investment (WI).

  5. Primary Stakeholders: The primary stakeholders are organizations that Accounts Management collaborates with, for example; Return Integrity and Compliance Systems (RICS), Compliance and Submission Processing.

  6. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as IRM 1.4.16, Accounts Management Guide for Managers.

Background

  1. Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls as well as process claims and other internal adjustment requests.

Authority

  1. Refer to IRM 1.2.21, Servicewide Policies and Authorities, Policy Statements for Customer Account Services Activities, for information.

Responsibilities

  1. The Wage and Investment Commissioner has overall responsibility for policy related to this IRM. Information is published in this IRM on a yearly basis.

  2. Additional information is found in IRM 1.1.13.9.4, Accounts Management (AM),and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Controls

  1. Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs). For reports concerning quality, inventory and aged listings, please refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control-D/Web Access server, which has a login program control.

  2. Program Effectiveness: Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

  3. Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

Acronyms

  1. For a comprehensive listing of IRS acronyms, please refer to the Acronym Database.

  2. Some of the acronyms used in this IRM are:

    Acronym Definition
    AMS Accounts Management Services
    BMF Business Master File
    BOD Business Operating Divisions
    CFOL Computer Files On Line
    CIS Correspondence Imaging System
    CN Case Note
    COB Close of Business
    CSCO Compliance Service Collection Operation
    DDIA Direct Debit Installment Agreement
    EEFax Enterprise Electronic Fax
    ID Identity
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    ITAR Identity Theft Assistance Request
    ITLA Interactive Tax Law Assistant
    MFT Master File Tax
    PDF Portable Document Format
    SERP Servicewide Electronic Research Program
    TAC Taxpayer Assistance Center
    TAS Taxpayer Advocate Service
    TE Tax Examiner
    TIN Taxpayer Identification Number
    TOD Tour of Duty
    TWRC Telephone Generated Written Referral Collections
    TWRO Telephone Generated Written Referral Other
    TWRR Telephone Generated Written Referral Refund
    WI Wage and Investment

Related Resources

  1. Refer to IRM 1.4.2.15, Related Resources, for information on related resources that impact internal controls.

  2. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC Section 7803(a)(3) or Taxpayer Bill of Rights, on www.IRS.gov for additional information.

What Is a Referral?

  1. A written/electronic referral is initiated (in limited instances) when a taxpayer inquiry cannot be resolved:

    • While the taxpayer is still on the telephone

    • In the Taxpayer Assistance Center (TAC) or

    • By the close of business/or the end of your tour of duty (TOD) on the day contact is made

      Reminder:

      Do not advise the caller the reason for the referral is the end of your TOD. Apologize to the caller that no one is available to answer his/her question and ask the caller if he/she prefers to call back the next business day or at a later date or if he/she prefers to have a referral prepared.

  2. The initial contact may be received in person or by telephone.

    Note:

    See IRM 21.3.5.4.2.1, e-4442 Electronic Transmission for information and requirements to use e-4442 application on Accounts Management Services (AMS).

  3. A written/electronic referral is initiated on Form 4442, Inquiry Referral or electronic 4442 (e-4442).

  4. Most referrals are account referrals. These referrals are either:

    • Kept in the office where they are initiated

    • Sent to another office/campus/function due to a specific IRM reference

  5. A correct referral has several steps:

    1. Identify the taxpayer’s issue by listening to the taxpayer and asking probing questions.

    2. Determine action needed to resolve the issue, research Integrated Data Retrieval System (IDRS), and appropriate reference material.

    3. Determine if you are authorized to complete the action. If you are not authorized, determine what function is authorized.

    4. Take appropriate action.

      Note:

      Unless directed by a specific IRM other than IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, do not prepare a referral (Form 4442) if the taxpayer is calling only to check on the status of their refund/claim and does not provide additional information to assist in resolving the case. If you have access to AMS, add an issue. If you do not have access to AMS input history item on IDRS. It is not required to input a remark on both systems.

What is Not a Referral

  1. An inquiry resolved on-line or by the end of your TOD is not a referral.

  2. A fax from a taxpayer or any written correspondence, whether it is an initial inquiry or related to an existing case, is not a referral.

  3. Providing the taxpayer with a telephone number or directing him/her to a TAC is not a written referral (as defined in this IRM section).

    Reminder:

    Never provide the taxpayer with a telephone or fax number marked for "internal use only" .

  4. An informant call is not considered a referral.

  5. If a taxpayer indicates he/she has information concerning an Abusive Tax Shelter, provide taxpayer with the number of the Abusive Tax Shelter Hot Line, 1-866-775-7474.

Referral Research

  1. Perform complete research prior to making a referral. Use the appropriate reference material (IRMs, publications, tax packages/forms, Job Aids, Interactive Tax Law Assistant (ITLA), IDRS, Correspondence Imaging System (CIS)) for current or previously worked related issue(s) and the e-4442 application on AMS) to resolve inquiries.

  2. Use the Servicewide Electronic Research Program (SERP) to research on-line. SERP provides on-line access to IRMs, Document 6209, IRS Processing Codes and Information, tax law publications, tax forms, Lexis-Nexis, IRM updates, Alerts, telephone and fax numbers, and other resources.

Referral Procedures

  1. Inform the taxpayer a referral has been completed in response to his/her inquiry and always provide the taxpayer with an expected response time. Use the time frame listed in the specific IRM requiring the referral. If a time frame is not listed, tell the taxpayer he/she will hear from us within 30 calendar days. Stress to the taxpayer that we will make every effort to respond as quickly as possible.

    Note:

    If the inquiry meets Taxpayer Advocate Criteria, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

When to Prepare a Referral

  1. Prepare a referral in the following circumstances:

    1. You are not trained to perform the needed resolution.

    2. A subject specific IRM section specifies that Form 4442/e-4442, Inquiry Referral, must be prepared. See Exhibit 21.3.5-1, Referral IRM Research List for a list of possible referrals with IRM references.

      Note:

      The subject specific IRM is the controlling IRM for the topic.

      Example:

      IRM 21.4.1, Refund Research, is the subject specific IRM for Refund Inquiry. No other IRM can override IRM 21.4.1 concerning refund inquiry.

    3. If you have access to CIS and the taxpayer provides additional information to assist in resolution of the case and the open control in CIS prevents you from taking action, do not initiate a referral. Add the information to the CIS case as a Case Note (CN).

  2. If the account has an open control that prevents you from taking action and you do not have access to CIS, in Part III, Section B notate no CIS access. The e-4442 application will allow you to print the referral instead of transmitting electronically. See the Form 4442 Referral Fax Numbers on SERP under the Who/Where page for a listing of fax numbers by site and function.

How to Prepare a Referral

  1. All referrals must be prepared on AMS if you have AMS access and the question is an account inquiry.

  2. A complete Form 4442/e−4442 Inquiry Referral must have the following entries:

    • Box 1, Employee's Name

    • Box 2, ID Number

    • Box 3, Received Date and Time

    • Box 4, Location

    • Box 5, Referring To

    • Box 6, Date and Time

    • Box 7, Manager's Signature

    • Box 8, Taxpayer's Name on Return

    • Box 9, TIN

    • Box 13, Current Address

    • Box 15, Form(s) IMF optional

    • Box 16, MFT

    • Box 17, Tax Period

    • Box 18, Processing Campus IMF optional

    • Box 19, Date Filed IMF optional

    • Box 22, Caller’s name

    • Box 24, Taxpayer's Telephone Number(s)

    • Part III Section B, Taxpayer Inquiry/Proposed Resolution

    Note:

    Boxes 1 through 13 are filled in automatically when using e4442.

    Reminder:

    Entries in the remaining fields must be made as appropriate.

  3. Include (in Part III, Section B) the IRM reference directing the referral, the reason you are making the referral, a complete description of the taxpayer’s issue and the IDRS number of the employee the open control is assigned to. Include the time frame provided to the taxpayer. For Form 4442 requiring faxing, include the fax number to the location where the referral is being sent. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for additional requirements if referring a case meeting TAS criteria. If the receiving area does not have AMS, the reviewer will print the referral and fax to the appropriate area. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

    Note:

    See IRM 21.3.5.4.1, When to Prepare a Referral, and IRM 21.5.2.3, Adjustment Guidelines – Research, for reasons for making referrals.

  4. Always include your full name in box 1 and your employee identification number (or your IDRS number) in block 2 on a paper referral. When the required information is automatically generated by AMS, it is not necessary to reinput the information in the required field.

    Note:

    If you have access to IDRS, you must use your IDRS number.

  5. Form 4442, Inquiry Referral, must be reviewed by the manager, referral coordinator, or designated lead.

  6. The e-4442 application contains a drop down menu for IRM required referrals. When selecting other, you must input the IRM reference on the form.

e-4442 Electronic Transmission
  1. Use the Electronic Form 4442 (e-4442) to prepare, electronically route, review, and work Form 4442 referral inventory.

Preparing an e-4442/4442
  1. Research AMS to determine if a duplicate referral already exists on the system. The system will not allow the creation of a second referral if one already exists on the system which was created in the past seven (7) calendar days and meets all of the following criteria:

    • Taxpayer identification number (TIN)

    • Master File Tax (MFT)

    • Tax Period

    • Function

    • Issue

    • Site

    Note:

    See IRM 21.3.5.4.2.1.1.1, Pre-existing 4442/e-4442, for actions when there is a pre-existing e-4442.

  2. To create a referral, select/add an issue on the History Screen in AMS, select Forms, then select e–4442. The e-4442 will populate many of the Form 4442 fields for you. You must manually complete all required fields that are not populated by e-4442.

  3. Route e-4442s to one of three inventory queues listed below.

    • Personal Inventory - Referral issues you write up and resolve by close of business the same day. Items in personal inventory move automatically to the managers review folder if they are not resolved. Once reviewed and accepted by the manager, inventory items will be directed to the in-house inventory by the manager.

      Example:

      You are waiting on a fax from a taxpayer and you expect to be able to close the case by close of business, prepare and route the e-4442 to your personal inventory. Required systems unavailable, if time and phone schedules permit, return the call the same day when required systems become available. The referral will convert to an in-house referral if not resolved by the close of business.

    • In-House Inventory - Referrals prepared when IDRS/AMS/Computer Files On Line (CFOL) are down, complex issue, lack of training, supervisor/lead call-back, or additional research needed.

      Example:

      You receive a call on a complex issue that you have not had training on. You prepare and route an e−4442 to the in−house inventory.

    • IRM Directed Referral Inventory - Referrals written per instructions in an IRM. See Exhibit 21.3.5-1, Referral IRM Research List, for a listing of IRM directed referrals. Research the given IRM reference to determine if your issues meet the referral criteria and to determine how to route the referral.

      Example:

      You receive a refund inquiry on an account with an injured spouse claim. You prepare and route an e−4442 to the IRM directed referral inventory per the procedures in IRM 21.4.6.5.2, Injured Spouse Inquiries.

  4. Use the drop down menus to route IRM directed referrals to the appropriate function and site and to direct in-house referrals to the correct queue.

  5. Fax IRM directed referrals to any area that does not have AMS access. The e-4442 application will allow you to print the referral instead of transmitting electronically. See the Form 4442 Referral Fax Numbers on SERP under the Who/Where page for a listing of fax numbers by site and function.

  6. Referrals must be reviewed by the manager or manager's designee within three (3) business days from the date the referral was initially created or resubmitted for review.

    Caution:

    Identity Theft Assistance Request (ITAR) referrals must be reviewed by the manager or manager's designee within 24 hours. See IRM 25.23.3.3.5, Identity Theft Assistance Request (ITAR) - General Information.

    Caution:

    Since a request for a change/reinstatement of a Direct Debit Installment Agreement (DDIA) must be received by Compliance Service Collection Operation (CSCO) a minimum of 10 business days before the payment date, all Forms 4442 sent for issues relating to a DDIA must be reviewed by the manager or manager's designee within 24 hours. See IRM 5.19.1.5.4.13.2, Taxpayer Problems with DDIA. Forms 4442 will be rejected from CSCO if not received timely.

  7. Action must be taken by the initiating customer service representative (CSR) on rejected referrals within two (2) business days of the case being rejected.

    Caution:

    Action must be taken by the initiating CSR on rejected ITAR referrals within 24 hours. See IRM 25.23.3.3.5, Identity Theft Assistance Request (ITAR) - General Information.

    .

Pre-existing Form 4442/e-4442
  1. If an e-4442 already exists on AMS, review the history and leave notes (on the notes tab) to assist in resolving the case when the case meets any of the criteria listed below:

    • Assigned

    • Requires additional research

    • IRM required inventory of another function or site

  2. Refer to the table below when a call is received concerning an account inquiry with a pre-existing Form 4442/e-4442.

    If... And... Then...
    There is a control open on IDRS It has not yet been assigned Explain to the caller that their inquiry has been received but the case has not been assigned to an assistor. The caller can expect contact within 30 days from the date of receipt.
    There is a control open on IDRS It has been assigned Explain to the caller that they can expect contact within 30 days of the received date.
    There is a closed control on IDRS Action was taken to cause issuance of a notice or letter The caller should be advised to expect correspondence within two weeks of the closing date. Never send a referral to an assistor after a case has been closed.

    Reminder:

    Always leave a note when the taxpayer makes a subsequent contact if the case is open.

  3. Work and close the case on-line if the case meets all of the following criteria:

    • Open

    • Unassigned

    • In an in-house inventory queue

    • You are able to resolve and close the case immediately

      Note:

      Leave a case note explaining action taken to resolve issue.

    Example:

    See the table below for examples of when this may occur.

    If referral was created on account of... And ... Then ...
    IDRS down IDRS is now available Resolve and close the case.
    Lack of training Trained CSR receives the subsequent contact Resolve and close the case.
    Additional research needed Information available to CSR receiving subsequent contact Resolve and close the case.
    Complex Issue CSR receiving subsequent contact able to resolve immediately on–line Resolve and close the case.
Requesting Documents When Creating e-4442 Referrals
  1. Request documents for in-house inventory when receipt of the information will take longer than close of business the same day. Refer to the list below for examples:

    • Income data from information returns (IRPTRE)

    • Hard copy of record of payments to be sent to the taxpayer (MFTRA request type "X" )

    • Hard copy of Penalty and Interest Notice Explanations (PINEX) to explain penalty

    • Record of Accounts

    Note:

    Accounts Management Clerical Support should be profiled to work the examples listed above.

  2. Always note the document request on the e-4442. This will prevent the person assigned to work the case from inputting a second request.

    Reminder:

    If you are staffing the toll-free lines at a remote site and you will need to ESTAB for a document to resolve the issue, follow the procedures in IRM 21.5.2.3, Adjustment Guidelines — Research.

Controlling Referrals
  1. Control all referrals on IDRS. Use activity code "4442XX." The XX represents the campus/office location code of the site where the referral will be worked. When creating an e-4442, the system will automatically generate the Control and Activity Code..

    1. Use case status code "A" if you are preparing a referral and will work it as a personal referral. If you are preparing an e-4442, the control will automatically generate.

    2. Use case status code "B" if you are preparing a paper referral to be placed in an In-House Inventory. When creating an e-4442, the system will automatically generate to case status code "B" for In-House Inventory. When employee selects next case from the e-4442 system (In-House or IRM required), the case will reassign to the selecting employee in case status code "A" .

    3. Use case status code "C" if you are preparing a paper referral and the IRM specifies you are to send it to another office/campus/function or closing a case. When creating an e-4442, the system will control the case to case status code "B" and assign case to the receiving site’s generic number. When closing a case on the e-4442 system, the system will automatically close the case on IDRS.

    Note:

    If the reviewer of the e-4442 determines the form is in error, the reviewer must manually update the case status code and category code. The same procedures apply for e-4442s in the case worker's personal inventory and not closed by close of business (COB).

  2. Use the following category codes to identify referrals as appropriate:

    • TWRR-Telephone generated Written Referrals (Refund)

    • TWRC-Telephone generated Written Referral (Collections)

    • TWRO-Telephone generated Written Referrals (Other)

    • TWRA-Telephone generated Written Referrals ((ACA)

    • MISC - Use this code anytime you are referring a paper Form 4442 to another office/campus/location. If the case is in inventory, you must manually change the category code to "MISC" and close the control base before referring the paper case. If the case is prepared and being referred to another office/campus/location while on the phone (not going into site inventory), use category code "MISC" and case status code "C" . Cases meeting e-4442 criteria will automatically be assigned to category code "TWRO" and case status code "B" when electronically sending to another site.

      Note:

      Use the above category codes to identify referrals. Do not use them with unsolicited correspondence.

Required Systems Unavailable
  1. When access to systems (e.g., IDRS, CFOL, SERP, etc.) required to resolve a telephone inquiry is unavailable, take the following actions:

    Exception:

    If Interactive Tax Law Assistant (ITLA) is unavailable you must perform complete research using the appropriate reference material. Use the Servicewide Electronic Research Program (SERP) for on-line access to IRMs, tax law publications, tax packages/forms, Job Aids, IRM updates, Alerts, telephone and fax number and other resources instead of creating a tax law referral.

    1. Advise the caller that systems required for you to assist them are unavailable.

    2. Provide the hours of operation.

    3. Suggest to the caller that they try calling back at a later time. If the caller agrees, do not prepare a referral.

  2. If the caller prefers that we return their call, take the following actions:

    1. Complete Form 4442/e-4442.

    2. Advise caller that we will contact them within 30 days.

      Reminder:

      Be sure to accurately document the contact name, telephone number(s) and the best time to call.

    3. Place the referral in your personal inventory queue. If time and phone schedules permit, return the call the same day when required systems become available. The referral will convert to an in-house referral if not resolved by the close of business.

How to Transmit/Route Referrals to Another Office/Function

  1. Referrals must be transmitted electronically, through the e-4442 application, faxed or hand carried to the referral point within four (4) days.

    Reminder:

    The use of EEFax, when available, must be used in lieu of manual faxing. See IRM 21.2.3.5.5.1, IRS Electronic Fax System.


    Form 4442 Referral Fax Numbers are available on SERP under the Who/Where page.

  2. Never transmit/route a referral to a functional area unless the IRM directs.

  3. If you are unable to determine where an employee is located, refer to the IDRS Unit and USR Database and Discovery Directory.

  4. When faxing the Form 4442s you must use the fax number provided in the IRM, if one is available. If a fax number is not available, refer to the fax number for the appropriate function shown on the Form 4442 Referral Fax Numbers on the SERP Who/Where page.

    Note:

    Do not use the Form 4442 Erroneous Referral Coordinators list; only erroneous referrals are faxed to the coordinator.

    Note:

    If a fax number is not working, inform the referral coordinator so a correct number can be provided. The fax number listing for Form 4442 Erroneous Referral Coordinators is located on the "Who/Where" tab on SERP.

  5. Special routing of 4442s involving BMF Campuses.

    1. All IMF IRM directed 4442s created by Cincinnati, Cleveland and Indianapolis will be referred to the Fresno Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.

    2. All IMF IRM directed 4442s created by Ogden, Denver and Oakland will be referred to the Kansas City Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.

    3. All IMF In-house 4442s created by the Cincinnati BMF Campus will be referred to the Fresno Campus.

    4. All IMF In-house 4442s created by the Ogden BMF Campus will be referred to the Kansas City Campus.

    5. All IMF In-house 4442s created by the IMF remotes (Denver, Indianapolis, Cleveland) assigned to a BMF campus will remain in the remotes for resolution.

Other Referrals

  1. Follow the procedures in this section to make referrals to Taxpayer Assistance Centers (TAC), media contacts, other IRS functions, and government agencies.

Directing Taxpayers to Taxpayer Assistance Centers (TAC)
  1. Before directing taxpayers to a TAC, verify what type of services they are requesting. Advise taxpayers that you can usually provide the same level of service over the phone. For additional information on TAC criteria, see IRM 21.3.4.2, Standard Services in a Taxpayer Assistance Center (TAC). Make every attempt to resolve the issue and provide information on the alternative services available on, www.IRS.gov, if appropriate.

    Note:

    When access to systems (e.g., IDRS, CFOL, SERP) are unavailable due to dead cycles and/or end of year updates, do not refer taxpayers to TAC office for resolution. TAC offices are also experiencing the same system failures and will not be able to provide any additional services for taxpayer resolution.

  2. If you cannot resolve the issue, the taxpayer insists on visiting a TAC office or it is determined that a face−to−face meeting is needed, verify the "Services Provided″ for the TAC location. Services are limited and not all services are available at every TAC office. The services provided at each TAC are listed on the http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1 page on http://www.irs.gov/. An appointment is required. See IRM 21.1.1.6, Customer Service Representative (CSR) Duties, (10).

Media Contacts
  1. If a caller identifies him/herself as a member of the media, refer to IRS Media Relations Office - Contact Number . Do not refer any other contact to Field Media Relations.

Referrals to Other IRS Functions/Government Agencies
  1. See Tax Information for Government Entities, on www.IRS.gov.

Receiving Referrals

  1. The manager, referral coordinator, or designated employee must research the IRM reference noted in Part III, Section B, of the referral or the topic selected on e-4442 to determine if the referral is correct. All sites (including TAC) must designate a referral coordinator.

  2. Manager, designated employee, or referral coordinators:

    1. Report and reject erroneous, incomplete, misrouted, illegible or late (transferred) referrals.

    2. Work together to eliminate erroneous referrals which prevent timely taxpayer response.

  3. Follow the table below to reject erroneous referrals to the originator.

    If ... And Then ...
    The referral is erroneous/ misdirected Less than 30 days old You may reject the referral to the originating office by fax, e-4442 application or hand carry if an open control is not present on the account. Upon receipt of the 4442 if you have CIS access, the case has an open control and new information is being provided, follow the guidance below before rejecting the 4442 back to the originator.
    • Convert Form 4442 to a PDF and attach, as a file to the open relevant control on CIS.

    • Enter a Case Note on CIS to alert the employee.

    If CIS access is not available, forward the 4442 to the correct person with the open control and leave a history item.
    The referral is erroneous/ misdirected Received when 30 or more days old Issue an interim letter before rejecting to the issuing office by fax, e-4442 application or hand carry if an open control is not present on the account.
    Upon receipt of the 4442, if you have CIS access, the case has an open control and new information is provided, follow the guidance below before rejecting the 4442 back to the originator.
    • Convert Form 4442 to a PDF and attach as a file to the open relevant control on CIS.

    • Enter a Case Note on CIS to alert the employee.

    If CIS access is not available, forward the 4442 to the correct person with the open control and leave a history item.
    Review for TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

    Note:

    When rejecting a referral, explain the reason for the rejection.

Resolving Referrals

  1. Work the oldest case first when resolving referrals.

  2. Recontrol or reassign the control base of the originating employee/unit to yourself using case status code "A" .

  3. Maintain referrals you are working in suspense until they are closed.

  4. Address each issue and take the appropriate action (e.g., using the proper reference guides, IRM procedures, command codes).

  5. Update AMS or IDRS with any actions taken. When available, use the Response/Resolution Screen on the e-4442 to document actions taken.

  6. Make every attempt to resolve the case within the time frame given to the taxpayer.

Working e-4442 With Prior Document Request
  1. Documents taking more than COB for receipt are requested during the e-4442 creation process. Document requests will be noted on the e-4442. Check e-4442 inventory items received through next case process to determine if documents have been requested. Refer to the table below for correct action:

    If ... And ... Then ...
    Documents/ transcripts are required Have not been requested Request the documents.
    Documents/ transcripts have been requested prior to receipt of the inventory item Have not been received by the clerk/lead Forward e-4442 to Tech Lead (Tech Lead will hold case until documents are received and assign to employee) or place the case in interim for a follow-up or follow local procedures. See IRM 21.3.5.4.6.3, Interim Option e-4442.
    Documents have been requested Received Clerk or lead will:
    1. Leave notes on the case indicating documents have been received, or
    2. Give documents to employee assigned to work case or mail document to the taxpayer.
    Transcripts have been requested Received 1. Mail transcript to the taxpayer
    2. Close IDRS control, and
    3. Update AMS case history.
Interim Referral Responses
  1. You must provide the taxpayer with an interim response (by telephone or in writing) if the response time given to the taxpayer is not met. See IRM 21.3.5.4, Referral Procedures.

  2. If the lapse of more than 30 days beyond normal processing time frames has occurred and the case does not meet TAS criteria, IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, do not generate an additional (Form 4442) referral or suggest calling back to check on the status of the account. Apologize for the additional delay and reassure the taxpayer we have notated the contact on their account and they will be notified upon resolution.

  3. Refer taxpayers to TAS when the contact meets TAS 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 asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations.

  4. Referrals to TAS are made by completing Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and routing the form to TAS.

Interim Option e-4442
  1. Select the interim button on AMS e-4442 when working a case that cannot be closed immediately. The interim option on AMS allows you to enter the follow-up date. The system will move the case to the top of your inventory, in bold, on the follow-up date. Examples of when to use this option are:

    • Waiting for information/documents

    • Waiting for payment or adjustment to post

  2. When sending interim letters, note the date in the Interim Response Sent Field on the Part II tab.

Referral Aging Criteria
  1. An account referral is considered aged if not resolved before the 30th calendar day from the inquiry date.

Closures
  1. A referral is closed when the taxpayer’s inquiry is resolved and he/she is notified of the closing action.

  2. Notify the taxpayer by telephone or in writing.

  3. A generated notice based on a closing action on an account inquiry serves as notification if it clearly "responds to" or addresses the taxpayer’s inquiry. See IRM 21.3.3.4.2.3, Correspondence Date (Corr Date).

  4. After closure a referral worked on the e-4442 application will be viewable for 60 days. You will have the ability to reopen a case that has been worked during this time period.

Referral IRM Research List

POSSIBLE REFERRAL ISSUE

Note:

Research the IRM section(s) listed in the IRM reference column to see if your case/issue meets referral criteria. Do not refer without IRM reference research.

ABBREVIATIONS SHOWN ON PRINTED e-4442 IRM REFERENCE
-A Freeze -A Freeze IRM 21.5.6.4.2, -A Freeze
-D Freeze (45 days have passed since the cycle of the -D Freeze) -D Freeze (45 days passed) IRM 21.5.6.4.8, -D Freeze
E- Freeze E- Freeze IRM 21.5.6.4.9, E- Freeze
-E Freeze TC 810-4 Frivolous Return Use only for referral to Ogden Compliance Freeze -E TC 810-4 IRM 21.5.6.4.10, -E Freeze
-I Freeze Manual computation of interest required -I Freeze IRM 21.5.6.4.18, -I Freeze
P- Freeze No IVO involvement P- Freeze IRM 21.5.6.4.31.1, P-Freeze With No IVO Involvement
-R Freeze Other DO NOT USE for RICS IVO (follow IRM) -R Freeze IRM 21.5.6.4.35.2, Resolving -R Freeze
T- Freeze T- Freeze IRM 21.5.6.4.39, T- Freeze
-U Freeze -U Freeze IRM 21.5.6.4.41, -U Freeze
V- Freeze V- Freeze IRM 21.5.6.4.43, V- Freeze
-X Freeze -X Freeze IRM 21.5.6.4.48, -X Freeze
-Z Freeze -Z Freeze IRM 21.5.6.4.52, -Z Freeze
AIMS Status Code Guide AIMS Status Code Guide - Field Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE - FIELD CASES
AIMS Status Code Guide AIMS Status Code Guide - Campus IRM 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES
Altered and/or Stolen Taxpayer Payments Altered and/or Stolen TP Pymts IRM 21.5.7.4.6.8, Altered and/or Stolen Taxpayer Payments
Audit Reconsideration Request Audit Reconsideration IRM 4.13.2.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function
Audit Reports (copies of) Audit Reports (copies) IRM 21.5.10.4.4, Requests For Copies of Audit Reports
Automated Substitute for Return (ASFR) ASFR IRM 5.19.1.3.3.2, Adjusting Tax for a Balance Due
Backup Withholding-"C" Indicator BKUP Withholding C Indicator IRM 5.19.3.4.2.11, C BWH Procedures
Balance Due Research ST 26 Balance Due Research IRM 5.19.1.3.1, Account Actions on Referral/Redirects
Bankruptcy (Balance Due) Bankruptcy (Balance Due) IRM 5.19.1.4.2.1.1, Insolvency Debt - Discharged, Written Off or Forgiven
Bankruptcy Filed/Issue Bankruptcy Issue IRM 5.19.1.4.2.1.2, Bankruptcy Filed
Collection Due Process (CDP) Collection Due Process IRM 5.19.1.2.2.2, Collection Due Process (CDP) and CAP Form 9423
CP36F/TRNS36F CP 36F/TRNS36F IRM 21.6.7.4.5.2, Telephone Inquiries Regarding TRNS36F
CP 44, Credit Available for Application CP 44, Credit Avail for App IRM 21.3.1.5.33, CP 44 Credit Available For Application to Non-IMF Account
CP 71D, Reminder of Balance Due CP 71D, Reminder of Balance Due IRM 21.3.1.5.46, CP 71D Reminder Notice - Balance Due
Deceased Taxpayers (Balance Due) Missing in Action (MIA) Decd TP (Bal Due) IRM 5.19.1.4.3, Deceased Taxpayers
Duplicate EIN Duplicate EIN IRM 21.7.13.6.3, Resolving Multiple EINs (CC BRCHG)
Enterprise Lead Gate In House Referral Enterprise Lead Gate IRM 21.1.1.7, Communication Skills
ERS Status Codes 221, 321 and 421 ERS ST 221 (no call/corr) IRM 21.4.1.4.1.2.4, Error Resolution System (ERS) Status Codes
ERS Status Codes 251, 351 and 451 ERS ST 251, 351 & 451 IRM 21.4.1-1, Error Resolution System (ERS) STATUS CODES
ESTABD Pull Doc IRM 21.5.2.3, Adjustment Guidelines - Research
Estate and Gift Tax Estate and Gift Tax Program IRM 21.7.5.3.5, Instructions for Call Referrals/Case Transfers by Customer Service Representatives (CSRs)
Form1040PR Form 1040PR IRM 21.8.1.5, Puerto Rico
Form 1042 Form 1042 IRM 21.8.2.12, Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 2553-Small Business Election Status F 2553-Small Bus Elect Status IRM 21.7.4.4.4.11.2, Form 1120S, U.S. Income Tax Return for an S Corporation
Form 706-NA Form 706-NA IRM 21.7.5.4.2.2, Form 706-NA Adjustment Procedures
Form 8288 Form 8288 IRM 21.8.2.11, Form 8288, and Form 8288-A
FUTA−Taxpayer claiming they are exempt from FUTA TP Claiming Exempt From FUTA IRM 5.19.22.4.3.1.2.3, BMF Response Form 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return
HCTC Inquiries Updating Enrollment Information IRM 21.6.3.4.2.9.5, HCTC Inquiries, or IRM 21.6.3.4.2.9.2.1, HCTC Enrollment Database
IMFOLQ Payment IMFOLQ IRM 21.5.7.3.2.1, Resequencing Payments Located Through CC IMFOLQ
Injured Spouse Inquiries Injured Spouse Inquiries IRM 21.4.6.5.2, Injured Spouse Inquiries
Installment Agreement (IA) Direct Debit - Revise/Reinstate IA DD - Revise/Reinstate IA IRM 5.19.1.5.4.19, Revision/Reinstatement of IAs
Installment Agreement (IA) Direct Debit - Adding New Liability DD-Adding New Lib IRM 5.19.1.5.4.20, Adding New Liability to an Existing IA
Installment Agreement (IA) Direct Debit - IA Problems DDIA Problem IRM 5.19.1.5.4.13.2, Taxpayer Problems With DDIA
Installment Agreement (IA) Pending/Rejected IA Suspense File Pnd/Rej IA Susp File IRM 5.19.1.5.4.11, Rejected IA Suspense File
International IMF Issues International IMF IRM 21.8.1.1.4, Web-sites and Telephone Numbers
International BMF Issues International BMF IRM 21.8.2.1.3, Web Sites and Telephone Numbers
IRS Employee Inquiries IRS Employee Inquiries IRM 21.1.3.8, Inquiries From IRS Employees
ITAR Spanish/English ITAR IRM 25.23.3.3.5, Identity Theft Assistance Request (ITAR) - General Information
ITIN Issues - Field Assistance ITIN Issues IRM 3.21.263.6.1.34, Form 4442 - Inquiry Referral
ITIN Issues - Accounts Management ITIN Issues IRM 3.21.263.7.6, Form 4442, Inquiry Referral
Killed in Terrorist Action (KITA)/Killed in Action (KIA) and Astronauts Killed in the Line of Duty KITA/KIA and Astronauts Killed in the Line of Duty IRM 21.6.6.3.23.2, Killed in Terrorist Action (KITA)/Killed in Action (KIA) and Astronauts Killed in the Line of Duty
Levy Release Levy Release IRM 5.19.4.4.10, Levy Release: General Information
Manual Computation of Interest Manual Computation of Interest Required IRM 20.2.1.7.3.2, PINEX: Hardcopy Notice Verification and Mailing
Math Error With Injured Spouse Math Error With Injured Spouse IRM 21.5.4.5.7, Math Error with Injured Spouse
Mixed Entities (IMF) Mixed Entities IRM 21.6.2.4.5, Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases
Mixed Periods (IMF) Mixed Periods IRM 21.6.7.4.2.7.1, Mixed Periods
MFT 31 Transcripts DUPASMT Transcript IRM 21.6.8.8.1, DUPASMT Transcripts
MFT 31 Transcripts REFMFT31/REFMFT65 Transcripts IRM 21.6.8.8.2, REFMFT31 / REFMFT65 Transcripts
NMF and MFT 31/30 Combination Issues NMF and MFT 31/30 Com. Issues IRM 21.6.8.7 , Inquiries
NMF Notice Responses NMF Notice Responses IRM 5.19.1.4.1.1, NMF Notice Responses
No Merge (NOMRG) Procedures No Merge (NOMRG) Procedures IRM 21.6.2.4.3, NOMRG Procedures
OIC Application Status OIC Application Status IRM 5.19.17.1.2.1, Taxpayer Claims OIC Submitted (No TC 480 or ST 71 Present)
Open Control Open Control IRM 21.3.5.4.1, When to Prepare a Referral
Potentially Dangerous Taxpayer (PDT) Indicator PDT Indicator IRM 21.1.3.11.1, PDT Indicator
Refund Category A1 Erroneous Refund Category "A1" IRM 21.4.5.4.1, Category A1 Erroneous Refunds
Refund Category A2 Erroneous Refund Category "A2" IRM 21.4.5.4.2, Category A2 Erroneous Refunds
Refund Direct Deposit not Requested and the bank account is not their’s Direct Deposit not Requested IRM 21.4.1.5.9.5, Taxpayer Expecting a Paper Check But Refund Issued as Direct Deposit
Refund Disposition and Status Codes Disp and ST Codes Exhibit 21.4.2-5, DISPOSITION AND STATUS CODES - ADDITIONAL ACTION TIME FRAMES
Refund Incorrect Taxpayer Shown on ENMOD Incor TP Shown on ENMOD IRM 21.4.2.4, Refund Trace Actions
Refund Refund Trace-Subsequent Contact Ref Trace-Sub Contact IRM 21.4.2.4.4, Responding to Taxpayer’s Subsequent Inquiries
Refund Return not Processed - FOF Status Code 4 Ret not Pro (St 4) IRM 21.4.1.4.1.2, Return Found/Not Processed
Refund Check (copy of) – Family Disputes Family Disputes only Copy of Refund Ck IRM 21.4.1.5.9.2 , Family Disputes
Remittance with Return Remittance with Return IRM 21.5.7.3.4, Remittance Left Attached to the Return
Reprocessing Returns Reprocessing Returns IRM 21.5.2.4.23 , Reprocessing Returns/Documents
Request for Specific Employee Request for Specific Emp. IRM 21.1.3.15, Request for Specific Employee
Resequencing Action Required Resequencing Required IRM 21.6.2.4.1.3, Resequencing Action Required
Return Delinquency (RD) Research Case Return Delinquency IRM 5.19.2.6.5.2, Return Delinquency Due to Posting Errors
Return Needed From Files (BMF) Return Needed From Files (BMF) IRM 21.7.1.4.4.1, Toll-free Calls When Return Needed
RICS IVO - AQC RICS IVO - AQC IRM 21.5.6.4.22, -K Freeze
RICS IVO - Complex Issue Not ID Theft RICS IVO Complex Issue IRM 21.5.6.4.35.3.1, -R Freeze Phone Procedures For Accounts With IVO Involvement
RICS IVO - External Lead RICS IVO - External Lead IRM 21.5.6.4.22, -K Freeze
RICS IVO - ID Theft Issue RICS IVO ID Theft Issue IRM 21.5.6.4.35.3.1, -R Freeze Phone Procedures For Accounts With IVO Involvement
RICS IVO - ITIN ONLY - Wage/WH Verification Wage/WH Verification IRM 21.6.3.4.2.2, Withholding (WH) Tax Credit
RICS IVO - TPP RICS IVO - TPP IRM 25.25.6.2, Written Responses to Letter 4883C, Letter 5071C, Letter 5447C, or Letter 5747C
RICS IVO - Unresolved Module Freeze Only RICS-Unresolved Module Freeze Only IRM 21.5.6.4.35.3.1, -R Freeze Phone Procedures For Accounts With IVO Involvement
RICS IVO - UP 147 RICS IVO - UP 147 IRM 21.4.1.4.1.2, Return Found/Not Processed
Scrambled SSN Cases Scrambled SSN Cases IRM 21.6.2.4.5, Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases
SPIDT has moved the return to MFT 32 E- Freeze, SPIDT moved the return to MFT 32 IRM 21.5.6.4.9 (3), E- Freeze
ST Bal Due ASGNI is 35XX6YYY ST Bal Due ASGNI IRM 5.19.1.3.1, Account Actions on Referral/Redirects
Tax Court Cases Tax Court Cases IRM 5.19.1.4.10, Tax Court Cases
TC 150 - Different Year or Different SSN TC 150- Diff Year or Diff SSN IRM 21.6.7.4.2.3, TC 150 - Different Year or Different TIN
Transfers Between Agents on Open or Closed Cases-Practitioner Priority Service Only Trans Btwn Agents (PPS Only) IRM 21.3.10.5.1, Call Transfers/Written Referrals
Underreporter/AUR International Caller IRM 21.3.1.5.56, Status of IMF Underreporter Cases
Underreporter/AUR Resolving/Referring Cases Copies of CP 2000, CP 2501, CP 2893 Letter IRM 21.3.1.5.58, Copies of CP 2000, CP 2501, CP 2893 Letter
Unpostables (open 8 wks or more) Unp (open 8 wks or more) IRM 21.5.5.3.3, Responding to Taxpayer Inquiries on an Open Unpostable
USDA Estimated credit not credited USDA Estim. cred. not credited IRM 21.6.4.4.9.3, USDA Discrimination Settlement Payments
Victims of Terrorism Tax Relief Act of 2001 IRM 4.19.3.20.1.14.1, Killed in Terrorist Action/Killed in Action (KITA/KIA)
Withholding Tax Credit Use the appropriate RICS/IVO referral type. IRM 21.6.3.4.2.2, Withholding (W/H) Tax Credit