- 21.3.5 Taxpayer Inquiry Referrals Form 4442
- 126.96.36.199 Referrals Of Taxpayer Inquiries Scope and Objectives
- 188.8.131.52.1 Background
- 184.108.40.206.2 Authority
- 220.127.116.11.3 Responsibilities
- 18.104.22.168.4 Program Controls
- 22.214.171.124.5 Acronyms
- 126.96.36.199.6 Related Resources
- 188.8.131.52 What Is a Referral?
- 184.108.40.206.1 What is Not a Referral
- 220.127.116.11 Referral Research
- 18.104.22.168 Referral Procedures
- 22.214.171.124.1 When to Prepare a Referral
- 126.96.36.199.2 How to Prepare a Referral
- 188.8.131.52.2.1 e-4442 Electronic Transmission
- 184.108.40.206.2.1.1 Preparing an e-4442/4442
- 220.127.116.11.18.104.22.168 Pre-existing Form 4442/e-4442
- 22.214.171.124.126.96.36.199 Requesting Documents When Creating e-4442 Referrals
- 188.8.131.52.2.2 Controlling Referrals
- 184.108.40.206.2.3 Required Systems Unavailable
- 220.127.116.11.3 How to Transmit/Route Referrals to Another Office/Function
- 18.104.22.168.4 Other Referrals
- 22.214.171.124.4.1 Directing Taxpayers to Taxpayer Assistance Centers (TAC)
- 126.96.36.199.4.2 Media Contacts
- 188.8.131.52.4.3 Referrals to Other IRS Functions/Government Agencies
- 184.108.40.206.5 Receiving Referrals
- 220.127.116.11.6 Resolving Referrals
- Exhibit 21.3.5-1 Referral IRM Research List
Part 21. Customer Account Services
Chapter 3. Taxpayer Contacts
Section 5. Taxpayer Inquiry Referrals Form 4442
September 01, 2017
(1) This transmits revised IRM 21.3.5, Taxpayer Contacts, Taxpayer Inquiry Referrals Form 4442.
(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 18.104.22.168 thru IRM 22.214.171.124.5 - added Internal Control.
(3) IRM 126.96.36.199 updated the stakeholders.
(4) IRM 188.8.131.52.1 added Background.
(5) IRM 184.108.40.206.2 updated link to Authorities.
(6) IRM 220.127.116.11.3 updated who is responsible for policy.
(7) IRM 18.104.22.168.5 added acronyms.
(8) IRM 22.214.171.124.6 added Taxpayer Bill of Rights (TBOR).
(9) IPU 17U0842 issued 05-12-2017 IRM 126.96.36.199 - clarified what a referral is.
(10) IPU 17U0842 issued 05-12-2017 IRM 188.8.131.52.1 - removed requirement to attach Form 4442 to CIS case.
(11) IRM 184.108.40.206.2.1.1 Update Link.
(12) IPU 16U1765 issued 12-19-2016 IRM 220.127.116.11.5 - added note requiring an explanation when rejecting a referral.
(13) IPU 16U1765 issued 12-19-2016 IRM 18.104.22.168.6 - clarified how to document actions taken. (SERP Feedback 201607190)
(14) IRM 22.214.171.124.6.3 clarified e4442 interim procedures.
(15) IPU 17U1038 issued 06-21-2017 IRM 126.96.36.199.4.1.1 clarified referrals to Taxpayer Assistance Centers (TAC).
(16) IPU 17U1157 issued 07-18-2017 IRM 188.8.131.52.4.1.1 clarified referrals to Taxpayer Assistance Centers (TAC).
(17) IRM 184.108.40.206.4.1.1 removed section. Information can be found in IRM 220.127.116.11.
(18) IRM 18.104.22.168.4.3 updated information for Other Government Entities.
(19) IRM 22.214.171.124.6.3 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.
Director, Accounts Management
Wage and Investment Division
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).
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.
Policy Owner: The Director of Accounts Management.
Program Owner: Process and Program Management, Accounts Management, Wage and Investment (WI).
Primary Stakeholders: The primary stakeholders are organizations that Accounts Management collaborates with, for example; Return Integrity and Compliance Systems (RICS), Compliance and Submission Processing.
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.
Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls as well as process claims and other internal adjustment requests.
Refer to IRM 1.2.21, Servicewide Policies and Authorities, Policy Statements for Customer Account Services Activities, for information.
The Wage and Investment Commissioner has overall responsibility for policy related to this IRM. Information is published in this IRM on a yearly basis.
Additional information is found in IRM 126.96.36.199.4, Accounts Management (AM),and IRM 21.1.1, Accounts Management and Compliance Services Overview.
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.
Program Effectiveness: Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.
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.
For a comprehensive listing of IRS acronyms, please refer to the Acronym Database.
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 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
Refer to IRM 188.8.131.52, Related Resources, for information on related resources that impact internal controls.
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.
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
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.
The initial contact may be received in person or by telephone.
A written/electronic referral is initiated on Form 4442, Inquiry Referral or electronic 4442 (e-4442).
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
A correct referral has several steps:
Identify the taxpayer’s issue by listening to the taxpayer and asking probing questions.
Determine action needed to resolve the issue, research Integrated Data Retrieval System (IDRS), and appropriate reference material.
Determine if you are authorized to complete the action. If you are not authorized, determine what function is authorized.
Take appropriate action.
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.
An inquiry resolved on-line or by the end of your TOD is not a referral.
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.
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).
An informant call is not considered a referral.
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.
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.
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.
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.
Prepare a referral in the following circumstances:
You are not trained to perform the needed resolution.
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.
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).
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.
All referrals must be prepared on AMS if you have AMS access and the question is an account inquiry.
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
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 184.108.40.206, 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.
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.
Form 4442, Inquiry Referral, must be reviewed by the manager, referral coordinator, or designated lead.
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.
Use the Electronic Form 4442 (e-4442) to prepare, electronically route, review, and work Form 4442 referral inventory.
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)
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.
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.
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.
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.
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.
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.
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.
Identity Theft Assistance Request (ITAR) referrals must be reviewed by the manager or manager's designee within 24 hours. See IRM 220.127.116.11.5, Identity Theft Assistance Request (ITAR) - General Information.
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 18.104.22.168.4.13.2, Taxpayer Problems with DDIA. Forms 4442 will be rejected from CSCO if not received timely.
Action must be taken by the initiating customer service representative (CSR) on rejected referrals within two (2) business days of the case being rejected.
Action must be taken by the initiating CSR on rejected ITAR referrals within 24 hours. See IRM 22.214.171.124.5, Identity Theft Assistance Request (ITAR) - General Information.
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:
Requires additional research
IRM required inventory of another function or site
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.
Work and close the case on-line if the case meets all of the following criteria:
In an in-house inventory queue
You are able to resolve and close the case immediately
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.
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
Always note the document request on the e-4442. This will prevent the person assigned to work the case from inputting a second request.
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..
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.
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" .
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.
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.
When access to systems (e.g., IDRS, CFOL, SERP, etc.) required to resolve a telephone inquiry is unavailable, take the following actions:
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.
Advise the caller that systems required for you to assist them are unavailable.
Provide the hours of operation.
Suggest to the caller that they try calling back at a later time. If the caller agrees, do not prepare a referral.
If the caller prefers that we return their call, take the following actions:
Complete Form 4442/e-4442.
Advise caller that we will contact them within 30 days.
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.
Referrals must be transmitted electronically, through the e-4442 application, faxed or hand carried to the referral point within four (4) days.
The use of EEFax, when available, must be used in lieu of manual faxing. See IRM 126.96.36.199.5.1, IRS Electronic Fax System.
Form 4442 Referral Fax Numbers are available on SERP under the Who/Where page.
Never transmit/route a referral to a functional area unless the IRM directs.
If you are unable to determine where an employee is located, refer to the IDRS Unit and USR Database and Discovery Directory.
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.
Do not use the Form 4442 Erroneous Referral Coordinators list; only erroneous referrals are faxed to the coordinator.
Special routing of 4442s involving BMF Campuses.
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.
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.
All IMF In-house 4442s created by the Cincinnati BMF Campus will be referred to the Fresno Campus.
All IMF In-house 4442s created by the Ogden BMF Campus will be referred to the Kansas City Campus.
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.
Follow the procedures in this section to make referrals to Taxpayer Assistance Centers (TAC), media contacts, other IRS functions, and government agencies.
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 188.8.131.52, 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.
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.
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 184.108.40.206, Customer Service Representative (CSR) Duties, (10).
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.
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.
Manager, designated employee, or referral coordinators:
Report and reject erroneous, incomplete, misrouted, illegible or late (transferred) referrals.
Work together to eliminate erroneous referrals which prevent timely taxpayer response.
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.
If CIS access is not available, forward the 4442 to the correct person with the open control and leave a history item.
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.
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.
If CIS access is not available, forward the 4442 to the correct person with the open control and leave a history item.
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.
Review for TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.
Work the oldest case first when resolving referrals.
Recontrol or reassign the control base of the originating employee/unit to yourself using case status code "A" .
Maintain referrals you are working in suspense until they are closed.
Address each issue and take the appropriate action (e.g., using the proper reference guides, IRM procedures, command codes).
Update AMS or IDRS with any actions taken. When available, use the Response/Resolution Screen on the e-4442 to document actions taken.
Make every attempt to resolve the case within the time frame given to the taxpayer.
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 220.127.116.11.6.3, 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.
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 18.104.22.168, Referral Procedures.
If the lapse of more than 30 days beyond normal processing time frames has occurred and the case does not meet TAS criteria, IRM 22.214.171.124, 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.
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 126.96.36.199, Same Day Resolution by Operations.
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.
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
When sending interim letters, note the date in the Interim Response Sent Field on the Part II tab.
An account referral is considered aged if not resolved before the 30th calendar day from the inquiry date.
A referral is closed when the taxpayer’s inquiry is resolved and he/she is notified of the closing action.
Notify the taxpayer by telephone or in writing.
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 188.8.131.52.2.3, Correspondence Date (Corr Date).
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.
|POSSIBLE REFERRAL ISSUE||ABBREVIATIONS SHOWN ON PRINTED e-4442||IRM REFERENCE|
|-A Freeze||-A Freeze||IRM 184.108.40.206.2, -A Freeze|
|-D Freeze (45 days have passed since the cycle of the -D Freeze)||-D Freeze (45 days passed)||IRM 220.127.116.11.8, -D Freeze|
|E- Freeze||E- Freeze||IRM 18.104.22.168.9, E- Freeze|
|-E Freeze TC 810-4 Frivolous Return||Use only for referral to Ogden Compliance||Freeze -E TC 810-4||IRM 22.214.171.124.10, -E Freeze|
|-I Freeze||Manual computation of interest required||-I Freeze||IRM 126.96.36.199.18, -I Freeze|
|P- Freeze||No IVO involvement||P- Freeze||IRM 188.8.131.52.31.1, P-Freeze With No IVO Involvement|
|-R Freeze Other DO NOT USE for RICS IVO (follow IRM)||-R Freeze||IRM 184.108.40.206.35.2, Resolving -R Freeze|
|T- Freeze||T- Freeze||IRM 220.127.116.11.39, T- Freeze|
|-U Freeze||-U Freeze||IRM 18.104.22.168.41, -U Freeze|
|V- Freeze||V- Freeze||IRM 22.214.171.124.43, V- Freeze|
|-X Freeze||-X Freeze||IRM 126.96.36.199.48, -X Freeze|
|-Z Freeze||-Z Freeze||IRM 188.8.131.52.52, -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 184.108.40.206.6.8, Altered and/or Stolen Taxpayer Payments|
|Audit Reconsideration Request||Audit Reconsideration||IRM 220.127.116.11, 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 18.104.22.168.4, Requests For Copies of Audit Reports|
|Automated Substitute for Return (ASFR)||ASFR||IRM 22.214.171.124.3.2, Adjusting Tax for a Balance Due|
|Backup Withholding-"C" Indicator||BKUP Withholding C Indicator||IRM 126.96.36.199.2.11, C BWH Procedures|
|Balance Due Research ST 26||Balance Due Research||IRM 188.8.131.52.1, Account Actions on Referral/Redirects|
|Bankruptcy (Balance Due)||Bankruptcy (Balance Due)||IRM 184.108.40.206.2.1.1, Insolvency Debt - Discharged, Written Off or Forgiven|
|Bankruptcy Filed/Issue||Bankruptcy Issue||IRM 220.127.116.11.2.1.2, Bankruptcy Filed|
|Collection Due Process (CDP)||Collection Due Process||IRM 18.104.22.168.2.2, Collection Due Process (CDP) and CAP Form 9423|
|CP36F/TRNS36F||CP 36F/TRNS36F||IRM 22.214.171.124.5.2, Telephone Inquiries Regarding TRNS36F|
|CP 44, Credit Available for Application||CP 44, Credit Avail for App||IRM 126.96.36.199.33, CP 44 Credit Available For Application to Non-IMF Account|
|CP 71D, Reminder of Balance Due||CP 71D, Reminder of Balance Due||IRM 188.8.131.52.46, CP 71D Reminder Notice - Balance Due|
|Deceased Taxpayers (Balance Due) Missing in Action (MIA)||Decd TP (Bal Due)||IRM 184.108.40.206.3, Deceased Taxpayers|
|Duplicate EIN||Duplicate EIN||IRM 220.127.116.11.3, Resolving Multiple EINs (CC BRCHG)|
|Enterprise Lead Gate||In House Referral||Enterprise Lead Gate||IRM 18.104.22.168, Communication Skills|
|ERS||Status Codes 221, 321 and 421||ERS ST 221 (no call/corr)||IRM 22.214.171.124.1.2.4, 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 126.96.36.199, Adjustment Guidelines - Research|
|Estate and Gift Tax||Estate and Gift Tax Program||IRM 188.8.131.52.5, Instructions for Call Referrals/Case Transfers by Customer Service Representatives (CSRs)|
|Form1040PR||Form 1040PR||IRM 184.108.40.206, Puerto Rico|
|Form 1042||Form 1042||IRM 220.127.116.11, 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 18.104.22.168.4.11.2, Form 1120S, U.S. Income Tax Return for an S Corporation|
|Form 706-NA||Form 706-NA||IRM 22.214.171.124.2.2, Form 706-NA Adjustment Procedures|
|Form 8288||Form 8288||IRM 126.96.36.199, Form 8288, and Form 8288-A|
|FUTA−Taxpayer claiming they are exempt from FUTA||TP Claiming Exempt From FUTA||IRM 188.8.131.52.184.108.40.206, BMF Response Form 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return|
|HCTC Inquiries||Updating Enrollment Information||IRM 220.127.116.11.2.9.5, HCTC Inquiries, or IRM 18.104.22.168.22.214.171.124, HCTC Enrollment Database|
|IMFOLQ Payment||IMFOLQ||IRM 126.96.36.199.2.1, Resequencing Payments Located Through CC IMFOLQ|
|Injured Spouse Inquiries||Injured Spouse Inquiries||IRM 188.8.131.52.2, Injured Spouse Inquiries|
|Installment Agreement (IA)||Direct Debit - Revise/Reinstate IA||DD - Revise/Reinstate IA||IRM 184.108.40.206.4.19, Revision/Reinstatement of IAs|
|Installment Agreement (IA)||Direct Debit - Adding New Liability||DD-Adding New Lib||IRM 220.127.116.11.4.20, Adding New Liability to an Existing IA|
|Installment Agreement (IA)||Direct Debit - IA Problems||DDIA Problem||IRM 18.104.22.168.4.13.2, Taxpayer Problems With DDIA|
|Installment Agreement (IA)||Pending/Rejected IA Suspense File||Pnd/Rej IA Susp File||IRM 22.214.171.124.4.11, Rejected IA Suspense File|
|International IMF Issues||International IMF||IRM 126.96.36.199.4, Web-sites and Telephone Numbers|
|International BMF Issues||International BMF||IRM 188.8.131.52.3, Web Sites and Telephone Numbers|
|IRS Employee Inquiries||IRS Employee Inquiries||IRM 184.108.40.206, Inquiries From IRS Employees|
|ITAR||Spanish/English||ITAR||IRM 220.127.116.11.5, Identity Theft Assistance Request (ITAR) - General Information|
|ITIN Issues - Field Assistance||ITIN Issues||IRM 3.21.218.104.22.168, 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 22.214.171.124.23.2, Killed in Terrorist Action (KITA)/Killed in Action (KIA) and Astronauts Killed in the Line of Duty|
|Levy Release||Levy Release||IRM 126.96.36.199.10, Levy Release: General Information|
|Manual Computation of Interest||Manual Computation of Interest Required||IRM 188.8.131.52.3.2, PINEX: Hardcopy Notice Verification and Mailing|
|Math Error With Injured Spouse||Math Error With Injured Spouse||IRM 184.108.40.206.7, Math Error with Injured Spouse|
|Mixed Entities (IMF)||Mixed Entities||IRM 220.127.116.11.5, Telephone Inquiries Regarding Mixed Entity and Scrambled SSN Cases|
|Mixed Periods (IMF)||Mixed Periods||IRM 18.104.22.168.2.7.1, Mixed Periods|
|MFT 31 Transcripts||DUPASMT Transcript||IRM 22.214.171.124.1, DUPASMT Transcripts|
|MFT 31 Transcripts||REFMFT31/REFMFT65 Transcripts||IRM 126.96.36.199.2, REFMFT31 / REFMFT65 Transcripts|
|NMF and MFT 31/30 Combination Issues||NMF and MFT 31/30 Com. Issues||IRM 188.8.131.52 , Inquiries|
|NMF Notice Responses||NMF Notice Responses||IRM 184.108.40.206.1.1, NMF Notice Responses|
|No Merge (NOMRG) Procedures||No Merge (NOMRG) Procedures||IRM 220.127.116.11.3, NOMRG Procedures|
|OIC Application Status||OIC Application Status||IRM 18.104.22.168.2.1, Taxpayer Claims OIC Submitted (No TC 480 or ST 71 Present)|
|Open Control||Open Control||IRM 22.214.171.124.1, When to Prepare a Referral|
|Potentially Dangerous Taxpayer (PDT) Indicator||PDT Indicator||IRM 126.96.36.199.1, PDT Indicator|
|Refund||Category A1 Erroneous Refund||Category "A1"||IRM 188.8.131.52.1, Category A1 Erroneous Refunds|
|Refund||Category A2 Erroneous Refund||Category "A2"||IRM 184.108.40.206.2, Category A2 Erroneous Refunds|
|Refund||Direct Deposit not Requested and the bank account is not their’s||Direct Deposit not Requested||IRM 220.127.116.11.9.5, 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 18.104.22.168, Refund Trace Actions|
|Refund||Refund Trace-Subsequent Contact||Ref Trace-Sub Contact||IRM 22.214.171.124.4, Responding to Taxpayer’s Subsequent Inquiries|
|Refund||Return not Processed - FOF Status Code 4||Ret not Pro (St 4)||IRM 126.96.36.199.1.2, Return Found/Not Processed|
|Refund Check (copy of) – Family Disputes||Family Disputes only||Copy of Refund Ck||IRM 188.8.131.52.9.2 , Family Disputes|
|Remittance with Return||Remittance with Return||IRM 184.108.40.206.4, Remittance Left Attached to the Return|
|Reprocessing Returns||Reprocessing Returns||IRM 220.127.116.11.23 , Reprocessing Returns/Documents|
|Request for Specific Employee||Request for Specific Emp.||IRM 18.104.22.168, Request for Specific Employee|
|Resequencing Action Required||Resequencing Required||IRM 22.214.171.124.1.3, Resequencing Action Required|
|Return Delinquency (RD) Research Case||Return Delinquency||IRM 126.96.36.199.5.2, Return Delinquency Due to Posting Errors|
|Return Needed From Files (BMF)||Return Needed From Files (BMF)||IRM 188.8.131.52.4.1, Toll-free Calls When Return Needed|
|RICS IVO - AQC||RICS IVO - AQC||IRM 184.108.40.206.22, -K Freeze|
|RICS IVO - Complex Issue Not ID Theft||RICS IVO Complex Issue||IRM 220.127.116.11.35.3.1, -R Freeze Phone Procedures For Accounts With IVO Involvement|
|RICS IVO - External Lead||RICS IVO - External Lead||IRM 18.104.22.168.22, -K Freeze|
|RICS IVO - ID Theft Issue||RICS IVO ID Theft Issue||IRM 22.214.171.124.35.3.1, -R Freeze Phone Procedures For Accounts With IVO Involvement|
|RICS IVO - ITIN ONLY - Wage/WH Verification||Wage/WH Verification||IRM 126.96.36.199.2.2, Withholding (WH) Tax Credit|
|RICS IVO - TPP||RICS IVO - TPP||IRM 188.8.131.52, Written Responses to Letter 4883C, Letter 5071C, Letter 5447C, or Letter 5747C|
|RICS IVO - Unresolved Module Freeze Only||RICS-Unresolved Module Freeze Only||IRM 184.108.40.206.35.3.1, -R Freeze Phone Procedures For Accounts With IVO Involvement|
|RICS IVO - UP 147||RICS IVO - UP 147||IRM 220.127.116.11.1.2, Return Found/Not Processed|
|Scrambled SSN Cases||Scrambled SSN Cases||IRM 18.104.22.168.5, 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 22.214.171.124.9 (3), E- Freeze|
|ST Bal Due ASGNI is 35XX6YYY||ST Bal Due ASGNI||IRM 126.96.36.199.1, Account Actions on Referral/Redirects|
|Tax Court Cases||Tax Court Cases||IRM 188.8.131.52.10, Tax Court Cases|
|TC 150 - Different Year or Different SSN||TC 150- Diff Year or Diff SSN||IRM 184.108.40.206.2.3, 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 220.127.116.11.1, Call Transfers/Written Referrals|
|Underreporter/AUR||International Caller||IRM 18.104.22.168.56, Status of IMF Underreporter Cases|
|Underreporter/AUR||Resolving/Referring Cases||Copies of CP 2000, CP 2501, CP 2893 Letter||IRM 22.214.171.124.58, Copies of CP 2000, CP 2501, CP 2893 Letter|
|Unpostables (open 8 wks or more)||Unp (open 8 wks or more)||IRM 126.96.36.199.3, Responding to Taxpayer Inquiries on an Open Unpostable|
|USDA Estimated credit not credited||USDA Estim. cred. not credited||IRM 188.8.131.52.9.3, USDA Discrimination Settlement Payments|
|Victims of Terrorism Tax Relief Act of 2001||IRM 184.108.40.206.1.14.1, Killed in Terrorist Action/Killed in Action (KITA/KIA)|
|Withholding Tax Credit||Use the appropriate RICS/IVO referral type.||IRM 220.127.116.11.2.2, Withholding (W/H) Tax Credit|