- 21.3.10 Practitioner Priority Service (PPS)
- 220.127.116.11 Practitioner Priority Service (PPS) Overview
- 18.104.22.168 PPS Scope of Service
- 22.214.171.124.1 Types of Inquiries
- 126.96.36.199 Authentication and Disclosure Guidelines
- 188.8.131.52.1 Authorized Third Parties
- 184.108.40.206.1.1 Form 2848, Power of Attorney and Declaration of Representative
- 220.127.116.11.1.2 Form 8821, Tax Information Authorization
- 18.104.22.168.1.3 Form 8655, Reporting Agent Authorization
- 22.214.171.124.1.4 Third Party Designee
- 126.96.36.199.2 Preparer Tax Identification Number (PTIN)
- 188.8.131.52.3 Non-Authorized Third Parties
- 184.108.40.206.4 Obtaining Faxed Authorizations
- 220.127.116.11.5 Oral Disclosure Consent (ODC)
- 18.104.22.168.6 References for Various Authorizations
- 22.214.171.124 Telephone Procedures and Employee Identification
- 126.96.36.199.1 Allowable Topics for Telephone Discussion
- 188.8.131.52.2 PPS Telephone Calls
- 184.108.40.206.3 Inquiries, Responses and Time Frames
- 220.127.116.11.4 Transcript Requests
- 18.104.22.168.5 Transcript Request Messages
- 22.214.171.124.6 Commonly-Accessed Topics
- 126.96.36.199 Transfers and/or Referrals
- 188.8.131.52.1 Call Transfers/Written Referrals
- 184.108.40.206.2 Referrals Into PPS
- 220.127.116.11.3 Creating PPS/IDRS/AMS (Accounts Management Services) History Items
- 18.104.22.168 Fax Guidelines
- 22.214.171.124 Contact With Unauthorized Party
- 126.96.36.199 Reporting Practitioner Misconduct
- 188.8.131.52.1 PPS Employee Complaints
- 184.108.40.206 PPS and Taxpayer Advocate Service (TAS) Criteria
- 220.127.116.11 Emergency Procedures
Part 21. Customer Account Services
Chapter 3. Taxpayer Contacts
Section 10. Practitioner Priority Service (PPS)
September 13, 2016
(1) This transmits revised IRM 21.3.10, Taxpayer Contacts Practitioner Priority Service (PPS).
(1) IPU 16U0667 issued 04-01-2016 Editorial changes throughout.
(2) IRM 18.104.22.168(1) Note Added disclosure procedures when practitioner is calling on own account.
(3) IRM 22.214.171.124(3) Added Paragraph and IRM reference for practitioners located within a disaster area.
(4) IRM 126.96.36.199(5) Added Oral Disclosure Consent information.
(5) IRM 188.8.131.52(3) Removed sentence in the paragraph related to CPA/Attorney not having a PTIN.
(6) IRM 184.108.40.206.(4) Removed the Reminder to probe regarding purpose of call.
(7) IRM 220.127.116.11(5) Added Note to paragraph regarding that a request for any transcript is considered an account related issue.
(8) IRM 18.104.22.168(6) Removed IRM 22.214.171.124 reference regarding the definition of a practitioner.
(9) IPU 16U0667 issued 04-01-2016 IRM 126.96.36.199.1 Note Clarified EIN verification procedures.
(10) IPU 16U0980 issued 05-26-2016 IRM 188.8.131.52(2) Clarified the requirements to use PPS.
(11) IPU 16U0980 issued 05-26-2016 IRM 184.108.40.206.1 Note Clarified EIN verification procedures.
(12) IRM 220.127.116.11(4) Added additional information regarding Students and Law Graduates and provided link to Delegation Order 25-18.
(13) IRM 18.104.22.168(6) Clarified durable power of attorney.
(14) IRM 22.214.171.124.1.1(1) Added Caution regarding PTIN requirement for Unenrolled Return Preparer and Registered Tax Return Preparer.
(15) IRM 126.96.36.199.1.1(2) Removed paragraph regarding PTIN requirement and added Caution to paragraph 1.
(16) IRM 188.8.131.52.1.1(2) Formerly (2) Added information to request PTIN for Level H & I practitioners.
(17) IRM 21.310.3.1.2(2) Added toll free information if the caller is not a tax practitioner.
(18) IRM 184.108.40.206.1.2(3) and (4) Removed information regarding when a PTIN is required.
(19) IPU 16U0980 issued 05-26-2016 IRM 220.127.116.11.1.2(4) Clarified Reporting Agent instructions when Form 8821 is used.
(20) IRM 18.104.22.168.1.2(5) Renumbered to IRM 22.214.171.124.1.2(3) Added Reporting Agent and removed requirement to ask for PTIN from chart for Form 8821.
(21) IPU 16U0667 issued 04-01-2016 IRM 126.96.36.199.2(2) Clarified PTIN procedures.
(22) IRM 188.8.131.52.2(2) Removed PTIN information in the Note.
(23) IRM 184.108.40.206.2(3) Removed PTIN information, (4) and (5) renumbered to (3) and (4).
(24) IRM 220.127.116.11.2(5) Added disclosure procedures and IRM reference for 18.104.22.168.3.
(25) IPU 16U0980 issued 05-26-2016 IRM 22.214.171.124.2(5) Added information to assist practitioners with PTIN registration.
(26) IPU 16U0667 issued 04-01-2016 IRM 126.96.36.199.4(4) Reminder corrected time for routing to CAF.
(27) IPU 16U0980 issued 05-26-2016 IRM 188.8.131.52.5(2) Clarified history for ODC can be left on either IDRS or AMS.
(28) IRM 184.108.40.206(1) Added “on behalf of the taxpayer” to the sentence.
(29) IRM 220.127.116.11.3(10) Added IUP transfer number for Disaster Special Service line.
(30) IPU 16U0667 issued 04-01-2016 IRM 18.104.22.168.4(2) Moved Reminder from (3) to (2) and clarified account related issue.
(31) IRM 22.214.171.124.4.(5) Clarified fax cover sheet requirement.
(32) IRM 126.96.36.199.4(21) Added IRM references when TDS is not available.
(33) IPU 16U0980 issued 05-26-2016 IRM 188.8.131.52.4(17) Corrected IRM reference and IRM link.
(34) IPU 15U1578 issued 10-28-2015 IRM 184.108.40.206.4(20) Added Enterprise Electronic Fax, (EEFax) requirement for outgoing faxes.
(35) IPU 15U1578 issued 10-28-2015 IRM 220.127.116.11.4(22) Note Added EEFax requirements for outgoing faxes.
(36) IPU 15U1619 issued 11-05-2015 IRM 18.104.22.168.4(22) Note Revised EEFax requirements for outgoing faxes.
(37) IPU 16U0667 issued 04-01-2016 IRM 22.214.171.124.4(22) Clarified when a fax cover sheet is needed.
(38) IPU 16U0667 issued 04-01-2016 IRM 126.96.36.199(2) (a), (3)(b), (4) and (8) Added Infrastructure Upgrade Project (IUP) transfer numbers.
(39) IPU 16U0667 issued 04-01-2016 IRM 188.8.131.52(2) (d) Added additional information for updating history on account.
(40) IPU 16U0667 issued 04-01-2016 IRM 184.108.40.206(4) Added link to Correspondence Exam.
(41) IPU 16U0667 issued 04-01-2016 IRM 220.127.116.11.1(3) (a) thru (d) Added Infrastructure Upgrade Project (IUP) transfer numbers.
(42) IPU 16U0667 issued 04-01-2016 IRM 18.104.22.168.3(1) Added additional information for updating history on account.
(43) IPU 16U0980 issued 05-26-2016 IRM 22.214.171.124.3(1) Added Exception to third scenario.
(44) IRM 126.96.36.199.3(2) Corrected IRM reference for AMS.
James P. Clifford
Director, Accounts Management
Wage and Investment Division
Practitioner Priority Service (PPS) is a nationwide toll-free, account-related service for all tax practitioners. PPS serves tax practitioners as the first point of contact for assistance regarding account-related issues. There is no requirement for tax practitioners to use this service exclusively.
PPS is limited to tax practitioners (individuals and businesses) who provide tax advice, prepare income tax returns or act on the taxpayer’s behalf. This includes, but is not limited to, obtaining transcripts, preparing and filing documents, or corresponding and communicating with the IRS regarding the tax matter(s).
If a practitioner calls and they are located in a covered disaster area and maintains records for several taxpayers outside the disaster area, see IRM 188.8.131.52.30(2) and 184.108.40.206.37(3).
The primary method for a tax practitioner to contact the Service regarding client inquiries is through the PPS toll-free number. PPS toll-free incoming calls are routed to one of the designated PPS sites listed below according to the type of account inquiry.
Sites Type of Inquiry Brookhaven, NY Individual Master File (IMF) Memphis, TN Individual Master File (IMF) Philadelphia, PA Individual Master File (IMF) Buffalo, NY Individual Master File (IMF) Nashville, TN Individual Master File (IMF) Pittsburgh, PA Individual Master File (IMF) Cincinnati, OH Business Master File (BMF) Ogden, UT Business Master File (BMF) Oakland, CA Business Master File (BMF)
The PPS toll-free number is 1-866-860-4259. The lines are available to all tax practitioners with valid power of attorney declarations, tax information authorizations or third party designee authorizations. If the power of attorney or tax information authorization is not recorded on the Central Authorization File (CAF):
Valid documentation can be faxed to the toll-free assistor, or
The taxpayer may provide Oral Disclosure Consent (ODC) to disclose tax information to a tax practitioner in resolving an account-related issue. See IRM 220.127.116.11.2, Oral Disclosure Consent/Oral TIA, for more information.
The hours of service are weekdays, Monday - Friday, 7:00 a.m. to 7:00 p.m. local time, with the exception of Alaska and Hawaii, which follow Pacific Time.
PPS provides the following benefits to tax practitioners:
Improves overall consistency and quality of taxpayer service
Provides accessibility into the IRS systems
Reduces wait time for service
PPS will assist tax practitioners, as defined in IRM 18.104.22.168 , Practitioner Priority Service (PPS) Overview.
Circular 230 governs the practice of Attorneys, Certified Public Accountants, enrolled agents, and others before the IRS. This document also establishes the rules of engagement for all who represent taxpayers before the IRS. For more information, see Circular 230.
Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid PTIN before preparing returns.
Before assisting the practitioner, verify that the caller meets the qualifications stated in IRM 22.214.171.124 (2), Practitioner Priority Service (PPS) Overview, and is calling in regards to an account-related issue.
An account inquiry is a contact relating to a taxpayer's tax account or entity information dealing with the processing of tax returns and corrections of subsequent errors. Account-related issues may or may not be on an open account. You could have account-related issues with no open modules, such as a request for an address change or missing schedules; even some balance due accounts are not currently open on IDRS.
If a call is received via the PPS line and the caller is not a tax practitioner, inform the caller that you are unable to help and direct the caller to the appropriate toll-free number below or to one of the other resources available for customers. Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. local time (Alaska and Hawaii follow Pacific Time).
- IMF (800) 829–1040
- BMF (800) 829–4933
When responding to a third party who indicates that a third party authorization is on file, complete the appropriate research. Verify the tax practitioner has authorization for the tax form and period in question. See IRM 126.96.36.199, Authentication and Disclosure Guidelines, and the subsections that follow it for more information on third party authorization. See IRM 188.8.131.52.3, Non-Authorized Third Parties, when you are unable to verify authorization.
PPS provides a number of services to tax practitioners, for example:
Locating and applying payments
Explaining IRS communications, e.g., notices and letters
Providing general procedural guidance and time frames
Providing Form 1099 and Form W-2 information
Providing one of the self-help methods to obtain forms and/or publications
Resolving problems on taxpayer accounts
Providing transcripts of taxpayer accounts (including income verification) when the tax practitioner is calling in regards to an account-related issue
Verifying EINs verbally and/or in writing via fax or mail
Tax practitioners and/or reporting agents may use Form 8821, Tax Information Authorization, Form 2848, Power of Attorney and Declaration of Representative, orForm 8655, Reporting Agent Authorization, to validate/verify a taxpayer’s Employer Identification Number (EIN). EIN validation will be provided verbally and/or in writing via fax or mail by PPS assistors if the practitioner/reporting agent provides an authorization. If the authorization provides the taxpayer’s EIN, name and address, two of these three elements must match information on IDRS. If the EIN is not provided, the taxpayer’s name and complete address must match IDRS exactly before providing the EIN information. Additionally, all remaining fields must be complete on the authorization.
PPS toll-free customer service representatives (CSRs) resolve inquiries by taking the appropriate action and providing an accurate response. CSRs will limit the tax practitioner to no more than five (5) clients per call. CSRs will provide complete and accurate information and advise tax practitioners to provide their clients with the appropriate toll-free non-PPS customer service number.
Person(s) requesting tax account information on behalf of a taxpayer must have proper authorization in the form of a valid Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization. For other Third Party Designations, see IRM 184.108.40.206, What is a Third Party Authorization?, and IRM 220.127.116.11.2, Oral Disclosure Consent/Oral TIA (Paperless F8821). Research the applicable systems (e.g., CAF, IDRS, AMS) to verify that the authorization is on record.
See IRM 18.104.22.168.2, Authorized and Unauthorized Disclosures, for information on unauthorized disclosures. Note that Form 10848, Report of Inadvertent Disclosure of Tax and Privacy Act Information, has been replaced with the Situational Awareness Management Center's online form.
For additional information, see the following:
IRM 22.214.171.124, Third Party (POA/TIA/F706) Authentication
IRM 126.96.36.199.2, Oral Disclosure Consent/Oral TIA (Paperless F8821)
IRM 188.8.131.52, Other Third Party Inquiries
IRM 184.108.40.206, Mailing and Faxing Tax Account Information
IRM 11.3, Disclosure of Official Information
IRM 11.3.3, Disclosure to Designees and Practitioners
IRM 220.127.116.11, Deaf/Hard of Hearing (DHOH)Callers and TTY/TDD Equipment
Students and law graduates working in a Low Income Taxpayer Clinic, IRC§ 7526 or Student Tax Clinic Program (STCP) may represent taxpayers before the IRS under a special appearance authorization issued by the Director, Low Income Taxpayer Clinic Program Office. See IRM 18.104.22.168, Delegations of Authorities for Special Topics Activities, regarding Delegation Order 25-18, (Rev 2), for more information. A student or law graduate receiving a special appearance authorization may, subject to any limitations set forth in the authorization letter, fully represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848.
When tax practitioners state they are Unenrolled Return Preparers (Level H) or Registered Tax Return Preparers (Level I), see IRM 22.214.171.124.2, Preparer Tax Identification Number (PTIN).
Generally, a durable power of attorney does not provide the taxpayer’s TIN, address or identify specific tax matters. This document is signed by the taxpayer, as principal, by which an individual is appointed as attorney-in-fact to perform certain specified act(s) or kinds of act(s) on behalf of the principal. The attorney-in-fact is authorized to perform any or all acts the taxpayer can perform, including signing the Form 2848 on behalf of the taxpayer unless the taxpayer (as the principal) limits the authorized acts to a specific transaction or transactions. If a tax practitioner calls regarding a general or durable POA, follow these steps:
If the caller faxes a copy of a general or durable POA, provide the information requested. Faxed general or durable POAs are a one-time authorization to obtain information during the call. Do not send these to the CAF Function for processing. Treat as classified waste after the call is completed. Verify that the caller meets the qualifications stated in IRM 126.96.36.199 (2), Practitioner Priority Service (PPS) Overview.
If the caller requests the general or durable POA be made permanent on the CAF data base, have the caller fax you the general or durable POA with a completed (signed and dated) Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, naming himself/herself as the authorized third party. Forward the general or durable POA and the completed Form 2848 or Form 8821 to the CAF Function once the call is completed. Refer to IRM 188.8.131.52.3, Processing Sites (CAF Function).
A tax practitioner who represents or has been appointed by one spouse is entitled to receive or inspect the return and return information of that spouse even if the spouse filed a joint return and the other spouse has not authorized or appointed the tax practitioner to represent him or her. The tax practitioner cannot, however, resolve the tax problems of the spouse who did not authorize the tax practitioner to represent him or her.
The following subsections provide information on specific types of third party authorizations.
Form 2848, Power of Attorney and Declaration of Representative, includes Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Unenrolled Return Preparers, Registered Tax Return Preparers, Students /Law Graduates, CPAs and Enrolled Retirement Plan Agents.
Use the following chart when assisting callers authorized by Form 2848, Power of Attorney and Declaration of Representative:
IF AND THE FORM THEN The caller has a Form 2848 processed to CAF database or the caller is submitting Form 2848 via fax Indicates designation levels A, B, C, G, K, or R Assist the practitioner. The caller has a Form 2848 processed to CAF database or the caller is submitting Form 2848 via fax Indicates designation levels D, E, or F Apologize and refer the caller to the appropriate toll-free line. The caller has a Form 2848 processed to CAF database or the caller is submitting Form 2848 via fax Indicates designation level H (Unenrolled Return Preparer) or level I (Registered Tax Return Preparer)
Validate the preparer is eligible to represent the taxpayer by confirming that the practitioner has prepared and signed the return and the return is under Examination. See IRM 184.108.40.206.6 (5)(b) and (c), Unenrolled Return Preparer (Level H) Representative Research, Rejection and Processing, for more information.
Assist the practitioner if he/she is eligible.
Callers may also be advised to forward completed Forms 2848 to the CAF Function per state mapping guidelines in IRM 220.127.116.11.3, Processing Sites (CAF Function).
Form 8821, Tax Information Authorization, names an individual or a business entity as an appointee.
If the caller is directly assisting the taxpayer with an account related issue, assist the tax practitioner. However, if the caller is not a tax practitioner, refer the caller to:
IMF - (800) 829–1040 or
BMF - (800) 829–4933.
Use the following chart when assisting Reporting Agents authorized by Form 8821, Tax Information Authorization:
IF AND THEN The caller has a Form 8821 processed to the CAF database or is submitting Form 8821 via fax and is directly assisting the taxpayer with an account-related issue. The caller identifies himself/herself as a Reporting Agent and is the current Reporting Agent for the taxpayer, as verified by accessing CC RFINK Assist the Reporting Agent. The caller has a Form 8821 processed to the CAF database or is submitting Form 8821 via fax and is directly assisting the taxpayer with an account-related issue. The caller identifies himself/herself as a Reporting Agent but is not the current Reporting Agent for the taxpayer, as verified by accessing CC RFINK. Assist the Reporting Agent. The caller has a Form 8821 processed to the CAF database or is submitting Form 8821 via fax and is directly assisting the taxpayer with an account-related issue. The caller identifies himself/herself as a Reporting Agent but is not the current Reporting Agent for the taxpayer, as verified by accessing CC RFINK. Inform the caller that you are unable to help and direct the caller to the appropriate toll-free number:
IMF - (800) 829–1040
BMF - (800) 829–4933,
You may also refer the caller to one of the other resources available for customers.
If none of the exceptions per IRM 18.104.22.168.4, Obtaining Faxed Authorizations, apply, callers may also be advised to forward completed Forms 8821 to the CAF Function per state mapping guidelines in IRM 22.214.171.124.3, Processing Sites (CAF Function).
If the caller has a Form 8655, Reporting Agent Authorization, on file and processed to the Reporting Agents File (RAF) or is submitting Form 8655, Reporting Agent Authorization, via fax, assist the Reporting Agent regarding tax deposits and tax information filings to federal, state, and local governments. See IRM 21.3.9, Processing Reporting Agents File Authorizations.
Reporting Agents (RAs) may be granted authority by the taxpayer to obtain information pertaining to Form W-2 series and Form 1099 series information returns, including related civil penalties. See IRM 126.96.36.199, Authorizations - Form 8655, Reporting Agent Authorization, and IRM 188.8.131.52.1, Review of Form 8655, Reporting Agent Authorization.
The authorization for Form W-2 is made by entering a period no earlier than 2004 on line 18a of Form 8655.
The authorization for Form 1099 is made by entering a period no earlier than 2006 on line 18b of Form 8655.
To determine the periods for which the caller is authorized, view the Command Code (CC) RFINKL screen.
To determine if the faxed Form 8655 is valid, see IRM 184.108.40.206.1(2), Review of Forms 8655, Reporting Agents Authorization.
Refer to IRM 220.127.116.11, Call Closure Requirements, after assisting the practitioner.
Forms 8655 must be revision date May 2005 or later.
Callers may also be advised to forward completed Forms 8655 to the Ogden RAF Function.
Tax practitioners with checkbox authority may use the services of Practitioner Priority Services (PPS); however, third party designees (checkbox) may not negotiate on behalf of a taxpayer concerning a compliance issue. For additional information on the authority granted with a checkbox, refer to IRM 18.104.22.168.1, Third Party Designee Authentication.
A Preparer Tax Identification Number (PTIN) is a ninedigit number that begins with a "P" and the first digit is "0."
A PTIN is required if the individual prepares or assists in preparing tax returns for compensation.
If the Circular 230 representative indicates Level H (Unenrolled Return Preparer) or Level I-(Registered Tax Return Preparer) a PTIN is required. If a PTIN is provided, validate the preparer is eligible to represent the taxpayer by confirming that the practitioner has prepared and signed the return and the return is under Examination.
Practitioners may call requesting information on their own tax accounts when registering for a PTIN. CSR’s will assist the practitioner in obtaining the information needed to complete their registration after following established disclosure procedures. See IRM 22.214.171.124.3 , Required Taxpayer Authentication, for more information.
Do not refuse to speak with a practitioner when you are unable to verify authorization.
The IRS can still accept information from non-authorized third parties.
Refer to the following:
IRM 126.96.36.199, Third Party (POA/TIA/F706) Authentication;
IRM 188.8.131.52, Other Third Party Inquiries; and
IRM 184.108.40.206, Mailing and Faxing Tax Account Information.
If a Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or Form 8655, Reporting Agent Authorization, is not recorded on CAF, take the following steps:
Ask the tax practitioner to fax the authorization form(s) while on the call.
If the practitioner "CAN," provide your specific fax number.
If the practitioner "CANNOT" and cannot get the taxpayer on the telephone to give oral consent, advise the caller either to call the PPS line back when they have the authorization OR to fax the authorization form directly to the CAF/RAF Function. See IRM 220.127.116.11.3, Processing Sites (CAF Function), or IRM 21.3.9, Processing Reporting Agents File Authorizations.
Form 2848 may be used to authorize another third party to speak to a CSR if the box on 5a, Authorized Disclosure to Third Party, is checked. Accept the Form 8821 as valid and provide the requested tax information if the taxpayer signed the Form 2848 authorizing the representative to disclose to another third party. If the Form 2848 is not processed to the CAF database, the delegation authority is still valid if the Form 2848 is presented with the Form 8821. Accept these documents and provide the requested information if all the other essential elements are present, i.e., clear identification of the taxpayer, clear identification of the representative and appointee, and tax matters (see IRM 18.104.22.168.1 , Essential Elements for Form 2848 and Form 8821). For more information, see IRM 22.214.171.124, Third Party (POA/TIA/F706) Authentication, to determine if the caller/representative is an authorized third party.
Since January 2013, the authorization to disclose to third parties is present on CC CFINK. When you receive a call from a third party and Form 8821 is signed by the authorized representative rather than the taxpayer, CC CFINK research must be done to verify that the representative is authorized to disclose to third parties. If Form 2848 granting this authority is not recorded on CAF, the caller must submit a copy of the valid Form 2848 with Form 8821 before you are allowed to release any information. Refer to IRM 126.96.36.199, Facsimile Transmission of Tax Information, for more information on disclosure guidelines.
As of March 2, 2012, the CAF Function will not process Form 2848 if the submitted form is older than the October 2011 revision. If the third party faxes a prior revision, inform the third party that the Form 2848 submitted cannot be loaded to the CAF database and to resubmit using the October 2011 or later revision. However, you can provide assistance as long as all required essential elements are present on the Form 2848. You must follow the required authentication probes as outlined in IRM 188.8.131.52, Third Party (POA/TIA/F706) Authentication.
Send any Form 2848 or Form 8821 with CAF criteria that is received in PPS to CAF after assisting the caller, unless one of the following exceptions applies.
If line 4 of Form 2848 or Form 8821 is checked specific use or if the POA indicates the Form 2848 or Form 8821 has been sent to CAF within the last five days, treat the authorization as classified waste. Do not send to CAF. Refer to IRM 184.108.40.206.12, Specific Use Authorizations, for more information.
The taxpayer may provide verbal consent to disclose tax information to a tax practitioner in resolving federal tax-related matters.
Record the details of the oral disclosure consent (ODC) on IDRS (TXMOD) and/or AMS (Account Management Services) so that the ODC data is available for any subsequent calls on the same issue.
For more information on ODC documentation, see IRM 220.127.116.11.2, Oral Disclosure Consent/Oral TIA (Paperless F8821).
See below for information about various authorizations:
Form 2848 or Form 8821 -- IRM 18.104.22.168, Third Party (POA/TIA/F706) Authentication
Oral Disclosure Consent - Paperless Form 8821 -- IRM 22.214.171.124.2, Oral Disclosure Consent/Oral TIA (Paperless F8821)
IRS e-file Signature Authorization -- IRM 126.96.36.199, e-File PINs and Form 8453 (U.S. Individual Income Tax Transmittal for an IRS e-file Return)
Third Party Designee (checkbox) -- IRM 188.8.131.52.1, Third Party Designee Authentication
Form 8655, Reporting Agent Authorization, Payroll Services/Reporting Agent File (RFINK) -- IRM 184.108.40.206, Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization
Civil Penalty -- IRM 220.127.116.11.2, Civil Penalty Authorizations
Unenrolled Return Preparer (Designation code H or Level H) and Registered Tax Return Preparer (Designation code I or Level I) -- IRM 18.104.22.168.6, Unenrolled Return Preparer (Level H) and Registered Tax Return Preparer (Level I) Representative Research, Rejections, and Processing
Other third party requests (general information, accepting information, hearing-impaired, decedent, relative, balance due, minors) -- IRM 22.214.171.124, Other Third Party Inquiries
Per the Internal Revenue Service Restructuring and Reform Act of 1998, Section 3705, IRS employees are required to provide their:
Name and unique identification (ID) (badge) number or, if the IRS Homeland Security Presidential Directive-12 (HSPD-12) (Smart ID card) is issued, the ten digit personal identification (PID) during contact by telephone, in person, or in writing, and,
Telephone number on all correspondence
Refer to IRM 126.96.36.199, Call Closure Requirements, after assisting the practitioner.
Tax practitioners must limit their inquiries to account-related issues. Explain that technical (tax law) questions are not answered on the PPS line; however, you may provide general procedural guidance and time frame information. See IRM 188.8.131.52, Practitioner Priority Service PPS Overview, and IRM 184.108.40.206, Customer Service Representatives (CSR) Duties.
The procedures and authorities for PPS calls are the same as for all other toll-free calls unless otherwise addressed in this IRM.
Follow the steps below when answering a PPS telephone call:
Step Action 1
Provide your title (e.g., Mr., Mrs., Ms, Miss), last name, and ID/badge number, OR your first name or first initial, last name, and ID/badge number or, if the IRS HSPD-12 (Smart ID card) is issued, use your ten-digit PID.
2 Verify the tax practitioner:See IRM 220.127.116.11, Authentication and Disclosure Guidelines, for more information on third party authorization.
Meets criteria in IRM 18.104.22.168 (2), PPS Scope of Service
Is calling in regards to an account-related issue
Has authority for the tax form and period in question
3 If the inquiry does not involve an account-related issue, refer the caller to the appropriate toll-free number stated in IRM 22.214.171.124, PPS Scope of Service , or refer the caller to one of the other resources available for customers. 4 If necessary, refer calls per IRM 126.96.36.199.1, When to Prepare a Referral. 5 To close the call:
Ensure that all issues have been addressed and that the practitioner has an understanding of the actions taken or being taken.
Provide any educational information (e.g., forms or publications) requested by the practitioner either by ordering or providing the Internet address of where they can be obtained.
Conclude the call courteously and appropriately. Refer to IRM 188.8.131.52(11)(b), Communication Skills.
Follow PPS history items procedures and address STAUP, if necessary. See IRM 184.108.40.206.3, Creating PPS/IDRS/AMS (Accounts Management Services) History Items.
IRM 21.5.2 , Adjustment Guidelines
IRM 220.127.116.11, Communication Skills
IRM 18.104.22.168, Oral Statement Authority
IRM 22.214.171.124.2, Adjustments with Oral Statement
IRM 126.96.36.199.6.3, Increase in Oral Statement Ceiling
IRM 188.8.131.52.6.4, Oral Statement Ceiling Exceeded
IRM 184.108.40.206.10, Registered Domestic Partners and Community Property
IRM 220.127.116.11.5, W & I AM/ACS and SB/SE ACS Telephone Customer Satisfaction Survey
Send notification to the tax practitioner when a case is sent outside PPS for all types of inquiries, except when a "hold" is on an account. In this case, the area to which the case is sent will respond to the practitioner.
If the practitioner is seeking an adjustment and all of the required account information is provided by the practitioner during the call and the practitioner is authorized, then:
Provide an immediate verbal response.
Send a confirmation notice or letter. Advise caller that a letter or notice will be sent within three to four weeks.
For penalty abatement requests, and if the tax practitioner has Form 2848, Power of Attorney and Declaration of Representative, authorization, provide:
When a penalty abatement request exceeds the oral statement authority limits in IRM 18.104.22.168.1, Unsigned or Oral Requests for Penalty Relief, and the Reasonable Cause Assistant (RCA) indicates a signed, written statement is required, see IRM 22.214.171.124.6.4, Oral Statement Ceiling Exceeded. Advise the tax practitioner to fax you the signed, written statement by the end of the business day; provide your FAX number. If the required documentation is not received at the time of the call, prepare a Personal Inventory e-4442 (see IRM 126.96.36.199.2.1.1, Preparing an e-4442) or follow local site procedures.
For balance due account inquiries, first determine if the account is in Collection status 22 (ACS) or status 26 (RO). See the table below:
If the Balance Due Account... Then... Is in Collection status 22 or 26 Follow procedures in IRM 188.8.131.52.1, Call Transfers/Written Referrals. Is not in Collection status 22 or 26 Provide an immediate verbal response and address all balance due issues to ensure complete case resolution.
For IMF and BMF: If the practitioner has all financial information available, transfer the call per IRM 184.108.40.206.1, Call Transfers/Written Referrals.
For inquiries concerning "holds" on accounts, provide an immediate verbal response by following the procedures in IRM 220.127.116.11.8, Notice Suppression.
If the tax practitioner inquiry involves a payment tracer, see the table below:
If the payment… Then… Is located during the call Provide an immediate verbal response. Requires extensive research Refer to Hard Core Payment Tracer function. Follow steps in IRM 18.104.22.168.2, Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF). Advise the caller that more research is needed and that a response will be issued within 30-60 days.
For inquiries about a Form W-2/94X balance due, see the table below:
If the balance due is for a … Then… Form W-2/94X discrepancy that meets tolerance or oral authority criteria Provide an immediate verbal response. Form W-2/94X discrepancy that is subject to Combined Annual Wage Reporting (CAWR)/Federal Unemployment Tax Act (FUTA) procedures
Advise the tax practitioner to write to the address on the notice for a response, or
Provide the CAWR fax number so the tax practitioner can send the information directly to CAWR.
See also IRM 4.19.4, CAWR Reconciliation Balancing.
For tax law inquiries, see IRM 22.214.171.124, Customer Service Representatives (CSR) Duties, for new tax law procedures.
Transfer tax practitioners with Disaster questions/issues to the Special Service Line #92098 or IUP 1098.
For all other types of PPS inquiries, follow standard CSR procedures, unless otherwise instructed.
For further guidance regarding a specific issue that is not currently mentioned in IRM 126.96.36.199.1.4, Third Party Designee, or IRM 188.8.131.52.4, Obtaining Faxed Authorization, see IRM 184.108.40.206.12, Specific Use Authorizations.
There are two types of transcripts, external and internal:
External: These transcripts are available through a system accessible to the general public, such as account transcripts and return transcripts through TDS.
Internal: These transcripts are available only through a system to which the general public does not have access, for example, TXMOD, RTVUE, and IRPTR prints from IDRS.
Provide up to 10 transcripts per call to authorized tax practitioners calling in regards to an account-related issue. See IRM 220.127.116.11, Practitioner Priority Service (PPS) Overview.
There are several resources available for customers to obtain transcripts. If you receive a call from a practitioner who is not working on an account-related issue, refer the caller to the resources below:
Transcript Delivery System (TDS) - If the practitioner is registered for e-services and a Form 2848 or Form 8821 is recorded on the CAF database, the caller may use TDS.
If the caller is not registered for e-services, refer the practitioner to the Tax Professional page at http://www.irs.gov/taxpros.
Form 4506-T, Request for Transcript of Tax Return, or Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript.
Return and Income Verification Services (RAIVS) - Form 4506-T may be mailed or faxed to IRS following the instructions provided on the form via RAIVS, which is a free service and may take up to 15 days for receipt of transcripts via USPS.
Income Verification Express Services (IVES) - IVES is an expedited service with a $2.00 cost associated with each tax year requested. The IVES processing time frame is 65-72 hours after IRS receipt and these requests are sent electronically to the IVES participants via Secure Object Repository (SOR). To apply for IVES, the practitioner must register online through e-services and must also complete and submit Form 13803, Income Verification Express Service (IVES) Application. Refer to IRM 18.104.22.168, IVES Processing, for more information.
If the transcript is going to a third party named on line 5 of Form 4506-T, the requestor’s (i.e., the taxpayer’s) signature is valid for 120 days from the time the form was signed until the time IRS received the request. If the signature date exceeds the 120day limit and the information is to be mailed to a third party, the request will not be honored and the Form 4506-T will be returned to the taxpayer.
Transcripts designed for external use do not require sanitization. You may provide external use transcripts to any authorized requestor. Managerial approval is not required.
Transcripts designed for internal use require sanitization prior to providing them to a tax practitioner to ensure that no inappropriate disclosures are made. Electronically-sanitized transcripts must be provided in lieu of transcripts requiring manual sanitizing unless there is not one to meet the taxpayer's needs or the caller requests a specific type of transcript. If the caller requests more than one type of transcript, honor the caller’s request. Use the Quick Command Code Tool to sanitize the documents. When the "Sanitize" box is checked, the pages are sanitized for printing. Requests for internal transcripts should not be honored if the information is available using Transcript Delivery System (TDS). A cover letter is not required when using Enterprise Electronic Fax (EEFAX) for transcript requests since EEFAX automatically provides the cover sheet. However a fax cover sheet must be used when using a manual fax machine . These requests will be processed within three (3) business days. See IRM 22.214.171.124, Sanitizing IDRS Transcripts, for additional details.
You must review all transcripts thoroughly, including CC MFTRA and CC TXMOD. Managerial approval is not required. However, if you have any concerns, see your lead or manager prior to providing the transcripts to a tax practitioner.
If the caller requests a specific type of transcript (e.g., CC TXMODA, MFTRA, or ENMOD), provide the sanitized transcript.
Transcripts that are not electronically sanitized must be manually sanitized and photocopied prior to being released to a caller. Mail the photocopy and destroy the original as classified waste. You must delete any related data that is on the transaction code lines or that may be on the lines following the transactions. For additional guidance, see IRM 126.96.36.199, Mailing and Faxing Tax Account Information, and IRM 188.8.131.52, Sanitizing IDRS Transcripts.
You must provide all pages of the transcript, even if the page is blank. This is to ensure that the caller understands that all the requested information has been provided.
Requests for internal use transcripts are processed according to guidelines provided in IRM 184.108.40.206, Fulfilling Transcript Requests.
If the caller does not request a specific type of transcript, probe to determine the needs of the caller and the use for the transcript. If possible, provide any external use transcript that meets the caller's needs. If the information needed is found only on internal use transcript types, provide the transcript only after it has been properly sanitized.
If external users (e.g., tax practitioners, reporting agents) are registered with e-services and have access to the TDS, they may order their own transcripts for delivery online or to their mailboxes or secure object repositories (SOR). They may call PPS even though there is no need to do so. If the external user calls PPS, the PPS assistor may order transcripts and have them delivered to the external user's SOR. See IRM 220.127.116.11, Fulfilling Transcript Requests, for additional information, including alternate delivery methods if you cannot send the transcript to the caller’s SOR.
If an external user is registered with e-services but does not have access to Transcript Delivery System (TDS), the PPS assistor may order the transcripts and have them delivered to the external user's Secure Object Repository (SOR). See IRM 18.104.22.168, Fulfilling Transcript Requests, for additional information, including alternate delivery methods if you cannot send the transcript to the caller’s SOR.
External customers not registered with e-services may not have transcripts delivered to a SOR.
Provide the transcript only to authorized third parties. Refer to IRM 22.214.171.124, Fulfilling Transcript Requests, for information on full authority.
For cases in Automated Collection Service (ACS), Examination (Exam), or assigned to a revenue officer or revenue agent, provide transcripts to authorized tax practitioners regardless of the current account status. Address all non-ACS- (non-Collection)-related account issues before transferring to ACS. For further guidance, see IRM 126.96.36.199, Transfers and/or Referrals.
If the sole purpose of a call is to obtain the assessment statute expiration date (ASED) or collection statute expiration (CSED) date information only and the caller is not requesting any other account-related information, provide the ASED/CSED. However, if the caller requests the ASED/CSED information in writing, send Letter 1692C , Tax Account Information to Taxpayer, using the open paragraph to provide the current ASED/CSED information. Advise the caller that the ASED/CSED is subject to change should there be any changes to the account.
As of (date of telephone call), the following ASED/CSED information from the return for the above tax period(s) appears on our records. The ASED/CSED date is MM/DD/YYYY.
For more information, see IRM 188.8.131.52, Mailing and Faxing Tax Account Information.
For Identity Theft cases, see IRM 184.108.40.206.8, Transcripts and Identity Theft.
If the caller specifically requests an unsanitized transcript, or, if after receipt, calls back and wants to know what was blacked out from the transcript that was sent, advise the caller that information can be requested only through the Freedom of Information Act (FOIA). All FOIA requests must be filed with the Scanning Operation Office in Georgia; see IRM 220.127.116.11.1, Freedom of Information Act.
If the tax practitioner needs the transcript immediately, you must determine that it is a critical business need (e.g., close deadline, court case) and fax the transcript by close of business (COB). The use of Enterprise Electronic Fax (EEFAX), when available must be used in lieu of manual faxing. For more information, see IRM 18.104.22.168.5, Using Electronic Fax Services.
If Transcript Delivery System (TDS) is not available, see IRM 22.214.171.124.9.2(10) for IMF account and IRM 126.96.36.199.9.1(5) for BMF account resolution.
For other tax practitioner transcript requests (no critical business need), provide the transcript using normal procedures, i.e., TDS or letter. When using the TDS, advise the tax practitioner the system will make three fax attempts within 24 hours. If the TDS attempts fail, the transcripts will be mailed to the address of record by regular mail, which can take five to ten calendar days. See the table below:
If the request is for: Then: Ten or fewer modules, still active on IDRS Provide transcripts by fax (TDS) or letter within seven days. Ten or fewer modules in retention Provide transcripts by fax (TDS) or letter within two to four weeks. More than ten modules Provide up to 10 transcripts per call. Advise the caller Form 4506T and TDS are also available. Income verification for the past five years Provide transcripts by fax (TDS) or letter within seven days. Income verification for past ten years Provide transcripts by fax (TDS), if available. If not available, use IRPTR.
PPS assistors may fax transcripts to a business location after normal business hours. The use of Enterprise Electronic Fax (EEFAX), when available must be used in lieu of manual faxing and a cover sheet is not needed since EEFAX automatically provides the cover sheet. However a fax cover sheet must be used when using a manual fax machine. Do not show any taxpayer information on the cover sheet. There are no requirements to verify that the tax practitioner's employees are physically waiting at the fax machine at the time the fax is received. See IRM 188.8.131.52(11), Facsimile Transmission of Tax Information.
Effective January 1, 2015, IRS no longer provides transcript requests via Application 185, PPS Transcript Line.
The table below lists commonly-accessed topics and corresponding links or locations:
Topic Link/Location Penalty Handbook IRM 20.1 Freedom of Information Act IRM 11.3.13 Tax law IRM 184.108.40.206, Customer Service Representatives (CSR) Duties , for new tax law procedures. Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. local time (Alaska and Hawaii follow Pacific Time).
IMF Tax Law toll-free line: -(800)-829-1040
BMF Tax Law toll-free line: (800)-829-4933
Practice before IRS and POA
Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service
Pub 216, Conference and Practice Requirements
Pub 947, Practice Before the IRS and Power of Attorney
Form 8821, Tax Information Authorization Instructions for Form 8821 Form 2848, Power of Attorney and Declaration of Representative Instructions for Form 2848
If you are unable to resolve an inquiry on-line, prepare a Form e-4442/Form 4442 AMS (Account Management Services). See IRM 220.127.116.11, Referral Procedures. See IRM 18.104.22.168, Customer Service Representative (CSR) Duties, for tax law inquiry time frames. Advise the tax practitioner of the proposed response date.
For accounts assigned to Automated Collection System (ACS) and/or a Revenue Officer (RO), inform the caller that the case is assigned to ACS or an RO. Address all non-ACS- (non-Collection)-related account issues before transferring to ACS.
If the case is assigned to ACS or when the caller requests to be transferred to ACS, determine the BOD code on IDRS and transfer the caller to one of the following numbers:
- PPS to W&I IMF - #92074 or if you are a site with Infrastructure Upgrade Project (IUP) transfer to #1074.
- PPS to SB IMF or BMF - #92079 or if using IUP transfer to #1079.
For cases assigned to a RO, direct the caller to the telephone number listed on the notice.
If the caller does not want to be transferred, honor the caller's request and
- Only respond to transcript requests for an account related issue or balance due request.
- Stress the importance of contacting ACS and/or RO immediately to resolve the account.
- Provide the ACS toll-free number and hours of operation or give the caller the option of calling back through the PPS line and selecting ACS option. Or, provide the RO’s contact information for direct contact by the taxpayer.
To indicate the referral to ACS or to the RO, input a history on the earliest TXMOD period and/or AMS indicating the referral.
For cases assigned to Automated Underreporter (AUR) and/or the K-1 Matching program, manually transfer the call to AUR and provide the caller with the appropriate AUR toll-free telephone number listed below or give the caller the option of calling back in to the PPS line and selecting AUR.
Ask the caller for the campus address of the notice. The CP 2000 has the AUR site address on the front page top left hand corner. This will be one of the three SB/SE AUR sites: Brookhaven, Ogden or Philadelphia, or one of the four W&I sites: Andover, Atlanta, Austin or Fresno. The AUR toll-free telephone numbers are:
- Wage and Investment taxpayers - (800)-829-3009
- Small Business/Self Employed taxpayers --(800)-829-8310
Callers with SB/SE (IMF) notices and for whom the first two digits of the TC 922 DLN are 19, 28, or 29 will be transferred using #92346 or IUP transfer #1346. Callers with W&I (IMF) notices and for whom the first two digits of the TC 922 DLN are 07, 08, 18 or 89 will be transferred using #92246 or IUP #1846. These calls will then receive priority handling at the AUR sites.
For cases assigned to Correspondence Examination, refer to IRM 21.5.10-2AIMS Status Code-Guide Correspondence Exam to determine if case is assigned to Correspondence Exam before transferring the practitioner directly to Exam PPS. You may also give the caller the option of calling back in to the PPS line and selecting EXAM.. The transfer numbers are listed below:
For cases assigned to Field Examination, refer to IRM 21.5.10-1, AIMS Status Code Guide - Field Cases.
For cases assigned to TE/GE or if the caller requests to be transferred to TE/GE, transfer the caller to #92265 or IUP #1765.
If you receive a call from a Spanish-speaking individual and you are unable to complete Disclosure Authentication or to obtain oral disclosure consent due to the caller’s limited (or no) English language ability, transfer the caller to the Spanish gate. This follows the specialized product review group (SPRG) definition in IRM 22.214.171.124.1.12, Definition of Spanish Tax Law and Account Calls SPRG.
Transfer the caller only when you cannot be understood (by all parties) and you cannot understand all parties to obtain the required disclosure authentication or to answer the taxpayer’s/representative’s question.
If an individual is calling in a language other than Spanish and you cannot be understood (by all parties) and you cannot understand all parties to obtain the required disclosure authentication or to answer the taxpayer’s/representative's question, instruct the caller to call back with an interpreter. See IRM 126.96.36.199, Other Third Party Inquiries.
For calls or issues outside your level of authority, transfer the caller to the skilled agent group or the area responsible for the issue:
AM IMF PPS assistors transfer AM BMF PPS calls to #92187, or IUP #1187.
AM BMF PPS assistors transfer AM IMF PPS calls to #92186, or IUP #1186.
Requests to establish an EIN - refer caller to the EIN Online Assistant to obtain an EIN.
For more information on referrals, see:
IRM 188.8.131.52.1, When to Prepare a Referral,
IRM 184.108.40.206.2, How to Prepare a Referral,
IRM 220.127.116.11, Requests for Specific Employee,
IRM 18.104.22.168.4.11, IDRS/CFOL Not Available, or
IRM 22.214.171.124(10), Communication Skills, if the practitioner insists on speaking to a manager.
Some areas now accept live transfers. Other areas may be added at a later date.
All transfers require a history item. See IRM 126.96.36.199.3, Creating PPS/IDRS/AMS (Accounts Management Services) History Items.
To transfer a call:
- Press #92074 or IUP #1074 for W&I IMF ACS.
- Press #92079 or IUP #1079 for SB/SE IMF/BMF ACS.
- Press #92246 or IUP #1546 for W&I IMF AUR Form 1040 if the first two digits of the TC 922 DLN are 07, 08, 18 or 89.
-Press #92346 or IUP #1346 for SB/SE (IMF) AUR if the first two digits of the TC 922 DLN are 19, 28 or 29.
- Press #92327 or IUP #1827 for BMF AUR Form 1120.
Press #92186 or IUP #1186 for IMF AM PPS.
- Press #92187 or IUP #1187 for BMF AM PPS.
- Press #92265 or IUP #1765 for TE/GE.
Any telephone call not finalized by Close of Business (COB) becomes a written referral unless the caller prefers to call back. Make every attempt to complete the call prior to the end of your tour of duty (TOD). If you cannot resolve the caller’s issue before the end of your tour of duty, prepare Form 4442/ Form e-4442 that day.
See the table below for category, function, and program codes to establish a control base:
Category Code Function/Program Code Explanation for Time Usage PPPI 700-60040 PPS telephone calls or messages worked and closed the same day as received PPPI 700-60041 PPS Message Line duty (Memphis only) PPCR 700-60240 Form e-4442/4442 for Refund Inquiries PPCC 700-60240 Form e-4442/4442 for bal-due "Collection" cases PPCO 700-60240 Form e-4442/4442 on issues other than" Refund" or "Collection"
PPS does not maintain a paper inventory and, therefore, should not receive any correspondence from another area.
History items provide an audit trail for actions taken on a taxpayer's account. Use the table below to aid in creating CC IDRS history items. If the module is not active (i.e., no CC ENMOD or open CC TXMOD), input CC MFREQD to establish a history item. History items may also be placed on CC TXMOD and/or AMS.
If creating a history item for a… Then input… Paper transfer to another area via Form 4442 H,PPS2 and designated areaExample: H,PPS2EXAM Paper transfer to a PPS agent via Form 12953, Communication Control H,PPS and form numberExample: H,PPS12953 Telephone transfer to another area H,PPSX (for transfer), and area to which the call is transferred
Example: H, PPSXEXAM
Telephone referral to another area (providing telephone number to caller) PPSR (for referral), and area to which the call is referred Examples: H,PPSREXAM
Follow the procedures in IRM 188.8.131.52.2.1, IDRS History Items and Account Inquiry, and IRM 184.108.40.206.5(10), Account Management Services (AMS).
Facsimile transmissions (faxes) are considered correspondence and, therefore, are subject to Policy Statement P-21-3 (formerly P-6-12) requirements for timeliness and quality of correspondence under IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.
Faxes are worked in "received date order" using standard correspondence procedures. See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.
For faxes and messages received after 3:00 p.m., local time, the date of receipt is considered to be the following business day.
Faxes that are incomplete, illegible, or unusable in any way must be researched to the extent possible.
If the fax is still unusable, destroy as classified waste.
Fax copies of POA s, Forms 2848, and TIAs, Forms 8821, received in Practitioner Priority Service (PPS) to the appropriate CAF unit, (Memphis, Philadelphia, or Ogden) based on the state mapping in IRM 220.127.116.11.3, Processing Sites (CAF Function).
You must determine if a fax is solicited or unsolicited. To make this determination, check for an open control base. Solicited faxes have an open control base in AM; the fax should be associated with the case. Unsolicited faxes do not have an open AM control base.
If the unsolicited fax does not include either a POA ,Form 2848, or TIA, Form 8821, treat the fax as incoming correspondence, following the guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.
See the table below to handle unsolicited POA, Forms 2848, or TIA, Forms 8821, received by fax:
Step Action 1 Is correspondence attached to the unsolicited POA or TIA?
If yes, follow the procedures for handling unsolicited faxes in IRM 18.104.22.168 (8), Fax Guidelines.
If no, go to Step 2.
2 Forward to CAF for input.
If an unauthorized party answers a call back, ask to speak to the authorized person of record. Follow the telephone contact procedures in IRM 22.214.171.124.2, PPS Telephone Calls.
If the authorized person is unavailable, do not provide account information. You can accept information and answer only general questions.
Update IDRS by opening and closing a control base with the activity code CB/UNAUTH.
A caller may allege that a practitioner has violated the standards of practice before the IRS.
Encourage the person making the complaint to submit a written complaint. If the practitioner is a tax return preparer, the complaint should be made on Form 14157, Complaint: Tax Return Preparer. If the practitioner is not a tax return preparer, the complaint should include the items listed in paragraph (3) below and be sent to the Office of Professional Responsibility (OPR). Explain that the written complaint assists in investigating the misconduct.
Advise the complainant to include the following information in the complaint:
Name, address, and telephone number of the complainant
Name and address of the practitioner
Type of practitioner, e.g., Attorney, CPA, Enrolled Agent
A summary of the suspected/alleged misconduct that provides as much detail as possible regarding the conduct in question and why the complaint is being filed
A complaint for OPR to investigate may be:
Faxed to (202) 317-6338, or,
Office of Professional Responsibility
SE:OPR, Room 7238
1111 Constitution Ave. NW
Washington, DC 20224
If the practitioner is a tax return preparer, refer the taxpayer to Form 14157, Complaint: Tax Return Preparer. If the taxpayer is alleging that the preparer filed a return or altered a return without the taxpayer's consent, also advise the taxpayer to complete Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit.
A caller may be unwilling to provide a written statement for reasons such as fear of reprisal, a lack of proficiency in English, or poor health.
If a caller seems unwilling to write a complaint, remind the caller that a written statement is very helpful. Then, if the caller is determined not to provide a statement:
Ask the caller for the information listed on the Form 14157, Complaint: Tax Return Preparer.
Inform the caller that this information will be directed to the proper IRS personnel for further evaluation.
Request a final time that the caller write directly to the OPR, even if this cannot be done immediately.
You may receive "informant" calls from practitioners who wish to "report" or "turn in" other practitioners whom they suspect of having "poor practices." For more information, refer to IRM 126.96.36.199, Informant Contacts.
Consult your Practitioner Priority Service PPS manager about the information obtained during the telephone call.
Once the information is determined credible, prepare and send a written report (Form 8484, Report of Suspected Practitioner Misconduct) to the OPR. See paragraph (4) above for the OPR address.
In rare cases, a PPS employee may suspect that a practitioner has violated standards of practice in the practitioner's use of PPS.
These cases may include situations in which practitioners:
Knowingly give false information to a PPS assistor regarding an account
Attempt to influence a PPS CSR through false accusations or promises of an improper benefit
Consult a PPS manager before reporting the case to OPR.
If a PPS case meets Taxpayer Advocate Service (TAS) criteria and you are unable to resolve the issue within 24 hours (or to take steps within 24 hours to begin resolving), prepare Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), via AMS (or Form 911 if AMS is not available) and refer to TAS. See IRM 188.8.131.52, Taxpayer Advocate Service (TAS) Guidelines, for complete information on TAS criteria and Accounts Management guidelines.
Refer to IRM 184.108.40.206, Safety and Security Overview. This IRM provides employee guidance on the following:
IRM 220.127.116.11.1, Personal Safety
IRM 18.104.22.168.2, Bribery Attempts
IRM 22.214.171.124.3, Assault/Threat Incidents/Abusive Practitioners
IRM 126.96.36.199.4, Reporting Assault/Threat Incidents
IRM 188.8.131.52.5, Written Assault/Threat Reports
IRM 184.108.40.206.6, Significant Incidents
IRM 220.127.116.11.7, Bomb Threats
IRM 18.104.22.168.8, Suspicious Packages and Letters
IRM 22.214.171.124.9, Other Incidents to Report to TIGTA