TSO consists of four segments:

TSO provides help via telephone and electronic mail received from the issuer/employer community regarding the filing of information returns, and actions needed to participate in the electronic filing program. Inquiries relate to the preparation and submission of electronic files, resolution of electronic filing error conditions, questions regarding the IR Application for TCC, and supporting programs. TSO assistors don’t provide a legal opinion or position, and don’t answer individual tax law inquiries. See IRM 21.3.11.1.4, Technical Services Operation Scope of Inquiry.

Supported forms and programs are:

Users of the IRS Information Return Program include, but are not limited to, the following:

The E-Help Support System (EHSS) provides a holistic view of a customer's contact history with the EPSS Help Desks. Each contact with the customer is documented in EHSS as an Interaction/Incident. An Interaction/Incident is the electronic version of a customer's contact. If the Interaction/Incident is still open and the customer is providing/requesting additional information on the same issue, document and update the activities section of the Interaction/Incident.

The assistors create Interactions/Incidents to record the customer information, problem details, and resolution of the issue.

TSO is guided by the following legal and regulatory authorities in relation to the Information Return Program:

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

All employees complete duties in accordance with Policy Statement 1-236 (Rev. 1), Fairness and Integrity in Enforcement Selection. Refer to IRM 1.2, Servicewide Policies and Authorities.

All assignments are executed in accordance with the Taxpayer Bill of Rights as listed in IRC 7803(a)(3).

The Director of EPSS is responsible for supporting customer-valued e-solutions for Service-wide electronic products and services.

The TSO Operation Chief is responsible for serving as a focal point for electronic information return processing.

TSO is responsible for preserving the privacy and security of taxpayer data received through the FIRE System. All employees must be aware of all requirements pertaining to transmitter/filer and taxpayer data as described in IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

TSO scope is to direct customers to the resources they need to address their issue(s) and does not include providing detailed or complex responses. The areas discussed in (2) through (5) below are beyond the level of service and are considered Out-of-Scope (OOS).

Tax form and schedule preparation defined as:

Tax planning defined as a request as to whether one course of action is favored over another.

Legal opinions are not provided; however, assistors can refer callers to the applicable law or revenue procedure number as documented in instructions and publications. Use of Lexus-Nexus is Out-of-Scope and would indicate a highly complex tax issue. See (5)

Highly complex tax issues are inquiries requiring analysis and interpretation to achieve inquiry resolution.

Probe to determine the customer’s topic of inquiry. Below are a few examples:

Assistors should determine and advise customer of their options for obtaining the information requested. Provide essential elements of information on tax law topics and guide customers to resources available for self-help. Below are some examples of essential elements of information:

EPSS manages the TSO, CSS using the following reviews and certifications.

Annual EHSS Knowledge Management Article Certification - Knowledge Management articles used to ensure consistent and accurate customer responses are housed in the E-Help Support System (EHSS); and scheduled for annual certification by the assigned Program Management analyst.

Assistor Certification - New employees are certified by their manager as ready to respond to customer inquiries correctly and completely. During the on-the-job training (OJT) managers must certify students can perform satisfactorily prior to release from OJT.

EPSS Program Management Letter - The Program Letter is prepared on an annual basis by the Operation Support (OS) staff. It covers all expectations and aspects of the telephone program, such as, forecasting and staffing requirements, call demand forecasts, level of service (LOS), average handle time (AHT). Joint Operations Center (JOC) reports are used to monitor the telephone program in conjunction with E-Workforce Management which facilitates resource management and adherence.

Quality Measure - Is based on five principles, Customer Accuracy, Procedural Accuracy, Regulatory Accuracy, Professionalism, and Timeliness. Quality review goals include frequency, method of sampling and annual performance targets which are communicated via the EPSS Program Management Letter. Reviews are performed with the use of Contact Recording (CR) and Embedded Quality (EQ).

The following program controls are used to oversee the TSO CSS to ensure the information employees use to respond to customer contacts is accurate and current.

EPSS Communications and Review Process - The communications are used to convey a variety of topics, unexpected system issues, technical, procedural and administrative issues. Subject Matter Experts (SMEs), within each Operation have been identified to review the communications to ensure readability and overall quality.

EPSS IRM Review - IRM authors and coordinators control requests for IRM reviews to the Operations. This complies with the requirements in IRM 1.11.9.3.1, Requesting Employee Feedback.

Publication Review - Publication authors and coordinators control requests for Publication reviews to the Operations.

EHSS Solutions - Solutions also known as Knowledge Management Articles provide guidance for assistors to resolve customers’ issues and provide quality customer service. The Operation Support Program Management analyst provides quality control for managing the content of the solution database and assists with the continuous certification of the content.

The following definitions are used in this IRM.

the following acronyms are used in this IRM.

The following lists the primary sources of guidance used by the TSO CSS to provide consistent, accurate and professional responses to customers’ questions.

The Office of Disclosure administers the provisions of IRC 6103, Confidentiality and Disclosure of Tax Returns and Return Information. All IRS employees are responsible for ensuring taxpayer confidentiality is protected, and tax records are properly safeguarded and disclosed only as provided by law.

TSO employees must take measures to prevent the unauthorized disclosure of information. When giving information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to authorized third parties. Follow the authentication/authorization guidelines in IRM 21.3.11.7, Authentication and Authorization Guidelines.

Answering machines and voice mail are frequently used when communicating with taxpayers, representatives, and other IRS employees. These systems are not secure and must not be used to transmit sensitive information, including tax information, except as provided in IRM 10.5.1.6.7.2 , Answering Machine or Voicemail.

Privacy, Governmental Liaison and Disclosure has developed rules to deal with disclosures of Sensitive but Unclassified (SBU) information (including Personally Identifiable Information (PII) and tax information) when using cell phones or other cordless devices. Refer to IRM 10.5, Privacy and Information Protection.

IRM 21.2.3, Transcripts,provides information regarding the Services policy to cease faxing taxpayer transcripts.

Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, can be found in IRM 11.3.1, Introduction to Disclosure. Additionally, Disclosure has a resource page on IRS Source, under “Technical Tools.” The Disclosure and Privacy Knowledge Base Site offers information on multiple topics, including who can access tax data, through the “Access and Authorization” link. If you still have disclosure questions after reviewing the information on this site, consult with your lead or manager. Disclosure has a Help Desk, and the number can be found under “Disclosure Basics and Contacts,” “Contact Disclosure.”

Employees must report any inadvertent disclosure of sensitive information, whether it be electronically, verbally or in hardcopy form, or the loss or theft of an IT asset or ‘Bring Your Own Device’ (BYOD) Asset, within one hour by filling out the appropriate form located on IRS Source under "Incident Reporting" "Data Protection" tab. This link takes you to the Report Losses, Thefts or Disclosure page at https://portal.ds.irsnet.gov/sites/vl003/lists/reportlossestheftsdisclosures/landingview.aspx. Also refer to IRM 10.5.4, Privacy and Information Protection, Incident Management Program.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers in resolving tax problems not resolved through normal channels, or who believe an IRS system or procedure isn’t working as it should. Criteria that qualify taxpayers for TAS assistance include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC 7803(c), Congress established the Office of the Taxpayer Advocate (referred to as TAS) and its functions within the IRS to assist these taxpayers. The Case Advocate will conduct an independent review of actions taken or need to be taken to resolve the problems taxpayers are experiencing.

Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

Refer taxpayers to the Taxpayer Advocate Service 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 these "same day" cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures.

An IRS employee should make a referral to TAS if the employee receives a taxpayer contact and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief or required by the IRM.

The following types of cases should not be referred to TAS:

Privacy and Information Protection was established to address the increase in identity theft and data loss trends and the need for an IRS authority on policy, procedure, roles, and governance policy. Identity theft is a crime where someone unlawfully possesses, transfers, or uses another’s identifying information in connection with an unlawful activity. Information can include but is not limited to a Social Security Number (SSN), birth date, address, bank account Information, and tax records.

If you receive a call from a taxpayer who has received a suspicious, bogus, or phishing email claiming to be from the IRS, advise the taxpayer to send (forward) the email to the electronic mailbox, phishing@irs.gov. The IRS does not:

See IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, and IRM 25.23, Identity Protection and Victim Assistance, for additional information. Also visit the Disclosure and Privacy Knowledge Base Site for additional information at https://portal.ds.irsnet.gov/sites/vl003/pages/default.aspx.

The following is a list of publications used by TSO to provide general information and self-help tools related to the filing of information returns. The list is not all inclusive.

The following lists instructions, forms, and other reference material TSO may refer the customer to provide general information and self-help tools related to the filing of information returns. The list is not all inclusive.

The assistors have a set of predefined solutions available in E-Help Support System (EHSS) when responding to customer inquiries. For example, Underreporter, recreate a notice, or procedural issue.

Selecting the appropriate solution relative to the customer's issue will ensure the customer receives a complete and accurate response to their inquiry.

EPSS Communications are email messages sent to individual assistors in an effort to improve communications between the e-help Desk sites, TSO, EPSS Headquarters, and national office business analysts. EPSS Communications provide information regarding new and/or revised solutions, site closures, and other pertinent information. Programming changes to EHSS or other systems/applications supported by EPSS may also be communicated this way.

Organization, Function, and Program (OFP) codes are recorded in TAPS/SETR, "Total Automated Personnel System/Single Entry Time Reporting" , to identify work IRS employees perform daily. Time must be reported under the appropriate OFP codes for tracking and budget purposes. For a complete list of codes see the TSO OFP Code Desk Guide located on the EPSS SERP Portal.

The routing of calls to TSO is managed using the UCCE soft telephone system via the Intelligent Contact Management (ICM). This system provides for call routing capabilities, including queuing, reporting, and toll-free service.

At the start of a shift, users must sign onto the CTIOS soft telephone system using both their telephone and desktop computer. The user will not be able to login to take calls using just their telephone – they must login using the CTIOS Desktop.

The user will need the following information to login:

Select the "Ready Button" ; if it is not selected the system will default to "Idle" with no Reason Code. See IRM 21.3.11.5.1.1, Reason Codes for Idle.

Calls are automatically routed to the next available assistor.

When the call has been completed, the telephone will be placed in "Wrap Up" . Whenever possible, all work should be completed before a call is released. If extra time is needed at the end of a call, use "Wrap-up" while finishing the work before taking another call. Select "Ready" when the call is finished.

At the end of a shift, log out of the system using the "Logout Button" this will log you out of the IUP-ER CTIOS.

The way a call is handled either enhances or damages the reputation of the organization. It is vital each call be managed professionally and efficiently.

Customers expect timely, accurate and professional service. The tips below will help you establish a positive relationship with the customer.

Employees may bring personal cell phones into the workplace, but they are only to be used during breaks, lunchtime, and prior to or after an employee’s official tour of duty. Employees will not interrupt their calls and conversations with taxpayers, third parties, and or other IRS employees to take an incoming call on their personal cell phones. This also includes incoming and outgoing phone media such as text messages, and emails. All personal cell phones must be silenced to avoid distractions and disturbances during working hours.

EPSS values customer feedback as a means of achieving customer satisfaction. If the customer complains it is EPSS’ policy to answer the complaint and solve the customer’s problem within 48 hours whenever possible. Always apologize for any IRS error.

Professionalism and courtesy in dealing with internal and external customers are essential competencies. Customers must be treated with courtesy regardless of the source of the contact (i.e., phone, email, etc.). EPSS desires to build a reputation as a knowledgeable and customer-focused organization.

If a customer asks to speak to a manager, follow the instructions below.

All complaints regardless of the source or issue need to be elevated to your lead’s Provider Group. Your lead will work with the manager to address the complaint. Ensure the customer’s name, address, telephone number, and specifics of the complaint are documented in the Interaction/Incident. Submit the information to your manager for appropriate action.

The TSO assistor is the first point of contact for customer issues. These assistors are in direct contact with the customer and interact with support groups, as necessary. TSO assistors handle all issues within the scope of their training and authority. They are responsible for documenting Interactions in a detailed and complete manner in EHSS. Typical issues deal with electronic filing, file format, and procedural questions.

For complex issues create an Interaction and elevate it to the CSS Lead Provider Group. The CSS Lead Provider Group will follow up with the customer (within the same day or next business day) to ensure the issue has been resolved to the customer's satisfaction.

If an assistor is handling a call regarding one application, but the customer has a question handled on another application, refer to IRM 3.42.7.14.6.1, Transferring Calls and Interactions/Incidents. Open an Interaction and refer to IRM 3.42.7.14.6.2.1, Interaction/Incident Transfer Basics. If your only action is transferring the call an Interaction is not necessary.

If a customer reaches TSO incorrectly, open an Interaction and provide the referral listed in KM000243, EPSS and Unsupported Product Contact Information.

Assistor should create an Interaction and escalate to appropriate CSS Lead Provider Group, FS Lead Provider Group, or IFS Lead Provider Group.

If a customer asks to speak to a manager in another application, advise the customer you cannot transfer to a direct extension. Offer to give the manager a written message. See IRM 21.3.11.5.3, Customer Complaints and Comments.

When a customer asks to speak to another front-line assistor, ask if the call is expected, or if you may help. If the taxpayer indicates the call is expected, advise you will take a message and deliver it to the assistor.

CSS receives inquiries via telephone and email.

When receiving inquiries through the telephone take the following actions:

You may receive inquiries through the EHSS email system. When responding to the inquiry perform the following actions:

When providing an answer, cite the appropriate reference that supports the answer provided (e.g., publications, form instructions, IRMs, etc.). Citing an appropriate reference while speaking to the customer ensures the information/answer provided is accurate. Additionally, by confirming the reference, we are educating the customer. In some instances, a reference may not be required. A reference is not necessary when you cannot answer the customer's question(s) and must refer or transfer a call without providing a response.

Questions relating to the following forms should be referred as follows:

To address calls related to other unsupported products not listed above see Knowledge Management Article (Solution) KM000243, EPSS and Unsupported Product Contact Information.

A third-party authorization is a signed document and/or an oral statement made by a taxpayer granting specific authorities to a third-party. Third-party authorizations include: Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, Oral Disclosure Consent (ODC), a non-written tax information authorization, or third-party designee (also known as Check-box authority).

The previous sections are targeted at products and services supported by CSS. However, you should refer to the following IRM sections for complete guidance on "Authentication and Authorization" .

Although Interactions vary in complexity, the same basic process is used to create all Interactions. From the EHSS Home page, use the "Open New Interactions" menu selection located under the "Service Desk" . Most CSS Interactions created from incoming telephone calls will have "TSO" in the contact field because CSS customers do not have contact information in External Customer Data Store (ECDS) or Transmitter Control Base.

Record Interaction details by following procedures in IRM 3.42.7.6, Interaction Details.

If an assistor creates an Interaction and needs further guidance or is directed to a different provider group, the assistor will escalate the Interaction. See IRM 3.42.7.9, Escalate an Interaction.

If you receive an inquiry about a common problem, the Interactions can be related to the open Incident (if one exists). See IRM 3.42.7.9.1, Relate Interactions.

E-Help Support System (EHSS) has an email module which houses customer initiated emails. This method allows TSO to expand its channels of communications. Email allows for response management, which directs and tracks emails from arrival through response, and includes intelligent routing and service-level management and reporting. See IRM 3.42.7.12.2, Email Function, for complete information about handling email Interactions in EHSS. IRS does not initiate emails to collect personal data, etc.

The FIRE System is how transmitters send information returns electronically to the IRS. It is an internet-based system. The address is https://fire.irs.gov FIRE Production System or https://fire.test.irs.gov to connect to the FIRE Test System.

The advantages of filing electronically are:

If customers question whether they are required to file electronically, probe to determine the type of forms they are filing. Then provide them with an appropriate source to the information, such as a link to the:

If they have 250 or more, they are required to file them electronically unless they are granted a waiver with Form 8508, Request for Waiver from Filing Information Returns Electronically, from the electronic filing requirement. Callers requesting information for Form 1042-S, Form 8027, or Form 8955-SSA should be directed to FIRE Support.

If they have less than 250 and it is prior to February 28 (February 29 if a leap year), they can do one of the following:

If the customer decides to buy software, explain procedures to apply for a Transmitter Control Code (TCC). The Information Returns (IR) Application for Transmitter Control Code (TCC) located on the FIRE webpage must be used to apply for a TCC. Advise the customer a transmitter must have an EIN to receive a TCC. Social Security Numbers (SSN) are not accepted when applying for a TCC to file returns electronically.

If they have 250 or more forms or it is after February 28 (February 29 if a leap year),

Issuers and Transmitters are required to use the Information Returns (IR) Application for Transmitter Control Code (TCC) to request an original or additional TCC via IRS.gov. Effective August 1, 2022, Form 4419, Revise Existing Transmitter Control Code (TCC) is obsolete.

The Information Returns Application for Transmitter Control Code, also referred to as IR TCC or IR Application for TCC, is an on-line application housed within the External Systems Access Management (ESAM) platform accessible to the external customer via the Registered User Portal (RUP). The IR Application for TCC replaces the FIRE Fill-in Form 4419 and the paper Form 4419. The IR Application for TCC will allow one application per EIN. The application allows for assignment of multiple (approved) TCCs to a single EIN. The IR Application provides improved system security with strengthened authentication and authorization processes and improved the TCC application process with automation and better reporting tools.

The IR Application for TCC will issue a 5-digit alpha/numeric TCC to support the FIRE System, and downstream processes.

Refer to Publication 1220 and Information Returns (IR) Application for Transmitter Control Code (TCC) for guidelines on requesting and maintaining a TCC.

It is important TCC information is current. If the customer is asking how they can update their Form 4419, advise the customer they must go to the IR Application for TCC on IRS.gov to create a new application if they haven’t already. If the customer asks what will happen to their existing TCC, advise them their TCC will remain valid for use until August 1, 2023. After that date, any FIRE TCC that does not have a completed IR Application for TCC will be deleted and will not be available for e-file. Beginning September 24, 2022, the customer can access the IR Application for TCC to submit their application and update their information. When the application is complete, the customer’s existing TCC(s) will be added to the new application and there will be no interruption to their ability to electronically file. If they already have an IR TCC Application, advise them they can make updates themselves on-line and they no longer can submit a paper Form 4419 request.

TCCs remain active if files are transmitted through the FIRE System. If a TCC is not used for two consecutive years, a letter is issued and if no activity in the third year the TCC will be deleted.

This section provides information about the handling of calls received pertaining to Notice CP 2000.

Generally, the calls TSO receives about the CP 2000 notices are from an employer or issuer that filed duplicate Forms 1099 or Forms W-2, Wage and Tax Statement. The notice could also be issued because an employer or issuer overstated the gross income of an employee or payee on an information return. Refer the caller to Understanding Your CP 2000 on IRS.gov.

CP Notices 541 - 546 and CP 2000 are commonly referred to as "C" notices or underreporting notices because they relate to IRC IRC 3406(a)(1)(C). TSO employees are not trained to answer questions about CP Notices 541 - 546. Advise the customer to respond to the notice.

When calls about CP 2000 notices are received, the assistor must verify the type of notice and the number of payees/employees involved.

The computer assistants must refer to IRM 3.42.9.15, Underreporter Inquiries, for procedures.

This section provides guidelines for identifying and resolving inquiries concerning Computer Paragraph (CP) Notice CP 2100 and Notice CP 2100A.

Notice CP 2100 and Notice CP 2100A calls are the largest volume of inquiries TSO receives during a typical year. The notices are commonly referred to as "B" notices because they relate to IRC 3406(a)(1)(A) and (B). This code section requires issuers to withhold a percent of certain payments they make to recipients of Form 1099. This is called backup withholding. See Publication 1281, Backup Withholding on Missing and Incorrect Name/TINs (Including Instructions for Reading Tape Cartridges and CD/DVD Formats).

Filers of a Form 1099 (subject to backup withholding) can receive notification from the IRS that they have filed forms with incorrect payee names and Taxpayer Identification Numbers (TINs) or have filed forms with missing payee TINs.

There are two seasons for mailing of these notices; September - October and April. The largest mailing is the September - October time frame.

The notice contains a one-page letter and a listing of the payee names identified by the IRS as having a Possible Payee Name/TIN Discrepancy. TSO assists the customer in determining the correct action to take in response to the notice.

If 50 or fewer error documents are reported on the listing, a Notice CP 2100A is issued. If more than 50 error documents are reported, a Notice CP 2100 is issued. If there are 250 or more errors, the issuers are issued a CD/DVD.

Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs, (including instructions for reading CD/DVD formats) is your source of information for responses to questions about Notices CP 2100/CP 2100A.

Calls are received in TSO about the mis-classification or proper worker classification of individuals for employment tax purposes. When employers call because they received a notice from the IRS stating they treated an employee as a non-employee, the customer must follow the instructions in the notice and in Publication 15, (Circular E), Employer's Tax Guide, to help explain the actions required. You may also refer the customer to Publication 4341, Information Guide for Employers Filing Form 941 or Form 944 - Frequently Asked Questions about the Reclassification of Workers as Employees.

Employers may also qualify for relief from payment of employment taxes under Section 530 of the Revenue Act of 1978. Refer customer to Publication 1976, Do You Qualify for Relief Under Section 530?

Announcement 2012-45 provides information about the Voluntary Classification Settlement Program (VCSP). This program provides an opportunity for taxpayers to reclassify workers as employees with partial relief from employment taxes if certain requirements are met.

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS to individuals who are required for U.S. tax purposes to have a U.S. Taxpayer Identification Number but who do not have, and are not eligible to obtain, a SSN.

Advise individuals to file Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an IRS Individual Taxpayer Identification Number (ITIN).

The ITIN is for federal tax purposes only. It does not entitle individuals to Social Security benefits and does not change their immigration status or their right to work in the United States.

If a customer is questioning where to report a payment made to someone who provides an ITIN, certain actions must be taken. The issuer is required to use certain presumption rules to determine the following:

Advise the customer to follow the detailed information in the General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G), and Publication 1281, Backup Withholding for Missing Incorrect Name/TIN(s), when answering these questions.