4.19.19 Campus Examination Telephone Contacts

Manual Transmittal

December 07, 2018

Purpose

(1) This transmits revised IRM 4.19.19, Liability Determination, Campus Examination Telephone Contacts.

Scope

This IRM contains information on procedures and administrative matters relative to Campus Examination telephone contacts.

Material Changes

(1) IRM 4.19.19.1 , Program Scope and Objectives, updated policy owner in paragraph 4 and program owner in paragraph 5.

(2) IRM 4.19.19.2.1 , Authentication , IPU 18U0364 issued 02-27-2018 to delete link to IRM 21.1.3.2.4, and added the questions to 4.19.19.2.1, Authentication.

(3) IRM 4.19.19.2.1 , Authentication , IPU 18U0877 issued 5-31-2018 to move note from below paragraph 5 to below paragraph and correcting link in paragraph 3.

(4) IRM 4.19.19.2.3 , Controlling the Call, IPU 18U0439 issued 03-12-2018 to move instructions for requesting to speak to a manager from CEAS Action Notes to make number (15) in Controlling call.

(5) IRM 4.19.19.2.3 , Controlling the Call , IPU 18U0509 issued 03-21-2018 to update (15) Editorial , the word “and” replaced with “an”.

(6) IRM 4.19.19.2.3 , Controlling the Call , IPU 18U1186 issued 08-22-2018 to add procedures for managerial call backs.

(7) IRM 4.19.19.2.3 , Controlling the Call, IPU 18U1384 issued 10-29-2018 to add note to paragraph 2.

(8) IRM 4.19.19.2.3.1 , Communicating Taxpayers’ Rights When They Disagree With the Examiner’s Determination, IPU 18U1186 issued 08-22-2018 to add subsection for procedures for call backs.

(9) IRM 4.19.19.2.3.1 , Communicating Taxpayers’ Rights When They Disagree With the Examiner’s Determination, IPU 18U1412 issued 11-01-2018 to update and add table to paragraph 2 to clarify the procedures for managerial call back.

(10) IRM 4.19.19.4.1 ,Action Notes, IPU 18U0439 issued 03-12-2018 to remove instruction number (4) to Controlling call.

(11) IRM 4.19.19.5.1 , Transfers In , deleted paragraphs 2,2a,2b and 3 because transfer PINS do not apply to Exam transfers from Accounts Management.

(12) IRM 4.19.19.5.2 , Transfers Out , updated table to remove Aspect transfer numbers.

(13) IRM 4.19.19.5.2 , Transfer Out, IPU 18U0405 issued 03-06-2018 to add procedures for calls received for Field and/or Area Offices.

(14) IRM 4.19.19.5.2 , Transfer Out , IPU 18U0496 issued 03-20-2018 to add (3) (Table, last two columns) Adding new IUP transfer numbers.

(15) IRM 4.19.19.5.2 , Transfer Out, IPU 18U0694 issued 04-23-2018 to remove (3) pound signs from IUP numbers in the transfer table and correcting ACS column, Balance Due (non status 22) IUP numbers.

(16) IRM 4.19.19.5.2 ,Transfers Out, IPU 18U0859 issued 05-24-2018 to correct Table (AUR) link for Status of Individual Master File (IMF) Underreported Cases.

(17) IRM 4.19.19.5.2 , Transfers Out , IPU 18U1463 issued 11-16-2018 to add note to recommend taxpayers use IRS.gov to complete Online Payment Agreement.

(18) IRM 4.19.19.6 , Self-Assign General , updated paragraph 2b to delete Schedule A audits to reflect the instructions in IRM 4.19.13.10.8, Repetitive Audits and updated paragraph 6 to add information regarding self-assign reports.

(19) IRM 4.19.19.6 , Self-Assign General, IPU 18U0183 issued 01-26-2018 for updating (2b) changed link on repetitive audits to a campus IRM.

(20) IRM 4.19.19.6.1 ,Self-Assign Procedures, IPU 18U0518 issued 03-22-2018 to add 3(d) new project code to list of project code exclusions for self-assign.

(21) IRM 4.19.19.7 , E-fax Procedures, deleted reference to documents not being saved electronically in CEAS due to capacity concerns in paragraph 1.

(22) IRM 4.19.19.8 , Practitioner Priority Services (PPS), updated Application numbers in paragraph 2, hours of service in paragraph 3 and Prompt number in paragraph 4.

(23) IRM 4.19.19.10 , Identity Theft , IPU 18U0877 issued 05-31-2018 to correct link due to 4.19.13 being renumbered.

(24) IRM 4.19.19.10 , Identity Theft, IPU 18U1114 issued 07-30-2018 to correct link in paragraph 2.

(25) IRM 4.19.19.11, Shared Responsibility Payment , clarified letter description in the second “then” box.

(26) IRM 4.19.19.12, Contact Recording , clarified instructions for using Verint Agent Initiated Monitoring in paragraph 2a.

(27) IRM 4.19.19.14 , Over the Phone Interpreter Service (OPI) , removed instructions for using Aspect to contact OPI.

(28) IRM 4.19.19.14 , Over the Phone Interpreter Service (OPI), IPU 18U0865 issued 05-25-2018 to add instructions for OPI when using the new IUP telephone system.

(29) IRM 4.19.19.14 , Over the Phone Interpreter Service (OPI), IPU 18U1061 issued 07-16-2018 to update wording to previous instructions for OPI.

(30) IRM 4.19.19.14 , Over the Phone Interpreter Service (OPI), IPU 18U1285 issued 10-02-2018 to add note to transfer Spanish speaking taxpayers to the Spanish line.

(31) IRM 4.19.19.14, Over the Phone Interpreter Service (OPI), IPU 18U1320 issued 10-11-2018 to update transfer number for SBSE and clarified when to use OPI.

(32) IRM 4.19.19.16 , Other Contact Information, IPU 18U0141 issued 01-18-2018 to edit paragraph (2) to correct mail address for the Philadelphia Exam Operation.

(33) IRM 4.19.19.16 , Other Contact Information, IPU 18U0171 issued 01-24-2018 to correct format paragraph (2) for Philadelphia Exam.

(34) Reviewed and updated IRM references and links and made editorial changes throughout this IRM.

Effect on Other Documents

IRM 4.19.19, Telephone Contacts, dated 12-12-2017, is superseded. The following IRM Procedural Updates (IPUs), issued from January 1,2018 through November 16, 2018, have been incorporated into this IRM: IPU18U0141, IPU18U0171, IPU18U0183, IPU18U0364, IPU18U0405, IPU18U0439, IPU18U0496, IPU 18U0509, IPU18U0518, IPU18U0694, IPU18U0859, IPU 18U0865, IPU18U0877, IPU18U1061, IPU 18U1114, IPU18U1186, IPU18U1285, IPU 18U1320, IPU 18U1384, IPU 18U1412, and IPU18U1463.

Audience

This IRM is intended for use by both Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE) Campus Examination (Exam).

Effective Date

(01-01-2019)

Michael C. Beebe
Director, Return Integrity & Compliance Services (RICS)
Wage and Investment Division

Program Scope and Objectives

  1. Purpose - This section provides guidance to Correspondence Examination Technicians (CET) responsible for answering the telephones. It contains procedures on how to properly: answer the phone, authenticate the caller, take control of the call, and transfer misrouted calls. Examination employees must provide the best possible service to the public, demonstrate integrity, fairness, and efficiency during all interactions with taxpayers. (See Policy Statement P-1-236, Fairness and Integrity in Enforcement Selection.)

  2. Scope - This IRM contains specific information relative to answering Campus Examination telephone calls.

  3. Audience - This IRM is intended for use by all Wage & Investment (W&I) and Small Business/Self-Employed (SB/SE) Campus Examination Employees that answer taxpayer calls.

  4. Policy Owner - The policy information contained in this IRM is owned by the Director of Return Integrity and Compliance Services (RICS).

  5. Program Owner - W&I and SB/SE Headquarter Analysts are responsible for the administration of and updates to the content.

  6. Primary Stakeholders

    • W&I

    • SB/SE

  7. Contact Information - To recommend changes or make any other suggestions for this IRM section send an e-mail to the IRM author or utilize the SERP Feedback Application.

Background

  1. This IRM provides guidance on answering telephone calls received in campus exam. Tax return information is confidential and can only be disclosed to the taxpayer or an authorized representative. All IRS employees are required to protect the taxpayer’s confidentiality. It’s extremely important for Correspondence Examination Technicians to understand and maintain the taxpayer’s privacy rights to prevent disclosure to an unauthorized person. Exam employees are responsible for assisting taxpayers, representatives, and other third party contacts when answering telephone calls. They must perform taxpayer authentication and confirm the caller is an authorized person before disclosing any tax return information.

Authority

  1. Exam utilizes the Internal Revenue Code, Regulations, Policy Statements, and Correspondence Examination Policy and Procedures. The IRM has links to the appropriate sources as necessary.

Responsibilities

  1. The Director, Return Integrity & Compliance Services, is the executive responsible for providing policy and guidance for campus examination employees while ensuring adherence to procedures and enforcing the law with fairness and integrity to all.

  2. The Director, Refundable Credits Examination Operations, reports to the Director, Return Integrity & Compliance Services, and is responsible for oversight of the campus operations.

  3. The Program Manager is responsible for monitoring operational performance.

  4. The Supervisory Financial Technician is responsible for ensuring employees adhere to policy and procedures while enforcing the law with fairness and integrity to all.

  5. The employees must provide the best possible service to the public and enforce the law with fairness and integrity to all.

Program Management and Review

  1. PAS analysts and managers use IRM 4.19.19, Campus Examination Telephone Contacts , Quality Job Aid - Exam Phones, and IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support , during their review of exam telephone calls. Exam Phones is defined as any call received on the Examination toll-free lines through the telephone system. Additionally, Exam Phones includes outgoing calls and will be included by managers in their review.

Program Controls

  1. Exam Phones is a separate product line review in EQRS/NQRS and is reviewed within the Embedded Quality System. Exam Phones is reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received on the Exam Toll-free lines.

  2. Examination Campus Quality (CQ) Analysts perform complete, consistent, accurate reviews of Compliance telephone calls. They also perform follow-up actions after the taxpayer hangs up. CQ Phone Quality Analysts review the entire call to identify actions taken. They ensure that appropriate actions are annotated in the work papers and actions taken clearly support the conclusion of the call. CQ Phones Quality analysts complete National Quality Review System (NQRS) Data Collection Instruments (DCI) for each call reviewed. NQRS reviews provide a basis for defect analysis and reporting error trends.

  3. Examination Campus Quality Phone Specialized Product Review Groups (SPRG) will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System.

Acronyms

  1. Most of the acronyms used by Examination can be located on the acronym database at Acronym Database.

  2. The following table lists some acronyms used in Exam that are not on the Reference Net Acronym Database.

    Acronym Definition
    BLP Batch Leveraging Processing
    CCS Campus Case Selection
    CDCC Child and Dependent Care Credit
    CQ Campus Quality
    EQTS Exam Quality and Technical Support
    RCPPM Refundable Credit Policy and Program Management

Related Resources

  1. Examination Employees are responsible for researching and utilizing information contained in all reference materials. Other IRM chapters provide information on single topics that pertain to more than one functional group. The following table provides links to some of the most commonly used research resources. For information on other IRMs refer to IRM Numerical Index .

    Reference Link
    IRM Part 3, Submission Processing http://publish.no.irs.gov/pubsys/irm/indp03.htm
    IRM Part 4, Examining Process http://publish.no.irs.gov/pubsys/irm/indp04.htm
    IRM Part 10, Security, Privacy and Assurance http://publish.no.irs.gov/pubsys/irm/indp10.htm
    IRM Part 11, Communications and Liaison http://publish.no.irs.gov/pubsys/irm/indp11.htm
    IRM Part 21, Customer Account Services http://publish.no.irs.gov/pubsys/irm/indp21.htm
    Part 25, Special Topics http://publish.no.irs.gov/pubsys/irm/indp25.htm

Answering Telephone Calls

  1. Examination employees will provide quality customer assistance by:

    1. Identifying the customer’s issue and resolving it to the extent possible;

    2. Providing accurate and complete information;

    3. Maintaining professional courtesy;

    4. Controlling the direction of the contact;

    5. Taking ownership of the call; and

    6. Making sure that at the end of the call the taxpayer understands why they are being examined and what they need to do next.

  2. Exam Employees must identify themselves at the start of a call by name and badge number. Employees must use their 10-digit Smart ID Badge Number when communicating with taxpayers. Refer to IRM 21.1.1.4, Communication Skills, for more information.

  3. Immediately request the taxpayer’s social security number (SSN) and tax years(s) then initiate the disclosure/authentication process. You must confirm the caller’s identity prior to disclosing any account information.

Authentication

  1. IDRS provides various interfaces (Account Management Services (AMS), Integrated Automation Technologies, (IAT), and Quick Pads) that allow users of multiple IRS systems to view history and comments from other systems and access a variety of case processing tools. These tools can be used to effectively research or update taxpayer accounts.

  2. The IAT Disclosure tool is required for completing the disclosure and taxpayer authentication during calls. Updates to taxpayer contact information during calls will also be completed using the IAT Disclosure tool (Refer to IRM 4.19.13.2.2, Integrated Automation Technologies (IAT) Tools.)

    Exception:

    The IAT Disclosure tool may not provide correct verifying information for taxpayers claiming identity theft or marked with identity theft indicators. Using the tool is not required once that is identified.

  3. Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. You must confirm the caller’s identity. It may be necessary to ask if the caller is an individual (IMF) taxpayer (primary or secondary), a business (BMF) taxpayer (sole proprietor, partner, or corporate officer), or an authorized third party.

    Note:

    For third party contacts refer to IRM 4.19.13.8, Power of Attorney and Other Third Party Authorizations, Do not proceed with authentication probes if the caller is an unauthorized third party. If the caller has information to provide on the taxpayer’s behalf, you may accept the information but, do NOT input an address change on master file.

  4. Verify the following:

    1. Taxpayer Identification Number (e.g., SSN, ITIN, EIN)

    2. Name as it appears on the return, including spouse’s name on joint filing

    3. Current address including city, state and zip code

    4. Date of Birth

  5. If the caller is unable to pass the disclosure requirements, additional authentication is required. Verify two or more additional items from the list below.

    • The filing status on the return being examined

    • The spouse’s date of birth

    • The child’s/children date(s) of birth

    • The amount of income reported on the last return

    • The amount of tax due on the last return

    • The name of the employer shown on the taxpayer’s Form W-2

    • The name of the financial institutions from the taxpayer’s Form 1099-INT or Form 1099-DIV

    • The number of exemptions claimed on the last return or the return being examined

    • The name of the preparer

    • The expected refund amount unless computed by the IRS

    • Any other verifiable items from the return/account information

Researching the Taxpayer’s Account

  1. Check the PBC (Primary Business Code) number on Correspondence Examination Automation Support (CEAS) or IDRS Command Code AMDISA to make sure W&I calls are handled by W&I employees and Small Business/ Self Employed (SB/SE) calls are handled by SB/SE employees. Refer to IRM 4.19.19.5, Transfers, for call transfer procedures.

  2. Check AIMS Status on CEAS or AMDISA to review the status of the taxpayer’s case. See Document 6209, IRS Processing Codes and Information, for AIMS Status Code information.

  3. Verify the taxpayer’s phone number on IDRS for all account related calls in which disclosure verification has occurred. Add or update phone numbers on IDRS and specify the type of number, i.e., home, cell, etc. Include any revised or new phone number(s) in CEAS notes. If IDRS is currently unavailable, perform follow-up action when the system is available.

Controlling the Call

  1. To control the direction of the call, keep focused on resolution of the taxpayer’s issues.

    1. Ask probing questions to determine the reason for the call.

    2. Target the caller’s question.

    3. Get the necessary facts.

    4. Avoid or limit non-case related topics, such as weather, sports, etc.

    5. Ensure the caller understands the unagreed issues under examination. Determine if they qualify for the questionable issues. The discussion may result in the caller agreeing they do not qualify for the questionable issues.

    6. If CEAS notes indicate the taxpayer has called repeatedly asking the same questions, acknowledge the previous calls and information provided and ask if the taxpayer has any new information or questions on this call.

  2. Make every attempt to satisfy the taxpayer’s questions. Give accurate and complete assistance. Use CEAS, IDRS, or Servicewide Electronic Research Program (SERP) to provide the best resolution possible. Thoroughly research all the information on CEAS including a review of previous CEAS notes, Form 4700, Examination Workpapers, and case history.

  3. Provide the caller with all information needed to resolve their examination and move the case towards closure.

  4. Explain the next steps and the expected timeframes to reduce unnecessary call backs. (See IRM 4.19.10.1.5.2, Standard Suspense Periods for Correspondence Examination).

  5. Use appropriate hold procedures.

    1. Only place the caller on hold if researching information that is not readily available, including seeking assistance from your manager or lead.

    2. Provide a reason, ask for permission, wait for response, explain the delay, and thank the taxpayer for holding.

    3. Avoid office distractions to reduce hold time.

    4. Advise the taxpayer of the anticipated hold time.

    5. Do not leave taxpayers on hold for an extended time (5 minutes or longer) without checking back to advise them you need additional time.

    6. Do not mute calls when research is being conducted; place the caller on hold or continue speaking.

  6. Solicit an agreement from the taxpayer if it appears that they do not qualify for items in question. If the taxpayer has received a report (Form 4549 or Form 4549-EZ, Income Tax Examination Changes), ask them to sign and return the report and any applicable waivers they may have received. If they fax the signed agreement directly to you, refer to IRM 4.19.19.6, Self-Assign General, to self-assign the case. For faxed signature procedures refer to IRM 4.19.13.10.3, Fax Signatures.

  7. Do not share opinions with the taxpayer about the actions or determinations of other IRS employees or campuses.

  8. Make sure the taxpayer understands the acceptability of documentation received can only be made by the employee reviewing the case.

  9. Do not tell the taxpayer to contact their congressional representative if they disagree with the tax laws.

  10. Employees are expected to avoid creating CEAS action notes by taking ownership of the call and addressing the taxpayer’s questions.

  11. At the end of each call, the employee will ask the taxpayer if they have any questions about what was discussed during the call, except in the following instances:

    1. The taxpayer indicates they do not have any questions about what was discussed during the call.

    2. The caller is ONLY requesting a fax number, address, how to make a payment, or other general questions.

    3. Speaking with a power of attorney or tax preparer.

    4. No functional information was discussed and the taxpayer was just transferred to another function.

    5. All issues are resolved. The employee is required to only state that the case is being closed and ask if the taxpayer has any questions.

    6. In the event of a system outage only and general guidance is given.

  12. If a taxpayer indicates a pending hardship or if there are indications the taxpayer meets TAS criteria, complete Form 911, Request for Taxpayer Advocate Service Assistance, if resolution cannot be initiated within 24 hours. (Refer to IRM 4.19.13.24, Taxpayer Advocate Service(TAS).)

  13. Document the pertinent information on CEAS while in talk or on hold mode. All phone contacts must be notated in the case work papers when the case is currently assigned on CEAS to the examiner receiving or making the call. If the case is not assigned to the phone assistor, notate the call in CEAS notes. This allows all employees access to the case information if the taxpayer writes or calls back. (See IRM 4.19.19.4, CEAS Notes.)

  14. Use the appropriate length of wrap time based on the complexity of the issue. Do not use wrap time to document CEAS notes. The following are instances when wrap time would be appropriate to use, but rarely occur:

    1. Taxpayer is abusive and the examiner terminates the call.

    2. Taxpayer states they cannot remain on the phone.

    3. Unusually lengthy documentation is required for the call.

  15. If the taxpayer insists on speaking to a manager refer to IRM 4.19.19.2.3.1, Communicating Taxpayers’ Rights When They Disagree with the Examiner’s Determination.

  16. Advise taxpayer that someone will return their call within 5 business days and input a CEAS action note. When the taxpayer requests an immediate return call, the assistor will document specific timeframes and the best contact phone number using a CEAS action note.

Communicating Taxpayers’ Rights When They Disagree with the Examiner’s Determination
  1. As IRS employees, we will explain and protect taxpayer rights throughout the taxpayer’s contact with us and make every attempt to resolve the issues in question.

  2. Once a determination is made based on information the taxpayer provided to substantiate issues in question and the taxpayer disagrees:

    • Make every attempt to resolve the issues and ensure the taxpayer understands of the determination made by thoroughly explaining how it was reached, and why the taxpayer does not qualify for deductions and/or credits as claimed on their return.

    • If they still do not agree, refer the taxpayer to Pub 3498-A ,The Examination Process (Audits by Mail) Step 3 Resolving Disputes, for detailed information on his/her options and,

    • If the taxpayer requests an informal call with the manager, the manager of the examiner that made the determination based on the documentation provided will make the call back.

      Note:

      Please do not refer live calls to your manager.


      Take the following steps.

     

    • Inform the taxpayer that you will refer their request to the manager for an informal conference call back and they can expect a call from the manager within five business days.

    • If the case will be updated to Status 24 (pre 90 day) within 14 days, grant up to a 10 business day extension.

    • If the case is in Status 24 (90 day), explain the time for the conference does not extend the time to petition Tax Court. We cannot extend the time to petition Tax Court beyond xx/xx/xxxx (Petition Date).

    • Document the taxpayer’s request for an informal conference call back with the manager, any pertinent information regarding their disagreement received during the call, best time for the callback, and the taxpayer’s phone number using the process below in the procedures for managerial call back table.

      If Then
      You did not make the determination
      • Input a CEAS action note to notify the assigned group of the managerial call back request.

      • The assigned RGS contact will reassign to the RGS group of the examiner or to the examiner that made the tax determination for the managerial call back.

      You made the determination
      • Document the workpapers with the taxpayers’ request for the call back.

      • Review the case to ensure issues and determinations are clearly documented in the workpapers.

      • Notify your manager of the request for managerial call back request via CEAS action note.

      • Deliver the case to your manager to make the call back.

    • The manager will review the case, contact the taxpayer, take and/or coordinate necessary follow-up actions on the case with the examiner, and input a CEAS action note or non-action note, as warranted.

    • The examiner or an employee of the group that made the determine will update the workpapers with the results of the call and final determination.

Answering Calls When Systems Are Unavailable

  1. Phone calls may be received when systems are unavailable. Periodically we experience system outages affecting CEAS, IDRS, and/or Accounts Management System (AMS). In most circumstances, the system(s) is down for a short period of time. You are required to take calls and provide assistance to ensure all calls are handled consistently. Always attempt to address and/or resolve the issue(s) with available resources. Even with limited system access, the employee may be able to answer general questions.

  2. Use the table below to assist the taxpayer when systems are unavailable.

    If Then
    IDRS is down: (AMS and IAT tools will not be available) Research CEAS and available CFOL command codes. Input CEAS note.
    AMS is down: Research IDRS and CEAS. Input CEAS note.
    CEAS is down: Research IDRS and AMS or IAT
    CEAS and IDRS are down:
    1. Secure the taxpayer’s TIN.

    2. Advise the taxpayer, "We are unable to access all of the information on your account due to system issues. However, I may be able to assist you. What is the nature of your call?"

    3. Make manual notes of call for input to CEAS when available per IRM 4.19.19.4, CEAS Notes.

CEAS Notes

  1. Examination employees are required to write professional CEAS notes. Examiners must input clear and concise annotations and avoid inappropriate content not relevant to the facts and circumstances of the case.

    1. The information discussed must be clearly stated and not merely indicate the taxpayer called.

    2. Do not make personal observations.

    3. Input CEAS notes to all open related years for the same taxpayer to insure the same information is shared.

    4. CEAS notes are required to be input immediately. If CEAS is unavailable, all notes are required to be completed by close of business the day the system comes back up and/or when the employee returns to duty.

    5. CEAS notes will include any new telephone numbers provided by the taxpayer during the call and updated on IDRS.

    6. Phone calls are not required to be input as an IDRS history item unless instructed by special program procedures or campus specifications.

CEAS Action Notes

  1. A CEAS action note is the summary of a call or a referral that requires immediate action.

  2. Employees are expected to avoid creating a CEAS action note by taking ownership of the case and addressing the taxpayer’s questions.

  3. Do not input a CEAS action note on closed or archived CEAS records with Hold Code "X" .

  4. If the address is updated on Master File and the new address does not match the CEAS address, the assigned campus must be notified using an action note. This does not apply to accounts that are closed or archived on CEAS and have Hold Code X.

CEAS Non-Action Note

  1. A CEAS non-action note is the summary of a call or a referral that does not require a timely follow up action. In most instances, issues such as disclosure completed general work procedures and comments, will not be recorded in a CEAS note.

    1. Calls received on open Examination cases that do not require follow-up action.

  2. Listed below are some situations where non-action notes are appropriate. This list is not all inclusive:

    1. Request for general Examination information.

    2. Solicitation of documentation on a potential audit reconsideration case (Status 90).

    3. Request for fax number.

    4. Explanation of forms the taxpayer received to be completed.

    5. Receipt and processing of Form 2848, Power of Attorney and Declaration of Representative.

    6. When the taxpayer requests a future return call, i.e., after their case is reviewed; include the best time to call and the contact phone number to reach the taxpayer.

    7. Updates to taxpayer contact information.

Transfers

  1. This subsection describes procedures for transferring calls out and receiving transferred calls into Correspondence Examination.

Transfers In

  1. Accounts Management (AM) and Campus Compliance functions can transfer taxpayer calls to Examination that meet the following criteria:

    1. Accounts with an open audit identified by an Exam Freeze Code (-L), AIMS Status Code is between 10 and 57, and an unreversed TC 420 or TC 424 is on the module.

    2. Accounts with an open Exam control base indicating there is an open audit reconsideration case.

    3. For more information see IRM 21.5.10.5, W&I Accounts Management Call Transfers to Exam, and IRM 21.5.10-2, AIMS Status Code Guide - Campus Cases.

Transfers Out

  1. There will be times when you need to transfer the call to another area for resolution. Follow the guidelines in this section to properly route the call to the correct area.

  2. Prior to transferring any call from the Exam toll-free line, the assistor must:

    1. Ensure all examination issues in your BOD are addressed before transferring to another BOD.

      Note:

      When transferring calls from one Examination Organization to another all examination issues will not be addressed prior to the transfer.

    2. Tell the taxpayer they are being transferred, provide the telephone number and, if applicable, what topic to request after the transfer.

  3. Use the transfer table below to determine the correct transfer number. If you receive a call for a Field or Area Office tell the taxpayer to call the number on the letter. Calls cannot be transferred to those offices.

    To when issue is use Infrastructure Upgrade Project (IUP)
    transfer number
    Hours Of Operation
    Monday-Friday
    Phone Number To Provide
    AM Toll-Free line Tax Law 1001

    Note:

    Transfers are allowed during the filing season only. (For more information see IRM 21.1.1.3,Customer Service Representation (CSR) Duties.)


    7:00 a.m - 7:00 p.m.
    Your Local Time
    1-800-829-1040
    AM Toll-Free line Account Issues (Refunds, Injured Spouse, Penalty and Interest explanation and any Account adjustments other than Exam issues.) 1020 English
    1021 Spanish

    7:00 a.m - 7:00 p.m.
    Your Local Time
    1-800-829-1040
    ACS Balance Due (non status 22) 1010 English )
    1011 Spanish

    7:00 a.m - 7:00 p.m.
    Your Local Time
    1-800-829-0922

    Note:

    If the taxpayer requests an installment agreement recommend that they complete an Online Payment Agreement (OPA) at IRS.gov if they have internet access.

    ACS Balance Due (status 22) 1080 W&I English
    1071 W&I Spanish
    1085 SB/SE English
    1076 SB/SE Spanish
    8:00 a.m.-8:00 p.m. Your Local Time
    N/A
    8:00 a.m.-8:00 p.m. Your Local Time
    N/A
    1-800-829-7650 (W&I)
    1-800-829-3903 (SB/SE)
    1-800-829-0922

    Note:

    If the taxpayer requests an installment agreement recommend that they complete an Online Payment Agreement (OPA) at IRS.gov ig they have internet access.

    AUR All cases with a TC 922 DLN on the account refer to IRM 21.3.1.5.52(2) Status of Individual Master File (IMF) Underreporter Cases, for guidance on which calls can be transferred to AUR.
    1841 SB/SE English (IUP
    1842 SB/SE Spanish
    7:00 a.m.-8:00 p.m. Your Local Time 1-800-829-8310
    Exam PBC 190-194 1517 W&I English
    1518 W&I Spanish
    8:00a.m.-8:00p.m. Your Local Time
    N/A

    1-866-897-0177 (W&I)
    Exam PBC 295-299 1861 SB/SE English (IUP )
    1862 SB/SE Spanish
    7:00 a.m.-7:00 p.m. Your Local Time 1-866-897-0161(SB/SE)
    Exam Frivolous Filers NA Hours 7:00 am to 3:30 p.m. MST 1-866-883-0235
    Exam International Calls

    Note:

    SB/SE will review the workpapers and assist the taxpayer. If there is an international issue you are not able to address, leave a CEAS Action Note.

         
    Exam Innocent Spouse

    Caution:

    Do not confuse innocent spouse with injured spouse. Injured spouse (refund was offset to pay a spouse’s separate tax liability, child support, etc.) questions are to be referred to AM.

    NA Hours 6:00 a.m. to 2:30 p.m. Central Time 1-855-851-2009
    SB/SE Examination Employee Transfers ONLY EXAM SB/SE Employment Tax Non-Filers

    Exception:

    Project Code 0453 Cincinnati Campus Assistors refer to the Project Code Search

    1867 6:00 a.m.- 3:00 p.m. Central Time 1-866-897-0161 (SBSE)
    SB/SE Examination Employee Transfers ONLY EXAM SB/SE National Research Program 1869 6:00 a.m. -6:00p.m. Central Time 1-866-897-0161 (SB/SE)
Frivolous Filers
  1. Frivolous filers are identified as PC 0310 - 0349. Research the project code using the Exam Project Code Search or review the letters issued on CEAS.

  2. Some frivolous filers are not on AIMS, but are identified with a TC 971 Action Code (AC) 089. Transfer all calls to Ogden’s Frivolous Filer Team according to transfer procedures in IRM 4.19.19.5.2, Transfers Out. Do not try to handle these calls yourself.

Self-Assign General

  1. The Self-Assign function allows the examiner working phone calls to reassign a case from another campus or within their campus inventory.

    Note:

    Refer to IRM 4.19.21.5.1, Self-Assign Uses Other Than Closures, for additional information on when self-assigning cases is allowed.

  2. Self-Assign will be used by Examination employees to close cases within 48 hours when:

    1. The phone assistor receives the required information from the taxpayer to close the case - such as a signed agreement or information that could result in a no-change.

      Note:

      Do not self-assign a case to override a previous determination based solely on the discussion with the taxpayer and your interpretation of the work paper audit trail notes.

    2. The prior audit was no changed, the current audit meets repetitive audit criteria and can be closed without further action. Managerial or technical advisor approval is required before closing Alimony, Tips, QRP, RPP, Non-filers, Schedule C audits, and Recertification cases. See IRM 4.19.13.10.8, Repetitive Audits, for additional information.

      Note:

      Any other use of self-assign for transfers must be coordinated between campuses.

  3. A non-action note is required if the examiner self-assigns the case. The non-action note must contain enough detailed information to inform the losing campus of the reason for self-assignment.

  4. After a case has been self-assigned, the gaining examiner must follow normal exam processing in the completion of their work papers.

  5. Once a case has been self-assigned, it must be retained by the gaining campus through closing. If a case is incorrectly self-assigned and cannot be closed, the work paper must be documented with the reason why a self-assigned case remained open.

  6. Manager and/or Coordinator Duties: Self-Assign reports reflecting the losing and gaining campus are available in CEAS on the 9th or 10th of each month and will contain the self-assign records for the previous month and must be worked within 7 workdays of receipt.

    1. The report will reflect the gaining and losing campus information.

    2. The losing campus will identify all paper files, the TC 300 DLN (Document Locator Number) and send the documents to Files.

Self-Assign Procedures

  1. Using the self-assign feature in CEAS allows expeditious case closure when certain conditions exist.

  2. Examiners must be in receipt of any documentation required to close the case PRIOR to initiating the self-assignment.

  3. Examiners will not use self-assign if a condition below is met. Advise the taxpayer to fax or e-fax the agreement or information to the assigned campus:

    1. Case has open mail in Status 54, 55, 57, or Status 24 with correspondence.

      Exception:

      Correspondence Exam Technicians (CET)may self-assign open cases in mail Status 54, 55, 57, or Status 24 with correspondence under certain limited conditions such as the taxpayer faxes in a signed agreement or no change. If considering a no change closure it may be necessary to request a copy of the un-reviewed correspondence from the assigned campus. Whenever self-assigning a case with open mail in another campus the gaining CET must contact the losing campus Inventory Control Manager (ICM) by e-mail within 24 hours of the case reassignment so the case can be pulled and not worked simultaneously in the losing campus.

    2. The case is in another BOD, i.e., SB/SE vs. W&I

    3. The case is in any of the following Employee Group Codes(EGC):

      EGC Definition
      5024 (W&I) or designated EGC (SB/SE) Fraud
      5033 Bankruptcy*
      5066 Identity Theft
      5088 Return Preparer Misconduct

      Note:

      Bankruptcy - this includes records not in EGC 5033 but have other AIMS or master file bankruptcy indicators present.

    4. Cases assigned under the following Project Codes (PC):

      PC Definition Tracking Code
      0076 Disc Fraud Development Any
      0097 Non-EIC, DEP/DEP Match TIN 6450
      0310 to 0349 Frivolous Return Program Any
      0422 State RAR Referral Any
      0505 Health Coverage Tax Credit Any
      0652 RPS- Duplicate SSN 6450
      0691 EITC Fraud Development Any
      0226 EITC and Schedule C - Disallow Net Loss 9608
    5. The case has 210 days or less remaining on the statute.

    6. The case is identified as an Operational Assistance Request (OAR) on CEAS or Master File with an open control to Exam regardless of status code or campus.

    7. Use caution and receive manager approval before assigning sensitive cases such as informants, Criminal Investigation (CI) initiated inventory, fraud cases, and test programs.

  4. The following information must be discussed with the taxpayer to ensure they understand the process for a quick closure through self-assign functionality:

    1. Confirm all information the taxpayer intends to fax to ensure complete information is received in order to close the case.

    2. If the information is incomplete, advise the taxpayer you will not be able to do a quick closure until you receive what is missing. Be sure the taxpayer understands what is missing and they have one day to fax it to you. If the information is not available to fax within one day, provide instructions to send the information to the address or fax number provided in the letter received.

  5. If there is indication a Statutory Notice has been prepared and will be mailed, alert the taxpayer they will be receiving a Statutory Notice shortly. Explain the Statutory Notice process and advise them of their right to file a petition. Provide instructions to send the information to the address or fax number provided in the letter received.

  6. If there is indication a systemic letter (Letter 525, General 30 Day Letter , Letter 3500, Interim Letter to Correspondence from Taxpayer , Letter 3501, Second Interim Letter to Correspondence from Taxpayer , etc.) has been issued and will be received near the time of the closing letter or notice, explain to the taxpayer why they will receive the letter and no action is required to avoid an additional call by the taxpayer.

E-fax Procedures

  1. With Enterprise E-fax, employees can send and receive faxes at their computer. E-fax increases efficiencies, reducing cost for taxpayers, tax preparers, and the Service through the implementation of fax server technology. Documents received through E-fax will not be saved in the examiners’ Outlook folders. They will be treated as normal paper correspondence or fax receipts and retained as a print in the case file.

  2. E-fax can be a valuable tool in case resolution.

    1. Receiving requested substantiation for no change closures;

    2. Securing agreements;

    3. Receiving documents in hardship situations.

  3. Documents sent to the taxpayers through E-fax will follow guidance established in IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance, and IRM 11.3.1, Disclosure of Official Information, Introduction to Disclosure .Transmissions to taxpayers will only be in special circumstances.

  4. Faxing of tax Privacy Act information is used only in those situations where the authorized recipient has approved use of the faxing method for the information involved.

  5. When transmitting sensitive information through E-fax services, the IRS shall:

    1. Only do so at the taxpayer’s request;

    2. Obtain and document (written or oral consent) the taxpayer’s permission;

    3. Advise the taxpayer that an E-fax service has been requested and that the IRS can’t ensure the confidentiality of the information.

  6. The caller’s fax number and the address where the information will be faxed should be obtained. This may provide another source for address information to assist in verifying the correctness of the disclosure authorization and verify the taxpayer’s address of record.

  7. CEAS notes will be properly documented to show where the tax information was faxed, who received it, and how the receipt was acknowledged.

Practitioner Priority Services (PPS)

  1. Practitioner Priority Services® (PPS) is a nationwide toll-free, account related service for all types of tax practitioners. PPS serves tax practitioners as the first point of contact for assistance regarding their clients’ account related issues.

  2. Calls received by Accounts Management on PPS will include prompts referring callers to the appropriate Program Area. Examination PPS calls will be divided between SB/SE (Application 859) and W&I (Application 509).

  3. The PPS toll-free number is 1-866-860-4259. The hours of service are weekdays Monday-Friday 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific Time). Practitioners calling from Puerto Rico receive service from 8:00 a.m. to 8:00 p.m. local time. The lines are available to all practitioners with valid power of attorney declarations, tax information authorizations or third party designee authorizations.

  4. After caller selects Prompt 6, a submenu will allow the practitioner to self-route to the appropriate WI or SBSE Exam BOD. Because the practitioner will be self-routing, the correct BOD may not be selected and the telephone assistor will need to transfer the practitioner per IRM 4.19.19.5, Transfers.

    1. Practitioners may be calling to resolve more than one taxpayer account but the practitioner is limited to five (5) clients per call. The assistor will need the practitioner to provide the list of accounts to be discussed and determine BOD assignment prior to transferring the practitioner. The assistor will address the accounts for their BOD prior to transferring.

  5. 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 more information refer to IRM 4.19.13.8, Power of Attorney and Other Third Party Authorizations.

  6. Do not refuse to speak with a practitioner when you are unable to verify authorization. PPS assistors may do the following tasks with an unauthorized third party:

    1. Discuss procedural questions not related to a specific account,

    2. Accept information,

    3. Take any appropriate action(s),

    4. Advise the practitioner that we cannot respond to them and that if anything does exist, the response would be sent to the taxpayer at the taxpayer’s address of record.

Oral Authorization

  1. Treasury Regulation 26 CFR 301.6103(c)-1 authorizes IRS employees to accept a taxpayer’s verbal consent to disclose return information to parties assisting the taxpayer (POA, family member or neighbor, etc.) in resolving a Federal tax matter. The regulation also clarifies that the taxpayer can verbally approve IRS disclosures to someone accompanying the taxpayer at in-person meetings with the IRS, or participating in a phone conversation between the taxpayer and IRS. It is not necessary for the taxpayer to stay in the room or on the phone after giving a verbal authorization to disclose their return information, nor does the designee have to be present or on the phone when the taxpayer gives consent.

  2. For example, a taxpayer could call an IRS employee and request the employee call the taxpayer’s Certified Public Account (CPA) to resolve a tax matter. In this case, the employee must verify the taxpayer’s identity and clarify exactly what would be discussed with the CPA (type of tax, or tax year(s), etc.). The employee may then call the CPA and discuss the tax matter after verifying the person is the designee. Refer to IRM 11.3.3.2.1, Requirements for Oral Authorization.

Identity Theft

  1. During the call:

    1. The caller may not be able to pass basic disclosure and claim it is due to possible ID theft or;

    2. The caller may not be able to pass basic disclosure and you suspect they are possibly a perpetrator of ID theft or;

    3. The caller may be able to pass basic disclosure and you suspect they are possibly a perpetrator of ID theft or;

    4. The taxpayer is able to pass disclosure but states they are a victim of ID theft.

  2. These calls require special action, see IRM 4.19.13.26, Campus Exam Identity Theft.

Shared Responsibility Payment

  1. The request for the Shared Responsibility Payment (SRP) worksheet may generate incoming calls for Exam. Taxpayers that report the SRP on their tax returns will be told on Form 886A, Explanation of Items that the SRP reported may be adjusted pending the outcome of our examination of their tax return.

  2. When a call is received from a taxpayer regarding SRP:

    1. Research the taxpayer’s account (CC TXMODA) for a TC 971 AC 530 to verify a SRP was on the return. Refer to IRM 21.6.4.4.21.3, Shared Responsibility Payment Overview, for additional information.

    2. Review the work papers for evidence of receipt of the worksheet. If there is no indication that the taxpayer sent the worksheet, ask if they have submitted it to us. If they have not, explain that they will need to send in the worksheet using the explanations in the table.

  3. Follow the information in the If/Then table below to assist with calls from taxpayers:

    IF Then
    Phone calls are received during an open examination or after the examination has closed
    • Request that the taxpayer send us a copy of the worksheet they used to compute the amount of the SRP entered on their tax return.

    • Inform the taxpayer the worksheet is needed to recalculate the SRP based on adjustments to income or family size which may be made based on the outcome of the examination.

    • Advise the taxpayer if we do not receive the requested worksheet; we will use the information available to compute and assess the adjusted SRP amount.

    Phone calls are received after the SRP adjustment has been made on MFT 35 and before the taxpayer has received notification. T/P asks how much he owes,
    • Inform the taxpayer that the SRP they reported on their tax return was adjusted based on the outcome of our examination.

    • Advise the taxpayer he or she will receive a notice informing them of the SRP adjustment entered on their tax return.

    Note:

    A CP15H is sent to the taxpayer when a SRP is assessed. A CP21H is sent when an adjustment is made to the SRP.

Contact Recording

  1. Contact Recording is a phone application/tool/system that records incoming toll-free phone contacts for possible subsequent monitoring.

  2. When the taxpayer calls the Exam toll-free number, they are notified their call may be recorded. For more information refer to IRM 21.1.1.7, Contact Recording, if the caller states they do not wish to be recorded.

    1. If the taxpayer objects to being recorded, use the Verint Agent Initiated Monitoring icon on the start task bar and select Stop Monitoring to stop recording.

    2. If the caller asks to record the conversation advise the caller they may not record the call. If the taxpayer refuses to stop the recording, courteously terminate the call. Inform the taxpayer they may request a copy of the call under the Freedom of Information Act (FOIA). This request must be in writing and contain the date, name, identification number of the employee, and the approximate time of the call. See IRM 21.1.3.17.1(3), Freedom of Information Act (FOIA), for FOIA recording requests. Detailed CEAS notes must be recorded for future reference when speaking with the taxpayer.

Hearing Impaired Customers and Telecommunications Device for the Deaf (TDD) Equipment

  1. Hearing-impaired taxpayers with Phone Devices or the Deaf/Teletypewriter (TDD/TTY) equipment are instructed in Pub 17, Your Federal Income Tax (For Individuals), to call 1-800-829-4059 for tax assistance.

    Note:

    The taxpayer is no longer required to use the Federal Relay Service.

  2. If you receive a call from a hearing-impaired taxpayer, they may be speaking through a relay operator. The operator will announce they are calling as a relay operator on behalf of a taxpayer as soon as you answer.

    1. Do disclosure verification as if you were talking directly to the taxpayer.

    2. Continue with the conversation.

Over the Phone Interpreter Service (OPI)

  1. The IRS Language Services Webpage is designed as a consolidated language resource across the IRS, to provide links to internal and external tools to better serve taxpayers with limited English proficiency (LEP).

  2. If you receive a call from a non-English speaking taxpayer, use the Over the Phone Interpreter (OPI) service.

    Note:

    If you receive a call from a Spanish speaking taxpayer, use IUP transfer number 1518 (W&I) or 1862 (SB/SE) to transfer to the Spanish line.

  3. To contact the OPI service:

    • Click on Consult/Conference

    • In the Dialing Pad dialog box enter the OPI phone number, 1-888-563-1155, or use the drop down and select Interpreter Service

      Note:

      The taxpayer will still be able to hear you until you enter the phone number or select the drop down and press dial.

    • When prompted, enter your PIN number (xxxx-xxxxx) using Computer Telephony Integration Object Server (CTIOS) dial pad

    • Using the CTIOS dial pad, select a language:

    • Press 1 for Spanish (if Spanish lines are not available)

    • Press 2 for Creole

    • Press 3 for Mandarin

    • Press 4 for Korean

    • Press 5 for Vietnamese

    • Press 6 for Somali

    • Press 7 for Russian

    • Press 8 for French

    • Press 9 for Arabic

    • For any other language needs or concerns, Press 0 for operator assistance.

  4. An interpreter will be connected to the call. Brief the interpreter with what you wish to accomplish and give any special instructions.

  5. Add the non-English speaker to the line, by pressing the "Conference Hold" key again.

  6. Complete disclosure verification as if you were talking directly to the taxpayer and continue with the conversation.

  7. If a call is selected for customer survey and the employee is using OPI:

    1. Go through survey process as outlined in IRM 21.10.1.9, Customer Satisfaction Surveys.

    2. When you are ready to transfer the caller to the survey line, disconnect OPI, then complete the transfer.

Interpreter’s Role

  1. The Interpreter’s role is to assist you in communicating with the taxpayer, not to advocate for the IRS or the taxpayer. The Interpreter bridges the communication gap between you and the taxpayer. You are in control at all times. You have total command of the call. The interpreter is present to assist with communication, but you drive the conversation.

  2. Interpreters are trained to speak in the "first person" . Please conduct the conversation as if you are communicating with an English-speaking customer, in the first person.

    Example:

    Say: "I need you to provide me your tax forms." Don’t say: "I need you to tell the taxpayer to provide their tax forms."

  3. Speak in short sentences and ask the non-English speaker to do the same. Over-the-phone interpreting is done consecutively, thus the call will be most effective when sentences are concise.

  4. Pause at the end of a complete thought to allow for interpretation.

  5. Avoid compound questions. Asking a single question at a time will help avoid misunderstandings and set a good rhythm.

  6. Be aware of possible cultural differences. Cultural differences can sometimes distort communication. Language dynamics may differ within each culture. Remind yourself that a non-English speaking customer may have different cultural backgrounds, level of education and experiences. If you sense the non-English speaking customer does not understand, try to rephrase the question in a different manner.

Emergency

  1. The SERP EMERGENCY INFO LINK consolidates hyperlinks for handling all emergency situations. Emergency Situations include the following:

    1. Suicide Threats - see IRM 21.1.3.12 , Suicide Threats , for additional information

    2. Assault/Threat Incidents - see IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners, and IRM 21.1.3.10.4 , Reporting Assault/Threat Incidents, and IRM 10.2.8, Incident Reporting, for additional information.

    3. Bomb Threats - see IRM 21.1.3.10.7, Bomb Threats , and IRM 10.2.8, Incident Reporting, for additional information. The Bomb Threat Card is a reference tool for guidance during a bomb threat call.

    4. Potentially Dangerous Taxpayer (PDT) - see IRM 25.4.1, Potentially Dangerous Taxpayer.

    5. Caution Upon Contact Taxpayer (CAU) - see IRM 25.4.2, Caution Upon Contact Taxpayer.

  2. Document the Call - for all emergency situations obtain the following information if possible:

    1. Caller’s/taxpayer’s name

    2. Taxpayer’s Identification Number (TIN)

    3. Time of call

    4. Origin of call, if possible

    5. If a bomb threat, location of bomb; city, building

    6. Statements made by taxpayer/caller

    7. Any other general information to aid the TIGTA investigation

    8. Research CC INOLE or CC ENMOD for taxpayer account data, if TIN is obtained from caller

    9. Attach screen prints to any documentation forwarded to manager who will forward to nearest TIGTA office.

  3. When a threat is received - recording the call enables the call to be traced:

    1. Press the Emergency/Record call button on the phone. The recording of the call begins.

    2. Without disrupting the call, get the manager’s attention and notify the manager of the emergency situation.

    3. A manager will monitor the call to assess the gravity of the situation.

    4. Once an emergency is confirmed, the manager will acknowledge to you that they are aware of the situation.

    5. The recorded call is made available to the nearest TIGTA office, along with the written report.

Other Contact Information

  1. W&I Correspondence Examination Phone Numbers/Addresses are listed in the following table:

    Campus Andover Atlanta Austin Fresno Kansas City
    PBC 190 191 192 193 194
    Bulk E-Fax (855) 233-8560 (855)216-0924 (855)235-6791 (855)233-8481 (855)648-6646
    Address 310 Lowell Street
    Stop 854
    Andover, MA 01810
    4800 Buford Hwy.
    Stop 22-B
    Chamblee, GA 39901
    3651 S. IH 35
    Stop 4103 AUSC
    Austin, TX 73301
    5045 E. Butler Ave.
    Stop N5000
    Fresno, CA 93888
    Exam P-3
    Stop 4100
    Kansas City, MO 64999-0040
    Site Toll-Free Number (866)
    897-0177
    (866)
    897-0177
    (866)
    897-0177
    (866)
    897-0177
    (866)
    897-0177
  2. SB/SE Correspondence Examination Phone Numbers/Addresses are listed in the following table:

    Campus Brookhaven Cincinnati Memphis Ogden Philadelphia
    PBC 295 296 297 298 299
    Bulk E-Fax Number (855) 234-2608 (855) 243-0512 (855) 235-6796 (855) 235-8845 (855) 235-6788
    International 1-267-466-1439
    (Not Toll-Free)
    Address Internal Revenue Service
    P.O. Box 9002
    Holtsville, NY 11742
    OR
    Stop 613
    1040 Waverly Ave.
    Holtsville, NY 11742
    Internal Revenue Service
    P.O.Box 145574
    Stop 82-G
    Cincinnati, OH 45250
    OR
    Stop 82-G
    201 West Rivercenter Blvd
    Covington, KY 41011
    Internal Revenue Service
    P.O. Box 309011
    AMC Stop 8236
    Memphis, TN 38130-0911
    OR
    Stop 82
    5333 Getwell Rd.
    Memphis, TN 38130-0911
    Internal Revenue Service
    1973 N. Rulon White Blvd.
    MS 4388
    Ogden, UT 84404
    Internal Revenue Service
    Philadelphia, PA 19255-0049
    Site Toll-Free Number (866) 897-0161 (866) 897-0161 (866) 897-0161 (866) 897-0161 (866) 897-0161
    International 1-267-941-1037
    (Not Toll-Free)
    Phone Hours of Operation 6:00 a.m. to 6:00 p.m. CST 6:00 a.m. to 6:00 p.m. CST 7:00 a.m. to 7:00 p.m. CST 8:00 a.m. to 8:00 p.m. CST 9:00 a.m. to 9:00 p.m. CST
  3. For Central Audit Reconsideration Phone Numbers/Addresses, see Exhibit 4.13.7-4, Central Reconsideration Unit (CRU) Addresses.

  4. Other Frequently Requested Phone Numbers are listed in the following table:

    Frequently Requested Phone Number Telephone Number
    Customer Service/Tax Help Line for Individuals 1-800-829-1040
    Forms and Publications 1-800-829-3676
    Fraud/Informant Hotline 1-800-829-0433
    Other Government Offices The Source for Telephone Numbers
    Tax Offset Program (TOP) 1-800-304-3107
    Taxpayer Advocate 1-877-777-4778
    Refund Hotline - Where’s my refund 1-800-829-1954
  5. Information on how to contact the IRS is available on IRS.gov.