Part 21 - Customer Account Services

IRM 21.2.3 Amended TPP content to restrict providing transcripts

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.2.3 Identity Theft; E-Services SOR; Verification of Non-Filing

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.2.3 Letter 1722(IO) as a Substitute Transcript (PDF)

An IRM procedural update, effective 11/25/2019, was issued to revise IRM 21.2.3 regarding Letter 1722(IO) as a Substitute Transcript.

IRM 21.2.3 Masked and Unmasked Transcripts, Wage and Income Transcript, CAF

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.2.3 Taxpayer Protection Program (TPP)

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.2.3 - Transcripts, regarding E-Services SOR Mailbox; Programming Fix; Form 4506-T

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.2.3 Transcripts, regarding Faxing Policy Change for Transcript Delivery System (TDS) and Integrated Data Retrieval System (IDRS) Transcripts

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.2.3 Transcripts, regarding Probing, Internal IDRS Transcripts, SOR Mailbox, Delivery Methods

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.2.3 - Transcripts, regarding Programming Issue Impacting Faxed Wage and Income Transcripts

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.3.4 - Field Assistance, regarding Transcripts

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.4 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.3.4 TACs Co-Located in Social Security Administration (SSA) Offices

An IRM procedural update, effective 10/18/2019, was issued to revise IRM 21.3.4.2.4.6.6.2 regarding TACs Co-Located in Social Security Administration (SSA) Offices.

IRM 21.3.4 Updating Services in SSA Co-located TACs

An IRM procedural update, effective 10/09/2019, was issued to revise IRM 21.3.4 regarding Accounts Management Procedures for Appointment Service and updating Services in SSA Co-located TACs.

IRM 21.3.4 Low Income Taxpayer Clinic (LITC)

An IRM procedural update, effective 10/10/2019, was issued to revise IRM 21.3.4.20.1 regarding Low Income Taxpayer Clinic (LITC).

IRM 21.3.8 Details on the CP 215 (PDF)

21.3.8.12.29(5) regarding details about the CP 215 Civil Penalty notice.

IRM 21.3.8 Start Up - EO Status 36 and EO Status 40 Procedures (PDF)

An IRM procedural update, effective 10/01/2019, was issued to revise IRM 21.3.8 regarding EO Status 36 and EO Status 40 Procedures.

IRM 21.3.8 Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.8 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.4.1 ERS Referrals for Filing Location Codes 14 & 16 to be Routed to Kansas City

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.4.1 PATH ACT Refund Release Date; WMR Responses; Authentication Procedures; Credit Elect Reversals

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.4.2 BFS Check Claims Toll-Free Number Change

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.5.9 Carryback Procedures for Tax Cuts and Jobs Act; Shared Responsibility Payment Processing

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.5.9 Carrybacks, regarding Carryback Claims and Applications with Section 965 Involvement

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.5.9 NOL Calculator Guidance and Other TCJA Updates

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.6.3 Credit for Other Dependents

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.7.3 Unemployment Taxes

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.7.8 Form 8849 Schedule 2, Sales by Registered Ultimate Vendors (PDF)

An IRM procedural update, effective 02/28/2019, was issued to revise IRM 21.7.8.4.5.3 regarding Form 8849 Schedule 2, Sales by Registered Ultimate Vendors.

IRM 21.8.1 French Foreign Tax Claims

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.8.1 IMF International Adjustments (PDF)

An IRM procedural update, effective 11/29/2018, was issued to revise IRM 21.8.1 regarding Section 965 Transition Tax-International.

IRM 21.8.1 IMF International Adjustments, regarding updates to Foreign Earned Income Claims U.S.-Australia

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1 where the guidance has been incorporated. This link will be removed on 12/13/2019.

IRM 21.8.2 BMF International Accounts Management

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.2 where the guidance has been incorporated. This link will be removed on 12/13/2019.

All Published Guidance - the Internal Revenue Manual

To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.