Part 21 - Customer account services

 

An IRM procedural update, effective 11/13/2023, was issued to revise IRM 21.1.1 regarding Abusive Taxpayers.

An IRM procedural update, effective 11/29/2023, was issued to revise IRM 21.1.1 regarding Commitment to Quality; Communication Skills; Default Screener; Bad Line Calls

An IRM procedural update, effective 01/12/2024, was issued to revise IRM 21.1.1 regarding Instructions for After Hour Transfers and Procedures for Voice Bot

An IRM procedural update, effective 10/18/2023, was issued to revise IRM 21.1.1 regarding TAC Appointment Revision; Payments Made at TAC; Identifying Revenue Officers; Identity Proof Authentication.

An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.1.1 regarding Update to Transfer Numbers; TAC Appointment Lines; Clarified Procedures for Balance Due; Bad Line Calls

An IRM procedural update, effective 04/05/2024, was issued to revise IRM 21.1.3 regarding SOR Mailbox Requests That Must Be Handled By a PPS Assistor Applies Only to AM PPS or AM Toll-free Phone Lines; RA Updates for SOR Procedures

An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.1.3 regarding SOR Transcript Requests; Faxing Form 2848 and Form 8821 to CAF Unit

An IRM procedural update, effective 10/02/2023, was issued to revise IRM 21.2.1 regarding Business Online Account (BOLA) - Business Tax Account is Available; New Information on Tax Pro Account; ICCE Finesse CTIOS/IPBlue is Mow ICCE Finesse.

An IRM procedural update, effective 12/11/2023, was issued to revise IRM 21.2.1 regarding New Features to Business Online Account (BOLA) - Business Tax Account and Clarifications to Credit or Debit Card Payments.

An IRM procedural update, effective 12/12/2023, was issued to revise IRM 21.2.3 regarding Business Tax Account; TDS Transcripts.

An IRM procedural update, effective 01/09/2024, was issued to revise IRM 21.2.3.7 regarding Call Closure Delivery Timeframes.

An IRM procedural update, effective 10/17/2023, was issued to revise IRM 21.2.3 regarding Interactive Voice Response; Secure Mailbox; Unmasked Transcripts; Validating Transcripts in the Queue.

An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.2.3 regarding TDS SOR Mailbox Delivery Method for Authorized Representatives.

An IRM procedural update, effective 04/24/2024, was issued to revise IRM 21.2.3.5.3 regarding TDS SOR Mailbox Delivery Method for Authorized Representatives

An IRM procedural update, effective 05/02/2024, was issued to revise IRM 21.2.3.5.3 regarding TDS SOR Mailbox Delivery Method for Tax Practitioners

An IRM procedural update, effective 04/22/2024, was issued to revise IRM 21.2.3 regarding TDS SOR Mailbox for Authorized Representatives

An IRM procedural update, effective 12/19/2023, was issued to revise IRM 21.3.3 regarding Update to Entity Change Procedures for Incarcerated taxpayers when a prisoner number is not available; Changed "deceased" to "DECD" for consistency with other IRMs; Corrected links to CP Notices.

An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.3.10 regarding SADI Authentication for SOR

An IRM procedural update, effective 11/24/2023, was issued to revise IRM 21.3.10.4.3 regarding Updated Processing Timeframe for Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF)

An IRM procedural update, effective 05/07/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.

An IRM procedural update, effective 01/17/2024, was issued to revise IRM 21.4.1 regarding Refund Research Updates

An IRM procedural update, effective 02/01/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.

An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research

An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.4.1 regarding Various Changes to Refund Research.

An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.4.1 regarding Various IRM Updates.

An IRM procedural update, effective 01/17/2024, was issued to revise IRM 21.4.2 regarding Refund Trace and Limited Payability Updates

An IRM procedural update, effective 05/07/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.

An IRM procedural update, effective 02/01/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.

An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability

An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.4.2 regarding Various IRM Updates

An IRM procedural update, effective 05/07/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases.

An IRM procedural update, effective 02/01/2024, was issued to revise IRM 21.4.3.5.6 regarding Updates to Returned Refunds/Releases.

An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases

An IRM procedural update, effective 11/16/2023, was issued to revise IRM 21.4.3 regarding Various Changes.

An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.4.3 regarding Various IRM Updates

An IRM procedural update, effective 02/02/2024, was issued to revise IRM 21.5.6 regarding Freeze Codes Updates

An IRM procedural update, effective 12/11/2023, was issued to revise IRM 21.5.6 regarding Various Freeze Codes Updates

An IRM procedural update, effective 04/23/2024, was issued to revise IRM 21.5.6 regarding -Z Freeze Updating CI Instructions; -D Freeze Routing Instructions Clarified; Other Freeze Code Updates

An IRM procedural update, effective 12/01/2023, was issued to revise IRM 21.5.9 regarding Carryback Elections on Superseding Returns; Freeze Release and Hold Code Reminders; Nonrefundable Credit Exhibit Updated

An IRM procedural update, effective 11/08/2023, was issued to revise IRM 21.5.10 regarding AIMS Status Call Transfer Updates

An IRM procedural update, effective 12/13/2023, was issued to revise IRM 21.5.10 regarding Referrals to Exam on Claims with Employee Retention Credit.

An IRM procedural update, effective 05/10/2024, was issued to revise IRM 21.5.10.4.4 regarding Updating Requesting Copies of Audit Reports

An IRM procedural update, effective 10/04/2023, was issued to revise IRM 21.6.3 regarding Clarification to Credit Procedures Including Questionable Credits With -E Freeze and CP 08/09/27 Responses With -A Freeze.

An IRM procedural update, effective 02/02/2024, was issued to revise IRM 21.6.3 regarding Clean Vehicle Credits; Various Updates.

An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.6.3 regarding Credit for Increasing Research Activities; AdvCTC procedures for Refund Inquiry; Filing Deadlines for RRC for 2020 and 2021.

An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.6.3 regarding Link Added for CP 09 / CP 27 Responses; Clarification to EIP and RRC Procedures; Link Added to Credits for Sick Leave and Family Leave.

An IRM procedural update, effective 10/25/2023, was issued to revise IRM 21.6.3 regarding Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File.

An IRM procedural update, effective 04/22/2024, was issued to revise IRM 21.6.3 regarding Updates to Clean Vehicle Credits; EPE; CRN 820 for CTC; Various Other Updates

An IRM procedural update, effective 04/22/2024, was issued to revise IRM 21.6.4.4.14.4 regarding Self-Employment Income Sent to SSA

An IRM procedural update, effective 10/25/2023, was issued to revise IRM 21.6.4 regarding Updated Reference Numbers 907/007 to Show Correct Line Numbers for Schedule H.

An IRM procedural update, effective 02/29/2024, was issued to revise IRM 21.6.4 regarding Various Procedural Clarifications.

An IRM procedural update, effective 10/25/2023, was issued to revise IRM 21.6.8 regarding When to Call Innocent Spouse Line; REFMFT 31 Transcripts.

An IRM procedural update, effective 05/03/2024, was issued to revise IRM 21.7.1.4.7.1 regarding Removed Wording "if Required" in Box 1 of the If/and/then Chart for Taxpayer Authentication Following Procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication

An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.7.1 regarding Taxpayer Authentication; EFTPS Information; Large Corp Program Participation.

An IRM procedural update, effective 01/16/2024, was issued to revise IRM 21.7.1 regarding Taxpayer Authentication for Letter 147C; New Phone Number Ogden Large Corp; Updated Link to LB&I LC Application Form and PSP Analysts Contacts

An IRM procedural update, effective 10/02/2023, was issued to revise IRM 21.7.1.4.7.1 regarding Updated Guidance to Follow Authentication Procedures Outlined in IRM 10.10.3.

An IRM procedural update, effective 11/30/2023, was issued to revise IRM 21.7.2 regarding Disallowance Actions for Certain Form 94XX ERC Claims

An IRM procedural update, effective 11/16/2023, was issued to revise IRM 21.7.2 regarding Employment and Railroad Tax Returns

An IRM procedural update, effective 10/19/2023, was issued to add IRM 21.7.2.7.7 regarding ERC Claim Withdrawal Program.

An IRM procedural update, effective 11/01/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Program.

An IRM procedural update, effective 12/04/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Request Handling

An IRM procedural update, effective 01/25/2024, was issued to add the new subsection IRM 21.7.2.7.9 regarding ERC Voluntary Disclosure Program (VDP)

An IRM procedural update, effective 09/08/2023, was issued to revise IRM 21.7.2.7.2 regarding Form 94XX ERC Claims Contacts.

An IRM procedural update, effective 02/28/2024, was issued to revise IRM 21.7.2.7.2 regarding Form 94XX ERC Claims Processing Status

An IRM procedural update, effective 08/29/2023, was issued to revise IRM 21.7.2.4.6.11 regarding Form 94XX Signature Clarifications.

An IRM procedural update, effective 07/26/2023, was issued to revise IRM 21.7.2 regarding Forms 94XX with RICS, RIVO, or Identity Theft Involvement.

An IRM procedural update, effective 04/26/2024, was issued to revise IRM 21.7.2 regarding Handling Guidance for Certain Letter Replies

An IRM procedural update, effective 09/15/2023, was issued to revise IRM 21.7.2 regarding Handling Status for Forms 94XX Claiming ERC

An IRM procedural update, effective 07/28/2023, was issued to revise IRM 21.7.2.4.6.6 regarding Revised Handling For Forms 94XX Claiming Credits When No TC 150 Is Posted.

An IRM procedural update, effective 05/10/2024, was issued to revise IRM 21.7.2.7.6.3 regarding Updated Handling for Certain RAAS Analyzed ERC Claims

An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.7.2 regarding Wage Limit and Tax Rate Updates.

An IRM procedural update, effective 11/30/2023, was issued to revise IRM 21.7.3. regarding 2023 Credit Reduction; State Wage Base Added

An IRM procedural update, effective 12/11/2023, was issued to revise IRM 21.7.3. regarding Added E-fax as an Option to Route FUTA Assessment Inquiries.

An IRM procedural update, effective 02/28/2024, was issued to revise IRM 21.7.3.3.1 regarding Form 940 Due Date Clarification

An IRM procedural update, effective 12/05/2023, was issued to revise IRM 21.7.4 regarding Delay of New $600 Form 1099-K; Payment Card and Third Party Network Transactions Reporting Threshold for Third Party Settlement Organizations for Calendar Year 2023.

An IRM procedural update, effective 03/11/2024, was issued to revise IRM 21.7.4 regarding Extensive Updates to BMF Income Tax/Information Returns Due to the Inflation Reduction Act Impacting New and Commercial Clean Vehicle Credits, Energy Credits, and Elective Payment Elections.

An IRM procedural update, effective 12/08/2023, was issued to revise IRM 21.7.4 regarding Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals to BMF Entity for Form 2553.

An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.7.4 regarding RIC REIT REMIC SME Contact Information Updates; Research Credit Claim Perfection; Micro-Captive Insurance Amended Returns; Electronic Signature Form 3115.

An IRM procedural update, effective 03/14/2024, was issued to revise IRM 21.7.4 regarding Update to Form 8933 Elective Payment Election (EPE) Guidance; Update to IDRS Number for CII Correspondence Referral Concerning Form 8752, or IRC 7519 in CAMC

An IRM procedural update, effective 10/02/2023, was issued to revise IRM 21.7.4 regarding Updated IDRS Numbers; Clarified Micro-Captive Guidance.

An IRM procedural update, effective 12/13/2023, was issued to revise IRM 21.8.1 regarding Adding Definer IRPTR(W) for Researching 1042-S Credits; Revised Ledger Code for Regular VI Cover Over Cases

An IRM procedural update, effective 05/07/2024, was issued to revise IRM 3.12.212 regarding Corrected W&I to TS; Corrected IRM Reference; Added Oklahoma Disaster

An IRM procedural update, effective 11/03/2023, was issued to revise IRM 21.8.5.4.3 regarding Adding Information for Form 8288-B MTAX Calculation for Distribution(s) in Excess of Earnings and Profit.