Part 21 - Customer Account Services

An IRM procedural update, effective 02/07/2019, was issued to revise IRM 21.2.1 regarding OPA (Online Payment Agreement) and Secure Access EAuthentication.

An IRM procedural update, effective 03/12/2019, was issued to revise IRM 21.2.3.5.9.2 regarding Taxpayer Protection Program (TPP).

An IRM procedural update, effective 02/04/2019, was issued to revise IRM 21.2.3 regarding E-Services Secure Mailbox for Authorized Representatives and Customer File Number Programming Fix.

Interim guidance, effective 6/29/2019, provides procedures to Account Processing and Support employees to generate a “dummy” Form 7249 and Public Inspection File at case closure. Previously, these forms have been prepared by the Appeals Technical Employees. This guidance affects IRM 8.20.7.

An IRM procedural update, effective 03/04/2019, was issued to revise IRM 21.2.3 regarding Masked and Unmasked Transcripts, Wage and Income Transcript, CAF.

An IRM procedural update, effective 01/22/2019, was issued to revise IRM 21.2.3 regarding Secure Object Repository (SOR) - Delivery Option for Authorized Representatives for Unmasked Wage and Income Transcripts.

An IRM procedural update, effective 03/13/2019, was issued to revise IRM 21.2.3.5.9.2 regarding Taxpayer Protection Program (TPP).

An IRM procedural update, effective 04/22/2019, was issued to revise IRM 21.2.3 regarding E-Services SOR Mailbox; Programming Fix; Form 4506-T.

An IRM procedural update, effective 06/28/2019, was issued to revise IRM 21.2.3 regarding Faxing Policy Change for Transcript Delivery System (TDS) and Integrated Data Retrieval System (IDRS) Transcripts Policy Change.

An IRM procedural update, effective 07/22/2019, was issued to revise IRM 21.2.3 regarding Probing, Internal IDRS Transcripts, SOR Mailbox, Delivery Methods.

An IRM procedural update, effective 03/20/2019, was issued to revise IRM 21.2.3.5.3 regarding Programming Issue Impacting Faxed Wage and Income Transcripts.

An IRM procedural update, effective 12/17/2018, was issued to revise IRM 21.2.3.5.9.2.1 regarding Unmasked Wage and Income Transcript and Bankruptcy Courts.

An IRM procedural update, effective 02/01/2019, was issued to revise IRM 21.3.4 regarding Appointment Email Confirmation.

An IRM procedural update, effective 04/22/2019, was issued to revise IRM 21.3.4.2 regarding Transcripts.

An IRM procedural update, effective 01/25/2019, was issued to revise IRM 21.3.8 regarding New User Fees for Some EO Ruling Requests Effective 1-1-2019 & Updated Procedures for Reporting Systemic Form 990-N Issues.

An IRM procedural update, effective 05/31/2019, was issued to revise IRM 21.3.8 regarding "Fix or File" Policy for Form 990-N Calls and Form 990-T Filing Requirement for Some IRAs.

An IRM procedural update, effective 03/08/2019, was issued to revise IRM 21.4.1.4.1.2.4 regarding ERS Referrals for Filing Location Codes 14 & 16 to be Routed to Kansas City.

An IRM procedural update, effective 02/25/2019, was issued to revise IRM 21.4.1 regarding PATH ACT Refund Release Date; WMR Responses; Authentication Procedures; Credit Elect Reversals.

An IRM procedural update, effective 06/17/2019, was issued to revise IRM 21.4.1 regarding Return Processed with Transcription Errors and Form 4442 Referral Inquiry Procedures.

An IRM procedural update, effective 12/17/2018, was issued to revise IRM 21.5.9 regarding Carryback Procedures for Tax Cuts and Jobs Act; Shared Responsibility Payment Processing.

An IRM procedural update, effective 06/17/2019, was issued to revise IRM 21.5.9 regarding Carryback Claims and Applications with Section 965 Involvement.

An IRM procedural update, effective 05/01/2019, was issued to revise IRM 21.5.9 regarding NOL Calculator Guidance and Other TCJA Updates.

An IRM procedural update, effective 01/29/2019, was issued to revise IRM 21.5.9 regarding Non-Corporate Entities and Miscellaneous Updates.

An IRM procedural update, effective 07/11/2019, was issued to revise IRM 21.6.3.4.1.24.3 regarding Credit for Other Dependents.

An IRM procedural update, IRC Section 965, effective 06/13/2019, was issued to revise IRM 21.6.4 regarding IRC Section 965 added instructions.

An IRM procedural update, effective 12/14/2018, was issued to revise IRM 21.7.3.4.10 regarding updating the Table for Credit Reduction States.An IRM procedural update, effective 12/14/2018, was issued to revise IRM 21.7.3.4.10 regarding updating the Table for Credit Reduction States.

An IRM procedural update, effective 12/19/2018, was issued to revise IRM 21.7.4 regarding Clarification Provided and New IRM Sections Added for TCJA, Qualified Business Income Deduction, Opportunity Zone, and Form 8994.

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.

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

An IRM procedural update, effective 06/19/2019, was issued to add new subsection IRM 21.8.1.3.4.2 regarding Foreign Earned Income Claims U.S.-Australia.

An IRM procedural update, effective 02/27/2019, was issued to revise IRM 21.8.2 regarding updates to BMF International Accounts Management.

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