Part 21 - Customer Account Services

IRM 21.2.1 OPA (Online Payment Agreement) and Secure Access EAuthentication (PDF)

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.

IRM 21.2.3 Amended TPP content to restrict providing transcripts (PDF)

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

IRM 21.2.3 E-Services Secure Mailbox for Authorized Representatives and Customer File Number Programming Fix (PDF)

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.

IRM 21.2.3 Masked and Unmasked Transcripts, Wage and Income Transcript, CAF (PDF)

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.

IRM 21.2.3 Secure Object Repository (SOR) - Delivery Option for Authorized Representatives for Unmasked Wage and Income Transcripts (PDF)

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.

IRM 21.2.3 Taxpayer Protection Program (TPP) (PDF)

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

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

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.

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

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.

IRM 21.2.3.5.9.2.1 Unmasked Wage and Income Transcript and Bankruptcy Courts (PDF)

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.

IRM 21.3.4 Appointment Email Confirmation (PDF)

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

IRM 21.3.4 - Field Assistance, regarding Transcripts (PDF)

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

IRM 21.3.8 New User Fees for Some EO Ruling Requests Effective 1-1-2019 & Updated Procedures for Reporting Systemic Form 990-N Issues (PDF)

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.

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

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.

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

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.

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

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.

IRM 21.5.9 NOL Calculator Guidance and Other TCJA Updates PDF

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

IRM 21.5.9 Non-Corporate Entities and Miscellaneous Updates (PDF)

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

IRM 21.7.3 Unemployment Taxes (PDF)

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.

IRM 21.7.4 Clarification Provided and New IRM Sections Added for TCJA, Qualified Business Income Deduction, Opportunity Zone, and Form 8994 (PDF)

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.

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 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 21.8.2 BMF International Accounts Management (PDF)

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

All Published Guidance - the Internal Revenue Manual

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