Practitioner Priority Service ®
Practitioner Priority Service—Your First Point of Contact
Tax practitioners have long served an important role in our nation's tax collection system as a conduit between taxpayers and the IRS. The Practitioner Priority Service (PPS) is your first point of contact for account-related issues. Our Practitioner Priority Service is a professional support line (1-866-860-4259) staffed by IRS customer service representatives specially trained to handle practitioners' accounts questions. PPS is available to all tax professionals with valid third party authorizations, i.e., Forms 2848, 8821 and/or 8655.
PPS service hours are weekdays:
- 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time)
- 8:00 a.m. to 8:00 p.m. local time for Puerto Rico
Depending on your response to the initial prompt, your call is routed to one of nine PPS locations and routing is based on an evaluation of the lowest expected wait time.
- Questions regarding client's individual tax accounts (IMF) are handled by one of six IMF call sites: Brookhaven, NY; Buffalo, NY; Memphis, TN; Nashville, TN; Philadelphia, PA; and Pittsburgh, PA.
- Questions regarding client's business accounts (BMF) are handled by one of three BMF call sites: Cincinnati, OH; Oakland, CA; and Ogden, UT.
Services provided by PPS assistors are:
- Locating and applying payments
- Resolving taxpayer account problems on active accounts
- Explaining IRS communications (i.e. notices and letters)
- Providing general procedural guidance and timeframes
- Providing one of the self-help methods to obtain forms and publications
- Providing transcripts of taxpayer accounts (including income verification), when the tax professional is calling in regards to an account related issue
2014 Changes to Practitioner Priority Services
Effective January 6, 2014, the IRS will limit Practitioner Priority Service to responding only to requests from tax professionals who are actively working with their clients to resolve tax account issues. Allowable tax professionals include Circular 230 Representatives, Registered/Unenrolled Return Preparers with Forms 2848 or 8821, or Reporting Agents with a Form 8655. We will no longer be able to respond to account information requests from tax practitioners or other third parties for non-tax matters, such as transcript requests for monitoring client financial history, made via our live telephone applications. If you have used Practitioner Priority Services for this non-tax account related service in the past, here are the alternatives for obtaining that information.
- Submit paper Form 4506-T, Request for Transcript of Tax Return. Expected processing timeframe is 10 days from receipt. There is no charge associated with this service.
- Register with e-services to enroll in the Income Verification Express Services (IVES) program. IVES provides expedited service for bulk requests. There is a $2.00 fee for each transcript requested. IVES is a program that allows third and fourth party assistors to request transcripts and receive them electronically within 2 business days from receipt. More information is available at the Income Verification Express Service.
- Eligible tax professionals may use Transcript Delivery System (TDS) to request and receive account transcripts, wage and income documents, tax return transcripts, and verification of non-filing letters. Tax Professionals can request the products for both individual and business taxpayers and must have a Power of Attorney authorization on file with the IRS before accessing a client's account. More information is available at the Online Tools for Tax Professionals page.
Issues outside the scope of the PPS employees' authority are transferred or referred to the appropriate IRS functions such as:
- Tax Law questions
- Accounts assigned to Automated Collection Services (ACS) or Automated Under Reporter (AUR)
- Accounts assigned to Correspondence Examination
- Accounts assigned to a Revenue Officer or Revenue Agent
If the PPS assistor cannot transfer the call, the assistor will provide the caller with the appropriate contact telephone number.