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Part 21 - Customer Account Services

This page contains interim guidance relating to instructions in IRM Part 21 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 21.2.1 Remove Tele-Tax Information, Added Note Regarding Get Transcripts ONLINE, Identity Theft Links, Preferred Provider Information for Credit or Debit Car
An IRM procedural update, effective 12/17/2015, was issued to revise IRM 21.2.1 regarding Remove Tele-Tax Information, Added Note Regarding Get Transcripts ONLINE, Identity Theft Links, Preferred Provider Information for Credit or Debit Card Payments.

IRM 21.2.3 Delivery Method: Postal Mail and Immediate Need
An IRM procedural update, effective 11/10/2015, was issued to revise IRM 21.2.3.5.3 regarding Delivery Method: Postal Mail and Immediate Need.

IRM 21.2.3 Form 4338 Contact
An IRM procedural update, effective 04/03/2015, was issued to revise IRM 21.2.3.8.2 regarding Form 4338 Contact.

IRM 21.2.3 Reduced OUO Designations
An IRM procedural update, effective 11/23/2015, was issued to revise IRM 21.2.3.5.3 regarding reducing the Official Use Only (OUO) Designations for Selecting a Delivery Method.

IRM 21.2.3 Requesting a Copy of a Fraudulent Return
An IRM procedural update, effective 11/05/2015, was issued to revise IRM 21.2.3.5.8 regarding Requesting a Copy of a Fraudulent Return.

IRM 21.2.3 Requests for Fraudulent Tax Return Transcripts and TDS Transaction History
An IRM procedural update, effective 06/17/2015, was issued to revise IRM 21.2.3 regarding Requests for Fraudulent Tax Return Transcripts and TDS Transaction History.

IRM 21.2.3 TDS Programming; Transcripts with Identity Theft
An IRM procedural update, effective 07/21/2015, was issued to revise IRM 21.2.3 regarding TDS Programming; Transcripts with Identity Theft.

IRM 21.2.3 Update of Fresno Contacts for Form 4338 Processing
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 2/19/2016.

IRM 21.2.3 Use of EEFax and Letter 4281-G
An IRM procedural update, effective 10/19/2015, was issued to revise IRM 21.2.3 regarding Use of EEFax and Letter 4281-G.

IRM 21.2.3 Wage and Income Transcript Options; Transcript Delivery Methods
An IRM procedural update, effective 11/03/2015, was issued to revise IRM 21.2.3 regarding Wage and Income Transcript Options; Transcript Delivery Methods.

IRM 21.3.4 Completing Form 809; Accepting Cash Payments; Forms, Instructions, and Publications, Balance Due Accounts
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 2/10/2016.

IRM 21.3.4 Tax Law Assistance
An IRM procedural update, effective 03/19/2015, was issued to revise IRM 21.3.4 regarding Tax Law Assistance.

IRM 21.3.4 Transcript Requests Add Get Transcript Options
An IRM procedural update, effective 06/15/2015, was issued to revise IRM 21.3.4.12.7 regarding Transcript Requests.

IRM 21.3.6 Affordable Care Act (ACA) Health Care Statements
An IRM procedural update, effective 01/19/2016, was issued to revise IRM 21.3.6.5 regarding Affordable Care Act (ACA) Health Care Statements.

IRM 21.3.6 Affordable Care Act ACA Health Coverage Statement Inquiries
An IRM procedural update, effective 01/13/2016, was issued to revise IRM 21.3.6.5 regarding Affordable Care Act (ACA) Health Coverage Statement Inquiries.

IRM 21.3.6 Toll-Free Procedures for IRS Test on W-2 Verification Code for Filing Season 2016 & Information Return Updates to Include ACA Forms
An IRM procedural update, effective 01/08/2016, was issued to revise IRM 21.3.6 regarding Toll-Free Procedures for IRS Test on W-2 Verification Code for Filing Season 2016 & Information Return Updates to Include ACA Forms.

IRM 21.3.7 Affordable Care Act MFTs Added for CAF Processing
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.7 where the guidance has been incorporated. This link will be removed on 2/8/2016.

IRM 21.3.8 Changes to Federal, State, and Local Government (FSLG) Referral Procedures
An IRM procedural update, effective 08/21/2015, was issued to revise IRM 21.3.8 regarding Changes to Federal, State, and Local Government (FSLG) Referral Procedures.

IRM 21.3.8 EO Status 20 Procedures and Auto-Revocation Disclosure Dates for Calendar Year 2016
An IRM procedural update, effective 01/21/2016, was issued to revise IRM 21.3.8 regarding EO Status 20 Procedures and Auto-Revocation Disclosure Dates for Calendar Year 2016.

IRM 21.3.8 IDRS Updates for Organizations Without Formal Exemption
An IRM procedural update, effective 04/27/2015, was issued to revise IRM 21.3.8 regarding IDRS Updates for Organizations Without Formal Exemption.

IRM 21.3.8 Organizations in EO Status 27 or EO Status 36 on IDRS and EO Applications in EDS Status 37
An IRM procedural update, effective 03/30/2015, was issued to revise IRM 21.3.8 regarding Organizations in EO Status 27 or EO Status 36 on IDRS and EO Applications in EDS Status 37.

IRM 21.3.8 Organizations That Voluntarily Relinquish Their Exemption
An IRM procedural update, effective 06/02/2015, was issued to revise IRM 21.3.8 regarding Organizations That Voluntarily Relinquish Their Exemption.

IRM 21.3.8 Update to Status 25 Procedures and Miscellaneous Perfection Issues
An IRM procedural update, effective 12/03/2015, was issued to revise IRM 21.3.8 regarding Update to Status 25 Procedures and Miscellaneous Perfection Issues.

IRM 21.3.10 Practitioner Priority Service (PPS)
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10 where the guidance has been incorporated. This link will be removed on 2/8/2016.

IRM 21.3.10 Practitioner Priority Service (PPS)
An IRM procedural update, effective 04/16/2015, was issued to revise IRM 21.3.10 regarding IRM Reference for Form 8821 Requirements; Non-Authorized Third Parties; and Disclose to a Third Party.

IRM 21.3.10 Practitioner Priority Service (PPS)
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10 where the guidance has been incorporated. This link will be removed on 2/8/2016.

IRM 21.3.10 Practitioner Priority Service (PPS) Preparer Tax Identification Number (PTIN) information updated
An IRM procedural update, effective 03/24/2015, was issued to revise IRM 21.3.10 regarding PPS Scope of Service PTIN Info; Deleted Transcript Request Info; and Returning Calls to Practitioners.

IRM 21.4.1 Additional Authentication; IVO/SPIDT Time Frame; myRA Starter Retirement Fund
An IRM procedural update, effective 01/19/2016, was issued to revise IRM 21.4.1 regarding Additional Authentication; IVO/SPIDT Time Frame; myRA Starter Retirement Fund.

IRM 21.4.1 Changed Form 1040X 12 Week Processing Time Frame to 16 Weeks
An IRM procedural update, effective 01/21/2016, was issued to revise IRM 21.4.1.3 regarding a change to Form 1040X 12 Week Processing Time Frame to 16 Weeks.

IRM 21.4.1 ERS; Forward Refund Checks; Return RAL/RAC; Bank Contact Information
An IRM procedural update, effective 06/09/2015, was issued to revise IRM 21.4.1 regarding ERS; Forward Refund Checks; Return RAL/RAC; Bank Contact Information.

IRM 21.4.1 Informal Claims; E-filing Limitation; TAS; Time Frame
An IRM procedural update, effective 05/07/2015, was issued to revise IRM 21.4.1 regarding Informal Claims; E-filing Limitations; TAS; Time Frame.

IRM 21.4.1 No Record of e-filed Return: UPC 147 RC 4 and UPC 147 RC 6/7 Paper Return
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 2/22/2016.

IRM 21.4.1 Oral Statement Authority; Bureau of the Fiscal Service Telephone Number; Corrected Links; ERS Status Codes
An IRM procedural update, effective 12/10/2015, was issued to revise IRM 21.4.1 regarding Oral Statement Authority; Bureau of the Fiscal Service Telephone Number; Corrected Links; ERS Status Codes.

IRM 21.4.1 Refund Research; Amended Returns; Revised Time Frame; TAC Guidance; ERS Stop Numbers
An IRM procedural update, effective 03/26/2015, was issued to revise IRM 21.4.1 regarding Refund Research; Amended Returns; Revised Time Frame; TAC Guidance; ERS Stop Numbers.

IRM 21.4.1 Taxpayer Advocate Service (TAS) Consideration; Married Filing Joint Time Frame; Credit Elect Reversal; CP53D Link; Mailing Returned Refunds; RAL Bank
IRM 21.4.1 Refund Research, regarding Taxpayer Advocate Service Consideration; Married Filing Joint Time Frame; Credit Elect Reversal; CP53D Link; Mailing Returned Refunds; RAL Bank.

IRM 21.4.2.1 USPS Forwarding Refund Checks
An IRM procedural update, effective 05/05/2015, was issued to revise IRM 21.4.2.1 regarding USPS Forwarding Refund Checks.

IRM 21.4.2 Form 3911 Decedent Exception; Disposition Code 11 Links; Informational CDNs; Category Code Links
An IRM procedural update, effective 01/13/2016, was issued to revise IRM 21.4.2 regarding Form 3911 Decedent Exception; Disposition Code 11 Links, Informational CDNs; Category Code Links.

IRM 21.4.2 Oral Statement Authority; BFS Phone Number
An IRM procedural update, effective 12/16/2015, was issued to revise IRM 21.4.2 regarding Oral Statement Authority; BFS Phone Number.

IRM 21.4.2 Spanish Assistance at Bureau of Fiscal Services (BFS); CC CHKCL for BMF; Link to Direct Deposit Reject Codes
An IRM procedural update, effective 10/09/2015, was issued to revise IRM 21.4.2 regarding Spanish Assistance at BFS; CC CHKCL for BMF; Link to Direct Deposit Reject Codes.

IRM 21.4.3 Address Change; Refund Checks Returns to TAC
An IRM procedural update, effective 05/05/2015, was issued to revise IRM 21.4.3 regarding Address Change; Refund Checks Returns to TAC.

IRM 21.4.3 Refund Check Campus Location Identifier
An IRM procedural update, effective 10/09/2015, was issued to revise IRM 21.4.3.4.4(1) regarding Refund Check Campus Location Identifier.

IRM 21.4.3 Undelivered Refund Check List; Returned Refund Check Shipping
An IRM procedural update, effective 07/21/2015, was issued to revise IRM 21.4.3 regarding Undelivered Refund Check List; Returned Refund Check Shipping.

IRM 21.4.5 Erroneous Refunds
An IRM procedural update, effective 12/08/2015, was issued to revise IRM 21.4.5 regarding Erroneous Refunds.

IRM 21.4.6 Issuing Refunds to the Injured Spouse Due to Change on Form 8379
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.6 where the guidance has been incorporated. This link will be removed on 3/2/2016.

IRM 21.5.9 Guidance for Processing Carryback/Carryforward RINT/TENT Cases from U.S. Virgin Islands
An IRM procedural update, effective 11/03/2015, was issued to revise IRM 21.5.9 regarding Guidance for Processing Carryback/Carryforward RINT/TENT Cases from U.S. Virgin Islands.

IRM 21.5.9 Processing Individual, Estate and Trust Carryback Cases Involving Net Investment Income Tax (NIIT)
An IRM procedural update, effective 05/04/2015, was issued to add IRM 21.5.9.5.14.10 regarding Processing Individual, Estate and Trust Carryback Cases Involving Net Investment Income Tax (NIIT).

IRM 21.5.10 Link to Identity Theft Exhibit; Form 4442 Language; AIMS Status Code Guide
An IRM procedural update, effective 01/04/2016, was issued to revise IRM 21.5.10 regarding Link to Identity Theft Exhibit; Form 4442 Language; AIMS Status Code Guide.

IRM 21.6.3 Coverage Checkbox
An IRM procedural update, effective 04/01/2015, was issued to revise IRM 21.6.3.4.2.16.8.3 regarding Updating the Coverage Checkbox.

IRM 21.6.3 Shared Responsibility Payment, Coverage Exemption and Coverage Checkbox
An IRM procedural update, effective 08/03/2015, was issued to revise IRM 21.6.3 regarding Shared Responsibility Payment, Coverage Exemption and Coverage Checkbox.

IRM 21.6.3.4.2.16.4.1 Affordable Care Act Disclosure - Added additional clarification pertaining to disclosing data
An IRM procedural update, effective 03/13/2015, was issued to revise IRM 21.6.3.4.2.16.4.1 regarding Affordable Care Act Disclosure - Added additional Clarification Pertaining to Disclosing Data.

IRM 21.7.8 Fax Number for Form 2290, Schedule 1
An IRM procedural update, effective 07/10/2015, was issued to revise IRM 21.7.8.4.2.4(6) regarding New Fax Number for Form 2290, Schedule 1.

Part 21 - Customer Account Services (continued)
Customer technical and account inquiries received via telephone, email, other written correspondence and walk-in service.

All Published Guidance - Customer Account Services - IRM Part 21
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 01-Feb-2016