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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 21.1.3 Enhanced Disclosure Tool High Risk Authentication
An IRM procedural update, effective 10/05/2016, was issued to revise IRM 21.1.3.2.4 regarding Enhanced Disclosure Tool High Risk Authentication.

IRM 21.2.1 AGI Faxing Procedures; Address of Record
An IRM procedural update, effective 02/13/2017, was issued to revise IRM 21.2.1 regarding AGI Faxing Procedures; Address of Record.

IRM 21.2.1 Direct Pay, Get Transcript, Online Payment Agreement, and Secure Access eAuthentication
An IRM procedural update, effective 10/04/2016, was issued to revise IRM 21.2.1 regarding Direct Pay, Get Transcript, Online Payment Agreement, and Secure Access eAuthentication.

IRM 21.2.1 DOB with Secure Access eAuthentication, New Section Online Account
An IRM procedural update, effective 11/16/2016, was issued to revise IRM 21.2.1 regarding DOB with Secure Access eAuthentication, New Section Online Account

IRM 21.2.1 Electronic Filing PIN, Restrictions for Direct Pay, Resolved Conflicting Language, Online Account Application
An IRM procedural update, effective 01/17/2017, was issued to revise IRM 21.2.1 regarding Electronic Filing PIN, Restrictions for Direct Pay, Resolved Conflicting Language, Online Account Application.

IRM 21.2.1 Form 94X e-File, E-Services, and Secure Access eAuthentication; EFTPS Customer Service Number
An IRM procedural update, effective 10/20/2016, was issued to revise IRM 21.2.1 regarding Form 94X e-File, E-Services, and Secure Access eAuthentication; EFTPS Customer Service Number.

IRM 21.2.1 Policy Change to Providing AGI Over the Phone; Table for Preferred Providers; Online Account as Application That Uses Secure Access eAuthentication
An IRM procedural update, effective 02/07/2017, was issued to revise IRM 21.2.1 regarding Policy Change to Providing AGI Over the Phone; Table for Preferred Providers; Online Account as Application That Uses Secure Access eAuthentication.

IRM 21.2.1 Self-Select PIN Clarification; Link for VITA/TCE/AARP Sites; See Payment History Option on the Online Account Application
An IRM procedural update, effective 03/06/2017, was issued to revise IRM 21.2.1 regarding Self-Select PIN Clarification; Link for VITA/TCE/AARP Sites; See Payment History Option on the Online Account Application.

IRM 21.2.1 E-file 1040 Series and Online Filing; EFT Trace Numbers Research; Removed Payroll Deduction Plans from OPA; Secure Access Applications; FAFSA AGI Guidance
IRM 21.2.1 E-file 1040 Series and Online Filing; EFT Trace Numbers Research; Removed Payroll Deduction Plans from OPA; Secure Access Applications; FAFSA AGI Guidance

IRM 21.2.3 AGI; Third-Party E-Fax Service Provider; MFT32, DLN Transcript; Display: Programming Issue with the TDS DLN Feature in Identity Theft Cases
An IRM procedural update, effective 03/08/2017, was issued to revise IRM 21.2.3 regarding AGI; Third-Party E-Fax Service Provider; MFT32, DLN Transcript; Display: Programming Issue with the TDS DLN Feature in Identity Theft Cases.

IRM 21.2.3 Document Locator Number TDS Programming Change; Call Closure
An IRM procedural update, effective 01/31/2017, was issued to revise IRM 21.2.3 regarding Document Locator Number TDS Programming Change; Call Closure.

IRM 21.2.3 Large Corps, Identity Theft, Internal Transcripts
An IRM procedural update, effective 05/30/2017, was issued to revise IRM 21.2.3 regarding Large Corps, Identity Theft, Internal Transcripts.

IRM 21.2.3 Form 4506 Series, Form 2848
An IRM procedural update, effective 10/04/2016, was issued to revise IRM 21.2.3 regarding Form 4506 Series, Form 2848.

IRM 21.2.3 Taxpayer Rights, IRPTRR, TAC Referral
An IRM procedural update, effective 11/22/2016, was issued to revise IRM 21.2.3 regarding Taxpayer Rights, IRPTRR, TAC Referral.

IRM 21.2.3 Wage and Income Transcripts
An IRM procedural update, effective 10/17/2016, was issued to revise IRM 21.2.3.5.8.4.3 regarding Wage and Income Transcripts.

IRM 21.2.3 When a Feature of TDS is Not Operational
An IRM procedural update, effective 04/19/2017, was issued to revise IRM 21.2.3 regarding When a Feature of TDS is Not Operational.

IRM 21.3.4 Deaf or Hard of Hearing Taxpayers
An IRM procedural update, effective 03/24/2017, was issued to revise IRM 21.3.4.3.2.1.2 regarding Deaf or Hard of Hearing Taxpayers.

IRM 21.3.4 Identity Theft Form 14039
An IRM procedural update, effective 04/14/2017, was issued to revise IRM 21.3.4 regarding Identity Theft Form 14039.

IRM 21.3.4 Multilingual Assistance
An IRM procedural update, effective 05/26/2017, was issued to revise IRM 21.3.4.3.7 regarding Multilingual Assistance .

IRM 21.3.8 Autorevocation Disclosure Dates for Calendar 2017
An IRM procedural update, effective 01/05/2017, was issued to revise IRM 21.3.8 regarding Autorevocation Disclosure Dates for Calendar 2017.

IRM 21.3.8 Letter 4076C Procedures Updated
An IRM procedural update, effective 04/19/2017, was issued to revise IRM 21.3.8 regarding Letter 4076C Procedures Updated.

IRM 21.3.8 New Subsections on Correspondence Worked in Ogden and on CP 161/CP 220
An IRM procedural update, effective 11/16/2016, was issued to revise IRM 21.3.8 regarding New Subsections on Correspondence Worked in Ogden and on CP 161/CP 220.

IRM 21.4.1 Command Code SCFTR Research Procedures Return Not Found & Return Found/Not Processed Procedures; Editorial Updates
An IRM procedural update, effective 12/07/2016, was issued to revise IRM 21.4.1 regarding Command Code SCFTR Research Procedures Return Not Found & Return Found/Not Processed Procedures; Editorial Updates.

IRM 21.4.1 TPP Account Indicators/Unpostable 126 Procedures, ERS Status, WMR & Credit Elect Reversals
An IRM procedural update, effective 03/08/2017, was issued to revise IRM 21.4.1 regarding TPP Account Indicators/Unpostable 126 Procedures, ERS Status, WMR & Credit Elect Reversals.

IRM 21.4.2 Direct Deposit Refund Trace New Category Code DDPD; Update to Disposition Instructions
An IRM procedural update, effective 10/18/2016, was issued to revise IRM 21.4.2 regarding Direct Deposit Refund Trace New Category Code DDPD; Update to Disposition Instructions.

IRM 21.4.2 Expired Refund - CEBA 1987, Limited Payability, Preparer Misconduct Procedures
An IRM procedural update, effective 03/27/2017, was issued to revise IRM 21.4.2 regarding Expired Refund CEBA 1987, Limited Payability, Preparer Misconduct Procedures.

IRM 21.4.2 Removed Economic Stimulus Payment (ESP) Reference
An IRM procedural update, effective 10/31/2016, was issued to revise IRM 21.4.2.4.6 regarding the Removal of the Economic Stimulus Payment (ESP) Reference.

IRM 21.6.3 Education Credit and Health Coverage Tax Credit
An IRM procedural update, effective 01/30/2017, was issued to revise IRM 21.6.3.4.2.9.5 regarding Additional Health Coverage Tax Credit Inquiry Types.

IRM 21.7.2 Taxpayer Files Form 944 or Form 941 in Error - Letter 4148C/4086C/3007C Responses
An IRM procedural update, effective 12/06/2016, was issued to revise IRM 21.7.2.4.9.3.4 regarding Taxpayer Files Form 944 or Form 941 in Error Letter 4148C/4086C/3007C Responses.

IRM 21.7.2 AM Procedures for Form 8974
An IRM procedural update, effective 04/28/2017, was issued to revise IRM 21.7.2 regarding AM Procedures for Form 8974.

IRM 21.7.4 Fax Number to Send Form 2553 to Entity Unit in Ogden
An IRM procedural update, effective 10/25/2016, was issued to revise IRM 21.7.4.4.4.11.2 regarding Fax Number to Send Form 2553 to Entity Unit in Ogden.

IRM 21.7.5 Processing Requests for Deferment of Federal Taxes; Amended Returns or Adjustment Requests With No Open TC 420 (-L freeze) or Record on Aims
An IRM procedural update, effective 03/01/2017, was issued to revise IRM 21.7.5 regarding Processing Requests for Deferment of Federal Taxes; Amended Returns or Adjustment Requests With No Open TC 420 (-L freeze) or Record on AIMS.

IRM 21.7.8 Alternative Fuel Credits
An IRM procedural update, effective 03/01/2017, was issued to revise IRM 21.7.8 regarding Alternative Fuel Credits.

IRM 21.7.8 Clarification for Patient-Centered Outcomes Research (PCOR) Fee; Credit Reference Numbers (CRNs) and Data Reference Numbers (DRNs)
An IRM procedural update, effective 11/02/2016, was issued to revise IRM 21.7.8.4.1.5.1 regarding Clarification for Patient-Centered Outcomes Research (PCOR) Fee; Credit Reference Numbers (CRNs) and Data Reference Numbers (DRNs).

IRM 21.7.8 Taxpayer Authentication PIN; Updated Tax Rates
An IRM procedural update, effective 12/16/2016, was issued to revise IRM 21.7.8 regarding Taxpayer Authentication PIN; Updated Tax Rates.

IRM 21.7.8 Transfer Number for Installment Agreements; Names of IAT Tools; Type of Fuel and CRN to Include Kerosene for Use in Aviation
An IRM procedural update, effective 10/13/2016, was issued to revise IRM 21.7.8 regarding Transfer Number for Installment Agreements; Names of IAT Tools; Type of Fuel and CRN to Include Kerosene for Use in Aviation.

IRM 21.8.2 BMF International Accounts Management
An IRM procedural update, effective 12/16/2016, was issued to revise IRM 21.8.2 regarding updates to BMF International Accounts Management.

IRM 21.8.2 BMF International Accounts Management
An IRM procedural update, effective 04/28/2017, was issued to revise IRM 21.8.2 regarding updates to BMF International Accounts Management.

IRM 21.8.2 BMF International Accounts Management
An IRM procedural update, effective 05/19/2017, was issued to revise IRM 21.8.2.12.10.3 regarding updates to the Substantiation that Must be Provided for Amended Form 1042 Returns with Line 67 Changes.

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: 20-Jun-2017