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Part 25. Special Topics

Chapter 13. Taxpayer Correspondence

Section 1. Taxpayer Correspondence Services

25.13.1 Taxpayer Correspondence Services

Manual Transmittal

July 28, 2026

Purpose

(1) This transmits revised IRM 25.13.1, Taxpayer Correspondence - Taxpayer Correspondence Services.

Material Changes

(1) The following table is a list of changes made throughout this IRM.

IRM SubsectionDescription
SignatureUpdated approving official
25.13.1.1(1), Program Scope and ObjectivesAdded “TCS serves as the principal owner of all correspondence products.”
25.13.1.1.2, AuthorityAdded Restructuring and Reform Act of 1998 (RRA 98), Section 3705.
25.13.1.1.3 (4), Roles and ResponsibilitiesChanged table title from “Section” to “Branch”. Removed Requirements & Technology (R&T) and Data Metric Initiatives (DM&I). Merged CAM, R&T and DM&I Roles into Taxpayer Correspondence Services (TCS) Added information for TCS National Correspondex (CRX) Analyst responsibilities. Changed language throughout to combine and clarify roles. National Distribution Center (NDC): Added (1), removed (3), renumbered accordingly. Added “Note” to NDC Section- “There is a strict approval process to print though NDC. Printing is based on circumstance and approved on a case-by-case basis.”
25.13.1.1.4, Program Management and ReviewRemoved “and reports”. Added Operational reviews and Quality reviews.
25.13.1.1.5, Program ControlsAdded new section, Program Controls.
25.13.1.1.6 (1), Terms and AcronymsRenumbered to 25.13.1.1.6 (1). Added Internal Revenue Manual (IRM) and definition; revised definition of Correspondence Leadership Council (CLC), additional small language edits throughout to definitions of Terms for clarification and consistency.
25.13.1.1.6 (2), Terms and AcronymsRenumbered to 25.13.1.1.6 (2). Removed irrelevant acronyms.. Added Internal Revenue Manual (IRM).
25.13.1.1.7, Related ResourcesRenumbered to 25.13.1.1.7. Updated links and added IRM 2.11.1, IDRS Correspondence System.
25.13.1.2, Taxpayer CorrespondenceUpdated the descriptions for all correspondence types for clarity.
25.13.1.2.1, Correspondence RequirementsUpdated language to clarify general correspondence requirements; combined information in 2 and 3 in Design and Branding and renumbered accordingly; and updated language in legal statutory and Regulatory Provisions for clarity.
25.13.1.2.2, IRS Employee Contact Requirements on CorrespondenceChanged and rearranged language to clarify manual and non-manual correspondence. Also, clarified that signatures are not required.
25.13.1.3, TCS ServicesChanged title from "Service" to "Category", Changed "Function" to "Services Provided". Added "Product Redesign" to the Request for Services Category. Removed CAM Analyst and Requirements Specialists and added those services to the Requests for Services category. Revised table information and language to streamline and clarify TCS services offered. Removed "Optical Character Recognition" from the Quick Response Code category. Changed Correspondex (CRX) Coordinator to Correspondex (CRX) Coordination. Added “Note: If CRX letters are not used for 12 consecutive months, they will be made inactive.” Updated language for clarity.
25.13.1.3.1, Request for Services ProcessAdded "Treasury Inspector General for Tax Administration/Government Accountability Office" prior to acronym "TIGTA/GAO". Added “Correspondence redesign” to priority one. Added "Notice Redesign Process" to Activities table. Combined activities and removed desk reference guide information. Added “Requests submitted without the proper documentation or justification will be closed. “Removed Step 4 from table removing Desk reference guide information. Added BOD to stakeholder and collaboration information. Added information that BOD to Appoint a Subject Matter Expert (SME) to collaborate with TCS.
25.13.1.3.2, TCS ApplicationsRemoved Customer Satisfaction Survey information as it is no longer valid.
Editorial changes throughoutEditorial and style changes throughout this IRM. Website addresses, form references and IRM references were reviewed and updated as necessary.

 

Effect on Other Documents

This supersedes IRM 25.13.1 dated January 29, 2025.

Audience

The policies, procedures and instructions outlined in this IRM apply to all divisions, functional units, employees and contractors within the IRS who are responsible for creating or revising taxpayer correspondence products, letters or notices.

Effective Date

(07-28-2026)

Michele L. Page 
Director, Distribution 
Taxpayer Services Division

25.13.1.1 (07-28-2026)

Program Scope and Objectives

  1. Scope: Taxpayer Correspondence Services (TCS) serves as the principal owner of all correspondence products who manages the design, development, planning, and delivery of all taxpayer correspondence issued by IRS Servicewide..
  2. Purpose: TCS implements consistency, quality, plain language standards, procedures, website (Web) design and business policies for all correspondence, both electronic and paper, to help taxpayers take the appropriate action(s) to resolve their tax issues.
  3. Audience: Business units generating taxpayer correspondence Servicewide.
  4. Policy Owner: Director, Distribution, Media and Publications (M&P), Customer Assistance, Relationships and Education (CARE), Taxpayer Services (TS).
  5. Program Owner: TCS is the enterprise gatekeeper with responsibilities for correspondence standards, procedures, and policies.
  6. Primary Stakeholders: All business units.
  7. Program Goals: To ensure all correspondence issued by the Service is simple, easy to read, non-burdensome to taxpayers and aligns with the IRS’s mission of providing taxpayers top quality service to meet their tax obligations.
25.13.1.1.1 (01-29-2025)

Background

  1. Taxpayer Correspondence Services was established in 2010 as the Office of Taxpayer Correspondence (OTC) to create a cohesive work process to oversee and assist in correspondence development and unified standards Servicewide.
25.13.1.1.2 (07-28-2026)

Authority

  1. Plain Writing Act of 2010 - The law requires federal agencies to use clear government communication the public can understand and use.
  2. RRA 98 Section 3705 - The Restructuring and Reform Act of 1998 (RRA 98), Section 3705 requires that certain information, including contact telephone numbers, be included in IRS correspondence.
25.13.1.1.3 (07-28-2026)

Roles and Responsibilities

  1. The Director, Distribution, approves and authorizes the policy in this IRM.
  2. The Chief, Taxpayer Correspondence Services (TCS), oversees the execution of the policy in this IRM and the daily work of the TCS employees executing the tasks described in this IRM.
  3. TCS employees perform all the tasks described in this IRM.

  4. The following table outlines the roles and responsibilities of the branches within Distribution as they relate to TCS:

    BranchRoles
    Taxpayer Correspondence Services

    TCS improves and revises existing notices and letters and develops and plans new correspondence in collaboration with a business Subject Matter Expert (SME) using:

    • The IRS Style Guide,
    • Behavioral Insights (BI) guide,
    • executive orders, and
    • other legislation.

    TCS Analysts:

    • Partner with business units to plan and coordinate correspondence services, ensuring the delivery of high-quality products and services.
    • Coordinate implementation of product content changes, including digital communication on IRS.gov.
    • Meet with stakeholders periodically to review the quality and effectiveness of each correspondence product and facilitate decisions on future actions.
    • Develop, manage and maintain TCS’s Correspondence Management Information System (CMIS) and Servicewide Notice Information Program (SNIP).
    • Conduct reviews and implement quality and consistent products.

    • Lead enterprise-wide efforts for:

      • Legislation
      • Digitization
      • Modernization

       

    • Manage and maintain a TCS SharePoint.

    TCS National Correspondex (CRX) Analysts:

    • Review and prepare letter files for IDRS terminal input nationwide.
    • Implement monthly transmittals into the national letter files.
    • Supply copies of letters to each IRS service center, SERP and IAT.
    • Prepare the yearly CRX production schedule.
    • Update the Office of Management and Budget (OMB) Clearance Records.
    • Provide advanced copies of letters with ties to specific programs for testing purposes.
    • Update SERP files.
    • Load the files to the IAT system.
    • Send the monthly national office reports.
    • For more information, see IRM 2.11.1, IDRS Correspondence System.
    Correspondence Production Services (CPS)
    • CPS receives files from the Notice Delivery System (NDS), which is a server-based system to process taxpayer notice files.

    • For additional information see IRM 1.1.13.5.1.4.3, Correspondence Product Services (CPS).

      Note:

      Records on taxpayer notice files are appended with an index key on the Inter Active Programming (IAP) mainframe and then downloaded to the NDS servers.

       

    National Distribution Center (NDC)
    1. NDC’s main role is to provide printed products requested from taxpayers, IRS offices and CPS.
    2. NDC provides order fulfillment services and distribution of products to IRS internal and external customers.
    3. NDC receives data files and correspondence files to create personalized letters for taxpayers and IRS employees.
    4. All requests for NDC printing services require an approval from the Director, Distribution . For more information, see IRM 25.13.1.3.1 (2), Request for Services Process.

    Note:

    There is a strict approval process to print through NDC. Printing is based on circumstance and approved on a case-by-case basis.

25.13.1.1.4 (07-28-2026)

Program Management and Review

  1. TCS manages outgoing correspondence through the following reviews:

    • Operational reviews
    • Quality reviews
    • Notice Start-Up reviews
    • Agile reviews

     

25.13.1.1.5 (07-28-2026)

Program Controls

  1. TCS administers program controls, including but not limited to, overall program administration, reports to track inventory, and program reviews. The following activities help ensure program success:

    • Conducting annual program reviews.
    • Conducting annual policy reviews.
    • Separation of duties/control of user roles in TCS SharePoint and databases.
    • Supplying training to TCS employees, as needed.

     

25.13.1.1.6 (07-28-2026)

Terms and Acronyms

  1. The following table is a list of terms used throughout this IRM:

    TermDefinition
    Internal Revenue Manual (IRM)The IRM is the primary, official compilation of instructions to staff that relate to the administration and operation of the IRS. The IRM ensures that employees have the approved policy and guidance they need to carry out their responsibilities in administering the tax laws or other agency obligations.
    Correspondence Leadership Council (CLC)A tactical decision-making group of executive-level representatives who approve enterprise, cross-functional correspondence process modifications.
    Correspondence Management Information System (CMIS)A centralized repository used to collect, analyze, and store performance and utilization data.
    Correspondence Production Services (CPS)Prints, inserts, sorts and mails IRS correspondence.
    National Distribution Center (NDC)Provides order fulfillment services and distribution of products to IRS internal and external customers.
    Integrated Automation Technologies (IAT) ToolTool used to simplify taxpayer account processing by assisting the user with IDRS research and input.
    Publishing ServicesProduces electronic and printed products and services that enable taxpayers to understand and meet their tax responsibilities and IRS employees to administer the tax laws effectively and fairly.
    Requests for ServicesOnline process for all requests to revise or create IRS taxpayer correspondence.
    Report Erroneous CorrespondenceOnline process to report errors in correspondence, correspondence generated in error or sent to the incorrect party.
    Notice Start-UpA review of newly created or revised Computer Paragraph (CP) notices to identify errors prior to mailing.

     

  2. The following table is a list of acronyms used throughout this IRM:

    AcronymDefinition
    APGolfAppeals Generator of Letters and Forms
    BODBusiness Operating Division
    CARECustomer Assistance, Relationships and Education
    CLCCorrespondence Leadership Council
    CMISCorrespondence Management Information System
    CPComputer Paragraph
    CPSCorrespondence Production Services
    CRXCorrespondex
    DGCData Gathering Call
    DN&LDigitalization Notices and Letters
    ETCErroneous Taxpayer Correspondence
    IAPInter Active Programming
    IDRSIntegrated Data Retrieval System
    IATIntegrated Automation Technologies
    IRCInternal Revenue Code
    IRMInternal Revenue Manual
    ITInformation Technology
    LB&ILarge Business and International
    LPTSLinguistic Policy, Tools, and Services
    M&PMedia & Publications
    MOUMemorandum of Understanding
    MSPMost Serious Problem
    NDCNational Distribution Center
    NDSNotice Delivery System
    OLSOnline Services
    OMBOffice of Management and Budget
    PGLDPrivacy, Governmental Liaison and Disclosure
    PIIPersonally Identifiable Information
    PRPProgram Requirements Package
    PSRPublishing Services Request
    QRQuick Response
    RGSReport Generation Software
    RRA 98Restructuring and Reform Act of 1998
    SB/SESmall Business/Self-Employed
    SDSecure Destruction
    SERPServicewide Electronic Research Program
    SMESubject Matter Expert
    SNIPServicewide Notice Information Program
    SSNSocial Security Number
    TAPTaxpayer Advocacy Panel
    TASTaxpayer Advocate Services
    TBORTaxpayer Bill of Rights
    TCSTaxpayer Correspondence Services
    TIGTA/GAOTreasury Inspector General for Tax Administration/Government Accountability Office
    TINTaxpayer Identification Number
    TPNCTaxpayer Notice Code
    TPR/TPBTaxpayer Rights/Taxpayer Burden
    TSTaxpayer Services
    UDUndeliverable
    URLUniform Resource Locators
    USPSUnited States Postal Service

     

25.13.1.1.7 (07-28-2026)

Related Resources

  1. In addition to IRM 25.13.1, the following resources will provide additional guidance:

    • Federal Plain Language Guidelines
    • IRS Style Guide
    • Taxpayer Bill of Rights (TBOR)
    • TAS Standard Language
    • TCS SharePoint site
    • IRM 1.17.7, Use of the Official IRS Seal, IRS Logo and IRS Endorsed Program Identifiers
    • IRM 1.18.5, National Distribution Center
    • IRM 1.22.3.2.1, Types of IRS Addresses
    • IRM 2.11.1, IDRS Correspondence System

     

25.13.1.2 (07-28-2026)

Taxpayer Correspondence

  1. The following table provides a list of the three main types of correspondence:

    Type of CorrespondenceDescription
    Computer Paragraph (CP) NoticesSystemically generated tax account-related correspondence created in response to an account-related activity or condition and sent directly to taxpayers.
    Correspondex letters (CRX)Letters generated through IDRS are not manually generated, but the originator selects the variable data and content.
    Repository lettersCorrespondence sent directly to taxpayers. The letters are non-manually generated. The originator selects the content, using a fillable PDF design.

     

25.13.1.2.1 (07-28-2026)

Correspondence Requirements

  1. Correspondence requirements must be adaptable, informed by data, and regularly updated. This ensures they remain effective and compliant with the changing requirements and regulations while maintaining the mandatory branding of IRS logos, color, font and icons.
  2. TCS is the centralized point of contact for creation, development, revisions, and projects concerning correspondence.
  3. TCS provides support for all operations in the IRS who generate taxpayer correspondence, as outlined in RRA 98. This includes CP notices, CRX letters, Repository letters, surveys, text messages and emails generating to taxpayers digitally or by mail.

  4. The following table provides a list of requirements for taxpayer correspondence:

    TermRequirements
    Design and Branding
    1. The IRS Design Office created the IRS logo to present and maintain a consistent appearance in all our communication products.
    2. TCS develops, maintains, and administers the design standards for all correspondence. These standards support the values and mission of the IRS by ensuring visual consistency in all written communications and are based on considerable research, analysis and examination.
    3. The standards support the values and mission of the IRS and present the IRS as a single organization, through visual consistency.
    4. The IRS logo is required on all correspondence products.
    5. For more information, see IRM 1.17.7, Publishing - Use of the Official IRS Seal, IRS Logo and IRS Endorsed Program Identifiers.
    Legal Statutory and Regulatory Provisions
    1. When citing law, Counsel must prepare a clear, plain language summary of the law.
    2. The summary must explain the issue in a manner easily understood by taxpayers with little or no knowledge of the tax laws.
    3. Legal or statutory language notifies taxpayers (particularly individuals and small businesses) of any current or new laws and how to get more information. It also helps taxpayers understand possible effects and decide if they need to consult a tax advisor.
    Return Addresses
    1. Correspondence that uses a general IRS campus, Submission Processing Center, or Accounts Management address as a return address is required to use either the standard IRS unique zip code address or street address for that campus.
    2. IRM 1.22.3.2.1, Types of IRS Addresses, provides a list of general IRS unique zip codes and street addresses for each campus.
    Taxpayer identification number elimination or reduction
    1. Requesters of new or revised correspondence containing Social Security numbers (SSNs) or taxpayer identification numbers (TINs) must complete Form 14132, Social Security Number Retention Justification for Forms, Letters, Notices, and Systems, and submit it by email to Privacy, Governmental Liaison and Disclosure (PGLD) at pgld.ssn.reduction@irs.govbefore submitting a TCS Request for Services or Publishing Services Request (PSR).
    2. PGLD will review and sign completed Forms 14132 within 5 business days of receipt. PGLD will also upload, store and maintain signed forms onto the e-Track system and run periodic reports to track mitigation
    3. The requester must include a copy of the signed Form 14132 with their Request for Services.
    4. TCS will not process Request for Services for new or revised correspondence containing SSNs or TINs until provided a signed Form 14132.
    5. For more information, see IRM 10.5.1.7.19.3, SSN Necessary-Use Criteria.
    Insert/stuffer elimination or reduction
    1. Business Operating Division (BOD) correspondence SMEs must secure approval from their executive to continue providing non-mandatory inserts or stuffers in correspondence.

    2. TCS requires business justification with executive approval for inserts or stuffers not meeting the following criteria:

      • Internal Revenue Code (IRC) requirement
      • Business unit policy
      • Internal forms used to secure or provide tax return or account data with personally identifiable information (PII)

       

    Secure Destruction (SD)
    1. The United States Postal Service’s (USPS’s) Secure Destruction (SD) program is the process by which, instead of sending the physical, undeliverable mail pieces back to the IRS, USPS will send a daily digital file containing mail piece information and the reasons for not being able to deliver the correspondence. USPS will then shred the physical mail piece for the IRS.
    2. BOD correspondence SMEs are strongly encouraged to utilize the SD program for all new or revised non-statutory correspondence.
    3. The SD program will not include notices that the IRS is statutorily required to keep, such as certified mail. USPS will continue to physically return these mail pieces to the IRS.
    Verification of address for taxpayer accounts with an undeliverable (UD) mail indicator
    1. When issuing a CRX letter using the Integrated Automation Technologies (IAT) Letter Tool, the letter initiator must ensure they are issuing the letter to the taxpayer’s most current address.

    2. If a CRX letter is being sent to a taxpayer with a UD indicator on their account, the initiator will receive an IAT alert instructing them to do the following before issuing the letter:

      • Perform entity verification
      • Update the taxpayer’s address
      • Remove the UD indicator from the account

       

    3. The intent of this IAT alert is to make the letter initiator aware of the UD indicator on the account and have the initiator research and update the account, as necessary.

     

25.13.1.2.2 (07-28-2026)

IRS Employee Contact Requirements on Correspondence

  1. Correspondence is manually or non-manually generated.

  2. Manually generated correspondence includes any correspondence that is non-systemically generated and must contain certain elements. The IRS employee issuing the correspondence is:

    • Exercising judgement in resolving the issue.
    • Requesting the taxpayer provide other case-related information to resolve the issue.
    • In the best position to respond to all issues raised in the taxpayers correspondence.

    For manually generated correspondence, RRA 98, Section 3705(a) requires the following IRS employee contact information to be prominently shown:

    • Name
    • Telephone number
    • Unique identifying number

    Note:

    Signatures are not required.


     

    For more information, see IRM 21.3.3.4.16.1, Preparing Outgoing Manually Generated Correspondence.


     

     

  3. Non-manually generated correspondence includes correspondence that is essentially identical, regardless of who prepares it, or that does not require a specific IRS employee to resolve.

    For non-manually generated correspondence, RRA 98, Section 3705(a) requires only the IRS telephone number to be prominently shown; a signature, employee name and direct phone number are not required.

    Note:

    CRX letters are non-manually generated correspondence and are generally issued with an employee identification number and a generic IRS toll-free line. Responses are worked nationwide and may not be received by the issuing employee. When issuing CRX letters, employees must use the applicable signature code which includes the title of their Business Operating Divisions, but the signature is suppressed and will not print on the letter.

    For more information, see IRM 21.3.3.4.16.2, Preparing Outgoing Non-Manually Generated Correspondence.

     

25.13.1.3 (07-28-2026)

TCS Services

  1. TCS analysts develop taxpayer correspondence and related landing pages. When needed, they implement correspondence suppression, Erroneous Taxpayer Correspondence corrections and Quick Response (QR) code additions. Some analysts also serve as CRX Analysts.

  2. The following table gives an overview of the services TCS provides:

    CategoryServices Provided
    Request for Services and Product Redesign

    1. TCS works with product SMEs to create and revise taxpayer correspondence through the Request for Services at http://publish.no.irs.gov/distrib/otc.html#tab=tab1.

      Note:

      TCS can initiate a product redesign, without receiving a Request for Services. This is generally done when products need to be updated to meet new design specifications, address mandated changes or other reasons that may arise.
       

       

    2. Product SMEs or customers will:

      1. Submit a request following instructions and completing required fields.

      2. Attach supporting documentation.

        Note:

        Not including key supporting documentation can cause delays in processing the request.

         

      3. Receive confirmation TCS received their request.

       

    TCS Analyst will:

    • Develop or revise products based on the Federal Plain Language Guidelines and IRS Style Guide to maintain consistent standard language.
    • Create and review prototypes to ensure content and format are in line with design specifications.
    • Develop and revise Program Requirement Packages (PRP) for submission to Information Technology (IT), based on final prototypes.
    • Create and revise landing pages on the IRS.gov website,
    • Coordinate translations in-house or with Linguistic Policy, Tools and Services (LPTS) when additional languages are requested.
    • Obtain Office of Chief Counsel review to ensure correspondence meets legal requirements.

    •  

      Note:

      BOD SMEs are responsible to submit any required SERP Alerts.

       

    • Review all new and revised notices for accuracy after implementation.
    • Maintain and update the Servicewide Notice Information Program (SNIP) site.
    Erroneous Taxpayer Correspondence (ETC)

    1. Taxpayer correspondence containing only the following must be reported to TCS for resolution using the Request for Services button:

      • Misspellings or bad grammar
      • Incorrect IRS phone numbers
      • Incorrect QR codes or Uniform Resource Locators (URL) Links
      • Incorrect, missing, or unreadable text

       

    2. Taxpayer correspondence that results in the unauthorized disclosure of sensitive but unclassified data, including PII and tax information, must be reported directly to PGLD using the PII Breach Reporting Form. See IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses of Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents, for additional information.
    Quick Response (QR) Codes
    1. QR codes appear on a variety of published products to allow the user to easily access Web content. For more information about QR codes, see IRM 1.17.7.5.8, Quick Response (QR) Codes.
    2. When a Business Unit requests a QR code be incorporated into a product, TCS will facilitate the process while working the Request for Services submission.

    3. TCS can add QR codes to correspondence products during the development or revision process.

      Exception:

      CRX letters cannot have QR codes due to programming limitations.

       

      
      
    Correspondex (CRX) Coordination

    1. CRX Analysts update the CRX system and will:

      • Process final letter drafts for IDRS programming.
      • Review and prepare IDRS letters for terminal input for end-users.
      • Provide the Service Center Analyst with Master file letters copies, Office of Management and Budget (OMB) files and SERP letters.
      • Provide annual updates for the IDRS Correspondex master letter tape, according to IRM 3.30.123-6, IDRS Correspondex Master Letter Tape Monthly Updates.
      • Create, revise and maintain specific CRX letter files for the Integrated Automation Technology (IAT) Letter Tool and work closely with the IAT staff to ensure tools are correct and functional for all users.
      • Send files to IAT staff during the monthly CRX transmittal and resolve issues with IAT letter files as needed. IAT staff do not update the letter files; only the CRX Analysts in TCS have the capability.

      Note:

      CRX letters not used for 12 consecutive months will be made inactive.

       

    Landing Pages
    1. Landing pages are web pages people reach after clicking a search result, link, advertisement, or by entering a URL directly in a browser, including from printed materials (for example, a pamphlet or letter).
    2. The IRS notice and letter landing pages on IRS.gov provide taxpayers and tax professionals with the purpose of the notice or letter and how to respond to the IRS regarding tax matters.
    3. TCS performs routine reviews and maintenance for notice and letter landing pages on IRS.gov.
    4. The Landing Page Analyst(s) in TCS will input tickets into the Content Management Request System (CMRS) to publish new landing pages, update or remove existing pages, conduct recertification of existing pages and create friendly URLs.
    5. Revising or creating a landing page requires a Request for Services submission.
    Suppress or Stop Correspondence
    1. A Suppression request is appropriate when the correspondence file has not been printed yet.
    2. A Stop request is appropriate when the correspondence has already been printed and it needs to be stopped before mailing.

    3. To suppress or stop correspondence, a Request for Services must be submitted and requires Business Unit Executive approval.

      Note:

      Business units must exercise caution when submitting these types of requests.

       

    4. Suppressions affecting IRS print sites will require approval from the Distribution Director prior to the regeneration of correspondence.
    5. TCS will coordinate the request with all impacted stakeholders.
25.13.1.3.1 (07-28-2026)

Request for Services Process

  1. Based on the type of request, the case is prioritized by the following:

    Priority 1Priority 2Priority 3
    • Legislative Changes
    • Commissioner Mandate
    • New Taxpayer Notice Codes (TPNC)
    • Erroneous or Broke-Fix
    • Most Serious Problem (MSP)
    • Treasury Inspector General for Tax Administration/Government Accountability Office (TIGTA/GAO)
    • Correspondence Redesign
    • Make Obsolete
    • Taxpayer Advocacy Panel (TAP)
    • Online Web Resources

    Enhancement requests are generally made to update language, design or format to improve correspondence products.

    Note:

    These are non-urgent requests for correspondence updates or creation.

    Note:

    All requests will be worked by priority and in the order received. Requests submitted without the proper documentation or justification will be closed.

     

  2. The following table provides the activities that TCS will take when receiving a Request for Services:

    StepsActivities
    1
    1. Review submission and contact requestor when tracked drafts are not included with the request.
    2. Research to determine if there is similar correspondence that can be used and make recommendations to the requestor.

    3. Discuss timeframes for the entire product development phase with the customer such as:

      1. Fast Track Process:

        • Intended to decrease processing time on requests that have minor changes that do not affect or change technical language (e.g., those directly related to tax law or IRS regulations).
        • Eligible fast track changes: (e.g., one-to-three-word changes, design specification changes, transposed numbers, misspelled words, incorrect words, grammar or punctuation).
        • TCS will filter incoming requests applicable to bypass TAS and Counsel approvals.
        • TCS will complete a thorough evaluation of all potential fast track cases, ensuring the appropriate action is taken.

         

      2. Notice Redesign Process:

        • Intended to improve readability, tax compliance and maintain visual consistency.
        • TCS works with stakeholders to redesign correspondence following approved design specifications.

         

      3. Resource impact requiring additional analysis:

        • Request for new correspondence
        • Change in the volume of correspondence printed by CPS
        • Request for CPS to hold/purge correspondence
        • Request for National Distribution (NDC)

        Note:

        If approved by Distribution leadership, the TCS analyst will proceed with the correspondence development.

         

       

    2

    1. A Data Gathering Call (DGC) will be scheduled within 5 business days after the TCS analyst provides the initial draft of the product (which could be up to 14 business days of receiving the Request for Services).

      Note:

      Time frames are subject to change depending on the case priority.

       

    2. The goal of the DGC is to:

      • Discuss the new or revised correspondence product.
      • Discuss impact of changes to the product (BOD updates to IRM, new SERP alerts, etc.).
      • Perform live updates during the call.

      • Gain all relevant stakeholders’ approvals.

        Note:

        Stakeholders may include (but are not limited to) TCS, Information Technology, the requesting BOD, Counsel and TAS.

         

      • Obtain additional information needed to process the request.

        Example:


        Landing pages, Multilingual, etc.

         

      • Determine implementation timeframes based on level of effort, time of year request is submitted or availability of resources.
      • Develop a final draft for review.
      • Solicit stakeholders’ feedback.

      Note:

      Disagreements among stakeholders will be elevated to TCS management for resolution. Correspondence Leadership Council (CLC) support may be required.

       

    3. TCS will include Chief Counsel when the following criteria are met:

      • Change in law
      • Implementation of new or amended regulations
      • New revenue procedures or other published guidance
      • New Small Business/Self Employed (SB/SE) or Large Business and International (LB&I) compliance processes
      • Notice redesign

       

    3

    1. Complete all required documents:

      • PRPs
      • Production reviews
      • SNIP updates
      • Live release

       

      

     

  3. The table below describes how TCS coordinates with stakeholders:

    StakeholderTCS will…Stakeholder will…
    Business Operating Divisions (BOD)Coordinate creation and revision of correspondence with Business Operating Divisions.
    • Appoint a SME to collaborate with TCS. The SME should be a technical expert on the business process associated with the notice or letter and knowledgeable and familiar with the associated workflows that could cause identification of incorrect programming, inaccurate taxpayer account data (if applicable) and the correct actions needed by the taxpayer to resolve their issue.
    • Update impacted IRMs.
    • Issue SERP alerts.
    Correspondence Production Services (CPS)Coordinate the production of new products with CPS.N/A
    Information Technology (IT)Prepare programming requirements and submit for correspondence products. TCS will coordinate product review for Notice Start-Up.If the correspondence products require use in a proprietary program (i.e., Report Generation Software (RGS), Appeals Generator of Letters (APGolf), etc.) the SME must work with their programmers to ensure that new and revised correspondence products are compatible and load properly into their respective programs.
    Taxpayer Advocate Services (TAS)
    • Share advanced drafts of new and revised correspondence products with TAS. TCS will invite TAS to initial DGC, as well as send TAS all subsequent correspondence product revisions.
    • Follow the OTC/TAS Memorandum of Understanding (MOU) when including TAS language in correspondence products. This guidance also includes Exhibit A: TAS Mission Statement and Standard Language and Exhibit B: TAS, LITC, TBOR Chart for Correspondence Products.

    TAS will have 10 business days to provide feedback related to taxpayer rights and taxpayer burden issues (TPR/TPB).

    Exception:

    For expedited correspondence, TCS may request an accelerated time line for feedback.

    Chief CounselSend drafts of new and revised correspondence products to Counsel.

    Counsel will determine whether the correspondence contains legally sufficient language. Estimated review timeframe:

    • Priority 1 - 5 business days
    • Priority 2 - 10 business days
    • Priority 3 - 20 business days.
    Other StakeholdersCoordinate services, as applicable.N/A

     

25.13.1.3.2 (07-28-2026)

TCS Applications

  1. The following table provides a list of applications provided through TCS:

    ApplicationDescription
    Correspondence Management Information System (CMIS)
    1. CMIS is the data repository where performance & utilization data is collected, analyzed and stored.

    2. CMIS allows TCS to:

      • Track new and revised correspondence products.
      • Track products’ revision history.
      • Track updates due to legislation and Commissioner mandates.

       

    Servicewide Notice Information Program (SNIP)
    1. SNIP provides a one-step source of detailed information about taxpayer correspondence products.
    2. Each product’s SNIP detail page provides links to SERP Alerts, IRM references, stuffers and other relevant information that could be helpful when assisting taxpayers.
    3. Includes links to Report Erroneous Correspondence.
    TCS SharePoint Site
    1. The TCS SharePoint site houses training material, administrative documents and other key information vital to TCS operations.

    2. The SharePoint Site Owner will:

      • Organize site content.
      • Manage site permissions.
      • Develop and maintain SharePoint site automation and customer applications.
      • Provide technical support and ticket management for the site.

       

    Digitalization Notices and Letters (DN&L)
    1. DN&L is a web-based application allowing individual taxpayers access to specific CP Notices.
    2. Taxpayers can view and download a 508-compliant PDF version of select CP notices through their Online Account.