part21-19

21.3.10 
Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR)

All Official Use Only content has been replaced with ≡.

21.3.10.1 
(08-14-2009)
Practitioner Priority Service (PPS) Overview

  1. Practitioner Priority Service (PPS) is a nationwide toll-free, account related service for all practitioners. PPS serves practitioners
    as the first point of contact for assistance regarding their clients account related issues. There is no requirement for
    Practitioners to use this service exclusively.

  2. The primary method for a practitioner to contact the service regarding client inquires is through the PPS toll-free number
    and if eligible, using the IRS Electronic Accounts Resolution (EAR) system.

  3. PPS provides the following benefits to Practitioners:

    1. Improves overall consistency and quality of taxpayer service.

    2. Provides accessibility into the IRS systems.

    3. Reduces wait time for service.

      Note:

      Practitioners calling in reference to Tax Law account related inquiries should be advised to call one of the toll-free numbers
      stated below. If a Practitioner is calling in reference to a tax law account, state the toll free numbers (IMF/BMF) for future
      use and then transfer the practitioner using the Telephone Transfer Guide (TTG). You can find the TTG at http://serp.enterprise.irs.gov/TTGuide/TTGuide.jsp.
      .Following are the toll free numbers for individuals and businesses:
      Individual Master File (IMF) 800-829-1040
      Business Master File (BMF) 800-829-4933.

    4. Practitioners calling with Disaster questions/issues will be transferred to the Special Service Line #92098.

21.3.10.1.1 
(08-14-2009)
(08-14-2009)Types of Inquiries

  1. PPS toll free incoming calls are routed to one of the designated PPS sites listed below based on account inquiry. If a call
    is received via the PPS and the caller is not a Practitioner advise the caller to call the appropriate toll-free number stated
    in See IRM 21.3.10.1., Practitioner Priority Service (PPS) Overview.

    Sites Type of Inquiry
    Brookhaven, NY Individual Master File (IMF)
    Memphis, TN Individual Master File (IMF)
    Philadelphia, PA Individual Master File (IMF)
    Cincinnati, OH Business Master File (BMF)
    Ogden, UT Business Master File (BMF)

21.3.10.1.2 
(10-01-2007)
PPS Access and Availability

  1. The PPS toll free number is 1-866-860-4259. The lines are available to all practitioners with valid power of attorney declarations.
    The hours of service are weekdays Monday – Friday 8:00 a.m. to 8:00 p.m., local time, with the exception of Alaska and Hawaii,
    which follow Pacific Time.

21.3.10.1.3 
(08-14-2009)
Scope of Service

  1. PPS provides a number of benefits to practitioners, for example:

    • Locating and applying payments.

    • 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/or publications; see IRM 21.3.6.4.1, Ordering Forms and Publications.

    • Securing taxpayer income verification.

      Example:

      Form 1099 and/or Form W-2.

    • Resolving taxpayer account problems.

    • Transcripts of taxpayer accounts, see IRM 21.2.3.4, Transcript Procedures.

      Exception:

      Transcript requests that exceed 10 Individual Master File modules and/or 10 Business Master File modules, provide up to 10
      Master File Modules. Advise practitioner that additional requests must be made by completing and submitting Form 4506-T, Request for Transcript of Tax Return. Form 4506-T may be submitted via fax or mail using the General instructions on page 2 of the Form and/or if practitioner
      is eligible Transcript Delivery System (TDS).

  2. PPS toll free customer service representatives (CSRs) will resolve inquiries by taking the appropriate action and providing
    an accurate response. CRSs should not limit the practitioner to the number of clients and/or issues handled. CSRs will provide
    complete and accurate information and advise practitioners to provide their clients with the appropriate toll free non-PPS customer service number. IRS Hotlines and Toll-Free Numbers can be found on http://www.irs.gov/business/small/article/0..id=161104.html

21.3.10.1.4 
(10-01-2006)
Employee Training

  1. Employees assigned to the PPS toll-free line receive specialized training to handle practitioner issues.

  2. PPS clerical staff duties are assigned and determined by each site.

21.3.10.1.5 
(10-01-2007)
Emergency Procedures

  1. Refer to IRM 21.1.3.10, Safety and Security Overview. This IRM provides employee guidance on the following:

    • Personnel Safety, IRM 21.1.3.10.1

    • Bribery Attempts, IRM 21.1.3.10.2

    • Assault/Threat Incidents/Abusive Practitioners, IRM 21.1.3.10.3

    • Reporting Assault/Threat Incidents, IRM 21.1.3.10.4

    • Written Assault/Threat Reports, IRM 21.1.3.10.5

    • Significant Incidents, IRM 21.1.3.10.6

    • Bomb Threats, IRM 21.1.3.10.7

    • Suspicious Packages and Letters, IRM 21.1.3.10.8

    • Other Incidents to Report to TIGTA, IRM 21.1.3.10.9

21.3.10.2 
(08-14-2009)
Authentication and Disclosure Guidelines

  1. Person(s)requesting tax account information must have proper authorization in the form of a valid Form 2848, Power of Attorney and Declaration of Representative, Third Party Designation (i.e., check-box, Form 8821, Tax Information Authorization (TIA), oral TIA), or Oral Disclosure Consent (ODC). Research must be performed to verify that these authorizations are on
    record for the specific:

    • Taxpayer

    • Tax Form

    • Tax Period

  2. For additional information see the following:

    • IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

    • IRM 11.3, Disclosure of Official Information

    • IRM 11.3.3, Disclosure to Designees and Practitioners

    • IRM 21.2.1.60, Hearing Impaired Caller and TTY/TDD Equipment

  3. The type of required authentication depends upon the level of the Practitioners authority. When a Power of Attorney (POA)
    claims to be a Level H representative and Centralized Authorization File (CAF) does not show a Level H indicator, research
    is required on both the preparer and examination issue for the year(s) or period(s) being requested. To verify that the Level
    H prepared the return(s) and if the return(s) is/are under examination, see IRM 21.3.7.5.7 , Unenrolled Return Preparer Level H Representative Research, Rejections and Processing.

  4. The Level H, Unenrolled Return Preparer can only represent on Form 2848, Power of Attorney, if they have prepared the return(s)
    and the return(s) are under Examination.

  5. After research is completed, and it is determined the POA, Form 2848 , Power of Attorney and Declaration of Representative
    does not have Level H authority, you must request a completed Form 8821, Tax Information Authorization, before discussing the clients return.

  6. If the Power of Attorney, Form 2848 is on CAF, and CAF shows a Level H already is established on the CAF for the tax year(s)
    or period(s) of the request, verify through research, if the Level H prepared the return(s) and if the return(s) is/are under
    examination for their eligibility.

  7. If after research, the Level H is deemed ineligible (i.e. they did not prepare the return(s) or return(s) are not under Examination:::

    1. Advise the Practitioner that he/she does not appear to be eligible to represent the taxpayer.

    2. Request a completed Form 8821.

    3. Annotate a brief history on AMS (Accounts Management Services ). ).

      Example:

      “Rep. not eligible as Level H – F 8821 requested.”

    4. Prepare Form 4442 with the following information:

    • Taxpayer Name and Identification Number.

    • In Part III, Section C, state Level H representative is ineligible for representative, delete CAF record for:

      1. Representative(s) name and CAF number.

      2. MFT with year(s) or period(s) involved in the inquiry.

      3. Prepare and address a fax cover sheet to accompany the Form 4442 and fax to the Headquarters PPS Analyst at 215-516-2892.

    Reminder:

    If the POA Level H, Unenrolled Return Preparer, did not prepare the original return(s) in question, and the return(s) are not under examination, request and receive a completed Form 8821 before providing any account information.

  8. General/Durable Authorization is generally a Court Appointed Authority which does not state a specific tax matter or TIN.
    However, it will state the name of the taxpayer and the individual the authority is granted. If a practitioner calls regarding
    a General/Durable Authorization, these steps are to be followed:

    • If the caller faxes, and you obtain, a copy of the General/Durable Authorization, provide the necessary information requested.
      This faxed authorization is a one time authorization.

    • If the caller requests the authorization be made permanent on the CAF, have the caller fax you the General/Durable Authorization
      and a completed (signed and dated) Form 2848 naming himself/herself as the authorized third party. Forward this information
      to the CAF Function once the call is completed.. Refer to IRM 21.3.7.1.6CAF Processing Sites (CAF Function), for state mapping procedures to submit to the proper CAF team for processing.

    • When faxing to the appropriate CAF Function ensure “PPS”
       is clearly marked in the corner of the Form 2848/8821. Faxed forms received by the CAF Function will be processed within
      24 hours of receipt; or

    • If the caller does not have a completed Form 2848, advise the caller that he/she can forward a copy of the General/Durable
      Authorization with a completed (signed and dated) Form 2848 naming himself/herself as the authorized third party to the
      CAF Function. The CAF Function will record authorization. Refer to IRM 21.3.7.1.6CAF Processing Sites (CAF Function), for external procedures. You may also refer the taxpayer to the Form 2848 instructions, Publication 4019, Third Party Authorization, Levels of Authority, or www.irs.gov/caf for information regarding the Centralized Authorization File. However, in the interim, the caller may
      fax you the General/Durable Authorization for immediate one time assistance.

      Note:

      If a Practitioner is calling in regards to a joint filed return and has submitted a Form 2848 or Form 8821 and is requesting
      information on both, (husband and wife) you must verify the representative/appointee has authorization on CAF for the husband
      and wife before providing any information.

21.3.10.2.1 
(08-14-2009)
Authorized Third Party Designees

  1. Practitioners with checkbox authority may use the services of Practitioner Priority Services (PPS). Third party designees
    (checkbox) may
    not
     negotiate on behalf of a taxpayer concerning a compliance issue. For additional information, please refer to IRM 21.1.3.3.1(4),
    (5), and (6), Third Party Designee Authentication.

    Note:

    We can still accept information from non-authorized third parties. See IRM 21.3.10.2.2., Non-Authorized Third Parties.

    Reminder:

    Reporting Agents (RAs) may be granted authority to obtain information pertaining to Form W-2 series and Form 1099 series
    information returns, including related civil penalties, if authorized by the taxpayer. The authorization for Forms W-2 is
    made by entering a period no earlier than 2004 on Form 8655, Reporting Agent Authorization, line 18a. The authorization for Forms 1099 is made by entering a period no earlier than 2006 on Form 8655, line 18b. .
    To determine which periods they are authorized, view the RFINKL screen.

  2. A faxed Form 8821, Tax Information Authorization, or Form 8655 may be used by the practitioner to validate/verify one of the taxpayer entity items (name, address, or EIN)
    if two of these entity items are accurate and all remaining required fields are complete. EIN validation will only be provided verbally. PPS assistors will no longer provide written or faxed verification, if caller request written or faxed
    verification, provide the caller with the Business and Specialty Line at 1-800-829-4933. See IRM 21.3.9.3.1, Review of Forms 8655 (Reporting Agents Authorization), to determine if the Form 8655 is valid. Authorizations that are on the CAF/RAF or a faxed Form 2848, Power of Attorney and Declaration of Representative or Form 8821 Tax Information Authorization , may also be used for this purpose. Provide the missing, incomplete, or incorrect entity item verbally.

    Note:

    Forms 8655 must be revision date May 2005 or later. A substitute Form 8655 is only acceptable if there is a 3-digit code in the bottom left corner of the form. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Be aware that some substitute forms are very different in appearance from the standard form, but
    are still acceptable forms. You must authenticate the Reporting Agent via Command Code (CC) RFINK“R”
    .

  3. Callers may also be advised to forward completed Forms 2848, Forms 8821or Forms 8655 directly to the CAF/RAF Function. All
    Forms 8655 , Reporting Agent Authorizations will be forwarded to the Ogden RAF Function. Forms 2848 and Forms 8821 will be sent to the CAF Function. Follow the state
    mapping guidelines in IRM 21.3.7.1.6 CAF Processing Sites (CAF
    Function)

  4. Instructions to complete a Form 8821are as follows:

    1. (Block 1) Taxpayer Information Block,

    2. (Block 2) Appointee Information Block–must include his/her name, address, and EIN,

    3. (Block 4) Include a statement to indicate that the RA is requiring validation of the entity, EIN, etc., (e.g., “ For Validation of Entity”
      or”Research of Entity”
      and other requested documentation,

    4. (Block 7) Taxpayer must sign and date Form 8821.

      Note:

      For EIN verbal validation only the Form 8821 must be received within 60 days of the date it was signed by the taxpayer.

    5. Specific use Form 8655 , Reporting Agents Authorization (prepared on May 2005 revision date forms) are not recorded on the RAF. IRM 21.5.1.4.10 , Classified Waste, provides guidance for handling photocopied or faxed “specific use”
      authorizations as “classified waste”
      (i.e., destroy).

    Note:

    For more information on third party designee authentication procedures and guidelines, see IRM 21.1.3.3.1, Third Party Designee Authentication.

  5. Reporting Agents (RAs) are granted authority for specific tax periods and forms via Form 8655, Reporting Agents Authorization. To verify RA Authorizations, use command code (CC) RFINK, with the Definer”L”
    , to research taxpayer accounts for specific tax modules, payment history, Form 1099, Form W-2 and disclosure field information.

    Note:

    CC RFINK only reflects “E” for end dated or “R” for revoke/replace and/or “A” for active.

21.3.10.2.2 
(08-14-2009)
Non-Authorized Third Parties

  1. Do not refuse to speak with a practitioner when you are unable to verify authorization. PPS may do the following tasks with an unauthorized third party:

    1. Discuss procedural questions not related to a specific account,

    2. Accept information,

    3. Take any appropriate action(s),

    4. Advise the Practitioner that we cannot respond to them and that if anything does exist the response would be sent to the taxpayer
      at the taxpayers address of record.

    Reminder:

    Transfer Tax Law questions to the respective Tax Law gate. See IRM 21.3.10.1, Practitioner Priority Service (PPS) Overview. Ask practitioners to limit their inquiries to account-related situations only.

21.3.10.2.3 
(08-14-2009)
Obtaining Faxed Authorizations

  1. If a Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization is not on
    record on CAF, take the following steps:

    • Ask if the Practitioner can fax the authorization forms while on the call.

    • If “yes”
      , provide your specific fax number.

    • If “no”
      advise the caller to either call the PPS line back when they have the authorization, or

    • Fax directly to the CAF Function. See IRM 21.3.7.1.6CAF Processing Sites (CAF Function).

    Note:

    Both Form 8821, Tax Information Authorization, and Form 2848, Power of Attorney and Declaration of Representative, with CAF criteria, (received in the PPS unit) must be sent to CAF within 24 hours of receipt by PPS assistors. Prior to
    sending the Form 2848 or Form 8821 to the CAF Function, verify on the form if Line 4 is checked for”Specific use”
    and if there are tax matters (i.e.1040, 1120 etc.) listed on Line 3, and they are not recorded on CAF, then the form will
    be sent to the CAF Function for processing the tax matters portion of the form. . If Line 4 of Form 2848 or Form 8821 is checked
    for just “Specific Use”
     and no tax matters are listed on Line 3, then this would be considered classified waste. See IRM 21.3.7.9.2 Information RequestsIRM 21.3.7.9.15 Specific Use Authorizations IRM 21.5.1.4.10, Classified Waste, provides guidance for handling faxed “specific use”
    authorizations as ″classified waste″ (i.e., destroy).

21.3.10.2.4 
(08-14-2009)
Oral Disclosure Consent (ODC)

  1. The taxpayer may provide verbal consent to disclose tax information to a third party on open account issues.

  2. Record the details of the ODC (Oral Disclosure Consent)on IDRS and/or AMS (Account Management Services), so that the ODC data
    is available for any subsequent calls on the same issue.

    Note:

    Record the details of the ODC on the TXMOD screen.


  3. Reference
    : For more information on ODC documentation, see IRM 21.1.3.3.2 (5) and (6), Oral Disclosure Consent/Oral TIA (Paperless Form 8821).

21.3.10.2.5 
(08-14-2009)
References for Various Authorizations

  1. See below for information about various authorizations:

    • Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authority , — IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication

    • Form 8821, Tax Information Authorization or Oral Disclosure Consent (ODC) – IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless Form 8821)

    • Form 8453, Electronic Return Originator (ERO) — IRM 21.1.3.6, Form 8453, (U.S. Individual Income Tax Declaration Transmittal for an IRS e-file Return ) and Form 8453-OL (U.S. Individual
      Income Tax Declaration for an IRS e-file Online Return)

    • Third Party Designee (checkbox) — IRM 21.1.3.3.1 , Third Party Designee Authentication

    • Form 8655, Reporting Agent Authorization, (Payroll Services/Reporting Agent File (RFINK) — IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization

    • Civil Penalty — IRM 21.3.7.9.4, Civil Penalty Authorizations

    • Unenrolled Return Preparer (Designation code H or Level H) — IRM 21.3.7.5.7, Unenrolled Return Preparer Level H Representative Research, Rejections, and Processing.

    • Other third party requests (general information, accepting information, hearing-impaired, decedent, relative, balance due,
      minors.) — IRM 21.1.3.4, Other Third Party Inquiries

21.3.10.3 
(10-01-2006)
Telephone Procedures and Employee Identification

  1. Per the Restructuring and Reform Act of 1998, Section 3705 , an IRS employee is required to provide his/her:

    • Name and unique identification number (ID#/Badge#) during contact by telephone, in person, or in writing, and,

    • Telephone number on all correspondence.

      Note:

      You must notify the Practitioner if a case must be transferred outside Practitioner Priority Service (PPS) for resolution.

21.3.10.3.1 
(10-01-2006)
Allowable Topics for Telephone Discussion

  1. Practitioners
    must
     limit their inquiries to their clients account-related issues. Explain that technical (Tax Law) questions are
    not
     answered on the PPS phone but
    are
     answered on the toll free lines. See IRM 21.3.10.1, Practitioner Priority Service (PPS) Overview.

    Note:

    If a Practitioner calls with questions on his/her own account, verify taxpayer information per IRM 21.1.3.2.3, Required Taxpayer Authentication, before providing any account information and then work the inquiry.

21.3.10.3.2 
(10-16-2008)
PPS Telephone Calls

  1. The procedures and authorities for PPS calls are the same as for all other toll free calls unless otherwise addressed in this
    IRM.

  2. Follow the steps below when answering a PPS telephone call.

    Step Action
    1

    • Greet the Practitioner, by saying “Internal Revenue Service”
      , and

    • Provide your Title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number , OR your First Name, Last
      Name, and Identification Number (ID) (Badge) Number.

    Example:

    “Internal Revenue Service. Thank you for calling. This is [first name and last name] or [Ms/Miss/Mr. last name]. My ID/badge number is XXXXXXX. How may I help you?”
    2 Verify the Practitioners

    • Authorization criteria based on his/her level of authorization, and,

    • Authorization for the tax period in question and Master File Tax (MFT).

    See IRM 21.3.10.2, Authentication and Disclosure Guide, for more information on third party authorization.

    3 If necessary, refer calls per IRM 21.3.5.4.1, When to Prepare a Referral.
    4 To close the call:

    • Ensure that all issues have been addressed and the Practitioner has an understanding of the actions taken or being taken.

    • Provide any educational information (e.g., forms or pubs) requested by practitioner either by ordering or providing the internet
      address of where they can be obtained.

    • Thank the Practitioner for calling.

    Note:

    Follow PPS history items procedures and address STAUP, if necessary. See IRM 21.3.10.5.3, Creating PPS/IDRS/AMS History Items.

    Note:

    Always provide the Practitioner with appropriate time-frames, when applicable.


  3. References
     – For information on:

    • Adjustment guidelines, see IRM 21.5.2.

    • Communication skills, see IRM 21.1.1.7.

    • Oral Statement Authority, see IRM 21.1.3.20.

    • Adjustment with Oral Statement, see IRM 21.5.2.4.2.

    • Increase in Oral Statement Ceiling, see IRM 20.1.1.3.5.3.

    • Oral Statement Ceiling Exceeded, see IRM 20.1.1.3.5.4.

    • PPS Customer Satisfaction Survey Introduction– see IRM 21.10.1.9.5.

21.3.10.3.3 
(08-14-2009)
Inquiries, Responses and Time-Frames

  1. Send notification to the Practitioner when a case is sent outside PPS for all types of inquiries, except when a “hold”
    is on an account. In this case, the area to which the case is sent will respond to the Practitioner.

  2. If all of the required account adjustment information is provided by the Practitioner during the call then:

    1. Provide an immediate verbal response, and

    2. Send a confirmation notice or letter. Advise caller that a letter or notice will be sent within three to four weeks.

  3. For penalty abatement requests, and if Practitioner has Form 2848, Power of Attorney and Declaration of Representative, authorization, provide:

    • An immediate response, indicating whether penalty abatement was approved or denied,

    • A written notice as required on denials, and,

    • Instructions on how to appeal decisions for cases in which the penalty abatement is denied.

    • For more information on penalties, see IRM 20.1, Penalty Handbook.

  4. When a penalty abatement request exceeds the Oral Statement Authority limits in IRM 20.1.1.3.5.4, Oral Statement Ceiling Exceeded advise the Practitioner:

    1. To fax a written request, or

    2. If the Practitioner is not able to fax the information at the time of the call, provide him/her with your specific office
      address which clearly identifies the correspondence as being sent to the PPS program.
      - If you do not receive the requested documents within 10 calendar days, call the practitioner.
      - Inform the practitioner that the case will be closed (unresolved) if requested documents are not received within 5 calendar
      days.
      IRM 21.3.-Fax unprocessed POAs and TIAs to the CAF function for input to the CAF file. See
      -Maintain original specific use (e.g., line 4 on Form 2848/8821) authorization POA and TIA with case files.
      - If the specific use box is checked on line 4 of the authorization (Form 2848 or Form 8821), and there are tax matter issues
      on Line 3, which have not been recorded onto the CAF, these authorizations must be faxed to the CAF Function for processing..
      See IRM 21.3.7.1.6, CAF Processing Sites (CAF Function).

      Exception:

      Specific use documents for Civil Penalties (MFTs 13 and 55) are also sent to the CAF Function for input to the CAF file.
      See IRM 21.3.7.9.4, Civil Penalty Authorizations.

  5. For Balance Due accounts inquires, first determine if the account is in Collection status 22 (ACS), or status 26 (RO). See
    table below:

    If the Balance Due Account… Then…
    Is in Collection, status 22 or 26, Follow procedures in See IRM 21.3.10.5. (3), Transfers and/or Referrals.
    Is
    not
     in Collection,     		Provide an immediate verbal response and address all balance due issues to ensure complete case resolution.

    • If the practitioner has all financial information available, PPS assistors will conduct a financial analysis and input non-streamlines
      installment agreements per IRM 5.19.1.6, Analyze Taxpayers Ability to Pay.

      Note:

      PPS assistors are limited to Installment Agreements no greater than $100,000 per IRM 5.19.1.5.4.1(1), Installment Agreement Overview.

  6. For inquiries concerning “holds”
    on accounts, provide an immediate verbal response by following the procedures in IRM 21.5.2.4.8, Notice Suppression.

    Reminder:

    PPS assistors provide no more than an eight cycle “hold”
    for a Reporting Agent to research and respond to a notice issue. Input fewer cycles if the issue can be resolved in less
    than eight cycles.

  7. If the Practitioner inquiry involves a payment tracer, see table below:

    If the payment… Then…
    Is located during the call, Provide an immediate verbal response.
    Requires extensive research, Refer to Hard Core Payment Tracer function. Follow steps in IRM 21.5.7.4.2, Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF). Advise that more research is needed and that a response will be issued within 30-60 days.

  8. For inquiries about a BMF balance due, see table below:

    If the BMF bal. due is for a Form… Then…
    W-2/94X discrepancy that meets tolerance or oral authority criteria, Provide an immediate verbal response.
    W-2/94X discrepancy that is subject to CAWR/FUTA procedures,

    1. Advise the Practitioner to write to the address on the notice for a response, or

    2. provide the CAWR fax number so Practitioner can send the information directly to CAWR.

    3. See also IRM 4.19.4, CAWR Reconciliation Balancing.

  9. For all other types of PPS inquiries, the PPS assistor (CSR) follows standard CSR procedures, if not otherwise instructed.

  10. For further guidance regarding specific issue, that is not currently mentioned in See IRM 21.3.10.2.1., Authorized Third Party Designee, or See IRM 21.3.10.2.3., Obtaining Faxed Authorization, see IRM 21.3.7.9.15,Specific Use Authorizations.

21.3.10.3.4 
(08-14-2009)
Transcript Requests

  1. There are two types of transcripts, external and internal. Below are brief descriptions of each.

    • External: Example is TDS (Account Transcripts and Return Transcripts)..

    • Internal: Example is TXMOD and RTVUE.

  2. Transcripts designed for external use do not require sanitization. You may provide external use transcripts to any authorized requestor. Managerial approval
    is not required.

    Note:

    Authorized requestors are entitled to information for the years and forms for which they either have a material interest or
    have been granted third party authorization ( IRM 21.2.3.4.1.12 , Request for Record of Assessment and Certain Internal Transcripts).

  3. Transcripts designed for internal use require sanitization prior to providing them to a practitioner to ensure that no inappropriate disclosures are made.

  4. You must review all transcripts thoroughly, including MFTRA and TXMOD. Managerial approval is not required. However, if you have any
    concerns, see your lead or manager prior to providing them to a practitioner.

  5. If the caller requests a specific type of transcript (e.g., TXMODA), provide the sanitized transcript.

  6. Requests for internal use transcripts are processed according to guidelines provided in IRM 21.2.3.4.1.12, Request for Record of Assessment and Certain Internal Transcripts or IRM 21.3.4.1.11 TDS Letters.

    Note:

    PPS employees are not required to send transcripts to Disclosure for review.

  7. If the caller does not request a specific type of transcript, probe to determine the needs of the caller and the use for the transcript. If possible,
    provide any external use transcript that meets the callers needs. If the information needed is only found on internal use
    transcript types, provide the transcript only after it is properly sanitized.

    Note:

    If a specific type of transcript is requested that you feel should not be provided, offer another. But if the caller insists,
    provide the type requested: however, properly sanitized, if necessary.

  8. If an external user (e.g., practitioner, reporting agent) is registered with e-Services and has access to the Transcript Delivery
    System (TDS), they may order their own transcripts for delivery online or to their mailbox or secure object repository (SOR).
    They do not need to call PPS but, for whatever reason, may call PPS. If the external user calls PPS, the PPS assistor may
    order transcripts and have them delivered to the external users SOR.

  9. If an external user is registered with e-Services but does not have access to TDS, the PPS assistor may order the transcripts
    and have them delivered to the external users SOR.

  10. External customers not registered with e-Services may not have transcripts delivered to a SOR.

  11. When fulfilling a request for an IDRS print or other internal use transcript, you must provide the full transcript, properly
    sanitized.

  12. You must delete any related data that is on the transaction code lines, or that may be on the lines following the transactions
    listed below, such as DIF and SERFE Score, and CRINV indicators. The freeze codes and transaction codes listed below must be removed from all transcripts and the DLNS, etc., relating to these codes must also be removed:

    • ≡

    • ≡ ≡

    • ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡

    • ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡

    Caution:

    A transcript must be sanitized and photocopied prior to release to a caller. Mail the photocopy and destroy the original as
    “classified waste”

  13. You can provide the transcript only to authorized third parties. Refer to IRM 21.2.3.4.1.12, Request for Record of Assessment and Certain Internal Transcripts , for information on full authority.

  14. You must provide all pages of the transcript, even if the page is blank. This is to ensure that the caller understands that
    all the requested information has been provided.

  15. For cases in Automated Collection Service (ACS), Examination (Exam), or assigned to a Revenue Officer (RO) or Revenue Agent
    (RA), PPS assistors can provide transcripts to authorized Practitioners regardless of the current account status.Do not discuss
    the case (you may need to transfer). For further guidance, See IRM 21.3.10.5, Transfers and/or Referrals.,

  16. If the caller is only requesting ASED/CSED and not requesting any other account related information, the ASED/CSED will not be provided.

  17. If the caller specifically requests an un-sanitized transcript, or, if after receipt, calls back and wants to know what was
    blacked out from the transcript that was sent, advise the caller that he/she can request that information only through the
    Freedom of Information Act (FOIA). The FOIA request must be filed with the servicing Disclosure Office. See IRM 21.1.3.17.1,
    Freedom of Information Act.

    Note:

    Refer to IRM 11.3.1.10, Facsimile Transmission of Tax Information, for authorized disclosure rules about faxing sanitized documents.

  18. If the Practitioner:

    • Needs the transcript immediately, you must determine that this is a critical business need, then fax the transcript as soon
      as possible, or

    • Has a close deadline to meet, fax the transcript by close of business (COB).

    Reminder:

    COB (Close of Business) varies by POD (Post of Duty). COB is determined as the end of the last shift for a specific POD.

  19. For other Practitioner transcript requests, see the table below:

    If the request is for: Then:
    Ten or fewer modules, still active on IDRS, Provide transcripts by fax or letter within seven days.
    Ten or fewer modules in retention, Provide transcripts by fax or letter within two to four weeks.
    More than ten modules, Provide up to 10 transcripts then,Advise the caller to mail or faxForm4506-Tusing the General Instructions provided on page 2 of the form or to use TDS if eligible.
    Income verification for the past five years, Provide transcripts by fax or letter within seven days.
    Income verification for past nine years. Use IRPTR if nine years or less. IRPTR will expand to ten years in FY 2009.

    Note:

    PPS assistors may fax transcripts to a business location after normal business hours. A fax cover sheet must be used. Do not show any taxpayer information on the cover sheet. There are
    no requirements to verify that the Practitioners employees are physically waiting at the fax machine at the time the fax
    is received. See IRM 11.3.1.10(11), Facsimile Transmission of Tax Information.

21.3.10.3.5 
(10-01-2006)
Transcript Request Messages

  1. The only messaging option on the PPS telephone contact line is a request for transcript(s). Practitioners may choose to leave
    a message for one or more transcript requests without speaking to a PPS assistor.

  2. If the message is complete, follow established procedures to service the transcript(s) request. See IRM 21.3.10.7, Returning Calls to Practitioners.

  3. Contact the Practitioner if the message does not have sufficient information to process. If unable to contact the Practitioner
    due to lack of information, follow the local classified waste procedures. See IRM 21.3.10.7, Returning Calls to Practitioners, for information on returning calls.

  4. If the taxpayers TIN is known, input a control base within two days, using the following codes:

    1. status code “C”
      , if the message has been worked.

    2. category code “PPPI”
      , if the message is closed on the same day it is received.

    3. activity code “ACB/QNOTE”
      , if unable to contact the Practitioner for clarification after two attempts.

  5. Send a confirmation letter or notice and advise caller that a letter or notice will be sent within three to four weeks

  6. Messages not worked within the prescribed time frames go into regular correspondence work. Change the Organization Function/Program
    (OFP) code and the category code from the current code to the appropriate correspondence code. See IRM 21.3.10.5.1, Call Transfers/Written Referrals, for more information on handling written requests.

21.3.10.3.6 
(10-01-2006)
Commonly Accessed Topics

  1. The table below lists commonly accessed topics and corresponding links or locations.

    Topic Link/Location
    Penalty Handbook IRM 20.1
    Freedom of Information Act IRM 11.3.13
    Tax law

    • IMF Tax Law toll-free line: 1-800-829-1040

    • BMF Tax Law toll free line: 1-800-829-4933

    • .http://serp.tcc.irs.gov/TTGuide/TTGuide.jsp
    Practice before IRS and POA

    • Circular 230, Regulations Governing Practice Before the Internal Revenue Service

    • Pub. 216, Conference and Practice Requirements

    • Pub. 470, Limited Practice Without Enrollment

    • Pub. 947, Practice Before the IRS and Power of Attorney
    Form 8821, Tax Information Authorization Instructions for Form 8821. This form cannot be used for I-EAR.
    Form 2848, Power of Attorney and Declaration of Representative Instructions for Form 2848.

21.3.10.4 
(10-16-2008)
Electronic Account Resolution (EAR)

  1. Electronic Account Resolution (EAR) is an electronic application which enables registered Practitioners to correspond with IRS about clients accounts, via the Internet using a secure mailbox

  2. A Practitioner who uses e-Services products must be a registered Electronic Return Originator (ERO), and file five (5) or
    more accepted electronic IMF or BMF tax returns in a calendar year.

  3. A Reporting Agent (RA) who uses e-Services products must have a Form 8655, Reporting Agent Authorization, and an e-file application in accepted status on file with the IRS.

  4. Program specifics are:

    • ERO/Practitioner must have a Power of Attorney (POA) on file.

    • RA must have a Form 8655, Reporting Agent Authorization, on file.

    • ERO/Practitioners, and RAs may access the system any time, via the internet

    • ERO/Practitioners, and RAs can select one or multiple e-Inquiries for the same taxpayer/client.

    • e-Inquiries are assigned from the EAR inventory and worked by Practitioner Priority Service (PPS) assistors.

    • e-Inquiries are routed to designated sites, based on IMF/BMF skills and next available assistor.

    • EAR Inquiries must pass a Centralized Authorization File (CAF) or Reporting Agent File (RAF) check before they are transferred to the AMS (Accounts
      Management Services).

      Note:

      The first form and tax period added to a practitioner EAR inquiry is validated against the CAF for authorization. Each subsequent
      form and tax period entered in the same inquiry is not checked. Therefore, PPS assistors must manually review CAF authorizations for any periods entered on the inquiry that show CAF status “unchecked”
      or are referenced only within the inquiry problem description.

      Each form and tax period added to a Reporting Agent EAR inquiry is validated against the RAF. Therefore, it is not necessary
      for PPS assistors to do any additional verification unless the taxpayer EIN, form, or tax period in question is only referenced
      within the inquiry problem description.

    • PPS Assistors only handle account issues.

    • PPS Assistors follow correspondence/paper IRM guidelines when working an e-Inquiry issue.

    • The Services has three (3) business days to respond to an inquiry. This starts on the date of input. For example: If we receive
      it at 11:59 p.m. on Monday, that is the start date.

    • AMS (Accounts Management Services) (delivers, controls, manages and reports inventories.

    • Tax law issues are handled by the regular toll-free lines.

  5. When answering an e-Inquiry, follow IRM 21, Customer Account Services, guidelines. EAR is only a means to receive and respond to Practitioners/RAs e-Inquiries. It does not replace or otherwise
    override any established IRM case processing or IDRS procedures.

  6. The category codes used on IDRS is Electronic Account Resolution Control (EARC). Workload types and IRM references are listed
    in the table below:

    Workload Type IMF – Reference BMF – Reference
    Notices IRM 21.3, TAXPAYER CONTACTS IRM 21.3, TAXPAYER CONTACTS
    Account Problems IRC 21.5, ACCOUNT RESOLUTION IRM 21.7, BUSINESS TAX RETURNS AND NON-MASTER FILE ACCOUNTS
    Installment Agreement IRM 5.19, Liability Collection – Balance Due IRM 5.19, Liability Collection – Balance Due
    Payment Tracers IRM 21.5, ACCOUNT RESOLUTION IRM 21.5, ACCOUNT RESOLUTION
    Complex Refunds IRM 21.4, REFUND INQUIRIES IRM 21.4, REFUND INQUIRIES
    Penalty Info/Computation —– IRM 21.1, Accounts Management and Compliance Services Operations
    Mixed Entity/Period —– IRM 21.5, ACCOUNT RESOLUTION

    Note:

    Not all PPS sites are currently receiving EAR correspondence

    .

21.3.10.4.1 
(08-14-2009)
EAR Inquiry Procedures

  1. Select the “EAR”
    button to access your inventory. The initial display shows all assigned e-Inquiries, sorted by “received date”
    in descending order. Cases on which a reply or follow up is received, and/or cases assigned and not yet read, systemically
    sort to the top of the list, and are shown in bold with an asterisk (*).

    Note:

    The “Mark Unread”
    button may be used to maintain a case at the top of the list. More than one case at a time can be assigned to a PPS assistor.
    (This happens when the Practitioner/RA uses the multiple inquiry function.) All cases must be moved into another status before
    subsequent inquires can be selected via “next case.”

  2. When the”next case”
    button is selected,AMS (Account Management Services) searches and assigns the database for the next case for you (the assistor).

  3. AMS uses the following criteria to determine the “next case.”

    • Date – e-Inquiries are sorted by earliest date received

    • Status – open and unassigned

    • Site – Area code and whether or not the alternate site service indicates YES

    • CSR skills – e-Inquiry type matches the Skill Set of CSR/assistor (BMF/IMF)

      Reminder:

      Verify CAF and/or RAF authority for all periods referenced by the ERO/Practitioner, or RA on the EAR inquiry, using CC CFINK (for CAF) and CC RFINKL (for RAF). You do not need to verify tax forms/periods for inquiries from RAs. This is systemically completed prior to the
      case reaching (AMS .

  4. Highlight the e-Inquiry case to select the select case button. AMS brings up the EAR casework window, the Automated Insolvency System (AIS) window, and the CC CFINK (for CAF) and/or CC RFINKL (for RAF) on the IDRS window.

  5. If there is another control onAMS /IDRS/paper, you (the EAR employee) contact the employee with the other control to determine
    if the issues are the same. If so, arrange to have the other case reassigned to you and continue to work the e-Inquiry.

  6. If the e-Inquiry is beyond your current skill level or if assistance is needed, select the “Fwd to Tech”
    button. A
    Notes Screenappears for you to document the reason the e-Inquiry is being forwarded.

    Note:

    If the manager or lead makes a determination to reassign or provides an answer to a question, the e-Inquiry is routed back
    to the requester and reappears in inventory.

  7. When you need additional information from a Practitioner:

    1. Select
      Request Info Button. A reply window appears.

    2. Enter comments in the
      Reply Window or select the Canned Paragraph
      drop downto retrieve a list of canned responses which are pre-defined by the e-Inquiry type and response type needed.

    3. Select Follow Upbutton. A calendar display appears.

    4. Select a follow up date.

    5. After composing a reply, select thecontinue button. The compose reply screen closes and a reply summary screen appears for review of the response. If the composed response
      is correct select the continue button again. The casework screen closes and then the case appears in the EAR inventory window, updated to an External Request status.

    6. These actions should meet the 3 business days initial response time frame, but may be subject to different time frames based
      on the type of information needed.

      Caution:

      If Practitioner requests taxpayer information in the Problem Description Area that has not been verified through CAF, use CC CFINK (for CAF) or for RAF, use CC RFINKL (for RAF) to recheck the CAF or RAF to determine if you can address the e-Inquiry. If substantiation is required, request
      information via fax and allow 3 business days to receive the information. If faxed information is not received, reply only
      to the verified information and state that he/she must follow the standard procedures for e-Inquiries. Advise him/her to re-submit
      the e-Inquiry.

      Note:

      Fax all copies of newly received POA(s) to the appropriate CAF Function based on state mapping in IRM 21.3.7.1.6
      CAF Processing Sites (CAF Function). Mark clearly on the form(s) “PPS”
      as the time frame for processing a faxed POA is 24 hours upon receipt in the CAF function. .

21.3.10.4.1.1 
(10-16-2008)
EAR Referrals

  1. When an EAR inquiry is received but cannot be resolved by the PPS assistor:

    1. Refer case to appropriate area.

    2. UseAMS (Accounts Management Services) Form e-4442 referral process to refer e-Inquiries internally.

    3. Notify Practitioner/RA that the case is being referred and provide him/her with the appropriate toll-free number to call for
      future inquiries.

  2. Follow IRM guidelines for appropriate time-frames for Form e-4442 referrals.

  3. IRM 21.3.5.4.2, How to Prepare a Referral, requires that all referrals are reviewed and initialed by the manager or lead. There is a 15 day turn around for Form 4442
    referrals.

21.3.10.4.2 
(10-01-2007)
Final Actions

  1. When a response to a request from a Practitioner is delayed, due to an internal request for additional information:

    • Select the “Interim Button”
      to prepare an interim reply. A reply window displays. Provide an expected response time.

    • Enter comments directly into the Reply Window or select the Canned Paragraph drop down for a list of canned responses, defined by the e-Inquiry type and response type.

      Note:

      Only use canned paragraphs, if appropriate. Do not use a canned paragraph that does not address the taxpayers specific question,
      even if it contains information on the topic.

    • If a follow-up is needed, select the Follow Up Button . A calendar appears. Select a follow up date.

    • Once the reply is composed, select the Continue Button.The compose reply screen closes and a reply summary screen appears for review of the response. If the composed response is
      correct select the Continue Button again. The casework screen closes and the e-Inquiry appears in the EAR inventory, updated to an Internal Request status, i.e., Closed, Pending, Final Action and Status.

      Reminder:

      It is not necessary to update IDRS.

  2. When additional information is needed from the practitioner:

    • Select the Request Info to prepare a reply. A reply window displays.

    • Enter comments directly into the Reply Window or select the Canned Paragraph drop down for a list of canned responses, defined by the e-Inquiry type and response type.

    • If a follow-up is needed, select the Follow Up Button . A calendar appears. Select a follow up date.

    • Once the reply is composed, select the Send Button. The casework screen closes and the e-Inquiry appears in the EAR inventory, updated to an External Request status, i.e., Closed, Pending, Final Action and Status.

    Note:

    Keep the case open on IDRS with the Category Code EARC while awaiting the Practitioners response.

    If, after requesting additional information, no response is received from the Practitioner within 10 days, send another letter
    to the Practitioner. Advise that the case is being closed and provide reason(s); e.g., no response, etc.

    If Practitioner wishes to re-open the inquiry, advise him/her to use the original tracking number, TIN, and any additional
    pertinent information.

  3. When additional information is needed from the practitioner:

    • Select the “Request Info”
      to prepare a reply. A reply window displays.

    • Enter comments directly into the Reply Window or select the Canned Paragraph drop down for a list of “canned/pre-drafted”
      responses, defined by the e-Inquiry type and response type. Follow IRM 21.3.2.4.1, Creating Your Response, for specific instructions on preparing responses.

    • Select the Close option on AMS Case Work Screen. This initiates the system recordation of the closure for the AMS/EAR history
      files. AMS systemically closes the e-Inquiry inventory control.

    • Input the EARC Category Code on the IDRS control base when assigning or working the e-Inquiry.

      Note:

      IDRS, EAR and AMS are independent systems. All IDRS actions must be input to IDRS to resolve the e-Inquiry, e.g., an adjustment,
      entity update, history items, etc.

    If, after requesting additional information, no response is received from the Practitioner within 10 days, send another letter
    to the Practitioner. Advise that the case is being closed and provide reason(s); e.g., no response, etc.

    If Practitioner wishes to re-open the inquiry, advise him/her to use the original tracking number, TIN, and any additional
    pertinent information.

  4. History items provide an audit trail on actions taken on a tax module. When referring to other functions, follow procedures
    in IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry, with the following IDRS history item additions:

    H,EARC2, then designated area,

    H,EARC2EXAM, (or),

    H,EARC2ACS, etc.

21.3.10.4.2.1 
(10-01-2007)
Re-activating Closed Accounts

  1. A closed account can be reactivated by the manager or lead when:

    • the e-Inquiry is in a closed, “pending review”
      status, (for up to 4 hours), regardless of when a PPS assistors tour-of-duty ends.

      Exception:

      A 24 hour time frame applies, when manager identifies an assistors closures as 100% review category.

    • the 4- hour period expires and/or the closed reply has been sent, and the manager, lead, or assistor makes a decision to send
      a subsequent reply.

    • the manager or acting manager reviews the e-Inquiry and rejects it back to the assistor to re-work.

  2. An e-Inquiry cannot be reactivated while in the Quality Review queue, pending review status.

  3. You may select theClosed Inventory List Button to see a listing of cases closed within the last 60 days.

  4. The original e-Inquiry may be selected for viewing or re-activated, as needed.

21.3.10.5 
(08-14-2009)
Transfers and/or Referrals

  1. If you are unable to resolve inquiry on-line, prepare a Form e-4442, 4442 AMS (Account Management Services). See IRM 21.3.5.4,
    Referral Procedures. Advise practitioner of proposed response date.

  2. If (AMS /IDRS is temporarily unavailable, see IRM 21.2.2.4.4.10, IDRS/CFOL Not Available, for procedures.

  3. For accounts assigned to ACS and/or an RO:

    1. Inform the caller that the case is assigned to ACS or an Revenue Officer (RO).

    2. Refer the caller to the appropriate function. See IRM 5.19.1.2.1, For All Employees, and/or IRM 5.19.1.12.1.9.1, Hotline Calls (Practitioner or Spanish).
      - Transfer ACS calls to one of the following numbers:
      IMF – # 92074
      BMF- #92079
      TEGE- #90285, or
      - Direct the caller for RO cases to the telephone number listed on the notice.

      Note:

      If the caller does not have the notice available, see SERP, Who/Where, to obtain the RO group number by “TSign”
      and Zip/State.

    3. If the caller requests, one of the account actions listed below, provide before transfer and or referral :
      - Requests for transcripts Record of Account/Assessment (ROA),
      - Information Returns Master File Transcript Request (IRPTR),
      - Return for Taxpayer Screen (RTFTP) —for accounts involving no other issues, and,
      - Requests for the balance due amount for accounts involving no other issues.

    4. If the sole purpose of a call is to obtain just ASED/CSED information onlyand the caller is not requesting any other account related information, the ASED/CSED will not be provided.

    5. Transfer the call if the caller requests it. Prior to transfer, verify the account location on IDRS. However, if the caller
      does not want to be transferred, honor the callers request and:
      - Only respond to transcript or balance due request only;
      - Stress the importance of contacting ACS or the RO immediately to resolve the account,
      - Provide the ACS toll-free number and hours of operation, and
      - Input a history on TXMOD to reflect the referral to ACS or the RO.

      Note:

      ACS hours of operation are Monday — Friday from 8 a.m. to 8 p.m. local time Alaska and Hawaii use Pacific time.

  4. If the Practitioner “insists on speaking to a specific employee”
    ,     see IRM 21.1.3.15, Requests for Specific Employee.

  5. If a Practitioner “insists on speaking to a manager”
    , see IRM 1.4.20.1(2)(h), The Operation Manager

  6. For MF issues that are outside of your (the Practitioner Priority Service (PPS) assistors) skills levels, transfer calls
    to the skilled agent group:

    • IMF PPS assistors transfer BMF calls to #92187.

    • BMF PPS assistors transfer IMF calls to #92186.

  7. Other issues that are outside of your (PPS assistor) level of authority, require transfers/referrals to a specialized responsible
    area.

  8. For more information on transfers/referrals, see:

    • IRM 21.3.5.4.1, When to Prepare a Referral, and

    • IRM 21.3.5.4.2, How to Prepare a Referral

    Reminder:

    If you cannot resolve the issue, complete a Form e-4442/ Form 4442, Inquiry Referral. Input a history on IDRS or a narrative on AMS (Accounts Management Services)..

    Note:

    Calls can be referred to the toll-free numbers for those issues, e.g. Form 706, U.S. Estate Tax Return, Form 709, United States Gift and Generation – Skipping Transfer Tax Return, Form 2290, Heavy Highway Vehicle Use Tax Return, or requests to establish an EIN.

  9. When an assistor receives a call from a Spanish speaking individual and is unable to complete Disclosure Authentication or
    obtain oral disclosure consent due to limited (or no) English language, it is appropriate to transfer the call to the Spanish
    gate. This follows the specialized product review group (SPRG) definition in IRM 21.10.1.4.1.12, Definition of Spanish Tax Law and Account Calls SPRG.

    Reminder:

    A transfer of this type is only used when the assistor cannot be understood (by all parties) nor can the assistor understand
    all parties to obtain the required disclosure authentication or answer the taxpayer’s/representatives question.

    Note:

    If an individual is calling in a language other than Spanish, when the assistor cannot be understood (by all parties) nor
    can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer’s/representatives
    question, advise the caller they will need to call back with a translator. See IRM 21.1.3.4, Other Third Party Inquiries.

  10. Inquiries received regarding Automated Underreporter (AUR) cases and/or the K-1 Matching program, manually transfer the call
    to AUR using related instructions: See IRM 21.3.10.5.1.(3) and provide the caller with the appropriate toll-free telephone number below. See IRM 21.3.10.5.(11).

    • Ask the caller for the campus address of the notice (on the upper left hand corner of the notice). This will be either, the
      three SB AUR sites: Brookhaven, Ogden or Philadelphia, or one of the three W&I sites: Atlanta, Austin or Fresno.

      Note:

      The CP 2000 has the AUR site address on the front page top left hand corner.

    • Callers with SB/SE notices will be transferred using #92341. Callers with W&I notices will be transferred using #92241. These
      calls will then receive priority handling at the AUR sites.

  11. The appropriate toll-free telephone numbers are:.

    • Wage and Investment taxpayers – 1-800-829-3009

    • Small Business/Self Employed taxpayers – 1-800-829-8310

21.3.10.5.1 
(08-14-2009)
Call Transfers/Written Referrals

  1. Some areas now accept live transfers. Other areas may be added at a later date.

  2. All transfers require a history item. See IRM 21.3.10.5.3, Creating PPS/IDRS/AMS (Accounts Management Services) History Items.

    Exception:

    Live transfers to ACS, per IRM 5.19.1.3.1 (1) , Account Actions on Referral/Redirects, do not require history items.

  3. To transfer a call:

    1. Press inside line key on Aspect.

    2. Press#92341 for AUR case with SB notice.

    3. Press#92241 for AUR case with W&I notice.

    4. Press#92186 for accounts with a BOD code of WI—

    5. Press#92187 for accounts with a BOD code of SB/SE—-

    6. Press #90285for accounts with a BOD code of TE/GE.

    7. Press transfer key.

    8. Press #92074 for ACS case with W & I notice.

    9. Press #92079 for ACS case with SB notice.

  4. Any telephone call/message not finalized by COB (Close of Business) becomes a written referral. Prepare Form 4442/ Form
    e-4442 that day.

  5. See table below for category, function, and program codes to use to establish a control base.

    Category Code Function/Program Code Explanation for Time Usage
    PPPI 700-60040 PPS telephone calls or messages worked and closed the same day as received
    PPPI 700-60041 PPS Message Line duty (Memphis only)
    PPCR 700-60240 F e-4442/4442s for Refund Inquiries
    PPCC 700-60240 F e4442/4442s for bal-due “Collection”
    cases
    PPCO 700-60240 F e-4442/4442s on issues other than”Refund”
    or “Collection”
    PPRQ 710-10080 Resolving BMF unsolicited fax cases retained in PPS
    PPRQ 710-40080 Resolving IMF unsolicited fax cases retained in PPS
    EARC 710–10070 Resolving BMF EAR cases
    EARC 710–40070 Resolving IMF EAR cases
    PPCM 790–60001 PPS messaging (Memphis only)

21.3.10.5.2 
(10-01-2006)
Referrals Into PPS

  1. Search for open PPS control on any correspondence received from another area.

  2. If an open PPS control base in “A,”
    “S,”
    or “ M”
    status, associate the case.

  3. If no open PPS control base, or if a control base is open in any other status, follow local procedures for misroutes.

21.3.10.5.3 
(10-16-2008)
Creating PPS/IDRSAMS (Accounts Management Services) History Items

  1. History items provide an audit trail for actions taken on a taxpayers account. See procedures in IRM 21.2.2, Research along with the following additional information.

  2. Use the table below to aid in preparation of IDRS history items. 
    If module is not active (no ENMOD or open TXMOD), input MFREQD to establish a history item. It is recommended that all History
    Items are placed on TXMOD.

    If creating a history item for a… Then input…
    Paper transfer to another area via Form 4442,

    Note:

    When using Form e-4442. a control base is systemically input to IDRS.

    		 H,PPS2 and designated area.
    Example
    : H,PPS2EXAM
    Paper transfer to a PPS agent via Form 12953, Communication Control H,PPS and form #.
    Example
    : H,PPS12953
    Telephone transfer to another area–

    Note:

    No history item is required for transfer to ACS, see IRM 5.19.1.3.1 (2), Account Actions on Referral/Redirects.

    		H,PPSX (for transfer), and area to which the call is transferred.

    Example
    : H, PPSXEXAM
    Telephone referral to another area (providing telephone number to caller), PPSR (for referral), and area to which the call is referred.
    Examples
    : H,PPSREXAM

  3. Follow the procedures in IRM 21.2.2.4.5(8), Desktop Integration (DI), AMS (Accounts Management Services) history items.

21.3.10.6 
(08-14-2009)
Fax Guidelines

  1. Facsimile transmissions (faxes) are considered correspondence and therefore are subject to Action 61 requirements under
    IRM 21.3.3, Incoming and Outgoing Correspondence.

  2. Faxes are worked in “received date order”
    using standard correspondence procedures See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

    Exception:

    Action 61 requirements do not apply to Form 4506/ Form 4506T,
    Request for Copy of Transcript of Tax Return.

  3. For faxes and messages received after 3:00 p.m., local time, the date of receipt is considered to be the following business
    day.

  4. Faxes that are incomplete, illegible, or unusable in any way must be researched to the extent possible.

  5. If the fax is still unusable, consider as classified waste.

  6. Fax copies of POAs, Forms 2848 and TIAs, Forms 8821 received in Practitioner Priority Service (PPS) to the appropriate CAF unit, (Memphis, Philadelphia, or Ogden)
    based on the state mapping in IRM 21.3.7.1.6, CAF Processing Sites (CAF Function).. Mark clearly on the form(s) “PPS”
    in the corner as these forms have a time frame of 24 hours to be processed upon receipt in the CAF function.

  7. You must determine if a fax is solicited or unsolicited. To make this determination, check for an open control base. Solicited
    faxes have an open control base; unsolicited faxes do not.

  8. See the table below to handle unsolicited faxes:

    If the unsolicited fax… Then…

    • Concerns a case that is account-related, and

    • Is submitted by a Practitioner,

    • Keep the case in PPS.

    • Create a PPS control base using code PPRQ, and

    • Input on IDRS by COB of the day following receipt of fax.

    • Does
      not
       concern a case that is account-related, and/or

    • Is
      not
       submitted by a Practitioner,

    		Route the fax to the appropriate area following the guidelines for routing cases in IRM 21.3.5.3 , Referral Research.

  9. See the table below to handle unsolicited POA, Forms 2848 or TIA, Forms 8821 received by fax

    Step Action
    1 Is correspondence attached to the unsolicited POA or TIA?

    • If
      yes
      , follow the procedures for processing unsolicited faxes in IRM 21.3.10.6(8), Fax Guidelines.

    • If
      no
      , go to Step 2.

    2 Forward to CAF for input.

21.3.10.7 
(12-14-2007)
Returning Calls to Practitioners

  1. Practitioner Priority Service (PPS)
    must
    make two attempts, at different times during the day, to return a call from a Practitioner.

  2. On the first attempt to return the Practitioners call:

    • Provide your name and identification (ID) number and the fact that you are calling from the IRS.

    • State that you are calling in response to a call to IRS. Provide the time and date of the Practitioners call.

    Caution:

    Do not mention the taxpayer to whom the call pertains. See IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice Mail. Be sure to follow the guidelines during your call.

    Example:

    “This is [your name and ID number] from the Internal Revenue Service. We received a message from you on our Practitioner Priority Service message line on [date received]. We are sorry we were unable to reach you. We will call again at a later date [provide time and date if possible]. Thank you.”

  3. On the second attempt to return the Practitioners call:

    1. Provide your name and ID number and the fact that you are calling from the IRS.

    2. State that this is the second attempt to return the call; and,

    3. Provide the PPS line number and hours or operation.

    Example:

    “This is [your name and ID number] from the Internal Revenue Service. We received a message from you [state the callers name] on our PPS message line on [date received]. This is our second attempt to reach you. If you still need our assistance, please call the Practitioner Priority Service
    line at 1-866-860-4259 between 8:00 a.m. and 8:00 p.m. local time, Monday through Friday and a representative will assist
    you. Thank you.”

  4. Update IDRS by opening and closing a control base with the activity code CB/VMAIL.

    Example:


    ACTON
    C#,CB/VMAIL,C,PPXX
    *,*

21.3.10.7.1 
(10-01-2006)
Contact With Unauthorized Party

  1. If an unauthorized party answers a call back, ask to speak to the authorized person of record. Follow the telephone contact
    procedures in See IRM 21.3.10.3.2., PPS Telephone Calls.

  2. If the authorized person is unavailable, accept information and only answer general questions.

  3. Update IDRS by opening and closing a control base with the activity code CB/UNAUTH.

    Example:


    ACTON
    C#,CB/UNAUTH,C,PPXX
    *,*

21.3.10.7.2 
(10-16-2008)
Contact With No Answer

  1. If the first attempt to call back results in no answer, you must attempt to call back at a different time of day.

  2. Below is an example of what to leave on the Practitioners voice mail:

    Example:

    “We have attempted to return your call of [date] concerning [provide taxpayer identification, if possible] and were unable to reach you. Please call the Practitioner Priority Service line at 1-866-860-4259 between 8:00 a.m. and
    8:00 p.m. local time, Monday through Friday and a representative will assist you. Thank you.”

    Note:

    On a call to a Practitioner, made as a result of one or more previous phone conversations, state your message on the Practitioners
    voice-mail and say it is a result of a previous phone conversation you held with him/her. Be sure to leave all detailed information
    as listed above.

  3. If on the second attempt there is still no answer, mail a “Quick Note”
    (AMS or paper) to the Practitioner stating that we received a call and were unable to reach him/her.

  4. Include taxpayer identification in the note only if:

    • The original message contains specific taxpayer information, such as name and TIN, and

    • The Practitioner has a POA, Form 2848 or TIA, Form 8821 on file.

  5. Update IDRS by opening and closing a control base with the activity code, ACB/QNOTE.

    Example:


    ACTON
    C#,ACB/QNOTE,C,PPXX
    *,*

21.3.10.8 
(10-01-2006)
Reporting Practitioner Misconduct

  1. A caller may allege that an attorney, certified public accountant (CPA), or an enrolled agent has violated the standard of
    practice before the IRS.

    Example:

    Someone paid an attorney to handle a tax matter and the caller alleges that the attorney failed to provide the services.

  2. Encourage the person making the complaint to submit a written complaint to the Office of Professional Responsibility (OPR).
    Explain that the written complaint assists in investigating the misconduct.

  3. Advise the complainant to include the following information in the complaint:

    • Name, address, and telephone number of the complainant,

    • Name and address of the Practitioner, and

    • A summary of the suspected/alleged misconduct that provides as much detail as possible regarding the conduct in question and
      why the complaint is being filed.

  4. The complaint may be:

    • faxed to (202) 622–2207, or,

    • Mailed to:
      Office of Professional Responsibility
      SE:OPR
      1111 Constitution Ave., NW
      Washington, DC 20224

  5. A caller may be unwilling to provide a written statement for reasons such as fear of reprisal, a lack of proficiency in English,
    or poor health.

  6. If a caller appears unwilling to write a complaint, remind the caller that a written statement is very helpful. Then, if the
    caller is determined not to provide a statement:

    • Obtain the information identified in See IRM 21.3.10.8.1, PPS Employee Complaints.

    • Inform the caller that this information will be directed to the proper IRS personnel for further evaluation, and

    • Request, again, that the caller write directly to the OPR, even if this cannot be done immediately.

  7. You may receive “informant”
    calls from practitioners who wish to “report”
    or “turn in”
    other practitioners whom they suspect of “poor practices. ”
    For more information, please refer to IRM 21.1.1.11, Informant Contacts.

  8. Consult your Practitioner Priority Service (PPS) manager about the information obtained during the telephone call.

  9. Once the information is determined credible, prepare and send a written report ( Form 8484, Report of Suspected Practitioner Misconduct) to the OPR. See IRM 21.3.10.8.1.(4), Reporting Practitioner Misconduct, for the OPR address.

21.3.10.8.1 
(10-01-2006)
PPS Employee Complaints

  1. In rare cases, a PPS employee may suspect that a Practitioner has violated standards of practice in the Practitioners use
    of PPS.

  2. These cases may include situations in which Practitioners:

    • Knowingly gave false information to a PPS assistor regarding an account, and/or

    • Attempt to influence a PPS CSR through false accusations or promises of an improper benefit.

    Example:

    A Practitioner attempts to influence a assistor by threatening to report the assistor for misconduct, unless favorable action
    is taken for the Practitioners client.

  3. Consult a PPS manager as to whether or not to report the case to OPR.

  4. If management determines it to be appropriate, file the report with OPR.

21.3.10.9 
(10-16-2008)
Special Situations for PPS

  1. If a PPS case meets Taxpayer Advocate Service (TAS) criteria, prepare Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), Form 911,AMS , or Form e-911, (Electronic), and refer to TAS. See IRM 13, Taxpayer Advocate Service, for guidelines in preparing Form 911.

  2. If a PPS issue does not meet TAS criteria, work immediately. If the account is controlled by another employee, contact the
    employee and determine if and how the case can be expeditiously resolved. Advise practitioner of action taken and provide
    him/her with follow-up contact information, including time frame.

Law Offices of Darrin T. Mish, PA

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