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Part 4. Examining Process

Chapter 19. Liability Determination

Section 19. Telephone Contacts

4.19.19  Telephone Contacts

4.19.19.1  (01-01-2008)
Telephone Contacts

  1. All Examination employees are responsible for providing the best possible service to all taxpayers. Contact with taxpayers should instill confidence in the integrity and efficiency of the IRS by providing top quality customer service. Examination employees include, but are not limited to the following:

    • Tax Examiners (TE)

    • Correspondence Exam Technicians (CET)

    • Telephone Assistors

    • TRR/TCO’s

    • Revenue Agents

  2. There are five primary goals associated with quality customer assistance:

    • Maintain professional courtesy

    • Control the direction of the contact

    • Give accurate and complete assistance

    • Resolve the customer’s issue, to the extent possible

    • Take ownership of the call, for more specific guidelines refer to Examination (W&I) Toll-Free Assistance Guide.

  3. As an Exam employee you are required to:

    • Identify yourself - You must give your Name and ID Number at the beginning of the call. For information regarding these requirements for outgoing calls, see IRM 4.19.19.3 section below.

    • Know to whom you are speaking - Follow the required Taxpayer Authentication Procedures outlined in IRM 4.19.19.2.1

    • Provide complete quality customer assistance as described above.

    • Ensure timely telephone responses to taxpayers by returning calls within three business days

4.19.19.1.1  (01-01-2008)
Exam Toll-Free Telephone Assistance

  1. All Calls - The service provided to the taxpayer will be the same for all calls, whether the call was received as an initial contact call (formerly known as "cold call" ) or an Extension Routed call. Exam employees will:

    • Provide clear, concise and accurate solutions to taxpayer issues and concerns.

    • Exercise tact and diplomacy in taxpayer interactions.

    • Ensure accuracy and quality service to the taxpayer.

    • Provide taxpayers with the information needed to resolve their examination. Ensure that they fully understand the exam process.

    • Not share opinions with the taxpayer in handling of another examiner’s case.

    • Not transfer calls from one Exam line to another within the W&I Exam phone operation.

    • Use the appropriate length of wrap time for the complexity of the issue.

  2. Extension Routed Calls

    1. In order to provide taxpayers information on when a return call can be expected, examiners are required to update voicemail messages with the tour of duty and/or absences that will prohibit a return call within three business days. If the examiner is going to be gone on an extended leave of absence, the voicemail should provide the name and phone number of the examiner’s Lead. The Lead can refer the taxpayer to whoever is working the case during the employee’s leave of absence.

    2. Follow the requirements as stated in IRM 4.19.19.2.1 regarding identification, disclosure, and IRM 4.19.19.2.2, key points for every call. Be sure to provide your name and identification number at the beginning of the call.

4.19.19.2  (01-01-2008)
Receiving Calls

  1. The following steps should be taken on all calls:

    • Greet the Taxpayer - Be sure to provide your name and identification number at the beginning of the call.

    • Disclosure Verification - Follow IRM 4.19.19.2.1 - Disclosure verification must occur before accessing the taxpayer's account.

    • Verify the taxpayer’s phone number on ENMOD. This is required on all account related calls in which disclosure verification has occurred.

    • Secure and update the phone number if not present on ENMOD. If ENMOD or IDRS is currently unavailable, follow-up action will be performed when the system is available.

    • Check PBC on AMDISA to ensure that the call is received by the appropriate BOD. Use the Examination (W&I) Toll-Free Telephone Assistance Guide - to refer other BOD calls appropriately.

    • Check Case Status - Access Command Code AMDISA to check the status of taxpayer’s case. Refer to 4.19.19.5 Frequently Asked Taxpayer Questions regarding AIMS status codes.

    • Record the telephone contact in the case work papers unless the case is not currently assigned on CEAS to the examiner receiving the call. For cases not assigned on CEAS to the examiner, including cases reassigned to B0, the telephone assistor will record the call in CEAS notes. Refer to 4.19.19.6.1 for additional information.

    Note:

    You must use the work papers or notes functions on CEAS to document all taxpayer contacts or IDST. This allows all employees access to the case information if the taxpayer writes or calls back again to provide any information that would affect his case resolution. Any subsequent employee receiving a call is expected to use this information to completely handle all taxpayer issues to the best of their ability. All efforts will be made to minimize referrals to the employee who originally worked the case.

  2. Follow procedures in IRM 21.1.1.10 if the caller indicates that he/she does not wish to be recorded.

4.19.19.2.1  (01-01-2008)
Taxpayer Authentication

  1. You must know with whom you are speaking and the purpose of the call/contact. It may be necessary to ask if the caller is an individual (IMF) taxpayer (primary or secondary), a business (BMF) taxpayer (sole proprietor, partner, or corporate officer), or an authorized third party.

  2. Request for General Examination Information - Taxpayers may call requesting general information that does not require account research. In order to provide the correct IRS office address or fax number, research AIMS for the Primary Business Code (PBC). Request the following:

    1. Tax identification number (SSN, ITIN, EIN)

    2. Name

    3. Tax Year

  3. Required Authentication for Specific Case Information - If the caller has specific questions regarding the documentation submitted or report changes, complete Full Disclosure. See below.

    Following IRM 21.1.3.2.3 (4) a) through f), verify the following:

    1. Taxpayer Identification Number

    2. Name (both caller and spouse if applicable)

    3. Current address including city, state and zip

    4. Filing Status (you may explain the filing status differences to help the caller remember)

    5. Date of Birth

  4. If the caller is unable to pass the above requirements, follow IRM 21.1.3.2(4) Additional Authentication

  5. Other applicable IRM sections:

    CFOL or IDRS commands IRM 21.3.2.3 (8)
    ITIN calls IRM 3.21.260.2
    POA IRM 21.1.3.3 (1) & (2)
    Other Third Party Inquiries IRM 21.1.3.4

    Note:

    Do not proceed with authentication probes if the caller is an unauthorized third party. If the caller has information to provide on the taxpayer’s behalf, you may accept information but NOT an address change.

4.19.19.2.2  (01-01-2008)
Key Points for All Calls

  1. Maintain professional courtesy.

  2. Control direction of the call, keep focused on resolution of taxpayer’s issues. Be sure to probe the taxpayer to determine the purpose of the call.

  3. Give accurate and complete assistance. Utilize all the available information on CEAS to provide the best resolution possible.

  4. Use appropriate hold procedures. Only place the caller on hold if researching information that is not readily available. The assistor must provide a reason, ask for permission and wait for response, avoid distractions, explain the delay, and thank the taxpayer for holding.

  5. Solicit an agreement from the taxpayer if it appears that he/she does not qualify for items in question. If he/she has received a report (Form 4549/4549EZ), ask the taxpayer to sign and return the report and any applicable waivers that he may have received. Determine whether case meets the criteria in IRM 4.19.19.7 to be self assigned. If so, case should be closed by technician receiving the call.

  6. If taxpayer indicates that he will fax closing documentation, hold call information for one business day to allow for fax. If fax is not received on a W&I case, leave a non action note. If faxed information is received within the one business day timeframe, self assign and close the case.

  7. Ensure the taxpayer understands what his/her next steps are. The taxpayer should fully understand what happens after submission of the requested information and the time frames needed to process the information.

    Note:

    For faxed signature procedures refer to IRM 4.19.13.9(3).

4.19.19.2.3  (01-01-2006)
Hearing Impaired Customers and TDD Equipment

  1. Hearing-impaired taxpayers with TDD/TTY equipment are instructed in Publication 17 to call 1-800-829-4059 for tax assistance.

    Note:

    The taxpayer is no longer required to use the Federal Relay Service.

  2. ) If you receive a call from a hearing-impaired taxpayer, he/she may be speaking through a relay operator. The operator will announce they are calling as a relay operator on behalf of a taxpayer as soon as you answer.

    1. Do disclosure verification as if you were talking directly to the taxpayer.

    2. Continue with the conversation.

4.19.19.3  (01-01-2007)
Outgoing Calls

  1. If additional information is needed from the taxpayer when evaluating correspondence received, attempts will be made to reach the taxpayer by phone before sending any additional information request letter. If the contact is being made with a business, the attempts should be made during normal business hours. After issuance of the Notice of Deficiency, telephone contact will be attempted if there are less than 15 days until default and the information submitted is not sufficient to change the previous report.

  2. Document all telephone contacts and attempts in work papers.

  3. Follow requirements as stated in IRM 4.19.19.2.1 . Be sure to provide your name and identification number at the beginning of the initial call to the taxpayer. Since the examination of returns normally involves re-occurring contacts with a taxpayer by the same examiner, the examiner is not required to provide the identification number during subsequent telephone contacts.

  4. Special caution should be taken when leaving messages to the taxpayer on answering machines and voice mail. IRS employees will not identify themselves as IRS employees unless they reasonably believe the answering machine or voice mail belongs to the taxpayer. See IRM 11.3.2.6.1 for additional information.

  5. All action notes on CEAS that indicate a return call to the taxpayer is expected will be acted upon within 3 business days.

4.19.19.4  (01-01-2007)
Emergency Situations

  1. Emergency Situations include the following:

    • Suicide Threats - see IRM 21.1.3.12 for additional information.

    • Assault/Threat Incidents - see IRM 21.1.3.10.3 for additional information.

    • Bomb Threats - see IRM 21.1.3.10.7 for additional information.

      Note:

      The Exam Toll-Free Job Aid contains scripts and additional information for the above emergency situations.

  2. Document The Call -- for all emergency situations - if possible, obtain the following information:

    1. Caller’s/taxpayer’s name.

    2. Taxpayer’s Identification Number (TIN).

    3. Time of call.

    4. Origin of call, if possible.

    5. If a bomb threat - location of bomb; city, building.

    6. Statements made by taxpayer/caller

    7. Any other general information to aid the TIGTA investigation.

    8. Research CC INOLE or CC ENMOD for taxpayer account data, if TIN is obtained from caller

    9. Attach screen prints to any documentation forwarded to manager (who will forward to nearest TIGTA office).

  3. When a threat is received - recording the call enables the call to be traced:

    1. Press the Emergency/Record Call button on the telephone. By recording the call, the call may be traced. The recording of the call begins.

    2. Without disrupting the call, get the manager’s attention and notify the manager of the emergency situation.

    3. A manager will monitor the call to assess the gravity of the situation.

    4. Once an emergency situation is confirmed, the manager will acknowledge to you that he/she is aware of situation

    5. The recorded call is made available to the nearest TIGTA office, along with the written report.

4.19.19.5  (01-01-2008)
Frequently Asked Taxpayer Questions

  1. The following table provides sample discussions on some of the status codes used through the examination process. Additional information pertaining to a specific program may be found in the Project Code Data base and the Examination (W&I) Toll Free Assistance Guide on SERP.

    If Then
    A call is received (Status 10) Explain to the taxpayer that his case has been selected for examination and they are requested to submit information necessary for case resolution. Go through each item listed on the appropriate Form 886 or 11652 to ensure understanding on the part of the taxpayer. If EITC refund is being held, tell the taxpayer we will hold this portion while we determine their eligibility for the EITC. Ask the taxpayer to mail or fax in copies of the necessary documents. If documentation or information is provided to support a no change for W&I case, self assign and close case immediately. If the taxpayer agrees, they are not entitled to the items listed send an action note on CEAS so an examiner can send letter 525 with a Form 4549/Form 4549EZ.
    A call is received on (Status 22) Explain to the taxpayer that his case has been selected for examination and they are requested to submit information necessary for case resolution. Remind him this is the second letter he has received. Direct the taxpayer to either the appropriate Form 886 or 11652. Go through each item listed to ensure understanding on the part of the taxpayer. Ask the taxpayer to mail or fax in copies of the necessary documents. If documentation or information is provided to support a no change, self assign W&I case and close case immediately. If the taxpayer agrees they are not entitled to the items on the report they should sign and return the Form 4549 along with any applicable waivers and fax them as soon as possible. If the taxpayer is able to fax the signed agreement within one business day and it meets the criteria for fax signature in IRM 4.19.13.9.3, self asign and close the case.
    A call is received on (Status 54, 55 and 57) Explain to the taxpayer that this is a letter to confirm receipt of his documents. Check AIMS for status code and confirm correspondence receive date (CRD). Tell the taxpayer that his case will be assigned to a tax examiner and if his information is not sufficient, he will be contacted by mail or phone. The taxpayer will also be informed if the information was sufficient.
    A call is received (Status 24) Explain to the taxpayer we either did not receive a response to our request for verification or all the required documentation was not sent in. This notice is issued to the taxpayer to advise him of his right to petition Tax Court within 90 days if he does not agree with the determination made on his case. This petition must be made in writing following the instructions in the letter. If he agrees with the proposed adjustment, he should sign the report (Form 4549/4549EZ) along with any applicable waivers and return it in the envelope provided, .
    A call is received in response to letters 105c or 106c (Status 90) Determine if 105c/106c was issued as a result of a closed examination (Audit Recon) or a closed examination claim (Source Code 30). If case was previously worked as a claim, follow normal claim procedures in IRM 21.5.3.4.6.2. If case was worked as a regular examination, determine if the taxpayer meets the audit reconsideration criteria in IRM 4.13.2.1. If so, follow normal audit reconsideration procedures.

4.19.19.5.1  (01-01-2008)
Other General Taxpayer Questions

  1. The following is a list of the common questions and suggested responses applicable to all programs. For additional issues and response suggestions, check the Exam Project Code Search database and Examination (W&I) Toll-free Telephone Assistance Guide on SERP.

    If Then
    The taxpayer should request fax information or mailing address Research AIMS for the correct PBC and use the Examination (W&I) Toll-Free Telephone Assistance Guide to provide the correct fax number and/or address of the campus that has control of the case to the taxpayer.
    The taxpayer asks if the documents need to be notarized Explain to the taxpayer that notarization only verifies his signature on the documents. It does not verify that the information contained in the documents is correct.
    The taxpayer states that they were audited last year and are being audited again Ask the taxpayer if the examination is on the same issue, i.e. same child/relationship. If so, determine if the case was closed as a no-change. If documentation or information is provided to support a no change on a W&I case, self assign and close case immediately. If case cannot be closed immediately, obtain information to complete an action note.
    The taxpayer is requesting the status of a form 1040X he filed. Ask the taxpayer when he mailed the 1040X If it is more than six weeks and a TC976/977 has not posted on TXMOD, ask the taxpayer to mail another signed copy and provide the appropriate mailing address. If a TC 976/977 has posted, tell the taxpayer that it is currently being reviewed to determine if it can be accepted as filed and additional time is necessary for this process. Do request the 1040X if the case is in mail status.
    The taxpayer implies he may be experiencing an impending hardship Complete Form 911 if it appears the taxpayer may meet the criteria for an impending hardship. See IRM 21.1.3.18 for additional information.
    The taxpayer claims he has not received any letter from Exam. Complete the necessary research on IDRS to determine what may have been sent to the taxpayer - If it is determined that the taxpayer is not opened for Examination, provide the Customer Service toll-free number to the taxpayer. - If it is determined that the taxpayer may have a more current address, follow the next procedure.
    The taxpayer states he has a change of address Rev. Proc. 2001-18 states, "Clear and concise oral notification is a statement made by a taxpayer directly to a Service employee, who initiated contact with the taxpayer on an active account, informing the Service employee that the taxpayer wishes the address of record changed to a new address" . Oral Notification will be accepted only if there is an active account and the taxpayer provides the old address, along with the new address, taxpayer’s full name and social security number and/or employer identification number. Additional requirements in the acceptance of oral notification are provided in IRM 3.13.5.11. The employee must ensure that all have been satisfied. See IRM 4.19.19.2.1.

    Note:

    No action should be taken to change address on accounts with a Z freeze, QRP, or referrals from CI.

    See IRM 21.5.6.4.42.1 for additional information.
    The taxpayer requests to have his case reconsidered Advise the taxpayer that his request for audit reconsideration must be made in writing. Any additional information and documentation that was not previously considered must be included. Thoroughly review the appropriate 886 and ensure the taxpayer understands the additional information must be new information. See IRM 4.13.2.4 for additional information
    A call is received by a Power of Attorney Perform research indicated in order to confirm that this individual has a valid power of attorney on file. Follow procedures as outlined in IRM 4.19.19.2.1, Taxpayer Authentication and IRM 21.1.3.3, Third Party Authentication.
    Taxpayer states that he agrees to proposed adjustment, but is unable to pay Explain to the taxpayer that he/she should sign and return the report so that his case can be closed. Refer the taxpayer to Pub 3498A that he received with the report that provides information on payment options.
    Taxpayer requests to speak to a manager Make every attempt to resolve the taxpayer’s issue. If unable to do so, and your manager or lead is not currently available, obtain information to complete a referral Form 4442/12140. Explain to the taxpayer that your manager will contact him within three business days.
    Taxpayer has a 2/10 -Year ban on claiming EITC Notify the taxpayer that the EITC is disallowed since there is a 2/10 year Ban on the current tax period. See IRM 4.19.14.5.1(2) and (3).

4.19.19.6  (01-01-2007)
Action vs. Non-Action Notes

  1. This section provides guidelines on the use of action and non-action notes through CEAS. These guidelines are indicated for all Exam employees currently working in the CEAS/RGS environment

  2. All Exam employees are required to maintain professionalism when preparing action or non-action notes, annotations should be clear, concise and avoid any inappropriate language that is not relevant to the facts and circumstances of the case. Personal observations or comments should be avoided. Determinations on the documentation received on the case should only be made by the examiner assigned to the case.

  3. Research should be completed to be sure that the same information via action/non-action notes is being attached to all open related years for the same taxpayer.

  4. Action and Non-Action notes are required to be input immediately, either during the call or during wrap. If CEAS is unavailable (LAN down), all notes are required to be completed by close of business the day the system comes back up.

  5. Examination employees will not record telephone calls as an IDRS history item unless instructed by special program procedures.

    Note:

    For Wage and Investment Examiners only, Prior to sending an action note, the examining technician must determine if the case can be self assigned and worked.

4.19.19.6.1  (01-01-2008)
Non-Action Notes

  1. If an Action is not required, the examiner receiving the call is required to leave a non-action note on CEAS documenting the telephone call if the case is not assigned to the examiner receiving the call. If the call is received by the assigned examiner, annotation of the call must be made directly to the work papers as per IRM 4.19.13.5. The information must be clearly stated and not merely indicate the taxpayer called. These situations include but are not limited to the following:

    • Calls received on an open Examination case that do not require a follow-up action and are general in nature.

    • Solicitation of documentation on a potential audit reconsideration case (status 90).

    • Notification to examiner of address change made in ENMOD for any case not in Status 24.

    • Impending hardship - after completion of form 911.

    • Request of Examiner's FAX number.

    • Explanation of forms the TP received to be completed.

    • Receipt and processing of Form 2848

4.19.19.6.2  (01-01-2008)
Action Notes

  1. If the taxpayer requests some action, such as a return call, the assistor can mark it as an action note because some action is required on the part of the case examiner. The case examiner and group manager will be alerted that there is an action note for:

    • Taxpayer agreement upon receipt of the Initial contact letter and needs a report.

    • Error was found on report issued.

    • Address change made to ENMOD on all cases in status 24. The action note must include the taxpayer’s phone number and best time to call.

    • Before leaving a note ensure that all steps have been taken to satisfy the Taxpayer's concerns.

    • No notification from Exam. (The taxpayer states he has not received correspondence from Exam).

    • Any other information the taxpayer may relay during the conversation that will have an impact on the report, i.e. an indication of a filing status other than what was reported.

    Note:

    Action notes will not be made on closed cases. Action notes will be used on open Audit Reconsideration cases if an action is required.

4.19.19.7  (10-01-2007)
Self Assign

  1. Effective August 6, 2007, it will be possible for an examiner working phone calls to reassign a case to their inventory even if the case is not open in their campus. The self assign feature will initially be used for batch generated, no response EITC cases.

  2. Self Assign will be used by Wage and Investment Exam employees to:

    • Close cases where information is received from the taxpayer by the examiner receiving the call such as a signed agreement or information that could result in a no-change.

    • Close cases where the results of a prior audit indicate the current audit should be closed without further action.

    • Close cases where the taxpayer agrees but requires an informational report

    • Any other use of self assign for transfers must be coordinated between campuses following their normal process.

    Note:

    Rather than transshipping misdirected signed agreements (Forms 4549A), the self assign feature may be used to close the case.

  3. The Self Assign feature will NOT transfer:

    • Archived or closed cases (Status 90)

    • Cases that have ever been in a mail status (Status 54, 55 or 57)

    • Cases in suspense statuses (Status 13, 17 or 56)

    • Cases pulled from archive for audit reconsideration (Status 7X)

    • Docketed or non-docketed cases (Status 80-89)

    • Claims (Source Code 30)

    • Cases with a skeletal AIMS record (TC424R)

  4. An action note is no longer required if the examiner self assigns the case. After a case has been self-assigned, the gaining examiner must follow normal exam processing in the completion of their workpapers. Once a case has been self assigned, it must be retained by the gaining campus through closing.

  5. Manager and or Coordinator Duties:

    • Programming has been requested to develop reports that will identify inventory moving in and out of a campus, however, this will not be delivered until 2008. Managers and or coordinators will need to review their RGS messages on a regular basis to monitor transactions.

    • It will be the manager’s responsibility to provide information to each of the campus operations Inventory Control Manager regarding these transfers. The campus will report these transfers using a tracking sheet provided by HQ until programming is completed. This report will be submitted monthly for each AIMS cycle.

4.19.19.7.1  (10-01-2007)
Procedures for Self Assign

  1. The purpose of providing functionality to self assign an Exam case is to expedite a closure when certain conditions exist. In order to achieve the intent of this process, the following procedures and probe (script) must take place to ensure a quick closure:

    • Only cases controlled under EITC project codes will be self-assigned at this time.

    • Examiners must ensure that a physical case file does not exist. Programs such QRP or CI Referrals could have a physical file. You can easily identify cases that do not have a physical file by the following characteristics:

        The case is currently in Status 06, 10 or 22 with no prior correspondence, i.e. not Status 2298.
        The case was generated by Batch and is still assigned to Batch User 004.

    • Examiners will not self assign cases in AIMS Status 53 or 24

    • Examiners will not self assign cases from another BOD such as SB/SE

    • Examiners must be in receiptof any documentation needed to CLOSE the case PRIOR to initiating the self assignment.

    • Examiners will not self assign cases until a full AIMS record has been established.

  2. The following information must be discussed with the taxpayer to ensure that they understand the process for a quick closure through self assign functionality:

    • Verbally review all information the taxpayer intends to fax to ensure that complete information is received in order to close the case.

    • If the information is incomplete, advise the taxpayer that you will not be able to do a quick closure. Be sure that the taxpayer understands what is missing and if the information is not available to fax within one day, provide instruction to send the information to the address or fax number provided in the letter received.


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