Table of Contents
- 21.1
Accounts Management and Compliance Services Operations
- 21.1.1 Accounts Management & Compliance Services Overview
- 21.1.2 Reference Materials Overview
- 21.1.3 Operational Guidelines Overview
- 21.1.7 Campus Support
- 21.1.7 Campus Support (Cont. 1)
- 21.2
Systems and Research Programs
- 21.2.1 Systems
- 21.2.1 Systems (Cont. 1)
- 21.2.2 Research
- 21.2.3 Transcripts
- 21.2.4 Master File Accounts Maintenance
- 21.2.4 Master File Accounts Maintenance (Cont. 1)
- 21.2.5 Miscellaneous Forms and Processing
- 21.3
Taxpayer Contacts
- 21.3.1 Taxpayer Contacts Resulting From Notice Issuance
- 21.3.1 Taxpayer Contacts Resulting From Notice Issuance (Cont. 1)
- 21.3.1 Taxpayer Contacts Resulting From Notice Issuance (Cont. 2)
- 21.3.2 Taxpayer Contacts Resulting From Electronic Tax Law Assistance Inquiries
- 21.3.3 Incoming and Outgoing Correspondence/Letters
- 21.3.3 Incoming and Outgoing Correspondence/Letters (Cont. 1)
- 21.3.4 Field Assistance
- 21.3.4 Field Assistance (Cont. 1)
- 21.3.4 Field Assistance (Cont. 2)
- 21.3.4 Field Assistance (Cont. 3)
- 21.3.4 Field Assistance (Cont. 4)
- 21.3.5 Taxpayer Inquiry Referrals Form 4442
- 21.3.6 Forms and Information Requests
- 21.3.7 Processing Third Party Authorizations onto the Centralized Authorization File (CAF)
- 21.3.7 Processing Third Party Authorizations onto the Centralized Authorization File (CAF) (Cont. 1)
- 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations
- 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 1)
- 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 2)
- 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 3)
- 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 4)
- 21.3.9 Processing Reporting Agents File Authorizations
- 21.3.10 Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR)
- 21.4
Refund Inquiries
- 21.4.1 Refund Research
- 21.4.2 Refund Trace and Limited Payability
- 21.4.3 Returned Refunds/Releases
- 21.4.4 Manual Refunds
- 21.4.5 Erroneous Refunds
- 21.4.6 Refund Offset
- 21.4.6 Refund Offset (Cont. 1)
- 21.5
Account Resolution
- 21.5.1 General Adjustments
- 21.5.2 Adjustment Guidelines
- 21.5.3 General Claims Procedures
- 21.5.4 General Math Error Procedures
- 21.5.5 Unpostables
- 21.5.6 Freeze Codes
- 21.5.7 Payment Tracers
- 21.5.7 Payment Tracers (Cont. 1)
- 21.5.8 Credit Transfers
- 21.5.9 Carrybacks
- 21.5.9 Carrybacks (Cont. 1)
- 21.5.10 Examination Issues
- 21.5.11 Employee Plan Accounts
- 21.5.11 Employee Plan Accounts (Cont. 1)
- 21.5.11 Employee Plan Accounts (Cont. 2)
- 21.6
Individual Tax Returns
- 21.6.1 Filing Status and Exemption Adjustments
- 21.6.2 Adjusting TIN-Related Problems
- 21.6.2 Adjusting TIN-Related Problems (Cont. 1)
- 21.6.3 Credits
- 21.6.3 Credits (Cont. 1)
- 21.6.3 Credits (Cont. 2)
- 21.6.3 Credits (Cont. 3)
- 21.6.4 Tax Computation/Tax Period Changes
- 21.6.4 Tax Computation/Tax Period Changes (Cont. 1)
- 21.6.5 Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)
- 21.6.6 Specific Claims and Other Issues
- 21.6.6 Specific Claims and Other Issues (Cont. 1)
- 21.6.7 Adjusting Individual Tax Accounts
- 21.6.8 Split Spousal Assessments (MFT 31)
- 21.7
Business Tax Returns and Non-Master File Accounts
- 21.7.1 BMF/NMF Miscellaneous Information
- 21.7.1 BMF/NMF Miscellaneous Information (Cont. 1)
- 21.7.2 Employment and Railroad Tax Returns
- 21.7.2 Employment and Railroad Tax Returns (Cont. 1)
- 21.7.2 Employment and Railroad Tax Returns (Cont. 2)
- 21.7.2 Employment and Railroad Tax Returns (Cont. 3)
- 21.7.3 Unemployment Taxes
- 21.7.4 Income Taxes/Information Returns
- 21.7.4 Income Taxes/Information Returns (Cont. 1)
- 21.7.4 Income Taxes/Information Returns (Cont. 2)
- 21.7.4 Income Taxes/Information Returns (Cont. 3)
- 21.7.4 Income Taxes/Information Returns (Cont. 4)
- 21.7.5 Estate and Gift Tax Returns
- 21.7.7 Exempt Organizations and Tax Exempt Bonds
- 21.7.7 Exempt Organizations and Tax Exempt Bonds (Cont. 1)
- 21.7.7 Exempt Organizations and Tax Exempt Bonds (Cont. 2)
- 21.7.7 Exempt Organizations and Tax Exempt Bonds (Cont. 3)
- 21.7.7 Exempt Organizations and Tax Exempt Bonds (Cont. 4)
- 21.7.8 Excise Taxes
- 21.7.8 Excise Taxes (Cont. 1)
- 21.7.8 Excise Taxes (Cont. 2)
- 21.7.9 BMF Duplicate Filing Conditions
- 21.7.10 No-Merge Cases
- 21.7.11 Additional Computer Paragraph Notices and Transcripts
- 21.7.12 Non-Master File (NMF) Adjustments
- 21.7.13 Assigning Employer Identification Numbers (EINs)
- 21.7.13 Assigning Employer Identification Numbers (EINs) (Cont. 1)
- 21.7.13 Assigning Employer Identification Numbers (EINs) (Cont. 2)
- 21.7.13 Assigning Employer Identification Numbers (EINs) (Cont. 3)
- 21.7.13 Assigning Employer Identification Numbers (EINs) (Cont. 4)
- 21.7.13 Assigning Employer Identification Numbers (EINs) (Cont. 5)
- 21.8
International
- 21.8.1 IMF International Adjustments
- 21.8.1 IMF International Adjustments (Cont. 1)
- 21.8.1 IMF International Adjustments (Cont. 2)
- 21.8.2 BMF International Adjustments
- 21.8.2 BMF International Adjustments (Cont. 1)
- 21.8.2 BMF International Adjustments (Cont. 2)
- 21.8.3 NMF International Adjustments
- 21.8.4 United States Certification for Reduced Tax Rates in Tax Treaty Countries
- 21.8.4 United States Certification for Reduced Tax Rates in Tax Treaty Countries (Cont. 1)
- 21.8.5 Miscellaneous FIRPTA Related Issues
- 21.8.6 Exemptions from US Withholding (Form 8233)
- 21.10
Quality Assurance
- 21.10.1 EQ Program for Account Management, Compliance Services, Field Assistance and TE/GE.
- 21.10.1 EQ Program for Account Management, Compliance Services, Field Assistance and TE/GE. (Cont. 1)
- 21.10.1 EQ Program for Account Management, Compliance Services, Field Assistance and TE/GE. (Cont. 2)
- 21.10.1 EQ Program for Account Management, Compliance Services, Field Assistance and TE/GE. (Cont. 3)
- 21.10.1 EQ Program for Account Management, Compliance Services, Field Assistance and TE/GE. (Cont. 4)
- 21.10.3 High Risk Accounts Review