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Part 21. Customer Account Services

Chapter 1. Accounts Management and Compliance Services Operations

Section 1. Accounts Management & Compliance Services Overview

21.1.1  Accounts Management & Compliance Services Overview

21.1.1.1  (10-01-2006)
Overview

  1. The Internal Revenue Service (IRS) mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

  2. The Wage and Investment (W&I) and Small Business/Self Employed (SB/SE) Business Operating Divisions (BODs) are responsible for taxpayer relationships by:

    1. Providing general tax related information,

    2. Providing information on the status of taxpayer returns/refunds/accounts, and

    3. Adjusting taxpayer accounts, when appropriate.

  3. These responsibilities are divided into three subordinate units:

    • Customer Assistance, Relationships, and Education (CARE )

    • Customer Account Services (CAS)

    • Compliance

  4. To ensure taxpayer inquiries and accounts are addressed correctly, Taxpayer Assistance Centers (TAC), Accounts Management, and Compliance Services use the guidelines provided in IRM 21, Customer Account Services.

21.1.1.2  (10-01-2008)
Accounts Management Responsibilities

  1. The Accounts Management Organization is responsible for taxpayer relations by answering tax law/account inquiries and adjusting tax accounts. In addition, it is responsible for providing taxpayers with information on the status of their returns/refunds, and for resolving the majority of issues and questions to settle their accounts.

  2. For more information, refer to procedures throughout IRM 21, Customer Account Services; IRM 20.1 , Penalty Handbook; IRM 20.2, Interest; Probe and Response (P&R) Guide or the Interactive Tax Law Assistant (ITLA) enhancement to the (P&R) Guide; and Job Aids for IRM 21.

  3. All of the tools mentioned in paragraph (2) above are accessed through the IRS Intranet--Servicewide Electronic Research Program (SERP) site.

  4. The Accounts Management, Office of the Notice Gatekeeper, is the Enterprise point of contact when significant volume of erroneous notices are issued to taxpayers or when there is a risk of issuing considerable volumes of erroneous notices. It is the responsibility of all IRS employees to report erroneous notices as soon as possible to the Office of the Notice Gatekeeper. For erroneous notice procedures, see IRM 21.3.1.1.1, Erroneous Notice Procedures.

21.1.1.3  (10-01-2004)
Compliance Services Responsibilities

  1. The Compliance Services Organization is responsible for taxpayer relations by providing support services to the Compliance Organization through administration of the following programs. This list is not all inclusive.

    • Alternative Strategies for Tax Administration (ASTA)

    • Automated Collection System (ACS)

    • Automated Underreporter (AUR)

    • Backup Withholding (BUWH)

    • Combined Annual Wage Reporting (CAWR)

    • Correspondence Examination (CorExam)

    • Deferred Adverse Tax Consequences (DATC)

    • Earned Income Tax Credit (EITC)

    • Federal Unemployment Tax Administration (FUTA)

    • Installment Agreements (IA)

    • Offers in Compromise (OIC)

    • Return Delinquency (RD)

    • Substitute for Return & Automated Substitute for Return (SFR & ASFR)

  2. For more information on Compliance support services, see IRM 5.18, Liability Determination, and IRM 5.19, Liability Collection.

21.1.1.4  (10-01-2007)
Field Assistance Responsibilities

  1. The Field Assistance Organization is responsible for taxpayer relationships by providing personal assistance to answer tax law questions and resolve account issues. In addition, the Tax Assistance Center (TAC) offices provide help with:

    • Solutions to Tax Issues

    • Multilingual interpreter services

    • Payments/Payment Arrangements

    • Proof of receipt of tax returns

    • Tax Return Preparation

    • Alien Clearances (Sailing Permits)

    • Various other services

  2. For more information on TAC responsibilities, see IRM 21.3.4.2, Standard Services in Taxpayer Assistance Centers, and procedures throughout this manual.

21.1.1.5  (10-01-2008)
Commitment to Quality

  1. All functional areas of the IRS are committed to achieving excellence in the service provided to all taxpayers. Customer Service Representatives (CSRs) are trained to communicate with taxpayers and to be knowledgeable of tax law and related IRS operational procedures. CSR's must assist taxpayers, practitioners and other third parties, in a manner that warrants the highest degree of public confidence.

  2. To ensure quality service for our customers, all work performed by CSRs is subject to review. Some of this work is reviewed by the Centralized Quality Review Site (CQRS) and some of the work is reviewed by the Program Analysis System (PAS). The national review is designed to review all phases of telephone contacts (account calls and tax law calls) e-mail, and closed cases (both paper and telephone initiated) .

  3. The results of these reviews are input to the National Quality Review System (NQRS). NQRS is available to all authorized users, via the IRS Intranet at http://eqrs.enterprise.irs.gov:11003/ with 24 hour access for input/retrieval and various reports.

  4. Refer to IRM 21.10.1, EQ Program for Account Management, Compliance Services, Field Assistance and TE/GE, for more information.

21.1.1.6  (10-06-2005)
Customer Service Representative (CSR) Duties

  1. A CSR (referred to throughout this section) includes, but is not limited to, the following named positions:

    • Contact Representative

    • Office Collection Representative (OCR)

    • Tax Account Representative (TAR)

    • Tax Examiner (TE)

    • Tax Law Specialist (TLS)

    • Tax Specialist (TS)

    • Tax Technician (TT)

    • Taxpayer Resolution Representative (TRR)

    • Taxpayer Service Representative (TSR)

    • Taxpayer Service Specialist (TSS)

    Note:

    All employees assigned to Accounts Management, Field Assistance and Compliance Services are considered CSRs.

  2. The duties of a CSR are varied. Many hours are spent on the telephone, working paper cases, or assisting taxpayers at a TAC counter. Paper cases include both incoming taxpayer correspondence and internally generated cases.

  3. The duties of a CSR include, but are not limited to :

    • Adjusting tax return accounts

    • Answering tax law questions

    • Assisting taxpayers directly or by transferring to the appropriate application using the Telephone Transfer Guide (TTG)

    • Preparing original and substitute returns

    • Proposing additional assessments

    • Securing delinquent returns

    • Resolving delinquent accounts

    • Responding to correspondence

    • Providing functional support (i.e., other duties as assigned)

  4. Taxpayer inquiries include telephone calls, correspondence, and personal contacts about:

    • Accounts

    • Notices and letters

    • Payments

    • Refunds

    • Requests for forms, publications, and public use documents, including Alternative Media, i.e., Braille (BR) and Large Print (LP)

    • Requests for Installment Agreements and Direct Debit Agreements

    • Requests for Payroll Deduction Authorizations

    • Requests for tax account adjustments

    • Requests for transcripts of accounts and account information

    • Tax law

    • Requests for addresses to mail returns, payments, and/or correspondence

    Note:

    For callers using Private Delivery Services (PDS), provide the Submission Processing (SP) campus street addresses. The only PDS designated by the IRS are DHL Express (DHL), Federal Express (FEDEX), and United Parcel Service (UPS). PDS cannot deliver items to P.O. Boxes. The SP campus street addresses are located on SERP (under the Who/Where tab) in the POD Listing & Job Aid.

  5. Tax law assistance includes responding to inquiries regarding whether:

    • Income is taxable,

    • The taxpayer is eligible for a tax benefit (Taxpayer Identification Number/income requirements, time frame for eligibility, etc.), and

    • An expense (or loss) is deductible.

      Note:

      This includes advising the taxpayer of the appropriate forms for reporting requirements.

  6. See IRM 21.1.1.6.1, Out of Scope and Limited Service, for information regarding the services Customer Account Services, Accounts Management, will not provide.

21.1.1.6.1  (10-01-2006)
Out of Scope and Limited Service

  1. The areas discussed below are beyond the level of service (Out of Scope) that Customer Account Services, Accounts Management will provide:

    • Tax form and schedule preparation

    • Tax planning

    • Legal opinions

    • Highly complex tax issues (limited service)

  2. Tax preparation of a form or schedule is defined as:

    • Use of taxpayer information to provide "line by line" assistance in the completion of all or most of a form/schedule.

    • Performance of "line by line" computations and guidance on what to enter on each line (although not necessarily every line).

    • Verification of form/schedule entries after completion by the taxpayer.

      Exception:

      Tax form/schedule preparation does not apply to completion of worksheets (e.g., Form 1040ES Worksheet, and tax or credit computation worksheets).

  3. Tax Planning is defined as a request as to whether one course of action is favored over another.

  4. Legal opinions are not provided. However, CSRs can advise taxpayers of the applicable law.

  5. CSRs are required to respond to tax law inquiries by using the Probe & Response Guide. However, "limited service" may be provided by Accounts Management employees for highly complex inquiries (inquiries that cannot be expeditiously resolved by referencing IRS publications, procedures, forms, instructions, or through IRM research within a reasonable amount of time).

  6. While these inquiries generally involve extensive research using Revenue Procedures, the Internal Revenue Code (IRC), Lexis-Nexis, Westlaw, or the Commerce Clearing House (CCH), a CSR trained on the topic may provide a brief overview/discussion or an expeditious response to a simple inquiry.

  7. "Limited Service" determinations are only made by CSRs trained/certified to respond to tax law inquiries in the application responsible for the subject area of the inquiry. CSR’s are responsible for using good judgment in making determinations and advising taxpayers of their options for obtaining the information requested.

  8. For specific information on responding to "Out of Scope " and "Limited Service" inquiries, see the Out of Scope Procedures of the Probe & Response Guide. Limited Service issues are identified in Attachment 1 of the P&R Guide. This list is not all inclusive.

21.1.1.7  (10-01-2008)
Communication Skills

  1. The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

  2. You must provide, in a professional and courteous manner, the following information when you communicate with a taxpayer by telephone, correspondence, or face to face:

    • 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.

    Note:

    On correspondence, provide your generated Integrated Data Retrieval System (IDRS) or other unique letter system number. If an IDRS /unique number is not generated, use your ID Card (Badge) Number

    .

  3. Greet the caller.

    1. The CSR must promptly greet the taxpayer as outlined in paragraph(2), above.

    2. If the caller asks you to repeat your name and identification number, please do so courteously and professionally.

    3. Speak to the caller in a pleasant, courteous, and professional manner indicating a willingness to help, by using an appropriate phrase such as "May I help you?" or "How can I help you?"

  4. Respond to the caller's opening statement.

  5. Transferring calls to the Spanish gate or translator. 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/representative's 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/representative's question, advise the caller they will need to call back with a translator (See IRM 21.1.3.4, Other Third Party Inquiries.

  6. Target the caller's question.

    1. Deal with the caller's feelings (if appropriate), noticeable through tone, voice inflection, and rate of speech.

    2. Ask the appropriate questions to determine the inquiry.

    3. Use appropriate paraphrasing showing you comprehend and have identified the question.

  7. Disclosure check (for account calls only). Follow the guidelines outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4 , Additional Taxpayer Authentication.

  8. Get the necessary facts.

    1. Use a purpose statement (when appropriate) to prepare caller for a series of questions.

    2. Ask questions pertinent to the inquiry in order to obtain the information necessary to answer the inquiry.

    3. Record the facts on paper, job aid, or other methods to help you remember specific details.

  9. Provide assistance.

    1. Provide accurate and complete information. Explain any procedures and order necessary forms and publications.

    2. If you research the account, make sure you have covered all open issues.

    3. If you are unable to research the account, refer the question in accordance with proper referral procedures.

    4. Do not keep the caller on hold for more than a few minutes without giving him/her an explanation and apology. Advise the caller of the reason for the delay (e.g., additional research needed, etc.). If additional research time is or will be too lengthy, offer to return the call with the information requested.

  10. If a caller requests to speak to a supervisor, follow the instructions below.

    1. Advise the caller you will refer him or her to your supervisor. Please ask the caller to hold.

    2. Contact your supervisor or appointed designee. Transfer the call to the supervisor or designee in accordance with yourorganization procedures. Areas using the Aspect System may transfer the call using"Inside Line."

    3. If your supervisor or designee is not available, advise the caller accordingly.

    4. Secure from the caller the best time and day (same day of call or the next business day) for your supervisor or designee to return the call.

  11. Close the Conversation.

    1. Verify caller's comprehension by asking if he/she understands information given.

    2. Conclude the contact courteously by thanking the caller for calling and/or apologizing if the Service has made an error.

    3. Provide name and ID number, if not yet provided.

  12. To ensure that you provide quality service, when assisting callers who visit in person or who call on the telephone, you must follow the steps in the Probe and Response Guide (P&R Guide).The ITLA enhancement to the Probe and Response Guide replaces several pages in the P&R Guide and assistors are required to use the available ITLA Tax Law Categories (TLCs).

  13. Using the P&R Guide and the ITLA enhancement to the Probe and Response Guide and taking the actions specified within each guide are mandatory . For more information on the P&R Guide and the ITLA enhancement to the Probe and Response Guide, see IRM 21.1.2.3.5, Probe and Response Guide.

    Exception:

  14. Use of the Desktop Integration (DI) tool is not mandatory, but is highly recommended.

    Note:

    The DI screen that shows employee name and manager information is for internal use only. Do not give the taxpayer or his or her representative the name or telephone number of any employee (e.g., CSR, Manager, Analyst, etc.).

  15. When an account related call turns into a tax law/technical inquiry, you must use the P&R Guide.

  16. You can answer a call received on any application, if you have been trained and are certified, for the current filing season, on the tax law/technical topic in question. If you are not certified on that topic, transfer the call to the proper application, using the Telephone Transfer Guide (TTG).

    Note:

    Advise the caller that you are transferring his/her call to the area that handles the question (identify the specific area).

  17. You must address all pertinent taxpayer/caller authentication probes, when necessary. See IRM 21.1.3.2.3, Required Taxpayer Authentication.

    Reminder:

    If a call is not an account call, do not address taxpayer authentication probes.

  18. When you make outgoing phone calls, or when you leave a voice mail message in response to a caller's voice mail message (not a controlled case), state the following:

    1. 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 ,

    2. That you are with the IRS,

    3. That you are calling in response to his/her inquiry on (date), and

    4. The telephone number to call to request additional assistance.

  19. When you initiate an outgoing phone call, the taxpayer may be reluctant to give you his/her Taxpayer Identification Number (TIN). To ease any concerns that the taxpayer may have, provide the taxpayer with the last four digits of his/her TIN (Social Security Number/Employer Identification Number). Then, request that the taxpayer verify the first five digits. After you verify the TIN, follow IRM 21.1.3.2.3(4)(b), Required Taxpayer Authentication .

  20. Do not leave confidential tax information on a voice mail message or an answering machine message.

  21. Do not provide taxpayers/third parties with the telephone numbers of functional areas.

    Note:

    Do not give the taxpayer or his/her representative the name or telephone number of any employee (i.e., CSR, Manager, Analyst, etc.).

  22. Do not transfer taxpayer/third party calls to functional areas.

21.1.1.8  (10-01-2003)
The Public Switch Telephone Network (PSTN) and Default Screener Application

  1. The PSTN is a menu-based, call-routing Voice Response Unit (VRU) application that permits callers to self-direct their calls to designated IRS resources/applications.

  2. The PSTN systemically answers a call and initiates an automated greeting script. Through voice prompts, PSTN then routes the call to a requested destination. If a caller:

    1. Selects an interactive application, PSTN routes the call to that application.

    2. Selects a non-interactive application, such as tax law, PSTN routes the call to a CSR.

  3. If a caller makes no selection/response or makes an invalid selection, PSTN routes the call to a CSR who has been assigned to the Default Screener Application. See IRM 21.1.1.8.1, Default Screener Application Guidelines below.

21.1.1.8.1  (10-09-2007)
Default Screener Application Guidelines

  1. CSRs assigned to the Default Screener Application respond to callers who default from:

    • Individual Income Tax Services Line (800-829-1040), or

    • Business Service and Specialty Tax Line (800-829-4933).

  2. The Default Screener Application CSR further directs calls to applications that are staffed with CSRs who are certified to answer specific inquiries.

  3. For all calls, you will:

    1. Greet the caller and say "Internal Revenue Service" .

    2. State 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.

    3. Ask the caller how you may direct or transfer his/her call.

    4. If necessary, probe (ask questions) in order to "target " the real reason for the call. See paragraph (5) below.

    5. If needed, paraphrase and/or ask more questions of the caller before making a determination. See paragraph (6) below.

    6. If needed, take notes.

    7. Always indicate a willingness to help.

  4. When assigned to the Default Screener Application, DO NOT ATTEMPT TO ANSWER THE QUESTION OR EXPLAIN THAT YOU KNOW THE ANSWER.

    Reminder:

    Your assignment as a Default Screener is to properly direct the caller to the designated area related to his/her inquiry.

    Note:

    You must become familiar with the TTG (Telephone Transfer Guide) in order to properly direct the caller to the correct application.

  5. To determine the topic of the call, ask the caller if he/she has a question that requires research on his/her personal or business tax account..

    1. If yes, probe to determine to which TTG account application to transfer. Actively listen to the caller.

    2. If no, ask if caller has a general tax law or procedure question. Probe to determine the specific question. Continue to probe until you determine the issue. Then, using the TTG, transfer to the correct procedural application or tax law application.

  6. When you identify the topic of the call:

    1. Advise the caller that you are transferring his/her call to the area that handles the question (identify the specific area).

    2. Transfer to a specific TTG line by pressing"inside line " key.

    3. Then, press #,

    4. Then, dial the appropriate TTG four digit extension,

    5. Then, press transfer,

    6. Then, press the arrow key.

21.1.1.9  (10-01-2006)
e-Services

  1. The information on e-Service products is now found in IRM 21.2.1.55, e-Services.

21.1.1.10  (01-27-2006)
Contact Recording

  1. "Contact Recording" is a telephone application/tool/system that records incoming "toll free" telephone contacts for the purpose of possible subsequent monitoring.

  2. Incoming calls are answered with an additional announcement that states, "Your call may be monitored or recorded for quality purposes."

  3. The system has been implemented in all Accounts Management and Compliance Services call sites.

  4. Managers and Quality Review use the tool to perform required random reviews (performance and product) of incoming telephone contacts.

  5. While the system provides screen capture of account actions, as well as voice recording of the call, the recordings are NOT accessible by TIN, VPIN, PIN, or any other Taxpayer Identification Number.

  6. The system stores data by Standard Employee Identifier (SEID) for a maximum of 45 days.

  7. There is a procedure, within the system, to disable the recording if a caller indicates that he/she does not wish to be recorded. Your computer desktop should have a "Stop Recording" icon for this purpose.

    • If the caller requests NO recording, take action to disable the recording by selecting the Stop Recording icon and executing the "Stop Recording" button.

    • If you must transfer this caller, advise the caller of the transfer and that he/she will need to restate his/her request (that he/she does not wish to be recorded). When the call is transferred into a new site, the employee at the new site takes action to disable the recording.

  8. If the caller also asks to record the conversation, advise the caller that he/she may not record the call. Advise the caller that he/she may request a copy of the call under the Freedom of Information Act (FOIA). Advise the caller that this request must be in writing and contain the date, name and identification number of the CSR, and the approximate time of the call. Also, in order for IRS to locate and associate the call with the requester, there must be some identification of the taxpayer (name, address, TIN, etc.) during the call. The FOIA request cannot be processed without this information. See IRM 21.1.3.17.1(4), Freedom of Information Act (FOIA) for FOIA recording requests.

21.1.1.11  (10-01-2008)
Informant Contacts

  1. Customer Service Call Sites and Taxpayer Assistance Centers (TAC) will follow the informant contact procedures outlined below.

  2. An informant who wishes to report possible instances of federal tax fraud by another individual must complete Form 3949-A , Information Referral, or provide this information via a letter.

    Caution:

    Do not advise the caller to complete Form 3949-A if he or she has received a Duplicate TIN soft notice and wants to inform on the other taxpayer claiming the exemption or EITC. See further instructions in IRM 21.5.10.4.2(6)(a), Exam Soft Notices CP 85A, B, & C and CP 87 A, B, C, & D.

  3. Informant referrals are no longer received "live" over the telephone. This is now a self-service line with no live assistance.

  4. If you receive a call from an informant, who wishes to report an alleged violation of the federal tax laws, you must take the following actions:

    1. Thank the caller for offering to provide information alleging a violation of the federal tax laws.

    2. Advise the caller that this information is no longer received " live" over the phone and that he/she must complete Form 3949-A, Information Referral, to provide information, or submit information via a letter.

    3. Advise the caller that the form may be obtained via http://www.irs.gov/, or submit a letter containing the information ( information to include in the letter is shown in table below under Option 3). If the caller does not wish to obtain the form via the website, advise the caller you may order the Form 3949-A for him/her.

    4. If the caller does not have web access (Internet) or does not want you to order the form (is apprehensive about providing name and address), advise the caller to call 1-800-829-0433. Advise the caller that at this number, he/she will be provided a script with the following options/prompts:

      Option 1 - " You may obtain Form 3949-A by going to the IRS website at www.irs.gov , and selecting Forms and Publications."
      Option 2 - "We are transferring your call to our toll-free Forms and Publications Line at 1-800-829-3676. "

      Note:

      Advise the caller that when transferred to the Forms line, the forms order assistor will ONLY order the Form 3949-A and will NOT address or take any information/details regarding the information he/she is reporting.

      Option 3 - "If you choose to write to us to report tax fraud and abuse, please provide all the information you have, including the following, if available:"

      • Name and address of the individual or business the caller is reporting.

      • Taxpayer Identification Number (Social Security Number or Employer Identification Number if the report concerns a business) of the individual or business the caller is reporting.

      • A brief description of the alleged violation, including how the caller became aware of, or obtained the information.

      • Tax Years involved and the estimated dollar amount of any unreported income.

      • Name, address, and daytime telephone number for the caller. (This information is not required to process the report, but would be helpful if provided.)

      • Indicate if there are any records available to support the allegation.

      • Indicate if the individual, who the caller is reporting, is considered dangerous.

      • Send letter to: Internal Revenue Service, Fresno, CA 93888.

  5. Do not complete the Form 3949-A.

  6. If the caller insists on speaking to someone regarding the potential fraud allegation, advise the caller to provide his/her telephone number on the Form 3949-A or correspondence so that the investigating official can contact him/her. However, do not offer the caller a time frame in which he/she may be contacted regarding the investigation.

  7. Do not suggest or encourage the informant to submit a claim for a reward. If the informant requests a reward, advise the caller that you will order Form 211, Application for Reward for Original Information.

  8. When you receive informant information via correspondence, mail the letter to:

    Internal Revenue Service

    Fresno, CA 93888

  9. International assistors who receive informant calls should follow the procedures outlined in IRM 25.2.1.3, Handling the Information and IRM 25.2.1.6, Documenting the Information.

  10. You may receive "informant" calls from Paid Preparers/Practitioners who wish to "report" or "turn in" other practitioners whom they suspect of poor practices. Follow instructions above in (3)(a) through (3)(d) for this type of call.


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