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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  (01-01-2009)
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 the Examination (W&I) Toll Free Assistance Guide and Project Code Database on SERP.

    As an Exam employee you are required to:

    1. 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

    2. Know to whom you are speaking - Follow the required Taxpayer Authentication Procedures outlined in IRM 4.19.19.2.1and Disclosure procedures in IRM 11.3.2, and IRM 11.3.3, prior to disclosing any information.

    3. Provide complete quality customer assistance as described above.

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

4.19.19.1.1  (01-01-2009)
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:

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

    2. Exercise tact and diplomacy in taxpayer interactions.

    3. Ensure accuracy and quality service to the taxpayer

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

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

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

    7. 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 voice mail 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 voice mail 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, IRM 11.3.2 and IRM 11.3.3 regarding 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.

    3. Effective October 21, 2008, Wage and Investment Campus Exam discontinued use of extension routed numbers on outgoing letters. Extension routing will continue to be used in SB\/SE Campus Exam.

4.19.19.2  (01-01-2009)
Receiving Calls

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

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

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

    3. Verify the taxpayer’s phone number on ENMOD or through DI (Desktop Integration). This is required on all account related calls in which disclosure verification has occurred.

    4. Secure and update the phone number if not present on ENMOD. Update on ENMOD or DI using command code TELEA as identified by taxpayer as the Home, Cell, Other or International phone. If ENMOD or IDRS is currently unavailable, follow-up action will be performed when the system is available.

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

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

    7. 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 IRM 4.19.19.6.1 for additional information.

    Note:

    You must use the work papers or notes functions on Correspondence Examination Automation Support (CEAS) or Integrated Decision Support Tool (IDST) to document all taxpayer contacts. 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. Contact Recording is a telephone application/tool/system that records incoming toll free telephone contacts for the purpose of possible subsequent monitoring. When the taxpayer calls the Exam toll-free number, they are notified that their call may be recorded. Follow procedures in IRM 21.1.1.10 if the caller indicates that he/she does not wish to be recorded.

    1. If the taxpayer objects to being recorded, use the "Stop Recording" icon on your desktop to disable the contact recording feature.

    2. If the caller also asks to record the conversation, advise the caller that he/she may not record the call; however, they may request a copy of the call under the Freedom of Information Act (FOIA). This request must be in writing and contain the date, name, identification number of the employee, and the approximate time of the call. See IRM 21.1.3.17.1 (4) , Freedom of Information Act (FOIA), for FOIA recording requests.

4.19.19.2.1  (01-01-2009)
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 e), 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 21.2.1.11
       
    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.

  6. Desktop Integration (DI) system provides a common interface that allows users of multiple IRS systems to view history and comments from other system and access a variety of case processing tools without leaving DI. DI can be used to effectively research and complete Disclosure and Taxpayer Authentication or update taxpayer accounts. Use of DI is not mandatory, but it is highly recommended. Account Management Services (AMS) Release 1.3 will combine DI and CIS into one application beginning January 23, 2009. The new name for the application will be Account Management Services (AMS).

4.19.19.2.2  (01-01-2009)
Key Points for All Calls

  1. Maintain professional courtesy.

  2. Control direction of the call, keep focused on resolution of taxpayer’s issues. Target the caller's question. Get the necessary facts. Ask probing questions to determine the reason for the call and ensure that the taxpayer understands the reason for the examination.

  3. Give accurate and complete assistance. Utilize all the available information on CEAS, IDRS, DI or SERP to provide the best resolution possible. Thoroughly research all the information on CEAS including a review of previous CEAS action or non action notes.

  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. Probe the taxpayer to determine if they qualify for the questionable issues. This will often result in the taxpayer agreeing that they do not qualify or help them to understand what they need to do to resolve the issue.

  6. 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 or any applicable waivers that he may have received. If taxpayer agrees, follow IRM 4.19.19.7 to self assign the case.

  7. 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 time frame, self assign and close the case.

  8. Close the conversation. 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. They should also be informed of the consequences of not providing 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 can involve 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 and IRM 10.2.8 for additional information.

    • Bomb Threats - see IRM 21.1.3.10.7 and IRM 10.2.8 for additional information.

      Note:

      The Examination (W&I) Toll Free Assistance Guide on SERP 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  (01-01-2009)
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 Databaseand the Examination (W&I) Toll Free Assistance Guide on SERP.

    If Then
    A call is received in Status 09 and below

    • Explain to the taxpayer that they do not need to send anything to us at this time.

    • Explain that they will be contacted by mail or phone if their return is selected for examination.

    • Address any other questions they may have such as the status of their refund.
    A call is received in Status 10 and above

    • Explain to the taxpayer that their return has been selected for examination and that they may be required to submit documentation necessary for case resolution. In some cases, documentation may not be necessary and you may need to explain the reason for the proposed adjustment to their return.

    • Always acknowledge correspondence if a Correspondence Received date is present on AIMS.

    • Go through each item listed on the appropriate Form 886, Form 11652, or work papers to ensure understanding on the part of the taxpayer.

    • Probe the taxpayer to determine his eligibility for each issue.

    • If the taxpayer agrees they are not entitled to the items listed, attempt to solicit an signed agreement from the taxpayer by explaining the benefits of agreement, such as limiting the accrual of interest and penalties.

    • If the taxpayer appears to qualify for some or all of the questionable issues, ask the taxpayer to mail or fax in copies of the necessary documents

    • If the taxpayer can provide all documentation or information to support a no change for W&I case, self assign and close case immediately following procedures in IRM 4.19.19.7.

    • If EITC or any portion of the refund is being held, tell the taxpayer we will hold this while we determine their eligibility for the EITC.

    • Inform the taxpayer of the consequences of not providing the information requested such as the next letter they will receive, time frames for responding, or the potential that their case may be closed or their claim disallowed.

    • Annotate your actions on CEAS
    A call is received in Status 10

    • Follow procedures for all calls

    • If the taxpayer is in agreement that they do not qualify for the items in question, send a CEAS action note so an examiner can prepare a report with Letter 525.

    A call is received in Status 17

    • Follow procedures for all calls.

    • Explain to the taxpayer that the information submitted is being considered.

    • Tell the taxpayer that they will be contacted when a decision has been made.

    • Do NOT tell the taxpayer that their case is being developed for the assertion of the fraud penalty.

    A call is received on Status 22

    • Follow procedures for all calls.

    • Check CEAS to determine which 30 date letter has been sent.

    • Explain options provided at 30 day which include; agreeing, disagreeing, and requesting a conference with Appeals. Refer to Publication 3498A got more information.

    • If letter 525 has been sent, solicitation for agreement will be made on Form 4549.

    • If letter 569 has been sent, solicitation for agreement will be on Form 2297 or Form 3363. Some case may also have a Form 4549.

    A call is received on Status 23 or 25

    • Follow procedures for all calls

    • Explain options provided at 30 day which include; agreeing, disagreeing, and requesting a conference with Appeals. See status 22 above.

    • Review documentation with taxpayer and explain outstanding questionable issues.
    A call is received Status 24

    • Follow procedures for all calls.

    • Explain that the notice of deficiency is a legal and statutory determination of the tax liability for the tax year in question

    • Advise the taxpayer of their right to petition the Tax Court and provide them with the last day to petition the Tax Court, explaining to them where they can locate this date on Letter 3219.

    • Review the questionable items with the taxpayer explaining the reason for disallowance or proposed adjustment.

    • If the taxpayer want to submit additional documentation for consideration, advise them that a telephone call or written communication does not extend the time for filing a petition with the Tax Court.

    A call is received on Status 54, 55 and 57

    • Follow procedures for all calls.

    • If call is in regard to Letter 3500 or Letter 3501. 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).

    • Advise the taxpayer that we have received their correspondence and provide them with the CRD. Advise the taxpayer that their case will be reviewed and they will be receiving contact by phone or mail.

    • Take the opportunity to review with the taxpayer the questionable issues and the documentation they have submitted to determine if they have submitted a complete response to address all issues.

    • If you determine that the taxpayer has not provided a complete response, advise them of additional documentation they may need to secure and mail or fax in.

    • If during this review, you determine that the taxpayer is not entitled to any issues, advise the taxpayer of the reason(s) they are not entitled and solicit agreement.

    A call is received on an OPEN Audit Reconsideration case in Status 7XXX

    • Follow procedures for all calls

    • Refer to IRM 4.13.3.1.8 for definition of 7XXX status codes and IRM 4.13.2.4 for procedures on handling these calls.
    A call is received in response to letters 105c or 106c (Status 90)

    • Follow procedures for all calls.

    • Determine if Letter 105c or Letter 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 and 4.19.13.9.5.

    • If case was previously worked as a regular examination, determine if the taxpayer meets the audit reconsideration criteria in IRM 4.13.2.1 and IRM 4.19.13.9.5. If so, follow normal audit reconsideration procedures.

    Status 90

    • Explain to the taxpayer that their case is closed and the reason(s) for the adjustments.

    • Refer to table below for more specific information.

  2. The table below provides a discussion on questions asked when the case is in status 90.

    If Then
    The taxpayer agrees with the adjustment

    1. Review case file to ensure receipt of all mail submitted by taxpayer

    2. Explain what documents are missing utilizing the Project Code Search tool, the appropriate Form 886 and CEAS work papers

    3. Prompt the taxpayer to see if they have additional documents to allow the issues.
    If the taxpayer has missing or new information that will change the examination results to allow the issue(s), and the assessment remains unpaid,

    1. Follow Audit Reconsideration procedures, See IRM 4.13.3.

    2. Explain to the taxpayer that they must submit a written request for reconsideration along with the new documentation.
    If the taxpayer has missing or new information that will change the examination results to allow the issue(s), an the assessment has been paid by payment, offset, or is a response to an examined claim,

    1. Follow Claim procedures, see IRM 4.19.13.9.5.

    2. Explain to the taxpayer that they must submit a Form 1040X along with the new information
    If the taxpayer does not have new information that will change the examination results to allow the issue(s),

    1. Explain that we can not revise the assessment unless they have new supporting documentation to show their entitlement.
    If the taxpayer agrees with the adjustment,

    1. Explain to the taxpayer that they will receive a bill and if needed, explain the payment options as stated in Publication 3498A.

4.19.19.5.1  (01-01-2009)
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 Project Code Database and Examination (W&I) Toll Free Assistance Guide on SERP.

    If Then
    The taxpayer requests fax information or mailing address

    • Research AIMS for the correct PBC and use the Examination (W&I) Toll Free Assistance Guide on SERP 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.

    • Thoroughly research CEAS to verify and compare the tax returns to determine that the audit is for the same issues, same dependents, etc.

    • If the information provided verbally by the taxpayer is proven to warrant the no change, self assign the case and close immediately.

    • If case cannot be closed immediately, obtain information to complete an action note

    Exception:

    This procedure does not apply to Alimony, Tips, Schedule A audits, QRP\/RPP and Non-filers and Recertification cases.
    The taxpayer is requesting the status of a Form 1040X he filed. Ask the taxpayer when he mailed the Form 1040X.

    • If it is more than six weeks and a TC976/977 has not posted on TXMOD, OR AIMS does not reflect a CRD, 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. If the case has been updated with a correspondence received date, do not request the Form 1040X

    • If the case is being worked as a Claim, see IRM 4.19.16.1 for more information.
    The taxpayer implies they 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

    • Secure the taxpayers phone number and best time to call. Advise them that their case will be referred to another department and they should be contacted within three days.

    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 case is open in Exam, follow procedures in IRM 4.19.19.5 based on the current status.

    • Apologize and advise them a copy of the letter will be mailed to them.

    • Annotate a CEAS action note to re-mail a copy of the letter.

    • 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 3.13.5.11.1. 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.
    Taxpayer is calling regarding a closed case or the taxpayer requests to have his case reconsidered

    • Thoroughly review the appropriate Form 886 and ensure the taxpayer understands the additional information must be NEW information. See IRM 4.13.2.4 for additional information

    • Any additional NEW information and documentation that was not previously considered must be included in the request.

    • Advise the taxpayer that their request for audit reconsideration must be made in writing.

    • Refer to IRM 4.19.19.5, Status 90 for more 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 Publication 3498A or the How to Pay Your Taxes page that they received with the report which provides information on payment options. See IRM 21.2.1.50.4 for additional information regarding payment options.

    .
    Taxpayer requests to speak to a manager

    • Make every attempt to resolve the taxpayer’s issue.

    • If taxpayer insists on speaking to the manager, use the Supervisor button on your Aspect phone to route the call

    • 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).

    Taxpayer is calling regarding a Form 3949, (Informant Report Referral).

    • Advise the taxpayer that they are not entitled to receive information regarding this referral because of Disclosure laws.

    The taxpayer is calling regarding the process for requesting an Appeals conference

    • Refer the taxpayer to Publication 3498A.

    • Advise the taxpayer that they must have submitted documentation to the IRS which was not accepted.

    • The taxpayer must have received a 30 day letter, but not a 90 day letter.

    • Advise the taxpayer to submit the request in writing to the campus conducting the examination.

    The taxpayer is calling from a Disaster Zone and the taxpayer self identifies themselves as a disaster victim and there is an -S freeze on the account.

    • Continue to work case as normal unless taxpayer indicates that they are the victim of disaster and require disaster assistance.

    • Accept their self identification statement and process according to existing disaster procedures

    • Secure and update any address and phone information.

    • Update notes on CEAS

    • Refer to IRM 25.16.1.7.9 for more guidance.
    The taxpayer is calling from a Disaster Zone and -O freeze is not on the account.

    • Manually set disaster indicator using procedures in IRM 25.16.1.7.9

    • Secure and update any address and phone information

    • Advise the taxpayer that their examination will be suspended during the disaster period
    The taxpayer is calling from a Disaster Zone and a -O freeze is on the account

    • Secure and update any address and phone information

    • Advise the taxpayer that their examination will be suspended during the disaster period

    • Refer to IRM 25.16.1.7.9 for more guidance.
    The taxpayer is calling to report Identity Theft

    • Check IDRS for a TC971 AC 501 to verify that the identity theft has been recorded.

    • If not present, Advise the taxpayer that they will need to report the identity theft to the proper authorities.

    • Advise them that they will need to contact us when they have received evidence of the following items:
      Authentication of Identity
      Evidence of Identity Theft

    The taxpayer requests to have their refund applied to the proposed balance due

    • Advise the taxpayer to sign the Form 4549 or other applicable waivers and fax or mail in. Self assign case if possible.
    The taxpayer is calling on the status of their refund

    • Research IDRS for TC 846. Check debit indicator; 0 signifies paper check, 9 signifies direct deposit

    • If a partial refund was issued, advise the taxpayer that the frozen refund will be held pending the outcome of the examination.

    • If part of the refund was offset to another account of year, advise the taxpayer of the offset.
    The taxpayer requests to speak with a Spanish Assistor

    • Advise the taxpayer that no Spanish speaking assistor is available and suggest that they call back later with an interpreter or press the correct button to select a Spanish assistor.

4.19.19.6  (01-01-2009)
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 currently working 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.

  6. Notification to examiner of address change made in ENMOD for any case, if the address does not match the CEAS address.

    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  (01-01-2009)
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:

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

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

    3. Impending hardship - after completion of form 911.

    4. Request of Examiner's FAX number.

    5. Explanation of forms the TP received to be completed.

    6. 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:

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

    2. Error was found on report issued.

    3. 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.

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

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

    6. 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  (01-01-2009)
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 cases. This applies to EITC and Discretionary inventories in Wage and Investment only,

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

    1. 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.

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

    3. Close cases where the taxpayer agrees but requires an informational report

    4. 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:

    1. Archived or closed cases (Status 90)

    2. Cases that have ever been in a mail status (Status 54, 55 or 57) or have a CRD on AIMS

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

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

    5. Docketed or non-docketed cases (Status 80-89)

    6. Claims (Source Code 30)

    7. 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 work papers. Once a case has been self assigned, it must be retained by the gaining campus through closing.

  5. Manager and or Coordinator Duties:

    1. 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 2010. Managers and or coordinators will need to review their RGS messages on a regular basis to monitor transactions.

    2. 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  (01-01-2009)
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:

    1. For Wage and Investment, all cases including EITC and Discretionary project codes can be self-assigned at this time. Caution should be used before assigning sensitive cases such as informants or CI initiated inventory.

    2. Examiners should ensure that a physical case file does not exist. Programs such as 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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