21.1.1. Accounts Management and Compliance Services Overview

(1) This IRM provides procedures to help customer service representatives answer telephone inquiries accurately and quickly.

(2) Purpose: Taxpayer Services (TS) and Small Business/Self Employed (SB/SE) Business Operating Divisions (BODs) handle taxpayer contacts by:

1. Providing general tax related information,

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

3. Adjusting taxpayer accounts, when proper.

(3) Audience: The primary users of this IRM are IRS employees in areas who are in contact with taxpayers by telephone, correspondence or in person.

(4) Policy Owner: Director of Accounts Management

(5) Program Owner: Taxpayer Services, Customer Account Services, Accounts Management, Policy and Procedures.

(6) Primary Stakeholders: The responsibilities outlined in this IRM are divided into three subordinate units:

• Customer Assistance, Relationships, and Education (CARE)

• Customer Account Services (CAS)

• Compliance

(7) Program Goals: Program goals for this type of work are to strive to keep integrity, quality and excellence in the service provided to our telephone and face-to-face customers. This is done by achieving a high customer service accuracy rate within each Specialized Product Review Group (SPRG). To continue this, the work performed is continuously monitored and reviewed for 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. CSRs must help taxpayers, practitioners and other third parties, in a manner that warrants the highest degree of public confidence.

(2) The IRS does not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the Service. No taxpayer is to be subjected to discrimination in education programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.

(3) If a taxpayer believes they have been discriminated against based on sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion or age, advise the taxpayer they can forward an email to: *EDI.Civil.Rights.Division@irs.gov or send a written complaint to: Internal Revenue Service, Office of Equity, Diversity and Inclusion, CRU, 1111 Constitution Ave, NW, Room 2413, Washington, DC 20224. To obtain a complaint form online, visit Protecting taxpayer civil rights.

(4) To ensure quality service for our customers, all work performed by CSRs is subject to review. Work is reviewed by:

• Centralized Quality Review System (CQRS)

• Program Analysis System (PAS)

• Centralized Evaluative Review (CER)

• Frontline Managers or their designees.

(5) Managers, or qualified designees, will share evaluative and non-evaluative reviews with CSRs. While sharing the review, managers will provide feedback to identify successes and opportunities for improvement:

1. The feedback must be clear, specific and provide examples or resources that support corrective actions to eliminate a future error, mistake, or defect.

2. CSRs must be open to receiving and applying feedback to improving quality and performance.

3. To ensure understanding of the feedback, the CSR will be given the opportunity to:
   - discuss the feedback and review the resources provided,
   - request more support or technical advice if further clarification is needed, and
   - confirm an understanding of corrective actions that must be taken to eliminate future errors.

(6) Employee must use the Servicewide Electronic Research Program (SERP) resources while working telephone contacts and paper cases to improve quality and performance:

• Internal Revenue Manual (IRM) procedures

• SERP Research Portals

• Technical Communication Documents (TCDs)

• SERP Job Aids

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

• Contact Representative

• Individual Taxpayer Advisory Specialist (ITAS)

• Office Collection Representative (OCR)

• Senior Taxpayer Advisory Specialist (STAS)

• Tax Account Representative (TAR)

• Tax Examiner (TE)

• Tax Law Specialist (TLS)

• Tax Specialist (TS)

• Tax Technician (TT)

• Taxpayer Service Representative (TSR)

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

(3) The duties of a CSR may include, but are not limited to:

• Adjusting tax return accounts

• Answering tax law questions

• Helping taxpayers directly or by transferring to the correct application using the Telephone Transfer Guide

• Preparing substitute returns

• Proposing more assessments

• Securing delinquent returns

• Resolving delinquent accounts

• Responding to correspondence

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

• Making appointments for Taxpayer Assistance Centers (TACs)

• Referring taxpayers to Low Income Tax Clinics (LITCs)

(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

(5) Tax law assistance includes responding to inquiries about:

• If income is taxable

Note: Questions about In Home Health Care (IHHS) or In Home Support Services (IHSS) payments for individuals are considered income calls.

• If the taxpayer is eligible for a tax benefit (taxpayer identification number (TIN)/income requirements, time frame for eligibility, etc.) and

• If an expense (or loss) is deductible.

Note: This includes advising the taxpayer of the correct forms for reporting requirements.

(6) See IRM 21.1.1.3.2, Out of Scope and Limited Service, for information about the services CAS Accounts Management does not provide.

(7) Field Assistance representatives refer to IRM 21.3.4.9, Tax Law Assistance, for overall guidance on responding to tax law inquiries and IRM 21.3.4.9.2.2, Out-of-Scope Tax Law Referrals, to determine if the question is considered in-scope or out-of-scope.

(8) Field Assistance (FA) has implemented the FA Appointment Services in Taxpayer Assistance Centers (TACs). AM employees answer these calls on a designated toll-free line, and schedule appointments only after trying to resolve the issue (if certified or trained) and offering other alternatives (self-help) to the taxpayer. If the taxpayer refuses to have the issue resolved over the phone and would like an appointment, transfer to App 55/56, transfer numbers 1055/1056. See IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN. Also, provide the taxpayer with the toll free number (844-545-5640).

(9) AM employees NOT staffing the TAC appointment line must attempt to resolve the taxpayer’s issue before transferring to App 55/56, transfer numbers 1055/1056.

• Target the taxpayer’s question (determine why the taxpayer is requesting the appointment)

• Authenticate

• Access IDRS, if trained in the topic

• Work the issue (i.e., provide Account Transcripts, address Balance issues, answer questions, etc.)

• If the issue cannot be handled over the phone, offer alternative options, information or services (e.g., IRS.gov), if available

• If taxpayer must go to a TAC for face-to-face help, refer to IRM 21.3.4.2.4.5, Accounts Management Procedures for Appointment Services, for further procedures.

(10) AM does not answer out-of-scope (OOS) tax law questions. Topics listed in the TTG (as well as those listed in Exhibit 21.1.1-1) under extension 3013 and 3014 are OOS tax law topics. Taxpayers must be referred to the self-help options on OOS tax law questions. See Exhibit 21.1.1-2, Out-of-Scope Communications, for further instructions.

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

(2) In preparation for the next call, review the Call Data Display window on the Finesse application. You must provide, in a professional and courteous manner, the following information to each taxpayer, authorized representative, or caller with whom you speak or send correspondence. DO NOT use IRS jargon when communicating (either speaking or corresponding) with the taxpayer.

1. By telephone or face-to-face contact, identify yourself using any variation below:
   - Title (e.g., Mr., Mrs., Ms., Miss), and last name, OR
   - First name and last initial, OR
   - First and last name, OR
   - First initial and last name, AND
   

   Note: For hyphenated or two last names on your ID, use as stated on your federally issued identification badge.

   
   - identification (ID) badge number or if Homeland Security Presidential Directive-12 (HSPD-12/SmartID Card) is issued, use the 10-digit Personal Identification (PID) number.
   

   Note: Speak in a clear tone and control the conversation. Avoid extraneous dialogue. DO NOT comment, discuss, endorse or provide an opinion to topics unrelated to the issue at hand (e.g., topics such as current events, third party tax preparation services, politics, etc.) It is imperative you remain professional and courteous throughout the call. Do not accept collect calls.

2. By written 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/badge number or all 10 digits of your PID if the IRS HSPD-12 (SmartID card) as issued. For more information, follow IRM 21.3.3.3.4, Quality and Timely Responses.

(3) Greet the caller.

1. Promptly greet the caller as outlined in paragraph (2) above. If no one is on the line, first try to ensure the caller can hear you, (e.g., ask if the caller can hear you, repeat name and badge number, etc.). Allow 30 seconds for a response. If no response after 30 seconds, follow the procedures in IRM 21.1.1.8.2 (2), Telephone Troubleshooting Reporting, then disconnect the line and move to the next call.

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

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

(4) Respond to the caller’s opening statement.

1. General and/or Procedural information calls, (i.e. questions about forms, letters, publications, or other procedural topics found in the TTG not requiring account access), do not require authentication. Caution: If general/procedural questions turn into an account inquiry, access the taxpayer’s account, and follow authentication procedures.

2. Account related calls (only), follow IRM 21.1.3.2.3, Required Taxpayer Authentication, and if required, IRM 21.1.3.2.4, Additional Taxpayer Authentication, to prevent unauthorized disclosure of taxpayer information. If unauthorized taxpayer is calling for the taxpayer, inform caller to conference in taxpayer or have taxpayer call back. Follow IRM 21.1.3.20, Oral Statement Authority, for more procedures.

   Exception: See IRM 21.1.3.4 (5)(6)(7), Other Third-Party Inquiries, for relaying non-specific information to any caller.

3. Spanish speaking callers unable to complete authentication or obtain oral disclosure consent need to be transferred to the Spanish gate. Refer to the Telephone Transfer Guide for a list of topics and transfer numbers. See IRM 21.10.1.4.1.11, Definition of Spanish Tax Law and Accounts Calls SPRG, for more information.

(5) Target the caller’s question.

1. Deal with the caller’s feelings, noticeable through tone, voice inflection and rate of speech.

2. Ask questions necessary to determine nature of inquiry.

3. Paraphrase to show comprehension.

Note: Not trained or certified in a topic, always remember to advise the caller they are being transferred, where they are being transferred and role of the function you are transferring them to. (e.g., I will transfer you to the Individual Accounts Department to help answer your question).

(6) Get the necessary facts.

1. Use purpose statement (when proper) to prepare the caller for series of questions.

2. Ask questions pertinent to inquiry.

3. Take notes to remember specific details.

(7) Provide accurate and complete information.

1. Conduct research before providing an accurate response, using supporting documentation (i.e., IRMs, TCDs, IRS publications, IRS forms, etc.) Cover any open issues for which you are trained. If unable to perform research, refer question following proper referral procedures. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, for more information.

2. Explain any procedures and order necessary forms and publications.

(8) Use proper hold procedures.

1. You must place the caller on hold while researching account information not readily available.

2. Provide the reason for placing call on hold, ask the caller for permission and wait for a response.

3. If the caller chooses not to remain on the line, offer written referral using F4442 or e-4442 per IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442.

4. If the caller requests not to be placed on hold, place call on mute. See NOTE below.

5. If the caller requests you to hold, advise the caller hold can be no more than two minutes. If the caller does not return, disconnect the call, and notate on AMS call was terminated.

6. Advise the caller of expected wait time, which must never be longer than five to seven minutes. If no promised wait time, do not keep the caller on hold for more than five minutes without returning to the call.

7. When returning to the caller, always thank them for holding.

8. If necessary to place the caller on hold a second time, thank them, or apologize for the hold and provide an explanation for the additional research. If there are systematic problems or in need of more help that would place the promised wait time in jeopardy, reconnect with the caller, thank them for holding and advise them of more wait time and reasons for the hold.

9. If you return to the caller and there is no response wait 30 seconds before disconnecting and notate on AMS the call ended due to no response when returned from hold.

   Note: Mute must only be used if caller requests not be placed on hold to avoid inadvertent disclosure of PII, tax information or background sounds. Do not unplug the tele-set in place of the mute button.

(9) Confirm the caller has already sent the fax and confirm the IRS fax number they sent it to before placing the caller on hold to retrieve the document. Advise caller of expected wait time, never more than five minutes. Return to caller if wait time is longer.

1. If the caller is not able to send fax immediately, after two attempts, advise caller to call back when they are able to fax the required document(s).

2. If the caller needs to be placed on hold after fax is received, follow procedures above, IRM 21.1.1.4 (8)(f).

(10) If there are multiple taxpayers on a call who need help with account, (e.g., a married couple who filed FS 3, married filing separate returns), allow one account for each taxpayer on the call.

1. Tax Practitioners (including those calling the Practitioner Priority Services (PPS) line) and other third parties, such as monitoring companies and lending institutions, are limited to a total of five clients in a single contact. They are also limited in the number of transcripts received per client. The limit is up to 30 transcripts in total for each of the five clients. Of this 30, up to 10 can be internal IDRS transcripts.

2. For BMF, a treasurer of multiple business entities, trustee of multiple trusts, partner of multiple firms, etc., is also considered one account per call. However, limit service to no more than five taxpayers/TINs during one call, with a limit of 30 transcripts per taxpayer/client. The call must not be disconnected.

(11) If caller requests to speak to a supervisor, follow the instructions below:

1. Advise the caller that you are referring them to your supervisor and ask the caller to hold.

2. Contact your supervisor or appointed designee. Transfer the call to the supervisor or designee per your organization’s procedures. Areas using the Unified Contact Center Enterprise (UCCE), contact your manager for the proper procedures.

3. If your supervisor or designee is not available, advise the caller and secure from the caller the best time and day (request best times for the same day of call and the next business day) for your supervisor/designee to return the call via Form 4442/e-4442, select In-House, per IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442. Advise the caller their call will be returned in two business days, or 24-48 hours. Contact your manager/designee immediately via email and attach pdf print copy of Form 4442 call back request. Notate account via Account Management Services (AMS) advising of the supervisor call back request.

(12) Close the conversation.

1. Verify the caller’s comprehension by asking if they understand the information given (e.g., "Have I answered all your questions?" or, "Do you understand the information I’ve given you today?")

   Note: If it’s clear the caller comprehends the information provided during the call, (e.g., caller repeats the information back to the CSR, says they understand, etc.), it is not necessary to verify the caller’s comprehension.

2. Provide your name and ID number, if not yet provided.

3. Conclude the contact courteously. Thank the caller if they have provided information to help resolve an open issue; apologize if the IRS has made an error. Be sure to disconnect the call.

(13) Any telephone call not finalized by close of business (COB) may become a written referral. Apologize to the caller and explain that more research is needed to answer their question. Offer to prepare a referral and advise the taxpayer of the 30-day time frame for a response. If the taxpayer does not want to wait 30 days for a response, advise the caller to call back, providing the telephone number and the hours of operation. See IRM 21.3.5.2, What Is a Referral, for more instructions. In the event of a building emergency, such as fire alarms, drills or other emergency evacuation, apologize to the taxpayer and request the caller to contact the office later in the day or on the next business day and end the call. All other circumstances must be discussed with your manager.

(14) Use of wrap time should be minimal except in rare instances. CSRs are expected to complete calls (account adjustments, tax related research and writing Account Management Services (AMS) notes) while on the line or on hold with the caller. If the taxpayer does not want to be placed on hold while specific actions are being performed on the account, wrap time must be used to close out notes being made to the account. For more information about completing on-line account calls, see IRM 21.1.3.20 (2), Oral Statement Authority.

(15) For tax law related questions, see your manager or lead. Use IRS communication systems such as Teams and Jabber; refrain from the use of personal cell phones. If real-time help is not available, complete an in-house e-4442 referral per IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442.

(16) To ensure that you provide quality service, when helping callers who visit in person or who call on the telephone with tax law/technical inquiries, you must use the available ITLA Tax Law Categories (TLCs) or the relevant IRMs for account inquiries. Cumulative Authority refers to required topics the remote sites must address. For calls received in remote sites, see Cumulative Authority in the TTG Telephone Transfer Guide.

(17) Using ITLA and taking the actions specified is mandatory on tax law/technical inquiries.

(18) Use the Account Management Services (AMS) or CII case notes, to document outgoing calls and actions taken. Avoid using phrases or wording that would be difficult for the next employee to understand.

(19) When an account related call turns into a tax law/technical inquiry, you must use ITLA.

(20) You can answer questions on taxpayer calls for any tax law application/technical topic you are trained and are certified on, for the current filing season. If you are not certified on that topic, offer the taxpayer a choice to go to IRS.gov or transfer the call to the proper application, using the TTG on SERP. All account issues should be resolved before transferring calls to a Tax Law only application. Advise the caller that you are transferring their call to the area that handles their question (identify the specific area).

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

(22) 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 (if your last name is hyphenated, or you have two last names, use as listed on ID), OR
   - First name and last initial OR
   - first and last name, OR
   - first initial and last name
   AND
   - your ID/badge number, or the last ten digits of your PID Number if the HSPD-12 (SmartID Card) is being used,

2. That you are with the IRS,

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

4. The telephone number to call to request more help.

(23) When you initiate an outgoing phone call, the taxpayer may be reluctant to supply their TIN. Refer to IRM 10.10.3.3.5, Identity Proofing for Communication Skills/Outgoing Calls, for information to provide a taxpayer to ease any concerns they may have and verify the taxpayer’s identity. After you verify the TIN, follow IRM 21.1.3.2.3, Required Taxpayer Authentication.

(24) When making outgoing calls, do not:

1. Leave confidential tax information on a voice mail message or an answering machine message, unless you reasonably believe you have reached the taxpayer’s or representative’s correct answering machine or voice mail. See IRM 10.5.1.6.7.2, Answering Machine or Voicemail, for further information.

2. Provide taxpayers/third parties with the telephone numbers of functional areas,

3. Give the taxpayer or their representative the name or telephone number of any employee (i.e., CSR, manager, analyst, etc.) unless specifically required by an IRM, or

4. Transfer taxpayer/third party calls to functional areas.

(25) Employees’ personal cell phones and other electronic devices (iPads, tablets, etc.) may be brought into the workplace, but are to be used ONLY during breaks and lunchtime, or prior to or after an employee's official tour of duty. Employees should not interrupt their calls and conversations with taxpayers, third parties, and/or other IRS employees to take an incoming call on their personal cell phones. This also includes incoming and outgoing phone media such as text messages and emails. All personal cell phones must be silenced to avoid distractions and disturbances during working hours. Additionally, Microsoft Teams must only be used for work related matters.

(26) When staffing account applications on the toll-free telephone lines, do not immediately ask the taxpayer for a notice or letter number to determine the reason they called, unless required by the IRM. It is not required and increases the amount of time it takes to handle the call. Perform routine account research to obtain notice and letter numbers. Ask the caller to identify the notice or letter if it is unobtainable from account research. The last notice (most recent notice) sent to the taxpayer can be found in the top section of Command Code (CC) TXMOD. Notices sent can also be identified in the "Posted Transaction" section of CC TXMOD in the miscellaneous field of a transaction code (TC) 971 action code (AC) 804. More notice information can be found in the history sections of CC TXMOD. Letter numbers can be found on CC ENMOD.

(1) Accounts Management has specific applications which are staffed to offer interpreter services for customers who do not speak English or Spanish. These customers will typically contact the service via the Multilingual Product Line, 833-553-9895. Assistors staffing applications 1033, 1123, 1135, 1137, and 286, have received an OPI PIN and training for interpreter service access. ONLY assistors who are trained and equipped will use the interpreter service. If you receive a call in a language other than English or Spanish and you are not staffing one of the applications that provide OPI service, refer to the Telephone Transfer Guide. Topics containing the headset symbol are available in languages other than English and Spanish. Click the headset and the transfer application number will be provided. Provide the caller with the Multilingual Product Line number 833-553-9895, before transferring the call.

(2) Assistors staffing OPI applications must verify that the caller is properly routed and requires help in a language other than English or Spanish. After greeting the caller, probe to identify if the caller needs an interpreter.

1. If the language required is other than English or Spanish, connect to the interpreter service.

2. If the caller speaks English or Spanish, refer to the Telephone Transfer Guide for a list of topics and transfer numbers to which the customer can be referred.

3. If you cannot identify the language needed, call the interpreter service and ask the operator for help.

(3) The IRS/OPI contract allows the disclosure of tax information to the OPI Interpreter. The assistor must limit disclosure to only that information which is necessary to resolve the issue. The interpreters are not employees of the IRS so communicate with them exactly as you would communicate with the taxpayer. To use the OPI services, take the following steps:

1. To conference a call from the Soft Phone - Press Consult to initiate a consult or conference call.

2. A pad dialog box will display.

3. Choose the interpreter’s toll-free number listed in the contacts or enter 888-563-1155.

4. Click consult (the caller will be placed on hold and you will connected to the number dialed.

5. When prompted, enter your PIN (xxxx-xxxxx) this is a unique personal PIN for each employee. PINs have been distributed to site management. If an employee does not have a PIN, management or local SA must contact the OPI coordinator to have one assigned, usually within 1 business day.

6. Select language.

(4) An interpreter will be connected to the call if available. If an interpreter for the requested language is not available on the first try, don’t wait for an interpreter to become available; advise the taxpayer to call back.

(5) Brief the interpreter. Summarize what you wish to accomplish and give any special instructions. Click conference to bring in the taxpayer.

(6) The OPI Interpreter is there to help you in communication with the LEP taxpayer regardless of the individual’s preferred language by removing the language barrier between you the caller.

• Interpreters are trained to speak in the “first person.” Conduct the conversation as if you are communicating with an English-speaking taxpayer, in the first person.

  Example: Address the interpreter: "I need you to provide me your tax forms." Do NOT address the interpreter: "I need you to tell the taxpayer to provide their tax forms."

• Speak in short sentences and ask the non-English speaker to do the same. Over-the-phone interpreting is done consecutively; thus the call is most effective with concise sentences.

• Pause at the end of a complete thought to allow for interpretation.

• Avoid compound questions. Asking a single question at a time will help avoid misunderstandings and set a good rhythm.

• If you sense the LEP customer does not understand, rephrase the question in a different manner.

• Avoid using acronyms.

(7) Offer the OPI Customer Satisfaction Survey to all taxpayers who receive OPI service in one of the languages listed below:

• Spanish

• Haitian Creole

• Russian

• Portuguese

• Arabic

• Vietnamese

• French

• Korean

• Somali

• Mandarin

(8) When transferring an LEP taxpayer, ensure the taxpayer and interpreter disconnect at the end of the call. When the caller disconnects, you will automatically move to "available" status and capture the next call. If the system does not place you in available status and the line is still open, make the following statement: "The call is complete, and you may hang up now." After the statement, press the Release key.

(9) All IRS employees who use the OPI service can provide feedback about the service by completing Form 14162, OPI Service Feedback, and submitting it by e-mail to the address on the form.

(10) OPI Assistors Staffing NON-OPI Applications - If you have an OPI PIN but are staffing a non-OPI application, and the caller needs an interpreter for a language other than English or Spanish, transfer the caller to the correct OPI application according to the Telephone Transfer Guide.

(11) Assistors Who Do Not Staff OPI Applications - Not all assistors are assigned to staff OPI applications and will use OPI services. Assistors who are not staffing an OPI application provide help in English and Spanish only. If an LEP taxpayer calls with their own interpreter and completes disclosure authentication, don’t transfer them to an OPI application unless requested by the caller. See IRM 21.1.3.4, Other Third-Party Inquiries. Transfer requests for languages other than English or Spanish following the Telephone Transfer Guide, which includes a list of topics and transfer numbers, identified by the headset icon, to which the taxpayer can be referred. If the taxpayer speaks Spanish, refer the caller to the proper Spanish application per the TTG.

(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.

(1) The information on e-Service products is now found in IRM 21.2.1.53, e-Services.

(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 announcement that says, "Your call may be monitored or recorded for quality purposes."

(3) The system is 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, voice processing personal identification number (VPIN), personal identification number (PIN), or any other TIN.

(6) The system stores data by employees' standard employee identifier (SEID) for a maximum of 45 days. For Infrastructure Upgrade Project (IUP) sites, an Agent Number is used.

(7) There is a procedure, within the system, to disable the recording if a caller says they do not wish to be recorded. Use the Verint Agent Initiated Monitoring icon on the start task bar and select Stop Monitoring to stop recording if the taxpayer requests not to be recorded.

(8) If the caller also asks to record the conversation or the CSR becomes aware of being recorded without being asked, advise the caller they may not record the call. Advise the caller they may request a copy of the call under the Freedom of Information Act (FOIA) and Field Collection Action. See IRM 21.1.3.17.3, Taxpayer Request to Tape Record Conversation. Advise the caller this request must be in writing and contain the date, name and ID/badge number of the CSR, and the approximate time of the call. Also, for the 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 (5), Freedom of Information Act (FOIA), for FOIA recording requests. Conversations from penal institutions should be courteously terminated. Advise the caller they may submit written correspondence or designate an authorized third party to call the IRS on their behalf. See IRM 21.1.3.17.3 (2), Taxpayer Request to Tape Record Conversation.

(1) The Customer Satisfaction Survey (CSS) allows the IRS to systemically collect and review satisfaction data from our customers. We solicit feedback from our customers to capture information about the service we provide. The IRS has contracted with outside vendors to receive, compile and report data from the survey. A relatively small number of telephone calls are randomly selected daily to complete the survey.

(2) When the call is selected for the CSS, you will be notified by a display on the IUP display screen.

(3) You will complete the call as usual. However, if the call needs to be transferred to another number or application, do not notify the caller, or offer the survey.

(4) After the call is complete, you will read the following script exactly as written: "This call has been randomly selected for an anonymous IRS improvement survey. It will take under eight minutes. Would you be willing to participate in the survey?".

(5) If the caller declines to participate, thank them and terminate the call. However, if the caller asks questions about the survey, read the following as written:

(6) If the caller agrees to take the survey, thank the caller, and ask them to please wait until the call is transferred. Take the following steps to transfer the call as proper for the telephone system:

• Do not place the caller on hold.

• Transfer the call to the four-digit number, 5001.

• Do not wait for the extension to pick up or for further instructions.

(7) Since any CSR may be notified occasionally for a CSS attempt, always have a copy of script readily available.

(1) The following lists of out-of-scope topics and forms apply to both toll-free and non-toll free calls. Toll-free assistors see IRM 21.1.1.3 (5) - (7), Customer Service Representative (CSR) Duties.

(1) The information in this exhibit is for all assistors not receiving calls in the Default Screener application, who have determined that the caller’s question is about an OOS Tax law topic as stated in IRM 21.1.1.3 (6), Customer Service Duties. The caller must be referred to the web site for information as OOS tax law questions are not to be answered or implied. Information provided to the caller must be limited to the resources available and basic directions for locating the information.

(2) Initial response to the inquiry (or similar statement): "Thank you for calling us today about (paraphrase taxpayer’s question). I’m sorry, but we do not provide live help on this topic. However, I can provide you resources available to help you."

(3) Advise the taxpayer that the following resources are available (other proper resources may be provided):

• www.irs.gov - Click on Help at the top of the page and select the proper option.

• Publications can be accessed through the Forms and Instructions tab. Some examples are:

• Pub 17, Your Federal Income Tax for Individuals

• Pub 583, Starting a Business and Keeping Records

• Pub 15, (Circular E), Employer’s Tax Guide

• Pub 510, Excise Tax

• Pub 559, Survivors, Executors and Administrators

• Circular 230 for Tax Professionals

• Access the Interactive Tax Assistant by entering "ITA" in the search box

(4) If the caller seems resistant to using the available resources, the assistor may remind the caller that IRS.gov has easy to use tools to help answer tax questions such as the Interactive Tax Assistant designed to help find answers to tax questions quickly and easily. They can also enter their topic or question in the search box on the website.

(5) For taxpayers who do not have internet access and would prefer to order forms and publications by phone, see IRM 21.3.6.4.1, Ordering Forms and Publications.

(6) Close the call.

(7) More information for assistors:

(8) Where do I look on the internet? When you first enter the website at www.irs.gov, a search box is available at the top right-hand side. Enter your topic in the search box and click on the magnifying glass. Several options in the main body of text to help narrow your search are provided. On the home page, there are several tabs available to help you in your research (Make a Payment, Get Your Refund Status, Get Answers to Your Tax Questions, etc.).