Part 21. Customer Account Services
Chapter 3. Taxpayer Contacts
Section 5. Taxpayer Inquiry Referrals Form 4442
21.3.5 Taxpayer Inquiry Referrals Form 4442
Manual Transmittal
August 28, 2024
Purpose
(1) This transmits a revised IRM 21.3.5, Taxpayer Contacts, Taxpayer Inquiry Referrals Form 4442.
Material Changes
(1) IRM 21.3.5.1.4, added new subsection Program Management and Review.
(2) IRM 21.3.5.1.5, moved Program Effectiveness to new subsection IRM 21.3.5.1.4 and updated program control guidelines.
(3) IRM 21.3.5.4.2, revised paragraph 6 to clarify referral category and IRM reference requirement per SERP feedback 15585. Added how to tell when clerical or holding number per SERP feedback 19922. IPU 24U0774 issued 06-17-2024.
(4) IRM 21.3.5.4.2, revised paragraph 5 to clarify erroneous referrals and link to SERP Form 4442 Erroneous Referral Coordinators listing.
(5) IRM 21.3.5.4.2.1.1.1, added to table when open assigned control and timeframe has been exceeded, what actions to take.
(6) IRM 21.3.5.4.2.2, added missing referral category TWRA. IPU 23U1095 issued 11-16-2023.
(7) IRM 21.3.5.4.2.3, added exception to create referral as in-house when issue is credit transfer per SERP feedback 19172. Added hours of operation per SERP feedback 20375. IPU 24U0774 issued 06-17-2024.
(8) IRM 21.3.5.4.2.3, added Alaska and Hawaii follow Pacific time.
(9) IRM 21.3.5.4.3, added paragraph for IRM directed 4442s created by Puerto Rico are referred to Brookhaven campus when IRM directed to route to AM paper function within your directorate. Revised paragraph (6) due to site realignments. IPU 23U1095 issued 11-16-2023.
(10) IRM 21.3.5.4.3, added Puerto Rico to BMF referrals routing to Cincinnati. Added exception when IDRS number starts with 11, to use Manager Address and not Home Address per SERP feedback 14396. IPU 23U1139 issued 11-30-2023.
(11) IRM 21.3.5.4.3, added exception -A freeze and Merge Request referrals are worked at the Puerto Rico campus. IPU 24U0890 issued 08-01-2024.
(12) IRM 21.3.5.4.6.1, added use of Form e-911 to route referrals to TAS electronically.
(13) Editorial changes were made throughout the IRM for clarity. Reviewed and updated plain language, gender neutral language, grammar, web addresses, IRM references, and legal references. This also includes changing organization title from Wage & Investment to Taxpayer Services where applicable.
Effect on Other Documents
IRM 21.3.5, Taxpayer Contacts, Taxpayer Inquiry Referrals Form 4442, dated August 31, 2023 (effective October 2, 2023) is superseded. The following IRM Procedural Updates (IPU) have been incorporated into this IRM: 23U1095 effective 11-16-2023, 23U1139 effective 11-30-2023, 24U0774 effective 06-17-2024, and 24U0890 effective 08-01-2024.
Audience
All employees performing account work.
Effective Date
(10-01-2024)
Lucinda Comegys
Director, Accounts Management
Taxpayer Services
Program Scope and Objectives
(1) Purpose: This IRM covers the referral of taxpayer inquiries that cannot be resolved during initial contact. This section covers written referrals documented on Form 4442, Inquiry Referral, or Electronic Form 4442 (e-4442).
(2) Audience: The primary users of this IRM are all employees in Business Operating Divisions (BODs) who are in contact with taxpayers by telephone, correspondence or in person.
(3) Policy Owner: The Director of Accounts Management is the policy owner of this IRM.
(4) Program Owner: Accounts Management Policy and Program Management (PPM) (IMF) Individual Adjustments (IA) is the program owner of this IRM.
(5) Primary Stakeholders: The primary stakeholders Accounts Management PPM collaborates with:
Small Business / Self Employed (SB/SE) Service Centers, Compliance
Taxpayer Services (TS), Submission Processing (SP)
TS Customer Assistance-Relationship and Education (CARE)
TS Return Integrity and Verification Operations (RIVO)
Criminal Investigations (CI)
(6) Program Goals: Program goals for this type of work are:
Achieve a high customer accuracy rate for phone calls and paper adjustments requiring Form 4442 referrals
Efficient preparation of Form 4442 referral related to account issues
Continuous assessment for program vulnerabilities and opportunities for improvement
Effective communication with customers
Background
(1) Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls, process claims, and other internal adjustment requests. Telephone inquiries and account corrections should be resolved while the customer is on the telephone when possible. If necessary to prepare a referral, sites must ensure that referrals are limited to requirements outlined in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.
Authority
(1) Refer to IRM 1.2.1.13, Policy Statements for Customer Account Services Activities.
(2) The authorities for this IRM include:
Policy Statement 21-1, Service Commitment to Taxpayers Service Program
Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority
Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence
Policy Statement 21-4, One-stop service defined
Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts
Roles and Responsibilities
(1) The Taxpayer Services Commissioner oversees all policy related to this IRM, which is published on an annual basis.
(2) The Accounts Management Director oversees the instructions to the employees contained in the IRM content.
(3) Accounts Management Policy and Program Management (PPM) (IMF) Individual Adjustments (IA) Tax Analyst(s) oversees the content in this IRM and acts as a point of contact for all Accounts Management sites.
(4) Managers and leads ensure compliance with the guidance and procedures in this IRM for Form 4442 referrals are reviewed and resolved timely.
(5) Employees prepare Form 4442 referral requests following procedures in this IRM.
Program Management and Review
(1) Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory, and aged listings, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, from the Control-D/Web Access server, which has a login program control.
(2) Program Effectiveness: Program Effectiveness is measured and controlled through:
Managerial reviews
Quality reviews
Quarterly Accounts Management Policy and Program Management (PPM) (IMF) Individual Adjustments (IA) Tax Analysts review
Program Controls
(1) Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.
Acronyms
(1) For a comprehensive listing of the IRS acronyms, refer to the Acronym Database.
(2) Some of the acronyms used in this IRM are:
Acronym | Definition |
|---|---|
AMS | Account Management Services |
BMF | Business Master File |
CFOL | Corporate Files On-Line |
CII | Correspondence Imaging Inventory |
COB | Close of Business |
CSCO | Compliance Service Collection Operation |
DDIA | Direct Debit Installment Agreement |
EEFax | Enterprise Electronic Fax |
ID | Identity |
IDRS | Integrated Data Retrieval System |
IMF | Individual Master File |
IRM | Internal Revenue Manual |
ITLA | Interactive Tax Law Assistant |
MFT | Master File Tax |
Portable Document Format | |
RIVO | Return Integrity and Verification Operations |
SERP | Servicewide Electronic Research Program |
TAC | Taxpayer Assistance Center |
TAS | Taxpayer Advocate Service |
TIN | Taxpayer Identification Number |
TOD | Tour of Duty |
TS | Taxpayer Services |
Related Resources
(1) Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.
(2) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights, on IRS.gov.
What is a Referral?
(1) A written/electronic referral is initiated (in limited instances) when a taxpayer inquiry cannot be resolved:
While the taxpayer is still on the telephone
In the Taxpayer Assistance Center (TAC)
By the close of business/or the end of your tour of duty (TOD) on the day contact is made
Note: Do not advise the caller the reason for the referral is the end of your TOD. Apologize to the caller and explain that additional research is needed to answer their question. Offer to prepare a referral and advise the taxpayer of the 30-day timeframe for a response. If the taxpayer does not want to wait the 30-days, suggest they call back and provide the hours of operation.
(2) The initial contact may be received in person or by telephone.
Note: See IRM 21.3.5.4.2.1, e-4442 Electronic Transmission, for information and requirements to use e-4442 application on Account Management Services (AMS).
(3) A written/electronic referral is initiated onForm 4442, Inquiry Referral, or electronic 4442 (e-4442).
(4) Most referrals are account referrals. These referrals are either:
Kept in the office where they are initiated
Sent to another office/campus/function due to a specific IRM reference
(5) A correct referral has several steps:
Identify the taxpayer’s issue by listening to the taxpayer and asking probing questions.
Determine the action needed to resolve the issue, research Integrated Data Retrieval System (IDRS) and appropriate reference material.
Determine if you are authorized to complete the action. If you are not authorized, determine what function is authorized.
Take appropriate action.
Note: Unless directed by a specific IRM other than IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, do not prepare a referral (Form 4442) if the taxpayer is calling only to check on the status of their refund/claim and does not provide additional information to assist in resolving the case. If you have access to Account Management Services (AMS), add an issue. If you do not have access to AMS, input history item on IDRS. It is not required to input a remark on both systems.
What is Not a Referral
(1) An inquiry resolved on-line or by the end of your tour of duty (TOD) is not a referral.
(2) A fax from a taxpayer or any written correspondence, whether it is an initial inquiry or related to an existing case, is not a referral.
(3) Providing the taxpayer with a telephone number or directing them to a Taxpayer Assistance Center (TAC) is not a written referral (as defined in this IRM section).
Reminder: Never provide the taxpayer with a telephone or fax number marked for "internal use only".
(4) An informant call is not considered a referral.
(5) If a taxpayer indicates they have information concerning an Abusive Tax Shelter, provide the taxpayer with the number of the Abusive Tax Shelter Hotline, 1-866-775-7474.
Referral Research
(1) Perform complete research prior to making a referral. Use the appropriate reference material; (IRMs, publications, tax packages/forms, Job Aids, Interactive Tax Law Assistant (ITLA), Integrated Data Retrieval System (IDRS), Correspondence Imaging Inventory (CII)), for current or previously worked related issue(s) and the e-4442 application on Account Management Services (AMS) to resolve inquiries.
(2) Use the Servicewide Electronic Research Program (SERP) to research on-line. SERP provides on-line access to:
IRMs
Document 6209
Tax law publications
Tax forms
Lexis-Nexis
IRM updates
Alerts
Telephone and fax numbers
Other related resources
Referral Procedures
(1) Inform the taxpayer a referral has been completed in response to their inquiry and always provide the taxpayer with an expected response time. Use the time frame listed in the specific IRM requiring the referral. If a time frame is not listed, tell the taxpayer they will hear from us within 30 calendar days. Stress to the taxpayer that we make every effort to respond as quickly as possible.
Note: See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, to determine if the inquiry meets Taxpayer Advocate Criteria. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for additional information.
When to Prepare a Referral
(1) Prepare a referral in the following circumstances:
You are not trained to perform the needed resolution.
A subject specific IRM section directs you to prepare Form 4442/e-4442, Inquiry Referral. See Exhibit 21.3.5-1, Referral IRM Research List, for a list of possible referrals with IRM references.
Note: The subject specific IRM is the controlling IRM for the topic.
Example: IRM 21.4.1, Refund Research, is the subject specific IRM for Refund Inquiry. No other IRM can override procedures concerning refund inquiry.
An open control prevents you from taking action and is not for a CII case or you do not have access to CII. See IRM 3.13.5.87, Integrated Data Retrieval System (IDRS) Office Identifiers, to determine where the open control is located. Unless directed by the subject specific IRM, an unassigned control may be placed in B status to take the necessary actions. Once actions are taken, restore the unassigned control back to its original status.
Note: If a fax number is not provided in the IRM section requiring the referral, use Form 4442 Referral Fax Numbers on SERP under the Who/Where page for a listing of fax numbers by site and function.
Reminder: Access to CII in a research role (view only) is available for all AM and TAC employees. You must access CII every 45 days to remain active. Loss of access should not be used as the reason for creating a referral.
(2) If the open control is for a CII case, you have access to CII and the taxpayer provides additional information to assist in resolution of the case or the timeframe for working the case has passed, do not initiate a referral. Add the information to the CII case as a Case Note. Refer to IRM 21.5.1.5, Correspondence Imaging Inventory (CII) Procedures, for more information.
(3) See IRM 21.5.2.3(5), Adjustment Guidelines - Research, for additional information about open controls.
How to Prepare a Referral
(1) All referrals are prepared in Account Management Services (AMS) if you have AMS access, and the question is an account inquiry.
(2) A complete Form 4442/e−4442 Inquiry Referral, must have the following entries:
Box 1, Employee's Name
Box 2, ID Number
Box 3, Received Date and Time
Box 4, Location
Box 5, Referring To
Box 6, Date and Time
Box 7, Manager's Signature
Box 8, Taxpayer's Name on Return
Box 9, TIN
Box 13, Current Address
Box 15, Form(s) (IMF optional)
Box 16, Plan/Report # (MFT)
Box 17, Tax Period
Box 18, Processing Campus (IMF optional)
Box 19, Date Filed IMF optional
Box 21, Refund/Balance Due
Box 22, Caller (Caller’s name)
Box 24, Taxpayer's Telephone Number(s)
Part III Section B, Taxpayer Inquiry/Proposed Resolution
Note: Boxes 1 through 13 are filled in automatically when using e-4442.
Reminder: Entries in the remaining fields are required as appropriate.
Note: AMS e-4442 does not show box numbers when creating a referral, but the same information/entries are required on both Form 4442 and e-4442.
(3) Include in Part III, Section B, Taxpayer Inquiry/Proposed Resolution, the IRM reference directing the referral, the reason you are making the referral, a complete description of the taxpayer’s issue, and the time frame provided to the taxpayer. When a subject specific controlling IRM for the referral is not located and referring to an open control on a non-CII case, include the IDRS number of the employee assigned the open control.
Caution: Do not refer to a clerical unit or holding number. Clerical assignee numbers represent workflow designations rather than individual employees. These non-employee assignee numbers are frequently distinguished by zeros in the last five digits of the employee number; however, numbers other than zero may also be used. Lists of these numbers are provided in either campus IDRS bulletins or the IDRS MESSG file.
Caution: Include only the facts required to resolve the taxpayer’s issue. Do not include personal opinions.
Note: See IRM 21.3.5.4.1, When to Prepare a Referral, and IRM 21.5.2.3, Adjustment Guidelines – Research, for reasons for making referrals.
(4) Always include your full name in box 1 and your employee identification number (or your IDRS number) in block 2 on a paper referral. When the required information is automatically generated by AMS, it is not necessary to reinput the information in the required field.
Note: If you have access to Integrated Data Retrieval System (IDRS), you must use your IDRS number.
(5) Form 4442, Inquiry Referral, requires review by the manager, referral coordinator, or designated lead.
Reminder: Erroneous referrals (e.g., misrouted, incomplete or missing information) are rejected by the receiving office through the Form 4442 Erroneous Referral Coordinators, back to the originators site.
(6) The e-4442 application contains a drop-down menu for IRM required referrals. When you pick a referral type from this menu an IRM reference will automatically post to the Form 4442. Always verify the IRM reference on the referral is correct for the reason you are initiating the referral. When selecting "Other (write-in)" as the category for an IRM-Directed Referral, you must manually input the IRM reference on the form.
(7) Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for additional requirements if referring a case meeting TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.
e-4442 Electronic Transmission
(1) Use the Electronic Form 4442 (e-4442) application to prepare, electronically route, review, and work Form 4442 referral inventory.
Preparing an e-4442/4442
(1) Research Account Management Services (AMS) to determine if a duplicate referral already exists on the system. The system does not allow the creation of a second referral if one already exists on the system which was created in the past seven (7) calendar days and meets all the following criteria:
Taxpayer Identification Number (TIN)
Master File Tax (MFT)
Tax Period
Function
Issue
Site
(2) To create a referral on AMS under Tools, select Forms, select e-4442 from the drop down, then select/add an issue. The e-4442 will populate many of the Form 4442 fields for you. You must manually complete all required fields that are not populated by e-4442.
(3) Route e-4442s to one of three inventory queues listed below.
Personal Inventory - Referrals resolved by the close of business (COB). Items in personal inventory move automatically to the manager’s review folder if they are not resolved. Once reviewed and accepted by the manager, inventory items are directed to the In-House inventory by the manager.
In-House Inventory - Referrals prepared when IDRS/AMS/Computer Files On-Line (CFOL) are down, complex issue, lack of training, supervisor/lead call back, or additional research needed.
Example: You receive a call on a complex issue that you have not received training on. You prepare and route an e−4442 to the in−house inventory.
Note: Do not use "Other (write-in)" as the category for an In-House Referral.
IRM-Directed Referral Inventory - Referrals written per instructions in an IRM. See Exhibit 21.3.5-1, Referral IRM Research List, for a listing of IRM-directed referrals. Research the subject specific IRM reference to determine if your issues meet the referral criteria and to determine how to route the referral.
Example: You are waiting on a fax from a taxpayer, and you expect to close the case by COB, prepare and route the e-4442 to your personal inventory using "Required Systems Unavailable" as the reason for the referral. If time and phone schedules permit, return the call the same day when required systems become available. The referral converts to an in-house referral if not resolved by COB.
Example: You receive a refund inquiry on an account with an injured spouse claim. You prepare and route an e−4442 to the IRM-directed referral inventory per the procedures in IRM 21.4.6.5.2, Injured Spouse Inquiries.
Example: You receive an inquiry about the status of an amended claim. The account has a -A freeze, the timeframe has expired, and there is no open control on IDRS. You would select IRM and -A freeze as the reason for the referral.
(4) Use the drop-down menus to route IRM-directed referrals to the appropriate function, site, and to direct In-House referrals to the correct queue.
Note: Use "Other (write-in)" as the category for an IRM-Directed Referral only when the category is not available in the drop-down menu.
(5) Fax IRM-directed referrals to an area that does not have AMS access. The e-4442 application allows you to print the referral instead of transmitting electronically. If a fax number is not provided in the IRM section requiring the referral, use Form 4442 Referral Fax Numbers on SERP under the Who/Where page for a listing of fax numbers by site and function.
Caution: For non-AM employees, since a request for a change/reinstatement of a Direct Debit Installment Agreement (DDIA) must be received by Compliance Service Collection Operation (CSCO) a minimum of 10 business days before the payment date, all Forms 4442 sent for issues relating to a DDIA are reviewed by the manager or manager's designee within 24 hours. See IRM 5.19.1.6.4.13.2, Taxpayer Problems with DDIA. Forms 4442 are rejected from CSCO if not received timely.
(6) Manager or manager’s designee must review referrals within three (3) business days from the date the referral was initially created or resubmitted for review. The reviewer must verify all required data elements are present. The referral must contain an explanation, timeframe, and IRM reference.
Reminder: Do not submit a referral for missing command codes, or loss of access to CII. If a case is open on CII see IRM 21.3.5.4.1(2), When to Prepare a Referral.
Caution: Erroneous referrals will be rejected by the receiving office back to the originator.
(7) The initiating employees must take action on rejected referrals within two (2) business days of the case being rejected.
Pre-existing Form 4442/e-4442
(1) If an e-4442, Inquiry Referral, already exists on Account Management Services (AMS), review the history and leave notes (on the notes tab) to assist in resolving the case when the case meets any of the criteria listed below:
Assigned
Requires additional research
IRM required inventory of another function or site
(2) Refer to the table below when receiving a call concerning an account inquiry with a pre-existing Form 4442/e-4442.
If... | And... | Then... |
|---|---|---|
(1) There is an open control on Integrated Data Retrieval System (IDRS) | It has not yet been assigned | Explain to the caller that their inquiry has been received but the case has not been assigned to an assistor. The caller can expect contact within 30-days from the date of receipt. |
(2) There is an open control on IDRS | It has been assigned | Explain to the caller that they can expect contact within 30-days of the received date. |
(3) There is an open assigned control on IDRS | The normal processing timeframe has expired | Determine if the case meets Taxpayer Advocate Service (TAS) criteria, as outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. |
(4) There is an open assigned control on IDRS | the normal processing timeframe has expired AND it does not meet referral criteria to TAS |
Caution: Do NOT generate another 4442/e4442, suggest they call back to check the status, or provide any expected timeframe of resolution |
(5) There is a closed control on IDRS | Action was taken to cause issuance of a notice or letter | The caller should be advised to expect correspondence within two weeks of the closing date. Never send a referral to an assistor after a case has been closed. |
Reminder: Always leave a case note on the e-4442 when the taxpayer makes a subsequent contact if the case is open.
(3) Work and close the case on-line if the case meets all the following criteria:
Open
Unassigned
In an in-house inventory queue
You can resolve and close the case immediately
Note: Leave a case note explaining the action taken to resolve issue.
Example: See the table below for examples of when this may occur.
If referral was created due to | And | Then |
|---|---|---|
IDRS being down | IDRS is now available | Resolve and close the case. |
Lack of training | Trained employee receives the subsequent contact | Resolve and close the case. |
Additional research needed | Information available to employee receiving subsequent contact | Resolve and close the case. |
Complex Issue | Employee receiving subsequent contact able to resolve immediately on–line | Resolve and close the case. |
Controlling Referrals
(1) Control all referrals on Integrated Data Retrieval System (IDRS). Use activity code "4442XX." The XX represents the campus/office/file location code of the site where the referral will be worked. When creating an e-4442, Inquiry Referral, the system should automatically generate the Control and Activity Code.
Use case status code "A" if you are preparing a referral and will work it as a personal referral. If you are preparing an e-4442, the control automatically generates.
Use case status code "B" if you are preparing a paper referral to be placed in an In-House Inventory. When creating an e-4442, the system automatically generates to case status code "B" for In-House Inventory. When an employee selects next case from the e-4442 system (In-House or IRM required), the case will reassign to the selecting employee in case status code "A".
Reminder: Ensure employees are accurately profiled to receive and work e-4442 inventory.
Use case status code "C" if you are preparing a paper referral and the IRM specifies you are to send it to another office/campus/function or closing a case. When creating an e-4442, the system controls the case-to-case status code "B" and assign case to the receiving site’s generic number. When closing a case on the e-4442 system, the system automatically closes the control on IDRS.
Note: If the reviewer of the e-4442 determines the form is in error, the reviewer must manually update the case status code and category code. These same procedures apply to e-4442s in the case worker's personal inventory and not closed by close of business (COB).
(2) Use the following category codes to identify referrals as appropriate:
TWRA-Telephone generated Written Referrals (ACA)
TWRR-Telephone generated Written Referrals (Refund).
TWRC-Telephone generated Written Referral (Collections).
TWRO-Telephone generated Written Referrals (Other).
MISC - Use this code anytime you are referring a paper Form 4442 to another office/campus/location. If the case is in inventory, you must manually change the category code to "MISC" and close the control base before referring the paper case. If the case is prepared and being referred to another office/campus/location while on the phone (not going into site inventory), use category code "MISC" and case status code "C". Cases meeting e-4442 criteria are automatically assigned to category code "TWRO" and case status code "B" when electronically sending to another site.
Note: Use the above category codes to identify referrals. Do not use them with unsolicited correspondence.
Required Systems Unavailable
(1) When access to systems (e.g., IDRS, CFOL, SERP, etc.) required to resolve a telephone inquiry are unavailable, take the following actions:
Exception: If Interactive Tax Law Assistant (ITLA) is unavailable you must perform complete research using the appropriate reference material. Use the Servicewide Electronic Research Program (SERP) for on-line access to IRMs, publications, tax packages/forms, Job Aids, IRM updates, Alerts, telephone and fax number and other resources instead of creating a tax law referral.
Reminder: In general, loss of a command code falling off your profile or loss of CII access should not be used as the reason for a referral. You must access CII every 45 days. See IRM 21.5.1.5, Correspondence Imaging Inventory (CII) Procedures, for more information.
Advise the caller that, at this time, the systems required for you to assist them are unavailable. Apologize for the inconvenience.
Note: Answer any general questions and remind taxpayers of the self-help methods available at IRS.gov.
Provide the hours of operation which are Monday through Friday, 7:00 a.m. to 7:00 p.m., local time, with the exception of Puerto Rico which is 8:00 a.m. to 8:00 p.m., local time, and Alaska and Hawaii who follow Pacific Time.
Suggest to the caller that they try calling back at a later time. If the caller agrees, do not prepare a referral.
(2) If the caller prefers that we return their call, take the following actions:
Complete Form 4442/e-4442.
Advise caller that we will contact them within 30-days.
Reminder: Be sure to accurately document the contact’s name, telephone number(s) and the best time to call.
Place the referral in your personal inventory queue. If time and phone schedules permit, return the call the same day when required systems become available. The referral converts to an in-house referral if not resolved by COB.
Exception: If referral is for credit transfer issue, select in-house referral instead of personal.
(3) CSRs using screen reader adaptive software who receive an electronic fax in a format the software will not read, should contact their manager. If the manager is not available, prepare an In-House e-4442 referral with “Technical Issues” as the reason. Advise the caller the fax cannot be read due to technical issues and the caller will receive a call back within the specified timeframe for the issue. Do not transfer the caller to your agent group.
How to Transmit/Route Referrals to Another Office/Function
(1) Transmit referrals electronically through the e-4442 application or faxed/hand carried to the referral point within four (4) days.
Reminder: Use of eFax, when available, is used in lieu of manual faxing.
Form 4442 Referral Fax Numbers are available on SERP under the Who/Where page.
(2) Never transmit/route a referral to a functional area unless directed by the IRM.
(3) If you are unable to determine where an employee is located, refer to the IUUD:IDRS UNIT & USR DATABASE and Discovery Directory.
Exception: When the IDRS unit number begins with "11", use the Manager Address and not the Home Campus address to prevent misrouted and/or erroneous referrals.
(4) When faxing Form 4442, Inquiry Referral, you must use the fax number provided in the IRM if one is available. If a fax number is not available, refer to the fax number for the appropriate function shown on the Form 4442 Referral Fax Numbers on the SERP Who/Where page.
Note: Do not use the Form 4442 Erroneous Referral Coordinators list. Only erroneous referrals are faxed to the coordinator.
Note: If a fax number is not working, elevate to your local Planning & Analysis (P&A) so any system issues may be identified and resolved, or a correct number can be provided.
(5) Most IMF IRM-directed 4442s created by Puerto Rico are referred to the Brookhaven Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.
Exception: -A freeze and Merge Request referrals are worked at the Puerto Rico campus.
(6) Routing of IMF Form 4442 referrals, involving BMF campuses and remote BMF sites:
All IMF IRM-directed 4442s created by Cincinnati and Buffalo are referred to the Fresno Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.
All IMF IRM-directed 4442s created by Ogden and Oakland are referred to the Kansas City Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.
(7) Routing of BMF Form 4442 referrals, involving IMF campuses, when the IRM requiring the referral directs the referral be routed to the campus AM paper function within your directorate:
All BMF, IRM-directed Form 4442 referrals, created by the Andover, Atlanta, Brookhaven, Memphis and Puerto Rico Directorates, are routed to the Cincinnati Campus.
All BMF, IRM-directed Form 4442 referrals, created by the Austin, Fresno, Kansas City and Philadelphia Directorates, are routed to the Ogden Campus.
Other Referrals
(1) Follow the procedures in this section to make referrals to Taxpayer Assistance Centers (TAC), media contacts, other IRS functions, and government agencies.
Directing Taxpayers to Taxpayer Assistance Centers (TAC)
(1) Before directing taxpayers to a TAC, verify what type of services they are requesting. Advise taxpayers that you can usually provide the same level of service over the phone. For additional information on TAC criteria, see IRM 21.3.4.2, Standard Services in a Taxpayer Assistance Center (TAC). Make every attempt to resolve the issue and provide information on the alternative services available on IRS.gov, if appropriate. (To see a list of alternative options on IRS.gov, click on Help at the top of the page.)
Note: When access to systems (e.g., IDRS, CFOL, SERP) is required to resolve the issue but is unavailable due to dead cycles and/or end of year updates, do not refer taxpayers to a TAC office for resolution. TAC offices are also experiencing the same system failures and are unable to provide any additional services for taxpayer resolution.
(2) If you cannot resolve the issue, the taxpayer insists on visiting a TAC office or it is determined that a face−to−face meeting is needed, verify the issue is in-scope for Field Assistance. If it is in-scope, advise the taxpayer that assistance is provided by appointment only.
Note: The services provided at each TAC are listed on the Contact Your Local IRS Office page on IRS.gov.
(3) See IRM 21.1.1.3(8), Customer Service Representative (CSR) Duties, and IRM 21.3.4.2.4.5, Accounts Management Procedures for Appointment Service, for additional information.
Media Contacts
(1) If a caller identifies themselves as a member of the media, refer to IRS Media Relations Office - Contact Number. Do not refer any other contact to Field Media Relations.
Referrals to Other IRS Functions/Government Agencies
(1) See Tax Information for Government Entities, for:
Tax information for Federal, State and Local Governments
Tax information for Tribal Governments
Information for the Tax-Exempt Bond Community
Information for Governmental Liaisons
(2) See Appeals Account Resolution and Customer Service Contact, for referral of Appeals cases; open, unassigned or closed. Inquiries for cases not yet in Appeals should not be referred.
Receiving Referrals
(1) The manager, referral coordinator, or designated employee must research the IRM reference noted in Part III, Section B, of the referral type and reason selected on the e-4442 application to determine if the referral is correct. All sites (including Taxpayer Assistance Centers (TAC)) must designate a referral coordinator.
(2) Manager, designated employee, or referral coordinator:
Report and reject erroneous, incomplete, misrouted, illegible or late (transferred) referrals.
Work together to eliminate erroneous referrals which prevent timely taxpayer response.
(3) Follow the table below to reject erroneous referrals to the originator.
If | And | Then |
|---|---|---|
The referral is erroneous/ misrouted | Less than 30-days old | You may reject the referral to the originating office by fax, e-4442 application or hand carry if an open control is not present on the account. Upon receipt of the Form 4442, Inquiry Referral, if you have CII access, the case has an open control and new information is being provided, follow the guidance below before rejecting the 4442 back to the originator.
If CII access is not available, forward the 4442 to the correct person with the open control and leave a note on Accounts Management Services (AMS). |
The referral is erroneous/ misrouted | Received when 30 or more days old | Issue an interim letter before rejecting to the issuing office by fax, e-4442 application or hand carry if an open control is not present on the account.
If CII access is not available, forward the 4442 to the correct person with the open control and leave a note on AMS. |
Note: When rejecting a referral, explain the reason for the rejection.
Resolving Referrals
(1) Work the oldest case first when resolving referrals.
(2) Select Next Case and the oldest referral you are profiled to work will automatically be assigned to you in A status.
(3) Review the e-4442 Case Notes tab for new notes or actions.
(4) Maintain referrals you are working in suspense until they are closed. Use the e-4442 Case Notes tab to leave notes each time you access the referral until the referral is resolved.
(5) Address each issue and take the appropriate action (e.g., use the proper reference guides, IRM procedures, command codes).
(6) Update Accounts Management Services (AMS) or Integrated Data Retrieval System (IDRS) with any actions taken. You must use the Resolution tab on the e-4442 to document actions taken prior to closing the referral.
(7) Make every attempt to resolve the case within the time frame given to the taxpayer.
Interim Referral Responses
(1) You must provide the taxpayer with an interim response (by telephone or in writing) if the response time given to the taxpayer is not met. See IRM 21.3.5.4, Referral Procedures.
(2) If a lapse of more than 30-days beyond normal processing time frames has occurred and the case does not meet Taxpayer Advocate Service (TAS) criteria, as outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, do not generate an additional Form 4442 referral or suggest calling back to check on the status of the account. Apologize for the additional delay and reassure the taxpayer we have notated the contact on their account and will notify them when the issue is resolved.
(3) Refer taxpayers to TAS when the contact meets TAS criteria, and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.5, Same Day Resolution by Operations.
(4) Referrals to TAS are made by completing an on-line Application for Tax Assistance Order (ATAO) (Form e-911) for electronic routing through AMS, or Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and routing the form to TAS if AMS is not available or you do not have AMS.
Interim Option e-4442
(1) Select the follow-up button on Account Management Services (AMS) e-4442 when working a case that cannot be closed immediately. The interim option on AMS allows you to enter the follow-up date. The system moves the case to the top of your inventory, in bold, on the follow-up date. Examples of when to use this option are:
Waiting for information/documents
Waiting for payment or adjustment to post
(2) When sending interim letters, enter the date in the "Interim Response Sent" field on the Part II tab.
(3) Maintain referrals you are working in suspense until they are closed. Use the e-4442 Case Notes tab to leave notes each time you access the referral while in suspense.
Referral Aging Criteria
(1) An account referral is considered aged if not resolved before the 30th calendar day from the inquiry date.
Closures
(1) A referral is closed when the taxpayer’s inquiry is resolved, and they are notified of the closing action.
(2) Notify the taxpayer by telephone or in writing. See IRM 21.3.3.4.2.2.1, Required Information for Interim Letters and Closing Letters.
(3) A generated notice based on a closing action on an account inquiry serves as notification if it clearly "responds to" or addresses the taxpayer’s inquiry.
(4) After closure, a referral worked on the e-4442 application is viewable for 60 days. You have the ability to reopen a case that was worked during this time period.
Referral IRM Research List
(1) Never initiate a referral based on this exhibit alone. Always research the subject specific IRM reference to ensure your issue meets referral criteria.
Note: This list is not all inclusive.
REFERRAL ISSUE Note: Research the IRM section(s) listed in the IRM reference column to see if your case/issue meets referral criteria. Do not refer without IRM reference research. | Additional Information for Identifying the Issue | ABBREVIATIONS SHOWN ON PRINTED e-4442 | IRM REFERENCE |
|---|---|---|---|
-A Freeze | No open control | -A Freeze | IRM 21.5.6.4.2, -A Freeze |
-D Freeze | 45 days have passed since the cycle of the -D Freeze | -D Freeze (45 days passed) | IRM 21.5.6.4.8, -D Freeze |
E- Freeze | No RIVO or IDT/SPIDT | E- Freeze | IRM 21.5.6.4.9, E- Freeze |
-I Freeze | Manual computation of interest required | -I Freeze | IRM 21.5.6.4.18, -I Freeze |
P- Freeze No RIVO involvement | No RIVO involvement | P- Freeze | IRM 21.5.6.4.31.1, P-Freeze With No Return Integrity and Verification Operations (RIVO) Involvement |
-R Freeze Other DO NOT USE for RIVO | No open control | -R Freeze | IRM 21.5.6.4.35.2, Resolving -R Freeze |
T- Freeze | Status 26 | T- Freeze | IRM 21.5.6.4.39, T- Freeze |
-U Freeze | Erroneous Refund | -U Freeze | IRM 21.5.6.4.41, -U Freeze |
V- Freeze | Unreversed TC 130 | V- Freeze | IRM 21.5.6.4.43, V- Freeze |
-X Freeze |
| -X Freeze | IRM 21.5.6.4.48, -X Freeze |
-Z Freeze |
| -Z Freeze | IRM 21.5.6.4.52, -Z Freeze |
AIMS Status Code Guide, Field |
| AIMS Status Code Guide - Field | Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases |
AIMS Status Code Guide, Campus |
| AIMS Status Code Guide - Campus | IRM 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases |
Altered and/or Stolen Taxpayer Payments |
| Altered and/or Stolen TP Pymts | IRM 21.5.7.4.6.8, Altered and/or Stolen Taxpayer Payments |
Audit Reconsideration Request |
| Audit Reconsideration | IRM 4.13.1.3.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function |
Audit Reports (copies of) |
| Audit Reports (copies) | IRM 21.5.10.4.4, Requests For Copies of Audit Reports |
Automated Substitute for Return (ASFR) |
| ASFR | IRM 5.19.1.4.3.2, Adjusting Tax for a Balance Due |
Backup Withholding-"C" Indicator |
| BKUP Withholding C Indicator | IRM 5.19.3.5.2.2, BWH "C" Procedures |
Bankruptcy (Balance Due) |
| Bankruptcy (Balance Due) | IRM 5.19.1.5.2.1.1, Insolvency Debt - Discharged, Written Off or Forgiven |
Bankruptcy Filed/Issue |
| Bankruptcy Issue | IRM 5.19.1.5.2.1.2, Bankruptcy Filed |
Collection Due Process (CDP) |
| Collection Due Process | IRM 5.19.1.3.2.2, Collection Due Process (CDP) and CAP Form 9423 |
Combat Injured Veterans Fairness/Letter 6060 |
| DoD CIV 6060 | IRM 21.6.6.2.19.2, The Combat-Injured Veterans Tax Fairness Act of 2016 - Veteran's Disability Compensation for Veterans Separated due to Medical/Disability |
CP36F |
| CP 36F | IRM 21.6.7.4.5.2, Telephone Inquiries Regarding CP 36F |
CP 44, Credit Available for Application |
| CP 44, Credit Avail for App | IRM 21.3.1.6.30, CP 44 Credit Available For Application to Non-IMF Account |
CP 71D, Reminder of Balance Due |
| CP 71D, Reminder of Balance Due | IRM 21.3.1.6.44, CP 71D Reminder Notice - Balance Due |
Deceased Taxpayers (Balance Due) Missing in Action (MIA) |
| Decd TP (Bal Due) | IRM 5.19.1.5.3, Deceased Taxpayers |
Duplicate EIN |
| Duplicate EIN | IRM 21.7.13.6.3, Resolving Multiple EINs (CC BRCHG) |
ERS | Error Resolution System (ERS) Status Codes |
| IRM 21.4.1.4.1.2.6, Error Resolution System (ERS) Status Codes |
ESTABD |
| Pull Doc | IRM 21.5.2.3, Adjustment Guidelines - Research |
Estate and Gift Tax |
| Estate and Gift Tax Program | IRM 21.7.1.4.4.3.1, Estate and Gift Tax - Call Referrals/Case Transfers by Customer Service Representatives (CSRs) |
Form1040PR |
| Form 1040PR | IRM 21.8.1.6, Puerto Rico |
Form 1042 |
| Form 1042-S | IRM 21.8.2.12.2.5, FATCA Matching Program Form 1042-S Credit reversals on Forms 1120-F - Accounts Management Telephone/Written Inquiries - Letter 5532C |
Form 2553 Small Business Election Status |
| F 2553-Small Bus Elect Status | IRM 21.7.4.4.4.11.1, Form 1120S, U.S. Income Tax Return for an S Corporation |
Form 706-NA |
| Form 706-NA | IRM 21.7.1.4.4.3.1, Estate and Gift Tax - Call Referrals/Case Transfers by Customer Service Representatives (CSRs) |
Form 8288 |
| Form 8288-A and Form 8288-C | IRM 21.8.2.11, Form 8288, Form 8288-A, and Form 8288-C |
FUTA−Taxpayer claiming they are exempt from FUTA |
| TP Claiming Exempt From FUTA | IRM 5.19.22.5.3.1.2.3, BMF Response Form 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return |
HCTC Inquiries |
| Updating Enrollment Information | IRM 21.6.3.4.2.9.5, Health Coverage Tax Credit (HCTC) Inquiries, or IRM 21.6.3.4.2.9.2.1, Health Coverage Tax Credit (HCTC) Enrollment Database |
IMFOLQ Payment | TC 610 payments | IMFOLQ | IRM 21.5.7.3.2.1, Resequencing TC 610 Payments Located Through CC IMFOLQ |
Injured Spouse Inquiries |
| Injured Spouse Inquiries | IRM 21.4.6.5.2, Injured Spouse Inquiries |
Installment Agreement (IA) | Direct Debit - Revise/Reinstate IA | DD - Revise/Reinstate IA | IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs |
Installment Agreement (IA) | Direct Debit - Adding New Liability | DD-Adding New Lib | IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request |
Installment Agreement (IA) | Direct Debit - IA Problems | DDIA Problem | IRM 5.19.1.6.4.13.2, Taxpayer Problems With DDIA |
Installment Agreement (IA) | Pending/Rejected IA Suspense File | Pnd/Rej IA Susp File | IRM 5.19.1.6.4.11, Rejected IA Suspense File |
IMF International Issues |
| International IMF | IRM 21.8.1.2.3, Web Sites and Telephone Numbers |
BMF International Issues |
| International BMF | IRM 21.8.2.2.3, Web Sites and Telephone Numbers |
IRS Employee Inquiries |
| IRS Employee Inquiries | IRM 21.1.3.8, Inquiries From IRS Employees |
ITIN Issues - Field Assistance |
| ITIN Issues | IRM 3.21.263.7.1.34, Form 4442 - Inquiry Referral |
ITIN Issues - Accounts Management |
| ITIN Issues | IRM 3.21.263.8.6, Form 4442 - Inquiry Referral |
Killed in Terrorist Action (KITA)/Killed in Action (KIA) and Astronauts Killed in the Line of Duty |
| KITA/KIA and Astronauts Killed in the Line of Duty | IRM 21.6.6.2.22.2, Killed in Terrorist Action (KITA)/Killed in Action (KIA) and Astronauts Killed in the Line of Duty |
Killed in Terrorist Action/Killed in Action (KITA/KIA) |
| Killed in Terrorist Action/Killed in Action (KITA/KIA) | IRM 4.19.3.22.1.14.1, Killed in Terrorist Action/Killed in Action (KITA/KIA) |
Levy Release |
| Levy Release | IRM 5.19.4.4.10, Levy Release: General Information |
Interest Computation Explanation |
| Manual Computation of Interest Required | IRM 20.2.1.6.3.2, PINEX: Hardcopy Notice Verification and Mailing |
Math Error with Injured Spouse |
| Math Error With Injured Spouse | IRM 21.5.4.5.7, Math Error with Injured Spouse |
Merge Request | Toll Free and TAC Assistors | Merge Request | IRM 21.6.2.4.1.2, Resequencing Action Required |
Mixed Entity |
| Mixed Entities (IMF) | IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity (MXEN) and Scrambled SSN (SCRM) Cases |
Mixed Periods |
| Mixed Periods (IMF) | IRM 21.6.7.4.2.7.1, Mixed Periods |
MFT 31 Transcripts |
| DUPASMT Transcript | IRM 21.6.8.6.1, DUPASMT Transcripts |
MFT 31 Transcripts |
| REFMFT31 / REFMFT65 Transcripts | IRM 21.6.8.6.2, REFMFT31 / REFMFT65 Transcripts |
NMF and MFT 31/30 Combination Issues |
| NMF and MFT 31/30 Com. Issues | IRM 21.6.8.5, Inquiries / Claims |
NMF Notice Responses |
| NMF Notice Responses | IRM 5.19.1.5.1.1, NMF Notice Responses |
No Merge (NMRG) | IMF | No Merge (NMRG) Procedures | IRM 21.6.2.4.4, NMRG Procedures |
No Merge (NMRG) | BMF | No Merge (NMRG) Procedures | IRM 21.7.10.3, No-Merge Research |
OIC Application Status |
| OIC Application Status | IRM 5.19.17.3.1, Taxpayer Claims OIC Submitted (No TC 480 or ST 71 Present) |
Open Control |
| Open Control | IRM 21.3.5.4.1, When to Prepare a Referral |
Potentially Dangerous Taxpayer (PDT) Indicator |
| PDT Indicator | IRM 21.1.3.11.1, PDT Indicator |
Refund | Category A1 Erroneous Refund | Category "A1" | IRM 21.4.5.5.1, Category A1 Erroneous Refunds |
Refund | Category A2 Erroneous Refund | Category "A2" | IRM 21.4.5.5.2, Category A2 Erroneous Refunds |
Refund | Direct Deposit not requested, and the bank account does not belong to the taxpayer | Direct Deposit not Requested | IRM 21.4.1.5.9.5, Taxpayer Expecting a Paper Check But Refund Issued as Direct Deposit |
Refund | Disposition and Status Codes | Disp and ST Codes | Exhibit 21.4.2-5, Disposition and Status Codes - Additional Action Time Frames |
Refund | Incorrect Taxpayer Shown on ENMOD | Incor TP Shown on ENMOD | IRM 21.4.2.4, Refund Trace Actions |
Refund | Refund Trace-Subsequent Contact | Ref Trace-Sub Contact | IRM 21.4.2.4.4, Responding to Taxpayer’s Subsequent Inquiries regarding refund trace |
Refund | Return not Processed - FOF Status Code 4 | Ret not Pro (St 4) | IRM 21.4.1.4.1.2, Return Found/Not Processed |
Refund Check (copy of) – Family Disputes | Family Disputes only | Copy of Refund Ck | IRM 21.4.1.5.9.2, Family Disputes |
Remittance with Return |
| Remittance with Return | IRM 21.5.7.3.4, Remittance Left Attached to the Return |
Reprocessing Returns |
| Reprocessing Returns | IRM 21.5.2.4.23, Reprocessing Returns/Documents |
Request for Specific Employee |
| Request for Specific Emp. | IRM 21.1.3.15, Request for Specific Employee |
Resequencing Action Required |
| Resequencing Required | IRM 21.6.2.4.1.2, Resequencing Action Required |
Return Delinquency (RD) Research Case |
| Return Delinquency | IRM 5.19.2.6.5.2, Return Delinquency Due to Posting Errors |
Return Needed From Files (BMF) |
| Return Needed From Files (BMF) | IRM 21.7.1.4.4.1, Toll Free Calls When Return Needed |
RIVO - AQC |
| RIVO - AQC | IRM 25.25.7.9, Phone Calls Received via Toll-Free line 855–873–2100 or TAC Appointments |
RIVO - BMF IDT |
|
| IRM 25.23.11.6.3, BMF Returns Selected for RICS Review |
RIVO - Complex Issue Not ID Theft |
| RIVO Complex Issue | IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement |
RIVO - CP 53 |
| TC 841 Blocking Series 77711, 77712 or 77713, or TC 971 AC 123 with MISC field TPP Recovery | IRM 21.5.6.4.31.2, P- Freezes with Return Integrity and Verification Operations (RIVO) Involvement |
RIVO - External Lead |
| RIVO - External Lead | IRM 25.25.8.7, Responding to Taxpayer Inquiries |
RIVO - Frivolous Filer Program |
| RIVO - Frivolous Filer Program (FRP) | IRM 21.5.6.4.10, -E Freeze |
RIVO - ID Theft Issue |
| RIVO ID Theft Issue | IRM 21.5.6.4.35.3.1.1, -R Freeze With Return Integrity Verification Operations (RIVO) Involvement and the Taxpayer is Claiming Identity Theft |
RIVO - ITIN ONLY - Wage/WH Verification |
| Wage/WH Verification | IRM 21.6.3.4.2.2, Withholding (WH) Tax Credit |
RIVO - TPP |
| RIVO - TPP | IRM 25.25.6.5.5.4, Taxpayer’s Return has been Archived/Deleted |
RIVO - Unresolved Module Freeze Only |
| RIVO-Unresolved Module Freeze Only | IRM 21.5.6.4.35.3.1.2, -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - No RIVO Letter or Notice Issued |
RIVO - UP 147 RC 8 MEFile Returns only |
| RIVO - UP 147 | IRM 21.4.1.4.1.2, Return Found/Not Processed |
RIVO - WOW CP 05A |
|
| IRM 21.5.6.4.35.3.1.5, -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - RIVO Notice CP 05A Issued |
Scrambled SSN Cases |
| Scrambled SSN Cases | IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity (MXEN) and Scrambled SSN (SCRM) Cases |
SPIDT has moved the return to MFT 32 |
| E- Freeze, SPIDT moved the return to MFT 32 | IRM 21.5.6.4.9 (3), E- Freeze |
ST Bal Due ASGNI is 35XX6XXX |
| ST Bal Due ASGNI | IRM 5.19.1.4.1, Account Actions on Referral/Redirects |
Tax Court Cases |
| Tax Court Cases | IRM 5.19.1.5.10, Tax Court Cases |
Transfer Between Agents | Practitioner Priority Service Only | PPS Referrals | IRM 21.3.10.5, Transfers and/or Referrals |
Underreporter/AUR | International Caller |
| IRM 21.3.1.6.52, Status of Individual Master File (IMF) Underreporter Cases |
Underreporter/AUR | Letter not available on AMS | Copies of CP 2000, CP 2501, 2893C Letter | IRM 21.3.1.6.51.1, Ordering a copy of CP 2000, CP 2501, or 2893C Letter |
Unpostables (open 8 wks or more) |
| Unp (open 8 wks or more) | IRM 21.5.5.3.3, Responding to Taxpayer Inquiries on an Open Unpostable |
USDA Estimated credit not credited |
| USDA Estim. cred. not credited | IRM 21.6.4.4.9.3, USDA Discrimination Settlement Payments |
Withholding Tax Credit | Use the appropriate RICS/RIVO referral type. | Withholding Tax Credit | IRM 21.6.3.4.2.2, Withholding (W/H) Tax Credit |
