Attribute 101
You are not trained to perform the needed resolution. A subject-specific IRM section directs you to prepare Form 4442/e-4442. An open control prevents you from taking action.
What is...
Circumstances a referral would be prepared.
(IRM 21.3.5.4.1)
This information is required in a disallowance letter if the claim is being disallowed due to Statute issues.
What is the received date of the original/amended return or postmark date of the envelope and the date the claim should have been filed to be considered timely for the specific tax year. Per IRM 21.5.3.4.6.1
The TP sent in a loose form for information purposes with no adjustment needed on the account. If an interim letter was issued, this action is required before closing the case.
What is issue a closing letter? Per IRM 21.3.3.4.2.2
Can be sent to prepare and file a federal tax return, amending a federal tax return, income verification and other filings of tax returns and employment verification or an employee background check.
What is..
Unmasked wage and income transcripts.
(IRM 21.2.3.5.9.2.1(1)(2))
All written communications from a taxpayer or taxpayer's representative, excluding tax returns, whether solicited or unsolicited? Per IRM 21.3.3.2
What is the definition of correspondence?
CC AMDISA show status code 90, the TP has not requested an Audit Reconsideration. The CSR transfer the taxpayer to Exam.
What is...
An inappropriate transfer. Per IRM 21.5.10-2.
This letter is used when a claim is being partially disallowed.
What is a 106C letter? Per IRM 21.5.3.4.6.1
When this is received with correspondence, and it will not be addressed in a notice, you must address it in the response letter to the taxpayer.
What is a payment? IRM 21.3.3.4.2.2.1
A type transcript can't be provided before June 15 of the current tax year.
What is a verification of non-filing letter.
IRM 21.2.3.5.9.2(3)
Correspondence was scanned in under the incorrect TIN where an interim letter was issued. The CSR updated the CIS case to the correct TIN and responded to the correct TP and forgot to take this action under the incorrect TIN.
What is...
an apology letter to the incorrect taxpayer. IRM 21.5.1.5.2(3)
The account is in status 26 with the last two digits of the assignment coes as "01"-"99"
What is the Revenue Officer Assignment. IRM 5.19.1.3.2.4
This information must be included in ALL disallowance letters.
What is the specific reason for the disallowance, the claim amount, the appeal rights and the right to file suit? Per IRM 21.5.3.4.6.1
If you are processing an amended return or a response to a 12C letter and a math error is detected, this letter should be issued to explain the math error.
What is a 474C letter (or other letter that better describes the situation)? Per IRM 21.5.4.5.1
The total of combined transcripts that can be provided for a taxpayer.
What is...
30
(IRM 21.3.10.4.4(1))
What is...
Access the account and address all non-collection account issues. IRM 21.1.1.3.1
Secure from the caller the best time for the supervisor or designee to return the call, Prepare Form 4442, Contact manager or designee immediately via email and attach PDF print of 4442, Document AMS.
What is a supervisor callback request? IRM 21.1.1.4(10)(c)
A 2016 Amended return is received on 04/15/2021 requesting a refund of $2,500. The module is in zero balance and a payment of $1,200 was received 06/01/2020. This letter should be issued to the taxpayer.
What is a 106C letter? Per IRM 25.6.1.5 & 25.6.1.10.2.7.2.2
If the adjustment notice will not give a clear explanation and/or an adjustment notice will not be issued, this action should be taken to avoid a 715 defect.
What is provide the taxpayer with an explanation by telephone or letter? Per IRM 21.6.7.4.6
A CSR performs this action when ordering transcripts to be delivered to a SOR Mailbox through EUP.
What is...
Delete their SEID in the Username field and input the e-Services username provided by the authorized representative? (IRM 21.2.3.5.3.2(6)(3))
This is an action the assistor should do if they have to transfer a call to the Examination Department but don’t have the capability?
What is a Form 4442/e-4442 Referral? (IRM 21.5.10-2)
CSR doesn't have access to CIS or isn't trained in Injured Spouse Allocations.
What is...
Application 35, IUP Extension 1035. (IRM 21.4.6.5.2)
An incomplete 2017 Amended Return was received on 05/15/2021 requesting a refund. The CSR requested the missing information on 10/15/2021 and suspended the case. If no reply is received after 40 days, the CSR should send this letter.
What is a 105C letter? Per IRM 21.5.3.4.3
When sending the taxpayer a letter, and the account is in installment status (status 60), this information should be included in the letter.
What is that the installment agreement is still in effect and to continue making scheduled payments?Per IRM 21.3.3.4.2.2.1
To receive unmasked wage and income transcripts in SOR mailbox for filing purposes, the authorized representative must meet this.
What is...
the extra CAF requirements?
(IRM 21.2.3.5.3.2.2(3))
This letter is used for payment inquiries to notify TPs when their payment has been located.
What is letter 672C? IRM 21.5.7.4.51.4.4