"I saw a letter lying on the floor"
(Attribute 707)
(Attribute 707)
When an adjustment notice does not give a clear explanation and/or a notice will not be issued from your adjustment this must be done to avoid attribute 707 error.
What is provide the taxpayer with an explanation by telephone or letter.
IRM 21.6.7.4.6(8)
When contact is made by a taxpayer regarding a notice or letter they received, what do you NOT ask the TP immediately?
What is the 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. It also results in Attribute 508 (Appropriate Procedural Action/Answer) being charged as an error.
IRM 21.1.1.4(24)
Using ____ and taking the actions specified is mandatory on tax law/technical inquiries.
What is ITLA?
IRM 21.1.1.4(17)
The address provided by the caller does not match the address of the return filed or the address on CC ENMOD (for example, the caller may have moved since filing of the return).
IRM 25.25.6.6.2(2) (If/Then Chart)
This is the normal processing timeframe for returns that are sent in by paper.
What is 6 weeks.
IRM 21.4.1.4(2)
What is the order of preference for determining the correspondence date?
1) Date the taxpayer's correspondence was prepared or signed
2) Envelope postmark date
3) The Service Center Automated Mail Processing System (SCAMPS) digital dates
4) 3 days prior to the IRS received date
5) Current date
IRM 21.3.3.4.2.3(4)
This is required of AM CSRs responding to balance due calls/issues.
What is must access and research the account and address all non-collection account issues.
Failure to access the account will result in Attribute 101 (Appropriate Referral/Case Transfer) being charged.
IRM 21.1.1.3.1(2)
A Transfer Pin is only valid for the following.
IRM 21.1.3.2.5(2)
All TPP Letters should be issued WITHOUT this.
What is a taxpayer identification number?
IRM 25.25.6-2, 25.25.6-3, 25.25.6-4, 25.25.6-5 Manual Issuing Letter XXXXC.
A taxpayer can be transferred to the WMAR automated application by using this WMR CSR direct transfer number.
What is 3158 for English or 3258 for Spanish
IRM 21.4.1.4(8)
Taxpayer submitted a response to a 12C letter with requested schedule and payment confirmation information from IRS Direct Pay. Employee updated the telephone number included in letter, issued a 96C letter, acknowledged receipt of the schedule, apologized for the delayed response, and closed the case. What did the CSR NOT do?
What is acknowledge receipt of the payment.
The fill-in paragraph(s) should address the taxpayer’s correspondence and include appropriate, accurate, and complete information. Failure to address the payment resulted in an Attribute 707 error being charged.
IRM 21.3.3.3.4(9c)
What date are wage and income transcripts available to taxpayers for 2022?
What is May 21, 2023. NOTE:A wage and income transcript is not available until May 21, 2023, for the current processing year. The transcript will display a message of “No record of return filed” instead of displaying actual wage and income information. (IRM 21.2.3.3.2)
If it is necessary to transfer the call to another assistor or Voice BOT in Accounts Management, TAS or ACS, generate the transfer PIN and explain the transfer to the taxpayer following normal transfer guidelines. Before you transfer the call, you must:
IRM 21.1.3.2.5(2)
If the unpostable (UP) 126 reason code (RC) "0" can be seen on the account and the status date on command code CC UPTIN is within ___ days of the date of the call, AND CC ENMOD does NOT show a TPP letter with applicable tax period was issued or a transaction code TC 971 action code AC 123 containing the letter number in the MISC field is NOT present, then advise the caller to allow ___ days (___ days for the Letter 5447C) from the status date on CC UPTIN of the UP 126 RC "0" to receive the TPP letter.
21 days, 21 days, 30 days
IRM 25.25.6.6.2(3) Note (Updated 03/15/2023)
In order to identify PATH Act Section 201 returns, Indicator 1 on IMFOLT means this.
What is Refund Frozen (Return filed before February 15th, claiming EITC and/or ACTC. Prevents offsets)
IRM 21.4.1.3.1(3)
Attribute 707 requires Quality and Timely Responses. List at least 5 elements of a quality and timely response.
What is written in plain language
Have a final response or interim letter initiated within 30 days
final or interim response must read "this is in response to" or "thank you for your inquiry of/dated
includes reference to the date of the incoming letter or inquiry
must explain action taken
have correct paragraphs selected
advises taxpayer of any current balance due if required per IRM (if accurate balance cannot be provided, advise using pre-printed paragraphs that an adjustment notice with balance will be issued)
have fill-in paragraphs with correct, complete, & appropriate information
have accurate grammar and syntax
have opening and closing paragraphs
have contact information and number
include necessary enclosures
include account transcript if requested
IRM 21.3.3.3.4
More than 20 weeks have elapsed since the taxpayer mailed their refund amended return in August. There is record it was received. What should you advise the TP? Complete response required.
Failure to provide these statements to the taxpayer will result in a Attribute 101 (Appropriate Referral/Case Transfer) error being charged.
IRM 21.4.1.4.1.1
SERP ALERT 22A0183 (1040X 20 Week Processing Timeframe)
The transfer PIN covers both _____ and ______ ______.
What is "REQUIRED" and "ADDITIONAL AUTHENTICATION"
IRM 21.1.3.2.5(3) NOTE.
This shouldn't be done on a TPP Account if TPP Authentication has not been successfully completed.
What is Update the address?
IRM 25.25.6.6.2(4)
If a refund is frozen by the Return Integrity Verification Operations (RIVO) (-R Freeze) and has TC 971 AC 122 or an open control to IDRS number 1487877777 with an activity field of "AQC6X" or "AQC6XATAO" , then you should ______________.
What is, advise the taxpayer to call AQC at 855-873-2100. Provide the hours of operation Monday through Friday - 7:00 A.M. to 9:00 P.M. CT?
IRMs 21.5.6.4.35.3.1(5)(If/Then)
This is how a phone call can be considered correspondence under the Policy Statement P-21-3.
Telephone inquiries are not correspondence when responses are provided at the time of the inquiry. Calls received on Code-a-phones (i.e., voice messages) or for personnel temporarily away from their workstation, are not correspondence if a response is provided by telephone to the taxpayer within a reasonable amount of time. Generally, this means within hours rather than days, but no longer than 48 hours.
NOTE: If the call requires further research or a referral to another person/area the Form 4442 becomes correspondence for the purpose of Policy Statement P-21-3.
These Exam Cases have a PBC 201 through 215, 320 through 328, and 330. What type of case am I?
What are Field Cases
IRM 21.5.10-1
As an AM does not answer out-of-scope (OOS) tax law questions. Instead... Topics listed in the TTG (as well as those listed in Exhibit 21.1.1-1) under extension 3013 and 3014 (Advanced Tax Law) are OOS tax law topics.
The caller should be referred to the web site for information as OOS tax law questions should not be answered or implied. Information provided to the caller should be limited to the resources available and basic directions for locating the information.
IRM 21.1.1-2
IRM
21.1.1.3(9) - Topics listed in the TTG (as well as those listed in Exhibit 21.1.1-1) under extension 3013 and 3014 (Advanced Tax Law) are OOS tax law topics.
Actions taken when the account contains a reversed/unreversed transaction code TC 971 action code AC 129 and no open control to IDRS number 14873XXXXX, but AMS contains notes stating the caller previously authenticated (issue type such as TPP-HIGH RISK PASSED/ TAC Passed, etc.).
What is Transfer the caller to the TPP line:
IRM 25.25.6.6.5(4)
Taxpayer accounts with Examination concerns have to meet these criteria in order to be transferred to Exams. List at least 2.
What is:
Open audit with freeze code (-L), an AIMS status code between 10 and 57, AND an unreversed TC 420 or TC 424
A closed audit with an open Exam control base on IDRS indicating there is an open Audit Reconsideration case.
Any status code listed in Exhibit 21.5.10-2 that says to transfer the taxpayer. The call must be transferred based on the PBC code.
IRM 21.5.10.5(4)