IRMs
The IRM used for PPS procedures.
What is 21.3.10?
This governs the practices of third parties before the IRS, establishes the rules of engagement for representatives of taxpayers.
What is Circular 230?
The PPS Toll-Free number.
What is 1-866-860-4259?
The method of transcript delivery only available on the PPS toll-free line.
What is SOR mailbox?
Practitioners can access their own business information on the PPS line.
True. 21.3.10.2 Practitioner Priority Service (PPS) Overview (2)
This IRM outlines the guidelines for sending or receiving facsimile transmissions.
What is 21.3.10.6 Fax Guidelines?
You only need to verify the taxpayer's name and EIN in this case.
What is when the Form 2848/8821 is already processed on CAF/CFINK?
Perform high risk disclosure and assist the CPA with their account.
What is the appropriate response when a CPA calls the PPS line for their own business account?
These cannot be faxed to the POA, and can only be delivered by mail or by SOR mailbox.
What are TDS transcripts?
The procedures and authorities for PPS call are the same as for all other toll-free calls unless otherwise addressed in the PPS IRM.
True. 21.3.10.4.2 PPS Telephone Calls (1)
This IRM tell us to limit inquiries to account related issues and explain that tax law questions are not answered on the PPS line.
What is 21.3.10.4.1 Allowable Topics for Telephone Discussion?
PPS assistors do not assist with this kind of inquiry on this line.
What are tax law inquiries?
Inform the caller you are unable to help and direct the caller to the appropriate toll-free number.
What is the appropriate way to handle a taxpayer (non-practitioner) calling the PPS line?
The name, EIN/SSN, and phone number.
What needs to be masked prior to sending a transcript?
Third Party Designees are authorized to use the PPS Services to negotiate compliance issues on the return they are granted valid checkbox authority.
False. 21.3.10.3.1.4 Third Party Designee (1)
This IRM provides information when a PPS employee suspects a violation of standards of practice in the practitioner's use of PPS.
What is 21.3.10.8.1 PPS Employee Complaints?
Caller's may fax valid documentation or obtain verbal consent from the taxpayer.
What might a practitioner do if they are not authorized on CAF/CFINK?
The limit of how many clients can be assisted per caller on the PPS line.
What is 5 clients per call?
A program used to verify the caller's Short ID ownership prior to sending transcripts to an SOR mailbox.
What is SADI Dashboard?
If an account is assigned to ACS and the caller requests a payoff amount, we provide using the payoff calculator.
False. 21.3.10.4.4 (15)
This IRM covers emergency and safety issues while staffing the PPS line.
What is 21.3.10.10 Emergency Procedures, or 21.1.3.10 Safety and Security Overview?
These, among others, are serviced on PPS toll-free line.
What are POA's, Reporting Agents, Third party designees, etc.?
Weekdays, Monday through Friday, 7:00 am - 7:00 pm local time, except for Alaska and Hawaii, which follow Pacific Time.
What are the hours of the PPS line operation?
What is IRPTRW?
PPS calls are exempt from the Customer Satisfaction Survey.
FALSE. 21.3.10.4.2 PPS Telephone Calls (2) links to 21.1.1.9 TS Accounts Management and Automated Collection Services (ACS) Telephone Customer Satisfaction Survey (CSS)