OOS
These 4 areas are not to be discussed and are beyond the level of service (OOS) that Accounts Management provides.
What is Tax form and schedule preparation, Tax planning, Legal opinions, and Highly complex tax issues (limited service)?
IRM reference: 21.1.1.3.2(1)
ITLA is in no way intended to replace this.
What is your tax law expertise and communication skills?
Reference: ITLA Instructions
You must use this tool when T.E.D is on the table.
What is ITLA?
IRM Reference: 21.3.4.9.1
Individual taxpayers submit this form for an automatic extension to file.
What is Form 4868?
Employees assigned to any tax law application will also answer these inquiries.
What are account inquiries for which they have been trained?
Resource: SERP Transfer Policy
Using taxpayer information to provide "line-by-line" help in the computation and completion of all or most of a form/schedule as well as verifying entries on forms/schedules after completion by the taxpayer is described as this.
What is Tax Form and Schedule Preparation?
IRM reference: 21.1.1.3.2(2)
This tool on the ITLA homepage can be used to locate in and out of scope tax law designations.
What is the FA Search Engine?
IRM Reference: 21.3.4.9.1.2
You must do this to confirm you and the caller are on the same page.
What is gain an agreement?
A person filing for the deceased taxpayer must put this information on top of the tax return.
What is the word DECEASED, the decedent's name, and the date of death?
This table lists significant updates to ITLA topics and the date the update was available.
Legal opinions are not provided; however, CSRs can provide taxpayers this when their questions are out of scope.
What is the applicable law?
IRM reference: 21.1.1.3.2(4)
This can be used on the ITLA Application page to help determine the appropriate ITLA to use when a tax law question is asked.
What is TLC Intent?
IRM Reference: 21.3.4.9.1
These are called probes, even though no one is getting stuck with an actual probe.
What are ITLA questions?
This form is to be submitted by the person who wants to obtain information on deceased taxpayer’s account.
What is Form 56 Notice Concerning Fiduciary Relationship?
These 5 links can be found on the top of the ITLA homepage.
What is SERP, Publications, Product Catalog, Instructions and Feedback?
CSRs should probe to determine the purpose of the call and provide basic information on OOS topics such as these.
What is Identifying a form, How to obtain a particular form for OOS topic, Providing related publications as it may relate to a particular form or OOS topic and Providing any related web sources, as it may relate to a particular form or OOS topic?
IRM Reference: 21.1.1.3.2(6)
Use this to review the questions asked to make any changes to modify the ITLA response.
What is the Summary section of the Response page?
You may want to do this to make sure the caller knows you are listening.
What is Paraphrase or Summarize?
This filing status can only be used in 2 consecutive years.
What is Qualifying widower filing status?
Clicking on these blue words or phrases will take you to the specific section of a publication or location of additional information.
What are hyperlinks?
Reference: ITLA Instructions
This type of inquiry cannot be expeditiously resolved by referencing IRS publications, procedures, forms, instructions or through IRM research within a reasonable amount of time.
What is a highly complex inquiry?
IRM Reference: 21.1.1.3.2(5)
Review this first to assure the information is correct, then provide it in its entirety to the taxpayer once an ITLA has been completed.
What is the ITLA response?
Before you can help any caller with tax law, you must know this.
What is their question?
This is the processing timeframe for an ITIN application submitted with a tax return.
What is 9 to 11 weeks from the date of the call for processing?
For in-scope tax law inquiries that do not have a designated ITLA, CSRs must use this method to assist the caller.
What is the publication method?
IRM Reference: 21.3.4.9.1