Who Are You?
A procedure or letter explaining the income and/or credit amounts shown on the tax return does not match the amounts reported to the IRS by payers. It is not a bill but a proposed change to the tax shown on return.
What is AUR/CP2000? IRM 21.3.1.6.54
A procedure or letter explaining the income and/or credit amounts shown on the tax return does not match the amounts reported to the IRS by payers. It is not a bill but a proposed change to the tax shown on return.
What is AUR/CP2000? IRM 21.3.1.6.54
Processing time frame is between 120 to 430 days.
What is Identity Theft? IRM 25.23.2.2.3
Determine the Type, Provide Self Help Methods including Forms required by mail. Advise to allow 5-10 days for receipt.
What is a Transcript?
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?
No Open account issue, MFT 32, CP53, Change of Address, IDT
What is Additional Taxpayer Authentication? (High Risk IRM 21.1.3.2.4
A procedure to determine deficiencies or irregularities. This procedure can be done before or after a refund has been sent, or on a return witgh a balance. Generally a TC 420 or 424 will be posted on account. The account will also contain a freeze code.
What is an Examination or an -L Freeze or an Audit?
A copy of this report may take up to 60 days.
What is a request for Copies of Audit Reports?
IRM 21.5.10.4.4
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)
Name (Line 1a, Name at Birth(1b) if different from 1a),DOB, Country of Birth, Country of citizenship, Previously assigned ITIN or IRSN, Type of Supporting Documentation, Signature
What is Disclosure Guidelines for ITIN Data?
A process used to evaluate the results of a prior determination. If a taxpayer disagrees with the original determination, they must go through this process.
What is an Audit Reconsideration? IRM 4.13.2.1
Time frame is normally 16 weeks, but it was extended per SERP Alert 22A0183 to 20 weeks.
What is an Amended return? IRM 21.4.1.4(8)
The case is in unworkable suspense and waiting for the taxpayer's response. The case will remain in suspense, pending the taxpayer’s response for up to 85 workdays.
What is ERS Status Code 221/222/223/224
IRM 21.4.1.4.1.2.6
AM CSR must ensure to do this before determining whether to transfer a balance due call to ACS.
What is...
Access the account and address all non-collection account issues. IRM 21.1.1.3.1
Letters Testamentary or other court document appointing the administrator, executor, or trustee. Copy of the will. The administrator, executor or trustee may appoint a representative using Form 2848 or equivalent. Employee of the Trust Department of the bank administering the estate.
What is Other Third Party Inquiries IRM 21.1.3.4(4) i.e an Administrator, Executor, Trustee
A Taxpayer who disagrees with an assesment made by the IRS. Taxpayer should send a completed signed tax return showing correct income, exemptions, filing status and deductions.
What is an SFR Reconsideration? IRM 21.1.1.3.1
This document should be received within 45 minutes, but it can take up to 48 hours.
What is a Transcript to an SOR Mailbox? IRM 21.2.3.5.3.2 (4)
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 does not have the capability?
What is a Form 4442/e-4442 Referral?
(IRM 21.5.10-2)
Command Code used to display a list of CAF modules present for the taxpayer.
What is CC CFINK?
An argument used for expressing dissatisfaction with the substance, form, or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities.
What is a Frivolous return/argument?
IRM 21.5.3.4.16.7
14 weeks processing
11 weeks for processing
8 weeks Processing
What is an Injured Spouse /Form 8379?
Paper, ELF, and by itself.
IRM 21.4.6.5.2 (2)
Letter 12C in CC ENMOD (SERP/SNIP)
Paragraph 4
What is incomplete Form 8962?
Send
Completed Form 8962
Copy of the letter 12C
Copy of 1095-A
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