Disclosure
When a taxpayer states an incorrect address, what must we do?
Perform High Risk Authentication Questions.
Where do we check POA level of authorization?
CC CFINK
Where do ACS/SCP employees create the transfer PIN?
IAT Disclosure Tool
Caller states they have a transfer PIN from yesterday. What can we do?
Advise transfer PIN is only valid for that call only and will need to continue disclosure process.
Where can we access to provide payoff amount as of today?
CC INTST, AMS Payoff Calculator, IAT Compliance Suite.
When caller states they are divorced on a MFJ account, can we provide any of the ex-spouse's installment agreement information?
Yes. Installment Agreement information is not their personal information.
Where can we verify the transfer PIN when Disclosure tool is not available?
CC ENMOD
When you start High Risk Authentication and TP provides the correct information, can we stop and continue the call?
No, we must complete High Risk Authentication once it has been started.
POA calls in to setup IA with 8821 form on file. What can we do?
Cannot setup as 8821 does not provide the ability to perform binding contracts.
What does TC 594 cc 084 stand for?
Filed as spouse on previously filed joint return.
When third party checkbox designee calls in, what information must we ask to verify if they are authorized?
Taxpayer's TIN and name, Third party name and PTIN/PIN.
Where do we record the Oral Disclosure Consent?
CC TXMODA (open issue)
Ex-spouse called in on a MFJ stating that on their divorce decree the primary will take care of the balance, what can we do?
Each Spouse is equally liable for a MFJ balance, any agreement they have, they must settle on their own.
Parent calls in to set IA for son who is not a minor, what can we do?
Advise parent to place taxpayer on the phone to perform disclosure prompts to proceed.
How can we identify there is a third-party designee on the account.
CC TXMODA / CC IMFOLR, AMS Alerts
When parent of a minor calls in and they did sign the return, what prompts must we ask?
Basic disclosure prompts, taxpayer (minor) SSN, name, DOB and address.
What Command Codes can we use to perform High Risk Authentication?
CC RTVUE and IRPTR
How can we notate if we performed High Risk Disclosure?
Click on Authenticate on the Disclosure tool and notate on AMS HRDV.
Caller states is the Designee on a tax return and wants to setup an IA on taxpayer's behalf. What can we do?
Cannot set up as Designee does not have the authority to set binding contracts only to address processing of a tax return.
Third Party contacts with means to pay in full an account, requests a payoff letter. What can we do?
Provide the Lien Operations phone number/transfer to AM, as in Collections we do not send payoff letters.
What are the disclosure probes for a Power of Attorney (Form 2848)
1. Taxpayer TIN, 2. Taxpayer Name, 3. POA CAF#, 4. POA name, 5. POA SSN and DOB, 6. Tax returns and years in question.
Where can we verify if a tax return has been processed/rejected?
CC TRDBV
If POA does not have their CAF# on hand, how can we proceed?
If CAF# is available, we must ask SSN and validate DOB and Address to provide it.
POA calls in with 2848 to fax in. What must we verify to accept the form?
Taxpayer's name and TIN, POA CAF#, name and address, years and forms authorized, signature of both parties, designated authority.
Where can we verify if a taxpayer is legally divorced?
Trick question, we don't.
Effective Listening while probing and if any notes are present on the account which TP may have stated it previously.