Test your knowledge

Cause & Cure

100

TP call to add a 202212 balance due to their current IA.  

Balance:

202112  $3,045

202012 $100.00

YES, Cause a& Cure is needed 

200

The taxpayer does not have enough income tax withheld from wages.

1. Inform the taxpayer if they incur any additional tax liability or fail to file any future tax year returns, the IRS can issue a notice to their employer directing the employer to withhold at the highest rate.
2. Advise taxpayer to correct Form W-4, Employee's Withholding Certificate. They can use this to increase their withholding by having additional tax withheld each pay period.
3. The taxpayer can calculate the proper withholding by using the Tax Withholding Estimator at IRS.gov.
4. Remind taxpayers, when applicable, they may withhold from their Social Security, Unemployment, etc., with Form W-4V, Voluntary Withholding Request.

300

The taxpayer does not make estimated tax payments because they are unaware of or do not understand the requirements.

1. Advise the taxpayer they may be subject to estimated tax payment requirements. Refer them to Form 1040-ES, Estimated Tax for Individuals.
2. If the taxpayer has internet access, advise taxpayer to access the following Publications via IRS.gov :
   • Publication 334, Tax Guide for Small Business, and/or
   • Publication 505, Tax Withholding and Estimated Tax.
3. for taxpayers with interest, dividend, and other non-wage income; for additional information regarding estimated tax, see IRM 21.6.3.4.2.3, Estimated Tax (ES).
4. If the taxpayer does not have internet access, then offer to send these publications.

400

Cause and Cure is needed?  

(Example_01)

NO

If cause, cure and compliance is entered in AMS or IDRS comments and there are no new delinquencies since the initial cause and cure discussion, you are not required to address cause and cure again. 

500

Cause and Cure is needed?   

Exmple 02 

YES 

Disclosure

100

* ROLE PLAY * 

888-99-5641

Name: Maria Rodriguez

Adress: Ave. Jesus T Pinero Apt 6

San Juan PR 00918

DOB: 02/25/2000

No, 

Current address - If current address does not match the address of record on IDRS, request the address as it appears on the last tax return or as modified by IRS records. If taxpayer fails to provide the correct address of record, but correctly responds to all of the other items, (IMF - name, TIN and date of birth), request additional taxpayer authentication pursuant to IRM 21.1.3.2.4, Additional Taxpayer Authentication.

200

 

Does the TP pass Disclosure?.

Example_01 - ROLE PLAY - 

YES 

2016 is Single not MFJ TPS is not needed 

300

Does the TP pass Disclosure? 

YES,  PER IRM , 21.1.3.2.3: 

Date of birth (DOB) of primary or secondary taxpayer: If the taxpayer fails the DOB probe, but correctly responds to all other items above (name, TIN, address), you may request additional taxpayer authentication pursuant to IRM 21.1.3.2.4, Additional Taxpayer Authentication. 

400

 

Does the TP pass Disclosure?

- ROLE PLAY -

No, Missing Midddle Initial 

Per IRM Name - as it appears on the tax return (for the tax year(s) in question), including spouse’s name for joint return.NOTE:It is necessary to probe the caller for more information if the response provided is similar but not an exact match (e.g., the response is missing information but you are certain that the correct account has been accessed.) At the conclusion of all the required basic authentication probes, the determination should then be made to either authenticate the caller or perform additional authentication if necessary.

500

TP authorize his son, Basic discloser is pass.

What information is needed 

Random

100

TP inquired about payment made using credit card. This payment was made 4/18/2023. Payment is not posted on account yet.  TP provides confirmation number, and you are able to locate payment using CC EFTPS, but is still processing. Payment will cover full balance once is posted.  What would you advise TP?  

Per Alert 23A0141: EFPPS Delayed Processing Time (irs.gov).  Taxpayer should be informed: IRS needs additional time to process electronic payments, due to the higher-than-normal volume received in April 2023 and updated information and IRS Online Account is available to view payment history, as well as to view pending payment that are being processed.

200

Payment Methods: 

-Direct Pay (NO USER FEE)

-EFTPS (NO USER FEE)

-Credit Card & Debit Card (USER FEE) 

-Check or Money Order (NO USER FEE)

-IRS2GO (options with &  without USER FEE)

-IRS Vanilla Direct (USER FEE) 

Doble Points:  if you tell the difference between EFTPS/ Direct pay & Debit/Credit Card) 

300

TP calls because she has an IA but due to a medical emergency, won’t be able to pay this month payment. You verify the account and find the taxpayer has not used any skips. What actions would you take and what would you advise TP?

Advise TP this month’s payment can be skipped. Document AMS, no additional actions need to be taken since all of TPs skips are available.

400

TP wants to apply for an Installment Agreement. Upon further research you find TP is liable for Tax year 2019. Tax due is of $ 1,000.00 But CC IRPTRJ has no information.  Are you required to create a TDI?

No.  Tax due is above the minimum criteria, however since there is no information on CC IRPTRJ, TDI cannot be manually created. Per irm: 5. 19.2.4.   WOEA must be provided, and return must be requested in order to input IA, but TDI cannot be manually created.

500

TP calls regarding balance due. Upon further research you find account has no balance due but an open AUR case (TC 922 Proc.  status 75). TP explained they agree with balance due, and changes proposed and would like to make an installment agreement. What actions would you take? What information would you research to locate proposed balance due?  Would you have to transfer this call?

You can input a Pre-assessed IA using proposed balance due on letter CP 2000. You don’t have to transfer call to AUR since TP agrees with changes proposed. Per IRM: 5.19.1.6.4.15

Full Pay

100

TP inform that is going to make the payment via  debit/credit card or IRS Direct Pay payments on 07/23/2023.

When is the payoff day?

Compute the payoff to the date the taxpayer states they will authorize the payment.  

07/23/2023

200

If the taxpayer will mail their payment or take to TAC Office. 

When is the payoff day?

Compute the payoff to three days from the anticipated payment date

300

If the taxpayer provides no date.

Compute the payoff to 30 days from today.

400

What status case you MUST input?

 

For St 21 & all other statuses 

• CC:STAUP 5808     (for ST21 modules)

   

• CC:STAUP 2208     (for all other statuses)

 

500

TP wants to full pay balance due. Upon further research you find module is in status 23. What actions you must take?

Per irm: 5.19.1.6.2(6) if there are modules in ST 23, input CC MFREQ and TC 290, PC 5 to force accruals to post. For restricted penalty computation, refer to IRM 20.1.2, Failure To File/Failure To Pay Penalties.  Provide balance due  leave notes on AMS.

Full Compliance

100

TP sent  202212 April 18, 2023 by mail, after Reasearch the return is not found. 

Is TP compliant what would you advise?   

Refile or Sent copy by:

-DUT

-FAX

-Mail

-e-File

200

TP calls on 5/1/2023 and wants to apply for an IA. All required returns are filed except 2022.  The module has a TC 460(Extension to file) You ask the TP if return was filed and the answers No. Can you grant the IA?

No. the taxpayer has not filed all required returns; you cannot grant an IA without securing them.

300

TP calls on 5/1/2023 and wants a pre-assessed IA for TY 2022.  Return was filed by mail three weeks ago and is not yet on IDRS, all previous years have been filed. Can you grant the IA

Yes. Per FCC IRM, 5.19.1.4.4.1, If the return was filed within 10 weeks of the return due date or extension to file, the IA can be granted. Ask the taxpayer to confirm amount owed if return is not yet on system.

400

TP calls on 7/27/2023. 2023 and wants a pre-assessed IA for TY 2022.  Return was filed by mail three weeks ago and is not yet on IDRS, all previous years have been filed. Can you grant the IA?

If the return is not on file you cannot grant the IA unless the TP is able to upload via DUT or fax a return copy. If so, check the return is complete and signed. Grant the IA and forward copy to your lead.

500

TP wants to set up an IA for TY 2022. His proposed amount falls under Streamlined IA criteria and has no open TDIs for previous years. Upon further research you find return for TY 2017 is missing, however TP is liable to file. Can you proceed with IA? Should you input a TDI if return has all the criteria?

Yes.  Per IRM: 5.19.1.4.4.1.1 Express Filing Compliance Check, you can grant the IA since TP has filed the last three years. A manual creation of TDI cannot be input.