Section 7. EPSS Help Desk Support
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
3.42.7 EPSS Help Desk Support¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 3.42.7, Electronic Tax Administration, EPSS Help Desk Support.
Material Changes¶
(1) The following changes have been made throughout IRM 3.42.7, EPSS Help Desk Support. Changes with a bullet were done via a previous IPU:
IRM Subsection
Material Change(s)
IRM 3.42.7.1.1 - Background
IPU 25U3711 issued 12-10-2025:
Paragraph (2) - Converted list to table to support better readability
Paragraph (3) - Converted list to table to support better readability.
Effective 10-01-2026, Paragraph (2) - Added Foreign Filer Transmittal Code (TCC) Online Registration, TCC or Error Notifications as a new program.
IRM 3.42.7.1.3 - Roles and Responsibilities
IPU 26U0386 issued 04-01-2026:
Paragraph (5) - Added Taxpayer Bill of Rights for additional role clarification.
IRM 3.42.7.1.6 - Terms and Acronyms
Effective 10-01-2026, Paragraph (1) - Added Foreign Filer Information Returns Intake System (IRIS) Transmitter Control Code (TCC) to the table to support the new program.
IRM 3.42.7.1.7 - Related Resources
IPU 25U3711 issued 12-10-2025:
Paragraph (2) - Converted list to table to support better readability.
IRM 21.3.11, Information Returns Reporting Procedures, dated 01/01/2025 is superseded. Text from IRM 21.3.11.3.1, Publications, Forms, Instructions and Other Reference Materials, dated 01/01/2025 regarding additional Publications has been consolidated here, for instruction in a more singular location.
IRM 3.42.7.2 - Overview of EPSS
Paragraph (2) - IRM 21.3.11, Information Returns Reporting Procedures, dated 01/01/2025 is superseded. Text from IRM 21.3.11.1.1, Background, dated 01/01/2026 regarding tax law and advice related inquiries has been consolidated here, for instruction in a more singular location.
IRM 3.42.7.3.2 - Taxpayer Advocate Services
Effective 10-01-2026, Paragraph (1) - Updated to meet Taxpayer Advocate updated business statement which includes a Taxpayer Bill of Rights statement.
IRM 3.42.7.3.3 - Free File
IPU 26U0386 issued 04-01-2026:
Paragraph (4) - Provided additional detail for how to document work leader approved responses to support a more clear audit trail.
IRM 3.42.7.4.1 - SERP Feedback
IPU 26U0386 issued 04-01-2026:
Paragraphs (1) and (6) - Added language to clarify SERP feedback process also applies to the EPSS Research Portal.
Paragraph (2) - Removed reference to IRM 3.21.112, Foreign Account Tax Compliance Act (FATCA) Registration, because the IRM section no longer exists.
IRM 3.42.7.6.1 - Contacts
IPU 25U3711 issued 12-10-2025:
Paragraph (3) - Converted list to table to support better readability.
Effective 10-01-2026, Paragraphs (4 through 7) - removed bullet points that already existed in the table above them then reworded to support more clear instruction in a more concise format. Also, added FF TCC Online Registration (TCC not issued yet) in support of a new program.
IRM 3.42.7.6.2 - Business Unit
IPU 25U3711 issued 12-10-2025:
Paragraph (1) - Converted list to table to support better readability.
IRM 3.42.7.6.3 - Product Type
IPU 25U3711 issued 12-10-2025:
Paragraph (3) - Incorporated paragraph three in Paragraph 2 to support better readability.
IPU 26U0386 issued 04-01-2026:
Added information to clarify support for the Foreign Filer TCC program.
Effective 10-01-2026, Paragraph (1) - added business product 709, e-file, in support of the new item.
IRM 3.42.7.6.4 - Problem Type
IPU 25U3711 issued 12-10-2025:
Paragraph (2) - Problem Type, CP303 / CP311 / CP311A Definitions were updated to support plain language.
IPU 26U0386 issued 04-01-2026:
Paragraph (2) Added Foreign Filer TCC as an additional Problem type to support new system implementation and listed Foreign Filer TCC Online Registration system as Out of Scope to highlight the difference between both programs.
Effective 10-01-2026, In the Misdirected Internal row, removed or an IRS employee to better match the training guide and throughout the section changed fingerprint card to fingerprint results to support the modernized process.
IRM 3.42.7.6.8.1 - Writing Descriptions for Level 2
Paragraph (2) Added “state verified as correct” to the telephone number to decrease incorrect phone numbers being sent to level 2.
IRM 3.42.7.6.10 - Internal Comments/Template Instructions
IPU 26U0386 issued 04-01-2026:
Removed entire section. This section has been reserved for future use since 2012 without any content being added.
IRM 3.42.7.7 - Knowledge Base Article
Updated section title from Solution to Knowledge Base Article to match the new EHSS platform in Service Now.
IRM 3.42.7.8 - Resolving a Case
Updated section title from Resolving an Interaction to Resolving a Case to match the new EHSS platform in Service Now.
IRM 3.42.7.9 - Escalate a Case
Updated section title from escalate an Interaction to Escalate a Case to match the new EHSS platform in Service Now.
IRM 3.42.7.9.1 - Relate cases
Updated section title from Relate Interactions to Relate Cases to match the new EHSS platform in Service Now.
IRM 3.42.7.10.2 - Continual Certification of Knowledge Articles
Updated section title from Continual Certification of Solutions to Continual Certification of Knowledge Articles to match the new EHSS platform in Service Now.
IRM 3.42.7.11.4 - Status Field
IPU 25U3711 issued 12-10-2025:
Paragraph (3) - Converted list to table to support better readability.
IRM 3.42.7.11.5 - Send Email
IPU 26U0386 issued 04-01-2026:
Paragraph (5) - Added to provide clear instruction on how to respond to incoming EHSS emails.
IRM 3.42.7.12.2. - Email Function
Paragraph (2) - Added Foreign Filer (FF) Information Return Intake System (IRIS) Transmittal Control Code (TCC) customers to support the new program.
IRM 3.42.7.12.2.2 - Responding to E-mail
IPU 25U3711 issued 12-10-2025:
Paragraph (1) - Converted list to table to support better readability.
IRM 3.42.7.12.3 - FATCA Emails
IPU 26U0386 issued 04-01-2026:
Paragraph (3) - Removed most common examples because they are not a directive, instructions to staff, or policy.
Paragraph (10) - Updated to refer to IRM 3.42.7.12.2.2.2, Email Etiquette, to maintain consistency in signature guidance.
IRM 3.42.7.13.2.1.1 - Class of Service
IPU 26U0386 issued 04-01-2026:
Reworded the entire section to remove any reference to handsets because they are no longer used.
IRM 3.42.7.14.3.1 - Responding to the Customer
IPU 26U0386 issued 04-01-2026:
IRM 21.3.11, Information Returns Reporting Procedures, dated 01/01/2025 is superseded. Text from IRM 21.3.11.4.1, Responding to the Customer, dated 01/01/2025 has been consolidated here for instruction in a more singular location.
IRM 3.42.7.14.4 - Over the Phone Interpreter Service (OPI)
Changes made through out to support the change from Lionbridge to AdAstra as the service provider.
IRM 3.42.7.14.5.1 - Transferring Calls
IPU 26U0386 issued 04-01-2026:
IRM 21.3.11, Information Returns Reporting Procedures, dated 01/01/2025 is superseded. Text from IRM 21.3.11.4.2, Referring Customers to Other Areas and Resources, dated 01/01/2025 has been consolidated here for instruction in a more singular location.
Effective 10-01-2026, Converted information to table formats for ease of reading. No actual guidance was changed.
IRM 3.42.7.14.5.1 - Transferring Calls
Converted information to table formats for ease of reading. No actual guidance was changed.
IRM 3.42.7.14.5.2 - Escalating/Transferring Cases
Escalating/Transferring Interactions was updated to Escalating/Transferring Cases to match the new EHSS platform in Service Now.
IRM 3.42.7.15.5.1 - Foreign Filer TCC Online Registration/TCC Status/Error Notifications Authentication/Authorization
Added additional section to clarify instructions for the new program.
IRM 3.42.7.15.9 - Secure Access Digital Identity (SADI) Authentication/Authorization
Removed or for any other inquiries to promote more direct language and improve instruction.
IRM 3.42.7.15.12.1 - Third-Party Authentication - Form 2848, Power of Attorney and Declaration of Representative and Form 8821
IPU 25U3711 issued 12-10-2025:
Paragraph (4) - Converted list to table to support better readability.
IRM 3.42.7.15.14 - Disclosure Cross-References
IPU 25U3711 issued 12-10-2025:
Paragraph (1) - Converted list to table to support better readability.
IRM 3.42.7.16.6 - Live Chat Documentation
IPU 26U0386 issued 04-01-2026:
Added clarifying language to support plain language and the use of e-Gain during chat sessions.
Exhibit 3.42.7-6 - Abbreviations
IPU 26U0386 issued 04-01-2026:
Added IDES and FATCA to support the plain language requirement.
Throughout
Made various editorial changes including corrections to hyperlinks, website addresses, IRM references, terms and typographical errors.
Effect on Other Documents¶
IRM 3.42.7 dated 08-13-2025 (effective October 1, 2025) is superseded. This IRM incorporates the following IRM Procedural Updates: 25U3711 issued 12-10-2025; 26U0386 issued 04-01-2026.
Audience¶
These procedures are used by e-help Desk assistors and Technical Services Operation (TSO) employees. Also intended for managers, analysts, business owners, and others who offer support to users of the IRS electronic products and services.
Effective Date¶
(10-01-2026)
Jason Romero-StephensDirector, Electronic Products & Services SupportTaxpayer Services
Program Scope and Objectives¶
Purpose: The Electronic Products & Services Support (EPSS) organization is a stand-alone organization reporting to the Director, Customer Accounts Services (CAS) in the Taxpayer Services (TS) Division. EPSS is a centralized office for the management of the IRS electronic products and services within TS:CAS. The EPSS vision is to advance the IRS electronic business opportunities to meet the changing demands of the future while delivering a positive customer experience. The mission is to support customer-valued e-solutions for service-wide electronic products and services. Visit the EPSS web site at Electronic Products & Services Support (EPSS) (sharepoint.com) for more information.
Audience: These procedures are used by e-help Desk assistors and Technical Services Operation (TSO) employees. They are also intended for managers, analysts, business owners, and others who offer support to users of the IRS electronic products and services.
Policy Owner: Director, Electronic Products & Services Support (EPSS).
Program Owner: E-help, Technical Services Operation, Operation Support.
Primary Stakeholders: All the IRS users of electronic products and services.
Program Goals: To support customer-valued e-solutions for Service-wide electronic products and services.
Background¶
EPSS has two operations providing support to customers.
E-help Desk Operation offers support to individuals, businesses and e-file providers, with electronic products and services. The five e-help Desk sites are in Andover, Atlanta, Austin, Cincinnati and Ogden.
Technical Services Operation (TSO) supports Information Return Issuers, Payers, Transmitters, and Software Developers. The two TSO help desk sites are in Austin, Texas, and Martinsburg, West Virginia.
EPSS supports the following electronic products and services:
Supported Electronic Products and Services
Affordable Care Act (ACA) Information Returns (AIR) System
Affordable Care Act (ACA) Information Returns - Form 1094-B / Form 1095-B and Form 1094-C / Form 1095-C
Business Tax Account (BTA)
Electronic Federal Tax Payment System (EFTPS)
E-Services, this includes the IRS e-file Application, Secure Object Repository (SOR) mailbox, TIN Matching, and Transcript Delivery System (TDS)
Filing Information Returns Electronically (FIRE)
Foreign Account Taxpayer Compliance Act (FATCA) online registration and International Compliance Management Module (ICMM) Error Notifications
Foreign Filer Transmitter Control Code (TCC) Online Registration, TCC or Error Notifications
Information Returns Intake System (IRIS)
Modernized e-File (MeF) for Tax Returns
System for Award Management (SAM)
Transmittal Control Code applications to file information returns
Users of the IRS electronic products include, but are not limited to, the following:
Users of IRS Electronic Products
Attorneys
Certified Public Accountants (CPA)
Electronic Return Originators (ERO)
Enrolled Agents (EA)
Financial Institutions
Governmental Agencies
Government Contractors
Information Return Filer/Payer/Issuer
Intermediate Service Providers (ISP)
Large Corporations
Low Income Tax Clinics (LITC)
Reporting Agents (RA)
Software Developers
State Taxing Authorities
Tax Counseling for the Elderly (TCE) Sites
Taxpayer Assistance Centers (TAC)
Transmitters
Volunteer Income Tax Assistance (VITA) Sites
The e-help Support System (EHSS) offers a holistic view of a customer's contact history with the EPSS Help Desks. Each contact with the customer is documented in EHSS as a Case. A case is the electronic version of a customer's contact. If the case is still open and the customer is providing/requesting more information on the same issue, document and update the activities section of the case.
It may not be necessary to create a case for a call that’s being transferred. See IRM 3.42.7.14.5.2, Escalating/Transferring Cases.
Assistors create cases to record the customer information, problem details, and resolution of the issue. EHSS interacts with the External Services Authorization Management (ESAM). ESAM has information about e-Services users. See IRM 3.42.7.5, Introduction to the e-help Support System (EHSS) for further information on e-Services and e-file Providers.
Roles and Responsibilities¶
The Director of EPSS supports customer-valued electronic products and services for the Internal Revenue Service.
The e-help Operations Chief offers technical help to the users of the IRS electronic products and services: such as Electronic Return Originators (EROs), Software Developers, Transmitters, etc.
The TSO Chief serves as a focal point for electronic processing of Form 1042-S, Form 1098 series, Form 1099 series, Form 5498 series, and all other Information Returns.
The Operations Support (OS) Chief offers program management oversight to ensure the effectiveness of all programs under the jurisdiction of the EPSS director.
All assignments are executed in accordance with the Taxpayer Bill of Rights as listed in (IRC) 7803(a)(3).
Program Management and Review¶
Electronic Products and Services Support (EPSS) oversees and maintains EPSS Help Desk Support programs by performing reviews and certification via the following systems and guidelines:
Continual EHSS Knowledge Base Article Certification - Knowledge base articles are used to ensure consistent and accurate customer responses are housed in the E-Help Support System (EHSS); and scheduled for continual certification by the assigned Program Management analyst.
Assistor Certification - New employees are certified by their manager as ready to respond to customer inquiries correctly and completely. During the on-the-job training (OJT) managers must certify students can perform satisfactorily prior to release from OJT.
EPSS Program Letter - The Program Letter is prepared on an annual basis by the Operation Support (OS) staff. It covers all expectations and aspects of the telephone program, such as forecasting and staffing requirements, call demand forecasts, level of service (LOS), and average handle time (AHT). Joint Operations Center (JOC) reports are used to monitor the telephone program in conjunction with E-Workforce Management which facilitates resource management and adherence.
Quality Measure - Is based on five principles, Customer Accuracy, Procedural Accuracy, Regulatory Accuracy, Professionalism, and Timeliness. Quality review goals include frequency, method of sampling and annual performance targets which are communicated via the EPSS Program Management Letter. Reviews are performed with the use of Contact Recording (CR) and Embedded Quality (EQ).
Program Controls¶
The following program controls are used to oversee EHSS Help Desk programs and ensure the information employees use to respond to customer contacts is accurate and current.
EPSS Communications and Review Process - The communications are used to convey a variety of topics, including unexpected system issues and technical, procedural, and administrative matters. Subject Matter Experts (SMEs) within each operation have been identified to review the communications to ensure readability and overall quality.
EPSS IRM Review - IRM authors and coordinators control requests for IRM reviews to the Operations. This complies with the requirements in IRM 1.11.9.3.1, Requesting Employee Feedback.
Publication Review - Publication authors and coordinators control requests for publication reviews to the Operations.
EHSS knowledge base articles - knowledge base articles also known as (KB) provide guidance for assistors to resolve customers’ issues and provide quality customer service. The Operation Support Program Management analyst provides quality control for managing the content of the KB database and assists with the continuous certification of the content.
Terms and Acronyms¶
The chart lists Electronic Products and their definitions:
Electronic Products
Definition
Affordable Care Act (ACA) Application for Transmitter Control Code (TCC)
An application for a firm or organization to submit for authorization to electronically file ACA Information returns. Form 1094-B, Transmittal of Health Coverage Information Returns; Form 1095-B, Health Coverage; Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns; Form 1095-C, Employer Provided Health Insurance Offer and Coverage.
Affordable Care Act Information Return System (AIR)
System used by filers of Form 1094-B, Transmittal of Health Coverage Information Returns; Form 1095-B, Health Coverage; Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns; Form 1095-C, Employer Provided Health Insurance Offer and Coverage to file their returns electronically with the IRS.
e-File
The electronic submission of customer return data for both individual customers and businesses. The IRS has collaborated with various private industry companies that offer e-file and electronic payment options to the individual customer. Electronic filing and payment options for corporations, tax exempt organizations, partnerships, estates, trusts, employment and excise taxes are also available. Modernized e-File (MeF) is the platform used by the IRS to process customer return data except for the electronic filing of information returns.
e-Services
A suite of web-based products that allows firms or individuals to do business with the IRS electronically. See IRM 3.42.8.6, E-Services, for a list of products available to authorized users of e-Services.
Electronic Federal Tax Payment System (EFTPS)
Offers ways for business and individual customers to make Federal tax payments electronically using Electronic Funds Transfer (EFT). EFTPS allows users to submit remittances, validate payments, and view payment history via the Internet or telephone. For more information, visit the IRS.gov web site, EFTPS: The Electronic Federal Tax Payment System.
Filing Information Returns Electronically (FIRE)
The system used by filers of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding; Form 1097-BTC, Bond Tax Credit; Form 1098 series; Form 1099 series, Form 3921, Exercise of an Incentive Stock Option Under Section 422(b); Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c); Form 5498 series, Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips; Form 8596, Information Return for Federal Contracts Form 8955–SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits; Electronic Extension of Time to File, and Form W-2G, Certain Gambling Winnings, to file their returns electronically with the Internal Revenue Service.
Foreign Account Tax Compliance Act (FATCA)
Online Registration System is an online system for entities, including foreign financial institutions (FFIs) and certain non-financial foreign entities (NFFEs), to register as participating FFIs for FATCA compliance purposes. International Compliance Management Module (ICMM) is an internal IRS electronic FATCA reporting system that will capture, process, and store data.
Foreign Filer Information Returns Intake System (IRIS) Transmitter Control Code (TCC)
Process that allows non-US Filers to transmit information returns electronically to Information Returns Intake System (IRIS) through International Data Exchange Service (IDES).
Information Returns (IR) Application for Transmitter Control Code (TCC)
An application for a firm or organization to submit for authorization to electronically file information returns via FIRE.
Information Returns Intake System (IRIS)
The system used by filers of Form 1097-BTC, Bond Tax Credit; Form 1098 series; Form 1099 series; Form 3921, Exercise of an Incentive Stock Option Under Section 422(b); Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c); Form 5498 series, and Form W-2G, Certain Gambling Winnings, to file their returns electronically with the IRS.
IRIS Application for TCC
An application for a firm or organization to submit for authorization to electronically file information returns via IRIS.
Secure Access Digital Identity (SADI)
Modernized identity proofing and authentication solution for the public facing IRS applications.
System for Award Management (SAM)
A TIN matching program. The TIN matching process is a collaborative effort between the General Services Administration (GSA) and the IRS to improve the quality of data in government acquisition systems. The TIN is mandatory in SAM unless the vendor is located outside the United States and doesn’t pay employees within the United States. New registrants will go through the IRS TIN validation process at the time of initial registration. Current vendors will go through the IRS TIN validation process at the time of annual renewal. For more information, visit the SAM web site.
See IRM Exhibit 3.42.7-6, Abbreviations for a list of commonly used acronyms and abbreviations.
Overview of EPSS¶
E-help and TSO assistors don't answer account-specific questions (i.e., calls received about individual tax accounts).
Exception:¶
Customers who contact the e-help Desk for help with data verification issues, SAM or EFTPS enrollment.
E-help Desk assistors will help all Business Master File (BMF) e-file participants (Business on-line filers and tax professionals) with e-file inquiries (e.g., rejected returns, e-file application issues, etc.). If the e-file return is rejected due to an existing account issue (e.g., filing requirement, business name issue, etc.), the customer must be referred to the appropriate office. See IRM 3.42.4.15, Handling e-file Inquiries.
Figure 3.42.7-1
If ...
Then ...
An individual customer has a question about rejects and/or any customer account-related issues
Refer them to Accounts Management (AM) at 800-829-1040.
It is the online provider's responsibility to tell the filer what was rejected and why. However, if the provider hasn’t or won’t help the customer, AM has instructions on how to offer help.
An individual customer has a question about refund inquiries
Refer them to the toll-free IRS Refund Hotline at 800-829-1954 (24/7), “Where’s My Refund?” on IRS.gov or the free mobile application “IRS2Go” (English and Spanish) for smart phones.
A business customer is filing a business return and it is rejecting due to an existing account issue (e.g., filing requirement, business name issue, etc.)
Refer them to the Business and Specialty line at 800-829-4933.
Refer rejects associated with Form 990, Form 990-EZ, Form 990-N, Form 990-PF, or Form 1120-POL to the Tax Exempt/Government Entity (TEGE) line at 877-829-5500.
A customer is calling to report that an Authorized IRS e-file Provider may be violating the IRS e-file rules or through research the assistor finds that an Authorized IRS e-file Provider may be violating the IRS e-file rules
Refer taxpayers to the IRS web site page, Make a complaint about a tax return preparer , and have them report it using Form 14157, Return Preparer Complaint
For all internal referrals, complete Form 14157, Return Preparer Complaint and mail to address on form or email to *RPO Referrals
Assistors will not answer questions about tax law or provide legal opinions or legal positions during any customer encounter.
Even though EPSS employees offer limited support directly to customers, you must be aware of the Taxpayer Bill of Rights (TBOR) and keep them in mind when interacting with customers. The TBOR lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees must be familiar with customer rights. See (IRC) 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For more information about the TBOR, see the IRS web site for the Taxpayer Bill of Rights.
Hours of Operation¶
Core hours of operation for EPSS:
Figure 3.42.7-2
Days
Hours
E-help - Monday through Friday
6:30 a.m. - 6:00 p.m. Central Time
TSO (IR/FIRE) - Monday through Friday
7:30 a.m. - 4:30 p.m. Central Time
Modernized IRIS (ACA/FATCA/IRIS) - Monday through Friday
6:30 a.m. - 6:00 p.m. Central Time
Escalation Path for Assistance¶
The escalation path for help is as follows:
Level 1 – The first point of contact for customer issues. Level 1 personnel keep direct contact with the customer and internal support groups as necessary. They handle all issues within the scope of their training and authority. They document the Interaction in a detailed and complete manner. Typical issues include, but aren’t limited to, failed transmissions, rejected returns, and help with Internet-based applications. If an issue is beyond the scope of their jobs, the Interaction is escalated to a Level 2 Provider Group or as instructed in the knowledge base article.
Level 2 – Personnel with more experience, knowledge, and training are needed to resolve the issue. Level 2 personnel include, but are not limited to, leads, managers, and business analysts. They resolve issues and follow up with the customer to ensure all issues have been resolved to the customer's satisfaction. Typical issues include, but aren’t limited to, error code issues resulting from web products, communication and connectivity issues not resolved at Level 1. Level 2 will engage Level 3 as necessary. See IRM 3.42.7.18, EHSS Level 2.
Level 3 – Personnel such as system administrators and developers, who handle issues including but not limited to web server down and undocumented hard code errors. They interact with internal groups, not external customers.
Impact on Other IRS Offices¶
Employees must be aware of the policies and procedures of other IRS offices that impact EPSS.
Office of Disclosure¶
The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and Disclosure of Tax Returns and Return Information." All the IRS employees ensure customer confidentiality is protected and tax records are properly safeguarded and disclosed only as provided by law.
EPSS assistors must take measures to prevent the unauthorized disclosure of prohibited information. When giving information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking with on the telephone. Follow e-help Desk and Technical Services Operation authentication and authorization procedures.
Answering machines and voice mail are often used when communicating with customers, tax preparers, representatives, and other IRS employees. These systems aren’t secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103. Refer to IRM 10.5.1, Privacy Policy.
It is acceptable to leave a message if the greeting on the answering machine or voice mail refers to the customer being contacted or the customer has indicated that this is the telephone number where they may be reached directly.
Disclosure has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 10.8.1, Security Policy.
Faxing tax information to other IRS offices is permitted consistent with existing internal rules. See IRM 10.8.1, Security Policy and 10.8.1.4.18.7, SC-08 Transmission Confidentiality and Integrity, for guidance in faxing information to customers and their authorized representatives.
Employees may not use email to transmit SBU data unless they use the IRS Secure Messaging system. SBU data may not be sent outside of the IRS, including to other government agencies, customers or their representatives. See IRM 10.5.1.6.8, Email and Other Electronic Communications, for general rules for email and Secure Messaging.
Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.
Employees must report an inadvertent unauthorized disclosure of SBU data, including Personally Identifiable Information (PII) and tax information. The following must be reported immediately upon discovery if unauthorized disclosure occurs:
Verbal disclosure
Federal Tax Information (FTI) in IRMs, Training Materials, PowerPoints, IRWeb, and live test data uploaded to a system
Lost, stolen, or destroyed hardcopy records or documents
Packages lost/stolen during shipment, or lost/stolen remittances
All suspected security incidents, including any incidents of loss or mishandling of the IRS information technology resources and lost or stolen IRS IT assets and Bring Your Own Device assets
See IRM 10.5.4, Incident Management Program, and the Report Losses, Thefts or Disclosures page in the Disclosure and Privacy Knowledge Base for more information about incident/breach reporting.
Clean Desk Policy¶
The IRS’s Clean Desk Policy in IRM 10.5.1.5.1, helps you protect SBU data (including Personally Identifiable Information (PII) and tax information) throughout the privacy lifecycle. The Clean Desk Policy requirements apply to data left out in work areas (including those in telework and offsite locations) and non-secured containers, on credenzas, desktops, fax/copy machines, conference rooms, and in/out baskets.
All SBU data (including PII and tax information) in non-secured areas must be containerized during non-duty hours.
Protected data must be locked in containers in areas where the non-IRS personnel have access during non-duty hours and/or when not under the direct control of an authorized IRS employee. For more information, refer to the Containers section in IRM 10.2.14, Methods of Providing Protection.
Taxpayer Advocate Service¶
The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.
In general, EPSS doesn’t answer account-specific questions (i.e., calls received about individual tax accounts). Refer customers to TAS (See IRM 13, Taxpayer Advocate Service) when the contact meets TAS Criteria in IRM 13.1.7.3, TAS Case Criteria, and you can't resolve the customer's issue the same day. The definition of "same day" is within 24 hours. Same day cases include cases you can resolve in 24 hours, as well as cases in which you’ve taken steps within 24 hours to begin resolving the customer's issue. Don't refer same day cases to TAS unless the customer asked to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and send to TAS following your local procedures. See IRM 13.1.7.3, TAS Case Criteria, for more information. Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), can be found at https://www.irs.gov/pub/irs-pdf/f911.pdf.
If a customer specifically requests TAS help and it meets TAS criteria listed below:
The customer is experiencing economic harm or is about to suffer economic harm.
The customer is facing an immediate threat of adverse action.
The customer will incur significant costs if relief isn't granted (including fees for professional representation).
The customer will suffer irreparable injury or long-term adverse impact if relief isn't granted.
The customer has experienced a delay of more than 30 days to resolve a tax account problem.
The customer hasn’t received a response or resolution to their problem or inquiry by the date promised.
A system or procedure didn’t work as intended, or didn’t resolve the customer’s problem or dispute within the IRS.
The manner in which the tax laws are being administered raises considerations of equity, or has impaired or will impair the customer’s rights.
The National Taxpayer Advocate (NTA) decides compelling public policy warrants aid to an individual or group of customers.
Note:¶
Case criteria aren’t meant to be all inclusive; each customer’s situation must be evaluated based on the unique facts and circumstances of each case.
Refer the case at once to the TAS office. You must notate on Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order) Section III:
The TAS Criteria number
The specific circumstances of the hardship
The reason you didn’t give the relief
Note:¶
Please see Form 911, Section III Instructions, for box 8 examples of reason(s) that prevent you from resolving the customer's problem.
Form 911 must be reviewed and approved by a manager or lead before submission to TAS. Submit this request to the Taxpayer Advocate office located in the city or state where the customer resides. That information can also be found on the IRS.gov website Taxpayer Advocate Service, Contact Us page.
There’s a Service Level Agreement (SLA) between TAS and the Commissioner, Taxpayer Services (TS) Division, as well as SLAs between TAS and the other Operating Divisions. These agreements outline the procedures and responsibilities for the processing of TAS casework when the authority to complete the case transactions rests outside of TAS. The TS SLA is available at Taxpayer Advocate Service’s: Contact Us page.
TAS emphasizes the polite and respectful treatment of customers and practitioners by IRS employees. See IRM 3.42.7.14.2, Telephone Etiquette.
Congressional inquiries are referred to TAS.
Free File¶
Taxpayer Services, Industry Stakeholder Engagement & Strategy Branch manages the Free File Program. Free File is the result of a public-private partnership agreement between the IRS and the Free File Alliance, LLC. The Free File Alliance is a group of tax software companies providing free online tax preparation and electronic filing services to qualifying customers.
Electronic Products Services and Support (EPSS) offers back-up aid for resolving Free File Fillable Forms (FFFF) escalations. EPSS help only applies to customers who contact the IRS.gov website help desk. The e-help Desk phone line is reserved for helping tax preparers and Electronic Return Originators. The IRS Customer Service Representatives mustn’t refer customers to the e-help Desk for Free File Fillable Forms issues. Refer to IRM 21.2.1.54, IRS Free File Overview: The Free Way to Prepare and e-file Federal Taxes, for program-related information.
FFFF e-mail case responses must only use approved templates and scripts.
In rare occasions when a pre-approved script does not cover the needed response for a FFFF case:
Prepare a response that addresses the specific situation. Submit the response to the work leader for review. Document in the case history that the response was sent to the work leader for review before issuance.
Obtain approval from the work leader for the proposed response. The work leader must update the EHSS case to indicate the deviated response was reviewed and approved.
After approval, complete all required actions to send the response to the customer in accordance with IRM 3.42.7.11.5, Send Email.
Privacy, Governmental Liaison and Disclosure Incident Management Office¶
Privacy, Governmental Liaison and Disclosure (PGLD), previously known as Privacy, Information Protection and Data Security (PIPDS), is responsible for ensuring consistency in all processes and procedures affecting the ways the IRS handles privacy information protected by statute, regulation, Executive Order, or internal policy.
PGLD works with other business units to provide the IRS with the tools and resources necessary to protect sensitive taxpayer and employee data from potential identity theft due to IRS incidents involving the loss or theft of IRS IT assets and Bring Your Own Device (BYOD) assets containing SBU data, including PII and tax information; the loss or theft of physical and electronic documents that include SBU data, including PII and tax information; and inadvertent unauthorized disclosures of SBU data, including PII and tax information.
PGLD also leads IRS privacy and records policies, coordinates privacy protection guidance and activities, responds to privacy complaints, and promotes data protection awareness throughout the IRS.
PGLD Incident Management (IM) Office was established to ensure Servicewide implementation of federal directives to protect taxpayers and government employees against IRS data losses and misuse of sensitive personal data.
Since September 2007, the IM Office (previously known as the ITIM Office) in PGLD (previously known as PIPDS) has been responsible for administering and managing IRS program requirements by ensuring IRS incidents involving the loss or theft of IRS IT assets and BYOD assets containing SBU data, including PII and tax information; the loss or theft of physical and electronic documents that include SBU data, including PII and tax information; and inadvertent unauthorized disclosures of SBU data, including PII and tax information, are investigated, analyzed and resolved by PGLD/IM.
IM is dedicated to assisting taxpayers and government employees potentially impacted by IRS incidents involving SBU data, including PII and tax information, by working quickly and thoroughly to investigate the incidents to decrease the possibility that the information will be compromised and used to perpetrate identity theft or other forms of harm. See IRM 10.5.4.4.4, PGLD/Incident Management Risk Assessment and Mitigation, and Exhibit 10.5.4-1, Glossary of Incident Management Terms, Definitions, and Acronyms, for additional information about, and examples of, harm/risk of harm.
IM manages the reporting, risk assessment, and tracking of IRS incidents involving SBU data, including PII and tax information, as well as notification to potentially impacted individuals.
If you receive a call from a customer who has received a suspicious, bogus, or phishing email that claims to be from the IRS, tell the customer to send ("Forward" ) the email to the electronic mailbox: phishing@irs.gov. The IRS doesn’t start contact with customers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. See IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, for more guidance.
If a customer has previously been in contact with the IRS and hasn’t achieved a resolution, refer them to the IRS Identity Protection Specialized Unit at 800-908-4490.
Communication Feedback in EPSS¶
EPSS communicates information through SERP Feedback, EPSS Communications and QuickAlerts.
SERP Feedback¶
To ensure the accuracy of EPSS IRMs, and the EPSS Research Portal send corrections and change requests (not questions) to the right IRM author via the SERP Feedback Application (Database). Questions about policies and procedures in the products must be directed to managers or leads. If more clarification is needed, managers and leads will escalate the request to the EPSS analyst with program oversight, through the site training coordinators. The Site Training Coordinators must ensure the request for clarification is valid. EPSS Program Management Staff Leadership is authorized to submit SERP Feedback for IRM Part 3.
The SERP Staff will send SERP Feedback to the appropriate author for consideration of the requested procedural change. The following IRMs used in EPSS are:
IRM 3.17.277.4, Enrollment Procedures
IRM 3.42.4, IRS e-file for Business Tax Returns
IRM 3.42.5, IRS e-file of Individual Income Tax Returns
IRM 3.42.7, EPSS Help Desk Support
IRM 3.42.8, E-Services Procedures for Electronic Products and Services Support (EPSS)
IRM 3.42.9, IRS e-file of Information Returns
IRM 3.42.10, Authorized IRS e-file Providers
IRM 3.42.20, Preparer e-file Hardship Waiver Requests
IRM 21.3.11, Information Returns Reporting Procedures
Before submitting feedback, re-examine the requested change(s) and cite supporting documentation. Be specific. Avoid the use of general terms such as revise procedures. Submit only one issue/topic on the SERP Feedback.
Complete all required fields. The Identification field MUST be completed or the feedback won’t be forwarded. Use the Submitter Guide on the SERP website titled, Guide for Submitting Feedback.
The employee's manager receives an email confirming the submission of an issue and when a response is posted to SERP.
All changes are considered, but may not be accepted. Accepted changes are usually published on SERP. IRM Procedural Updates (IPUs) are announced on the EPSS SERP Portal, Alerts and Updates. Each IPU is assigned a number and identifies the Business Operating Division (BOD) and the intended audience.
Previous IPUs can be accessed via SERP through the IRM Procedural Updates (IPU) Lookup link under the IRM Supplements Tab.
IPUs are numbered consecutively through the fiscal year (October through September).
At the end of the fiscal year, the previous year's IPUs can be accessed via the SERP Archives.
You can view responses to SERP Feedback via the SERP Feedback Response by selecting IRM or topic.
Do NOT use the SERP Feedback Form to request changes to the following:
Editorial changes
Forms
Letters
Notices
Policy, policy statements, tax law and regulations
EHSS system changes
Suggestions
Leads, or other appointed personnel, must check SERP each day for pertinent IRM changes and alert all employees at their sites.
EPSS Communications¶
are email messages that are sent to individuals, such as assistors, analysts, managers, etc., to communicate information across EPSS. The source of information is from operations within EPSS or the Business Analysts. The following types of information are included in EPSS Communications (the list isn't all inclusive):
New procedures or information that impacts the e-help Desk and TSO
IRM updates
System/Application changes
System problems/outages
New/revised knowledge base articles
Site closures
Interim procedures
To request an EPSS Communication, pertinent information must be sent to the appointed EPSS, Operations Support Analyst with a courtesy copy to the back-up analyst. For example, systems used for software testing or e-file production must be sent to the PM Analyst assigned to the program. E-Services analysts on the Products and Services Support (PSS) staff must address Employee User Portal (EUP) issues.
To keep quality and readability of communications, all originators, reviewers and approvers of EPSS Communications must follow the guidance in the EPSS Communication Request Job Aid located on the EPSS Research Portal.
EPSS Communications are distributed to EPSS employees only. A courtesy copy is sent to Centralized Quality Review System (CQRS) for review purposes, and SERP for posting to the EPSS SERP Portal. Posted EPSS communications stay on the EPSS SERP Portal for six months.
QuickAlerts¶
are delivered by email to communicate with Tax Professionals using a subscription-based service. Tax Professionals receive immediate updates for e-file transmitters, authorized e-file providers and Software Developers throughout the year. QuickAlerts are open to any individual, including the IRS employees. QuickAlerts subjects include processing delays, programming problems, and error reject code information.
To keep abreast of the information being given to Software Developers, transmitters, and authorized e-file providers, subscribe to QuickAlerts. Subscribe to QuickAlerts on IRS.gov following the steps below:
Click “Tax Pros”
Click “E-File Provider”
Click “QuickAlerts”
Click “Subscribe to QuickAlerts”
Enter Email Address and Click “Submit”
Enter Confirm Email Address, check “By checking this box, you consent to our data privacy policy” and click “Submit”
Click “Subscription Topics”
Click “Submit”
Introduction to the E-help Support System (EHSS)¶
The e-help Support System (EHSS) is used to give support to the IRS's external customers. The External Services Authorization Management (ESAM) keeps contact data for e-Services users, e-file Providers and Transmitter Control Code (TCC) applicants. As customers contact EPSS, employees can access their contact history which is in EHSS through cases. Each customer contact must be documented in a case.
Exception:¶
It may not be necessary to create a case for a call that’s being transferred. Refer to IRM 3.42.7.14.5.2, Escalating/Transferring Cases. Also, if the case is still open and the customer is providing/requesting more information on the same issue, document and update the activities section of the case.
EHSS Home Page¶
After successfully logging in to EHSS, the Navigation Pane appears on the left-hand side. The following menu items are used by assistors:
Favorites and Dashboards – Clicking on Favorites and Dashboards will offer the commonly viewed links selected by the user within EHSS.
Incident Management - Clicking on Incident Management will allow the user to Open New Incidents, Search Incidents and review the Incidents Queue.
Knowledge Management – Search for knowledge base articles by entering in key words or using the advanced search feature.
Service Desk – Clicking on Service Desk will allow the user to Open New Interactions, Search Interactions and review the Interaction Queue.
Miscellaneous – Clicking on Miscellaneous will allow the user to select their Work list or their group’s work lists.
Interaction/Incident Overview¶
Although Interactions/Incidents vary in complexity, the same basic process is used to create all Interactions/Incidents. The method for creating an Interaction is to use the "Open New Interaction" menu selection located under the "Service Desk."
The buttons across the top of the screen allow the user to go Back, Add to My Work list, Escalate and Close the Interaction as well as Apply a Template.
The Interaction is divided into three interrelated sections, the Interaction Details, knowledge article, and Attachments.
Interaction Details – allows input of all pertinent information about the nature of the customer problem.
knowledge article – has information used to solve the customer's problem.
Attachments – displays the attachments associated with the Interaction.
The link to the EPSS Authentication/Authorization Job Aid is located on the Interaction page below Priority. Click the link to refer to the right job aid, which will display in a new window. Refer to IRM 3.42.7.15, Authentication and Authorization Guidelines, for more information.
Interaction Details¶
The Interaction Details section is used to record information about the nature of the problem. In this window you can:
Identify the Product Type
Identify the Problem Type
Enter call details using free-form text in the Description
Categorize the Interaction based on certain values (Priority and Source)
Assign the Interaction to a group or person
Show if the customer speaks Spanish
There are several parts within the Interaction Detail. The asterisk (*) within EHSS shows it is a required field.
Interaction ID
Contact
Business Unit
Product Type
Problem Type
Provider Group
Priority
Source
Call Selected for CSS?
Description
EPSS Authentication and Authorization Job Aid
Search Knowledge
Notify on Close By
Spanish Box
Internal Comments/Template Instructions
At a minimum, the following items must be completed/documented while the customer is on the phone:
Business Unit
Product Type
Applicable knowledge article(s)
There’s an Apply Template button located at the top of the tool bar that gives predefined information and populates fields with the right information. The Business Unit, Product Type, and Problem Type are automatically populated based on the template selected. A knowledge base article may be attached and the issue may be documented in the description area. Once the template is selected the fields can be edited.
Contacts¶
A contact must be selected to create a case.
You must search by EFIN, EIN, ETIN or TCC if known.
EFIN will only be found if Active or Inactive. If EFIN has been dropped, it’ll no longer be available in EHSS.
If unknown, or customer doesn’t have one, or your first search is unsuccessful you must conduct a second search using criteria relevant to the call enter one of the below options.
Contact Search Options
Contact
Last Name
First Name
Employer Identification Number (EIN)
Title (Prin, RO, Contact)
DBA Name
Legal Company Name
IRS ShortID
Electronic Filing Identification Number (EFIN)
Electronic Transmitter Identification Number (ETIN)
Preparer Tax Identification Number (PTIN)
TCC#
Whenever possible, assistors must create a registered case. If e-help Desk assistors are unable to locate customer information in the system, the case must be created using the Contact Name "e-Product User" . When addressing an International Compliance Management Module (ICMM), tax law issue, or a general question where customer information isn't in FIRE, TSO assistors will create a case with the Contact Name "TSO" . See IRM 3.42.7.6.8, Description.
In the case where the customer is not our customer, the case should be opened as unregistered using “e-Product User” or “TSO” in the contact name, without making two attempts. EFTPS, SAM, 94x PIN Registration, Secure Access Digital Identity (SADI) and FATCA Registration or FF TCC Online Registration (TCC not issued yet) customers will always have a contact as e-Product User.
If you decide that a customer should have been registered in EHSS (e.g., customer has an active EFIN with application in completed status, customer has a TCC) and the caller isn't found, resolve the issue, update the Description and close the case using the Status of Closed if proper. Be sure to include the contact information as required. See IRM 3.42.7.6.8, Description.
Business Unit¶
To select the Business Unit, click on fill field arrow and all Business Units will appear. Select the business unit that best identifies what area the customer is contacting us about.
Business Unit Fields
Business
E-Services
eFS (MeF and ACA Mailboxes)
EHELP Paper
Employment
Individual
IRS.gov Online Tools & Products (ONLTP)
Modernized Information Returns
Online Services
Taxpayer Digital Communication (TDC)
Technical Services Operation
TSO Paper
EFS is not to be used by EPSS
Product Type¶
The product type must be documented as part of an Interaction. Product Types are broad based categories that allow us to identify the overall reason for the inquiry. There are various products associated with different customers; not all customers use all products. The Business Units (Business, e-Services, eFS (MeF and ACA Mailboxes), EHELP Paper, Employment, Individual, IRS.gov Online Tools and Products (ONLTP), Modernized Information Returns, Online Services, Taxpayer Digital Communication (TDC), Technical Services Operation, TSO Paper) in EHSS have distinct product types. Because we often receive inquiries that aren’t supported by the EPSS Operations, each business unit has an unsupported Product Type. Select the Product Type that best identifies the issue the customer is contacting us about. Once the Business Unit has been selected, the menu automatically displays the Product Type(s) associated with the Business Unit.
The following tables list the product type(s) associated with the Business Unit. (eFS is not to be used by EPSS)
Business Product Types
720 e-file
990 e-file
1041 e-file
1042 e-file
1065 e-file
1120 e-file
2290 e-file
720 e-file
8849 Claims
EFTPS
Extension
Phone
SAM
Unsupported Product
eFS (MeF and ACA Mailbox) Product Types
ACA (Affordable Care Act)
BMF (Business Master File)
DSB (Departmental Services Branch)
ESSB (Electronic Support Services Branch)
IMF (Individual Master File)
TEGE (Tax Exempt / Government Entities)
E-Service Product Types
Application
Phone
TDS
TIN Matching
Unsupported Product
E-help Paper Product Types
See IRM Exhibit 3.42.7-2
Employment Product Types
940 e-file
941 e-file
943, 944, 945 e-file
Phone
PIN Registration
Unsupported Product
Individual Product Types
1040 e-file
ETD e-file
Free File Fillable Forms
Phone
State e-file
Unsupported Product
IRS.gov Online Tools & Products (ONLTP) Product Types
FATCA
Foreign Filer TCC Registration
Phone
QI WP WT Online System
Unsupported Product
Modernized Information Returns Product Types
1094 / 1095-B and 1094 / 1095-C
ACA Application
Extension and Waiver
IRIS Application
IRIS Foreign Filer
IRIS Forms
Phone
Unsupported Product
Online Services Product Types
Business Tax Account (BTA)
Phone
Secure Access Digital Identity
Unsupported Product
Taxpayer Digital Communication (TDC) Product Types
Misdirected External
Misdirected Internal
Technical Services Operation Product Types
Electronic Processing
Extension and Waiver
FATCA Error
Information Returns
IR Application for TCC
Notices
Phone
Unsupported Product
TSO Paper Product Types
710-84381 ACA Undeliverable Mail
750-12810 Form 8508 Waivers
750-12820 Form 8809 Extension of Time
750-12821 Recipient Extension
750-12822 Additional Extension
750-12823 Unpostables
750-12850 IR Application Acceptability Criteria
750-12854 Compromised EFIN
750-12860 IRIS Acceptability Criteria
750-12870 TSO Research
750-12873 Form 10301
750-12874 IRP Research
750-12875 Penalty
750-40010 Security Event
750-42900 F 8453
750-84381 Paper Form 4423
750-84832 ACA STUP
760-00000 Miscellaneous
760-84381 ACA Extension
Problem Type¶
Once the Product Type has been selected, the Problem Type must be identified. Problem Types are directly related to the product that was selected in that you must first select a product before the system displays values from which to choose. Select the Problem Type that best identifies the issue that the customer is contacting us about.
Problem Types and their definitions are shown below:
Figure 3.42.7-3
Problem Type
Definition
Example
Application
Use for questions about the status or submission of the IRS e-file Application (including fingerprint status), TIN Matching, IVES application, and general application inquiries.
How to get applications; who needs to apply; My EFIN has been deactivated, reporting agent questions, general information.
Browser
Use for calls related to problems using the web browser in an e-Services product.
Text being displayed improperly; problems with using or updating a browser; problems printing.
Certification
Use for questions about the QI WP WT Certification process. Use for questions about FATCA COPA and Periodic Certification process.
QI, WP, WT questions about the Certification process. Customer is inquiring about when the COPA or Certifications are due. COPA and Periodic status inquiries. Where’s the certification link?
Correspondence
Use when customer is calling about correspondence received or not received from the IRS.
Acceptance letters
CP 303
Use for CP303 inquiries, or if the caller decides after probing that they do not wish to restrict their account.
No example provided
CP 311 / CP 311A
Use for CP 311 / CP 311A inquiries, or if the caller decides after probing that they do not wish to restrict their account.
No example provided
Customer Comment
Use only for inquiries about positive and negative feedback and suggestions.
When there’s a comment from a customer (feedback or suggestion), the Interaction Description must have a clear and concise restatement of the comment and any other pertinent information.
Use only when case is being reassigned/transferred to an analyst or Business Owner.
Data Verification
Use when customer needs to verify their data.
Name/TIN verification for EFTPS or SAM.
Due Date
Use when customer wants to know the due date of a return.
"When is Form 1040 due?"
Enabled
Use when customer is requesting their account be unrestricted (SADI or BTA).
Customer previously had account restricted but now wants account unrestricted to set up an online account.
Error Message
Use for calls where the customer is reporting a specific error message.
System returns an error when trying to submit an application (other than e-file application), or receiving an error message when using Secure Access Digital Identity (SADI) or Business Tax Account (BTA).
Extensions
Use for questions about extensions of time to file for all return types.
Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.
FATCA FIN
Use for inquiries received requesting a FATCA Identification Number (FIN) for FATCA reporting purposes.
User needs a FATCA FIN but isn't required to register through FATCA Online Registration System.
Foreign Filer TCC
Use for any question related to the Foreign Filer TCC.
No example provided
Forms and Publications
Use for requests about forms and publications.
"How do I get one?" "Which one should I use?"
General Information
Use for giving information found in publications and IRMs, and IRS.gov, when explaining procedures that don’t involve filer or return specific topics.
Use for a general question when a more specific Problem Type isn't available. "Where do I find the Online Registration FATCA System?"
Caution:¶
This Problem Type should be used infrequently. Document the Interaction to support the reason it is being used.
IRS Acceptance / Acknowledgements
Use for calls about return acceptance data on the Acknowledgment (ACKS) Record.
Verifying an accepted return, rehang file; non-receipt of file; inability to read file; requesting time the ACK file is available.
IVES
Use for calls about transcript issues and the customer is a member of the IVES program.
Use when IVES user is having issues with Secure Mailbox response time, transcripts not received in their Secure Mailbox, can't download transcripts from their Secure Mailbox.
Links
Use when links to e-Services products aren’t displayed on the main e-Services web page.
Links not displaying or links not working.
Locked Out
Use for TIN Matching lockout issues.
Customer is locked out of TIN Matching for 96 hours.
Login
Use when a customer has trouble logging in with Username, password, locked out, etc. (exception: TIN Matching). Applies to all systems.
The customer is having trouble logging in to e-Services or FATCA.
Mandate
Use for calls about any issue involving the mandate of Form 990, Return of Organization Exempt From Income Tax; Form 1120, U.S. Corporation Income Tax Return; Form 1065, U.S. Return of Partnership Income; and Form 2290, Heavy Highway Vehicle Use Tax Return.
"What are the mandate limits?" "Do I have to file electronically?"
Misdirected External
Use for external calls for products and services that the e-help Desk doesn’t support.
A customer calls the e-help Desk with a tax law or tax account question.
Misdirected Internal
Use for internal calls for products and services that the e-help Desk doesn’t support.
A customer is transferred or is referred to the e-help Desk in error from another area of the IRS, such as AM.
Name Check
Use when two fingerprint results have been unprocessable and a name check is done.
No example provided
Out of Scope
Use only for questions related to the regulations, tax law or other issues not related to the FATCA registration/QI (input) system, or Foreign Filer TCC Online Registration system.
A financial institution is inquiring about tax law issues, regulations on the Foreign Account Tax Compliance Act.
Password
Use for calls about FATCA password issues.
Customer is having password issues when trying to obtain a transcript.
Payments
Use for calls about payment-processing issues.
Credit/debit card, ACH Debit and/or Credit, Lockbox, and form payment record.
PIN
Use for calls about PIN Application related issues.
Rejected PIN enrollments.
PIN Disabled/Deactivated
Use for calls to let the customer know their 94x registration was accidentally deactivated.
Customer calls to find out the status of their PIN and discovers it has been deactivated.
Production
Use for calls about live processing issues.
Processing schedules, cycle schedules.
Reason Code (RC) 1
Identity Theft indicated by customer - customer requests account be restricted.
Customer didn’t set up account and says identity was previously stolen.
Reason Code (RC) 2
Did not request account or doesn’t recall, no indication of IDT - customer requests account be restricted.
Customer didn’t set up account and requests we disable.
Reason Code (RC) 3
No longer needs an account - customer requests account be restricted.
Customer set up account to access online product but no longer needs access.
Reason Code (RC) 4
Account created by family member or tax professional - customer requests account be restricted.
Customer believes family member set up account to gain access to online product.
Reason Code (RC) 5
IDT or didn’t request account, customer says return was filed using their IPPIN - customer requests account be restricted.
Customer says return filed but didn’t file. Account may have been created to aid in filing fraudulent return.
Reason Code (RC) 6
Other Reason Code for use when restricting and doesn’t meet the criteria of RC 1-5 or if research shows that the account was previously restricted or blocked and caller doesn’t want to unrestrict the account.
No example provided
Registration
Use when troubleshooting FATCA registration or Foreign Filer TCC registration issues.
Login names, general information, Registration 508 compliance issue.
Rejects
Use for calls about live and test reject conditions.
Request for reject condition, including those occurring after a software update or problems with software package.
Renewal
Use for questions about the FATCA Renewal of the FFI Agreement.
FFI needs to know where the FFI renewal link is located; What is FFI Renewal of Agreement Account Status?
Restriction
Use when customer requests their account be restricted based on a CP311 or CP311A.
No example provided
Signature
Use for calls about the IRS generated letters for missing or incomplete; Form 8879, IRS e-file Signature Authorization; Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return; Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return; Form 990, Return of Organization Exempt From Income Tax; and Form 1120, U.S. Corporation Income Tax Return.
Customer is inquiring about electronic signatures including Individual and Business PIN signature authorizations. Also use for the IRS generated letters for missing or incomplete signature authorizations.
State Acknowledgements
Use for calls about the State Only Acknowledgements.
"I didn’t receive my State acknowledgement." "I can't read my State acknowledgement."
Statement of Receipt - SoR
Use when a customer’s Form 94x Online Signature PIN is activated.
No example provided
Status
Use when a customer is inquiring on their QI, WP, WT status.
No example provided
System Unavailable
Use for questions related to technical difficulty, system unavailable, known outage for FATCA or Foreign Filer TCC system.
I’m unable to access the site, the system is unavailable.
Suitability
Use for calls about receipt of suitability letters. Use for both new and previously accepted applications in accepted or failed suitability status.
Background check of applicant, fingerprint results, the IRS tax data, suitability letters, status of suitability process, and Accurint Checks.
Testing
Use for calls about test-processing issues.
Communication tests, specifics in the testing package, phone numbers to use, password for testing, and problems identified during testing with software packages.
Transmission
Use for system to system communication that requires a web service connection.
Customer is calling about transmission issues including errors when using Automated Enrollment and trouble accessing A2A or IFA.
Trouble
Use for calls that prevents you from communicating with the customer. For instance, ‘dead air’, phone static, poor connection, or lost connection.
Speaking with a customer and the phone connection is poor, lost, static, dead air, Joint Operations Center (JOC) test calls etc.
Update
Use when a customer needs to update their application, is having trouble updating or has questions on updating their application.
Use for e-Services applications, and Employment - 94x PIN Registration Application.
Waivers
Use for calls about mandated e-file issues.
"How do I get a waiver?" "What is the status of my waiver request?"
TSO Problem Types are in the figure below:
Figure 3.42.7-4
Problem Type
Definition
Examples
A2A
Use for questions related to Application to Application (A2A).
IRIS transmitter or Software Developer asking questions about A2A.
ACA AATS
Use for ACA Assurance Testing System (ATS) related questions or reviewing tests.
Software Developer is calling about AATS.
Acknowledgements
Use for questions about why an acknowledgement wasn’t received or how to retrieve an acknowledgement.
"How do I retrieve my ACA acknowledgement?" ," I didn’t receive my ACA acknowledgement" .
Automatic Extension (IRIS)
Use for any questions concerning the input of extensions through the IRIS system.
For questions related to extensions filed through IRIS.
CP2000 / Underreporter
Use when a payer or employer may have over reported money amounts for payees or employees on Form 1099 or Form W-2.
Payer/employer filed multiple Form 1099 or Form W-2 with the same money amount for the payees/employees.
CP2100 and CP2100A
Use for questions about the IRS CP2100 or CP2100A.
Customer requests an explanation of the notice and how to respond.
Combined Federal/State Filing (CF/SF) Program
Use for questions on the requirements for the Combined Federal/State Filing (CF/SF) Program and when to submit a test file to qualify for CF/SF.
Customer is inquiring on the types of information returns that may be filed with the CF/SF program.
Communications Test
Inquiries about one-time communication test.
Transmitter/issuer is calling about their communication test.
Corrections
Use for questions about how to correct a previously accepted electronic form.
Customer is requesting guidelines on the requirement to submit corrected returns electronically.
Correspondence
Use when the customer is calling about correspondence received or not received from the IRS.
ACA TCC number, IR TCC Letter not received.
Customer Comment
Use only for inquiries about positive and negative feedback and suggestions.
When there’s a comment from a customer (feedback or suggestion), the Interaction Description must have a clear and concise restatement of the comment and any other pertinent information.
Use only when Interaction is being reassigned/transferred to an analyst or Business Owner.
Data Verification
Use when customer needs to verify their data.
Name and address.
Duplicate File
Use for questions about duplicate reporting.
Customer requests procedures to cancel one Form 1042-S file because they sent the same file twice.
Electronic Extension of Time to File Information Returns
Use for any questions about the processing and status Application for Extension of Time to File Information Returns submitted electronically.
Customer wants to know how to get an extension or what is the status of extension request.
Error Message
Use for calls where the customer is reporting a specific error message.
System returns an error when trying to submit an ACA Application for TCC, IR Application for TCC.
Error Message - IDES
Use for inquiries where the customer is reporting an IDES error message
No example provided
Error Message - IRIS
Use for inquiries where the customer is reporting an IRIS error message
No example provided
File Format
Use for any questions about specifications as listed in Pub 1187, Pub 1220, Pub 1239, Pub 1516 and Pub 4810.
Customer would like to know the file format changes for Form 1099-B.
File Status
Use for questions about the status of an electronic file.
Customer says the status of Form 1099-MISC. file is bad and would like to know how to correct a bad file.
Form 10301 or CD
Use for any questions about, Form 10301, CD encryption code, damaged and non-receipt of CD.
Customer has a question about completing Form 10301 or wants to know if they’ll be receiving a listing on a CD.
Form 8508
Use for any questions about the submission and status of Form 8508, Application for a Waiver from Electronic Filing of Information Returns (Forms W-2, W-2AS, W-2G, W-2GU, W-2PR, W-2PI, 1042-S, 1097-BTC, 1098 Series except 1098-F, 1099 Series, 3921, 3922, 5498 Series except 5498-QA, 8027, ACA Forms 1095-B, 1095-C, or an Authoritative Transmittal Form 1094-C).
Customer would like to know if Form 8508 must be submitted every year?
General Information
Use for giving information found in publications and IRMs, and IRS.gov, when explaining procedures that don’t involve filer or return specific topics.
Use for a general question when a more specific Problem Type isn't available. "Where can I find information on how to complete ACA Application for TCC?" , or IR Application for TCC. "Where do I find the Online Registration FATCA System?"
Caution:¶
This Problem Type should be used infrequently. Document the Interaction to support the reason it is being used.
General Inquiry
Use for providing information found in Publications, IRMs, and IRS.gov for preparing and filing information returns.
Customer uses the self-help resources offered.
IRIS ATS
Use for IRIS Assurance Testing System (ATS) related questions or reviewing tests.
Software Developer is calling about IRIS ATS scenarios.
Links
Use when links to e-Services products aren’t displayed on the main e-Services web page.
Links not displaying or links not working.
Login
Use when a customer has trouble logging in with Username, password, locked out, etc. (exception: TIN Matching). Applies to all systems.
The customer is having trouble logging in to FATCA.
Mandate
Use for any issue involving the mandated filing of Form 1094-B / Form 1094-C and Form 1095-B / Form 1095-C including the waiver process.
"What are the mandate limits?" , "Do I have to file electronically?"
Misdirected
Use for questions about external and internal issues for services that TSO doesn’t support.
An individual customer calls TSO with a refund, account issue/question.
Non-Automatic Extension
Use for non-automatic Form 8809 extension.
No example provided
972CG
Use for any questions about Notice 972 (CG).
No example provided
On-line Form 8809
Use for any questions about the processing and status of Form 8809, Application for Extension of Time to File Information Returns, submitted online.
Customer would like to know if approvals are displayed online.
Out of Scope
Use only for questions related to the IDES, FATCA Registration, Foreign Filer TCC Online Registration, FATCA regulations, FATCA tax law or other issues not related to ICMM notifications or IDES IRIS.
A financial institution is inquiring about the FATCA Registration, FATCA Logon issue, FATCA tax law issues, or regulations on the Foreign Account Tax Compliance Act.
Paper Form 8809
Use for any questions about the processing and status of Form 8809, Application for Extension of Time to File Information Returns, submitted by paper or fax.
Customer wants to know how to request an extension to issue recipient copies.
Password
Use for calls about FATCA password issues.
Customer is having password issues.
Password / PIN / Username
Use for calls relating to passwords, PINs and Username. (FIRE)
Customer wants to know if special characters are needed for a Username or has questions about how to create a new PIN.
Questionable Form
Use for any questions about Form 1099-OID, Form 1099-A, or other Form 1099, if questionable filing is suspected.
Customer needs to order forms to report a large withholding amount on Form 1099-OID, Form 1099-A.
Record Error Notification
Use for inquiries about ICMM record-level processing and field level errors notifications.
"On my FATCA transmission, I received a NVF with no error notification" ."What does that mean" ?
Recreate (External Request)
Use for requests from external customers to recreate CP2100, CP2100A, and Notice 972 (CG).
Customer lost the notice, didn’t receive notice, or is missing the payee page of the notice, and now needs a notice recreated.
Recreate (Internal Request)
Use for requests from the IRS employees to recreate CP2100, CP2100A, and Notice 972 (CG).
No example provided
Registration
Use when troubleshooting registration, FATCA registration issues or providing general registration information.
Login names, general information, Registration 508 compliance issue.
Replacement
Use for questions about how to replace a rejected electronic transmission/submission.
Customer is requesting guidelines on how to submit a Replacement transmission/submission electronically.
Secret Phrase
Use for calls relating to Secret Phrase for FIRE accounts.
No example provided
Software Requirement
Use for any questions about software types and online fill-in forms.
Customer asks if the IRS recommends a type of software.
Status
Use when a customer is calling to check on their ACA Application status.
Customer wants to know the status of their ACA Application for TCC or IR Application for TCC.
System Level Notification
Use for questions about file system ICMM error notifications on Form 8966.
Use when ICMM error notification is received about a digital signature check, file download, file decryption, schema validation, threat or virus scan.
System Unavailable/Issues
Use for calls related to technical difficulty, system unavailable, known outage.
Unable to access the site, the system is unavailable.
TCC Problem
Use for any questions about an assigned Transmitter Control Code issue.
Customer can't submit file because of a TCC/EIN mismatch.
Test
Use for questions about time frames for testing and test file format.
Customer asks when test files can be submitted through FIRE.
Trouble
Test call, dead air, phone static, poor connection or lost connection.
Speaking with a customer and the phone connection, is: poor, lost, static, dead air, JOC test calls etc.
Update
Use when a customer needs help updating their application, or has questions on updating their application.
Use for e-Services applications, ACA Application for TCC, IR Application for TCC, IRIS, and Employment - 94x PIN Registration Application.
Source¶
The Source is the communication channel used by the person who originally reported the problem. A person may report a problem by the following sources:
Figure 3.42.7-5
Source
Definition
Correspondence
Letters (including faxed suitability appeals)
Direct Call
Incoming Call (Default)
DUT
Document Upload Tool digital receipt
Email received
Fax
Faxed In
Live Chat
Incoming Chat from IRS.gov
Referral
From another IRS office
Voice Mail
Voice mail Messages
Provider Group¶
s are pools of personnel with something in common (i.e., assistors who support a certain product or assistors who work at a particular call site). Assistors only assign cases directly to Provider Groups and not individuals.
Click the fill field icon next to the field to select your Provider Group or view a listing of all Provider Groups that you are in.
Priority¶
The Priority typically classifies the case according to its effect on the customer's ability to continue operations. A problem that stops mission-critical activities has a higher priority than a problem that has a work-a-round or that just inconveniences someone.
Figure 3.42.7-6
Priority
Level
Definition
1
High
Issues affecting many users such as a reject code not working, a software developer that’s experiencing problems, several refunds that have been resequenced or data not received at ECC - MTB for posting.
Work stoppage affecting all users at all sites or at any one site. This is any system that has gone down. An Internal Revenue Workflow Optimization Request and Knowledge System (IRWorks) ticket may be opened.
2
Medium
Work stoppage affecting several users, an irate customer, or a recurring problem for a customer.
3
Low
Normal (Default)
Description¶
The Description is used to document the issue(s) a customer is reporting. Start the Description with a relevant phrase that identifies the customers issue(s) (e.g., R0000-902, previously rejected return, password reset, application status).
Properly documenting the case provides an audit trail. Complete details in the Description field are essential when referring a case to any Level 2. See IRM 3.42.7.18, EHSS Level 2.
If the customer is:
An e-help Desk contact, and you must create the case with the contact "e-Product User" . The Description must have a contact name, company name (if applicable). See IRM 3.42.7.6.1, Contacts.
EFTPS, SAM, 94x PIN Registration, Secure Access Digital Identity and FATCA customers will always have a contact as e-Product User.
Reminder:¶
For case documentation purposes, ask the customer’s name. If the customer’s name isn't shown in EHSS or e-file application, but they give the EFIN, ETIN, TIN and the Company name, add the customer’s name to the Description field.
A TSO contact, you must create the case with the contact "TSO" . The Description must have contact name, company name (legal name or DBA), TCC or EIN. See IRM 3.42.7.6.1, Contacts.
It isn't necessary to include contact information for customers who contact us in error. In addition, contact information isn't required for customers who contact the e-help Desk or TSO requesting general information.
Example:¶
General information - How do I obtain a TCC? How to create a FIRE account? How do I submit a file in FIRE/IRIS/ACA? General information doesn’t pertain to inquiries about information specific to the customer.
Example:¶
Specific information - A customer calls about the status of a TCC application: A customer received a rejection letter for their PIN registration: or a customer received an error message when trying to submit their e-file application. This is information specific to the customer; therefore, contact information is required.
Don’t enter the SSN in the Description field.
Be concise, but thorough. Use the standard abbreviations when possible (e.g., e-file application processing time, R0000-902, FW2-505-01, F1040-512). Refer to Exhibit 3.42.7-6, Abbreviations.
Example:¶
Data Verification Kim Hare; Hare Enterprises.
Example:¶
Writing Descriptions for Level 2¶
Ensure the Description field is completed properly before escalating to Level 2. Record corrections in the Description field if the information in EHSS is incorrect in the Customer Information section (i.e., the Customer Details or Contact Details).
Never enter the SSN in the Description field.
Include the following basic information on all Interactions:
Customer's first and last name
Short ID
Telephone number with time zone and state “Verified” as correct (if incorrect or missing in EHSS)
Email address and state “Verified” as correct
Error code and message, if applicable
In addition, ensure the following information is included:
BTA - Title of Caller, Entity Name, EIN, Individual listed on notice, U.S. State where articles of incorporation were filed
e-file Application – EFIN, EIN and/or tracking number
Application for TCC (ACA, IR, IRIS) - TCC or EIN
IRIS Transmissions (portal or A2A) - Date and time of transmissions (including time zone), TCC, Type of form(s), Type of transmission (portal fill In, CSV upload, or A2A), Receipt ID, Role (issuer or transmitter)
TIN Matching - TIN, date and time of submission, and tracking number (if known)
TDS – CAF, client's name, tracking number (if known), method of delivery
IVES – Consolidator/participant's number, company's legal name
MeF - Submission ID
Search Knowledge¶
Once the customer reporting the problem has been identified and the details about the problem recorded, a knowledge base article (KB) must be determined before the case is closed. A set of predefined KB are available to resolve the customer's problems quickly and efficiently.
Use keywords. A list of KB will appear based on the keywords used.
If you need to search for another KB or the KB doesn’t answer your concern, run a separate or additional filter to find the right response.
When searching Knowledge, assistors have the option of "Use knowledge article" or "Cancel" the KB. If you select a KB to review from the search results and it isn't relevant, select "Cancel" to remove the KB from consideration.
Assistors must review and select the KB that resolve the customer's issue(s) while the customer is on the phone to ensure they give the customer all the pertinent information in the KB(s). Reviewing the KB(s) while the customer is on the phone ensures the customer receives a complete and correct response. All KB referenced in answering the customer’s questions must be opened and listed in the knowledge article area under Knowledge Articles Accepted.
New and revised content changes are highlighted in EHSS. Removed content won’t be shown. Assistors are notified through EPSS Communications when a new KB is added. Assistors must read all communications and adhere to changes. You must ensure you’ve added the proper KB to the case. Failure to do so will result in you providing incorrect information to the customer. If you need help, see your lead or manager.
The Search Knowledge includes two fields that offer different ways of searching for potential knowledge articles – Search and Advanced Search.
Advanced Search displays a separate page where you can identify a knowledge base article by completing the applicable fields.
Knowledge Base Article¶
The parts within this section are:
Knowledge article ID - This is a pre-populated field generated when a knowledge base article (KB) ID from the Search Knowledge base is selected. The KB ID is formatted as KB00011111 to show the specific KB selected.
Knowledge base article - This is a pre-populated field generated when the KB is selected. It displays the narrative of the KB.
Send Email -This allows you to send an email within the system.
Knowledge Articles Attempted- This field displays all knowledge articles selected. You may view the contents of the KB used by selecting the KB ID Number.
Remove KB - This allows a KB to be removed if it is selected erroneously before closing your case.
Resolving a Case¶
A case is considered resolved when a knowledge base article (KB) has been selected and the close case button has been selected from the tool bar. Once a case is resolved, you can search for the case to review it.
If you’ve resolved more than one issue for the customer, a separate KB for each issue must be selected. The KB the assistor used to resolve all issues are visible in the KB section. For example, an assistor may help a customer with a TDS issue and an e-file application issue, both KB numbers are visible in the knowledge base article Section.
Escalate a Case¶
There may be instances when you need to assign the case to another Provider Group or you’ll need to escalate the case to a higher level for resolution. When this occurs it is called escalating a case.
A message will appear stating your case number has been associated with an escalated case. Your case number will appear on your work list as dispatched. The open-linked case will stay on your work list until the associated case is closed.
Escalate the case to obtain a case number and provide the case number to the customer.
The case and the escalated case are linked and appear under Related Records.
Relate Cases¶
At times you’ll receive inquiries about the same issue/problem and the case will need to be elevated to another level.
Cases can be related to other cases for many reasons. A common reason is a system wide issue. This can result in multiple calls for the same issue.
When a system or similar issue causes multiple calls, an Interaction is escalated to an incident. Future cases are then related to the new case. The new cases are referred to as Whiteboards.
When customers contact us about a common problem, their cases can be related to the open case (if one exists). Whenever you try to escalate a case the system will prompt you with potentially related cases. A message will appear stating the case number has been associated with the case.
Once a case is related to another case, you can access the case from the other case (and vice versa) in the Related Records section of the case.
When the case is closed, all related cases will close. Do not relate a case to a closed case.
If you need to call your customer back, you’ll be notified when the case is closed through an EPSS Communication. If you select the "Notify on Close By" button, you must include the customer’s email address in the ‘Email’ field. An email will automatically notify them when the issue is resolved, so no call back is required.
Knowledge Management¶
The parts within this section are:
Contribute Knowledge allows you to add knowledge articles or contribute to existing knowledge articles for consideration.
Search Knowledge Base allows you to search for knowledge articles by entering in key words or using the advanced search feature. You can "Flag Article" in a knowledge base article (KB). When the "Flag Article" button is selected you can add comments and associate them with the KB. The comments are reviewed and taken into consideration during the Continual Certification Process.
Contribute Knowledge¶
When a user (e.g., an assistor or analyst) decides that a knowledge base article (KB) doesn’t exist to resolve the customer's issue, the user may recommend an existing KB be revised or a new KB be created. The assistor can submit a request by selecting Flag Article from the ellipses inside the affected KB in EHSS. Refer to the Contribute Knowledge Job Aid, located on the EPSS SERP Portal for more information. All EHSS KB are reviewed by the KB articles analyst.
Contribute Knowledge Articles must be submitted timely to the team lead/manager. Unapproved Contribute Knowledge Articles are deleted by the knowledge articles analyst six months after creation.
If an operational change requires a change to a KB or a new KB, the Operations Chief or analyst must submit the change as soon as possible to ensure the changes are available when the change is implemented.
When the assistor flags a KB, it must be routed to their manager or lead for review before it can go to the knowledge articles analyst for consideration.
The manager or lead can add comments to the Contribute Knowledge Article through the "Updates" section. If the Contribute Knowledge Article is returned to the assistor, the assistor must review the comments to decide if more action is needed.
The team lead/manager will review the proposed Contribute Knowledge Article. The team lead/manager review is the first step of the review process. This review must be completed within two weeks when possible and the request must be returned to the assistor or submitted to the knowledge articles analyst for consideration.
Unapproved Contribute Knowledge Articles are deleted by the knowledge articles analyst six months after creation.
When the team lead/manager agrees that a new KB or update may be needed, the lead/manager will:
Edit the Contribute Knowledge Article, if necessary.
Submit the request for consideration.
The knowledge articles analyst will:
Evaluate the request and determine whether a revision or new knowledge article is needed.
Verify the source of the content of the knowledge article.
Correspond via email with the right EPSS Program Analyst for review, research and/or approval.
Publish the new knowledge article or update when applicable.
Tell the assistor of the final disposition (e.g., rejected with reason for rejection, adopted, referred, etc.).
The EPSS Program Analyst is the primary EPSS contact for knowledge articles related to their program responsibilities. EPSS Program analysts share this responsibility with Business Owners that own the process or product policy. The EPSS Program analyst will consult with the Business Owner when a change requires more technical review, is contingent on an IRM update or will create a gap in processing. The EPSS Program Analyst/Business Owner will:
Review the proposed knowledge article.
Review the entire existing knowledge article in depth.
Suggest another knowledge article ID if they believe a more proper knowledge article exists.
Suggest changes or rewrite the knowledge article as needed.
Work with the knowledge articles analyst to complete the knowledge article.
Review and approve knowledge article revision and digitally sign the knowledge article Approval Record for newly created knowledge articles if needed.
Draft and submit for approval, EPSS Communication for new, retired, and significantly changed knowledge articles. The analyst/owner must confirm EPSS Communication issuance.
Business owners are expected to review and give feedback for their knowledge articles throughout the year and during the certification process. Refer to IRM 3.42.7.10.2, Continual Certification of knowledge articles.
When all changes are made and the knowledge article has been approved, the knowledge articles analyst will:
Ensure the Contribute Knowledge Base is updated.
Keep a copy of all new and revised knowledge articles, and the knowledge article Approval Record when applicable.
Only select employees have permissions to access and update the Contribute Knowledge Base.
Continual Certification of Knowledge Base Articles¶
Knowledge Base Articles (KB) Certification activities occur throughout the year and are overseen by the EHSS KB analyst. Working with EPSS Program analysts, the KB analyst will review all “Published” knowledge articles in the Knowledge Base. Upon request, the KB analyst will give copies of EHSS KB(s) to Business Owners/Policy Analysts. Each Business Owner and analyst will certify to the knowledge articles analyst that their KB have been reviewed and updated, or reviewed and no updates were needed.
At least once a year, the EPSS Program Analysts review all KB supporting their programs. Business Owners may be contacted for necessary clarification or updates to the IRMs they own. EPSS Program Analysts must give feedback to the KB analyst. This review must be completed at least once a year. Each KB is reviewed in its entirety (including hyper links) for accuracy and necessary changes.
Throughout the year, EPSS Program Analysts review KBs as part of their regular program oversight to ensure article content matches current processing procedures and IRM content. Any discrepancies must be resolved by the analyst or escalated to the Program Owner when identified.
All knowledge articles are read and reviewed individually for correctness and any possible changes. Knowledge articles that are no longer needed are retired. Attachments are added or updated. Changes and additions are made to the EHSS Knowledge Article Base.
The KB analyst will submit a Certification memorandum to the EPSS Director each year by August 31st. The memorandum will certify the completion of the Continual Certification of knowledge base articles for the fiscal year, including all required certification activities.
Other Components in EHSS¶
Working an Interaction/Incident primarily involves identifying and resolving a problem. In addition to covering problem information and resolution, there are other case management activities that are performed in other pages in the Interaction/Incident section. The other pages used in EHSS are:
Activities Section
Related Records
Attachments
Status Fields
Send email
Activities Section¶
When the complexity of the problem or the depth of research requires more information to be captured or other documentation to be referenced, use the "Activities Section" . The Activities section can be used to input documentation on an Escalated or Open Interaction/Incident. Recording pertinent information and attaching files to this section is often essential to working the Interaction/Incident.
Assistors will not input notes on paper inventory Incidents, such as an appeal for e-File participation, unless designated to work that case.
Level 1 assistors must open a new Interaction if the Interaction/Incident was closed and the customer is calling about the same issue. Review the closed Interaction to review what guidance was given and open a new Interaction to document the issue.
Activities information allows research and communications to be tracked. If files are exchanged with the internal/external customer, the files need to be associated with the Interaction/Incident.
The input fields within the Activities section are:
Assistor Update Type - Gives a selection of choices on why you are updating the case.
Assistor Update Entry - Allows you to add more description on why you are updating the case.
Assistor Update Log - Gives the date, time and who updated the case with the description of the action taken.
Send email - Allows you to send an email about the Interaction/Incident.
Attachments¶
This section allows you to attach a document to your Interaction/Incident. You may only add attachments that are five megabyte (mb) or less. No more than 10 mb worth of attachments can be added to a single Interaction/Incident.
Do not include any attachment having an SSN.
Status Field¶
The Status Field shows where the Interaction/Incident is in its life cycle. An Interaction status is updated automatically. An Incident Status case is closed by choosing the right status in the Status Field.
When an Interaction/Incident is closed, saved or escalated the current date and time appear in the Activities section.
Although the actual Interaction/Incident Status value may vary, all Interaction/Incident status values will fall into one of the following categories:
The following Statuses are for interactions.
Status
Reason
Open Idle
If the Interaction was "Saved" only, it’ll appear as Open Idle. This will appear on your work list, which shows the Interaction needs to be worked or closed.
Dispatched
If a case is escalated or linked to another case the Status will appear as "Open Linked" .
Closed
Case resolved.
The following statuses are for Incidents only:
Status
Reason
Open
The default status when opening an Interaction or Incident.
Open Change Request
Reserved and won’t be used now.
Open Escalated
Forwarding to lead or manager within the escalation chain, sends an email to the next workgroup, and doesn’t change "Assigned To" field.
Open Pending User
Waiting for response from the user.
Open Researching
Researching more information.
Open Testing
Reserved and won’t be used now.
Pending Internal
Awaiting a response from an IRS entity.
Pending KISAM
Pending results of a KISAM ticket.
Testing
Pending User - waiting on the customer to resubmit new tests.
Testing
Pending Review - awaiting test review.
Whiteboard
Awaiting a resolution of a system related problem or outage.
Disabled
Reserved and won’t be used now.
Reopened
From an assistor, manager or customer reply by e-mail.
Closed
Case Resolved.
Send Email¶
Email is available within the knowledge article section by selecting the "Send Email" Link. You can send an email within the system from the Send Email link in the knowledge article section.
Emails can also be sent to all users in a Provider Group.
Free File Fillable Forms (FFFF) e-mail case responses must follow additional steps outlined in IRM 3.42.7.3.3, Free File.
The following must be completed:
Enter Contact names and Email Addresses in the "To" field.
Select the right template. Be sure to add the template to the email using the arrow symbol. Templates apply a "Subject" field entry. Do not revise the ticket reference
Give a brief subject in the "Subject" field.
Complete required fill-ins or add your message between Case Status and Kindest regards, if proper.
Use spell check.
Select Email button located on the top of tool bar.
You may receive inquiries through the EHSS email system. When responding to the inquiry follow the instructions in IRM 3.42.7.12.2, Email Function, when a response is required.
Work lists¶
Worklists consist of queues with the Interactions/Incidents that are assigned to your group or to you specifically.
There are several queues available to you that you can use to navigate the EHSS system quickly and easily. Some of the queues are redundant in that they give access to the same records. Some of the queues that you’ll use most often have been made into shortcuts and are available under favorites. The available queues are:
Interaction Queue
Incident Queue
Knowledge Document
Work list
Additionally, there are available queues under Favorites and Dashboards that will give the same information:
My Groups Work list
My Work list
Open Incident assigned to my Groups
Open Incidents by Provider Groups
Closed Interactions with Additional Email Response
Open E-mail Interaction by Provider Group
Reviewing the Work List¶
As an Interaction/Incident moves through its normal workflow, a lead or manager may assign the case to an assistor.
Your Work List will display under Miscellaneous Tab on the navigation pane. Click on the Work List and your work list items will appear.
Always click the Refresh button at the top of the EHSS Work List Queue tab after bringing up your work list. Clicking refresh ensures that you have the most current copy of your work list.
The Work List must be checked at the beginning of the shift and periodically throughout the day.
There’s a My Group's Work List for cases not assigned to an individual. The lead or manager must check My Group's Work List throughout the day and assign Interaction/Incidents to the individual Worklists. When assigned to an individual, the Interactions/Incidents cases will drop off the My Group's Work List.
A Work List Assignment document for assistors has been created to help avoid misrouted email cases. The document identifies the Provider Group by program to ensure Interactions/Incidents are worked timely. The document, Interaction/Incident Work List Assignments, is located on the EPSS Research Portal under EHSS Work list Assignments. This list may also be used in the case of business continuance (e.g., inclement weather) when telephone calls shouldn’t be transferred and Interactions/Incidents must be created.
Email Function¶
Email is an available function within EHSS. The email function directs and tracks emails from arrival through response and includes intelligent routing and service-level management and reporting.
Incoming email is received primarily by the state taxing authorities, TSO customers, Software Developers, Circular 230 participants, e-file Monitoring Coordinators, e-Services technical Level 2 customers, FATCA’s (FFIs and NFFEs) and Foreign Filer IRIS TCC customers. Stakeholder Partnerships, Education and Communication (SPEC) also use this function to send email inquiries on behalf of external customers. Outgoing email can be sent at any time. See IRM 3.42.7.17.2.1, System Downtime Procedures, for an example of when outgoing email should be used.
Email can only be reassigned to Provider Groups to which you are assigned. If you can't work the case, you must escalate the Interaction to the right Provider Group. If you don’t know where to route your case, contact your lead or manager for guidance.
Exception:¶
TSO controls the incoming default email and is allowed to change the Provider Group without escalating the Interaction.
The following guidelines govern the use of email:
The email address is irs.e-helpmail@irs.gov. The email address doesn’t display on the customer’s email. The email address is for internal use only and mustn’t be shared with the public.
Sensitive But Unclassified (SBU) data such as TINs or EFINs mustn’t be included.
Email isn't for account-related issues.
Emails must never be started by the assistors. Assistors may issue or respond by email after a first contact has already been made by the customer.
Exception:¶
In cases of escalated suitability related phone calls, the assistor will initiate an email to the ERO letting them know if they are able to reapply.
If an assistor receives an email that includes threatening or offensive language, the assistor isn't required to respond to the email. The assistor must follow IRM 3.42.7.14.8, Personal Safety and Calls, and use the right knowledge article to document the inquiry.
Attachments (e.g., GTX keys) may be included in the email. The system will keep the attachments for 14 business days.
Incoming emails are automatically retrieved by EHSS and generate an Interaction.
An email acknowledgment which includes the Interaction number is automatically sent to the submitter within 30 minutes. The customer must use this number for further communications on the issue.
Customers must use the "Reply" feature of email when replying or inquiring to the IRS on a particular Interaction/Incident. This will ensure that the complete history of the issue is in one Interaction/Incident. The reply received from the customer will then attach to the original Interaction/Incident.
The original email must not be sent with the reply on FATCA or FFFF, or FF IRIS TCC inquiries
Email Interactions are routed to a specific group of individuals whose first priority is to work email.
Incoming emails are worked during normal hours.
Customers don’t need to follow-up the email with a phone call.
Email inquiries are also received from information return payers and transmitters.
Don’t respond to incoming SPAM, junk, or undeliverable emails. Close with no action using the right knowledge article.
Email Workflow¶
EHSS queries the IRS Microsoft Exchange email inbox every five minutes looking for new email. When an email is received, it is copied to EHSS and once read it is deleted from the IRS Microsoft Exchange inbox.
If the email is new, there are four ways that an email can be routed to a Provider Group:
By the email address of the entity sending the email (used for Software Developers).
By key words in the body of the email which allow the system to route to a specific Provider Group.
To a default Provider Group if no email address or key words are identified.
By domain name of email address identified in the system.
If the email is in reply to an email from an existing Interaction:
EHSS will use the ticket number in the subject line to associate Interactions. If the email subject line exceeds 90 characters, the Interaction/Incident number may become truncated. As a result, a response may not be timely returned to the right provider group.
Once associated, an email is sent to the escalation contacts for the worklist. Assistors must check their worklist for new email at least twice daily. When an email is reassigned to another provider group, the Interaction with the email attached is forwarded.
When the Interaction/Incident is closed, all corresponding emails will also be closed.
When the customer replies to a closed Interaction, the Interactions will appear blue and are placed in the Closed Interactions with Additional Email Response worklist.
When the customer replies to a closed Incident, the Incident status is updated to Reopen and assigned to the Provider Group that closed the Incident. It will show up under the assigned provider’s worklist in blue text.
If an email is received on a product not supported, respond to the customer that we don’t support the product or service and then refer them to the proper IRS office or other Agency, when possible.
If an email is received on a product not supported by the Free File Fillable Forms program:
Update the Activities section indicating the email is unsupported.
Add the KB for EPSS and Unsupported Product Contact Information.
Close the email and send a response to the customer.
EPSS has an internal goal of responding to our customers’ emails within two business days of receipt.
Responding to Email¶
The following are some of the email templates that are available in EHSS:
Template Name
Template Use
SD Acceptance
Acceptance email to be used to inform the software developer that their software has passed testing. Use this template when there’s an incoming email.
eHelp Response
Send an email to a customer when there’s an incoming email.
Software Template
Software testing. It also gives the Software Developers the names of their test team members, tours of duty, and extensions. Use this template when there’s an incoming email
FATCA Template
When responding to FATCA Registration Portal questions.
TSO uses some of the following templates:
TSO templates
Template Use
TSO FATCA Error
Send an email to a customer that reported an error notification.
TSO File Bad
Respond to a customer that a requested file has been made bad on the FIRE System.
Individual Referral
Send an email to a customer that they must contact the IRS Individual tax help line for further help.
TSO CSS Additional Information
Send an email to a customer to clarify their request to update information.
TSO General Information
Send an email to a customer on general topics.
FIRE Duplicate File
Send an email to a customer to determine duplicate reporting.
The e-help Response Template is shown below.
Figure 3.42.7-7
Sample e-help Response Email Template
From: irs.e-helpmail@irs.gov
To: Customer email address
Subject: Status Report for Case ID: 12345
2006-06-06
Dear e-help Partner:
Thank you for contacting e-help about the problem you reported on 2006-06-09. We regret any inconvenience this has caused you.
The following information has been provided for your records. Please refer to the case number # 12345 in any future correspondence.
Product Description: 1040 e-file
Case Status: Closed - Resolved
(Enter your message here.)
Kindest regards,
Assistor's Name
Don’t submit confidential information, such as Taxpayer Identification Number (TIN), EFIN, or ETIN in your email correspondence.
NOTE: We are providing a written response to your question using the information you provided us in your original message. Our written response is NOT to be considered either a Revenue Ruling or determination letter, which are prepared by the Department of Treasury, Chief Counsel.
To start an outgoing email when no incoming email is present, follow these steps:
Complete email address.
Apply template if proper. If not, fill in the right subject message.
Use spell check.
Email Notifications¶
When a customer contacts EPSS through email, they receive an email receipt confirmation, along with an Interaction number. The following message is included:
Figure 3.42.7-8
email Receipt Confirmation
From: irs.e-helpmail@irs.gov
To: Customer email address
Subject: email Receipt Confirmation, Created Case: 123456
Your email has been received by the IRS e-help Desk. A case has been opened in response to your question or issue.
Your case ID is: 001234
If additional contact is necessary, please reference this case ID.
You will receive a reply within two business days.
Thank you for contacting the IRS e-help Desk.
Don’t submit confidential information, such as Taxpayer Identification Numbers (TIN), Electronic Filer Identification Numbers (EFIN) or Electronic Transmitter Identification Numbers (ETIN) in your email correspondence.
NOTE: We are providing a written response to your question using the information you provided us in your original message. Our written response is NOT to be considered either a Revenue Ruling or determination letter, which are prepared by the Department of Treasury, Chief Counsel.
The System Generated ID for this email is "[THREAD_ID:]" {{IRS_THREAD_ID}}
EHSS has a feature that creates and notifies the manager when an Interaction/Incident is created by email and placed in the worklist.
Figure 3.42.7-9
email Notification
From: emailNotify@irs.gov
To: Manager
Subject: email has arrived for you in the e-help Support System
Please sign into the e-help Support System and review the worklist for an email Interaction that requires attention.
When an email has not been assigned within two hours, an escalation email is sent to the manager of the Provider Group. The manager will continue to receive an escalation email every two hours until the email is assigned.
Figure 3.42.7-10
Sample Escalation email
From: e-Help_Case_Support@irs.gov[mailto:e-Help_Case_Support@irs.gov]
Sent: Thursday, March 09, 2006 2:39:37 PM
To: Manager; Project Manager; Lead
Subject: Case 12345 has been Escalated!
The Case 12345 has been Escalated. Please see the below Case Details.
Case Status: Open - New
Case Priority: 1 - High
Date/Time Created: 03/09/2006 1:38 PM
Assigned To:
Customer: Consumer
Contact:
Provider Group ID: OSC1
Email Etiquette¶
The Restructuring and Reform Act of 1998 (RRA 98), Section 3705, gives identification requirements for all the IRS employees working tax related matters. All employees, must give (at least) the following information when sending an email:
Your title (e.g., Mr., Mrs., Ms., Miss), last name and identification (Smart ID Card Badge) number, or
Your first name, last name, and identification (Smart ID Card Badge) number.
A contact telephone number.
Exception:¶
When email is received about the Free File Fillable Forms program, a contact phone number is not provided.
The following reminders will help you make the best use of this valuable business tool:
Adopt a conversational business like tone.
Structure your email so that it includes a greeting, a purpose, and expectations.
Example:¶
"Dear XYZ, I'm responding to your request with a solution to your problem. I suggest you print out the solution below and follow each step to correct the problem. If this solution isn't successful, please call us at (866) 255-0654."
Check your spelling.
Review and revise your email before sending it to the customer.
Ensure your name is in the correct format (e.g., Kim Doe or Mr. / Ms. Doe).
Occasionally, you may receive an email from a disgruntled customer. Use this approach when responding:
Stay calm.
Acknowledge the customer's concerns.
Recommend a solution for the customer.
Example:¶
"I'm sorry for the difficulties you’ve encountered being locked out of the system and being unable to transmit. We have referred your case to another department. You will receive a call within two business days. Should you experience more problems, please call us at (866) 255-0654" .
FATCA Emails¶
FATCA requires FFIs to report directly to the IRS certain information about financial accounts held by U.S. customers. It also requires certain Non-Financial Foreign Entities (NFFE) to disclose U.S. customers who hold a substantial ownership interest in the NFFE. To help with the FATCA reporting, the FATCA Online Registration System, International Data Exchange System (IDES) and International Compliance Management Module (ICMM) have been developed.
EPSS accepts phone calls and emails for system support related questions about the FATCA Online Registration System.
The FATCA Online Registration System support will generate calls/emails to the e-help Desk.
The temporary Access Code won’t be issued via email under any circumstances.
The Technical Services Operation (TSO) accepts phone calls and emails for technical support related to ICMM FATCA error notifications.
Due to the potential of Personal Identifiable Information (PII) being disclosed, assistors won’t use the Reply button using the original email sent.
To send an email response to a FATCA customer you must use the Send Email function, located in the Activities section.
Copy and paste the recipients’ email address in the To line of the email.
Use the FATCA email Template to respond to FATCA Online Registration System questions and use the FATCA Error Template to respond to error notifications. Complete the body of the email by copying the prepared response in the knowledge article, Use the "fill-in" as needed or type in a specific response to the problem. Always use "spell check."
See IRM 3.42.7.12.2.2.2 , Email Etiquette, for required email signature elements
Select Email button on the tool bar to send the email.
See IRM 10.5.1.6.8, Email and Other Electronic Communications, for more information on email policy.
Closed Interaction with Additional Email Response Worklist¶
When a customer replies to a closed email Interaction, the Interaction is updated and will appear in blue text in the Closed Interaction with Additional Email Response worklist.
The worklist can be found under the Interaction Queue by selecting Closed Interactions with Additional Email Response from the View drop-down field or from the Favorites and Dashboards.
Managers and Leads will check this worklist to decide if a response to the customer is needed.
To make this determination, scroll down to the Activities section of the Interaction, and click on the latest "Inbound Email" .
If a response is necessary, click "Reply" , choose the right template, and once email is composed and ready to send, select "Email" on the tool bar.
Scroll to the Assistor Update Type, select the correct update type.
In the Assistor Update Entry, supply a short description of the actions taken.
Select Save and Exit the Interaction.
If the response is being sent to a FATCA or Free File Fillable Form (FFFF) customer, you must use the "Send Email" function in the Activities Section not "Reply."
If no response is required, an update to the Activity Log is necessary to remove the Interaction from the Closed Interactions with Additional Email Response worklist.
Scroll to the Assistor Update Type, select the correct update type.
In the Assistor Update Entry, supply a short description of why no response is required.
Select Save and Exit the Interaction.
If the Closed Interaction with Additional Email Response needs to be escalated to another Provider Group for more research:
Open a new Incident (IM).
Change the Source to "email."
Change the Status to "Open Escalated."
Select the right Provider Group.
In the Description, give a brief description of the issue and refer to email found in the associated Interaction.
Save the Incident and then associate the Closed Interaction (SD) to the Incident.
Select Save and Exit the Incident.
Intelligent Contact Management (ICM)¶
EPSS uses the ICM/CVP platform in the IRS Contact Center Environment. The ICM/CVP is a web-based platform that provides Prompt/Collect, Queuing, and Call Control services for contact centers and self-service Interactive Voice Response (IVR) applications.
Prompt/Collect asks customers questions that require responses and collects those entries or voice responses, which determine the skill needed to handle the issue.
Queuing accumulates telephone calls in a queue until delivery can be initiated to a resource like an assistor.
Call Control communicates with the Intelligent Contact Manager (ICM) to understand the correct place to send a call.
Queuing¶
When all assistors with the necessary skills are busy, calls queue until an assistor becomes available to answer the call. In an Enterprise Queue, calls queue in a central network location. The call is in queue for every agent group in the enterprise that can handle it.
Queuing calls at an enterprise level is a more efficient use of resources since it prevents calls from being stuck at one site, while there are resources available at another. Enterprise queuing reduces the impact of fluctuations at the sites caused by breaks, lunches, and the beginning and ending of shifts. Customers are less likely to hang up and retry because of lengthy queue times, so abandon rates are improved.
When an assistor becomes available, the call is routed based on priority. Priority is the order in which an agent group will answer a call when more than one call is in queue for that agent group. Priority is determined by the enterprise.
Some calls will continue to queue locally. Local queue means that only that site can handle the call. Local queue has the highest priority and a call is directed to the Next Available Agent/Assistor (NAA), at that site, before an enterprise queued call.
Queuing International Calls¶
Customers from the 50 United States, Puerto Rico, U.S. Virgin Islands, and Guam are routed using the Cisco Finesse Application Desktop - soft phone. EPSS serves international customers using a non-toll-free number that queues to the local ACD (Automatic Call Distributor) in Austin and Martinsburg. Although these calls won’t be routed by the Cisco Finesse Application, they’ll be recognized by the application to achieve routing efficiency.
Local queues always assume the highest priority so international customers are routed promptly. This will improve the Average Speed of Answer and reduce the Abandon Rate of international calls.
International calls can't be transferred to another site. They can be transferred to a Lead/Manager Agent Group (AG 709) or an assistor's administrative extension.
Customer Treatment While in Queue¶
Recordings for music and announcements are provided to give the customer proper treatment while they’re in queue. In addition to the usual delay announcements, EPSS has a group of informational messages that are played during queue times on a specific group of applications.
Emergency informational announcements are tailored to the specific product experiencing difficulties. In an emergency, the message is played right after the welcome message before the customer gets to the first prompt.
After-hours and Variable Call Redirect (VCR) Announcements¶
Calls received in EPSS don’t have the ability to leave voicemail messages at the sites after normal business hours. Customers will hear one of two messages. After the message, there is a courtesy disconnect.
Exception:¶
Assistors and managers can receive messages on their administrative extensions.
A Variable Call Redirect (VCR) condition exists when there’s a problem routing the call due to assistor availability or system performance. The customer will receive a courtesy disconnect after an announcement.
Example:¶
An EFTPS call comes in but there are no assistors signed into an agent group that handles EFTPS calls. A VCR condition exists and the customer is routed to an announcement then disconnected.
Voice Mail Messages¶
Customers can still leave messages for assistors and managers on their soft phones in limited scenarios. See IRM 3.42.7.14.5.1, Transferring Calls.
Each assistor must create their own personal greeting which includes their name, ID Number, telephone number, and work hours. Forward your line to your voicemail using the call forward feature when you’ll be away from your desk for an extended period.
Call Control¶
EPSS uses an Intelligent Contact Manager (ICM) platform. ICM is a dynamic call routing system capable of checking all EPSS sites within the enterprise. Specific thresholds and business rules are embedded in ICM, along with the same agent groups and skills that are in the Cisco Finesse Application Desktop - soft phone. Based on the established business rules and thresholds, ICM gathers real-time and historical data from the Cisco Finesse Application at each site at chosen intervals to determine assistor availability by product line. It then routes each call to the assistor who can handle that call.
Next Available Agent/Assistor (NAA)¶
is a strategy for selecting an assistor to handle a call. The strategy seeks to keep an equal load across agent groups. EPSS is seeking to improve the overall level of service by sending each call to the NAA enterprise-wide who has the necessary skills to answer the customer’s question.
Primary Agent Groups are tied to specific applications and receive traffic unconditionally. Primary agent groups are protected from applications they support as back-up unless certain conditions are met.
Back-Up Agent Groups are primary agent groups receiving traffic from applications they aren’t assigned to as primary (e.g., an IMF e-file assistor receiving e-file application traffic). This traffic is received on best-performing agent group for the application being routed.
Alternate Staffing Groups receive traffic just like primary agent groups with the exception that they aren’t tied to one specific application, Business Operating Division (BOD), or Product Line.
When calls are received on EPSS lines, ICM will look for an available primary assistor.
Figure 3.42.7-11
If ...
Then ...
A primary is available
ISN routes the call to them.
Two primary assistors are available
ISN looks for the Longest Available Assistor (LAA), who will receive the call.
A primary assistor isn't available
ISN looks for an available back-up assistor. The LAA will receive the call.
Neither is available
ISN will place the call into the Enterprise Queue. Once in queue, it continually goes through the sequence of primary and back-up until it can route the call.
Class of Service¶
(CoS) groups similar network traffic and assigns each group a level of service.
Assistors must use a headset CoS when they log in to the application.
Assistors must answer calls. The system alerts the assistor with a beep, and the customer is immediately connected.
Assistors are unable to control when a call is answered.
When the call is complete, the assistor enters "Wrap" status. When ready to take another call, the assistor must select "Ready" status. If the assistor is not ready to take a call, they must remain in "Wrap" or "Idle" status.
Applications and Agent Groups¶
Agent Groups are the skilled groups of assistors that give service to the customer.
Applications are the electronic products or services that we provide. ICM is used to distribute calls to skill groups (agent groups) to provide services (applications) to the customer. Application numbers and agent group numbers and descriptions don’t correspond one for one.
Applications¶
Application numbers are shown in the figure below:
Figure 3.42.7-12
Application Number
Description
704
EH - Online Services
705
EH - Spanish Online Services
710
EH - International
711
EH - IMF e-file
712
EH - Spanish IMF e-file
713
EH - 1041 e-file
714
EH - Spanish 1041 e-file
715
EH - 94x e-file
716
EH - Spanish 94x e-file
717
EH - 1120 - 990 -1065 e-file
718
EH - Spanish 1120 - 990 1065 e-file
719
EH - Application e-file
720
EH - Spanish Application e-file
721
EH - Suitability
722
EH - Spanish Suitability
723
EH - TIN Matching
724
EH - Spanish TIN Matching
725
EH - FATCA
726
EH - Spanish FATCA
727
EH - TDS
728
EH - Spanish TDS
729
EH - SAM
730
EH - Spanish SAM
731
EH - EFTPS
732
EH - Spanish EFTPS
733
EH - Electronic Excise Tax
734
EH - Spanish Electronic Excise Tax
737
EH - e-Services Level 2
741
TSO - ACA IRIS EN
742
TSO - ACA IRIS SP
743
TSO - ACA IRIS e-File EN
745
TSO - ACA FILING SUP SP
747
TSO - ACA IR EN
748
EH - ACA Filing Sup EN (No longer used)
749
TSO - ACA Filing Sup EN
750
EH - ACA E-SERV EN (No longer used)
751
TSO - ACA IRIS e-File SP
811
TSO - Guidance pertaining to Information Returns
812
TSO - CSS – Password/PIN Resets for FIRE
813
TSO - FS Filing Information Returns Electronically (FIRE)
814
FS (FIRE) Level 2 - Not currently used
815
Tax Law (Customer Service Section) Level 2 - Not currently used
816
IFS (Information Filing Support) Level 1
817
IFS (Information Filing Support) Level 2 - Not currently used
819
TSO - Spanish
The applications are individually viewed by the ICM and Cisco Finesse Application software as a single source of product line traffic. This traffic is managed enterprise wide through the Cisco Finesse Application Scripting.
If an assistor isn't available, the call will queue in the Cisco Finesse Application until one becomes available.
Agent Groups¶
To be eligible to receive calls for EPSS applications, assistors are placed into one of the following agent groups (AG):
Figure 3.42.7-13
Agent Group
Description
701
TSO Training 1
702
TSO Training 2
703
EH – Training 1
704
EH – Training 2
707
EH – Extension Routing/Inventory
708
EH - BMF
709
EH – Lead - Manager (transfers only)
710
EH – IMF e-file - e-file application - Suitability - e-Services - Online Services
714
EH – BMF e-file — e-file application - Suitability - e-Services - SAM - EFTPS - Electronic Excise Tax - Online Services
716
EH – IMF Spanish
720
EH – e-file application - Suitability - e-Services
722
EH BMF Spanish
744
TSO ACA MOD IRIS Other
745
TSO ACA MOD IRIS
805
TSO Inventory
806
TSO ASG 1
811
TSO – Tax Law (1099 Information Returns)
812
TSO CS (Notices and PIN/Password Reset)
813
TSO FS
814
TSO FS Level 2 (Internal Transfers Only)
815
TSO CS Level 2 (Internal Transfers Only)
816
IFS (Information Filing Support) Level 1
817
TSO IFS Level 2
819
TSO Spanish
AG701 and AG702 are used for TSO training. New hires or assistors learning a new application will log in to one of these agent groups and will only receive selected type(s) of calls until they’re proficient in the application.
AG703 and AG704 are used for EH training. New hires or assistors learning a new application will log in to one of these agent groups and will only receive selected type(s) of calls until they’re proficient in the application.
Standardized Telephone Procedures¶
A goal of EPSS is for its assistors to use standardized procedures to efficiently give consistent responses to its customers. This section establishes uniform procedures for telephone responses.
Cisco Finesse Application Desktop - Soft Phone¶
The routing of calls is managed using the Cisco Finesse Application desktop; otherwise known as the soft phone. This system provides call routing capabilities, including queuing, reporting, and toll-free service. For consistency across the EPSS sites, all assistors will use the same soft phone guidelines.
At the start of a shift:
Sign on to the soft phone.
Select Ready.
Unless the user selects "Ready," the soft phone defaults the user to "Idle" with no code. See IRM 3.42.7.14.1.1, Reason Codes for Idle.
Whenever possible, all work must be completed before a call is ended. If extra time is needed at the end of a call, use "Wrap-up" while finishing the work before taking another call. Then, select "Ready."
At the end of a shift, sign off the soft phone.
Reason Codes for Idle¶
Idle is a soft phone status used by assistors to capture time when not in "Available" , "Talking" , "Hold" or "Wrap-up" status. It is a broad status, controlled by assistors and used to record times for meetings, read time, breaks, paper inventory, lunch, and training.
When not available for incoming calls, assistors must enter the right Idle Reason Code.
The following chart shows the list of Idle Reason Codes used in EPSS:
Figure 3.42.7-14
Reason Code
Status
Explanation
1
Temporarily Off the Phone
Use this code when you’ll be unavailable for telephone work for a period not specified by other reason codes. Examples are individual meetings with a manager, counseling, NTEU official duties, Form 3081 preparation, and rest room breaks.
2
Inventory, First Available
Use this code when you’ll be available for telephone work, if necessary, but your work assignment is working Interactions/Incidents off your EHSS worklist, or recording interactions after a system downtime.
3
Paper Inventory
Use this code when you’ll be available for telephone work, if necessary, but your work assignment is working paper inventory.
4
Training, Partly Available
Use this code when you’ll be unavailable for telephone work during a specified part of the tour of duty (TOD) because of training-related activities. Examples include partial-day off-site, on the job training (OJT), or instructor preparation. Don’t sign on if you are in training your entire TOD.
5
Read Time
Use this code when you’ll be unavailable for telephone work during a specified part of the TOD because of read time as described in IRM 3.42.7.14.1.1.1, Read and Technical Meeting Time.
6
Meeting Time
Use this code when you’ll be unavailable for telephone work during a specific part of your TOD because of team meeting time as described in IRM 3.42.7.14.1.1.1, Read and Technical Meeting Time.
7
Break Time
Use this code when you’ll be unavailable for telephone work during a specified part of your TOD because of a scheduled rest break (other than lunch).
8
Lunch Time
Use this code when you’ll be unavailable for telephone work during a specified part of your TOD because of a scheduled lunch break.
9
Stress
Use this code when you’ll be unavailable for telephone work due to dealing with a stressful situation.
Read and Technical Meeting Time¶
Read and technical meeting time are scheduled weekly.
Read time is defined as time spent reading and/or performing filing activities (e.g., IRM Procedural Updates, SERP Alerts, QuickAlerts, EPSS Communications, all employee memoranda, etc.). Read time must be reported to 990-59221.
Technical meeting time is defined as time spent in recurring meetings that primarily focus on clarifying and reviewing technical or procedural issues. However, some brief or incidental administrative items may be discussed for a small part of this meeting time. Technical meeting time must be reported to 990-59222.
Formal training, On-the-Job instruction (OJI), significant administrative issues and Survey meetings shouldn’t be regarded as technical meeting time.
Telephone Etiquette¶
The way calls are handled by EPSS employees makes a difference in the way the customer perceives the IRS. The way the call is handled either enhances or damages the reputation of the organization. It is vital that each call be managed pleasantly and efficiently.
Customers expect timely, correct and professional service.
Use the standard greeting for answering calls. Speak slowly and clearly. See IRM 3.42.7.14.3, Initial Greeting. Avoid the tendency to display laziness or impatience after saying the same greeting many times daily.
Always be prepared to capture any notes for your case.
Show genuine interest in the customer and enthusiastically try to solve their problem. Communicate accessibility, friendliness, and willingness to accommodate the customer.
Stay calm and use a well-planned approach for disgruntled customers. Take a deep breath and listen. Apologize for any IRS error and inform the customer of our plan to take corrective action. If there are steps the customer needs to take, tell them what they need to do.
Never let your voice reveal that the last customer was rude and insulting or displace anger onto the next customer.
Don’t use any IRS jargon or acronyms that may confuse customers.
Ask permission to place the customer on hold and wait for a response. Don’t keep the customer on hold for more than seven minutes to research information without returning to the customer. If you must place the customer on hold again, give the customer an explanation and apology.
Do not mute calls when research is being conducted. Place the customer on hold or continue speaking.
Never eat or drink while talking on the telephone. These annoyances make rude sounds that magnify.
Avoid side conversations when you have a customer on the line.
Use courteous phrases such as "Thank you for holding" or other proper expressions.
Refrain from speculating why certain policy decisions are made and from expressing personal opinions about procedures and processes. Give the customer only information that can be substantiated by a reference to an official source, such as a publication or the IRS website, or to an IRS research tool such as IDRS.
Give the customer the Interaction/Incident number on each "elevated" case or if you need to call the customer back.
To show closure, ensure the customer's questions and needs have been addressed.
Employees may bring personal cell phones into the workplace, but they’re only to be used during breaks, lunchtime, or before or after an employee's official tour of duty. Employees won’t interrupt their calls and conversations with customers, third parties, and/or other IRS employees to take an incoming call on their personal cell phones. This also includes incoming and outgoing phone media such as text messages and emails. All personal cell phones must be silenced to avoid distractions and disturbances during working hours.
Customer Complaints¶
EPSS values customer feedback to achieve customer satisfaction. If the customer complains, it is EPSS policy to answer the complaint and solve the customer's problem whenever possible. Always apologize for any IRS error.
Professionalism and courtesy in dealing with internal and external customers are essential competencies. Customers must be treated with courtesy regardless of the source of the contact (phone, email, etc.). EPSS wants to build a reputation as a knowledgeable and customer-focused organization.
If a customer requests to speak to a supervisor, follow the instructions below.
Secure the customer’s name, specific issue, phone number, and the best time and day (same day of call or the next business day) for your supervisor or designee to return the call. Provide case number to the customer and assure them the supervisor will return their call.
All complaints regardless of the source or issue may need to be elevated to your lead's Provider Group. Your lead will work with the manager to discuss the complaint. Ensure the customer's name, address, telephone number and specifics of the complaint are documented in the case. Submit the information to your manager for action.
Complaints or suggestions about a system or application can't be addressed by your manager and must be documented using the Problem Type Customer Comment and be escalated to the right Analyst or Provider Group. See IRM 3.42.7.6.4, Problem Type.
See IRM 3.42.7.12.2.2.2, Email Etiquette.
See IRM 3.42.7.14.2, Telephone Etiquette.
Initial Greeting¶
The Restructuring and Reform Act of 1998, Section 3705, gives identification requirements for all the IRS employees working tax related matters. All EPSS employees, must give (at least) the following information to each customer who joins the call:
Their title (e.g., Mr., Mrs., Ms., Miss)
Their last name
Their identification (ID Card) number
Title, last name and identification number are the minimum requirements. If the employee prefers, they may give their first and last name and their identification number. Also, employees must give their name and identification number to each customer who joins the call. See IRM 10.5.7.7, Employee Identification Requirements.
Promptly greet the customer as outlined in paragraph (1) above. If no one is on the line, first try to ensure the customer can hear you, (i.e., ask if the customer can hear you, repeat name and badge number). If no response, disconnect the line and move to the next call.
The Smart Identification (SmartID) card is a standardized identification card for Federal employees and contractors. The ID card is required by Homeland Security as per Presidential Directive-12. The SmartID has a 10-digit number string called a Personal Identification (PID) Number that’s printed on the front of the card. Employees must use their 10-digit SmartID Badge Number (including no spaces or dashes, example, 10000XXXXX) when communicating with customers.
Section 3706 of the IRS Restructuring and Reform Act of 1998 (RRA 98) authorizes the use of pseudonyms by the IRS employees only if adequate justification for the use is given by the employee and its use is approved by the employee’s supervisor.
Section 3706 of RRA 98 is meant to eliminate the customer perception that the IRS employees avoid accountability for their actions through the use of pseudonyms, while still protecting an employee’s right to use pseudonyms in proper circumstances. Rather than being entitled to use a pseudonym, the employee must give "adequate justification" , which includes "protection of personal safety" , and the employee’s supervisor must approve use of the pseudonym before its use. Thus, requests to use pseudonyms that don’t give adequate justification may be denied. See IRM 10.5.7, Use of Pseudonyms by IRS Employees.
Probe the customer for information to target the call. See IRM 3.42.7.6.1, Contacts, for more information. If you determine the customer isn't in the EHSS database, you’ll need to create an e-Product User case.
Exception:¶
SAM, EFTPS, and TIN Matching customers normally don’t have an EFIN or ETIN.
An example of a greeting is shown below:
Figure 3.42.7-15
Assistor
Customer
"This is Kim Smith. My ID number is 10000XXXXX”."
"This is Kim Doe. I can’t access my application.”"
"Which application are you trying to access?"
"I am trying to access the e-file application."
The assistor would then respond with e-file related probes.
"The customer answers the assistor’s follow-up questions about the issue"
Responding to the Customer¶
Assistor receives inquiries via telephone and email.
When receiving inquiries by telephone, take the following steps:
Greet the customer, see IRM 3.42.7.14.3, Initial Greeting and provide professional, courteous service see IRM 3.42.7.14.2, Telephone Etiquette.
Ask probing questions to target the customer’s issue and authenticate the caller when required see IRM 3.42.7.15, Authentication and Authorization Guidelines.
Research the issue and provide the correct general guidance and self-help resources, cite the appropriate references used (e.g., publication, instructions, IRM) when giving an answer to ensure accuracy and educate the customer.
Refer if appropriate, a reference is not necessary when you cannot answer the customer's question(s) and must refer or transfer a call without providing a response.
Before ending the call, ensure the customer understands the information provided.
Over the Phone Interpreter Service (OPI)¶
Employees who need to interact verbally with customers who have limited English proficiency (LEP) can use the secure Over-the-Phone Interpreter (OPI) Service, Ad Astra, during telephone contacts. OPI provides over-the-phone interpreter service in many languages, and is available 24/7.
Bilingual Spanish assistors won’t use this service for Spanish language customers.
To use this on-demand interpreter service, employees must secure a unique 9-digit PIN (personal identification number) from their manager. Managers will contact the telephone system analyst to secure the corresponding personal OPI Service PIN.
If you receive a call from an LEP customer, ask the customer if they need an interpreter. If they do, explain to the customer that you are going to try to contact an interpreter.
All assistors who receive calls from LEP customers must select the appropriate language from the Interpreter drop down box in EHSS. This includes Spanish calls that are referred to OPI.
To contact the OPI service, take the following actions:
Press Consult/Conf on the soft phone.
In the Dialing Pad dialog box enter 9-1-877-384-4474 on the soft phone or select INTERPRETER from the drop-down menu, then click DIAL. (This will automatically place the customer on hold and the soft phone dial pad will disappear.)
Caution:¶
The taxpayer will still be able to hear you until you enter the phone number or select the drop down and press dial.
Enter your assigned AdAstra nine-digit PIN followed by a # on the dial pad.
If you don’t know your AdAstra PIN, contact your manager. Your manager may have to request the PIN from the telephone analyst if it hasn’t already been assigned.
Select the language you want. (Only the approved languages for your current department may be selected.)
For any other language not prompted or for other concerns, press 0 for operator help.
When the Interpreter answers:
Introduce yourself to the interpreter following IRM 3.42.7.14.3, Initial Greeting.
Inform the interpreter you are reconnecting the customer to the line. Press the Conf key on the soft phone. If Consult/Conf shows, that means the customer has disconnected from the call.
Re-introduce yourself to the customer.
Follow disclosure guidelines in IRM 3.42.7.15, Authentication and Authorization Guidelines, speak directly to the customer and continue with the conversation.
To provide an efficient way for the IRS employees to submit feedback to OPI, they may use Form 14162, OPI Service Feedback. Submit one form per call using the submit form button in the form. Submitting this individual feedback form will give the vendor detailed information and apprise them of any issues. The feedback is sent directly to *TS M&P OPI email box.
Interpreter’s Role¶
The Interpreter’s role is to help you communicate with the customer, not to advocate for the IRS or the customer. The Interpreter bridges the communication gap between you and the customer. You are in control at all times. The interpreter is present to help with communication, but you drive the conversation.
Interpreters are trained to speak in the “first person”. Please conduct the conversation as if you are communicating with an English-speaking customer, in the first person.
Example:¶
Say: "I need you to give me your Electronic Filing Identification Number" . Don’t say: "I need you to tell the customer to give their Electronic Filing Identification Number" .
Speak in short sentences and ask the LEP customer to do the same. Over-the-phone interpreting is done consecutively, thus the call is most effective when sentences are concise.
Pause at the end of a complete thought to allow for interpretation.
Avoid compound questions. Asking a single question at a time will help avoid misunderstandings and set a good rhythm.
Avoid using acronyms.
Be aware of possible cultural differences. Cultural differences can sometimes distort communication. Language dynamics may differ within each culture. Remind yourself that an LEP customer may have different cultural backgrounds, level of education and experiences. If you sense the LEP customer doesn’t understand, try to rephrase the question in a different manner.
Transferring Calls and Cases¶
With Cisco Finesse Application, calls aren’t transferred to a site; they’ll be transferred to an application. Similarly, cases aren’t transferred to a site; they’ll be transferred to a Provider Group in EHSS.
Don’t transfer calls using an outside line.
Customers must be verbally referred to the proper IRS toll-free number by the assistor.
Transferring Calls¶
Occasionally, assistors receive phone calls from customers who need help with topics supported by different operations in EPSS. Don’t transfer calls between TSO and e-help Desk toll-free lines unless one of the exceptions in (2) below applies. Instead, document the Interaction accordingly and give the customer the correct phone number from the following table:
Operation
Phone Number
TSO/FIRE toll-free number
(866) 455-7438
ACA/FATCA/IRIS Electronic Filing toll-free number
(866) 937-4130
e-help Desk toll-free number
(866) 255-0654
Exceptions:
If...
Then...
You receive a call on any phone application and it concerns the ACA Application for a TCC or ACA Information Return filing issue/question
Provide the correct phone number (866-937-4130) and transfer the call to the ACA product line (1747)
You receive a call on any phone application and it concerns the IRIS Application for a TCC or IRIS information return filing issue/question
Provide the correct phone number (866-937-4130) and transfer the call to the IRIS product line (1741)
You receive a FATCA Registration call in TSO, provide the correct phone number (866-255-0654) or (512-416-7750) for international customers
Transfer the call to the correct e-help FATCA product line (1725)
You receive a FATCA Error Notification call in e-help, provide the correct phone number (866-937-4130) or (470-769-5100) for International customers
Transfer the call to the correct FATCA product line (1749)
Always probe the customer and decide if a transfer is permitted. Don’t simply transfer the call when a customer makes a request. Verify the call must be transferred.
The chart below shows e-help and TSO phone applications with corresponding transfer extensions.
Do not transfer calls outside the hours of operation which can be found in IRM 3.42.7.2.1, Hours of Operation. Provide the customer with the hours of operation and the toll-free number to call back.
If the extension is not listed in the ‘Agent Transfer List’, you can direct dial by placing ‘41’ in front of the 4-digit transfer extension.
To address calls related to unsupported products not listed below, see Knowledge Management Article (KB) KB00066827, EPSS and Unsupported Product Contact Information.
The following two tables list transfer extensions and other area resource referral phone numbers.
Figure 3.42.7-16
Transfer Extensions
Application Name
Application Number
Transfer Extensions
Customer Survey
5001
AP_EH_eAuth_EN
704
1704
AP_EH_eAuth_SP
705
1705
AP_EH_IMF_EN
711
1711
AP_EH_IMF_SP
712
1712
AP_EH_1041_1065_EN
713
1713
AP_EH_1041_1065_SP
714
1714
AP_EH_94X_EN
715
1715
AP_EH_94X_SP
716
1716
AP_EH_1120_990_EN
717
1717
AP_EH_1120_990_SP
718
1718
AP_EH_App_EN
719
1719
AP_EH_App_SP
720
1720
AP_EH_Suit_EN
721
1721
AP_EH_Suit_SP
722
1722
AP_EH_TIN Matching_EN
723
1723
AP_EH_TIN Matching_SP
724
1724
AP_EH_FATCA_EN
725
1725
AP_EH_FATCA_SP
726
1726
AP_EH_TDS_EN
727
1727
AP_EH_TDSSP
728
1728
AP_EH_CCR_EN
729
1729
AP_EH_CCR_SP
730
1730
AP_EH_EFTPS_EN
731
1731
AP_EH_EFTPS_SP
732
1732
AP_EH_EXCISE_EN
733
1733
AP_EH_EXCISE_SP
734
1734
AP_EH_Level 2_EN
737
1737
AP ACA IRIS EN
741
1741
AP ACA IRIS SP
742
1742
AP ACA IRIS E-file EN
743
1743
AP_ACA_IR_EN
747
1747
AP_ACA_Filing Sup_EN
749
1749
AP ACA IRIS e-File SP
751
1751
AP_IRB_Info_RT_NT_EN
811
1811
AP_IRB_Elec_Filing_EN
812
1812
AP_IRB_Apps_Proc_EN
813
1813
AP_IRB_Elec_Data_L2_EN
814
1814
AP_IRB_Cust_Serv_L2_EN
815
1815
AP_IRB_Spec_Proj_EN
816
1816
AP_IRB_QCS_Level2_EN
817
1817
Figure 3.42.7-17
Other Area Resource Phone Numbers
Form
Title
Telephone Number
940
Employer's Annual Federal Unemployment (FUTA) Tax Return
800-829-4933
941
Employer's Quarterly Federal Tax Return
800-829-4933
943
Employer's Annual Tax Return for Agricultural Employees
800-829-4933
944
Employer's Annual Federal Tax Return
800-829-4933
945
Annual Return of Withheld Federal Income Tax
800-829-4933
1040 Series
U.S. Individual Income Tax Return
800-829-1040
1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
267-941-1000
1042-S (Tax law and paper reporting)
Foreign Person's U.S. Source Income Subject to Withholding
267-941-1000
8027
Employer's Annual Information Return of Tip Income and Allocated Tips
800-829-4933 (If specialized research is needed.)
8955-SSA (Tax law and paper reporting)
Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
877-829-5500
SS-4
Application for Employer Identification Number
800-829-4933
SS-5
Application for Social Security Card
800-772-1213
SS-8
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
800-829-1040
W-8 series
W-8BEN, W-8ECI, W-8EXP, W-8IMY (Certificates of Foreign Status)
267-941-1000
Call Transfer Basics¶
Always inform the customer that you are transferring their call.
Transfers do not receive Queue priority.
Use the following steps to transfer soft phone calls to another application:
Select the Transfer button (The Transfer drop-down box appears).
Enter the right extension or select the extension from the drop-down menu.
Select Transfer.
Select the Ready button for the next call.
Outgoing calls can't be transferred using the above procedures. Document the case properly and transfer the case to the correct provider group.
Use the following procedures to receive a transferred call:
Depress OUTSIDE LINE key. Receive the call.
Open an Interaction/Incident.
Follow existing procedures for working/closing/transferring the Interaction/Incident.
Escalating/Transferring Cases¶
Follow guidance in IRM 3.42.7.9.1 , Relate Cases, if an open Whiteboard exists.
Don’t open a case if you are transferring a call. Note the guidelines and exceptions to this rule in the figure below. This chart shows various scenarios that illustrate EPSS call/case transfer procedures:
Figure 3.42.7-18
If ...
Then ...
The customer selected an incorrect menu prompt
Don’t open a case.
Explain to the customer that they’ve selected an incorrect menu prompt.
Ask the customer to wait while you transfer them to the correct application.
Transfer the call.
The customer selected the correct menu prompt but needs further help on another application
Open a case.
Resolve the customer's issue for that product.
Explain to the customer that you’ve helped them as much as you are able.
Close the case.
Ask the customer to wait while you transfer them to necessary application.
Transfer the call to the Cisco Finesse Application.
The customer needs further help from the e-Services Level 2 Provider Group
Open an case.
Ensure the case description follows IRM 3.42.7.6.8.1, Writing Descriptions for Level 2.
Inform the customer that the case has to be escalated for more technical support and someone from Level 2 will call back within two business days unless the knowledge base article states otherwise.
Escalate the case to the e-Services Technical Level 2 Provider Group.
Give the customer the case number.
The customer needs further help from a Level 2 Provider Group (other than e-Services Level 2)
Open a case.
Ensure the case description follows IRM 3.42.7.6.8.1, Writing Descriptions for Level 2.
Explain to the customer that you’ve helped them as much as you are able.
Tell the customer you must elevate their case to Level 2 and that someone will contact them within two business days unless the knowledge base article states otherwise.
Escalate the Interaction to the right Level 2 area by selecting the right Provider Group.
Give the customer the case number.
The customer calls EPSS again because they haven’t heard from Level 2 (other than e-Services Level 2) within two business days
Retrieve the case.
Document the call in the Activities section.
Review the Activity log.
If updated, give the customer the information.
If not updated, inform the customer that you’ll research the case and someone will contact them.
Refer to your manager or lead for resolution.
The customer calls EPSS again because although they’ve been contacted by Level 2, their issue is still not resolved and the Incident is open.
Retrieve the case.
Document the call in the activities section.
Review the Activities log.
If updated, give the customer the information.
Inform the customer that someone from Level 2 will contact them.
Contact (call or email) the Level 2 employee who’s working the case and give them an update.
Ask the Level 2 employee to contact the customer.
Update the case in the activities section.
The customer reached you incorrectly but doesn’t want to be transferred
Open a case.
Record the customer's problem thoroughly in the description.
Escalate the case.
Assign to the right group for resolution.
Give the customer the case number.
Interaction/Incident Transfer Basics¶
To ensure Interactions/Incidents populate in the provider group worklist, the process below MUST be followed when an issue needs to be assigned to another provider group to work. Take the following steps when required to transfer the Interaction:
Document the case enough so that the individual receiving the case has the required information.
Escalate/reassign the case.
Select the Provider Group as appropriate.
Click Next.
Your manager or lead will tell you when to assign a case to a particular individual.
To receive the case:
Assign the case within two hours of receipt (this action is performed by leads or managers). If this time frame isn't met, the system will automatically escalate the problem by issuing an email to the receiving site manager.
Work the case within two business days of receipt from leads or managers.
Tell the customer of the resolution.
Always give the case number to the customer in the following instances:
The call isn’t resolved and you must call the customer back or vice versa.
You must transfer the case to another Provider Group.
It isn’t necessary to give the customer an Interaction/Incident number for general information calls or other calls resolved on first contact.
Complaints Regarding Transferred Calls¶
Use the following procedures if a complaint is received on a case that has been transferred:
Document the complaint in the Assistor Update Entry field in the Activities section if the case is still open.
Escalate the case to the receiving site manager by changing the Provider Group.
Business Continuance¶
Business continuance is defined as any situation that interrupts the normal flow of business and requires a contingency plan. For example, inclement weather at one site may make it difficult for employees to report to work. EPSS resources at other sites will have to be redirected to compensate for the unexpected event. Business continuance procedures primarily impact telephone calls. Take the following steps:
Try to resolve the customer's issue.
Open an Interaction and document the contact.
If unable to resolve the issue, escalate the Interaction to the right Provider Group.
Give the customer the Incident number
All leads and managers must continually check their worklists during business continuance.
Contacting the Customer – Outgoing Calls¶
Although EPSS receives calls, at times outgoing calls must be made to resolve customer problems. Every effort must be made to contact the customer to successfully resolve the issue using the supplied telephone number. It is recommended that you use the following script when initiating or returning phone calls: Hello, my name is Mr. James Beagle of the IRS e-help Desk. My ID number is 00-12345678. May I speak with (Customer Name)? Verify that the person to whom you are speaking is the right customer, and determine that the person is authorized to receive the information using the right disclosure guidelines. See IRM 3.42.7.15, Authentication and Authorization Guidelines.
IRM 3.42.7.5, Introduction to the E-help Support System (EHSS), requires all contacts with customers to be documented in an Interaction. This includes outgoing calls.
Outgoing calls can't be transferred/routed to another application. If the customer needs further help, you must create/transfer the Interaction/Incident per IRM 3.42.7.14.5.2.1, Interaction/Incident Transfer Basics.
Occasionally, assistors can’t reach the customer to obtain the required information.
If no answer is received, take the following steps:
Make two tries per business day for two days.
Document each try in the description field of the Interaction/Incident.
Include the date and time the try was made if it is other than the date stamp provided by the system.
Include the disposition of that try (i.e., ring no answer, busy signal, unable to connect, etc.).
Close the Interaction/Incident after the second unsuccessful try on the second business day.
If an answering machine picks up, ensure the greeting on the answering machine or voicemail refers to the customer being contacted or verify the number reached is the one the customer gave for contact purposes, before leaving a message. Take the following steps:
Leave the Interaction/Incident number, your name, and a telephone number so the customer can call us back.
Make two tries, one per business day leaving the same message.
Document the Interaction/Incident with the date and time the message was left.
Close the Interaction/Incident after the second business day.
Refer to IRM 3.42.7.3.1, Office Of Disclosure, for answering machine and voice mail guidelines.
Products and Services Support (PSS) employees may close Incident after one try in limited instances when the response is generic in nature.
If the customer responds after the Interaction/Incident is closed, a new Interaction must be created. If the case number isn't available, open a new Interaction.
International Calls¶
If you need to place an outgoing international call, contact your manager to schedule a time to make the call. The manager will open a ticket with Telecom to arrange for the call to go through during a certain time frame.
Personal Safety and Calls¶
Although most customers who contact EPSS are congenial, there’s the possibility that calls of a threatening nature may be received. If the customer is verbally abusive, whether a threat is made or not, the assistor isn't required to stay on the phone. Tell the customer you are terminating the call and then hang up. Use the right knowledge article to document the call. For more information, see IRM 21.1.3.10, Safety and Security Overview.
If a customer makes a suicide threat over the telephone, follow the procedures in IRM 21.1.3.12, Suicide Threats.
Your work area should be kept safe and secure. For detailed information see IRM 21.1.3.10.1, Personal Safety.
If a customer makes a bomb threat over the telephone, follow the procedures in IRM 21.1.3.10.7, Bomb Threats.
Contact Recording¶
is a system that records incoming toll-free telephone contacts for possible subsequent review. When a customer calls the EPSS toll-free number, the customer is notified in both English and Spanish that their call may be monitored or recorded for quality purposes.
Contact Recording is a tool that records incoming calls for required random review (performance and product). The system provides for screen-capture of 10 percent of all incoming calls. Screen-capture includes case work and any screens that appear on the assistor’s workstation during the completion of that call.
Employees can review the entire conversation and if screens are available, see their on-screen actions during the feedback sessions.
If the customer indicates that they don't wish to be recorded, the assistor can disable the recording by right clicking the “Agent Initiated Monitoring” icon and selecting “Stop Monitoring” in the task bar. You won’t receive a confirmation message stating the recording has stopped. There’s no need to hit “Stop Monitoring” multiple times. There’s no need to select “Start Monitoring” because your next call will record automatically.
If you must transfer the customer, tell the customer to restate the request not to be recorded when the transfer is complete.
If the customer asks to record the call, tell the customer not to record the call. Tell the customer to request a copy of the call under the Freedom of Information Act (FOIA). All FOIA requests must be submitted in writing to:
Figure 3.42.7-19
Public Mailing Address
Internal Mailing Address (IRS use only)
IRS - GLDS Support ServicesStop 93AP.O. Box 621506Atlanta, GA 30362
IRS - GLDS Support Services4800 Buford Hwy, Stop 93A, Chamblee, GA 30341
All FOIA requests must include the date, name and identification number of the assistor, and the approximate time of the call. The requests are mailed to the scanning operation in Chamblee, Georgia.
Reminder:¶
For case documentation purposes, ask the customer's name. If the customer's name isn't shown in EHSS, or e-file application, but they give the EFIN, ETIN, TIN and the Company name, add the customer's name to the Description field.
Before providing data from the customer's transmitted return, be sure the EFIN above is in the transmitted return. Obtain the following information from the ERO/ISP/Transmitter:
Reminder:¶
Use IDRS, MeF, and or other proper systems to verify the items listed.
Figure 3.42.7-20
IMF
BMF
Customer's Name (including spouse if applicable)
Customer's Name
Customer's TIN
Customer's TIN
DOB (Form 4868 excluded)
Address
Refund Amount, if any (Form 4868 excluded)
Filing Year (i.e., calendar or fiscal year)
Status/Rcvd Date
Accepted/Rejected Date
Submission ID
No additional information
If the customer is unable to match one of the items from the transmitted return (other than the customer’s name and TIN, which must always match unless the next paragraph applies), you must ask the customer to verify two additional items from the transmitted return, such as adjusted gross income (AGI), Earned Income Tax (EIC) amount, or number of W-2s.
When the customer(s) name is truncated, you may accept the name given by the customer when it is like the name on the transmitted return. Two more probes may be obtained if you are uncertain about the identity of the customer.
IRS employees must use caution not to disclose return information except to the customer or to a person whom the customer authorized to receive that information by Form 2848, Power of Attorney; Form 8821, Tax Information Authorization; Form 8453, U.S. Income Tax Declaration for an IRS e-file Return (Tax Year 2006 and prior) or Form 8879, IRS e-file Signature Authorization. Under the disclosure authority granted on the Form 8453, Form 8879 or equivalent display of text, the IRS employees are permitted to discuss the following with the Authorized IRS e-file Providers:
An acknowledgement of receipt or reason for rejection of the transmission,
The reason for any delay in the processing of the return or the refund, and
The date of any refund.
Caution:¶
Disclosures of return information must be limited to the authority granted to the third-party by the customer. The Form 8453 and Form 8879 give different authority than may be given under the check box authority, or oral authority, or that which is granted with filing of a Form 2848 and Form 8821 and then recorded on the CAF. Be sure that you’ve checked to see what authority has been granted before releasing information to a third-party. See IRM 3.42.5.2.2, Disclosure, and IRM 21.1.3, Operational Guidelines Overview.
By putting a firm name on the Form 8879, IRS e-file Signature Authorization, the customer is authorizing anyone who works for that firm to contact us about the matters outlined on the form. Therefore, you may discuss acknowledgements, transmissions, and rejects with an ERO or their designee after you have completed proper authentication procedures.
To authenticate a SPEC employee, ask for their SEID and confirm it against the IRS Discovery Directory utilizing the right Area Map from the Organizational & Program Information page. The probes are:
What is your Name?
What is your SEID?
In which Territory or Area are you located?
Individuals at entities such as VITA Sites, Tax Counseling for the Elderly (TCE), and military bases or SPEC employees responsible for these entities can discuss generalities about acknowledgments, transmissions, and rejects, but not an individual customer's information without proper authorization.
Exception:¶
SPEC employees can start application changes.
The Delegated User must have at least one of the following authorities to discuss application status and make application changes. They can discuss signature issues if they have authorities to add, delete, and change Principals and Responsible Officials.
Update Application
Sign and Submit Revised Applications
Add, Delete and Change Principals
Add, Delete and Change Responsible Officials
The following authorization rules are related to all customers:
The Principal, Principal Consent, Responsible Official, Delegated User (if they’ve been granted the authority), and the Contact can discuss the company's EFIN status, but not the status of other individuals.
The Principal and Responsible Official can discuss their own suitability, fingerprint or credentials but not the suitability, fingerprints or credentials of someone else. If the customer is the individual with the suitability, fingerprint or credential issues, you may discuss the matter in detail, but only after more authentication. See the Authentication Matrix for SAM, EFTPS and Business Online Filers in IRM 3.42.7.15.8, SAM, EFTPS and Business Online e-file (e.g., Large Taxpayers) Authentication/Authorization, and use the Authentication Matrix for SAM and EFTPS and Business Online Filers, Individual row.
The Contact/Alternate Contact and Delegated User can't discuss an individual's suitability.
Encourage all customers to make application changes through e-Services.
Filing Information Returns Electronically (FIRE)¶
Ensure the customer is entitled to receive requested information. You must authenticate the customer before providing secured account information. Also, the customer must be authorized to receive the information requested.
Customers requesting general information (i.e., not account specific) don't require authentication. For example, a customer could ask: How do I apply for a TCC? or, Do I need to submit a test file? If, during the call, a general question turns into an inquiry that needs to be answered by accessing a secure system, disclosure procedures must be followed.
Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to IRM 11.3.1, Introduction to Disclosure. More information can be found on the Disclosure and Privacy Knowledge Base - Home.
Research the proper system to authenticate the customer (e.g., IRP Homepage, IR Application for TCC, FIRE CSR, or Integrated Data Retrieval System (IDRS)).
Assistors must use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that doesn't require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on SERP/EPSS Portal and linked within EHSS.
FIRE Account Password, Secret Phrase, and Personal Identification Number (PIN) -…¶
The required authentication/authorization probes for an inquiry relating to a FIRE password, secret phrase, and PIN problem resolution and reset are listed below.
FIRE User ID
Business Name
Business Address
User ID Contact Name
Obtain and verify the probes using the FIRE CSR Transmitter Record Search.
As of January 1, 2022, the User ID criteria requires a minimum of eight and maximum of 25 alpha numeric characters with no special characters and no spaces. The first time the customer logs on they will be prompted to update their User ID if it doesn’t meet the criteria.
Use the Transmitter Record Search with one or more of the following:
FIRE User ID
TCC
EIN
User ID Contact Phone
User ID Email Address
A search using the FIRE User ID will provide a list of all like FIRE User IDs. The Transmitter Record Search Results will provide a list of all like FIRE User IDs along with the following information for each item listed:
User ID Contact Name
User ID Email
User ID Phone
TIN
TCC
The FIRE User can be the Responsible Official that signed the application for TCC or they may be an individual authorized by the RO to submit information returns electronically/check file statuses on behalf of the business.
A search using the User ID Email or User ID Phone will provide more targeted results. You must then determine the correct record by using the information provided in the Transmitter Record Search Results.
A search using the EIN and/or TCC will provide a list all related FIRE Accounts. You must then determine the correct record by using the information provided in the Transmitter Record Search Results.
You must obtain the User ID and company name from the customer and verify the information provided is an exact match with the account information from FIRE CSR Transmitter Record screen. If the customer is unable to verify the address or contact name, you must obtain and verify two more probes from FIRE CSR Transmitter Record screen.
If the required probes can’t be obtained and verified, advise the caller to create a new FIRE Account.
FATCA Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and…¶
The Qualified Intermediary (QI)/ Withholding Foreign Partnership (WP)/Withholding Foreign Trust (WT) Application Online System (referred to as QI/WP/WT system), is a secure web-based platform that enables users to apply to become a QI, WP, or WT, renew or end an existing QI, WP, or WT agreement, and manage their QI, WP, or WT information.
Majority of inquiries can be addressed by providing general information. However, there may be times when the response will require FATCA QI System account information (e.g., Who is the POA listed on the account?).
The required authentication probes for providing help with account information located in the FATCA QI System are:
Entity Legal Name
Name of Responsible Officer (RO), Contact Person (CP) or Power(s) of Attorney (POA) inquiring
Their role (RO, CP or POA)
Their email address (RO, CP or POA)
Their business phone (RO, CP or POA)
If the customer is unable to match one of the items above including Entity Legal Name, the Entity ID may be asked as another probe.
Form 8508, Application for a Waiver from Electronic Filing of Information Returns or…¶
The customer must be:
Contact listed on Form 8508 or Form 8809. Obtain and verify the probes listed in (2) below.
Authorized role per entity type. Refer to IRM 3.42.7.15.11.3, Account Information Authentication/Authorization.
If the customer is the contact listed on Form 8508 or Form 8809, obtain and verify the authentication/authorization probes listed below:
Contact Name listed on Form 8508 or Form 8809
TIN
Business Name
Business Address
You must obtain the TIN and business name from the customer and verify the information provided is an exact match with the account information. If the customer is unable to verify the address, you must obtain and verify two more probes. Refer to IRM 3.42.7.15.13, Additional Authentication.
Third-Party Authentication - Form 2848, Power of Attorney and Declaration of…¶
When responding to a third party (an individual other than the customer), who is authorized to represent a customer before the IRS, or who is authorized to inspect and/or receive a customer’s confidential tax information, advise customer to fax in Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization. Research the Centralized Authorization File (CAF) using Command Code (CC) CFINK to determine if an authorization is on file, and that they are authorized to represent the customer before the IRS, before providing any tax account information.
To verify the caller is an authorized third party, obtain and verify the following information:
Taxpayer’s Name
Taxpayer’s TIN
Tax Period in question
Tax Form(s)
Third-Party Name
Third-Party Number (also known as: Rep number, CAF number)
If the caller doesn’t have his/her CAF number available, request his/her name and address and use this information to verify the call is CAF authorized to receive the requested information.
Third Party’s SSN
Third Party’s Date of Birth (DOB)
You must obtain the required probes from the customer and verify the information provided is an exact match on CC CFINK and IDRS.
Form 2848 may be faxed to TSO authorizing the customer to receive secure account information or tax return information. Verify Form 2848 is complete with the information listed below:
Box
Information
1
Name, TIN, and address of Customer requesting POA
2
Name and address of representative
3
Description of Matter section must clearly describe the type of information authorized to receive
4
Box checked, Specific Use Not Recorded on CAF (if applicable)
7
Signature of person with the authority to execute form per entity type, date, and title
Part II - Declaration and Signature of Representative -must include the representative’s designation under which he or she is authorized to practice before the IRS. In addition, the representative must list the licensing jurisdiction (state) or other licensing authority and his/her bar, license, certification, registration, or enrollment number, if applicable. More information can be found in IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821.
Form 8821 may be faxed to TSO, authorizing the customer to receive secure account information or tax return information. Verify Form 8821 is complete with the information listed below:
Box
Information
1
Name, TIN, and address of Customer
2
Name and address of appointee
3
Description of Matter section must clearly describe the type of information authorized to receive
4
Box checked, Specific Uses Not Recorded on CAF (if applicable)
If Form 8821 is submitted to authorize disclosure of confidential tax information for a purpose other than addressing or resolving a tax matter with the IRS, the IRS must receive Form 8821 within 120 days of the Customer’s signature date on Form 8821. This 120-day requirement doesn’t apply to a Form 8821 submitted to authorize disclosure for the purpose of helping with a tax matter with the IRS. Refer to Instructions for Form 8821
Section 2202 of the Customer First Act amended provisions of IRC 6103(c) by adding the following language: Persons designated by the customer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the customer. Accordingly, authorized third parties who disclose return information to other third parties without customer consent, or who use return information for a purpose other than the purpose for which the customer granted consent, may be liable for civil damages.
Perform the same authentication process provided in (2) for a paper or faxed third-party authorization as you would for an authorization already on the CAF file.
If Form 2848 or Form 8821 isn’t on the CAF file, forward the original unprocessed paper or faxed copy to the proper CAF Unit for processing. Forms indicating, “Specific Use Not Recorded on CAF”, may be destroyed as classified waste. Classified waste is documentation containing customer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments, for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records.
Refer to IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication.
Additional Authentication¶
For conditions in which more authentication is warranted, verify two or more items from the customer, transmitter on the filer's account, or return information.
Any name the organization uses to operate or conduct business (i.e., Doing Business As)
Filing Requirements
Any other verifiable items from the return or account
Verify from IDRS or other proper systems listed below:
FIRE CSR Transmitter Record screen
External Services Authorization Management (ESAM) (ACA, IR, IRIS Application for TCC)
Affordable Care Act (ACA) Information Returns (AIR) Management Console
AMC (AIR Management Console)
SADI Admin Console
IRP Home page (only for waiver and extension requests)
Disclosure Cross-References¶
The previous sections are targeted at products and services supported by EPSS. However, you must refer to the following IRM sections for complete guidance on Authentication and Authorization:
IRM Part
IRM Title
IRM 11.3.2
Disclosure to Persons with a Material Interest
IRM 11.3.3
Disclosure to Designees and Practitioners
IRM 11.3.2.4
Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103€
IRM 21.1.3.2
General Disclosure Guidelines
IRM 21.1.3.2.1
Disclosure Definition
IRM 21.1.3.2.2
Authorized and Unauthorized Disclosures
IRM 21.1.3.2.3
Required Taxpayer Authentication
IRM 21.1.3.2.4
Additional Taxpayer Authentication
IRM 21.1.3.3
Third-Party (POA/TIA/F706) Authentication
IRM 21.1.3.3.1
Third-Party Designee Authentication
IRM 21.1.3.3.2
Oral Disclosure Consent/Oral TIA (Paperless F8821)
IRM 21.1.3.4
Other Third-Party Inquiries
IRM 21.1.3.5
Reporting Agents File (RAF) and Form 8655, Reporting Agent Authorization
IRM 21.1.3.7
Requests from Employees of Business Entities
IRM 21.1.3.8
Inquiries From IRS Employees
IRM 21.1.3.9
Mailing and Faxing Tax Account Information
IRM 21.2.1.56
Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment
Standardized Live Chat Procedures¶
The EPSS Chatbot was implemented in December of 2024 to provide assistance to users of the IRS electronic products and services such as Electronic Originators (EROs), Software Developers, and Transmitters.
The EPSS Chatbot does not have the ability to authenticate the customer. The Chatbot can provide the customer with self help options to resolve common issues related to:
The IRS e-file Application
E-Services
Transmitter Control Codes (TCC)
Electronic Filing Systems
The EPSS Chatbot includes an option for customers to escalate to a Live Chat assistor for assistance with account specific inquiries.
EPSS Live Chat uses the eGain application platform. User access requires a request on the BEARS application. The eGain application includes quick responses and quick links to assist employees with responses. Employees can edit their response to address specific questions or create their own responses as needed.
Assistors staffing an EPSS Live Chat queue may answer unauthenticated and authenticated inquiries.
Unauthenticated Live Chat: Assistors will not have access to account information and cannot access the customer’s account. Assistors can respond to general inquiries.
Authenticated Live Chat: Assistors can provide responses to specific inquiries after the customer authenticates themselves through the Secure Access Digital Identity (SADI) application. Assistors enable a link to the customer to route them to the SADI application where they log in. Once authenticated, they are routed back to the same assistor on eGain. If the customer fails authentication, they will be routed back to the assistor but can only be offered Unauthenticated Live Chat.
There are six queues for EPSS Live Chat on the eGain application:
Queue
Entry Point for Chats Regarding
Assistor
E-Services
E-file Applications and e-Services.
E-help desk
Mod IRIS
Affordable Care Act Information Returns (AIR) and Information Returns Intake System (IRIS).
TSO
TSO
Filing Information Returns Electronically (FIRE) system.
TSO
E-Services Spanish
E-file Applications and e-Services.
Bilingual E-help desk
Mod IRIS Spanish
Affordable Care Act Information Returns (AIR) and Information Returns Intake System (IRIS).
Bilingual TSO
TSO Spanish
Filing Information Returns Electronically (FIRE) system.
Bilingual TSO
eGain Application¶
The eGain Application provides chat routing capabilities including queuing, reporting, and Live Chat service. Assistors sign on to eGain via Cisco Finesse. For consistency across the EPSS sites, all assistors will use the same guidelines.
At the start of the shift assistors will:
Sign on to the Cisco Finesse soft phone.
Once assigned to appropriate Chat Skill Group, select Ready.
Select the eGain Application icon on the Finesse soft phone.
Click the chat icon in the upper-right of the eGain Advisor Desktop to make yourself available to assist online customers.
Whenever possible, all work must be completed before a chat is ended.
In the rare occasion when extra time is needed at the end of a chat, leave the chat session open while finishing the work.
Once you are finished, select the Complete button to end the chat session.
When you complete a chat, the customer is shown a survey form and a new chat will be auto-routed to the assistor.
At the end of a shift, sign off from the Cisco Finesse soft phone.
Live Chat Etiquette¶
How chats are handled by EPSS employees impacts the customer perception of the IRS. The way the chat is handled either enhances or damages the reputation of the organization. It is essential that each chat be managed courteously and efficiently.
Customers expect timely, correct, and professional service.
Promptly greet the customer using the "Greetings" quick response located in the eGain knowledge base.
Check your spelling.
Don’t use any IRS jargon or acronyms.
Review and revise your chat response before sending it to the customer.
Always be prepared to capture any notes for your case.
Show genuine interest in the customer and engagement in resolving their problem. Communicate accessibility, friendliness, and willingness to accommodate the customer.
Ask permission to place the customer on hold and wait for a response. Don’t keep the customer on hold for more than seven minutes to research information without returning to the customer. If you must place the customer on hold again, give the customer an explanation and apology.
Use courteous phrases such as "Thank you for holding." or other appropriate phrases.
Refrain from speculating why certain policy decisions are made and from expressing personal opinions about procedures and processes. Give the customer only information that can be substantiated by a reference to an official source, such as a publication or the IRS website, or to an IRS research tool such as IDRS.
Give the customer the case number on each elevated case, or if you need to call the customer back.
To show closure, ensure the customer's questions and needs have been addressed.
If a customer is unresponsive during a chat session, send an "Are you there?" quick response and allow two minutes for response before disconnecting the chat.
Occasionally, you may receive a chat from a disgruntled customer. Follow procedures in IRM 3.42.7.14.2.1, Customer Complaints.
Personal Safety and Chats¶
Although most customers who contact EPSS are polite, there is the possibility that chats of a threatening nature may be received. If the customer is verbally abusive, whether a threat is made or not, the assistor is not required to remain in the chat session. Tell the customer you are terminating the chat and then select the Complete button to end the chat. Use the appropriate knowledge base article to document the contact.
If a customer makes a threat during a Live Chat session:
Stay calm.
Do not end the chat session or ignore the customer.
Use your judgement to determine the sincerity of the threat.
Ask the customer to clarify any vague statements they may have made.
Keep customer engaged in the conversation.
Immediately notify your manager.
For more information, see IRM 21.1.3.10, Safety and Security Overview.
Initial Live Chat Greeting¶
The Restructuring and Reform Act of 1998, Section 3705, gives identification requirements for all the IRS employees working tax related matters. All EPSS employees, must give (at least) the following information to each customer who joins the chat:
Their title
Their last name
Their identification (ID Card) number
Promptly greet the customer as outlined in paragraph (1) above. If the customer is unresponsive during a chat session, send a "No Response" quick response and allow two minutes for response before disconnecting the chat.
The Smart Identification (SmartID) card is a standardized identification card for Federal employees and contractors. The ID card is required by Homeland Security as per Presidential Directive-12. The SmartID has a 10-digit number string, known as a Personal Identification (PID) Number, that’s printed on the front of the card. Employees must use their 10-digit SmartID Badge Number (including no spaces or dashes, example, 10000XXXXX) when communicating with customers.
Section 3706 of the IRS Restructuring and Reform Act of 1998 (RRA 98) authorizes the use of pseudonyms by the IRS employees only if adequate justification for the use is given by the employee and its use is approved by the employee’s supervisor.
Section 3706 of RRA 98 is meant to eliminate the customer perception that the IRS employees avoid accountability for their actions by using pseudonyms, while still protecting an employee’s right to use pseudonyms in appropriate circumstances. Rather than being entitled to use a pseudonym, the employee must give adequate justification, which includes protection of personal safety, and the employee’s supervisor must approve use of the pseudonym before its use. Thus, requests to use pseudonyms that don’t give adequate justification may be denied. See IRM 10.5.7, Use of Pseudonyms by IRS Employees.
See IRM 10.5.7.7, Employee Identification Requirements for additional clarity.
Transferring Live Chats¶
With the eGain Application, chats aren’t transferred to a site; they are transferred to an agent group.
Always probe the customer and decide if a transfer is permitted. Don’t just transfer the chat when a customer makes a request. Verify the chat must be transferred.
Do not transfer chats outside the hours of operation which can be found in IRM 3.42.7.2.1 Hours of Operation. Provide the customer with the hours of operation to initiate a chat during business hours.
Do not open a case if you are transferring a chat. The guidelines and exceptions to this rule are in the figure below. This chart shows various scenarios that illustrate EPSS chat/case transfer procedures:
If...
Then...
The customer selected an incorrect topic while using the chatbot
Do not open a case.
Explain to the customer that they’ve selected an incorrect topic.
Guide the customer to the chatbot on IRS.gov and advise them of the appropriate selections to make to get to the correct area.
The customer will initiate a new chat, if needed.
Exception:¶
Assistors staffing BMF agent groups may transfer chats to IMF agent groups and vice versa, if applicable.
The customer selected a correct topic while using the chatbot but needs further help on another product.
Open a case.
Resolve the customer's issue for that product.
Explain to the customer that you’ve helped them as much as you are able.
Close the case.
Guide the customer to the chatbot on IRS.gov, advise them of the appropriate selections to get to the correct area.
The customer will initiate a new chat, if needed.
The customer needs further help from the e-Services Level 2 Provider Group
Open a case following IRM 3.42.7.6.8.1, Writing Descriptions for Level 2
Tell the customer you must elevate their case to Level 2 and that Level 2 will contact the customer within two business days unless the associated knowledge base article has a different response time that should be used.
Escalate the case to the e-Services Technical Level 2 Provider Group.
Give the customer the case number.
The customer needs further help from a Level 2 Provider Group (other than e-Serices Level 2)
Open a case following IRM 3.42.7.6.8.1, Writing Descriptions for Level 2.
Explain to the customer that you’ve helped them as much as you are able.
Tell the customer you must elevate their case to Level 2 and that Level 2 will contact the customer within two business days unless the associated knowledge base article has a different response time that should be used.
Escalate the case to the right Level 2 area by selecting the right Provider Group.
Give the customer the case number.
The customer chats EPSS again because they haven’t heard from Level 2 (other than e-Services Level 2) within two business days.
Retrieve the case.
Document the chat in the Activities section.
Review the Activity log.
If updated, give the customer the information.
If not updated, inform the customer that you’ll research the case, and someone will contact them within two business days unless the associated knowledge base article has a different response time that should be used.
Refer to your manager or lead for resolution.
The customer chats EPSS again because although they’ve been contacted by Level 2, their issue is still not resolved and the Incident is open.
Retrieve the case.
Document the chat in the Activities section.
Review the Activity log.
If updated, give the customer the information.
Tell the customer that someone from Level 2 will contact them within two business days unless the associated knowledge base article has a different response time that should be used.
Contact (call or email) the Level 2 employee who’s working the case and give them an update.
Ask the Level 2 employee to contact the customer.
Update the case in the activities section.
The customer reached you incorrectly but doesn’t want to be transferred
Open a case following IRM 3.42.7.6.8.1, Writing Descriptions for Level 2.
Explain to the customer that you’ve helped them as much as you are able.
Tell the customer you must elevate their case to Level 2 and that Level 2 will contact the customer within two business days unless the associated knowledge base article has a different response time that should be used.
Request that the customer initiate another chat session if they don't receive a contact from Level 2 within two business days.
Escalate the case to the right Level 2 area by selecting the right Provider Group.
Give the customer the case number.
If a complaint is received on an Interaction/Incident that has been transferred
Document the time and type of complaint in the Description if the case is still open.
Always inform the customer that you are transferring their chat.
Use the following steps to transfer chats to another agent group in the eGain application:
In the chat pane, click the Transfer button.
In the Transfer Activities window, select the appropriate agent group.
Click the Transfer button.
Click the chat icon in the upper-right of the eGain Advisor Desktop to make yourself available for the next chat.
Transfer the case to the appropriate agent group. Refer to IRM 3.42.7.14.5.2.1, Interaction/Incident Transfer Basics.
Live Chat Documentation¶
All live chat interactions must be documented in EHSS in the same manner as telephone contacts. Refer to IRM 3.42.7.6, Interaction Details.
Employees must ensure the "Source" field is set to "Live Chat" .
In addition to standard documentation requirements, employees must include the following for live chat:
Enter the chat activity ID in the Description field. Include a summary of the interaction using key words. Begin the Description with a phrase that identifies the customer’s issue.
Add the SD number to the notes section of eGain prior to completing the chat.
Employees must document the appropriate Category code(s) and Resolution code(s) in eGain. When possible, the Category code in eGain must align with the Product type in EHSS.
Employees must close the EHSS Interaction before ending the chat and selecting the "Complete" button.
Completed Chat Transcripts¶
A chat transcript is a record of a chat between a customer and an assistor. The eGain Application automatically creates a transcript for each chat session. Each transcript contains the full text and date/time data of the chat Interaction from the moment that the chat entered the system. The transcripts also contain:
A list of the chatbot topics the customer viewed before initiating a chat.
All conversational history, even if the chat was transferred during the session.
Any links to web pages and attachments that were shared during the chat session.
Customers can save a transcript of the chat session by expanding the menu in the top left of their chat window and clicking Save Transcript. Assistors can provide the "Chat Transcript" quick response to taxpayers prior to closing the chat. This will give taxpayers instructions on how to save their chat transcript. The save transcript option will remain available until the customer closes their browser window. Once the customer closes their chat window, the transcript will no longer be available to the customer.
Employees can view the completed chat transcript by accessing the Activity pane of the eGain Advisor desktop.
Miscellaneous EPSS Procedures¶
EPSS has set up a standardization of work processes to supply users of the IRS’s electronic products superior customer service. Details of miscellaneous work processes follow.
Change Request Procedures¶
Change Request (CR) procedures have been set up to define the process, roles, responsibilities and approval path required to make changes in EHSS. See IRM 1.4.18.8.5, EHSS Change Control Board, for more information.
Reporting System Problems¶
When EHSS, e-Services, FIRE, Live Chat, or one of the other systems used by the e-help Desk or TSO is experiencing a problem, users must inform the manager or lead of the problem. The manager/lead will issue an email to the right system personnel. Refer to the Reporting System Issues Job Aid, located on the EPSS SERP Portal for the required actions.
System Downtime Procedures¶
When EHSS is down, an experienced assistor can discuss the customer's issue without having access to knowledge base articles (KB) by researching IRMs and or publications.
During a period of EHSS downtime, you may transfer the call if it came in on the wrong application or if you know the KB requires the transfer (i.e., IFS, FS, CSS, etc.) for resolution. Don't transfer the call because EHSS is down and you can't help the customer with their issue.
If EHSS is down and you can't help the customer at that time, log the information and tell the customer to try again later. Work cases in the following manner during EHSS Downtime:
Manually record data about the customer contact.
EHSS down less than four hours, enter the recorded data into EHSS once available. In the description, notate EHSS was down. For Live Chat, also document in the eGain Notes section that EHSS was down.
EHSS down for four (4) hours or more don't enter the data into EHSS if the customer's issue has been resolved. If the issue wasn't resolved and needs to be referred to Level 2, escalate the case and assign it to the right provider group. In the description, notate EHSS was down.
Most problems won’t last more than four hours. Gaps in the customer history mustn’t occur.
In the event assistors can't access customer information because a system other than EHSS is unavailable (e.g., EUP), do the following:
Record pertinent customer information in a case.
Explain to the customer that you can't access the requested data or perform the requested research because of a temporary system outage.
Offer to respond to the customer by email when the system becomes available.
Exception:¶
Don't offer to email customer when SADI System is unavailable.
If ...
Then ...
The customer would like an email response
Verify the correct email address is listed in the Email field of the case and update if needed.
Select the "Notify on Close By" button.
Level 1 will Escalate the case and give the Incident number to the customer.
Tell the customer they’ll receive an email once the item closes and the receipt of the email shows the problem is resolved and they can now access the system.
Assign the case to site’s Lead Provider Group.
The customer doesn’t want an email response
Ask the customer to call back.
When only one or two assistors are experiencing downtime with a system, tell the customer to call back. Don't offer to call back or email the customer in this instance.
Apologize for the inconvenience that the outage has caused.
When the system becomes available, the manager or lead will close the case and an email will automatically be sent to the customer letting them know their case has been closed. A response must be given within two hours of system availability.
Software Developers Contact Procedures¶
Each e-help Desk site will assign assistors to contact the Software Developers on the previous year's Approved Software Developers List. Take the following actions during initial outgoing contact:
Open a case.
Tell the software developer that at least two assistors are assigned to them for their testing process.
Give the software developer the names and tours of duty of the assistors assigned to them (if known).
Explain the guidelines for using email to the software developer. See IRM 3.42.7.12.2, Email Function.
All subsequent contacts (email or phone) are updated in the Activities Section of the original case.
Caution:¶
Don't use or give your personal IRS (Outlook) email addresses to external customers.
Refer to Publication 4164, Modernized e-File Guide for Software Developers and Transmitters, and IRM 3.42.5.16.6, Modernized e-File (MeF) Assurance Testing System (ATS) and Communications Testing, for IMF procedures. Refer to Publication 5078, Assurance Testing System (ATS) Guidelines for Modernized e-file (MeF) Business Submissions, IRM 3.42.4.13, Assurance Testing System (ATS) Process, and IRM 3.42.4.13.2, Assurance Testing System (ATS) and Communications Testing Criteria and Dates, for BMF procedures.
EHSS Level 2¶
Third-party users of e-file, MeF, and e-Services often require more support than can be given by first level assistors. Various complex issues of external users are elevated to Level 2 assistors, analysts, managers and leads. Level 2 Provider Groups include but not limited to:
e-Services Level 2
1120 Waiver Level 2
990 Waiver Level 2
ACA AIR Technical Level 2
MeF Form Type Analysts (e.g., Form 1040, Form 1120, Form 1065, Form 94x and Form 990)
FATCA LB&I Analyst
Managers and Leads
E-Services Level 2¶
specialists resolve complex e-Services issues for external customers, work with programmers to fix problems, and conduct testing to ensure system is stable. It is important that proper documentation is completed before escalating cases to Level 2. See IRM 3.42.7.6.8.1, Writing Descriptions for Level 2.
Reminder:¶
The e-Services Technical Level 2 Provider Group doesn’t accept transferred calls.
Working Level 2 Incidents¶
When analysts work cases that have been elevated to their Provider Group, the status is Open linked.
Level 2 Provider Groups will work the case and update the Activities section with right actions taken. A knowledge base article must be selected to close the case.
Organization, Function, and Program (OFP) Codes (Phones and email)¶
Function
Program
Title
750
12760
EPSS email
750
33220
FATCA email
750
36800
EPSS Live Chat (EPSSCHAT)
750
40010
ID Theft Research
750
42720
1040 PATS /ATS
750
42730
E-help Desk all incoming Telephone calls
750
42731
E-help Desk all outgoing Telephone calls (associated with incoming calls)
750
42732
EHSS cases (EHSS down)
750
42760
Free File Fillable Forms email
750
42770
Preventive Maintenance; reviewing IRMs, Publications, EPSS Communications
Organization, Function, and Program (OFP) codes are recorded on Form 3081, Employee Time Report, to identify programs the IRS employees perform daily. Time must be reported under the proper OFP codes for tracking purposes.
E-help Organization, Function, and Program (OFP) Codes (Paper)¶
Function
Program
Title (AN, AT, AU, CIN, and OG Programs)
750
11270
Form 94x LOA (Letter of Application)
750
11271
Form 94x PIN SoR
750
11521
Form 1120 MeF Waivers
750
12252
Form 1065 Waivers
750
12260
Form 1120/ Form 1065/ Form 1041/ Form 990/ETEC/BMF ATS
750
12910
Form 8453-CORP
750
12920
Form 94x Binary Form 8453-EMP, Form 8879-EMP
750
12930
Form 8453-FE US Estate or Trust Income, Form 8879
750
12940
Form 8453-P/PE/PE-B Partnership
750
13311
990 MeF Waiver
750
13910
Form 8453 EO (990 Binary)
750
42710
Online e-File application EFIN and zip codes, undelivered passwords acceptance and clean up letters.
750
42715
CPA Credentials/Proofs/Fingerprint Cards
750
42717
Terms of Agreement / Application / Resubmission Required
750
42720
Form 1040 IMF ATS
750
42750
Initial Worklist / Appeals
750
42751
Continuous Appeals/Transcripts/Recheck List
750
42753
Second Line Review (Suitability letters)
750
42754
Adjudication
750
42755
Compromised EFIN
750
42900
Form 8453/8879
760
42711
AEF / Fingerprint Cards (FPC) Processing
760
42712
Accurint Checks
760
42713
Return of FPC
760
42780
Electronic Filing Waiver
TSO Organization, Function, and Program (OFP) Codes (Phones and email)¶
Function
Program
Title
750
12730
CSS/FS/IFS INCOMING CALLS - Help desk incoming calls
750
12731
CSS OUT - Customer Service Section (CSS) outgoing calls or emails (associated with incoming calls)
750
12732
FS OUT - FIRE Support (FS) outgoing calls or emails (associated with incoming calls)
750
12733
IFS OUT - Information Filing Support (IFS) outgoing calls or emails (associated with incoming calls)
750
12734
PSSLV2 - E-help Level 2 referrals
750
12800
AWAX FIRE - Extension and Waiver files through the Filing Information Returns Electronically (FIRE) System
750
33220
FATCA - FATCA ICMM error notifications (email)
TSO Organization, Function, and Program (OFP) Codes (Paper)¶
Function
Program
Title
710
84381
PPAC - Undeliverable mail for ACA correspondence
750
12800
AWAX FIRE - Extension and Waiver files through the Filing Information Returns Electronically (FIRE) System
750
12810
F 8508 - Form 8508, Application for a Waiver from Electronic Filing of Information Returns
750
12820
Form 8809 - Do not use to report hours or inventory.This is a parent OFP code and needs to remain active as data from child codes roll up to the parent code
750
12821
Rcpt EXT - Form 15397, Application for Extension of Time to Furnish Recipient Statements and extension of time for recipient statement correspondence.
750
12822
ADTL EXT
750
12823
UNPOST - Unpostables
750
12850
IR TCC - IR TCC Application Acceptability Criteria (cases)
750
12854
Compromised EFIN
750
12860
IRIS Application for TCC Acceptability Criteria (cases)
750
12870
TSO RSH - TSO miscellaneous paper inventory; misrouted mail, undeliverable mail, third-party authorization forms
750
12873
FRM10301 - Form 10301, CD Encryption Code Authorization for CP2100 / 972CG Notices
750
12874
IRP RSH - Research / Process Underreporter and Notice Recreates
750
12875
PNTLY - Penalty Hub Testing
750
12880
IRIS Software Testing - IRIS ATS reviews
750
12890
FIRE E - Monitor FIRE System transmissions
750
12891
FIREQues - Court and court exhibit preparation, trial interviews, and Criminal Investigation and Department of Justice (DOJ) coordination
750
40010
ID Theft - ID Theft Research
750
42770
PRVMAINT - Preventive Maintenance; reviewing IRMs, Publications, EPSS Communications
750
42900
F8453
750
84381
Paper Form 4423
750
84382
ACA AATS - ACA application for TCC Software Status Indicators from "Test" to "Withdrawn" (based on BOE reports)
760
00000
ELFLC - Clerical
760
84381
ACA Extension
880
00000
Quality - Evaluative and non-evaluative reviews
Overhead Programs¶
FUNCTION
PROGRAM
TITLE (OVERHEAD PROGRAMS)
800
51080
Course Development (Outside Support Service ORG)
990
57910
Public Affairs Office Related
990
59100
Management and Supervision
990
59110
Work Leader/Senior/Lead
990
59120
Clerical Support for Management
990
59130
Analyst
990
59210
Instructing Training which includes:
Preparing to teach, instructing technical training
Trainee counseling / eval technical training
Technical course instructing
Training Coordinator, coaching on-the-job training
990
59221
Read time
990
59222
Recurring Technical Training/Meeting
990
59250
Attending Technical Training which includes:
Tech classroom training
Individual training, receiving on-the-job training*
Meetings concerning handbook/procedural changes
990
59300
Administrative program which includes:
Employee Satisfaction Survey
Presenting award
Meetings for administrative announcements
Charity and health fund drives
Orientation of new employees
Employee’s time spent during counseling sessions
General office moves
Employee time union related issues
Time spent at the health unit
Job interviewee time inside/outside SC
Tour guides
Testifying in court cases about the IRS
990
59310
System Downtime (Managerial approval required)
990
59316
Idle time due to HAZMAT
990
59320
Break time
990
59330
FORM 3081 preparing and inputting
990
59370
Computer Downtime (Managerial approval required)
990
59371
IT Help Desk Downtime (Managerial approval required)
990
59501
Annual leave
990
59502
Sick leave
990
59503
Holiday leave
990
59504
Emergency military leave (military papers must specifically state "EMERGENCY" )
990
59505
FECA (on-the-job injury) for posting continuation of pay (COP) and MISC ADM leave
990
59506
Regular military leave
990
59507
Restored annual leave
990
59509
Use of Leave Share/Leave Bank time
990
59511
Service Center (SC) Shutdown Inclement Weather
990
59512
SC Shutdown other building closure
990
59521
FMLA annual leave
990
59522
FMLA sick leave
990
59525
FMLA restored annual leave
990
59527
Sick leave-general family care bereavement (SLGF BER)
990
59528
Sick leave-general family care medical (SLGF MED)
990
59531
Overtime for FLSA employee travel on NW days during regular work hours and did not perform work
990
59532
Overtime for FLSA employee travel time work performed outside of regular duty hours
990
59533
Overtime for NON-FLSA employee performed work outside of regular duty hours
990
59540
Time off award taken
990
59561
ADMIN/ER - conduct based disciplinary or adverse actions
990
59562
Benefits - including health, retirement, and financial counseling
990
59563
Volunteer activities
990
59564
Approved individual development plan/self-directed training
990
59565
Jury duty - summons for jury duty only
990
59566
ADM leave miscellaneous - covers ADM leave not identified under 5956X AND 5957X
990
59567
Voting
990
59568
Blood donation
990
59571
FECA annual leave (on-the-job injury)
990
59572
FECA sick leave (on-the-job injury)
990
59573
Relocation (when approved by controller)
990
59574
OPM examination
990
59575
Bone marrow/organ donor
990
59576
FECA restored annual leave (on-the-job injury) - contact WCC for approval and procedures
990
59577
Local holiday (not national holiday)
990
59579
Leave share
990
59811
LWOP for on board employees only
990
59812
LWOP for family medical leave circumstances
990
59813
LWOP as a result of on-the-job injury - after claim is accepted by OWCP
990
59815
LWOP for seasonal employees on furlough - only needed until SF-52 is posted
990
59821
COMP other than religious
990
59825
COMP for religious purposes
990
59831
Flexi-tour credit hours taken
990
59841
Unapproved leave without pay
990
59845
AWOL due to suspension action
990
84381
Affordable Care Act (ACA)
990
84810
TEPS training
990
85200
Leadership Development training
990
85201
Continuing Professional Education
990
85202
Executive Readiness
990
85203
Frontline Leader Readiness
990
85204
Expansion Managers’ training
990
85205
Senior Leader Readiness
990
85206
Coaching Strategy
990
85207
Functional Management training
990
85208
Skillsoft
990
85240
All other mandated training not listed below
990
85241
Mandatory briefings/mandatory performance training
990
85242
Balanced measures training
990
85243
1203 training
990
85244
1204 training
990
85248
Facilitator time for mandated training
990
85249
Preparation time for mandated training
990
85250
Self-assessment preparation
990
85280
Attending SFA bargaining
990
85290
Attending SFA non-bargaining
Abbreviations¶
ACRONYM
MEANING
AC
Area Code
ACA
Affordable Care Act
AIR
Affordable Care Act Information Returns
AM
Accounts Management
AMC
AIR Management Console
A2A
Application to Application
BTA
Business Tax Account
COMP
Compare / Miscompare
CONT
Contact
COPA
Certifications of Pre-Existing Accounts
CSS
Customer Satisfaction Survey or Customer Service Section
EHSS
E-Help Support System
EIN
Employer Identification Number
EPSS
Electronic Products and Services Support
ERO
Electronic Return Originator
ESAM
External Services Authorization Management
FATCA
Foreign Account Tax Compliance Act
FIRE
Filing Information Returns Electronically
FPC
Fingerprint Card
HRA
High-Risk Authentication
ICMM
International Compliance Management Module
IDES
International Data Exchange System
IFA
Internet Filing Application
IFS
Information Filing Support
INFO
Information
IRIS
Information Returns Intake System
IRM
Internal Revenue Manual
IRP
Information Reporting Program
ITIN
Individual Taxpayer Identification Number
LTR
Letter
OPR
Office of Personal Responsibility
PSS
Products Services Support
PUB
Publication
SC
Service Center
SD
Software Developer
SSA
Social Security Administration
TAS
Taxpayer Advocate Service
TBOR
Taxpayer Bill Of Rights
TCC
Transmitter Control Code
TIN
Taxpayer Identification Number
TSO
Technical Services Operation
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