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1020 - English 1021 - Spanish

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Balance Due (IDRS Status 22) or Balance Due not meeting streamlined criteria (non Status 22)

ACS Hours of Operation are Monday through Friday 8:00 a.m. to 8:00 p.m.local time. If outside of the hours of Operations, advise taxpayer of ACS hours and call for IMF 800-829-7650, or for BMF 800-829-3903.

For TS # 1075 - English # 1071 - Spanish For SB/SE # 1085 - English # 1076 - Spanish

Open TC 420 or -L Freeze

Exam Hours of Operation are (TS) 8:00 a.m. to 8:00 p.m. local time. (SB/SE) 7:00 a.m. to 7:00 p.m. local time

IRM 21.5.10-2, AIMS STATUS CODE GUIDE CORRESPONDENCE EXAM For TS: # 1517 - English # 1518 - Spanish For SB/SE # 1861 - English # 1862 - Spanish

Accounts with an Open AUR account

AUR Hours of Operation are 7:00 am to 8:00 p.m. local time. If outside of the hours of operation or if the caller does not want to be transferred, provide the AUR toll-free number 800–829–8310

IRM 21.3.1.6.57, IMF Underreporter Letters For SB/SE #1841 - English #1842 - Spanish

FERDI accounts

"Federal Employee" in the Alerts box of the Account Summary Screen

ACSWEB - "FE" in the Alerts section

IDRS CC ENMOD screen - "FED-EMP>F"

CFOL CC IMFOLE screen - "FEDEMPLOY/RETIREE"

ACS (Status 22) FERDI Issues, IRM 5.19.18.2, Identifying FERDI cases

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

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