Exception:

There are 2 exceptions where a Status 26 is not assigned to an RO or group. MMIA with an assignment code of “35XX6XXX or ASFR where the last 4 digits of the assignment code is "8000" . Do not refer these cases to an RO.

Before taking any further action on the case, advise the field employee of WHC case actions taken to date. Coordinate any additional WHC case actions with the employee.

If the RO directs you to release the lock-in(s) take the following actions:

Document the employee's name, employee number, and telephone number in the AMS history along with the actions requested and taken.

Update WHCS.

Resolve the case as directed.

If the RO agrees that the lock-in(s) should remain in place and the RO can provide additional information to assist in the resolution of the WHC case, document AMS history with the employee's name and employee number and any additional information provided. Proceed to resolve the WHC case.

If the RO does not respond to your initial contact attempt within one week, make a second call or send email. Each attempted contact must be documented on AMS. AMS will update the status code on IDRS. Use CC ACTON to update the IDRS Control Base and History Information with the appropriate activity.

If you are still unable to reach the RO, leave a message or email requesting a return call within two days.

Advise them that you will proceed with general WHC case processing if they do not respond.

Document these actions in AMS.

When working a WHC telephone call where the taxpayer account meets the conditions in (1) above, take the following actions:

While the taxpayer is on the telephone, secure and document in AMS all necessary information to resolve the WHC case.

Advise the taxpayer that you will coordinate with the assigned RO to resolve their case and they will be notified by mail of withholding case resolution.

Follow procedures in (1) through (4) above.