Note:

In some instances taxpayers may call in repeatedly. AMS documentation must be accurate and complete so the next assistor answering the call can understand the decisions made and the information previously shared with the taxpayer. Do not consider a modification unless there is new information supporting a change. Make sure all information is documented according to IRM 5.19.11.3.3, Case Documentation. Once spousal consent is initially obtained, there is no need to request additional spousal consent before changing the withholding arrangement if the taxpayer is married.

No change

Release of lock-in (Release the lock-in for both the taxpayer and the taxpayer's spouse if the spouse was added to the program as a result of a modification to the taxpayer's lock-in letter.)

In some instances a Taxpayer or Employer will call and ask us to fax the letter immediately, inform them that the letter has no signature but can be faxed. Tell them we will fax the letter and also send the IDRS letter by mail with the correct signature.

Do not use a Quick Note if there is an appropriate C letter available.

A taxpayer may request a copy of a 28XX letter because they never received the original. Explain that we can't send the original letter and we will issue a new letter but the dates will be different. Document AMS that a new letter was sent because they did not receive the original.