Section 5. Taxpayer Inquiry Referrals Form 4442

(1) This transmits a revised IRM 21.3.5, Taxpayer Contacts, Taxpayer Inquiry Referrals Form 4442.

(1) IRM 21.3.5.1 - Added Live Chat to audience. Updated program goals for consistency. Revised where to locate FY 2026 Accounts Management Program Letter and Operational Guidelines. IPU 26U0635 issued 06-15-2026.

(2) IRM 21.3.5.1.1 - Added Live Chat as another method for employees in AM to respond to taxpayer inquiries. IPU 26U0635 issued 06-15-2026.

(3) IRM 21.3.5.1.2 - Added IRM and link for policy statements. Added bullet list for IRM authorities citing legislation and specific policy statements. Added paragraphs for citing legislation and authority. IPU 26U0635 issued 06-15-2026.

(4) IRM 21.3.5.1.2 - Legislation named changed from One Big Beautiful Bill Act (OBBBA) to Working Families Tax Cuts (WFTC).

(5) IRM 21.3.5.1.3 - Revised paragraphs defining each role and responsibility. Added new paragraph where additional information may be found. IPU 26U0635 issued 06-15-2026.

(6) IRM 21.3.5.1.4 - Revised program effectiveness. Added what the review process analysis is focused on. Added paragraph for annual review. IPU 26U0635 issued 06-15-2026.

(7) IRM 21.3.5.1.5 - Updated title of linked IRM. IPU 25U3633 issued 10-08-2025.

(8) IRM 21.3.5.1.5 - Added and revised entirely to define program controls, levels of authority and responsibilities, per internal control guidelines.

(9) IRM 21.3.5.1.6 - Updated IRM title to Terms and Acronyms. IPU 26U0635 issued 06-15-2026.

(10) IRM 21.3.5.2 - Added a reminder when generating a referral, the explanation systemically transmits to AMS and do not add duplicate history narrative in AMS per SERP feedback 35299. IPU 26U0635 issued 06-15-2026.

(11) IRM 21.3.5.2.1 - Added transferring a call is not a written referral. IPU 26U0635 issued 06-15-2026.

(12) IRM 21.3.5.4.1 - Revised note to include when an EEFax number is needed as a referral cannot be sent electronically.

(13) IRM 21.3.5.4.2 - Added boxes not auto-populated are required when related to the reason for the referral, and included an example. Changed para 3 to step list as all elements listed are required. IPU 25U3633 issued 10-08-2025.

(14) IRM 21.3.5.4.2 - Added note when e-4442 is switched to print as Form 4442, the box information may not translate the same. If needed for the referral, it must be added to Part III, Taxpayer Inquiry/Proposed Resolution per SERP feedback 35299. Added to the reminder not all fields translate when referral must be printed. IPU 26U0635 issued 06-15-2026.

(15) IRM 21.3.5.4.2.1.1 - Added electronically routed referrals must contain timeframe provided to taxpayer for contact. IPU 26U0635 issued 06-15-2026.

(16) IRM 21.3.5.4.2.1.1.1 - Added new row when closed control base and no action taken per SERP feedback 36751. IPU 26U0635 issued 06-15-2026.

(17) IRM 21.3.5.4.2.2 - Revised verbiage on case status controls for ease of use.

(18) IRM 21.3.5.4.2.3 - Added to target questions to determine if assistance can be provided without the required systems per SERP feedback 40519. IPU 26U0635 issued 06-15-2026.

(19) IRM 21.3.5.4.3 - Added reminder when BMF referral or routing to see paragraphs (7) and (8) per SERP feedback 33148. Added manual refund referrals are worked in Puerto Rico. Removed Atlanta from list to route BMF referrals to CSC as Atlanta works BMF IPU 26U0635 issued 06-15-2026.

(20) IRM 21.3.5.4.6.1 - Revised paragraph 3 with IRM and link to determine if TAS criteria is met and referral procedures if applicable. Paragraph 4 was removed entirely as referrals can no longer be submitted though e-911 in AMS.

(21) IRM 21.3.5.4.6.3 - Added example of subject specific IRM includes a different timeframe. IPU 26U0635 issued 06-15-2026. IPU 26U0635 issued 06-15-2026.

(22) Exhibit 21.3.5-1 - Removed HCTC Inquiries for referrals as no longer applicable, and updated IRM titles. IPU 25U3633 issued 10-08-2025.

(23) Exhibit 21.3.5-1 - Added blocking series 77714 on TC 841 for referrals to RIVO - CP 53. IPU 26U0635 issued 06-15-2026.

(24) IRM 21.3.5 - Artificial Intelligence (AI) tools were used to make editorial changes including plain language revisions, correcting punctuation and grammar, and adhering to IRM style format.

(25) Editorial changes were made throughout the IRM for clarity and IRM improvement. Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references.

Lucinda ComegysDirector, Accounts ManagementTaxpayer Services

Purpose: This IRM covers the referral of taxpayer inquiries that cannot be resolved during initial contact. This section covers written referrals documented on Form 4442, Inquiry Referral, or Electronic Form 4442 (e-4442).

Audience: The primary users of this IRM are all employees in Business Operating Divisions (BODs) who are in contact with taxpayers by telephone, correspondence, in person or Live Chat.

Policy Owner: The Director of Accounts Management is the policy owner of this IRM.

Program Owner: Accounts Management Policy and Procedures IMF (PPI) Individual Adjustments (IA) is the program owner of this IRM.

Primary Stakeholders: The primary stakeholders Accounts Management PPI collaborates with:

Small Business/Self Employed (SB/SE) Service Centers, Compliance

Taxpayer Services (TS), Submission Processing (SP)

TS Customer Assistance-Relationship and Education (CARE)

TS Return Integrity and Verification Operations (RIVO)

Criminal Investigations (CI)

Program Goals: Program goals for this type of work are:

Strive to keep integrity, quality and excellence in the service provided to our telephone and face-to-face customers

Achieve a high customer accuracy rate for phone calls and paper adjustments requiring Form 4442 referrals

Efficiency in preparation of Form 4442 referrals related to account issues

Perform continuous assessment for program vulnerabilities and opportunities for improvement

Maintain effective communication with customers and all stakeholders

Employees in the Accounts Management (AM) organization respond to taxpayer inquiries, phone calls, Live Chat, process claims, and other internal adjustment requests. Telephone inquiries, Live Chat and account corrections should be resolved while the customer is on the telephone/Live Chat when possible. If necessary to prepare a referral, sites must ensure that referrals are limited to requirements outlined in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

Refer to IRM 1.2.1.2, Policy Statements for Organization, Finance and Management Activities, and IRM 1.2.1.13, Policy Statements for Customer Account Services Activities, for information.

The authorities for this IRM includes:

Protecting Americans from Tax Hikes Act (PATH Act), enacted December 18, 2015

The Tax Cuts and Jobs Act (TCJA), enacted on December 22, 2017

The Bipartisan Budget Act of 2018, enacted on February 9, 2018

The Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted on March 27, 2020

The Consolidated Appropriations Act, 2021, enacted on December 27, 2020

The American Rescue Plan Act of 2021, enacted on March 11, 2021

Working Families Tax Cuts, enacted on July 4, 2025

IRC 7801, Authority of Department of the Treasury

IRC 7805, Rules and Regulations

Policy Statement 5-2, Collecting Principles

Policy Statement 10-2 (New), Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information

Policy Statement 21-1, Service Commitment to Taxpayers Service Program

Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority

Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence

Policy Statement 21-4, One-stop service defined

Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts

Policy Statement 21-6 (New), Monitoring Employee Contacts with Taxpayers

The IRM cites specific pieces of legislation when the information is relevant to the issue or is useful for greater understanding.

Authority granted by the United States Code (USC), Title 26, Internal Revenue Code, Subtitle A, Income Taxes.

The Taxpayer Services Chief has overall responsibility for the policies related to this IRM which are published on an annual basis.

The Accounts Management Director oversees the instructions to the employees contained in the IRM content.

Accounts Management Policy and Procedures IMF (PPI) Individual Adjustments (IA) Tax Analyst(s) oversees the content in this IRM and acts as a point of contact for all Accounts Management sites.

Managers and leads ensure compliance with the guidance and procedures in this IRM for Form 4442 referrals are reviewed and resolved timely.

Employees prepare Form 4442/e-4442 referral requests following procedures in this IRM.

Additional information is found in IRM 1.1.13.6.3, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory, and aged listings, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, from the Control-D/Web Access server, which has a login program control.

Program Effectiveness: Program Effectiveness is measured and controlled through:

National Quality Review System (NQRS)

Centralized Evaluative Review (CER)

Managerial reviews

Quarterly reviews conducted by Accounts Management Policy and Procedures (PPI) Individual Adjustments (IA)

Annual Review: The processes included in this IRM are reviewed annually to ensure accuracy and promote consistent tax administration.

The Federal Managers Financial Integrity Act (FMFIA) of 1982 requires federal agency executives to periodically review and annually report on internal control systems.

The Government Accountability Office (GAO) establishes standards for effective internal control in the federal government.

Program Controls: Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support. The Embedded Quality Review Program (EQRS) is the system used by Accounts Management to review employee work quality. The quality review process monitors, measures, and improves the quality of work. Quality review data provides statistics for the Service’s business results component of Balanced Measures and identifies trends, problem areas, training needs, and opportunities for improvement.

The Centralized Quality Review System (CQRS), operated by the Joint Operations Center (JOC), provides independent quality review services for multiple product lines.

Accounts Management Policy and Procedures IMF (PPI), Individual Adjustments, conducts operational quality reviews. Local quality reviews support employee development and on-the-job instruction. The Accounts Management function may also request local quality reviews for processes not subject to national quality review. Managerial reviews, prepared in EQRS, evaluate employee performance.

Quality Review data helps management measure and improve program effectiveness by identifying the following:

Defects resulting from site or systemic actions or inactions

Drivers of customer accuracy

Reasons for defect occurrence

Defect trends

Recommendations for corrective action

Training needs

For a comprehensive listing of the IRS acronyms, refer to the Acronym Database.

Some of the acronyms used in this IRM are:

Acronym

Definition

AMS

Account Management Services

BMF

Business Master File

CFOL

Corporate Files On-Line

CII

Correspondence Imaging Inventory

COB

Close of Business

CSCO

Compliance Service Collection Operation

DDIA

Direct Debit Installment Agreement

EEFax

Enterprise Electronic Fax

ID

Identity

IDRS

Integrated Data Retrieval System

IMF

Individual Master File

IRM

Internal Revenue Manual

ITLA

Interactive Tax Law Assistant

MFT

Master File Tax

PDF

Portable Document Format

RIVO

Return Integrity and Verification Operations

SERP

Servicewide Electronic Research Program

TAC

Taxpayer Assistance Center

TAS

Taxpayer Advocate Service

TIN

Taxpayer Identification Number

TOD

Tour of Duty

TS

Taxpayer Services

Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights, on IRS.gov.

A written/electronic referral is initiated (in limited instances) when a taxpayer inquiry cannot be resolved:

While the taxpayer is still on the telephone

In the Taxpayer Assistance Center (TAC)

By the close of business/or the end of your tour of duty (TOD) on the day contact is made

Do not advise the caller the reason for the referral is the end of your TOD. Apologize to the caller and explain that additional research is needed to answer their question. Offer to prepare a referral and advise the taxpayer of the 30 day timeframe for a response. If the taxpayer does not want to wait the 30 days, suggest they call back and provide the hours of operation.

The initial contact may be received in person or by telephone.

See IRM 21.3.5.4.2.1, e-4442 Electronic Transmission, for information and requirements to use e-4442 application on Account Management Services (AMS).

A written/electronic referral is initiated on Form 4442, Inquiry Referral, or electronic 4442 (e-4442).

Most referrals are account referrals. These referrals are either:

Kept in the office where they are initiated

Sent to another office/campus/function due to a specific IRM reference

A correct referral has several steps:

Identify the taxpayer’s issue by listening to the taxpayer and asking probing questions.

Determine the action needed to resolve the issue, research Integrated Data Retrieval System (IDRS) and appropriate reference material.

Determine if you are authorized to complete the action. If you are not authorized, determine what function is authorized.

Take appropriate action.

Unless directed by a specific IRM other than IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, do not prepare a referral (Form 4442) if the taxpayer is calling only to check on the status of their refund/claim and does not provide additional information to assist in resolving the case. If you have access to Account Management Services (AMS), add an issue. If you do not have access to AMS, input history item on IDRS. It is not required to input a remark on both systems.

The referral narrative in Part III, Section B, Taxpayer Inquiry/Proposed Resolution, systemically transmits to AMS history. Do not input a duplicate history narrative in AMS with the same information.

An inquiry resolved on-line or by the end of your tour of duty (TOD) is not a referral.

A fax from a taxpayer or any written correspondence, whether it is an initial inquiry or related to an existing case, is not a referral.

Providing the taxpayer with a telephone number, transferring the call, or directing them to a Taxpayer Assistance Center (TAC) is not a written referral (as defined in this IRM section).

Never provide the taxpayer with a telephone or fax number marked for "internal use only" .

An informant call is not considered a referral.

If a taxpayer indicates they have information concerning an Abusive Tax Shelter, provide the taxpayer with the number of the Abusive Tax Shelter Hotline, 1-866-775-7474.

Perform complete research prior to making a referral. Use the appropriate reference material; (IRMs, publications, tax packages/forms, Interactive Tax Law Assistant (ITLA), Integrated Data Retrieval System (IDRS), Correspondence Imaging Inventory (CII), Accounts Management Services (AMS) narrative(s), for current or previously worked related issue(s), and the e-4442 application on AMS to resolve inquiries.

Use the Servicewide Electronic Research Program (SERP) to research on-line. SERP provides on-line access to:

IRMs

Document 6209

Tax law publications

Tax forms

Lexis-Nexis

IRM updates

Alerts

Telephone and fax numbers

Other related resources

Inform the taxpayer a referral has been completed in response to their inquiry and always provide the taxpayer with an expected response time. Use the time frame listed in the specific IRM requiring the referral. If a time frame is not listed, tell the taxpayer they will hear from us within 30 calendar days. Stress to the taxpayer that we make every effort to respond as quickly as possible.

The timeframe provided to the taxpayer is for contact or resolution.

See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, to determine if the inquiry meets Taxpayer Advocate Criteria. Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for additional information.

Prepare Form 4442/e-4442 Inquiry Referral in the following circumstances:

You are not trained to perform the needed resolution.

A subject specific IRM section directs you to prepare Form 4442/e-4442, Inquiry Referral. See Exhibit 21.3.5-1, Referral IRM Research List, for a list of possible referrals with IRM references.

The subject specific IRM is the controlling IRM for the topic.

IRM 21.4.1, Refund Research, is the subject specific IRM for Refund Inquiry. No other IRM can override procedures concerning refund inquiry.

An open control prevents you from taking action and is not for a CII case, or you do not have access to CII. See IRM 3.13.5.87, Integrated Data Retrieval System (IDRS) Office Identifiers, to determine where the open control is located. Unless directed by the subject specific IRM, an unassigned control may be placed in B status to take the necessary actions. Once actions are taken, restore the unassigned control back to its original status.

If the referral must be sent by EEFax number and one is not provided in the IRM section requiring the referral, use Form 4442 Referral Fax Numbers on SERP under the Who/Where page for a listing of EEFax numbers by site and function. Use the drop down menus to make your selections, then click submit to view the results.

Access to CII in a research role (view only) is available for all AM and TAC employees. You must access CII every 45 days to remain active. Loss of access should not be used as the reason for creating a referral.

If the open control is for a CII case, you have access to CII and the taxpayer provides additional information to assist in resolution of the case or the timeframe for working the case has passed, do not initiate a referral. Add the information to the CII case as a Case Note. Refer to IRM 21.5.1.5, Correspondence Imaging Inventory (CII) Procedures, for more information.

See IRM 21.5.2.3(6), Adjustment Guidelines - Research, for additional information about open controls.

All referrals are prepared in Account Management Services (AMS) if you have AMS access, and the question is an account inquiry.

A complete Form 4442/e−4442 Inquiry Referral, must have the following entries:

When a referral generated from an e-4442 is printed (e.g., switch to print), the box numbers with information may not translate the same. If the information is needed for the area where you are sending the referral, you must add it to Part III, Section B, Taxpayer Inquiry/Proposed Resolution.

Box 16 is a required entry. On an e-4442 Box 16 is titled "Plan/Report# (MFT)" , but Form 4442 Box 16 is titled "Plan/Report#" .

Box 1, Employee's Name

Box 2, ID Number

Box 3, Received Date and Time

Box 4, Location

Box 5, Referring To

Box 6, Date and Time

Box 7, Manager's Signature

Box 8, Taxpayer's Name on Return

Box 9, TIN

Box 13, Current Address

Box 15, Form(s) (IMF optional)

Box 16, Plan/Report # (MFT)

Box 17, Tax Period

Box 18, Processing Campus (IMF optional)

Box 19, Date Filed (IMF optional)

Box 21, Refund/Balance Due

Box 22, Caller (Caller’s name)

Box 24, Taxpayer's Telephone Number(s) – Include Best Time To Call and Preferred Language

Part III, Section B, Taxpayer Inquiry/Proposed Resolution

Boxes 1 through 13 are filled in automatically when using e-4442.

Entries in the remaining fields are required as appropriate when related to the reason for referral. Not all fields translate the same to the print Form 4442 when referrals must be EEFaxed.

Taxpayer requests copy of audit report, boxes 18, 19 and 21 do not apply.

AMS e-4442 does not show box numbers when creating a referral, but the same information/entries are required on both Form 4442 and e-4442. The above bullet list uses the box numbers and titles for reference.

Include in Part III, Section B, Taxpayer Inquiry/Proposed Resolution:

IRM reference directing the referral.

Reason you are making the referral.

A complete description of the taxpayer’s issue.

Time frame provided to the taxpayer.

Do not refer to a clerical unit or holding number. Clerical assignee numbers represent workflow designations rather than individual employees. These non-employee assignee numbers are frequently distinguished by zeros in the last five digits of the employee number; however, numbers other than zero may also be used. Lists of these numbers are provided in either campus IDRS bulletins or the IDRS MESSG file.

Include only the facts required to resolve the taxpayer’s issue. Do not include personal opinions.

See IRM 21.3.5.4.1, When to Prepare a Referral, and IRM 21.5.2.3, Adjustment Guidelines – Research, for reasons for making referrals.

Always include your full name in box 1 and your employee identification number (or your IDRS number) in block 2 on a paper referral. When the required information is automatically generated by AMS, it is not necessary to reinput the information in the required field.

If you have access to Integrated Data Retrieval System (IDRS), you must use your IDRS number.

Form 4442, Inquiry Referral, requires review by the manager, referral coordinator, or designated lead. Verify Box 7 contains an approval signature.

Erroneous referrals (e.g., misrouted, incomplete or missing information) are rejected by the receiving office through the Form 4442 Erroneous Referral Coordinators, back to the originators site.

The e-4442 application contains a drop-down menu for IRM required referrals. When you pick a referral type from this menu an IRM reference will automatically post to the Form 4442, but not to AMS. Always verify the IRM reference on the referral is correct for the reason you are initiating the referral. You must manually input the IRM reference on the referral in Part III, Section B, Taxpayer Inquiry/Proposed Resolution.

Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for additional requirements if referring a case meeting TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

Use the Electronic Form 4442/e-4442 application to prepare, electronically route, review, and work Form 4442/e-4442 referral inventory.

Research Account Management Services (AMS) to determine if a duplicate referral already exists on the system. The system does not allow the creation of a second referral if one already exists on the system which was created in the past seven (7) calendar days and meets all the following criteria:

Taxpayer Identification Number (TIN)

Master File Tax (MFT)

Tax Period

Function

Issue

Site

To create a referral on AMS under Forms, select New e-4442 under the Inventory column, then select/add an issue. The e-4442 will populate many of the Form 4442 fields for you. AMS will populate a unique 8-digit case number for each e-4442. The case number may be used when leaving AMS narratives of action(s) related to the referral (e.g., switch to print for faxing, reviewer rejecting to originator for correction). You must manually complete all required fields that are not populated by e-4442.

Route e-4442s to one of three inventory queues listed below.

Personal Inventory - Referrals resolved by the close of business (COB). Items in personal inventory move automatically to the manager’s review folder if they are not resolved. Once reviewed and accepted by the manager, inventory items are directed to the In-House inventory by the manager.

You are waiting on a fax from a taxpayer, and you expect to close the case by COB, prepare and route the e-4442 to your personal inventory using "Required Systems Unavailable" as the reason for the referral. If time and phone schedules permit, return the call the same day when required systems become available. The referral converts to an in-house referral if not resolved by COB.

In-House Inventory - Referrals prepared when IDRS/AMS/Computer Files On-Line (CFOL) are down, complex issue, lack of training, supervisor/lead call back, or additional research needed.

You receive a call on a complex issue that you have not received training on. You prepare and route an e−4442 to the in−house inventory.

Do not use "Other (write-in)" as the category for an In-House Referral unless IRM directed.

IRM-Directed Referral Inventory - Referrals written per instructions in an IRM. See Exhibit 21.3.5-1, Referral IRM Research List, for a listing of IRM-directed referrals. Research the subject specific IRM reference to determine if your issues meet the referral criteria and to determine how to route the referral.

You receive a refund inquiry on an account with an injured spouse claim. You prepare and route an e−4442 to the IRM-directed referral inventory per the procedures in IRM 21.4.6.6.4, Injured Spouse Inquiries.

You receive an inquiry about the status of an amended claim. The account has a -A freeze, the timeframe has expired, and there is no open control on IDRS. You would select IRM and -A freeze as the reason for the referral.

Use the drop-down menus to route IRM-directed referrals to the appropriate function, site, and to direct In-House referrals to the correct queue.

Use "Other (write-in)" as the category for an IRM-Directed Referral only when the category is not available in the drop-down menu.

EEFax IRM-directed referrals to an area that does not have AMS access. The e-4442 application allows you to print the referral (print to pdf) instead of transmitting electronically. If faxing the referral, Part III, Section B, Taxpayer Inquiry/Proposed Resolution, you must include the EEFax number and location where the referral is being sent, and the IRM reference used for the referral. If a fax number is not provided in the IRM section requiring the referral, use Form 4442 Referral Fax Numbers on SERP under the Who/Where page for a listing of EEFax numbers by site and function.

For non-AM employees, since a request for a change/reinstatement of a Direct Debit Installment Agreement (DDIA) must be received by Compliance Service Collection Operation (CSCO) a minimum of 10 business days before the payment date, all Forms 4442 sent for issues relating to a DDIA are reviewed by the manager or manager's designee within 24 hours. See IRM 5.19.1.6.4.13.2, Taxpayer Problems with DDIA. Forms 4442 are rejected from CSCO if not received timely.

Manager or manager’s designee must review referrals within three (3) business days from the date the referral was initially created or resubmitted for review. The reviewer must verify all required data elements are present.

Electronically routed referrals must contain an explanation, timeframe for contact provided to the taxpayer, and a valid linked IRM.

Referrals sent by EEFax, Part III, Section B, Taxpayer Inquiry/Proposed Resolution, must contain an explanation, timeframe, IRM reference, EEFax number and location.

Do not submit a referral for missing command codes, or loss of access to CII. If a case is open on CII see IRM 21.3.5.4.1(2), When to Prepare a Referral.

Erroneous referrals will be rejected by the receiving office back to the originator.

The initiating employees must take action on rejected referrals within two (2) business days of the case being rejected.

If an e-4442, Inquiry Referral, already exists on Account Management Services (AMS), review the history and leave notes (on the case notes tab) to assist in resolving the case when the case meets any of the criteria listed below:

Assigned

Requires additional research

IRM required inventory of another function or site

Refer to the table below when receiving a call concerning an account inquiry with a pre-existing Form 4442/e-4442.

Row

If

And

Then

1

There is an open control on Integrated Data Retrieval System (IDRS)

It has not yet been assigned

Explain to the caller that their inquiry has been received but the case has not been assigned to an assistor. The caller can expect contact within 30 days from the date of receipt.

2

There is an open control on IDRS

It has been assigned

Explain to the caller that they can expect contact within 30 days of the received date.

3

There is an open assigned control on IDRS

The normal processing timeframe has expired

Determine if the case meets Taxpayer Advocate Service (TAS) criteria, as outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

4

There is an open assigned control on IDRS

the normal processing timeframe has expired AND it does not meet referral criteria to TAS

Apologize for the additional delay

Notate the account

Advise them we have notated the account and will notify them when the issue is resolved

Do NOT generate another Form 4442/e4442, suggest they call back to check the status, or provide any expected timeframe of resolution

5

There is a closed control on IDRS

Action was taken to cause issuance of a notice or letter

The caller should be advised to expect correspondence within two weeks of the closing date. Never send a referral to an assistor after a case has been closed.

6

There is a closed control on IDRS

No action was taken

Refer back to the IRM procedure that generated the referral for appropriate follow-up procedures.

Always leave a case note on the e-4442 when the taxpayer makes a subsequent contact if the case is open.

Work and close the case on-line if the case meets all the following criteria:

Open

Unassigned

In an in-house inventory queue

You can resolve and close the case immediately

Leave a case note explaining the action taken to resolve issue.

See the table below for examples of when this may occur.

If referral was created due to

And

Then

IDRS being down

IDRS is now available

Resolve and close the case.

Lack of training

Trained employee receives the subsequent contact

Resolve and close the case.

Additional research needed

Information available to employee receiving subsequent contact

Resolve and close the case.

Complex Issue

Employee receiving subsequent contact able to resolve immediately on–line

Resolve and close the case.

Control all referrals on Integrated Data Retrieval System (IDRS). Use activity code "4442XX." The XX represents the campus/office/file location code of the site where the referral will be worked. When creating an e-4442, Inquiry Referral, the system should automatically generate the Control and Activity Code.

Use case status code "A" if you are preparing a referral and will work it as a personal referral. If you are preparing an e-4442, the control automatically generates.

Use case status code "B" if you are preparing a paper referral to be placed in an In-House Inventory. When creating an e-4442, the system automatically generates to case status code "B" for In-House Inventory. When an employee selects next case from the e-4442 system (In-House or IRM required), the case will reassign to the selecting employee in case status code "A" .

Ensure employees are accurately profiled to receive and work e-4442 inventory.

Use case status code "C" if you are preparing a paper referral and the IRM specifies you send it to another office/campus/function or closing a case. When creating an e-4442, the system controls the case in IDRS to status code "B" and assigns the case to the receiving site’s generic number. When closing a case on the e-4442 system, the system automatically closes the control on IDRS.

If the reviewer of the e-4442 determines the form is in error, the reviewer must manually update the case status code and category code. These same procedures apply to e-4442s in the case worker's personal inventory and are not closed by close of business (COB).

Use the following category codes to identify referrals as appropriate:

TWRA-Telephone generated Written Referrals (ACA)

TWRR-Telephone generated Written Referrals (Refund)

TWRC-Telephone generated Written Referral (Collections)

TWRO-Telephone generated Written Referrals (Other)

MISC - Use this code anytime you are referring a paper Form 4442 to another office/campus/location. If the case is in inventory, you must manually change the category code to "MISC" and close the control base before referring the paper case. If the case is prepared and being referred to another office/campus/location while on the phone (not going into site inventory), use category code "MISC" and case status code "C" . Cases meeting e-4442 criteria are automatically assigned to category code "TWRO" and case status code "B" when electronically sending to another site.

Use the above category codes to identify referrals. Do not use them with unsolicited correspondence.

When access to systems (e.g., IDRS, CFOL, SERP, etc.) required to resolve a telephone inquiry are unavailable, take the following actions:

If Interactive Tax Law Assistant (ITLA) is unavailable you must perform complete research using the appropriate reference material. Use the Servicewide Electronic Research Program (SERP) for on-line access to IRMs, publications, tax packages/forms, Job Aids, IRM updates, Alerts, telephone and fax number and other resources instead of creating a tax law referral.

In general, loss of a command code falling off your profile or loss of CII access should not be used as the reason for a referral. You must access CII every 45 days. See IRM 21.5.1.5, Correspondence Imaging Inventory (CII) Procedures, for more information.

Target questions to the taxpayers, and/or authorized third parties, to determine the nature of the inquiry and whether assistance can be provided without the required systems.

Advise the caller that, at this time, the systems required for you to assist them are unavailable. Apologize for the inconvenience.

Answer any general questions and remind taxpayers of the self-help methods available at IRS.gov.

Provide the Hours of Operation located on SERP.

Suggest to the caller that they try calling back at a later time. If the caller agrees, do not prepare a referral.

If the caller prefers that we return their call, take the following actions:

Complete Form 4442/e-4442.

Advise caller that we will contact them within 30 days.

Be sure to accurately document the contact’s name, telephone number(s) and the best time to call.

Place the referral in your personal inventory queue. If time and phone schedules permit, return the call the same day when required systems become available. The referral converts to an in-house referral if not resolved by COB.

CSRs using screen reader adaptive software who receive an EEFax in a format the software will not read, should contact their manager. If the manager is not available, prepare an In-House e-4442 referral with “Technical Issues” as the reason. Advise the caller the fax cannot be read due to technical issues and the caller will receive a call back within the specified timeframe for the issue. Do not transfer the caller to your agent group.

Transmit referrals electronically through the e-4442 application or fax/hand carry to the referral point within four (4) days.

Use of EEFax, when available, is used in lieu of manual faxing.

Never transmit/route a referral to a functional area unless directed by the IRM.

If you are unable to determine where an employee is located, refer to the IUUD:IDRS UNIT & USR DATABASE and Discovery Directory.

When the IDRS unit number begins with "11" , use the Manager Address and not the Home Campus address to prevent misrouted and/or erroneous referrals.

When faxing Form 4442, Inquiry Referral, you must use the EEFax number provided in the IRM if one is available. If a EEFax number is not available, refer to the EEFax number for the appropriate function shown on the Form 4442 Referral Fax Numbers on the SERP Who/Where page.

When a referral involves a BMF campus or routing, see paragraphs (7) and (8).

Do not use the Form 4442 Erroneous Referral Coordinators list. Only erroneous referrals are faxed to the coordinator.

If a EEFax number is not working, elevate to your local Planning & Analysis (P&A) so any system issues may be identified and resolved, or a correct number can be provided.

Leave an AMS history note of the action(s) when EEFaxing a referral to indicate the referral has been closed from AMS inventory. Include the Form 4442/e-4442 case number.

F4442, case number 12345678, approved, EEFaxed per referral and closed.

Most IMF IRM-directed 4442s created by Puerto Rico are referred to the Brookhaven Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.

-A freeze, Merge Requests, and manual refund referrals are worked at the Puerto Rico campus.

Routing of IMF Form 4442 referrals, involving BMF campuses and remote BMF sites:

All IMF IRM-directed 4442s created by Cincinnati and Buffalo are referred to the Fresno Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.

All IMF IRM-directed 4442s created by Ogden and Oakland are referred to the Kansas City Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.

Routing of BMF Form 4442 referrals, involving IMF campuses, when the IRM requiring the referral directs the referral be routed to the campus AM paper function within your directorate:

All BMF, IRM-directed Form 4442 referrals, created by the Andover, Brookhaven, Memphis and Puerto Rico Directorates, are routed to the Cincinnati Campus.

All BMF, IRM-directed Form 4442 referrals, created by the Austin, Fresno, Kansas City and Philadelphia Directorates, are routed to the Ogden Campus.

Follow the procedures in this section to make referrals to Taxpayer Assistance Centers (TAC), media contacts, other IRS functions, and government agencies.

Before directing taxpayers to a TAC, verify what type of services they are requesting. Advise taxpayers that you can usually provide the same level of service over the phone. For additional information on TAC criteria, see IRM 21.3.4.2, Standard Services in a Taxpayer Assistance Center (TAC). Make every attempt to resolve the issue and provide information on the alternative services available on IRS.gov, if appropriate. (To see a list of alternative options on IRS.gov, click on Help at the top of the page.)

When access to systems (e.g., IDRS, CFOL, SERP) is required to resolve the issue but is unavailable due to dead cycles and/or end of year updates, do not refer taxpayers to a TAC office for resolution. TAC offices are also experiencing the same system failures and are unable to provide any additional services for taxpayer resolution.

If you cannot resolve the issue, the taxpayer insists on visiting a TAC office or it is determined that a face−to−face meeting is needed, verify the issue is in-scope for Field Assistance. If it is in-scope, advise the taxpayer that assistance is provided by appointment only.

The services provided at each TAC are listed on the Contact Your Local IRS Office page on IRS.gov.

See IRM 21.1.1.3(8), Customer Service Representative (CSR) Duties, and IRM 21.3.4.2.3.5, Accounts Management Procedures for Appointment Service, for additional information.

If a caller identifies themselves as a member of the media, refer to IRS Media Relations Office - Contact Number. Do not refer any other contact to Field Media Relations.

See Tax Information for Government Entities, for:

Tax information for Federal, State and Local Governments

Tax information for Tribal Governments

Information for the Tax-Exempt Bond Community

Information for Governmental Liaisons

See Appeals Account Resolution and Customer Service Contact, for referral of Appeals cases; open, unassigned or closed. Inquiries for cases not yet in Appeals should not be referred.

The manager, referral coordinator, or designated employee must research the IRM reference noted in Part III, Section B, of the referral type and reason selected on the e-4442 application to determine if the referral is correct. All sites (including Taxpayer Assistance Centers (TAC)) must designate a referral coordinator.

Manager, designated employee, or referral coordinator:

Report and reject erroneous, incomplete, misrouted, illegible or late (transferred) referrals.

Work together to eliminate erroneous referrals which prevent timely taxpayer response.

Follow the table below to reject erroneous referrals to the originator.

If

And

Then

The referral is erroneous/misrouted

Less than 30 days old

You may reject the referral to the originating office by EEFax, e-4442 application or hand carry if an open control is not present on the account. Upon receipt of the Form 4442, Inquiry Referral, if you have CII access, the case has an open control and new information is being provided, follow the guidance below before rejecting the 4442 back to the originator.

Convert Form 4442 to a PDF and attach as a file to the open relevant control on CII.

Enter a Case Note on CII to alert the employee.

The referral is erroneous/misrouted

Received when 30 or more days old

Issue an interim letter before rejecting to the issuing office by EEFax, e-4442 application or hand carry if an open control is not present on the account.Upon receipt of the 4442, if you have CII access, the case has an open control and new information is provided, follow the guidance below before rejecting the 4442 back to the originator.

Convert Form 4442 to a PDF and attach as a file to the open relevant control on CII.

Enter a Case Note on CII to alert the employee.

When rejecting a referral, explain the reason for the rejection.

Work the oldest case first when resolving referrals.

Select Next Case and the oldest referral you are profiled to work will automatically be assigned to you in A status.

Review the e-4442 Case Notes tab and AMS narrative(s) for new notes or actions.

Maintain referrals you are working in suspense until they are closed. Use the e-4442 Case Notes tab to leave notes each time you access the referral until the referral is resolved.

If creating a CII case to resolve the referral, leave a closing resolution remark on the e-4442 "Closing to CISxxxxxxx" and why CII case is needed (CISxxxxxxx=case ID).

Address each issue and take the appropriate action (e.g., use the proper reference guides, IRM procedures, command codes).

Update Accounts Management Services (AMS) or Integrated Data Retrieval System (IDRS) with any actions taken. You must use the Close button to populate the "Close - Response/Final Resolution" narrative box on the e-4442 to document actions taken prior to closing the referral.

The closing notes will systemically post to AMS.

Make every attempt to resolve the case within the time frame given to the taxpayer.

You must provide the taxpayer with an interim response (by telephone or in writing) if the response time given to the taxpayer is not met. See IRM 21.3.5.4, Referral Procedures, and IRM 21.3.3.4.2.2.1, Required Information for Interim Letters and Closing Letters.

If a lapse of more than 30 days beyond normal processing time frames has occurred and the case does not meet Taxpayer Advocate Service (TAS) criteria, as outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, do not generate an additional Form 4442 referral or suggest calling back to check on the status of the account. Apologize for the additional delay and reassure the taxpayer we have notated the contact on their account and will notify them when the issue is resolved.

Refer to IRM 21.1.3.18 , Taxpayer Advocate Service (TAS) Guidelines, for TAS referral procedures when TAS criteria are met or the taxpayer specifically requests TAS assistance.

Select the follow-up button on Account Management Services (AMS) e-4442 when working a case that cannot be closed immediately. The interim option on AMS allows you to enter the follow-up date. The system moves the case to the top of your inventory, in bold, on the follow-up date. Examples of when to use this option are:

Waiting for information/documents

Waiting for payment or adjustment to post

When sending interim letters, enter the date in the "Interim Response Sent" field on the Part II tab.

Maintain referrals you are working in suspense until they are closed. Review the e-4442 Case Notes tab and AMS narrative(s) for new notes or actions every time you access the referral. Use the e-4442 Case Notes tab to leave notes each time you access the referral while in suspense.

e-4442 case notes do not post to AMS. They are used by the assigned employee to leave notes about the referral progression, and provide information if subsequent taxpayer contact is made.

An account referral is considered aged if there is no response, action, or resolution by the 30th calendar day from the inquiry or last action date, unless the subject specific IRM includes a different timeframe (e.g., merge requests).

A referral is closed when the taxpayer’s inquiry is resolved, and they are notified of the closing action.

Notify the taxpayer by telephone or in writing. See IRM 21.3.3.4.2.2.1, Required Information for Interim Letters and Closing Letters.

A generated notice based on a closing action on an account inquiry serves as notification if it clearly "responds to" or addresses the taxpayer’s inquiry.

After closure, a referral worked on the e-4442 application is viewable for 60 days. You have the ability to reopen a case that was worked during this time period.

Never initiate a referral based on this exhibit alone. Always research the subject specific IRM reference to ensure your issue meets referral criteria.

This list is not all inclusive.

REFERRAL ISSUE

Research the IRM section(s) listed in the IRM reference column to see if your case/issue meets referral criteria. Do not refer without IRM reference research.

Additional Information for Identifying the Issue

ABBREVIATIONS SHOWN ON PRINTED e-4442

IRM REFERENCE

-A Freeze

No open control

-A Freeze

IRM 21.5.6.4.2, -A Freeze

-D Freeze

45 days have passed since the cycle of the -D Freeze

-D Freeze (45 days passed)

IRM 21.5.6.4.8, -D Freeze

E- Freeze

No RIVO or IDT/SPIDT

E- Freeze

IRM 21.5.6.4.9, E- Freeze

-I Freeze

Manual computation of interest required

-I Freeze

IRM 21.5.6.4.18, -I Freeze

P- Freeze No RIVO involvement

No RIVO involvement

P- Freeze

IRM 21.5.6.4.31.1, P-Freeze With No Return Integrity and Verification Operations (RIVO) Involvement

-R Freeze Other DO NOT USE for RIVO

No open control

-R Freeze

IRM 21.5.6.4.35.2, Resolving -R Freeze

T- Freeze

Status 26

T- Freeze

IRM 21.5.6.4.39, T- Freeze

-U Freeze

Erroneous Refund

-U Freeze

IRM 21.5.6.4.41, -U Freeze

V- Freeze

Unreversed TC 130

V- Freeze

IRM 21.5.6.4.43, V- Freeze

-X Freeze

-X Freeze

IRM 21.5.6.4.48, -X Freeze

-Z Freeze

-Z Freeze

IRM 21.5.6.4.52, -Z Freeze

AIMS Status Code Guide, Field

AIMS Status Code Guide - Field

Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases

AIMS Status Code Guide, Campus

AIMS Status Code Guide - Campus

Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases

Altered and/or Stolen Taxpayer Payments

Altered and/or Stolen TP Pymts

IRM 21.5.7.4.6.8, Altered and/or Stolen Taxpayer Payments

Audit Reconsideration Request

Audit Reconsideration

IRM 4.13.1.3.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function

Audit Reports (copies of)

Audit Reports (copies)

IRM 21.5.10.4.4, Requests For Copies of Audit Reports

Automated Substitute for Return (ASFR)

ASFR

IRM 5.19.1.4.3.2, Adjusting Tax for a Balance Due

Backup Withholding-"C" Indicator

BKUP Withholding C Indicator

IRM 5.19.3.5.2.2, BWH "C" Procedures

Bankruptcy (Balance Due)

Bankruptcy (Balance Due)

IRM 5.19.1.5.2.1.1, Insolvency Debt - Discharged, Written Off or Forgiven

Bankruptcy Filed/Issue

Bankruptcy Issue

IRM 5.19.1.5.2.1.2, Bankruptcy Filed

Collection Due Process (CDP)

Collection Due Process

IRM 5.19.1.3.2.2, Collection Due Process (CDP) and CAP Form 9423

Combat Injured Veterans Fairness/Letter 6060

DoD CIV 6060

IRM 21.6.6.2.19.2, The Combat-Injured Veterans Tax Fairness Act of 2016 - Veteran's Disability Compensation for Veterans Separated due to Medical/Disability

CP 44

CP 44 - Refund Delayed Because You May Owe on Another Non-Individual (IMF) Account

IRM 21.3.1.6.25, CP 44 - Refund Delayed Because You May Owe on Another Non-Individual (IMF) Account

CP 71D

CP 71D - Taxes Still Owed - Annual Reminder

IRM 21.3.1.6.33.3, CP 71D - Taxes Still Owed - Annual Reminder

Deceased Taxpayers (Balance Due) Missing in Action (MIA)

Decd TP (Bal Due)

IRM 5.19.1.5.3, Deceased Taxpayers

Duplicate EIN

Duplicate EIN

IRM 21.7.13.6.3, Resolving Multiple EINs (CC BRCHG)

DUPTIN

DUPTIN

IRM 21.6.7.4.5.2, Telephone Inquiries Regarding Multiple (DUPTIN) Filing Condition

ERS

Error Resolution System (ERS) Status Codes

IRM 21.4.1.4.1.2.5, Error Resolution System (ERS) Status Codes

ESTABD

Pull Doc

IRM 21.5.2.3, Adjustment Guidelines - Research

Estate and Gift Tax

Estate and Gift Tax Program

IRM 21.7.1.4.4.3.1, Estate and Gift Tax - Call Referrals/Case Transfers by Customer Service Representatives (CSRs)

Form1040PR

Form 1040PR

IRM 21.8.1.6, Puerto Rico

Form 1042

Form 1042-S

IRM 21.8.2.12.2.5, FATCA Matching Program Form 1042-S Credit reversals on Forms 1120-F - Accounts Management Telephone/Written Inquiries - Letter 5532C

Form 2553 Small Business Election Status

F 2553-Small Bus Elect Status

IRM 21.7.4.4.4.11.1, Form 1120S, U.S. Income Tax Return for an S Corporation

Form 706-NA

Form 706-NA

IRM 21.7.1.4.4.3.1, Estate and Gift Tax - Call Referrals/Case Transfers by Customer Service Representatives (CSRs)

Form 8288

Form 8288-A and Form 8288-C

IRM 21.8.2.11, Form 8288, Form 8288-A, and Form 8288-C

FUTA−Taxpayer claiming they are exempt from FUTA

TP Claiming Exempt From FUTA

IRM 5.19.22.5.3.1.2.3, BMF Response Form 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return

IMFOLQ Payment

TC 610 payments

IMFOLQ

IRM 21.5.7.3.2.1, Resequencing TC 610 Payments Located Through CC IMFOLQ

Injured Spouse Inquiries

Injured Spouse Inquiries

IRM 21.4.6.6.4, Injured Spouse Inquiries

Installment Agreement (IA)

Direct Debit - Revise/Reinstate IA

DD - Revise/Reinstate IA

IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs

Installment Agreement (IA)

Direct Debit - Adding New Liability

DD-Adding New Lib

IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request

Installment Agreement (IA)

Direct Debit - IA Problems

DDIA Problem

IRM 5.19.1.6.4.13.2, Taxpayer Problems With DDIA

Installment Agreement (IA)

Pending/Rejected IA Suspense File

Pnd/Rej IA Susp File

IRM 5.19.1.6.4.11, Rejected IA Suspense File

IMF International Issues

International IMF

IRM 21.8.1.2.3, Web Sites and Telephone Numbers

BMF International Issues

International BMF

IRM 21.8.2.2.3, Web Sites and Telephone Numbers

IRS Employee Inquiries

IRS Employee Inquiries

IRM 21.1.3.8, Inquiries From IRS Employees

ITIN Issues - Field Assistance

ITIN Issues

IRM 3.21.263.7.1.34, Form 4442 - Inquiry Referral

ITIN Issues - Accounts Management

ITIN Issues

IRM 3.21.263.8.6, Form 4442 - Inquiry Referral

Killed in Terrorist Action (KITA)/Killed in Action (KIA) and Astronauts Killed in the Line of Duty

KITA/KIA and Astronauts Killed in the Line of Duty

IRM 21.6.6.2.22.2, Killed in Terrorist Action (KITA)/Killed in Action (KIA) and Astronauts Killed in the Line of Duty

Killed in Terrorist Action/Killed in Action (KITA/KIA)

Killed in Terrorist Action/Killed in Action (KITA/KIA)

IRM 4.19.3.23.1.14.1, Killed in Terrorist Action/Killed in Action (KITA/KIA)

Levy Release

Levy Release

IRM 5.19.4.4.10, Levy Release: General Information

Interest Computation Explanation

Manual Computation of Interest Required

IRM 20.2.1.6.3.2, PINEX: Hardcopy Notice Verification and Mailing

Math Error with Injured Spouse

Math Error With Injured Spouse

IRM 21.5.4.4.7, Math Error with Injured Spouse

Merge Request

Toll Free and TAC Assistors

Merge Request

IRM 21.6.2.4.2.2, Resequencing Action Required

Mixed Entity

Mixed Entities (IMF)

IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity (MXEN) and Scrambled SSN (SCRM) Cases

Mixed Periods

Mixed Periods (IMF)

IRM 21.6.7.4.2.5.1, Mixed Periods

MFT 31 Transcripts

DUPASMT Transcript

IRM 21.6.8.6.1, DUPASMT Transcripts

MFT 31 Transcripts

REFMFT31/REFMFT65 Transcripts

IRM 21.6.8.6.2, REFMFT31/REFMFT65 Transcripts

NMF and MFT 31/30 Combination Issues

Split Spousal Assessments

IRM 21.6.8.5, Split Spousal Assessments - Inquiries/Claims

NMF Notice Responses

NMF Notice Responses

IRM 5.19.1.5.1.1, NMF Notice Responses

No Merge (NMRG)

IMF

No Merge (NMRG) Procedures

IRM 21.6.2.4.7, NMRG Procedures

No Merge (NMRG)

BMF

No Merge (NMRG) Procedures

IRM 21.7.10.3, No-Merge Research

OIC Application Status

OIC Application Status

IRM 5.19.17.3.1, Taxpayer Claims OIC Submitted (No TC 480 or ST 71 Present)

Open Control

Open Control

IRM 21.3.5.4.1, When to Prepare a Referral

Potentially Dangerous Taxpayer (PDT) Indicator

PDT Indicator

IRM 21.1.3.11.1, PDT Indicator

Refund

Category A1 Erroneous Refund

Category "A1"

IRM 21.4.5.5.1, Category A1 Erroneous Refunds

Refund

Category A2 Erroneous Refund

Category "A2"

IRM 21.4.5.5.2, Category A2 Erroneous Refunds

Refund

Direct Deposit not requested, and the bank account does not belong to the taxpayer

Direct Deposit not Requested

IRM 21.4.1.5.9.5, Taxpayer Expecting a Paper Check But Refund Issued as Direct Deposit

Refund

Disposition and Status Codes

Disp and ST Codes

Exhibit 21.4.2-5, Disposition and Status Codes - Additional Action Time Frames

Refund

Incorrect Taxpayer Shown on ENMOD

Incor TP Shown on ENMOD

IRM 21.4.2.4, Refund Trace Actions

Refund

Refund Trace-Subsequent Contact

Ref Trace-Sub Contact

IRM 21.4.2.4.4, Responding to Taxpayer’s Subsequent Inquiries Regarding Refund Trace

Refund

Return not Processed - FOF Status Code 4

Ret not Pro (St 4)

IRM 21.4.1.4.1.2, Return Found/Not Processed

Refund Check (copy of) – Family Disputes

Family Disputes only

Copy of Refund Ck

IRM 21.4.1.5.9.2, Family Disputes

Remittance with Return

Remittance with Return

IRM 21.5.7.3.5, Remittance Not Processed - Paper Check Not Cashed

Reprocessing Returns

Reprocessing Returns

IRM 21.5.2.4.23, Reprocessing Returns/Documents

Request for Specific Employee

Request for Specific Emp.

IRM 21.1.3.15, Request for Specific Employee

Resequencing Action Required

Resequencing Required

IRM 21.6.2.4.2.2, Resequencing Action Required

Return Delinquency (RD) Research Case

Return Delinquency

IRM 5.19.2.6.5.2, Return Delinquency Due to Posting Errors

Return Needed From Files (BMF)

Return Needed From Files (BMF)

IRM 21.7.1.4.4.1, Toll-free Calls When Return Needed

RIVO - AQC

RIVO - AQC

IRM 25.25.7.9, Phone Calls Received via Toll-Free line 855–873–2100 or TAC Appointments

RIVO - BMF IDT

IRM 25.23.11.6.3, BMF Returns Selected for RICS Review

RIVO - Complex Issue Not ID Theft

RIVO Complex Issue

IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement

RIVO - CP 53

TC 841 Blocking Series 77711, 77712, 77713 or 77714, or TC 971 AC 123 with MISC field TPP Recovery

IRM 21.5.6.4.31.2, P- Freezes with Return Integrity and Verification Operations (RIVO) Involvement

RIVO - External Lead

RIVO - External Lead

IRM 25.25.8.7, Responding to Taxpayer Inquiries

RIVO - Frivolous Filer Program

RIVO - Frivolous Filer Program (FRP)

IRM 21.5.6.4.10, -E Freeze

RIVO - ID Theft Issue

RIVO ID Theft Issue

IRM 21.5.6.4.35.3.1.1, -R Freeze With Return Integrity Verification Operations (RIVO) Involvement and the Taxpayer is Claiming Identity Theft

RIVO - ITIN ONLY - Wage/WH Verification

Wage/WH Verification

IRM 21.6.3.4.2.2, Withholding (WH) Tax Credit

RIVO - TPP

RIVO - TPP

IRM 25.25.6.5.5.4, The Taxpayer’s Return has been Archived/Deleted

RIVO - Unresolved Module Freeze Only

RIVO-Unresolved Module Freeze Only

IRM 21.5.6.4.35.3.1.2, -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - No RIVO Letter or Notice Issued

RIVO - UP 147 RC 8 MEFile Returns only

RIVO - UP 147

IRM 21.4.1.4.1.2, Return Found/Not Processed

RIVO - WOW CP 05A

IRM 21.5.6.4.35.3.1.5, -R Freeze With Return Integrity Verification Operations (RIVO) Involvement - RIVO Notice CP 05A Issued

Scrambled SSN Cases

Scrambled SSN Cases

IRM 21.6.2.3.3, Telephone Inquiries Regarding Mixed Entity (MXEN) and Scrambled SSN (SCRM) Cases

SPIDT has moved the return to MFT 32

E- Freeze, SPIDT moved the return to MFT 32

IRM 21.5.6.4.9, E- Freeze

ST Bal Due ASGNI is 35XX6XXX

ST Bal Due ASGNI

IRM 5.19.1.4.1, Account Actions on Referral/Redirects

Tax Court Cases

Tax Court Cases

IRM 5.19.1.5.10, Tax Court Cases

Transfer Between Agents

Practitioner Priority Service Only

PPS Referrals

IRM 21.3.10.5, Transfers and/or Referrals

Underreporter/AUR

International Caller

IRM 21.3.1.6.41, Status of Individual Master File (IMF) Underreporter Cases

Underreporter/AUR

Letter not available on AMS

Copies of CP 2000, CP 2501, 2893C Letter

IRM 21.3.1.6.40.1, Ordering a copy of CP 2000, CP 2501, or 2893C Letter

Unpostables (open 8 wks or more)

Unp (open 8 wks or more)

IRM 21.5.5.3.3, Responding to Taxpayer Inquiries

USDA Estimated credit not credited

USDA Estim. cred. not credited

IRM 21.6.4.4.9.3, USDA Discrimination Settlement Payments

Withholding Tax Credit

Use the appropriate RICS/RIVO referral type.

Withholding Tax Credit

IRM 21.6.3.4.2.2, Withholding (W/H) Tax Credit

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