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Telephonic Inquiries and Responses

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

The certification unit handles various types of telephone calls:

General information

Application help

Application status

Procedure clarification

Correspondence clarification

U.S. Residency Certification problem assistance

Request for more information

Calls about general information do not require verification of tax authorization.

Calls are answered in the order received.

Calls cannot be transferred to a specific individual. If the caller asks to speak to a specific individual, research the account and respond to the caller. If the caller insists, prepare a Form 4442.

When a call is reduced to writing for future research or referral (Form 4442) to another person/area, then it is considered correspondence.

Referrals to the U.S. Residency Certification Unit that do not meet Taxpayer Advocate Service case criteria must be processed within 10 business days.

Referrals to the U.S. Residency Certification Unit that meet Taxpayer Advocate Service case criteria are processed immediately.

Referrals to the U.S. Residency Certification Unit can be sent via FAX. The numbers are 877-824-9110 (for taxpayers within the U.S., toll-free) and 304-707-9792 (for taxpayers inside or outside the U.S., non-toll-free).

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services

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