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of 8821/2848’s›Example:›Telephonic Inquiries and Responses

Answering the Phones

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

The following script must be used when answering telephone calls:"Internal Revenue Service, U.S. Residency Certification Department, my name is _____and my ID number is _____. How can I help you?"

Once the caller indicates the issue is not generic, establish if the call is about the caller or someone represented by the caller. Probe, make a statement like the following: "Before I can help you, I need to ask you some questions to protect the privacy of our applicants’ accounts. Is this call about you or are you calling about someone else?"

When the call is about the caller’s own account, then proceed to the appropriate Disclosure Procedure - Applicant Verification, see IRM 21.8.4.3.9.3, Disclosure Procedure - Applicant Verification; refer to IRM 10.5.1.6.9.4, Faxing, if the caller intends to fax in information.

When the call is about an account other than that of the caller, then proceed to the Disclosure Procedure - Third-Party Verification; see IRM 21.8.4.3.9.4, Disclosure Procedure - Third-Party Verification.

Complete all necessary research while the caller is on the line. Do not keep the caller on hold for more than five to seven minutes without giving an explanation and/or apology.

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

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