Incoming Calls
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Calls about correspondence issued from the Certification Unit must be handled following the telephone procedures. See IRM 21.8.4.3.9.1, Answering the Phones.
Ask the caller to provide the reference number that is located at the top of the notice.
Using the reference number provided, retrieve the case.
When complete information has been received from the caller, determine the type of help being requested.
Once a determination has been made that will move the case to resolution, advise the caller what is required to receive certification, and to send the required information to the attention of the tax examiner handling the case.
Leave in the Remarks section, the date, the person you spoke with, and the information discussed during the telephone conversation.
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