Note:

Inform the TP the IRS phone number may be blocked or display as "unknown" when we make contact. Also advise the caller, if they have a voice messaging system that does not identify them by name (as the taxpayer), the IRS will not be able to leave a message.

After the information above has been provided to the taxpayer (or a secure email sent), use CII (if the case is assigned to you) or AMS (if the case is not assigned to you) to document the call and the information the taxpayer provided:

The letter or notice (e.g., Letter 4674C, Letter 4675C, Letter 5064C or CP 01C, etc.) the taxpayer was inquiring about

A telephone number(s) where the taxpayer can be reached and the best time for the IDT skilled employee to contact them.

The date the caller’s tax return was filed and the amount of refund expected (when applicable)

Other pertinent information filed on the return that will assist the IDT skilled employee in resolving the case

If the IDTVA controlling employee’s IDRS Number is not available on the IDTVA Employee Lookup Tool, refer the taxpayer inquiry using a secure email to the employee and employee’s manager using secure email link.

If an email is received with notification that a taxpayer is attempting to get in contact with the employee assigned to their case, the taxpayer must be contacted by the employee or another employee designated by the manager immediately, but no later than within two business days of receipt of the email.

If the call is determined not to be an IDT case, refer the taxpayer to the appropriate toll-free number based on their inquiry, using the table below.

Function

Telephone Number

(1) Accounts Management Toll-Free lines - any account issues not pertaining to compliance issues. Including missing payments; refunds; balances due (other than status 22)

IMF - 800-829-1040BMF - 800-829-4933

(2) For AUR related issues (TC 922)

≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) For Exam related issues (TC 300; - L Open TC 420; TC 140 SFR)

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ACS (Balance Due)

Individual Income: 800-829-7650Business Income - 800-829-3903

(5) For ASFR (TC 140 ASFR)

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) Refund Hold (TC 570 with Julian date 999)

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Available resources should be utilized for callers who are non-English speaking or have Limited English Proficiency (LEP). If no resources are available and the taxpayer has no other alternative, then Over-the Phone Interpreter (OPI) can be utilized. Refer to IRM 21.1.1.5, Over the Phone Interpreter Service (OPI) Applications, and IRM 21.8.1.2.3.2, Over the Phone Interpreter Service (OPI) For International Non Toll-Free calls, for instructions on utilizing the OPI service.