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Part 21. Customer Account Services

Chapter 1. Accounts Management and Compliance Services Operations

Section 1. Accounts Management & Compliance Services Overview

21.1.1  Accounts Management & Compliance Services Overview

Manual Transmittal

September 16, 2011

Purpose

(1) This transmits revised IRM 21.1.1, Accounts Management & Compliance Services Operations - Accounts Management & Compliance Services Overview.

Material Changes

(1) 21.1.1.11 moved to IRM 21.1.3.

(2) 21.1.1.2(4) updated with the correct IRM reference. IRM 21.3.1.1.1 (obsolete) replaced by IRM 25.13.1.

(3) 21.1.1.7(14) changed wording for AMS/DI use.

(4) Various editorial changes throughout.

(5) Corrected reference in 21.1.1.6.1(8) in Out of Scope to 21.1.1-1

(6) Corrected links to various tax forms throughout

(7) Note added to 21.1.1.8.1(7)c

Effect on Other Documents

IRM 21.1.1 dated October 1, 2010 is superseded.

Audience

All IRS employees, in Business Operating Divisions (BODs), who are in contact with taxpayers by telephone, correspondence, or in person.

Effective Date

(10-01-2011)

Jane E. Looney
Director, Accounts Management
Wage and Investment Division

21.1.1.1  (10-01-2006)
Overview

  1. The Internal Revenue Service (IRS) mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

  2. The Wage and Investment (W&I) and Small Business/Self Employed (SB/SE) Business Operating Divisions (BODs) are responsible for taxpayer relationships by:

    1. Providing general tax related information,

    2. Providing information on the status of taxpayer returns/refunds/accounts, and

    3. Adjusting taxpayer accounts, when appropriate.

  3. These responsibilities are divided into three subordinate units:

    • Customer Assistance, Relationships, and Education (CARE )

    • Customer Account Services (CAS)

    • Compliance

  4. To ensure taxpayer inquiries and accounts are addressed correctly, Taxpayer Assistance Centers (TAC), Accounts Management, and Compliance Services use the guidelines provided in IRM 21, Customer Account Services.

21.1.1.2  (10-01-2011)
Accounts Management Responsibilities

  1. The Accounts Management Organization is responsible for taxpayer relations by answering tax law/account inquiries and adjusting tax accounts. In addition, it is responsible for providing taxpayers with information on the status of their returns/refunds, and for resolving the majority of issues and questions to settle their accounts.

  2. For more information, refer to procedures throughout IRM 21, Customer Account Services; IRM 5, Collecting Process: IRM 5 IRM 20.1 Penalty Handbook, IRM 20.2, Interest; Probe and Response (P&R) Guide or the Interactive Tax Law Assistant (ITLA) enhancement to the (P&R) Guide; and Job Aids for IRM 21.

  3. All of the tools mentioned in paragraph (2) above are accessed through the IRS Intranet--Servicewide Electronic Research Program (SERP) site.

  4. The Accounts Management, Office of the Notice Gatekeeper, is the Enterprise point of contact when significant volume of erroneous correspondence is issued to taxpayers or when there is a risk of issuing considerable volumes of erroneous correspondence. It is the responsibility of all IRS employees to report erroneous correspondence as soon as possible to the Office of the Notice Gatekeeper. For erroneous correspondence procedures, see IRM 25.13.1.3 , Taxpayer Correspondence Services; Erroneous Correspondence Procedures; Red Button Process.

21.1.1.3  (10-01-2004)
Compliance Services Responsibilities

  1. The Compliance Services Organization is responsible for taxpayer relations by providing support services to the Compliance Organization through administration of the following programs. This list is not all inclusive.

    • Alternative Strategies for Tax Administration (ASTA)

    • Automated Collection System (ACS)

    • Automated Underreporter (AUR)

    • Backup Withholding (BUWH)

    • Combined Annual Wage Reporting (CAWR)

    • Correspondence Examination (CorExam)

    • Deferred Adverse Tax Consequences (DATC)

    • Earned Income Tax Credit (EITC)

    • Federal Unemployment Tax Administration (FUTA)

    • Installment Agreements (IA)

    • Offers in Compromise (OIC)

    • Return Delinquency (RD)

    • Substitute for Return & Automated Substitute for Return (SFR & ASFR)

  2. For more information on Compliance support services, see IRM 5.18, Liability Determination, and IRM 5.19, Liability Collection.

21.1.1.4  (10-01-2011)
Field Assistance Responsibilities

  1. The Field Assistance Organization is responsible for taxpayer relationships by providing personal assistance to answer tax law questions and resolve account issues. In addition, the Tax Assistance Center (TAC) offices provide help with:

    • Solutions to Tax Issues

    • Multilingual interpreter services

    • Payments/Payment Arrangements

    • Proof of receipt of tax returns

    • Tax Return Preparation

    • Alien Clearances (Sailing Permits)

    • Various other services

  2. For more information on TAC responsibilities, see IRM 21.3.4.2Standard Services in Taxpayer Assistance Centers, Standard Services in Taxpayer Assistance Centers, and procedures throughout this manual.

21.1.1.5  (10-01-2011)
Commitment to Quality

  1. All functional areas of the IRS are committed to achieving excellence in the service provided to all taxpayers. Customer Service Representatives (CSRs) are trained to communicate with taxpayers and to be knowledgeable of tax law and related IRS operational procedures. CSR's must assist taxpayers, practitioners and other third parties, in a manner that warrants the highest degree of public confidence.

  2. To ensure quality service for our customers, all work performed by CSRs is subject to review. Some of this work is reviewed by the Centralized Quality Review Site (CQRS) and some of the work is reviewed by the Program Analysis System (PAS). The national review is designed to review all phases of telephone contacts (account calls and tax law calls) e-mail, and closed cases (both paper and telephone initiated) .

  3. The results of these reviews are input to the National Quality Review System (NQRS). NQRS is available to all authorized users, via the IRSIntranet at with 24 hour access for input/retrieval and various reports.

  4. Refer to IRM 21.10.1Embedded Quality (EQ) Program for Account Management, Compliance Services, Field Assistance and Tax Exempt and Government Entities (TE/GE), , for more information.

21.1.1.6  (10-17-2008)
Customer Service Representative (CSR) Duties

  1. A CSR (referred to throughout this section) includes, but is not limited to, the following named positions:

    • Contact Representative

    • Individual Taxpayer Advisory Specialist (ITAS)

    • Office Collection Representative (OCR)

    • Senior Taxpayer Advisory Specialist (STAS)

    • Tax Account Representative (TAR)

    • Tax Examiner (TE)

    • Tax Law Specialist (TLS)

    • Tax Specialist (TS)

    • Tax Technician (TT)

    • Taxpayer Service Representative (TSR)

    Note:

    All employees assigned to Accounts Management, Field Assistance and Compliance Services are considered CSRs.

  2. The duties of a CSR are varied. Many hours are spent on the telephone, working paper cases, or assisting taxpayers at a TAC counter. Paper cases include both incoming taxpayer correspondence and internally generated cases.

  3. The duties of a CSR include, but are not limited to :

    • Adjusting tax return accounts

    • Answering tax law questions

    • Assisting taxpayers directly or by transferring to the appropriate application using the Telephone Transfer Guide (TTG)

    • Preparing original and substitute returns

    • Proposing additional assessments

    • Securing delinquent returns

    • Resolving delinquent accounts

    • Responding to correspondence

    • Providing functional support (i.e., other duties as assigned)

  4. Taxpayer inquiries include telephone calls, correspondence, and personal contacts about:

    • Accounts

    • Notices and letters

    • Payments

    • Refunds

    • Requests for forms, publications, and public use documents, including Alternative Media, i.e., Braille (BR) and Large Print (LP)

    • Requests for Installment Agreements and Direct Debit Agreements

    • Requests for Payroll Deduction Authorizations

    • Requests for tax account adjustments

    • Requests for transcripts of accounts and account information

    • Tax law

    • Requests for addresses to mail returns, payments, and/or correspondence

    Note:

    For callers using Private Delivery Services (PDS), provide the Submission Processing (SP) campus street addresses. The only PDS designated by the IRS are DHL Express (DHL), Federal Express (FEDEX), and United Parcel Service (UPS). PDS cannot deliver items to P.O. Boxes. The SP campus street addresses are located on SERP (under the Who/Where tab) in the POD Listing & Job Aid.

  5. Tax law assistance includes responding to inquiries regarding whether:

    • Income is taxable,

    • The taxpayer is eligible for a tax benefit (Taxpayer Identification Number/income requirements, time frame for eligibility, etc.), and

    • An expense (or loss) is deductible.

      Note:

      This includes advising the taxpayer of the appropriate forms for reporting requirements.

  6. See IRM 21.1.1.6.1, Out of Scope and Limited Service, for information regarding the services Customer Account Services, Accounts Management, will not provide.

21.1.1.6.1  (10-01-2011)
Out of Scope and Limited Service

  1. The areas discussed below are beyond the level of service (Out of Scope) that Customer Account Services, Accounts Management will provide:

    • Tax form and schedule preparation

    • Tax planning

    • Legal opinions

    • Highly complex tax issues (limited service)

  2. Tax preparation of a form or schedule is defined as:

    • Use of taxpayer information to provide "line by line" assistance in the completion of all or most of a form/schedule.

    • Performance of "line by line" computations and guidance on what to enter on each line (although not necessarily every line).

    • Verification of form/schedule entries after completion by the taxpayer.

      Exception:

      Tax form/schedule preparation does not apply to completion of worksheets (e.g., Form 1040ES Worksheet, and tax or credit computation worksheets).

  3. Tax Planning is defined as a request as to whether one course of action is favored over another.

  4. Legal opinions are not provided. However, CSRs can advise taxpayers of the applicable law.

  5. CSRs are required to respond to tax law inquiries by using the Probe & Response Guide and the ITLA enhancements to the P&R guide. However, "limited service" may be provided by Accounts Management employees for highly complex inquiries (inquiries that cannot be expeditiously resolved by referencing IRS publications, procedures, forms, instructions, or through IRM research within a reasonable amount of time).

  6. While these inquiries generally involve extensive research using Revenue Procedures, the Internal Revenue Code (IRC), Lexis-Nexis, Westlaw, or the Commerce Clearing House (CCH), a CSR trained on the topic may provide a brief overview/discussion or an expeditious response to a simple inquiry.

  7. "Limited Service" determinations are only made by CSRs trained/certified to respond to tax law inquiries in the application responsible for the subject area of the inquiry. CSR’s are responsible for using good judgment in making determinations and advising taxpayers of their options for obtaining the information requested.

  8. For specific information on responding to "Out of Scope " and "Limited Service" inquiries, see Exhibit 21.1.1.-1. This list is not all inclusive.

21.1.1.7  (10-01-2011)
Communication Skills

  1. The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

  2. You must provide, in a professional and courteous manner, the following information when you communicate with a taxpayer:

    • By telephone or face to face contact, provide your Title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number or, if the IRS HSPD-12 (SmartID Card) is issued, use all 10 digits of your Personal Identification (PID) Number,OR your First Name, Last Name, and Identification (ID) (Badge) Number or all 10 digits of your PID Number if the IRS HSPD-12 (SmartID Card) is issued. Do not accept any collect calls.

    • By correspondence, provide your generated Integrated Data Retrieval System (IDRS) or other unique letter system number. If an IDRS /unique number is not generated, use your ID Card (Badge) Number or all 10 digits of your PID if the IRS HSPD-12 (SmartID Card) is issued. Do not use IRS jargon when communicating with the taxpayer.

  3. Greet the caller.

    1. The CSR must promptly greet the taxpayer as outlined in paragraph (2), above.

    2. If the caller asks you to repeat your name and identification number, please do so courteously and professionally.

    3. Speak to the caller in a pleasant, courteous, and professional manner indicating a willingness to help, by using an appropriate phrase such as "May I help you?" or "How can I help you?"

  4. Respond to the caller's opening statement.

  5. Transferring calls to the Spanish gate or translator. When an assistor receives a call from a Spanish speaking individual and is unable to complete Disclosure Authentication or obtain Oral Disclosure Consent due to limited (or no) English language, it is appropriate to transfer the call to the Spanish gate. This follows the specialized product review group (SPRG) definition in IRM 21.10.1.4.1.12, Definition of Spanish Tax Law and Account Calls SPRG.

    Reminder:

    A transfer of this type is only used when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer's/representative's question.

    Note:

    If an individual is calling in a language other than Spanish, when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer's/representative's question, advise the caller they will need to call back with a translator (See IRM 21.1.3.4, Other Third Party Inquiries.

  6. Target the caller's question.

    1. Deal with the caller's feelings (if appropriate), noticeable through tone, voice inflection, and rate of speech.

    2. Ask the appropriate questions to determine the inquiry.

    3. Use appropriate paraphrasing showing you comprehend and have identified the question.

  7. Disclosure check (for account calls only). Follow the guidelines outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4 , Additional Taxpayer Authentication.

  8. Get the necessary facts.

    1. Use a purpose statement (when appropriate) to prepare caller for a series of questions.

    2. Ask questions pertinent to the inquiry in order to obtain the information necessary to answer the inquiry.

    3. Record the facts on paper, job aid, or other methods to help you remember specific details.

  9. Provide assistance.

    1. Provide accurate and complete information. Explain any procedures and order necessary forms and publications.

    2. If you research the account, make sure you have covered all open issues.

    3. If you are unable to research the account, refer the question in accordance with proper referral procedures.

    4. If you must put the caller on hold while researching the account, use the hold feature, not the mute feature. Do not keep the caller on hold for more than approximately five minutes without giving him/her an explanation and apology. Advise the caller of the reason for the delay (e.g., additional research needed, etc.). If additional research time is or will be too lengthy, offer to return the call with the information requested.

      Note:

      Remember to always thank the taxpayer for holding, tell the taxpayer your reason for putting her/him on hold e.g. additional research needed and remember to ask permission to place the taxpayer on hold.

  10. If a caller requests to speak to a supervisor, follow the instructions below.

    1. Advise the caller you will refer him or her to your supervisor. Please ask the caller to hold.

    2. Contact your supervisor or appointed designee. Transfer the call to the supervisor or designee in accordance with your organization procedures. Areas using the Aspect System may transfer the call using "Inside Line."

    3. If your supervisor or designee is not available, advise the caller accordingly.

    4. Secure from the caller the best time and day (same day of call or the next business day) for your supervisor or designee to return the call.

  11. Close the Conversation.

    1. Verify caller's comprehension by asking if he/she understands information given.

    2. Conclude the contact courteously by thanking the caller for calling and/or apologizing if the Service has made an error.

    3. Provide name and ID number, if not yet provided.

  12. To ensure that you provide quality service, when assisting callers who visit in person or who call on the telephone, you must follow the steps in the Probe and Response Guide (P&R Guide). The ITLA enhancement to the Probe and Response Guide replaces several pages in the P&R Guide and assistors are required to use the available ITLA Tax Law Categories (TLCs).

  13. Using the P&R Guidehttp://serp.enterprise.irs.gov/databases/irm-sup.dr/current/pr.dr/pr_home.htm and the ITLAhttp://serp.enterprise.irs.gov/databases/irm-sup.dr/current/itla/itla-home.htm enhancement to the Probe and Response Guide and taking the actions specified within each guide are mandatory . For more information on the P&R Guide and the ITLA enhancement to the Probe and Response Guide, see IRM 21.1.2.3.5, Probe and Response Guidehttp://serp.enterprise.irs.gov/databases/irm-sup.dr/current/pr.dr/pr_home.htm.

  14. Use the Account Management Services (AMS) / Desktop Integration (DI) to document taxpayer information. Exception : unless otherwise stated in the related IRM procedure and that IRM does not require that documentation be captured.

    Note:

    The AMS/DI screen that shows employee name and manager information is for internal use only. Do not give the taxpayer or his or her representative the name or telephone number of any employee (e.g., CSR, Manager, Analyst, etc.).

  15. When an account related call turns into a tax law/technical inquiry, you must use the P&R Guide on ITLA.

  16. You can answer a call received on any tax law application, if you have been trained and are certified, for the current filing season , on the tax law/technical topic in question. If you are not certified on that topic, transfer the call to the proper application, using the Telephone Transfer Guide (TTG) on SERP.

    Note:

    Advise the caller that you are transferring his/her call to the area that handles the question (identify the specific area).

  17. You must address all pertinent taxpayer/caller authentication probes, when necessary. See IRM 21.1.3.2.3, Required Taxpayer Authentication.

    Reminder:

    If a call is not an account call, do not address taxpayer authentication probes.

  18. When you make outgoing phone calls, or when you leave a voice mail message in response to a caller's voice mail message (not a controlled case), state the following:

    1. Your Title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number , OR your First Name, Last Name, and Identification Number (ID) (Badge) Number ,

    2. That you are with the IRS,

    3. That you are calling in response to his/her inquiry on (date), and

    4. The telephone number to call to request additional assistance.

  19. When you initiate an outgoing phone call, the taxpayer may be reluctant to give you his/her Taxpayer Identification Number (TIN). To ease any concerns that the taxpayer may have, provide the taxpayer with the last four digits of his/her TIN (Social Security Number/Employer Identification Number). Then, request that the taxpayer verify the first five digits. After you verify the TIN, follow IRM 21.1.3.2.3. Required Taxpayer Authentication .

  20. Do not leave confidential tax information on a voice mail message or an answering machine message.

  21. Do not provide taxpayers/third parties with the telephone numbers of functional areas.

    Note:

    Do not give the taxpayer or his/her representative the name or telephone number of any employee (i.e., CSR, Manager, Analyst, etc.).

  22. Do not transfer taxpayer/third party calls to functional areas.

  23. Employee personal cell phones may be brought into the work place, but are to be used only during breaks and lunchtime, or prior to or after an employee's official tour of duty. Employees will not interrupt their calls and conversations with taxpayers, third parties, and/or other IRS employees to take an incoming call on their personal cell phones this also include incoming and outgoing phone media such as text messages and e-mails. All personal cell phones should be silenced in order to avoid distractions and disturbances during working hours.

21.1.1.8  (10-01-2003)
The Public Switch Telephone Network (PSTN) and Default Screener Application

  1. The PSTN is a menu-based, call-routing Voice Response Unit (VRU) application that permits callers to self-direct their calls to designated IRS resources/applications.

  2. The PSTN systemically answers a call and initiates an automated greeting script. Through voice prompts, PSTN then routes the call to a requested destination. If a caller:

    1. Selects an interactive application, PSTN routes the call to that application.

    2. Selects a non-interactive application, such as tax law, PSTN routes the call to a CSR.

  3. If a caller makes no selection/response or makes an invalid selection, PSTN routes the call to a CSR who has been assigned to the Default Screener Application. See IRM 21.1.1.8.1, Default Screener Application Guidelines below.

21.1.1.8.1  (10-01-2011)
Default Screener Application Guidelines

  1. CSRs assigned to the Default Screener Application respond to callers who default from:

    • Individual Income Tax Services Line (800-829-1040), or

    • Business Service and Specialty Tax Line (800-829-4933).

    • Practitioner Priority Service (PPS) Hotline (866-860-4259 - Only from Taw Law Prompt)

    • Business Customer Response Line (800-829-0115).

  2. The Default Screener Application CSR further directs calls to applications that are staffed with CSRs who are certified to answer specific inquiries.

  3. For all calls, you will:

    1. Greet the caller and say "Internal Revenue Service" .

    2. State your Title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number, OR Your First Name, Last Name, and Identification Number (ID) (Badge) Number.

    3. Ask the caller how you may direct or transfer his/her call.

    4. If necessary, probe (ask questions) in order to "determine " the real reason for the call. See paragraph (5) below.

    5. If needed, paraphrase and/or ask more questions of the caller before making a determination. See paragraph (6) below.

    6. If needed, take notes.

    7. Always indicate a willingness to help.

    8. If a taxpayer refuses to be transferred and request to speak to a supervisor immediately see IRM 21.1.1.7(10).

  4. When assigned to the Default Screener Application, DO NOT ATTEMPT TO ANSWER THE QUESTION OR EXPLAIN THAT YOU KNOW THE ANSWER

    1. Your assignment as a Default Screener is to properly direct the caller to the designated area related to his/her inquiry.

    2. You must become familiar with the TTG (Telephone Transfer Guide) in order to properly direct the caller to the correct application. The guide provides a list of English and Spanish Transfer Number. The TTG has a number of links at the top containing valuable references such as a Job Aid and Search Tips. These links are periodically updated.

  5. To determine the topic of the call, ask the caller if he/she has a question that requires research on his/her personal or business tax account..

    1. If yes, probe to determine to which TTG account application to transfer. Actively listen to the caller.

    2. If no, ask if caller has a general tax law or procedure question. Probe to determine the specific question. Continue to probe until you determine the issue. Then, using the TTG, transfer to the correct procedural application or tax law application.

    3. If you cannot understand a Spanish speaking taxpayer, use the TTG Search bar and type in the word Spanish and click Search. This will give you the current topic and transfer number. Currently IRS only provides English and Spanish services.

  6. When you identify the topic of the call:

    1. Advise the caller that you are transferring his/her call to the area that handles the question (identify the specific area).

    2. Transfer to a specific TTG line by pressing" inside line " key.

    3. Then, press #,

    4. Then, dial the appropriate TTG five digit extension,

    5. Then, press the enter key,

    6. Then, press the transfer key.

  7. When the topic is a refund inquiry or transcript request, there are direct transfer numbers to be used by default screeners only, Automated Refund 90278 and Automated Transcript 90276. Follow the procedures below for these calls:

    1. If the call is related to a current year refund or transcript request, probe to determine whether the caller has already used the automated system.

    2. If not, advise the caller that he/she is being transferred directly to the respective automated application.

    3. If the caller has already attempted to use the automated system, transfer him/her to the appropriate accounts application for assistance.

      Note:

      EXCEPTION - If the caller indicates a critical need for the transcript to be faxed immediately, DO NOT transfer to the automated system. Instead, transfer the caller to the appropriate accounts application as the automated system does not currently support faxing.

21.1.1.9  (10-01-2006)
e-Services

  1. The information on e-Service products is now found in IRM 21.2.1.55, e-Services.

21.1.1.10  (01-27-2006)
Contact Recording

  1. "Contact Recording" is a telephone application/tool/system that records incoming "toll free" telephone contacts for the purpose of possible subsequent monitoring.

  2. Incoming calls are answered with an additional announcement that states, "Your call may be monitored or recorded for quality purposes."

  3. The system has been implemented in all Accounts Management and Compliance Services call sites.

  4. Managers and Quality Review use the tool to perform required random reviews (performance and product) of incoming telephone contacts.

  5. While the system provides screen capture of account actions, as well as voice recording of the call, the recordings are NOT accessible by TIN, Voice Processing Personal Identification Number (VPIN), Personal Identification Number (PIN), or any other Taxpayer Identification Number.

  6. The system stores data by Standard Employee Identifier (SEID) for a maximum of 45 days.

  7. There is a procedure, within the system, to disable the recording if a caller indicates that he/she does not wish to be recorded. Your computer desktop should have a "Stop Recording" icon for this purpose.

    • If the caller requests NO recording, take action to disable the recording by selecting the Stop Recording icon and executing the "Stop Recording" button.

    • If you must transfer this caller, advise the caller of the transfer and that he/she will need to restate his/her request (that he/she does not wish to be recorded). When the call is transferred into a new site, the employee at the new site takes action to disable the recording.

  8. If the caller also asks to record the conversation, advise the caller that he/she may not record the call. Advise the caller that he/she may request a copy of the call under the Freedom of Information Act (FOIA). Advise the caller that this request must be in writing and contain the date, name and identification number of the CSR, and the approximate time of the call. Also, in order for IRS to locate and associate the call with the requester, there must be some identification of the taxpayer (name, address, TIN, etc.) during the call. The FOIA request cannot be processed without this information. See IRM 21.1.3.17.1(4), Freedom of Information Act (FOIA) for FOIA recording requests.

Exhibit 21.1.1-1 
Out of Scope

International (includes Advanced Int’l)

  • Alternative Minimum Tax foreign tax computation

  • Branch Profits Tax—foreign corporations with branch in US. Any question beyond requirement to file 1120F, due dates would be out of scope

  • Deemed paid foreign tax credit

  • DISC

  • El commerce

  • Earnings & Profit of foreign corporations

  • Entity Classification Election—anything beyond telling TP about F8832 & where/when to file is out of scope

  • Expatriates Extraterritorial income exclusion

  • FISC

  • Foreign Corporations including Foreign Sales Corporations—foreign corps that specialize in international trade

  • Foreign currency exchange rate gain– Section 988

  • Foreign Trusts

  • Form 8865, Information Return of US Persons with respect to Foreign Disregarded Entities

  • International Boycotting Income

  • Legal Advice

  • Partnerships with foreign partners, forms 8804, 8805, and 8813

  • Passive Foreign Investment Company

  • Possession Corporations—incorporated in US but operating primarily in US possessions, such as Puerto Rico

  • Qualified Electing Funds

  • Reorganizations

  • Sec 367 rulings

  • Sec 482 Adjustments

  • Sec 78 gross up

  • Startups

  • Sub Part F—IRC section 951-964—under ltd circumstances foreign corps do not pay US tax on foreign sourced income

  • Tax Planning Questions

  • Transfer Pricing—IRC section 482—IRS authority to change prices of goods/services sold between related parties if not arm’s length transaction

  • Trusts other than grantor

  • US Persons Overseas starting a business

  • Withholding requirements for nonresident aliens and foreign entities, encompassing Forms 1042-S, W-8 BEN, W-8 IMY, and W-8 EXP.

Partnership, Corporations, & Exemption Organizations

  • 754 Elections

  • Section 481(a) adjustments (change of accounting method - Form 31115) - calculation of

  • Corporate consolidations/mergers/reorganizations

  • Entities changing their classifications (Corp--->S Corp, or Partnership---> Corp, for instance)

  • Qualified Subchapter S Trust (QSST) Election under Section 1361(d)(2)

  • Net Operating Losses

  • Form 1023, Application for Recognition of Exemption under Section 501©(3) of the IRC

  • Form 1024, Application for Recognition of Exemption under Section 501(a) of the IRC

  • Form 1028, Application for Recognition of Exemption Under Section 521 of the IRC

  • Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

  • Form 1118, Foreign Tax Credit – Corporations

  • http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=1120&items=RIC- U.S. Income Tax Return for Regulated Investment Companies

  • http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=1120&items=FSC,- U.S. Income Tax Return of a Foreign Sales Corporation

  • Form 1120POL, U.S. Income Tax Return for Certain Political Organizations

  • Form SFhttp://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=1120&items=SF, US. Income Tax Return for Settlement Funds

  • Form 1128, Application to Adopt, Change, or Retain a Tax Year

  • Form 2032, Contract Coverage Under Title II of the Social Security Administration

  • Form 2438, Regulated Investment Company Undistributed Capital Gains Tax Return

  • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains

  • Form 3115, Application for Change in Accounting Method

  • Form 5309, Application for Determination of Employee Stock Ownership Plan

  • Form 5310, Application for Determination Upon Termination

  • Form 5452,– Corporate Report of Non-dividend Distributions

  • Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations (including Schedules J, M, N, and O

  • Form 5768, Election/Revocation of Election By an Eligible Section 501©(3) Organization to Make Expenditures to Influence Legislation

  • Form 6069 – Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction

  • Form 8308, Report of a Sale or Exchange of Certain Partnership Interest

  • Form 8718, User Fee for Exempt Organization Determination Letter Request

  • Form 8827, Credit for Prior Year Minimum Tax - Corporations

  • Form 970, Application to Use LIFO Inventory Method

  • Form 972, Consent of Shareholder to Include Specific Amount in Gross Income

  • Form 973, Corporation Claim for Deduction for Consent Dividends

  • Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company

  • Form 990, Return of Organization Exempt From Income Tax and Form 990 Schedule A

  • Form 990 BLhttp://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=990&items=BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons

  • http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=990&items=C, Farmers Cooperative Association Income Tax Return

  • http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=990&items=T, Exempt Organization Business Income Tax Return

  • http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=990&items=W, Estimated Tax on Unrelated Business Taxable Income for Tax Exempt Organizations

  • Liquidations – Form 966 Corporate Dissolution or Liquidation

  • Schedule H (Form 1120) Section 280H Limitation for a Personal Service Corporation

  • Schedule N (Form1120) Foreign Operations of U.S. Corporation

  • Schedule PH (Form1120) U.S. Personal Holding Company (PHC) Tax Tiered Partnerships
Trusts

  • 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner

  • Bankruptcy Estates

  • Charitable Trusts, calculations for

  • Dissolving a Trust (Actually closing one out. Questions beyond excess deductions distribution

  • Distributions to alien beneficiaries

  • Electing Small Business Trusts (ESBT) – The rules for changing to/from an ESBT are generally complex and difficult and can increase taxable errors or the election may be disallowed if completed improperly. Most questions that pertain to ESBTs will be beyond the scope of the program. Answer only those that can be addressed by the information in the 1041 instructions.

  • Estate/trust funds - when and how someone can have access to

  • Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Gifts

  • Forms 706, 709, and the 990 series

  • Ownership of assets and their valuation

  • Rabbi Trusts – Taxability and establishment of the trust

  • Tax prep software - questions regarding
Rentals

  • Basis calculation in complex situations

  • Form 8582, portions unrelated to the taxpayer’s rental property

  • Line-by-Line assistance with any form

  • Material participation for the taxpayer calculation of
Sale of Business/Depreciation

  • Actual calculation of the basis of property, depreciation recapture or the gain (loss) from the sale or other disposition of business property. (The discussion of the formulas and rules for calculating basis, depreciation recapture or the gain/loss from the sale of business property is within scope).

  • Advising taxpayers regarding which method (i.e. installment sale, Section 1031, etc.) is most advantageous for the prospective sale of business assets.

  • Form 4562, Form 4797, Form 8824, and Form 6252, line-by-line preparation.

  • Notice 2000-4, Calculation of depreciation for property acquired in a Section 1031 (like-kind) exchange.

  • Section 1031 - Advising taxpayers on how to structure a transaction to meet the requirements of Section 1031 exchange (Explaining the statutory requirements of a Section 1031 exchange is within scope).

  • Section 1250 depreciation recapture using the applicable percentage to figure ordinary income because of additional depreciation - calculation

  • Section 179 - Advising taxpayers on what method of depreciation (including advice on electing the amount of Section 179 deduction) is most advantageous.

Capital Gains & Losses

  • Note: CAS call sites will answer all non-complex capital gains questions. However, we will not do complex calculations for the taxpayer such as calculating actual basis in complex situations.

  • Mark to Market transactions

  • Day trading

  • Stock Options (hedging transactions; notional principle contracts; puts, calls, and straddles; statutory/non-statutory employee stock options)

  • Egg Donors (capital gain or self-employment?)

  • Section 1031 Like-Kind Exchange
Miscellaneous

  • Form 23, Application for Enrollment to Practice Before the Internal Revenue Service

  • Form 4678A, Election to Be Treated as an Interest Charge DISC

  • Form 1128, Change of Accounting Periods

  • Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC

  • Form 5300, Application for Determination for Employee Benefit Plan

  • Form 5300, Schedule Q Nondiscrimination Requirements

  • Form 5500, Annual Return/Report of Employee Benefit Plan (including all 5500 series returns and schedules)

  • Form 637, Application for Registration (For Certain Excise Tax Activities)

  • Form 730, Tax on Wagering

  • Form 6251, Alternative Minimum Tax

  • Form 8271, Investor Reporting of Tax Shelter Registration Number

  • Form 8848, Consent to Extend the Time To Assess the Branch Profits Tax Under Regulations Sections 1.884 - 2T(a) and (c)

  • Legal Assessments


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