Customer Account Services - Part 21

IRM 21.1.1 Accounts Management & Compliance Services Overview - Provided Clarification in Communication Skills and Form 8938, FACTA Out of Scope
This guidance is now incorporated into IRM 21.1.1. This link will be removed on 1/30/2013.

IRM 21.1.3 Operational Guidelines Overview on Taxpayer Authentication Probe/Filing Status
This guidance is now incorporated into IRM 21.1.3. This link will be removed on 1/29/2013.

IRM 21.2.1 – Systems for eAuthentication/eTranscripts
An interim procedural update, effective 08/15/2012, was issued to revise IRM 21.2.1 regarding eAuthentication/eTranscripts.

IRM 21.2.1 – Systems regarding Free File Fillable Forms and eAuthentication
An IRM procedural update, effective 10/15/2012, was issued to revise IRM 21.2.1 regarding Free File Fillable Forms and eAuthentication.

IRM 21.2.3 – Requesting Transcripts - Procedure for Mailing to the Address of Record
This guidance is now incorporated into IRM 21.2.3. This link will be removed on 2/01/2013.

IRM 21.2.3.4.1.4 – Tax Return Transcript - Balance Due Returns not Posting Until Cycle 20
This guidance is now incorporated into IRM 21.2.3. This link will be removed on 2/01/2013.

IRM 21.2.3.4.1.4 – Tax Return Transcript for Transcript Procedures
This guidance is now incorporated into IRM 21.2.3. This link will be removed on 2/01/2013.

IRM 21.2.3.4.1.11 – Procedural Change for Providing Internal Transcripts
This guidance is now incorporated into IRM 21.2.3. This link will be removed on 2/01/2013.

IRM 21.3.4 Field Assistance Added Do Not Stock List to Forms and Publications
An interim procedural update effective 11/27/2012 was issued to revise IRM 21.3.4 to include Updated Forms and Publications to include Do Not Stock list.

IRM 21.3.4 - Field Assistance - Balance Due Accounts
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2013.

IRM 21.3.4 – Field Assistance for Facilitated Self Assistance
This guidance is now incorporated into IRM 21.3.4. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2012.

IRM 21.3.4 - Field Assistance, Receipt of Tax Returns
This guidance is now incorporated into IRM 21.3.4. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2012.

IRM 21.3.4 – Field Assistance on Return Preparation Assistance
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2013.

IRM 21.3.4 – Field Assistance for Receipt of Tax Returns
This guidance is now incorporated into IRM 21.3.4. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2012.

IRM 21.3.4 – Field Assistance – Remittance Strategy for Paper Check Conversion (RS-PCC)
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2013.

IRM 21.3.4 – Field Assistance TAC Employees Responsibilities for Form 2290
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2013.

IRM 21.3.4 – Telephone Requirements for RRA 1998 (Restructuring and Reform Act of 1998) Section 3709
This guidance is now incorporated into IRM 21.3.4. Following the link above will take you to the IRM Section leading to IRM 21.3.4. This link will be removed on 1/30/2012.

IRM 21.3.7 - Processing Third Party Authorizations - CAF - IRM Changes to Provide Clarification Regarding Form 2848 and Form 8821 Revisions
This guidance is now incorporated into IRM 21.3.7. This link will be removed on 2/02/2013.

IRM 21.3.7 – Processing Third Party Authorizations onto the Centralized Authorization File (CAF) Updates for Procedures Clarification
An IRM procedural update effective 10/09/2012 was issued to revise IRM 21.3.7 regarding command code research and revoke/withdraw requests and information.

IRM 21.3.8 – Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations
An interim procedural update effective 11/16/2012 was issued to revise IRM 21.3.8 regarding Various Updates.

IRM 21.3.8 – Tax Exempt/Government Entities (TEGE) Customer Account Services (CAS) Telephone Operations for Various Changes Regarding TEGE Telephone Operations
An IRM procedural update effective 10/03/2012 was issued to revise IRM 21.3.8 regarding various changes regarding TEGE telephone operations.

IRM 21.3.8.5.1.3.2 - Updated Information on Responding to calls on Pending Applications
This guidance is now incorporated into IRM 21.3.8. This link will be removed on 2/29/2013.

IRM 21.3.10 – Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR)
An interim procedural update effective 11/08/2012 was issued to revise IRM 21.3.10 regarding Revised Procedures for Internal Transcripts & EIN.

IRM 21.3.10 Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR) for Form 2848 Revised October 2011
This guidance is now incorporated into IRM 21.310. This link will be removed on 2/02/2013.

IRM 21.3.10.3.4 Practitioner Priority Service (PPS) and Electronic Account Resolution (EAR) Transcript Requests
This guidance is now incorporated into IRM 21.310. This link will be removed on 3/03/2013.

IRM 21.3.12 – Accounts Management Balance Due Telephone Contacts for Fresh Start - Penalty Relief Initiative – IMF - Tax Year 2011 Only
This guidance is now incorporated into the IRM 21.3.12. Following the link above will take you to the IRM Section leading to IRM 21.3.12. This link will be removed on 1/30/2012.

IRM 21.3.12 – Accounts Management Balance Due Telephone Contacts for Addition of Mailing Addresses
This guidance is now incorporated into the IRM 21.3.12. Following the link above will take you to the IRM Section leading to IRM 21.3.12. This link will be removed on 1/30/2012.

IRM 21.3.12 – Accounts Management Balance Due Telephone Contacts for Fresh Start Phase II Initiative
This guidance is now incorporated into the IRM 21.3.12. Following the link above will take you to the IRM Section leading to IRM 21.3.12. This link will be removed on 1/30/2012.

IRM 21.6.4 – Tax Computation/Tax Period Changes Updates to Schedule U, Tax Period changes and FTHBC
An interim procedural update effective 05/21/2012 was issued to revise IRM 21.6.4 regarding updates to Schedule U, tax period changes and FTHBC.

IRM 21.7.4 – Income Taxes/Information Returns Update Form 1065X Procedures
An interim procedural update effective 02/29/2012 was issued to revise IRM 21.7.4 regarding updates to Form 1065X Procedures.

IRM 21.7.4 Income Taxes/Information Returns for Form 5884, WOTC, Returning Heroes and Wounded Veterans and Repeal 3% Withholding Government Entities
This guidance is now incorporated into IRM 21.7.4. This link will be removed on 1/31/2013.

Customer Account Services - Part 21 (continued)
Customer technical and account inquiries received via telephone, email, other written correspondence and walk-in service.

All Published Guidance - Customer Account Services - IRM Part 21
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.