Part 21. Customer Account Services
Table of Contents
21.1 Accounts Management and Compliance Services Operations- 21.1.1 Accounts Management and Compliance Services Overview
- 21.1.2 Reference Materials Overview
- 21.1.3 Operational Guidelines Overview
- 21.1.7 Campus Support
- 21.3.1 Taxpayer Contacts Resulting From Notice Issuance
- 21.3.3 Incoming and Outgoing Correspondence/Letters
- 21.3.4 Field Assistance
- 21.3.5 Taxpayer Inquiry Referrals Form 4442
- 21.3.6 Forms and Information Requests
- 21.3.7 Processing Third-Party Authorizations onto the Centralized Authorization File (CAF)
- 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations
- 21.3.9 Processing Reporting Agents File Authorizations
- 21.3.10 Practitioner Priority Service (PPS)
- 21.3.11 Information Returns Reporting Procedures
- 21.4.1 Refund Research
- 21.4.2 Refund Trace and Limited Payability
- 21.4.3 Returned Refunds/Releases
- 21.4.4 Manual Refunds
- 21.4.5 Erroneous Refunds
- 21.4.6 Refund Offset
- 21.5.1 General Adjustments
- 21.5.2 Adjustment Guidelines
- 21.5.3 General Claims Procedures
- 21.5.4 General Math Error Procedures
- 21.5.5 Unpostables
- 21.5.6 Freeze Codes
- 21.5.7 Payment Tracers
- 21.5.8 Credit Transfers
- 21.5.9 Carrybacks
- 21.5.10 Examination Issues
- 21.5.11 Employee Plan Accounts
- 21.5.13 IRC 965 Transition Tax Procedures - Accounts Management
- 21.6.1 Filing Status and Exemption/Dependent Adjustments
- 21.6.2 Adjusting TIN-Related Problems
- 21.6.3 Credits
- 21.6.4 Tax Computation / Accounting Period Changes
- 21.6.5 Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)
- 21.6.6 Specific Claims and Other Issues
- 21.6.7 Adjusting Individual Tax Accounts
- 21.6.8 Split Spousal Assessments
- 21.7.1 BMF/NMF Miscellaneous Information
- 21.7.2 Employment and Railroad Tax Returns
- 21.7.3 Unemployment Taxes
- 21.7.4 Income Taxes/Information Returns
- 21.7.7 Exempt Organizations and Tax Exempt Bonds
- 21.7.9 BMF Duplicate Filing Conditions
- 21.7.10 No-Merge Cases
- 21.7.11 Additional Computer Paragraph Notices and Transcripts
- 21.7.12 Non-Master File (NMF) Adjustments
- 21.7.13 Assigning Employer Identification Numbers (EINs)
- 21.8.1 IMF International Adjustments
- 21.8.2 BMF International Adjustments
- 21.8.4 United States Certification for Reduced Tax Rates in Tax Treaty Countries
- 21.8.5 Miscellaneous Foreign Investment in Real Property Tax Act (FIRPTA) Related Issues
- 21.8.6 Exemptions from US Withholding (Form 8233)
- 21.8.7 Form-Related Communication