Employees in the Accounts Management (AM) organization provide guidance and assistance to tax professionals by phone and/or forwarding authority information to the appropriate functional area.

Refer to IRM 1.4.3.37, Authorities for more information.

IRM 1.1.13.9.4, Accounts Management and IRM 21.1.1, Accounts Management and Compliance Service Overview where additional information can be found. Accounts Management’s Policy and Procedures BMF Section has responsibility for information in this IRM. Information is published on a yearly basis.

The Director of Accounts Management is responsible for policy related to this IRM.

The Program Manager is responsible for ensuring this IRM is timely submitted to publishing each year.

Program Effectiveness: Practitioner Priority Service employees determine program effectiveness successfully using the IRM for guidance to perform disclosure and other necessary account actions.

Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Tax Exempt/Government Entities, Return Integrity Verification Operations (RIVO), and Electronic Products and Services Support.

For a comprehensive listing of PPS and all IRS acronyms, please refer to the Acronym Database.

PPS will assist tax practitioners, as defined in IRM 21.3.10.2(1), Practitioner Priority Service (PPS) Overview.

Circular 230 governs the practice of Attorneys, Certified Public Accountants, enrolled agents, and others before the IRS. This document also establishes the rules of engagement for all who represent taxpayers before the IRS. For more information, see Circular 230.

Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid PTIN before preparing returns.

An account inquiry is a contact relating to a taxpayer's tax account or entity information dealing with the processing of tax returns and corrections of subsequent errors. Account-related issues may or may not be on an open account. You could have account-related issues with no open modules, such as a request for an address change or missing schedules; even some balance due accounts are not currently open on IDRS. For more information regarding open/closed accounts see IRM 21.1.3.3.2, Oral Disclosure Content/Oral TIA (Paperless F8821). For more information regarding address changes, see IRM 3.13.2.4.3, Updating BMF Address or IRM 3.13.5.29 (6), Oral Statement/Telephone Contact Address Change Requirements for IMF accounts.

If a call is received via the PPS line and the caller is not a tax practitioner as defined in IRM 21.3.10.2(1), Practitioner Priority Service (PPS) Overview, inform the caller that you are unable to help and direct the caller to the appropriate toll-free number below or to one of the other resources available for customers. Hours of Operation: Monday – Friday, 7:00 a.m. – 7:00 p.m. local time, with the exception of Puerto Rico which is 8:00 a.m. - 8:00 p.m. local time (Alaska and Hawaii follow Pacific Time).
- IMF (800) 829–1040
- BMF (800) 829–4933

When responding to a caller that indicates a third-party authorization is on file, complete the appropriate research. Verify the tax practitioner has authorization for the tax form and period in question. See IRM 21.3.10.3, Authentication and Disclosure Guidelines, and the subsections that follow it for more information on third party authorization. See IRM 21.3.10.3.3, Non-Authorized Third Parties, when you are unable to verify authorization.

PPS provides a number of services to tax practitioners, for example:

The following subsections provide information on specific types of third-party authorizations.

A Preparer Tax Identification Number (PTIN) is a nine-digit number that begins with a "P" and the first digit is "0" .

A PTIN is required if the individual prepares or assists in preparing tax returns for compensation.

If the Circular 230 representative indicates Level H (Unenrolled Return Preparer) or Level I (Registered Tax Return Preparer) a PTIN is required. If a PTIN is provided, validate the preparer is eligible to represent the taxpayer by confirming that the practitioner has prepared and signed the return and the return is under Examination.

Practitioners may call requesting information needed to complete registering for a PTIN. After following established disclosure procedures, CSR’s will assist the practitioner in obtaining the information needed from their own tax account to complete the PTIN registration process. See IRM 21.1.3.3.1(13), Third Party Designee Authentication and IRM 21.1.3.2.3(7), Required Taxpayer Authentication, for more information.

Do not refuse to speak with a practitioner when you are unable to verify authorization.

The IRS can still accept information from non-authorized third parties.

Refer to the following:

If a Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or Form 8655, Reporting Agent Authorization, is not recorded on CAF and/or RAF, request the tax practitioner to fax the authorization form(s) while on the call.

Form 2848 may be used to authorize another third party to speak to a CSR if the box on 5a, Authorized Disclosure to Third Party, is checked. Accept the Form 8821 as valid and provide the requested tax information if the taxpayer signed the Form 2848 authorizing the representative to disclose to another third party. If the Form 2848 is not processed to the CAF database, the delegation authority is still valid if the Form 2848 is presented with the Form 8821. Accept these documents and provide the requested information if all the other essential elements are present, i.e., clear identification of the taxpayer, clear identification of the representative and appointee, and tax matters (see IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821. For more information, see IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, to determine if the caller/representative is an authorized third party.

As of March 2, 2012, the CAF Function will not process Form 2848 if the submitted form is older than the October 2011 revision. If the third party faxes a prior revision, inform the third party that the Form 2848 submitted cannot be loaded to the CAF database and to resubmit using the October 2011 or later revision. However, you can provide assistance as long as all required essential elements are present on the Form 2848. You must follow the required authentication probes as outlined in IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication.

Review all original unprocessed paper or faxed copies of the Form 2848 or Form 8821. Fax the authorization to the CAF Unit at 855-214-7522 as soon as possible, no later than 24 hours after receipt of the form. This includes Form 2848 or Form 8821 where Box 4 Specific Use is checked in which transcripts are being requested. Notate across the top of the form and AMS with “PPS transcript request” as long as all the essential elements are met.

Send any Form 2848 or Form 8821 that is received in PPS to the CAF Unit at 855-214-7522 for processing as soon as possible, but no later than 24 hours if this is the first submission. Telephone and walk-in assistors will forward all unprocessed forms to the CAF function.

As of January 25, 2021, the CAF function implemented a new system that allows authorizations to be submitted on-line via the Taxpayer Digital Communications Platform. If a third party faxes an authorization with an electronically signed Form 2848 or Form 8821, advise the third party we cannot accept electronically signed authorizations via Fax or Mail. The third party can submit Form 2848 or Form 8821 on the TDC Platform which is located at https://www.irs.gov/tax-professionals. Provide this web address to the third party and guide them to follow the instructions on how to setup this method of submission. For more information on TDC, refer to IRM 21.3.7.1.4, Taxpayer Digital Communication (TDC) CAF Overview For third party verification purposes, when accepting faxed Form 8821 or Form 2848, the POA/TIA must have a wet signature. Unprocessed authorization that was submitted through TDC with an electronic signature is not acceptable during phone verification.

Only certain file types can be uploaded to the TDC system and there is a limitation on the file size. Acceptable File Types and file size limits;

The taxpayer may provide verbal consent to disclose tax information to a tax practitioner in resolving federal tax-related matters.

Record the details of the oral disclosure consent (ODC) on IDRS (TXMOD) and/or AMS (Account Management Services) if the taxpayer requests ongoing dialog with the practitioner so that the ODC data is available for any subsequent calls on the same issue.

For more information on ODC documentation, see IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless Form 8821).

See below for information about various authorizations:

Tax practitioners must limit their inquiries to account-related issues. Explain that technical (tax law) questions are not answered on the PPS line; however, you may provide general procedural guidance and time frame information. See IRM 21.3.10.2, Practitioner Priority Service (PPS) Overview, and IRM 21.1.1.3, Customer Service Representatives (CSR) Duties.

The procedures and authorities for PPS calls are the same as for all other toll-free calls unless otherwise addressed in this IRM.

Follow the steps below when answering a PPS telephone call:

Send notification to the tax practitioner when a case is sent outside PPS for all types of inquiries, except when a "hold" is on an account. In this case, the area to which the case is sent will respond to the practitioner.

If the practitioner is seeking an adjustment and all of the required account information is provided by the practitioner during the call and the practitioner is authorized, then:

For balance due account inquiries, first determine if the account is in Collection status 22 (ACS) or status 26 (RO). See the table below:

For inquiries concerning "holds" on accounts, provide an immediate verbal response by following the procedures in IRM 21.5.2.4.8, Notice Suppression.

If the tax practitioner inquiry involves a payment tracer, see the table below:

For inquiries about a Form W-2 or Form 94X balance due, see the table below:

For tax law inquiries, see IRM 21.1.1.3, Customer Service Representatives (CSR) Duties, for new tax law procedures.

For all other types of PPS inquiries, follow standard CSR procedures, unless otherwise instructed REMINDER: For Taxpayer Protection Program (TPP) cases, if it is an open TPP case and not resolved, refer to IRM 25.25.6.6, Non-Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers. No transcript can be provided until the case has been resolved.

For further guidance regarding a specific issue that is not currently mentioned in IRM 21.3.10.3.1.4, Third Party Designee, or IRM 21.3.10.3.4, Obtaining Faxed Authorization, see IRM 21.3.7.8.12, Specific Use Authorizations.

Beginning April 8, 2024, tax professionals calling the Practitioner Priority Service (PPS) line to request TDS transcripts be deposited into their Secure Object Repository (SOR) will need to pass SOR mailbox authentication. See IRM 21.2.3.5.3 Selecting a Delivery Method and 21.3.10.4.4.1, Transcript SADI Authentication for SOR deposit.

There are two types of transcripts, external and internal:

There are several resources available for customers to obtain transcripts:

Transcripts designed for internal use require sanitization prior to providing them to a tax practitioner to ensure that inappropriate disclosures are not made. Electronically-sanitized transcripts must be provided in lieu of transcripts requiring manual sanitizing unless there is not one to meet the taxpayer's needs or the caller requests a specific type of transcript. If the caller requests more than one type of transcript, honor the caller’s request. Follow instructions on the Quick Command Code Tool to sanitize the documents. You must review the internal transcript manually to avoid disclosing confidential taxpayer information. A cover letter is not required when using Enterprise Electronic Fax (EEFAX) for transcript requests since EEFAX automatically provides the cover sheet. See IRM 21.2.3.6, Sanitizing IDRS Transcripts, for additional details.

You must review all transcripts thoroughly, including CC MFTRA and CC TXMOD. Managerial approval is not required. However, if you have any concerns, see your lead or manager prior to providing the transcripts to a tax practitioner.

If the caller requests a specific type of transcript (e.g., CC TXMODA, MFTRA, or ENMOD), provide the sanitized transcript.

Transcripts that are not electronically sanitized must be manually sanitized and photocopied prior to being released to a caller. Mail the photocopy and destroy the original as classified waste. You must delete any related data that is on the transaction code lines or that may be on the lines following the transactions. For additional guidance, see IRM 21.1.3.9, Mailing and Faxing Tax Account Information, and IRM 21.2.3.6, Sanitizing IDRS Transcripts.

You must provide all pages of the transcript, even if the page is blank. This is to ensure that the caller understands that all the requested information has been provided.

Requests for internal use transcripts are processed according to guidelines provided in IRM 21.2.3.5.3.3, Internal IDRS Transcripts for All Callers.

If the caller does not request a specific type of transcript, probe to determine the needs of the caller and the use for the transcript. See IRM 21.2.3.5.2, Selecting the Type of Transcript, for additional information. If possible, provide any external use transcript that meets the caller's needs. If the information needed is found only on internal use transcript types, provide the transcript only after it has been properly sanitized.

If an external user is registered with e-services but does not have access to Transcript Delivery System (TDS), the PPS assistor may order the transcripts and have them delivered to the external user's Secure Object Repository (SOR). See IRM 21.2.3.5, Fulfilling Transcript Requests, for additional information, including alternate delivery methods if you cannot send the transcript to the caller’s SOR.

External customers not registered with e-services may not have transcripts delivered to a SOR. Advise the caller of the benefits to registering with e-services to obtain transcripts through the SOR. For more information and how to register for this self-help tool, refer the practitioner to the e-Services page at https://www.irs.gov/e-services.

Provide the transcript only to authorized third parties. Refer to IRM 21.2.3.5, Fulfilling Transcript Requests, for information on full authority. For cases assigned to Examination (Exam) or a revenue officer or revenue agent, provide transcripts to authorized tax practitioners regardless of the current account status.

If an account is assigned to ACS and the caller requests a payoff amount (verbally or in the form of a payoff calculator) do not provide. The caller must contact ACS for this information.

If the sole purpose of a call is to obtain the assessment statute expiration date (ASED) or collection statute expiration (CSED) date information only and the caller is not requesting any other account-related information, provide the ASED/CSED. However, if the caller requests the ASED/CSED information in writing, send Letter 1692C, Tax Account Information to Taxpayer, using the open paragraph to provide the current ASED/CSED information. Advise the caller that the ASED/CSED is subject to change should there be any changes to the account.

For Identity Theft cases, see IRM 21.2.3.5.8, Transcripts and Identity Theft.

If the caller specifically requests an unsanitized transcript, or, if after receipt, calls back and wants to know what was blacked out from the transcript that was sent, advise the caller that information can be requested only through the Freedom of Information Act (FOIA). All FOIA requests must be filed with the Scanning Operation Office in Georgia; see IRM 21.1.3.17.1, Freedom of Information Act.

If Transcript Delivery System (TDS) is not available, see IRM 21.2.3.5.9.2(12), IMF Transcript Ordering for IMF account and IRM 21.2.3.5.9.1(11), BMF Transcript Ordering for BMF account resolution.

For other tax practitioner transcript requests , provide the transcript using normal procedures, i.e., TDS or letter. When using TDS, advise the tax practitioner the transcript will be mailed to the address entered in the recipient field, which can take five to ten calendar days. See the table below:

Effective January 1, 2015, IRS no longer provides transcript requests via Application 185, PPS Transcript Line.

The table below lists commonly accessed topics and corresponding links or locations:

In rare cases, a PPS employee may suspect that a practitioner has violated standards of practice in the practitioner's use of PPS.

These cases may include situations in which practitioners:

Consult a PPS manager before reporting the case to OPR.