Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls, process claims, and other internal adjustment requests. Telephone inquiries and account corrections should be resolved while the customer is on the telephone when possible. If necessary to prepare a referral, sites must ensure that referrals are limited to requirements outlined in IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

Refer to IRM 1.2.1.13, Policy Statements for Customer Account Services Activities.

The authorities for this IRM include:

The Taxpayer Services Commissioner oversees all policy related to this IRM, which is published on an annual basis.

The Accounts Management Director oversees the instructions to the employees contained in the IRM content.

Accounts Management Policy and Program Management (PPM) (IMF) Individual Adjustments (IA) Tax Analyst(s) oversees the content in this IRM and acts as a point of contact for all Accounts Management sites.

Managers and leads ensure compliance with the guidance and procedures in this IRM for Form 4442 referrals are reviewed and resolved timely.

Employees prepare Form 4442 referral requests following procedures in this IRM.

Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory, and aged listings, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, from the Control-D/Web Access server, which has a login program control.

Program Effectiveness: Program Effectiveness is measured and controlled through:

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

For a comprehensive listing of the IRS acronyms, refer to the Acronym Database.

Some of the acronyms used in this IRM are:

Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights, on IRS.gov.

An inquiry resolved on-line or by the end of your tour of duty (TOD) is not a referral.

A fax from a taxpayer or any written correspondence, whether it is an initial inquiry or related to an existing case, is not a referral.

Providing the taxpayer with a telephone number or directing them to a Taxpayer Assistance Center (TAC) is not a written referral (as defined in this IRM section).

An informant call is not considered a referral.

If a taxpayer indicates they have information concerning an Abusive Tax Shelter, provide the taxpayer with the number of the Abusive Tax Shelter Hotline, 1-866-775-7474.

Prepare a referral in the following circumstances:

If the open control is for a CII case, you have access to CII and the taxpayer provides additional information to assist in resolution of the case or the timeframe for working the case has passed, do not initiate a referral. Add the information to the CII case as a Case Note. Refer to IRM 21.5.1.5, Correspondence Imaging Inventory (CII) Procedures, for more information.

See IRM 21.5.2.3(5), Adjustment Guidelines - Research, for additional information about open controls.

All referrals are prepared in Account Management Services (AMS) if you have AMS access, and the question is an account inquiry.

A complete Form 4442/e−4442 Inquiry Referral, must have the following entries:

Include in Part III, Section B, Taxpayer Inquiry/Proposed Resolution, the IRM reference directing the referral, the reason you are making the referral, a complete description of the taxpayer’s issue, and the time frame provided to the taxpayer. When a subject specific controlling IRM for the referral is not located and referring to an open control on a non-CII case, include the IDRS number of the employee assigned the open control.

Always include your full name in box 1 and your employee identification number (or your IDRS number) in block 2 on a paper referral. When the required information is automatically generated by AMS, it is not necessary to reinput the information in the required field.

Form 4442, Inquiry Referral, requires review by the manager, referral coordinator, or designated lead.

The e-4442 application contains a drop-down menu for IRM required referrals. When you pick a referral type from this menu an IRM reference will automatically post to the Form 4442. Always verify the IRM reference on the referral is correct for the reason you are initiating the referral. When selecting "Other (write-in)" as the category for an IRM-Directed Referral, you must manually input the IRM reference on the form.

Refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for additional requirements if referring a case meeting TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

Transmit referrals electronically through the e-4442 application or faxed/hand carried to the referral point within four (4) days.

Never transmit/route a referral to a functional area unless directed by the IRM.

If you are unable to determine where an employee is located, refer to the IUUD:IDRS UNIT & USR DATABASE and Discovery Directory.

When faxing Form 4442, Inquiry Referral, you must use the fax number provided in the IRM if one is available. If a fax number is not available, refer to the fax number for the appropriate function shown on the Form 4442 Referral Fax Numbers on the SERP Who/Where page.

Most IMF IRM-directed 4442s created by Puerto Rico are referred to the Brookhaven Campus for resolution if the specific IRM directs the referral to be routed to the campus AM paper function within your directorate.

Routing of IMF Form 4442 referrals, involving BMF campuses and remote BMF sites:

Routing of BMF Form 4442 referrals, involving IMF campuses, when the IRM requiring the referral directs the referral be routed to the campus AM paper function within your directorate:

Follow the procedures in this section to make referrals to Taxpayer Assistance Centers (TAC), media contacts, other IRS functions, and government agencies.

The manager, referral coordinator, or designated employee must research the IRM reference noted in Part III, Section B, of the referral type and reason selected on the e-4442 application to determine if the referral is correct. All sites (including Taxpayer Assistance Centers (TAC)) must designate a referral coordinator.

Manager, designated employee, or referral coordinator:

Follow the table below to reject erroneous referrals to the originator.

Work the oldest case first when resolving referrals.

Select Next Case and the oldest referral you are profiled to work will automatically be assigned to you in A status.

Review the e-4442 Case Notes tab for new notes or actions.

Maintain referrals you are working in suspense until they are closed. Use the e-4442 Case Notes tab to leave notes each time you access the referral until the referral is resolved.

Address each issue and take the appropriate action (e.g., use the proper reference guides, IRM procedures, command codes).

Update Accounts Management Services (AMS) or Integrated Data Retrieval System (IDRS) with any actions taken. You must use the Resolution tab on the e-4442 to document actions taken prior to closing the referral.

Make every attempt to resolve the case within the time frame given to the taxpayer.