EPSS has two operations providing support to customers.

EPSS supports the following electronic products and services:

Users of IRS electronic products include, but are not limited to, the following:

The e-help Support System (EHSS) offers a holistic view of a customer's contact history with the EPSS Help Desks. Each contact with the customer is documented in EHSS as an Interaction/Incident. An Interaction/Incident is the electronic version of a customer's contact. If the Interaction/Incident is still open and the customer is providing/requesting more information on the same issue, document and update the activities section of the Interaction/Incident.

Assistors create Interactions/Incidents to record the customer information, problem details, and resolution of the issue. EHSS interacts with the External Services Authorization Management (ESAM). ESAM has information about e-Services users. See IRM 3.42.7.5, Introduction to the e-help Support System (EHSS) for further information on e-Services and e-file Providers.

EPSS is guided by the following legal and regulatory authorities:

The Director of EPSS supports customer-valued e-solutions for Service-wide electronic products and services.

The e-help Operations Chief offers technical help to the users of IRS electronic products and services: such as Electronic Return Originators (EROs), Software Developers, Transmitters, etc.

The TSO Chief serves as a focal point for electronic processing of Form 1099, Form 1098, Form 5498, Form 1042-S and all other Information Returns.

The Operations Support (OS) Chief offers program management oversight to make sure the effectiveness of all programs under the jurisdiction of the EPSS director.

The chart lists Electronic Products and their definitions:

See Exhibit 3.42.7-4, Abbreviations for a list of commonly used acronyms and abbreviations.

Resources available to help assistors in the performance of their duties include training, publications, Internal Revenue Manuals, EPSS communications and EPSS Servicewide Electronic Research Program (SERP) Portal. Assistors must report their time under the right Organization, Function, and Program (OFP) codes for tracking purposes. See Exhibit 3.42.7-1, Organization, Function and Program (OFP) Codes (Phones and email), and Exhibit 3.42.7-2, E-help Organization, Function and Program (OFP) Codes (Paper), for programs to use when working telephones, email, and paper. For a complete list of TSO OFP codes, see the TSO OFP Code Desk Guide located on the EPSS SERP Portal https://serp.enterprise.irs.gov/databases/portals.dr/epss/irb.dr/epss_irb_toc.htm.

The following publications and IRMs are updated periodically and are used to resolve issues related to the various product lines serviced by EPSS assistors:

The IRM serves as the single, official source of IRS "instructions to staff" relating to the administration and operation of the IRS.

The SERP Portal is designed to give all IRS employees intranet access to IRMs and other reference materials, and to retrieve frequently-referenced documents required to perform their jobs. Use the IRMs posted on SERP for the most up-to-date procedures.

Core hours of operation for EPSS:

The escalation path for help is as follows:

The Office of Disclosure administers the provisions of IRC 6103, "Confidentiality and disclosure of tax returns and return information." All IRS employees make sure taxpayer confidentiality is protected and tax records are properly safeguarded and disclosed only as provided by law.

EPSS assistors must take measures to prevent the unauthorized disclosure of prohibited information. When giving information, verify the customer is authorized to receive it. Disclose only what is necessary when giving information to third parties. Confirm the identity of the person you are speaking with on the telephone. Follow e-help Desk and Technical Services Operation authentication and authorization procedures.

Answering machines and voicemail are often used when communicating with taxpayers, tax preparers, representatives, and other IRS employees. These systems aren’t secure and may not be used to transmit sensitive information, including tax information, except under the provisions of IRC 6103. Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

Disclosure has developed rules to deal with disclosures of Sensitive But Unclassified (SBU) information (e.g., information protected by IRC 6103 or the Privacy Act) when using cell phones or other cordless devices. Refer to IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

Faxing of tax information to other IRS offices is permitted consistent with existing internal rules. See IRM 10.5.1.6.9.4, Faxing and IRM 10.8.1.4.18.6.2.2, Facsimile and Facsimile Devices, for guidance in faxing information to taxpayers and their authorized representatives.

Employees may not use email to transmit SBU data unless they use the IRS Secure Messaging system. SBU data may not be sent outside of IRS, including to other government agencies, taxpayers or their representatives. See IRM 10.5.1.6.8, Email and Other Electronic Communications, for general rules for email and Secure Messaging.

Answers to other questions on Disclosure, the Freedom of Information Act (FOIA), and the Privacy Act, may be found in IRM 11.3.1, Introduction to Disclosure.

Employees must report an inadvertent unauthorized disclosure of SBU data, including Personally Identifiable Information (PII) and tax information. The following must be reported immediately upon discovery if unauthorized disclosure occurs:

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. TAS helps taxpayers who are experiencing economic harm, who are seeking help resolving tax problems that the IRS hasn’t resolved through normal channels, or who believe an IRS system or procedure isn't working as it should be.

In general, EPSS doesn’t answer account-specific questions (i.e., calls received about individual tax accounts). Refer taxpayers to TAS (See IRM 13, Taxpayer Advocate Service) when the contact meets TAS Criteria in IRM 13.1.7.3, Taxpayer Advocate Service (TAS) Case Criteria, and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. Same day cases include cases you can resolve in 24 hours, as well as cases in which you’ve taken steps within 24 hours to begin resolving the taxpayer's issue. Don't refer same day cases to TAS unless the taxpayer asked to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and send to TAS following your local procedures. See IRM 13.1.7.3, TAS Case Criteria, for more information. Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), can be found at https://www.irs.gov/pub/irs-pdf/f911.pdf.

If a taxpayer specifically requests TAS help and it meets TAS criteria listed below:

Form 911 must be reviewed and approved by a manager or lead before submission to TAS. Submit this request to the Taxpayer Advocate office located in the city or state where the customer resides. That information can also be found on the IRS.gov website at http://www.irs.gov/uac/Contact-a-Local-Taxpayer-Advocate.

There’s a Service Level Agreement (SLA) between TAS and the Commissioner, Taxpayer Services (TS) Division, as well as SLAs between TAS and the other Operating Divisions. These agreements outline the procedures and responsibilities for the processing of TAS casework when the authority to complete the case transactions rests outside of TAS. The TS SLA is available at: Service Level Agreements (sharepoint.com).

TAS emphasizes the polite and respectful treatment of taxpayers and practitioners by IRS employees. See IRM 3.42.7.14.2, Telephone Etiquette.

Congressional inquiries are referred to TAS.

Wage & Investment, Industry Stakeholder Engagement & Strategy Branch manages the Free File Program. Free File is the result of a public-private partnership agreement between the IRS and the Free File Alliance, LLC. The Free File Alliance is a group of tax software companies providing free online tax preparation and electronic filing services to qualifying taxpayers.

Electronic Products Services and Support (EPSS) offers back-up aid for resolving Free File Fillable Forms (FFFF) escalations. EPSS help only applies to taxpayers who contact the IRS.gov website help desk. The e-help Desk phone line is reserved for helping tax preparers and Electronic Return Originators. IRS Customer Service Representatives mustn’t refer taxpayers to the e-help Desk for Free File Fillable Forms issues. Refer to IRM 21.2.1.54, IRS Free File Overview: The Free Way to Prepare and e-file Federal Taxes, for program-related information.

The Incident Management (IM) Office (previously known as the ITIM Office) within Privacy, Governmental Liaison and Disclosure (PGLD) manages agency program requirements for ensuring Servicewide implementation of federal directives to protect taxpayers and government employees. IM ensures IRS incidents involving the loss or theft of an IRS asset, or the loss, theft, or disclosure of SBU data, including PII and tax information, are investigated, analyzed, and resolved. IM works with other business units to offer tools and resources necessary to protect sensitive taxpayer and employee data from identity theft and from disclosure due to loss or unauthorized access. Visit Disclosure and Privacy Knowledge Base for more information at Disclosure and Privacy Knowledge Base - Home (sharepoint.com).

PGLD/Incident Management is supported by Taxpayer Services (TS) Accounts Management (AM).

If you receive a call from a taxpayer who has received a suspicious, bogus, or phishing email that claims to be from the IRS, tell the taxpayer to send ("Forward" ) the email to the electronic mailbox: phishing@irs.gov. The IRS doesn’t start contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. See IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes, for more guidance.

If a taxpayer has previously been in contact with the IRS and hasn’t achieved a resolution, refer them to the IRS Identity Protection Specialized Unit at 800-908-4490.

To keep the accuracy of EPSS IRMs, send corrections and change requests (not questions) to the right IRM author via the SERP Feedback Application (Database).

The SERP Staff will send SERP Feedback to the right author for consideration of the requested IRM procedural change. The following IRMs used in EPSS are:

Before submitting feedback, re-examine the requested change(s) and cite supporting documentation. Be specific. Avoid the use of general terms such as revise procedures. Submit only one issue/topic on the SERP Feedback.

Complete all required fields. The Identification field MUST be completed or the feedback won’t be forwarded. Use the Submitter Guide on the SERP Website: http://serp.enterprise.irs.gov/Feedback_Instructions/submitter-guide/overview.html.

The employee's manager receives an email confirming the submission of an issue and when a response is posted to SERP.

All changes are considered, but may not be accepted. Accepted changes are usually published on SERP as IRM Procedural Updates (IPUs). IPUs are announced on the EPSS SERP Portal, Alerts and Updates. Each IPU is assigned a number and identifies the Business Operating Division (BOD) and the intended audience.

You can view responses to SERP Feedback via the SERP Feedback Response by selecting IRM or topic.

Do NOT use the SERP Feedback Form to request changes to the following:

Leads, or other appointed personnel, must check SERP each day for pertinent IRM changes and alert all employees at their sites.

EPSS Communications are email messages that are sent to individuals, such as assistors, analysts, managers, etc., to communicate information across EPSS. The source of information is from operations within EPSS or the Business Analysts. The following types of information are included in EPSS Communications (the list isn't all inclusive):

To request an EPSS Communication, pertinent information must be sent to the appointed EPSS, Operations Support Analyst with a courtesy copy to the back-up analyst. For example, systems used for software testing or e-file production must be sent to the PM Analyst assigned to the program. E-Services analysts on the Products and Services Support (PSS) staff must address Employee User Portal (EUP) issues.

To keep quality and readability of communications, all originators, reviewers and approvers of EPSS Communications must follow the guidance in the EPSS Communication Request Job Aid located on the EPSS SERP Portal http://serp.enterprise.irs.gov/databases/portals.dr/epss/jobaids.dr/epss_jobaids_toc.htm.

EPSS Communications are distributed to EPSS employees only. A courtesy copy is sent to Centralized Quality Review System (CQRS) for review purposes, and SERP for posting to the EPSS SERP Portal. Posted EPSS communications stay on the EPSS SERP Portal for six months.

QuickAlerts are delivered by email to communicate with Tax Professionals using a subscription-based service. Tax Professionals receive immediate updates for e-file transmitters, authorized e-file providers and software developers throughout the year. QuickAlerts are open to any individual, including IRS employees. QuickAlerts subjects include processing delays, programming problems, and error reject code information.

To keep abreast on the information being given to software developers, transmitters, and authorized e-file providers, subscribe to QuickAlerts. Subscribe to QuickAlerts on irs.gov following the steps below:

After successfully logging in to EHSS, the Navigation Pane appears on the left-hand side. The following menu items are used by assistors:

Although Interactions/Incidents vary in complexity, the same basic process is used to create all Interactions/Incidents. The method for creating an Interaction is to use the "Open New Interaction" menu selection located under the "Service Desk."

The buttons across the top of the screen allow the user to go Back, Add to My Worklist, Escalate and Close the Interaction as well as Apply a Template.

The Interaction is divided into three interrelated sections, the Interaction Details, Solution, and Attachments.

The link to the EPSS Authentication/Authorization Job Aid is located on the Interaction page below Priority. Click the link to refer to the right job aid, which will display in a new window. Refer to IRM 3.42.7.15, Authentication and Authorization Guidelines, for more information.

A contact must be selected to create an Interaction.

You must search by EFIN, EIN, ETIN or TCC if known. If unknown, or customer doesn’t have one, enter one of the below options.

The search options listed for a contact in EHSS are:

If your first search is unsuccessful you must conduct a second search using criteria relevant to the call. These searches must be conducted as follows:

Whenever possible, assistors must create a registered case. If e-help Desk assistors are unable to locate customer information in the system, the case must be created using the Contact Name "e-Product User" . When addressing an International Compliance Management Module (ICMM), tax law issue or a general question where customer information isn't in FIRE, TSO assistors will create a case with the Contact Name "TSO" . See IRM 3.42.7.6.8, Description.

To select the Business Unit, click on fill field arrow and all Business Units will appear. Select the business unit that best identifies what area the customer is contacting us about.

The product type must be documented as part of an Interaction. Product Types are broad based categories that allow us to identify the overall reason for the inquiry. There are various products associated with different customers; not all customers use all products. The Business Units (Business, e-Services, eFS (MeF and ACA Mailboxes), EHELP Paper, Employment, Individual, IRS.gov Online Tools and Products (ONLTP), Modernized Information Returns, Secure Access Digital Identity (SADI), Taxpayer Digital Communication (TDC), Technical Services Operation, TSO Paper) in EHSS have distinct product types. Because we often receive inquiries that aren’t supported by the EPSS Operations, each business unit has an unsupported Product Type. Select the Product Type that best identifies the issue the customer is contacting us about.

Once the Product Type has been selected, the Problem Type must be identified. Problem types are directly related to the product that was selected in that you must first select a product before the system displays values from which to choose. Select the Problem Type that best identifies the issue that the customer is contacting us about.

Problem Types and their definitions are shown below:

TSO Problem Types are in the figure below:

The Source is the communication channel used by the person who originally reported the problem. A person may report a problem by the following sources:

Provider Groups are pools of personnel with something in common (i.e., assistors who support a certain product or assistors who work at a particular call site). Assistors only assign Interactions directly to Provider Groups and not individuals.

Click the fill field icon next to the field to select your Provider Group or view a listing of all Provider Groups that you are in.

The Priority typically classifies the Interaction according to its effect on the customer's ability to continue operations. A problem that stops mission-critical activities has a higher priority than a problem that has a work-a-round or that just inconveniences someone.

The Description is used to document the issue(s) a customer is reporting. Start the Description with a relevant phrase that identifies the customers issue(s) (e.g., R0000-902, previously rejected return, password reset, application status).

Properly documenting the Interaction provides an audit trail. Complete details in the Description field are essential when referring an Interaction to any Level 2. See IRM 3.42.7.17, EHSS Level 2.

If the customer is:

It isn't necessary to include contact information for taxpayers who contact us in error. In addition, contact information isn't required for customers who contact the e-help Desk or TSO requesting general information.

Don’t enter the SSN in the Description field.

Be concise, but thorough. Use the standard abbreviations when possible (e.g., Activation Code issue, e-file application processing time, R0000-902, FW2-505-01, F1040-512). Refer to Exhibit 3.42.7-4, Abbreviations.

Once the customer reporting the problem has been identified and the details about the problem recorded, a solution to the problem must be determined before the Interaction is closed. A set of predefined solutions for common problems is available to resolve the customer's problems quickly and efficiently.

Select Search Knowledge and enter keywords. A list of solutions will appear based on the information submitted in the Search Knowledge base field.

When searching Knowledge, assistors have the option of "Use Solution" or "Cancel" the solution. If you select a solution to review from the search results and it isn't relevant, select "Cancel" to remove the solution from consideration.

Assistors must review and select the solutions that resolve the customer's issue(s) while the customer is on the phone to make sure they give the customer all the pertinent information in the solution(s). Reviewing the solution(s) while the customer is on the phone ensures the customer receives a complete and correct response. All solutions referenced in answering the customer’s questions must be opened and listed in the Solution area under Knowledge Articles Accepted.

The Search Knowledge includes two fields that offer different ways of searching for potential solutions – Search and Advanced Search.

Advanced Search displays a separate page where you can identify a solution by completing the applicable fields.

This section is "Reserved" for future use.

At times you’ll receive inquiries about the same issue/problem and the Interaction will need to be elevated to another level.

Interactions can be related to Incidents for many reasons. The most common reason could be a system isn't working properly, causing many calls for the same issue/ problem.

When the above, or similar condition exists, an Interaction is escalated and related to a common problem (e.g., Whiteboard) creating a new Incident.

When customers contact us about a common problem, their Interactions can be related to the open Incident (if one exists). Whenever you try to escalate an Interaction the system will prompt you with potentially related Incidents. A message will appear stating the Interaction SD number has been associated with the Incident (IM Number).

Once an Interaction is related to an Incident, you can access the Incident from the Interaction (and vice versa) in the Related Records section of the case.

When the Incident is closed all related Interaction cases will close.

If you need to call your customer back you’ll be notified when the Incident is closed through an EPSS Communication. If you select the "Notify on Close By" button, you must include the customer’s email address in the ‘Email’ field. An email will automatically notify them when the issue is resolved, so no call back is required.

When a user (e.g., an assistor or analyst) decides that a knowledge article doesn’t exist to resolve the customer's issue, the user may recommend an existing solution be revised or a new solution be created. The assistor can submit a request by selecting Contribute Knowledge from the navigator pane in EHSS. Refer to the Contribute Knowledge Job Aid http://serp.enterprise.irs.gov/databases/portals.dr/epss/jobaids.dr/epss_jobaids_toc.htm located on the EPSS SERP Portal for more information. All EHSS solutions articles are reviewed by the Solutions analyst.

If an operational change requires a change to a solution article or a new solution, the Operations Chief or analyst must submit the change as soon as possible to make sure the changes are available when the change is implemented.

When the assistor submits a Contribute Knowledge Article, it must be routed to their manager or lead for review before it can go to the Solutions analyst for consideration.

The manager or lead can add comments to the Contribute Knowledge Article through the "Updates" section. If the Contribute Knowledge Article is returned to the assistor, the assistor must review the comments to decide if more action is needed.

The team lead/manager will review the proposed Contribute Knowledge Article. The team lead/manager review is the first step of the review process. This review must be completed within two weeks when possible and the request must be returned to the assistor or submitted to the Solutions analyst for consideration.

When the team lead/manager agrees that a new solution or update may be needed, the lead/manager will:

The Solutions analyst will:

The EPSS Program Analyst is the primary EPSS contact for solutions related to their program responsibilities. EPSS Program analysts share this responsibility with Business Owners that own the process or product policy. The EPSS Program analyst will consult with the Business Owner when a change requires more technical review, is contingent on an IRM update or will create a gap in processing. The EPSS Program Analyst/Business Owner will:

When all changes are made and the solution has been approved, the Solutions analyst will:

Solutions Certification activities occur throughout the year and are overseen by the EHSS Solutions analyst. Working with EPSS Program analysts, the Solutions analyst will review all “Active” solutions in the Knowledge Base. Upon request, the Solutions analyst will give copy of EHSS solution(s) to Business Owners/Policy Analysts. Each Business Owner and analyst will certify to the Solutions analyst that their solutions have been reviewed and updated, or reviewed and no updates were needed.

At the beginning of the fiscal year, the EPSS Program Analysts review all solutions supporting their programs. Business Owners may be contacted for necessary clarification or updates to the IRMs they own. EPSS Program Analysts must give feedback to the Solutions analyst. This review must be completed at least once a year. Each solution is reviewed in its entirety (including hyperlinks) for accuracy and necessary changes.

Throughout the year, EPSS Program Analysts review solutions as part of their regular program oversight to make sure solution content matches current processing procedures and IRM content. Any discrepancies must be resolved by the analyst or escalated to the Program Owner when identified.

The Solutions analyst and appointed EPSS Program analyst will review each solution at least once a year. All solutions are read and reviewed individually for correctness and any possible changes. Solutions that are no longer needed are retired. Attachments are added or updated. Changes and additions are made to the EHSS Knowledge Base.

The Solutions analyst will submit a Certification memorandum to the EPSS Director each year by August 31st. The memorandum will certify the completion of the Continual Certification of Solutions for the fiscal year, including all required certification activities.

When the complexity of the problem or the depth of research requires more information to be captured or other documentation to be referenced, use the "Activities Section" . The Activities section can be used to input documentation on an Escalated or Open Interaction/Incident. Recording pertinent information and attaching files to this section is often essential to working the Interaction/Incident.

Activities information allows research and communications to be tracked. If files are exchanged with the internal/external customer, the files need to be associated with the Interaction/Incident.

The input fields within the Activities section are:

Interaction/Incidents can be related to each other for many reasons. The Related Records section displays a list of all Interaction/Incidents that are related to the current case. You can select the Interaction or Incident number and it’ll bring up the details of the case for your review or update.

If you have new information on a related case, use the Activities Section to update and document any new or revised information.

If you receive information that resolves an escalated Interaction, close the Incident, which will also close all related Interactions.

This section allows you to attach a document to your Interaction/Incident. You may only add attachments that are 5 megabyte (mb) or less. No more than 10 mb worth of attachments can be added to a single Interaction/Incident.

The Status Field shows where the Interaction/Incident is in its life cycle. An Interaction status is updated automatically. An Incident Status case is closed by choosing the right status in the Status Field.

Although the actual Interaction/Incident Status value may vary, all Interaction/Incident status values will fall into one of the following categories:

Email is available within the solution section by selecting the "Send Email" Link. You can send an email within the system from the Send Email link in the Solution section.

Emails can also be sent to all users in a Provider Group.

The following must be completed:

As an Interaction/Incident moves through its normal workflow, a lead or manager may assign the case to an assistor.

Your Worklist will display under Miscellaneous Tab on the navigation pane. Click on the Worklist and your worklist items will appear.

The Worklist must be checked at the beginning of the shift and periodically throughout the day.

There’s a My Group's Worklist for cases not assigned to an individual. The lead or manager must check My Group's Worklist throughout the day and assign Interaction/Incidents to the individual Worklists. When assigned to an individual, the Interactions/Incidents cases will drop off of the My Group's Worklist.

A Worklist Assignment document for assistors has been created to help avoid misrouted email cases. The document identifies the Provider Group by program to make sure Interactions/Incidents are worked timely. The document, Interaction/Incident Worklist Assignments, is located on the EPSS Research Portal http://serp.enterprise.irs.gov/databases/portals.dr/epss/worklist.htm. This list may also be used in the case of business continuance (e.g., inclement weather) when telephone calls shouldn’t be transferred and Interactions/Incidents must be created.

Email is an available function within EHSS. The email function directs and tracks emails from arrival through response and includes intelligent routing and service-level management and reporting.

Incoming email is received primarily by the state taxing authorities, TSO customers, software developers, Circular 230 participants, e-file Monitoring Coordinators, e-services Level 2 Provider Groups, and FATCA’s (FFIs and NFFEs). Stakeholder Partnerships, Education and Communication (SPEC) also uses this function to send email inquiries on behalf of external customers. Outgoing email can be sent at any time. See IRM 3.42.7.16.2.1, System Downtime Procedures, for one example of when outgoing email should be used.

Email can only be reassigned to Provider Groups to which you are assigned. If you can't work the case, you must escalate the Interaction to the right Provider Group. If you don’t know where to route your case, contact your lead or manager for guidance.

The following guidelines govern the use of Email:

Email inquiries are also received from information return payers and transmitters.

Don’t respond to incoming SPAM, junk, or undeliverable emails. Close with no action using the right solution.

FATCA requires FFIs to report directly to the IRS certain information about financial accounts held by U.S. taxpayers. It also requires certain Non-Financial Foreign Entities (NFFE) to disclose U.S. taxpayers who hold a substantial ownership interest in the NFFE. To help with the FATCA reporting, the FATCA Online Registration System, International Data Exchange System (IDES) and International Compliance Management Module (ICMM) have been developed.

EPSS accepts phone calls and emails for system support related questions about the FATCA Online Registration System.

The FATCA Online Registration System support will generate calls/emails to the e-help Desk. The most common calls/emails received for system support are:

The Technical Services Operation (TSO) accepts phone calls and emails for technical support related to ICMM FATCA error notifications.

Due to the potential of Personal Identifiable Information (PII) being disclosed, assistors won’t use the Reply button using the original email sent.

To send an email response to a FATCA customer you must use the Send Email function, located in the Activities section.

Copy and paste the recipients’ email address in the To line of the email.

Use the FATCA email Template to respond to FATCA Online Registration System questions and use the FATCA Error Template to respond to error notifications. Complete the body of the email by copying the prepared response in the Solution, Use the "fill-in" as needed or type in a specific response to the problem. Always use "spell check."

Your name or first initial, last name (e.g., John Doe or J Doe), and badge number must be included in the email.

Select Email button on the toolbar to send the email.

When a customer replies to a closed email Interaction, the Interaction is updated and will appear in blue text in the Closed Interaction with Additional Email Response worklist.

The worklist can be found under the Interaction Queue by selecting Closed Interactions with Additional Email Response from the View drop-down field or from the Favorites and Dashboards.

Managers and Leads will check this worklist to decide if a response to the customer is needed.

To make this determination, scroll down to the Activities section of the Interaction, and click on the latest "Inbound Email" .

If no response is required, an update to the Activity Log is necessary to remove the Interaction from the Closed Interactions with Additional Email Response worklist.

If the Closed Interaction with Additional Email Response needs to be escalated to another Provider Group for more research:

When all assistors with the necessary skills are busy, calls queue until an assistor becomes available to answer the call. In an Enterprise Queue, calls queue in a central network location. The call is in queue for every agent group in the enterprise that can handle it.

Queuing calls at an enterprise level is a more efficient use of resources since it prevents calls from being stuck at one site, while there are resources available at another. Enterprise queuing reduces the impact of fluctuations at the sites caused by breaks, lunches, and the beginning and ending of shifts. Customers are less likely to hang up and retry because of lengthy queue times, so abandon rates are improved.

When an assistor becomes available, the call is routed based on priority. Priority is the order in which an agent group will answer a call when more than one call is in queue for that agent group. Priority is determined by the enterprise.

Some calls will continue to queue locally. Local queue means that only that site can handle the call. Local queue has the highest priority and a call is directed to the Next Available Agent/Assistor (NAA), at that site, before an enterprise queued call.

EPSS uses an Intelligent Contact Manager (ICM) platform. ICM is a dynamic call routing system capable of checking all EPSS sites within the enterprise. Specific thresholds and business rules are embedded in ICM, along with the same agent groups and skills that are in the Cisco Finesse Application Desktop - soft phone. Based on the established business rules and thresholds, ICM gathers real-time and historical data from the Cisco Finesse Application at each site at chosen intervals to determine assistor availability by product line. It then routes each call to the assistor who can handle that call.

The routing of calls is managed using the Cisco Finesse Application desktop; otherwise known as the soft phone. This system provides for call routing capabilities, including queuing, reporting, and toll-free service. For consistency across the EPSS sites, all assistors will use the same soft phone guidelines.

At the start of a shift:

Whenever possible, all work must be completed before a call is ended. If extra time is needed at the end of a call, use "Wrap-up" while finishing the work before taking another call. Then, select "Ready."

At the end of a shift, sign off of the soft phone.

The way calls are handled by EPSS employees makes a difference in the way the customer perceives the IRS. The way the call is handled either enhances or damages the reputation of the organization. It is vital that each call be managed pleasantly and efficiently.

Customers expect timely, correct and professional service. The tips below will help you to make a good telephone impression.

Employees may bring personal cell phones into the workplace, but they’re only to be used during breaks, lunchtime, or before or after an employee's official tour of duty. Employees won’t 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 includes incoming and outgoing phone media such as text messages and emails. All personal cell phones must be silenced to avoid distractions and disturbances during working hours.

The Restructuring and Reform Act of 1998, Section 3705, gives identification requirements for all IRS employees working tax related matters. All EPSS employees, must give (at least) the following information to each customer who joins the call:

Promptly greet the customer as outlined in paragraph (1) above. If no one is on the line, first try to make sure the customer can hear you, (i.e., ask if the customer can hear you, repeat name and badge number). If no response, disconnect the line and move to the next call.

The Smart Identification (SmartID) card is a standardized identification card for Federal employees and contractors. The ID card is required by Homeland Security as per Presidential Directive-12. The SmartID has a 10-digit number string called a Personal Identification (PID) Number that’s printed on the front of the card. Employees must use their 10-digit SmartID Badge Number (including no spaces or dashes, example, 10000XXXXX) when communicating with taxpayers.

Section 3706 of the IRS Restructuring and Reform Act of 1998 (RRA 98) authorizes the use of pseudonyms by IRS employees only if adequate justification for the use is given by the employee and its use is approved by the employee’s supervisor.

Section 3706 of RRA 98 is meant to eliminate the taxpayer perception that IRS employees avoid accountability for their actions through the use of pseudonyms, while still protecting an employee’s right to use pseudonyms in proper circumstances. Rather than being entitled to use a pseudonym, the employee must give "adequate justification" , which includes "protection of personal safety" , and the employee’s supervisor must approve use of the pseudonym before its use. Thus, requests to use pseudonyms that don’t give adequate justification may be denied. See IRM 10.5.7, Use of Pseudonyms by IRS Employees.

Probe the customer for an EFIN, ETIN, Short ID, contact name, etc., to start an efficient search. See IRM 3.42.7.6.1 Contacts for more information. If you determine the customer isn't in the EHSS database, you’ll need to create an e-Product User case.

An example of a greeting is shown below:

Employees who need to interact verbally with customers who have limited English proficiency (LEP) can use the secure Over-the-Phone Interpreter (OPI) Service, Lionbridge, during telephone contacts. OPI provides over-the-phone interpreter service in many languages, and is available 24/7.

To use this on-demand interpreter service, employees must secure a unique 9-digit PIN (personal identification number) from their manager. Managers will contact the telephone system analyst to secure the corresponding personal OPI Service PIN.

If you receive a call from an LEP customer, ask the customer if they need an interpreter. If they do, explain to the customer that you are going to try to contact an interpreter.

To contact the OPI service, take the following actions:

When the Interpreter answers:

To provide an efficient way for employees to submit feedback to OPI, they may use Form 14162, OPI Service Feedback. Submit one form per call using the submit form button in the form. Submitting this individual feedback form will give the vendor detailed information and apprise them of any issues. The feedback is sent directly to *TS M&P OPI email box.

With Cisco Finesse Application, calls aren’t transferred to a site; they’ll be transferred to an application. Similarly, Interaction/Incidents aren’t transferred to a site; they’re transferred to a Provider Group in EHSS.

Don’t transfer calls using an outside line.

Customers must be verbally referred to the proper IRS toll-free number by the assistor.

Although EPSS receives calls, at times outgoing calls must be made to resolve customer problems. Every effort must be made to contact the customer to successfully resolve the issue using the supplied telephone number. It is recommended that you use the following script when initiating or returning phone calls: Hello, my name is Mr. James Beagle of the IRS e-help Desk. My ID number is 00-12345678. May I speak with Mr. John Doe? Verify that the person to whom you are speaking is the right customer, and determine that the person is authorized to receive the information using the right disclosure guidelines. See IRM 3.42.7.15, Authentication and Authorization Guidelines.

Occasionally, assistors can’t reach the customer to obtain the required information.

If no answer is received, take the following steps:

If an answering machine picks up, make sure the greeting on the answering machine or voicemail refers to the customer being contacted or verify the number reached is the one the taxpayer gave for contact purposes, before leaving a message. Take the following steps:

If the customer responds after the Interaction/Incident is closed, a new Interaction must be created. If, the case number isn't available open a new Interaction.

If you need to place an outgoing international call, contact your manager to schedule a time to make the call. The manager will open a ticket with Telecom to arrange for the call to go through during a certain time frame.

Although most customers who contact EPSS are congenial, there’s the possibility that calls of a threatening nature may be received. If the customer is verbally abusive, whether a threat is made or not, the assistor isn't required to stay on the phone. Tell the customer you are terminating the call and then hang up. Use the right solution to document the call. For more information, see IRM 21.1.3.10, Safety and Security Overview.

If a customer makes a suicide threat over the telephone, follow the procedures in IRM 21.1.3.12, Suicide Threats.

Your work area should be kept safe and secure. For detailed information see IRM 21.1.3.10.1, Personal Safety.

If a customer makes a bomb threat over the telephone, follow the procedures in IRM 21.1.3.10.7, Bomb Threats.

Contact Recording is a system that records incoming toll-free telephone contacts for possible subsequent review. When a customer calls the EPSS toll-free number, the customer is notified in both English and Spanish that their call may be monitored or recorded for quality purposes.

Contact Recording is a tool that records incoming calls for required random review (performance and product). The system provides for screen-capture of 10 percent of all incoming calls. Screen-capture includes case work and any screens that appear on the assistor’s workstation during the completion of that call.

Employees can review the entire conversation and if screens are available, see their on-screen actions during the feedback sessions.

If the customer indicates that they don't wish to be recorded, the assistor can disable the recording by right clicking the “Agent Initiated Monitoring” icon and selecting “Stop Monitoring” in the taskbar. You won’t receive a confirmation message stating the recording has stopped. There’s no need to hit “Stop Monitoring” multiple times. There’s no need to select “Start Monitoring” because your next call will record automatically.

If the customer asks to record the call, tell the customer not to record the call. Tell the customer to request a copy of the call under the Freedom of Information Act (FOIA). All FOIA requests must be submitted in writing to:

EPSS Customer Satisfaction Survey is conducted on the telephone through an external automated survey system administered by an outside vendor. A random sampling of customers calling EPSS’ toll-free number is used to assess their satisfaction with the services they received.

Telephone Assistor Responsibilities

For customers agreeing to take the survey, the assistor will do the following:

The speed dial numbers are as follows:

If there are problems with transferring the call, the assistor will apologize to the customer and report the issue to their project lead. The lead will elevate all issues to the vendor for investigation.

Ensure the customer is entitled to receive requested information. The customer must pass authentication. Also, the customer must be authorized to receive the information requested.

Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to Governmental Liaison, Disclosure and Safeguards, and Disclosure and Privacy Knowledge Base.

Research the correct system to authenticate the customer. (e.g., ACA Application for TCC, AMC, or IDRS).

Assistors must use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that doesn't require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on SERP/EPSS Portal and linked within EHSS.

The required authentication probes for e-file are:

Before providing data from the taxpayer's transmitted return, be sure the EFIN above is in the transmitted return. Obtain the following information from the ERO/ISP/Transmitter:

If the customer is unable to match one of the items from the transmitted return (other than the taxpayer's name and the taxpayer's TIN - these must always match except when the note below applies), you must ask the customer to verify two more items from the transmitted return (i.e., AGI, Earned Income Tax (EIC) amount, number of W-2's, etc.).

IRS employees must use caution not to disclose return information except to the taxpayer or to a person whom the taxpayer authorized to receive that information by Form 2848, Power of Attorney; Form 8821, Tax Information Authorization; Form 8453, U.S. Income Tax Declaration for an IRS e-file Return (Tax Year 2006 and prior) or Form 8879, IRS e-file Signature Authorization. Under the disclosure authority granted on the Form 8453, Form 8879 or equivalent display of text, IRS employees are permitted to discuss the following with Authorized IRS e-file Providers:

By putting a firm name on the Form 8879, IRS e-file Signature Authorization, the taxpayer is authorizing anyone who works for that firm to contact us about the matters outlined on the form. Therefore, you may discuss acknowledgements, transmissions, and rejects with an ERO or their designee after you have completed proper authentication procedures.

To authenticate a SPEC employee, ask for their SEID and confirm it against the IRS Discovery Directory at http://discovery.directory.enterprise.irs.gov/discovery/search.asp utilizing the right Area Map from the Organizational & Program Information page at Organizational & Program Information (sharepoint.com). The probes are:

Individuals at entities such as VITA Sites, Tax Counseling for the Elderly (TCE), and military bases or SPEC employees responsible for these entities can discuss generalities about acknowledgments, transmissions, and rejects, but not an individual taxpayer's information without proper authorization.

The required authentication probes for e-file application are:

The required authentication probes for a reporting agent are the same as the e-file application, however, you are addressing the Reporting Agents information.

To authenticate a SPEC employee, ask for their SEID and confirm it against the IRS Discovery Directory at http://discovery.directory.enterprise.irs.gov/discovery/search.asp utilizing the right Area Map from the SPEC Organizational & Program Information page at Organizational & Program Information (sharepoint.com). The probes are:

Authorized IRS e-file Providers hold important roles in taking part in IRS e-file. A listing of those roles is shown below. An authorization matrix for e-file and e-file application follows and shows the authorizations for the various roles for some Problem Types. See Publication 3112, IRS e-file Application and Participation, for more information on the IRS e-file Application process.

A Principal or Responsible Official may authorize an individual to do the following:

The e-file application also includes a Primary and Alternate Contacts section. These contacts may be persons distinct from the Principals and Responsible Officials, or they can be the same. Contacts must be available daily for contact from the IRS for general questions during testing and the processing year. Contacts won’t have access to private information that’s only available to Principals and Responsible Officials. A Primary Contact is required for the application. Alternate Contacts aren’t required, but can be specified. It is important for a Principal or Responsible Official to change or delete Contacts when the Contacts are no longer with the firm or their position within the firm no longer warrants being a Contact.

Key Persons – Large firms with multi-layered management that aren’t sole proprietorships include only Principals and Key Persons who participate substantially with control over the firm’s electronic filing operations as Principals on IRS e-file Applications." Participate substantially" means participation that’s extensive and substantive, and not peripheral, clerical or ministerial.

Use the matrix below to determine what authorizations follow the roles for the Principal/Principal Consent, Responsible Official, Delegated User, and Contacts for the Problem Types shown. An X means the role is authorized; No means they aren’t authorized.

The Delegated User must have at least one of the following authorities to discuss application status and make application changes. They can discuss signature issues if they have authorities to add, delete, and change Principals and Responsible Officials.

The following authorization rules are related to all customers:

Encourage all customers to make Application changes through e-Services.

Ensure the customer is entitled to receive requested information. You must authenticate the customer before providing secured account information. Also, the customer must be authorized to receive the information requested.

Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to IRM 11.3.1, Introduction to Disclosure. More information can be found on the Disclosure and Privacy Knowledge Base - Home.

Research the proper system to authenticate the customer (e.g., IRP Homepage, IR Application for TCC, FIRE CSR, or Integrated Data Retrieval System (IDRS)).

Assistors must use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that doesn't require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on SERP/EPSS Portal and linked within EHSS.

Assistors may receive calls/emails from a Responsible Officer (RO), Point of Contact (POC) or Power of Attorney (POA) about their FATCA ID, Access Code, and registration questions which includes inquiries of Renewal of the Foreign Financial Institution (FFI) agreement and Certification process.

The information must match with the information input by the RO or POC in the FATCA Online Registration System. You are verifying the RO or POC information based on the FATCA Online Registration System.

The required authentication probes for Forgotten FATCA ID and registration status, including Renewal of the Foreign Financial Institution (FFI) agreement and Certification process are:

The required authentication probes for a temporary Access Code are:

FATCA Roles are defined below:

The Qualified Intermediary (QI)/ Withholding Foreign Partnership (WP)/Withholding Foreign Trust (WT) Application Online System (referred to as QI/WP/WT system), is a secure web-based platform that enables users to apply to become a QI, WP, or WT, renew or end an existing QI, WP, or WT agreement, and manage their QI, WP, or WT information.

Majority of inquiries can be addressed by providing general information. However, there may be times when the response will require FATCA QI System account information (e.g., Who is the POA listed on the account?).

The required authentication probes for providing help with account information located in the FATCA QI System are:

Ensure the customer is entitled to receive requested information. The customer must pass authentication. Also, the customer must be authorized to receive the information requested.

Authentication means to establish the identity of the customer. Customers must verify required probes before TSO can release tax return and tax information including information return data to them. Authorization means the customer has the right to the information. Refer to Governmental Liaison, Disclosure and Safeguards, and Disclosure and Privacy Knowledge Base, for more information.

Research the proper system to authenticate the customer. (e.g., IR Mod CSR Portal, IRIS Application for TCC, or IDRS).

Assistors must use the online version of the EPSS Authentication/Authorization Job Aid for each phone call unless the call is a general inquiry that doesn't require you to provide account specific information. The EPSS Authentication/Authorization Job Aid is available on SERP/EPSS Portal and linked within EHSS.

Follow the authentication probes per Figure 3.42.7-20 and Figure 3.42.7-21 before helping the customer. If the customer is an authorized third-party, see IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication. The figures below offer quick reference guides. IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e), give complete guidance on who’s authorized to receive data by entity type.

Use the figure below to authenticate the identity of EFTPS and SAM customers. Boxes marked with an X are required authentication probes.

Follow the authentication probes in paragraph two for Online Filers calling about their 10-digit PIN. Use the MeF 94x On-Line Signature PIN Registration to verify the customer is an Authorized Signer (MeF) or contact (Legacy) for the 94x On-Line Signature PIN registration. See IRM 3.42.4.11.4.1, Form 94x On-Line Signature PIN Registration Application — Processing Procedures.

For Form 1041 authentication, the trustee may receive return and return information. If the trustee is a bank, an employee of the trust department in the bank is authorized to receive return and return information. See IRC 6103 (e)(1)(F) for more information. To authenticate the customer is an employee in the bank's trust department:

Authentication is required for requests to restrict or un-restrict on SADI Admin Console.

The following information must be obtained and verified from customers for 990-N accounts registering through SADI:

The required authentication probes for restricting a SADI account are:

If the customer requests their account be un-restricted, you must conduct high-risk authentication (HRA), which is a two-step process. You must follow guidance in IRM 3.42.7.15.8, SAM, EFTPS and Business Online e-file (e.g., Large Taxpayers) Authentication/Authorization, for individuals. The required authentication probes are:

Use the Additional Authentication chart below when verifying two or more other items from the taxpayer’s return or account.

The required authentication probes for TDS and TIN Matching (e-Services) are:

For a customer who hasn’t completed their Registration, you are validating the individual because the Individual will own the products, not the firm.

See the matrix below for authorization for the TIN Matching and TDS State Users Products/Problem Types.

TIN Matching – A firm may appoint Authorized Users (individuals who are authorized to perform TIN Matching in e-Services). A role must be selected for each one:

TIN Matching users must be a payer of income reported on Form 1099-B, Form 1099-DIV, Form 1099-G (box 6 and 7 only), Form 1099-INT, Form 1099-K, Form 1099-MISC, Form 1099-NEC, Form 1099-OID or Form 1099-PATR. The payer must have filed an annual information return reporting income subject to Back-up Withholding paid on the previously mentioned forms in one of the past two tax years.

TDS State Users – TDS functional roles include:

EPSS can't help TDS State Users with anything other than a TDS technical issue.

This subsection includes miscellaneous TSO authentication and authorization guidelines for:

A third-party authorization is a signed document and/or an oral statement made by a taxpayer granting specific authorities to a third party. Third-Party authorizations include:

For conditions in which more authentication is warranted, verify two or more items from the taxpayer, transmitter on the filer's account, or return information.

Verify from IDRS or other proper systems listed below:

The previous sections are targeted at products and services supported by EPSS. However, you must refer to the following IRM sections for complete guidance on Authentication and Authorization.

Change Request (CR) procedures have been set up to define the process, roles, responsibilities and approval path required to make changes in EHSS. See IRM 1.4.18.8.5, EHSS Change Control Board, for more information.

When EHSS, e-Services, FIRE or one of the other systems used by the e-help Desk or TSO is experiencing a problem, users must inform the manager or lead of the problem. The manager/lead will issue an email to the right system personnel. Refer to the Reporting System Issues Job Aid http://serp.enterprise.irs.gov/databases/portals.dr/epss/jobaids.dr/epss_jobaids_toc.htm located on the EPSS SERP Portal for the required actions.

Each e-help Desk site will assign assistors to contact the software developers on the previous year's Approved Software Developers List. Take the following actions during initial outgoing contact:

Refer to Publication 4164, Modernized e-File Guide for Software Developers and Transmitters, and IRM 3.42.5.16.6, Modernized e-File (MeF) Assurance Testing System (ATS) and Communications Testing, for IMF procedures. Refer to Publication 5078, Assurance Testing System (ATS) Guidelines for Modernized e-file (MeF) Business Submissions, IRM 3.42.4.13, Assurance Testing System (ATS) Process, and IRM 3.42.4.13.2, Assurance Testing System (ATS) and Communications Testing Criteria and Dates, for BMF procedures.

E-Services Level 2 specialists resolve complex e-Services issues for external customers, work with programmers to fix problems, and conduct testing to make sure system is stable. It is important that proper documentation is completed before escalating Interactions to Level 2. See IRM 3.42.7.6.8.1, Writing Descriptions for Level 2.

When analysts work Incidents that have been elevated to their Provider Group, the status is Open linked.

Level 2 Provider Groups will work the case and update the Activities section with right actions taken. A solution must be selected to close the Interaction.