Part 21 - Customer Account Services

 

An IRM procedural update, effective 11/05/2024, was issued to revise IRM 21.1.3 regarding Oral Statement Authority Updates.

An IRM procedural update, effective 10/09/2024, was issued to revise IRM 21.2.1 regarding Updates to IOLA; Tax Pro

An IRM procedural update, effective 10/30/2024, was issued to revise IRM 21.2.3 regarding BMF 94X Tax Return Transcripts Series.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.1. where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.1 where the guidance has been incorporated. This link will be removed on 11/6/2024.

An IRM procedural update, effective 10/15/2024, was issued to revise IRM 21.2.3 regarding EUP; Individual Online Account; Postal Mail Delivery

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.1. where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.7 where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3.1 where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.2. where the guidance has been incorporated. This link will be removed on 11/8/2024.

An IRM procedural update, effective 10/04/2024, was issued to revise IRM 21.2.3 regarding Spanish Transcripts; SOR Mailbox; CAF; Letter 1722(IO); Call Closure; BMF 94X Series

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 11/8/2024.

An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.2.3 regarding TDS SOR Mailbox Delivery Method for Authorized Representatives.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.3. where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.4.4.1 where the guidance has been incorporated. This link will be removed on 11/6/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.1 where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.2.6(8) where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.2.6(5) where the guidance has been incorporated. This link will be removed on 11/8/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.2.6(14) where the guidance has been incorporated. This link will be removed on 11/7/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4(3) where the guidance has been incorporated. This link will be removed on 11/7/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.4 where the guidance has been incorporated. This link will be removed on 11/8/2024.

An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.1 regarding Various Changes to Refund Research

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.4 where the guidance has been incorporated. This link will be removed on 11/8/2024.

An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4.3(1) where the guidance has been incorporated. This link will be removed on 11/14/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3 where the guidance has been incorporated. This link will be removed on 11/15/2024.

An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.3.5.2 regarding Various Changes to Returned Refunds/Releases.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3 where the guidance has been incorporated. This link will be removed on 11/15/2024.

This guidance is now incorporated into the IRM. Following the link above This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(4) where the guidance has been incorporated. This link will be removed on 11/18/2024.

An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.5.6 regarding Various Freeze Code Updates.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(4) where the guidance has been incorporated. This link will be removed on 11/18/2024.

An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.5.9 regarding Carryback Claim Due Date Guidance; Excess Business Loss Limitation Legislative Extensions; Alternative Minimum Tax Credit Interest Computation Date Clarification; Tent Statute Consideration Updates.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10-1 where the guidance has been incorporated. This link will be removed on 11/15/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.14.4 where the guidance has been incorporated. This link will be removed on 11/20/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.1.6.1 where the guidance has been incorporated. This link will be removed on 11/21/2024.

An IRM procedural update, effective 10/28/2024, was issued to revise IRM 21.7.2 regarding Additional Required ERC Disallowance Letter Language.

An IRM procedural update, effective 07/22/2024, was issued to revise IRM 21.7.2 regarding Blocking Series Clarifications for Certain ERC Form 94XX Claims

IRM 21.7.2 Discontinuance of Publication 51 and 80

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.9.3.4 where the guidance has been incorporated. This link will be removed on 11/27/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7 where the guidance has been incorporated. This link will be removed on 11/26/2024.

An IRM procedural update, effective 11/01/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Program.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024.

An IRM procedural update, effective 07/30/2024, was issued to revise IRM 21.7.2 regarding Form 94XX ERC Disallowance Handling Updates

An IRM procedural update, effective 08/20/2024, was issued to revise IRM 21.7.2 regarding Forms 94XX Filed Via MeF.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4.11 where the guidance has been incorporated. This link will be removed on 11/26/2024.

An IRM procedural update, effective 08/09/2024, was issued to revise IRM 21.7.2.7.2 regarding New Press Release for ERC Claims Processing.

An IRM procedural update, effective 09/20/2024, was issued to revise IRM 21.7.2 regarding Revised Case Control Instructions for ERC Form 94XX and Other COVID Credit Cases

An IRM procedural update, effective 06/26/2024, was issued to revise IRM 21.7.2 regarding Revised Handling Guidance for Forms 94XX Reporting ERC

An IRM procedural update, effective 09/04/2024, was issued to revise IRM 21.7.2.7.9 regarding Second ERC Voluntary Disclosure Program (ERC VDP)

An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.7.2 regarding Supplemental Forms 94XX Filed By Certain Aggregate Employment Tax Return Filers

An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.7.2.7.6.6 regarding Updated Supplemental Form 94xx Handling Instructions.

An IRM procedural update, effective 06/21/2024, was issued to revise IRM 21.7.2.7.2 regarding Update for Press Release on ERC Form 94XX Processing Status

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.3 where the guidance has been incorporated. This link will be removed on 11/27/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.3.1(1) where the guidance has been incorporated. This link will be removed on 11/27/2024.

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.4.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024.