Part 21. Customer Account Services

Table of Contents

21.1 Accounts Management and Compliance Services Operations

• 21.1.1 Accounts Management and Compliance Services Overview
• 21.1.2 Reference Materials Overview
• 21.1.3 Operational Guidelines Overview
• 21.1.7 Campus Support

21.2 Systems and Research Programs

• 21.2.1 Systems
• 21.2.2 Research
• 21.2.3 Transcripts
• 21.2.4 Master File Accounts Maintenance

21.3 Taxpayer Contacts

• 21.3.1 Taxpayer Contacts Resulting From Notice Issuance
• 21.3.3 Incoming and Outgoing Correspondence/Letters
• 21.3.4 Field Assistance
• 21.3.5 Taxpayer Inquiry Referrals Form 4442
• 21.3.6 Forms and Information Requests
• 21.3.7 Processing Third-Party Authorizations onto the Centralized Authorization File (CAF)
• 21.3.8 Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations
• 21.3.9 Processing Reporting Agents File Authorizations
• 21.3.10 Practitioner Priority Service (PPS)
• 21.3.11 Information Returns Reporting Procedures

21.4 Refund Inquiries

• 21.4.1 Refund Research
• 21.4.2 Refund Trace and Limited Payability
• 21.4.3 Returned Refunds/Releases
• 21.4.4 Manual Refunds
• 21.4.5 Erroneous Refunds
• 21.4.6 Refund Offset Research, Reversals, and Injured Spouse Processing

21.5 Account Resolution

• 21.5.1 General Adjustments
• 21.5.2 Adjustment Guidelines
• 21.5.3 General Claims Procedures
• 21.5.4 General Math Error Procedures
• 21.5.5 Unpostables
• 21.5.6 Freeze Codes
• 21.5.7 Payment Tracers
• 21.5.8 Credit Transfers
• 21.5.9 Carrybacks
• 21.5.10 Examination Issues
• 21.5.11 Employee Plan Accounts
• 21.5.13 IRC 965 Transition Tax Procedures - Accounts Management

21.6 Individual Tax Returns

• 21.6.1 Filing Status and Exemption/Dependent Adjustments
• 21.6.2 Adjusting TIN-Related Problems
• 21.6.3 Credits
• 21.6.4 Tax Computation / Accounting Period Changes
• 21.6.5 Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)
• 21.6.6 Specific Claims and Other Issues
• 21.6.7 Adjusting Individual Tax Accounts
• 21.6.8 Split Spousal Assessments

21.7 Business Tax Returns and Non-Master File Accounts

• 21.7.1 BMF/NMF Miscellaneous Information
• 21.7.2 Employment and Railroad Tax Returns
• 21.7.3 Unemployment Taxes
• 21.7.4 Income Taxes/Information Returns
• 21.7.7 Exempt Organizations and Tax Exempt Bonds
• 21.7.9 BMF Duplicate Filing Conditions
• 21.7.10 No-Merge Cases
• 21.7.11 Additional Computer Paragraph Notices and Transcripts
• 21.7.12 Non-Master File (NMF) Adjustments
• 21.7.13 Assigning Employer Identification Numbers (EINs)

21.8 International

• 21.8.1 IMF International Adjustments
• 21.8.2 BMF International Adjustments
• 21.8.4 United States Certification for Reduced Tax Rates in Tax Treaty Countries
• 21.8.5 Miscellaneous Foreign Investment in Real Property Tax Act (FIRPTA) Related Issues
• 21.8.6 Exemptions from US Withholding (Form 8233)

21.10 Quality Assurance

• 21.10.1 Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support