3.42.7. EPSS Help Desk Support

(1) EPSS has two operations providing support to customers.

• E-help Desk Operation offers support to individuals, businesses and e-file providers, with electronic products and services. The five e-help Desk sites are located in Andover, Atlanta, Austin, Cincinnati and Ogden.

• Technical Services Operation (TSO) offers support to information return issuers, payers, transmitters and software developers. The two TSO help desk sites are located in Austin and Martinsburg.

(2) EPSS supports the following electronic products and services:

• Affordable Care Act (ACA) Information Returns (AIR) System

• Affordable Care Act (ACA) Information Returns - Form 1094-B / Form 1095-B and Form 1094-C / Form 1095-C

• Electronic Federal Tax Payment System (EFTPS)

• Electronic Services (E-Services)

  Note: Includes IRS e-file Application, Secure Object Repository (SOR) mailbox, TIN Matching, and Transcript Delivery System (TDS).

• Filing Information Returns Electronically (FIRE)

• Foreign Account Taxpayer Compliance Act (FATCA) online registration and International Compliance Management Module (ICMM) Error Notifications

• Information Returns Intake System (IRIS)

• Modernized e-File (MeF) for Tax Returns

• System for Award Management (SAM)

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

• Attorneys

• Certified Public Accountants (CPA)

• Electronic Return Originators (ERO)

• Enrolled Agents (EA)

• Financial Institutions

• Governmental Agencies

• Government Contractors

• Information Return Filer/Payer/Issuer

• Intermediate Service Providers (ISP)

• Large Corporations

• Low Income Tax Clinics (LITC)

• Reporting Agents (RA)

• Software Developers

• State Taxing Authorities

• Tax Counseling for the Elderly (TCE) Sites

• Taxpayer Assistance Centers (TAC)

• Transmitters

• Volunteer Income Tax Assistance (VITA) Sites

(4) 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.

(5) 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.

(1) EPSS is guided by the following legal and regulatory authorities:

• Internal Revenue Code (IRC) 7803(a)(3), Taxpayer Bill of Rights

• IRC 6103 , Confidentiality and Disclosure of Returns and Return Information

• Treasury regulation section 301.6011-2(c)(1)

• Protecting Americans from Tax Hikes (PATH) Act

• Restructuring and Reform Act of 1998 (RRA 98)

• Taxpayer First Act Section 2301

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

(2) 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.

(3) 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.

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

(1) The chart lists Electronic Products and their definitions:

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

(1) 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.

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

• Publication 15 (Circular E) - Employer's Tax Guide

• Publication 15-A - Employer’s Supplemental Tax Guide

• Publication 15-B - Employer’s Tax Guide to Fringe Benefits

• Publication 15-T - Federal Income Tax Withholding Methods

• Publication 51 (Circular A) - Agricultural Employer’s Tax Guide

• Publication 590-A - Contributions to Individual Retirement Arrangements (IRAs)

• Publication 590-B - Distributions from Individual Retirement Arrangements (IRAs)

• Publication 926 - Household Employer’s Tax Guide

• Publication 966 – Electronic Federal Tax Payment System A Guide to Getting Started

• Publication 970 - Tax Benefits for Education

• Publication 1187 – Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

• Publication 1220 – Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

• Publication 1239 – Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

• Publication 1281 - Backup Withholding for Missing and Incorrect Name/TIN(s)

• Publication 1345 – Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

• Publication 1436 – Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns

• Publication 1474 – Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors

• Publication 1516 – Specifications for Electronic Filing of Form 8596, Information Returns for Federal Contracts

• Publication 1586 - Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs (including instructions for reading CD/DVDs)

• Publication 2108A – On-Line Taxpayer Identification Number (TIN) Matching Program

• Publication 3112 – IRS e-file Application and Participation

• Publication 4163 – Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns

• Publication 4164 – Modernized e-file Guide for Software Developers and Transmitters

• Publication 4810 – Specifications for Electronic Filing of Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits

• Publication 5078 – Assurance Testing (ATS) Guidelines for Modernized e-File (MeF) Business Submissions

• Publication 5118 - FATCA Online Registration User Guide

• Publication 5164 – Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR)

• Publication 5165 – Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters

• Publication 5258 - Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide

• Publication 5262 - FATCA QI/WP/WT Application and Account Management User Guide

• Publication 5717 - Information Returns Intake System (IRIS) Taxpayer Portal User Guide

• Publication 5718 - Information Returns Intake System (IRIS) Electronic Filing Application to Application (A2A) Specifications

• Publication 5719 - Information Returns Intake System (IRIS) Test Package for Information Returns

• Rev. Proc. 2007-40 – Requirements of Participants in the IRS e-file Program

• Rev. Proc. 2003-9 – E-Services Online TIN Matching Program

• Rev. Proc. 97-22 – Electronic Storage Records Accepted by the IRS

• IRM 2.7.9 – Enterprise Computing Center - Martinsburg (ECC-MTB) Processing Timeliness

• IRM 3.21.112 – Foreign Account Taxpayer Compliance Act (FATCA) Registration

• IRM 3.42.4 – IRS e-file for Business Tax Returns

• IRM 3.42.5 – IRS e-file of Individual Income Tax Returns

• IRM 3.42.8 – Secure Access and E-Services Procedures for Electronic Products and Services Support (EPSS)

• IRM 3.42.9 – Filing Information Returns Electronically (FIRE)

• IRM 3.42.10 – Authorized IRS e-file Providers

• IRM 3.42.20 - Preparer e-file Hardship Waiver Requests

• IRM 21.3.11 – Information Returns Reporting Procedures

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

(4) 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.

(1) Core hours of operation for EPSS:

(1) The escalation path for help is as follows:

1. Level 1 – Level 1 is the first point of contact for customer issues. Level 1 personnel keep direct contact with the customer and internal support groups as necessary. They handle all issues within the scope of their training and authority. They document the Interaction in a detailed and complete manner. Typical issues include, but aren’t limited to, failed transmissions, rejected returns, and help with Internet-based applications. If an issue is beyond the scope of their jobs, the Interaction is escalated to a Level 2 Provider Group or as instructed in the solution.

2. Level 2 – Personnel with more experience, knowledge and training needed for resolution of the issue. Level 2 personnel includes, but isn't limited to, leads, managers, business analysts, etc. They resolve issues and follow up with the customer to make sure all issues have been resolved to the customer's satisfaction. Typical issues include, but aren’t limited to, error code issues resulting from web products, communication and connectivity issues not resolved at Level 1. Level 2 will engage Level 3 as necessary. See IRM 3.42.7.16, EHSS Level 2.

3. Level 3 – Personnel such as system administrators and developers, who handle issues including but not limited to web server down and undocumented hard code errors. They interact with internal groups, not external customers.

(1) 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.

(2) EPSS assistors must take measures to prevent the unauthorized disclosure of prohibited information. When giving information, verify the caller 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. See IRM 3.42.7.14.5, IRM 21.3.11.7 and IRM 3.42.9.3.

(3) 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.

(4) 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.

(5) 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 10.8.1.3.18.6.2.2, Facsimile and Facsimile Devices, for guidance in faxing information to taxpayers and their authorized representatives.

(6) 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 for general rules for email and Secure Messaging.

(7) 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.

(8) 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:

• Verbal disclosure

• Federal Tax Information (FTI) in IRMs, Training Materials, PowerPoints, IRWeb, and live test data uploaded to a system

• Lost, stolen, or destroyed hardcopy records or documents

• Packages lost/stolen during shipment, or lost/stolen remittances

• All suspected security incidents, including any incidents of loss or mishandling of IRS information technology resources and lost or stolen IRS IT assets and Bring Your Own Device assets

(1) 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.

(2) 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, 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 13.1.7.6, 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 http://www.irs.gov/pub/irs-pdf/f911.pdf.

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

1. The taxpayer is experiencing economic harm or is about to suffer economic harm.

2. The taxpayer is facing an immediate threat of adverse action.

3. The taxpayer will incur significant costs if relief isn't granted (including fees for professional representation).

4. The taxpayer will suffer irreparable injury or long-term adverse impact if relief isn't granted.

5. The taxpayer has experienced a delay of more than 30 days to resolve a tax account problem.

6. The taxpayer hasn’t received a response or resolution to their problem or inquiry by the date promised.

7. A system or procedure didn’t work as intended, or didn’t resolve the taxpayer’s problem or dispute within the IRS.

8. The manner in which the tax laws are being administered raises considerations of equity, or has impaired or will impair the taxpayer’s rights.

9. The National Taxpayer Advocate (NTA) decides compelling public policy warrants aid to an individual or group of taxpayers.

Note: Case criteria aren’t meant to be all inclusive; each taxpayer’s situation must be evaluated based on the unique facts and circumstances of each case.

• The TAS Criteria number

• The specific circumstances of the hardship

• The reason you didn’t give the relief

  Note: Please see Form 911, Section III Instructions, for box 8 examples of reason(s) that prevent you from resolving the taxpayer's problem.

(4) 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.

(5) There’s a Service Level Agreement (SLA) between TAS and the Commissioner, Wage and Investment (W&I) 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 W&I SLA is available at: Service Level Agreements (sharepoint.com).

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

(7) Congressional inquiries are referred to TAS.

(1) 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.

(2) 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.

(1) 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 https://portal.ds.irsnet.gov/sites/VL003/Pages/default.aspx.

(2) PGLD/Incident Management is supported by Wage and Investment’s (WI) Accounts Management (AM).

(3) 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.

(4) 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.

(1) 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).

(2) 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:

• IRM 3.17.277.4, Enrollment Procedures

• IRM 3.21.112, Foreign Account Taxpayer Compliance Act (FATCA) Registration

• IRM 3.42.4, IRS e-file for Business Tax Returns

• IRM 3.42.5, IRS e-file of Individual Income Tax Returns

• IRM 3.42.7, EPSS Help Desk Support

• IRM 3.42.8, Secure Access and E-Services Procedures for Electronic Products and Services Support (EPSS)

• IRM 3.42.9, Filing Information Returns Electronically (FIRE)

• IRM 3.42.10, Authorized IRS e-file Providers

• IRM 3.42.20, Preparer e-file Hardship Waiver Requests

• IRM 21.3.11, Information Returns Reporting Procedures

(3) 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.

(4) 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.

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

(6) 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.

• Previous IPUs can be accessed via SERP through the IRM Procedural Updates (IPU) Lookup link under the IRM Supplements Tab.

• IPUs are numbered consecutively through the fiscal year (October through September).

• At the end of the fiscal year, the previous year's IPUs can be accessed via the SERP Archives.

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

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

• Editorial changes

• Forms

• Letters

• Notices

• Policy, policy statements, tax law and regulations

• EHSS system changes

• Suggestions

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

(1) 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):

1. New procedures or information that impacts the e-help Desk and TSO

2. IRM updates

3. System/Application changes

4. System problems/outages

5. New/revised solutions

6. Site closures

7. Interim procedures

(2) 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.

(3) 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.

(4) Use the right EPSS communication template (located within the EPSS Communication Request Job Aid) to make sure the following information is included in the EPSS Communication:

1. Audience - Who needs this information? (i.e., IMF or BMF; TSO vs e-help, All, etc.)

2. Subject - Title of your EPSS Communication

3. Source - Organizational symbols (i.e., EPSS:OS:PM, EPSS:TSO:PSS, etc.)

4. Content - Message must be clear and concise.

(5) 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.

(1) 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.

(2) 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:

1. Click "Tax Pros"

2. Click "E-File Provider"

3. Click "QuickAlerts"

4. Click "Subscription page"

5. Click Subscribe/Unsubscribe

6. Enter Email Address and Click "Submit"

7. Enter Confirm Email Address, check "By checking this box, you consent to our data privacy policy" and click "Submit"

8. Click "Subscription Topics"

9. Click Submit

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

• Favorites and Dashboards – Clicking on Favorites and Dashboards will offer the commonly viewed links selected by the user within EHSS.

• Incident Management - Clicking on Incident Management will allow the user to Open New Incidents, Search Incidents and review the Incidents Queue.

• Knowledge Management – Search for solutions by entering in key words or using the advanced search feature. It also allows you to add solutions or contribute to existing solutions for consideration.

• Service Desk – Clicking on Service Desk will allow the user to Open New Interactions, Search Interactions and review the Interaction Queue.

• Miscellaneous – Clicking on Miscellaneous will allow the user to select their Worklist or their group’s worklists.

(1) 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."

(2) 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.

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

• Interaction Details – allows input of all pertinent information about the nature of the customer problem.

• Solution – has information used to solve the customer's problem.

• Attachments – displays the attachments associated with the Interaction.

(4) Links to the e-help and TSO Authentication/Authorization Job Aids are also 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 3.42.7.14.5, Authentication and Authorization Guidelines, for more information.

(1) A contact must be selected to create an Interaction.

(2) You must search by EFIN, ETIN or TCC if known. If unknown, or customer doesn’t have one, enter one of the other above options.

(3) The search options listed for a contact in EHSS are:

• Contact

• Last Name

• First Name

• Employer Identification Number (EIN) (e-file App)

• Title (Prin, RO, Contact)

• DBA Name

• Legal Company Name

• e-Services Username

• Electronic Filing Identification Number (EFIN)

• Electronic Transmitter Identification Number (ETIN)

• Preparer Tax Identification Number (PTIN)

• TCC #

(4) 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:

• Username - when the contact is about an existing registration or login issue, Personal Identification Number (PIN), password change, or incorrect organizational links.

• TIN – when the contact is about an e-file application, Application for Filing Information Returns Electronically (FIRE), IR Application for TCC, and ACA Application for TCC. Enter the TIN of the firm/business.

• Contact – when the customer is registered, the e-file application they’re associated with has an active or inactive EFIN, or when they’re associated with an ACA application.

(5) 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". The contact name, company name (if applicable) must be documented in the description. See IRM 3.42.7.6.8, Description.

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

• Business

• EHELP Paper

• e-Services

• Employment

• Individual

• IRS.gov Online Tools & Products (ONLTP)

• Modernized Information Returns

• Secure Access Digital Identity (SADI)

• Taxpayer Digital Communication (TDC)

• Technical Services Operation

• TSO Paper

(1) 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, 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 and 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.

(2) The Business product types are as follows:

• 1041 e-file

• 1065 e-file

• 1120 e-file

• 2290 e-file

• 720 e-file

• 8849 Claims

• 990 e-file

• EFTPS

• Extension

• Phone

• SAM

• Unsupported Product

(3) The Employment product types are as follows:

• 940 e-file

• 941 e-file

• 943, 944, 945 e-file

• Phone

• PIN Registration

• Unsupported Product

(4) The Individual product types are as follows:

• 1040 e-file

• ETD e-file

• Free File Fillable Forms

• Phone

• State e-file

• Unsupported Product

(5) The IRS.gov Online Tools & Products (ONLTP) product types are as follows:

• FATCA

• Phone

• QI WP WT Online System

• Unsupported Product

(6) The Modernized Information Returns product types are as follows:

• 1094/1095-B and 1094/1095-C

• ACA Application

• Extension and Waiver

• IRIS Application

• IRIS Forms

• Phone

• Unsupported Product

(7) The e-Services product types are as follows:

• Application

• Phone

• TDS

• TIN Matching

• Unsupported Product

(8) The Secure Access Digital Identity (SADI) product types are as follows:

• Phone

• Secure Access Digital Identity

• Unsupported Product

(9) The Taxpayer Digital Communication (TDC) product types are as follows:

• Misdirected External

• Misdirected Internal

(10) The Technical Services Operation product types are as follows:

• Electronic Processing

• Extension and Waiver

• FATCA Error

• Information Returns

• IR Application for TCC

• Notices

• Phone

• Unsupported Product

(11) The TSO Paper product types are as follows:

• 710-84381 ACA Undeliverable Mail

• 750-12810 Form 8508 Waivers

• 750-12820 Form 8809 Extension of Time

• 750-12821 Recpt Extension

• 750-12823 Unpostables

• 750-12850 IR Application Acceptability Criteria

• 750-12854 Compromised EFIN

• 750-12860 IRIS Acceptability Criteria

• 750-12870 TSO Research

• 750-12873 Form 10301

• 750-12874 IRP Research

• 750-12875 Penalty

• 750-12880 IRIS Software Testing

• 750-40010 Security Event

• 750-42900 F 8453

• 750-84381 Paper Form 4423

• 750-84832 ACA STUP

• 760-00000 Miscellaneous

• 760-84381 ACA Extension

(12) The e-help Paper Products can be found by selecting the fill field. See Exhibit 3.42.7-2.

(1) 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.

(2) Problem Types and their definitions are shown below:

(3) TSO Problem Types are in the figure below:

(1) 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:

(1) 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.

(2) 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.

(1) The Priority typically classifies the Interaction according to its effect on the caller'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.

(1) The Description is used to document the problem(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).

(2) Properly documenting the Interaction will prevent customer frustration by providing an audit trail. Complete details in the Description field are essential when referring an Interaction to any Level 2. See IRM 3.42.7.16, EHSS Level 2.

(3) If the caller is an e-help/TSO customer, and you must create an "e-Product user" or" TSO" case, then your Description must have: contact name, company name (if applicable) when you create an Interaction/Incident where the contact is an e-Product or TSO User. See IRM 3.42.7.6.1, Contacts.

(4) If the caller is an ACA, FIRE or IRIS Information Return customer, include the TCC or EIN in addition to the customer’s name, phone number, and description of the issue/problem.

(5) Don’t enter the SSN in the Description field.

(6) 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.

(1) 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.

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

(3) 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.

(4) 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 caller’s questions must be opened and listed in the Search Knowledge area.

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

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

(1) This section is "Reserved" for future use.

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

(2) 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.

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

(4) 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).

(5) 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.

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

(7) If you need to call your customer back you’ll be notified when the Incident is closed through an EPSS Communication. If you selected the "Notify on Close By" button, you won’t need to call the customer back to inform them their problem has been resolved as an email is automatically sent to their email address telling the customer the problem is resolved.

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) 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.

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

1. Edit the Contribute Knowledge Article, if necessary.

2. Submit the request for consideration.

(7) The Solutions analyst will:

• Evaluate the request and determine whether a revision or new solution is needed.

• Verify the source of the content of the solution.

• Correspond via email with the right EPSS Program Analyst for review, research and/or approval.

• Publish the new solution or update when applicable.

• Tell the assistor of the final disposition (e.g., rejected with reason for rejection, adopted, referred, etc.).

(8) 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:

1. Review the proposed solution.

2. Review the entire existing solution in depth.

3. Suggest another Solution ID if they believe a more proper solution exists.

4. Suggest changes or rewrite the solution as needed.

5. Work with the Solutions analyst to complete the solution.

6. Review and approve solution revision and digitally sign the Solution Approval Record for newly created solutions if needed.

7. Draft and submit for approval, EPSS Communication for new, retired, and significantly changed solutions. The analyst/owner must confirm EPSS Communication issuance.

   Note: Business owners are expected to review and give feedback for their solutions throughout the year and during the certification process. Refer to IRM 3.42.7.10.2, Continual Certification of Solutions.

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

1. Make sure the Contribute Knowledge Base is updated.

2. Keep a copy of all new and revised solutions, and the Solution Approval Record when applicable.

Note: Only select employees have permissions to access and update the Contribute Knowledge Base.

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) 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.

(1) 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.

(2) 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.

(3) The input fields within the Activities section are:

• Assistor Update Type - Gives a selection of choices on why you are updating the case.

• Assistor Update Entry - Allows you to add more description on why you are updating the case.

• Assistor Update Log - Gives the date, time and who updated the case with the description of the action taken.

• Send email - Allows you to send an email about the Interaction/Incident.

(1) 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.

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

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

(1) 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.

(1) 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.

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

Note: The following statuses are for Interactions:

1. Open Idle - If the Interaction was "Saved" only, it’ll appear as Open Idle. This will appear on your worklist, which shows the Interaction needs to be worked or closed.

2. Open Linked - If a case is escalated or linked to another case the Status will appear as "Open Linked"

3. Closed status shows the Interaction is resolved and no further work is necessary.

Note: The following statuses are for Incidents only.

4. Open - The default status when opening an Interaction or Incident.

5. Open Change Request - Reserved and won’t be used now.

6. Open Escalated - Forwarding to lead or manager within the escalation chain, sends an email to the next workgroup, and doesn’t change "Assigned To" field.

7. Open Pending User - Waiting for response from the user.

8. Open Researching - Researching more information.

9. Open Testing - Reserved and won’t be used now.

10. Pending Internal - Awaiting a response from an IRS entity.

11. Pending KISAM - Pending results of a KISAM ticket.

12. Testing - Pending User - waiting on the customer to resubmit new tests.

13. Testing - Pending Review - awaiting test review.

14. Whiteboard- Awaiting a resolution of a system related problem or outage

15. Disabled - Reserved and won’t be used now.

Note: When an Interaction/Incident is closed, saved or escalated the current date and time appear in the Activities section.

(1) 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.

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

(3) The following must be completed:

1. Give Contact names and Email Addresses in the "To" field.

2. Select the right template. Be sure to add the template to the email using the plus symbol.

3. Give a brief subject in the "Subject" field.

4. Complete required fill-ins or add your message between Case Status and Kindest regards, if appropriate.

5. Use spell check.

6. Select Email button located on the top of tool bar.

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

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

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

(4) 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.

(5) 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.

(1) 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.

(2) 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 3.42.7.15.2.1, System Downtime Procedures, for one example of when outgoing email should be used.

(3) 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.

(4) The following guidelines govern the use of Email:

• The email address is irs.e-helpmail@irs.gov. The email address doesn’t display on the customer’s email. The email address is for internal use only and mustn’t be shared with the general public.

• Sensitive But Unclassified (SBU) data such as TINs or EFINs mustn’t be included.

• Email isn't for account-related issues.

• Emails must never be started by the assistors. Assistors may issue or respond by email after a first contact has already been made by the customer.

Exception: In cases of escalated suitability related phone calls, the assistor will initiate an email to the ERO letting them know whether or not they are able to reapply.

Note: If an assistor receives an email that includes threatening or offensive language, the assistor isn't required to respond to the email. The assistor must follow IRM 3.42.7.14.9, Personal Safety and Calls and use the right solution to document the inquiry.

• Attachments (e.g., GTX keys) may be included in the email. The system will keep the attachments for 14 business days.

• Incoming emails are automatically retrieved by EHSS and generate an Interaction.

• An email acknowledgment which includes the Interaction number is automatically sent to the submitter within 30 minutes. The customer must use this number for further communications on the issue.

• Customers must use the "Reply" feature of email when replying or inquiring to the IRS on a particular Interaction/Incident. This will ensure that the complete history of the issue are in one Interaction/Incident. The reply received from the customer will then attach to the original Interaction/Incident.

  Note: The original email mustn’t be sent with the reply on FATCA or FFFF inquiries.

• Email Interactions are routed to a specific group of individuals whose first priority is to work email.

• Incoming emails are worked during the normal hours.

• Customers don’t need to follow-up the email with a phone call.

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

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

(1) FATCA requires FFIs to report directly to the IRS certain information about financial accounts held by U.S. taxpayers. It also requires certain NFFEs 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.

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

(3) 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:

• Forgotten FATCA ID

• Access Code

• General Inquiries

• Technical Difficulties

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

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

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

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

(8) 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."

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

(10) Select Email button on the toolbar to send the email.

(1) 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.

(2) 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.

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

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

1. If a response is necessary, click "Reply", choose the right template, and once email is composed and ready to send, select "Email" on the toolbar.

2. Scroll to the Assistor Update Type, select the correct update type.

3. In the Assistor Update Entry, supply a short description of the actions taken.

4. Select Save and Exit the Interaction.

   Note: If the response is being sent to a FATCA or Free File Fillable Form (FFFF) customer you must use the "Send Email" function in the Activities Section not "Reply."

(5) 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.

1. Scroll to the Assistor Update Type, select the correct update type.

2. In the Assistor Update Entry, supply a short description of why no response is required.

3. Select Save and Exit the Interaction.

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

1. Open a new Incident (IM).

2. Change the Source to "email."

3. Change the Status to "Open Escalated."

4. Select the right Provider Group.

5. In the Description, give a brief description of the issue and refer to email found in the associated Interaction.

6. Save the Incident and then associate the Closed Interaction (SD) to the Incident.

7. Select Save and Exit the Incident.

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(1) 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 - Softphone. 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.

(1) The routing of calls is managed using the Cisco Finesse Application desktop; otherwise known as the softphone. 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 softphone guidelines.

(2) At the start of a shift:

1. Sign on to the softphone.

2. Select "Ready."

   Note: Unless the user selects "Ready," the softphone defaults the user to "Idle" with no code. See IRM 3.42.7.14.1.1, Reason Codes for Idle.

(3) 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."

(4) At the end of a shift, sign off of the softphone.

(1) 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.

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

1. Use the standard greeting for answering calls. Speak slowly and clearly. See IRM 3.42.7.14.3, Initial Greeting. Avoid the tendency to display laziness or impatience after saying the same greeting many times daily.

2. Address the caller by their last name and title (Mr. or Ms.). Use the caller's name often. Always be prepared to capture any notes for your case.

3. Show genuine interest in the caller and enthusiastically try to solve their problem. Communicate accessibility, friendliness, and willingness to accommodate the caller.

4. Stay calm and use a well-planned approach for disgruntled callers. Take a deep breath and listen. Apologize for any IRS error and inform the caller of our plan to take corrective action. If there are steps the customer needs to take, tell them what they need to do.

5. Never let your voice reveal that the last caller was rude and insulting or displace anger onto the next caller.

6. Don’t use IRS jargon or acronyms that may confuse customers.

7. Ask permission to place the caller on hold and wait for a response. Don’t keep the caller on hold for more than seven minutes to research information without returning to the customer. If you must place the caller on hold again, give the caller an explanation and apology.

Note: Don’t mute calls when research is being conducted. Place the caller on hold or continue speaking.

8. Never eat or drink while talking on the telephone. These annoyances make rude sounds that magnify.

9. Avoid side conversations when you have a caller on the line.

10. Use courteous phrases such as "Thank you, Mr. Jones", "Thank you for holding", or other appropriate expressions.

11. Refrain from speculating why certain policy decisions are made and from expressing personal opinions about procedures and processes. Give the caller only information that can be substantiated by a reference to an official source, such as a publication or the IRS website, or to an IRS research tool such as IDRS.

12. Give the caller the Interaction/Incident number on each elevated case or if you need to call the taxpayer back.

13. To show closure, make sure the customer's questions and needs have been addressed.

(3) 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.

(1) 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:

• Their title (e.g., Mr., Mrs., Ms., Miss)

• Their last name

• Their identification (ID Card) number

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

(3) 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.

(4) 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.

(5) 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 appropriate 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. It is located on the IRM Online website: http://irm.web.irs.gov/default.asp.

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

(7) An example of a greeting is shown below:

(1) 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.

(2) 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.

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

(4) To contact the OPI service, take the following actions:

Press "Consult/Conf" on the softphone.

Enter 9-1-888-563-1155 on the softphone or select "INTERPRETER" from the dropdown menu, then click DIAL. (This will automatically place the caller on hold and the softphone dial pad will disappear.)

Enter your assigned Lionbridge nine-digit PIN on the hardphone.

Select the language you want. (Only the approved languages for your current department may be selected.)

(5) When the Interpreter answers:

Introduce yourself to the interpreter following IRM 3.42.7.14.3, Initial Greeting.

Inform the interpreter you are reconnecting the caller to the line. Press the "Conf" key on the softphone.

Note: If "Consult/Conf" shows, that means the caller has disconnected from the call.

Re-introduce yourself to the caller.

Follow disclosure guidelines in IRM 3.42.7.14.5, Authentication and Authorization Guidelines, speak directly to the taxpayer and continue with the conversation.

If a call is selected for customer survey and the employee is using OPI:

• Go through survey process as outlined in IRM 3.42.7.14.11, Customer Satisfaction Surveys.

• When you are ready to transfer the caller to the survey line, disconnect OPI, then complete the transfer.

Note: It is important you make sure OPI disconnects from the call if a call is selected for customer survey or if you need to transfer the customer.

(6) Assistors needing to use interpreter services to help customers with LEP may submit Form 14162, OPI Service Feedback, to help with the efficiency and proficiency of the OPI service. Submit one form per call. The User Feedback Form is posted through Publishing Services: http://core.publish.no.irs.gov/forms/internal/pdf/f14162--2019-03-00.pdf. Submitting this individual feedback form will give the vendor detailed information and apprise them of these occurrences. This feedback is sent directly to *W&I M&P OPI email box. Please copy your manager when submitting these forms.

(1) Make sure the caller is entitled to receive any information that’s requested. First, you must authenticate the caller.

(2) Authentication means to prove the identity of the caller. Callers must give certain information (i.e., shared secrets) before we can release information return and tax information to them. Authorization means that the caller has the right to the information. The Disclosure and Privacy Knowledge Base (Disclosure section) has excellent topics on who can access tax data at https://portal.ds.irsnet.gov/sites/VL003/Pages/default.aspx.

(3) To confirm the caller's information before providing any tax account information, you must research the right system (e.g., EHSS, ESAM, FIRE or IDRS). For example, the legal company name or Doing Business As (DBA) name is found on the IRS e-file Application.

(4) 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 give account specific information. The EPSS Authentication/Authorization Job Aid is available through SERP on the EPSS Portal and EHSS.

(5) When you make an outgoing phone call follow the specific disclosure probes related to the product. When making an outgoing call and the taxpayer is reluctant to give you their TIN, give the taxpayer the last four digits of their TIN (social security number /employer identification number). Then request that the taxpayer verify the first five digits and continue with the right probes. If, the caller is still reluctant have the customer call the right toll-free number.

(1) 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.

(2) Don’t transfer calls using an outside line.

(3) Callers must be verbally referred to the appropriate IRS toll-free number by the assistor.

(1) 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 3.42.7.14.5, Authentication and Authorization Guidelines.

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

(3) If no answer is received, take the following steps:

1. Make two attempts per business day for two days.

2. Document each attempt in the description field of the Interaction/Incident.

3. Include the date and time the attempt was made.

4. Include the disposition of that attempt (i.e., ring no answer, busy signal, unable to connect, etc.).

5. Close the Interaction/Incident after the second unsuccessful attempt on the second business day.

(4) 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:

1. Leave the Interaction/Incident number, your name, and a telephone number so the customer can call us back.

2. Make two attempts, one per business day leaving the same message.

3. Document the Interaction/Incident with the date and time the message was left.

4. Close the Interaction/Incident after the second business day.

5. Refer to IRM 3.42.7.3.1, Office Of Disclosure for answering machine and voicemail guidelines.

Note: Products and Services Support (PSS) employees may close Incident after one attempt in limited instances when the response is generic in nature.

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

(1) 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.

(1) Although most customers who contact EPSS are congenial, there’s the possibility that calls of a threatening nature may be received. If the caller is verbally abusive, whether a threat is made or not, the assistor isn't required to stay on the phone. Tell the caller that 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, Accounts Management & Compliance Services Operations, Safety and Security Overview.

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

(1) 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.

(2) 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.

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

(4) If the caller 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.

(5) If the caller asks to record the call, tell the caller not to record the call. Tell the caller to request a copy of the call under the Freedom of Information Act (FOIA). All FOIA requests must be submitted in writing to: All FOIA requests must include the date, name and identification number of the assistor, and the approximate time of the call. The requests are mailed to the scanning operation in Chamblee, Georgia, a list of the Disclosure Offices are available at https://portal.ds.irsnet.gov/sites/vl003/Lists/DBasicsContacts/DispItemForm.aspx?ID=4.

(1) 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.

(2) Telephone Assistor Responsibilities

1. When the call you are assisting has been selected for the Customer Satisfaction Survey, you will be notified the call was selected for the survey by a display on the telephone system. The display will show Survey: Offer.

Note: You will no longer hear a beep.

Note: If the assistor is going to transfer the caller to another number or application for other issues, don’t notify the caller of the survey offer and don’t tell the next assistor to offer the survey.

2. Complete the call as usual.

3. After the call is complete, the employee will read the following script exactly as written: "This call has been randomly selected for an anonymous IRS improvement survey. It will take under 5 minutes. Would you like to participate in the survey?"

4. If the caller declines to participate, thank him/her and terminate the call.

5. If the caller agrees to take the survey, say: "Thank you. Please wait while I transfer you."

6. If the caller asks any questions about the survey, the assistor will read the following as written:

7. The employee will then proceed to transfer the call to the automated survey.

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

• Press "OUTSIDE LINE" on the teleset or UniphiConnect software

• Dial the appropriate speed dial number for the site listed below

  Note: Sites that have the Infrastructure Upgrade Project (IUP) numbers must use the four-digit number, 5001, to transfer customers to the survey.

• Press "ENTER", then

When you hear, "Press the star key when you are ready to take the survey"

• Press "TRANSFER" to connect the customer to the survey. Then hang up.

(4) The speed dial numbers are as follows:

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

(1) 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.

(1) 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.

(1) 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:

1. Open an Incident.

2. Inform the software developer that at least two assistors are assigned to them for their testing process.

3. Give the software developer the names and tours of duty of the assistors assigned to them (if known).

4. Explain the guidelines for using email to the software developer. See IRM 3.42.7.12.2, Email Function.

Note: All subsequent contacts (email or phone) are updated in the Activities Section of the original Incident.

(2) 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.

(1) 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.

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

(2) 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.