4.19.19. Campus Examination Telephone Contacts

(1) This IRM provides guidance on answering telephone calls received in campus exam. Tax return information is confidential and can only be disclosed to the taxpayer or an authorized representative. All IRS employees must protect the taxpayer’s confidentiality. It is extremely important for Correspondence Examination Technicians to understand and maintain the taxpayer’s privacy rights to prevent disclosure to an unauthorized person. Exam employees assist taxpayers, representatives, and other third-party contacts when answering telephone calls. They must perform taxpayer authentication and confirm the caller is an authorized person before disclosing any tax return information.

(1) Exam utilizes the Internal Revenue Code, Regulations, Policy Statements, and Correspondence Examination Policy and Procedures. The IRM has links to the appropriate sources, as necessary.

(1) The Director, Return Integrity & Compliance Services (RICS), is the executive responsible for providing policy and guidance for campus examination employees while ensuring adherence to procedures and enforcing the law with fairness and integrity to all.

(2) The Director, Refundable Credits Examination Operations (RCEO), reports to the Director, RICS, and oversees campus operations.

(3) The Program Manager monitors operational performance.

(4) The Supervisory Financial Technician ensures employees adhere to policy and procedures while enforcing the law with fairness and integrity to all.

(5) The employees must provide the best possible service to the public and enforce the law with fairness and integrity to all.

(1) Program Analysis System (PAS) analysts and managers use IRM 4.19.19, Campus Examination Telephone Contacts, Quality Job Aid - Exam Phones, and IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support, during their review of exam telephone calls. Exam Phones is defined as any call received on the Examination toll-free lines through the telephone system. Additionally, Exam Phones includes outgoing calls and will be included by managers in their review.

(1) Exam Phones is a separate product line review in Embedded Quality Review System (EQRS)/National Quality Review System (NQRS) and is reviewed within the Embedded Quality System. Exam Phones are reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received on the Exam Toll-free lines.

(2) Examination Campus Quality (CQ) Analysts perform complete, consistent, accurate reviews of Compliance telephone calls. They also perform follow-up actions after the taxpayer hangs up. CQ Phone Quality Analysts review the entire call to identify actions taken. They ensure that appropriate actions are annotated in the work papers and actions taken clearly support the conclusion of the call. CQ Phones Quality analysts complete NQRS Data Collection Instruments (DCI) for each call reviewed. NQRS reviews provide a basis for defect analysis and reporting error trends.

(3) Examination Campus Quality Phone Specialized Product Review Groups (SPRG) will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System.

(1) Most of the acronyms used by Examination can be found on the acronym database at Acronym Database.

(2) The following table lists some acronyms used in Exam that are on the Reference Net Acronym Database.

(1) Examination employees must research and use information contained in all reference materials. Other Internal Revenue Manual (IRM) chapters provide information on single topics that pertain to more than one functional group. The following table provides links to some of the most commonly used research resources. For information on other IRMs refer to IRM Numerical Index.

(1) Integrated Data Retrieval System (IDRS) provides various interfaces (Account Management Services (AMS), Integrated Automation Technologies (IAT), and Quick Pads) that allow users of multiple IRS systems to view history and comments from other systems and access a variety of case processing tools. These tools are used to effectively research or update taxpayer accounts.

(2) The IAT Disclosure tool is required for completing basic disclosure and taxpayer authentication during calls. Updates to taxpayer contact information during calls will also be completed using the IAT Disclosure tool (Refer to IRM 4.19.13.2.2, Integrated Automation Technologies (IAT) Tools.)

(3) Before disclosing any tax information, you must be sure you are speaking with the taxpayer or an authorized representative. You must confirm the caller’s identity. It may be necessary to ask if the caller is an individual (IMF) taxpayer (primary or secondary), a business (BMF) taxpayer (sole proprietor, partner, or corporate officer), or an authorized third party.

(4) Verify the following:

1. Taxpayer Identification Number (e.g., SSN, ITIN, EIN)

2. Name as it appears on the return, including spouse’s name on joint filing

3. Current address including city, state, and zip code

4. Date of Birth

(5) If the caller is unable to pass the disclosure requirements, additional authentication is required. Verify two or more additional items from the list below.

• The filing status on the return under examination

• The spouse’s date of birth

• The child’s/children date(s) of birth

• The amount of income reported on the last return

• The amount of tax due on the last return

• The name of the employer shown on the taxpayer’s Form W-2

• The name of the financial institutions from the taxpayer’s Form 1099-INT or Form 1099-DIV

• The number of exemptions claimed on the last return or the return under examination

• The name of the preparer

• The expected refund amount unless computed by the IRS

• Any other verifiable items from the return/account information

(6) For taxpayers who filed joint returns but are no longer married or are separated and no longer live at the same address, do not disclose:

1. The other spouse’s new location, telephone number or new first and/or last name.

2. Any other information about the other spouse’s employment, income, or assets other than what was reported on/with the joint return.

(7) For additional disclosure guidance, see IRM 11.3.2.4.1, Individuals.

(1) Check the PBC (Primary Business Code) number on Correspondence Examination Automation Support (CEAS) or IDRS Command Code AMDISA to make sure W&I calls are handled by W&I employees and Small Business/ Self Employed (SB/SE) calls are handled by SB/SE employees. Refer to IRM 4.19.19.5, Transfers, for call transfer procedures.

(2) Check Audit Information Management System (AIMS) Status on CEAS or AMDISA to review the status of the taxpayer’s case. See Document 6209, IRS Processing Codes and Information, for AIMS Status Code information.

(3) Verify the taxpayer’s phone number on IDRS for all account related calls in which disclosure verification has occurred. Add or update phone numbers on IDRS and specify the type of number, i.e., home, cell, etc. Input CEAS non-action notes with any revised or new phone number(s). If IDRS is currently unavailable, perform follow-up action when the system is available.

(1) To control the direction of the call, keep focused on resolving the taxpayer’s issues.

1. Target the reason for the call by asking probing questions.

2. Explain why the taxpayer is being audited.

   Example: First Year Audit: We need you to verify some items claimed on your tax return such as Child Tax Credit, Education Credit, etc.

   Example: Recertification Audit: You were previously examined for the same issue(s), and we did not receive documentation verifying that you qualified for the credit(s) claimed i.e., Earned Income Tax Credit.

   Note: These examples are not all-inclusive. See IRM 4.19.14.7, Recertification, for recertification project codes.

3. Get the necessary facts and avoid or limit non-case related topics, such as weather, sports etc.

4. Ensure the caller understands the unagreed issues under examination. Determine if they qualify for the questionable issues. The discussion may result in the caller agreeing they do not qualify for the questionable issues.

5. If CEAS notes indicate the taxpayer has called repeatedly asking the same questions, acknowledge the previous calls and information provided and ask if the taxpayer has any new information or questions on this call.

(2) Make every attempt to satisfy the taxpayer’s questions. Give accurate and complete assistance. Use CEAS, IDRS, or Servicewide Electronic Research Program (SERP) to determine the best resolution possible. Thoroughly research all the information on CEAS including a review of previous CEAS notes, Form 4700, Examination Workpapers, and case history.

(3) Provide the caller with all information needed to resolve their examination and move the case towards closure.

(4) Explain the next step(s) of the taxpayer’s exam and the expected timeframes to reduce unnecessary call backs. (See IRM 4.19.10.1.7.2, Standard Suspense Periods for Correspondence Examination).

(5) Use appropriate hold procedures.

1. Only place the caller on hold if researching information that is not readily available, including seeking assistance from your manager or lead.

2. Provide a reason, ask for permission, wait for response, explain the delay, and thank the taxpayer for holding.

3. Avoid office distractions to reduce hold time.

4. Advise the taxpayer of the anticipated hold time.

5. Do not leave taxpayers on hold for an extended time (5 minutes or longer) without checking back to advise them you need additional time.

6. Do not mute calls when research is being conducted; place the caller on hold or continue speaking.

(6) Solicit an agreement from the taxpayer if it appears they do not qualify for items in question. If the taxpayer has received a report (Form 4549,Report of Income Tax Examination ), ask them to sign and return the report and any applicable waivers they may have received. If they fax the signed agreement directly to you, refer to IRM 4.19.19.6, Self-Assign General, to self-assign the case. For faxed signature procedures refer to IRM 4.19.13.11.3, Fax Signatures.

(7) Do not share opinions with the taxpayer about the actions or determinations of other IRS employees or campuses.

(8) Make sure the taxpayer understands the acceptability of documentation received can only be made by the employee reviewing the case.

(9) Do not tell the taxpayer to contact their congressional representative if they disagree with the tax laws.

(10) Employees are expected to avoid creating CEAS action notes by taking ownership of the call and addressing the taxpayer’s questions.

(11) At the end of each call, the employee will ask the taxpayer or authorized representative if they have any questions about what was discussed during the call, except in the following instances:

1. The taxpayer or authorized representative indicates they do not have any questions about what was discussed during the call.

2. The caller is ONLY requesting a fax number, address, how to make a payment, or other general questions.

3. Speaking with an unauthorized representative or third-party.

4. No functional information was discussed, and the taxpayer was just transferred to another function.

5. All issues are resolved. The employee is required to only state that the case is being closed and ask if the taxpayer has any questions regarding the closure.

6. In the event of a system outage and only general guidance is given.

(12) If a taxpayer indicates a pending hardship or if there are indications the taxpayer meets Taxpayer Advocate Service (TAS) Procedures, complete paper or electronic Form 911 or e-911, Request for Taxpayer Advocate Service Assistance, if resolution cannot be initiated within 24 hours. (Refer to IRM 4.19.13.25, Taxpayer Advocate Service (TAS) Procedures).

(13) Document the pertinent information on CEAS while in talk or on hold mode. All phone contacts must be notated in the case work papers when the case is currently assigned on CEAS to the examiner receiving or making the call. If the case is not assigned to the phone assistor, notate the call in CEAS notes. This allows all employees access to the case information if the taxpayer writes or calls back. (See IRM 4.19.19.4, CEAS Notes.)

(14) Use the appropriate length of wrap time based on the complexity of the issue. Do not use wrap time to document CEAS notes. The following are instances when wrap time would be appropriate to use, but rarely occur:

1. Taxpayer is abusive and the examiner terminates the call.

2. Taxpayer states they cannot remain on the phone.

3. Unusually lengthy documentation is required for the call.

(15) If the taxpayer insists on speaking to a manager refer to IRM 4.19.19.2.3.1 , Communicating Taxpayers’ Rights When They Disagree with the Examiner’s Determination.

(16) Advise taxpayer that someone will return their call within 5 business days and input a CEAS action note. When the taxpayer requests an immediate return call, the assistor will document specific timeframes and the best contact phone number using a CEAS action note.

(1) A CEAS action note is the summary of a call or a referral that requires immediate action.

(2) Employees are expected to avoid creating a CEAS action note by taking ownership of the case and addressing the taxpayer’s questions.

(3) Do not input a CEAS action note on closed or archived CEAS records with Hold Code "X".

(4) If the address is updated on Master File and the new address does not match the CEAS address, the assigned campus must be notified using an action note. This does not apply to closed or archived CEAS records with Hold Code "X".

(5) If the taxpayer provides a new or updated phone number during a call where a CEAS action note is required, the new or updated phone number can be included in the action note.

(1) A CEAS non-action note is the summary of a call or a referral that does not require a prompt follow up action. In most instances, issues such as disclosure completed, general work procedures and comments will not be recorded in a CEAS note.

(2) Listed below are some situations where non-action notes are appropriate. This list is not all inclusive:

1. Request for general Examination information.

2. Solicitation of documentation on a potential audit reconsideration case (Status 90).

3. Request for fax number.

4. Explanation of forms the taxpayer received to be completed.

5. Receipt and processing of Form 2848, Power of Attorney and Declaration of Representative.

6. When the taxpayer requests a future return call, i.e., after their case is reviewed; include the best time to call and the contact phone number to reach the taxpayer.

7. Updates to taxpayer contact information.

(1) Accounts Management (AM) and Campus Compliance functions can transfer taxpayer calls to Examination that meet the following criteria:

1. Accounts with an open audit identified by an Exam Freeze Code (-L), AIMS Status Code is between 10 and 57, and an unreversed TC 420 or TC 424 is on the module.

2. Accounts with an open Exam control base indicating there is an open audit reconsideration case.

3. Any status code listed in IRM 21.5.10-2 , Audit Information Management System (AIMS) Status Code Guide - Campus Cases, that states to transfer the taxpayer. For more information see IRM 21.5.10.5, W&I Accounts Management Call Transfers to Exam.

(1) There will be times when you need to transfer the call to another area for resolution. Follow the guidelines in this section to properly route the call to the correct area.

(2) Prior to transferring any call from the Exam toll-free line, the assistor must:

1. Ensure all examination issues in your BOD are addressed before transferring to another BOD.

   Note: When transferring calls from one Examination Organization to another, all examination issues will not be addressed prior to the transfer.

2. Tell the taxpayer they are being transferred, provide the telephone number and, if applicable, what topic to request after the transfer.

(3) Use the transfer table below to determine the correct transfer number. If you receive a call for a Field or Area Office, tell the taxpayer to call the number on the letter. Calls cannot be transferred to those offices. If the taxpayer doesn’t have their letter, refer the call back to the AM toll-free line for account issues.

(1) Using the self-assign feature in CEAS allows quick case closure when certain conditions exist.

(2) Examiners must be in receipt of any documentation required to close the case PRIOR to initiating the self-assignment.

(3) Examiners will not use self-assign if a condition below is met. Advise the taxpayer to fax or Enterprise Electronic Fax (EEFax) the agreement or information to the assigned campus:

1. Case has open mail in Status 54, 55, 57, or Status 24 with correspondence.

   Exception: Correspondence Exam Technicians (CET) may self-assign open cases in mail Status 54, 55, 57, or Status 24 with correspondence under certain limited conditions such as the taxpayer faxes in a signed agreement or no change. If considering a no change closure it may be necessary to request a copy of the un-reviewed correspondence from the assigned campus. Whenever self-assigning a case with open mail in another campus the gaining CET must contact the losing campus Inventory Control Manager (ICM) by e-mail within 24 hours of the case reassignment so the case can be pulled and not worked simultaneously in the losing campus.

2. The case is in another BOD, i.e., SB/SE vs. W&I

3. The case is in any of the following Employee Group Codes (EGC):

EGC	Definition
5024 (W&I) or designated EGC (SB/SE)	Fraud
5033	Bankruptcy*
5066	Identity Theft
5088	Return Preparer Misconduct

Note: Bankruptcy - this includes records not in EGC 5033 but have other AIMS or master file bankruptcy indicators present.

4. Cases assigned under the following Project Codes (PC):

PC	Definition	Tracking Code
0076	Disc Fraud Development	Any
0097	Non-EIC, DEP/DEP Match TIN	6450
0310 to 0349	Frivolous Return Program	Any
0422	State RAR Referral	Any
0505	Health Coverage Tax Credit	Any
0652	RPS- Duplicate SSN	6450
0691	EITC Fraud Development	Any
0226	EITC and Schedule C - Disallow Net Loss	9608

5. The case has 210 days or less remaining on the statute.

6. The case is identified as an Operational Assistance Request (OAR) on CEAS or Master File with an open control to Exam regardless of status code or campus.

7. Use caution and receive manager approval before assigning sensitive cases such as informants, Criminal Investigation (CI) initiated inventory, fraud cases, and test programs.

(4) The following information must be discussed with the taxpayer to ensure they understand the process for a quick closure through self-assign functionality:

1. Confirm all information the taxpayer intends to fax to ensure complete information is received to close the case.

2. Advise the taxpayer you will not be able to do a quick closure until you receive what is missing. Be sure the taxpayer understands what is missing and they have one day to fax it to you. If the information is not available to fax within one day, provide instructions to send the information to the address or fax number provided in the letter received.

(5) If there is indication a Statutory Notice has been prepared and will be mailed, alert the taxpayer they will be receiving a Statutory Notice shortly. Explain the Statutory Notice process and advise them of their right to file a petition. Provide instructions to send the information to the address or fax number provided in the letter received.

(6) If there is indication a systemic letter (Letter 525, General 30 Day Letter, CP 3500, Interim Letter to Correspondence from Taxpayer, CP 3501, Second Interim Letter to Correspondence from Taxpayer, etc.) has been issued and will be received near the time of the closing letter or notice, explain to the taxpayer why they will receive the letter and no action is required to avoid an additional call by the taxpayer.

(1) The Interpreter’s role is to help you in communicating with the taxpayer, not to advocate for the IRS or the taxpayer. The Interpreter bridges the communication gap between you and the taxpayer. You are always in control and have total command of the call. The interpreter is present to help with communication, but you drive the conversation.

(2) Interpreters are trained to speak in the "first person." Please conduct the conversation as if you are communicating with an English-speaking customer, in the first person.

(3) Speak in short sentences and ask the non-English speaker to do the same. Over-the-phone interpreting is done consecutively, thus the call will be most effective when sentences are concise.

(4) Pause at the end of a complete thought to allow for interpretation.

(5) Avoid compound questions. Asking a single question at a time will help avoid misunderstandings and set a good rhythm.

(6) Be aware of possible cultural differences. Cultural differences can sometimes distort communication. Language dynamics may differ within each culture. Remind yourself that a non-English speaking customer may have different cultural backgrounds, level of education and experiences. If you sense the non-English speaking customer does not understand, try to rephrase the question in a different manner.

(1) W&I Strategies and Solutions serves as a liaison between the functional units and the contractors, reviewing reports for technical accuracy and providing contracting support

(2) Assistor Responsibilities:

1. When the call has been selected for the Customer Satisfaction Survey, the assistor will be notified their call was selected by a display on the telephone screen. They will no longer hear a beep. The teleset display will show - “Offer Cust Sat Survey”. The display will show throughout the call unless the call is put on hold.

Note: If the CSR/CR is going to transfer the caller to another number or application, (the taxpayer would not have normally hung up) do not notify the caller or offer the survey.

2. The assistor will complete the call as usual.

3. After the call is complete, the assistor will read the following script exactly as written:

“This call has been randomly selected for an anonymous IRS improvement survey. It will take under eight minutes. Would you like to participate in the survey?”

4. The assistor will use the following scripts exactly as written to address the taxpayer decision in taking the survey:

If the caller:	Your response:
Does NOT AGREE to take the survey	"Is there anything else I can help you with today?" Respond to their questions (if any), thank the taxpayer and terminate the call.
AGREES to take survey	"Thank you. Please wait while I transfer you."

5. The assistor will use the following IF/THEN chart to address any taxpayer concerns.

If the caller:	Then respond
Expresses concern about how they were selected	"Your call was randomly selected prior to your calling the IRS."
Expresses concern for anonymity	"All information is anonymous. The responses on the questionnaire are not linked to any an single individual."
Asks how the information will be used	"The IRS is trying to improve its service. A first step in this process is to gather reliable information from those who have had contact with the IRS."
Express concern for reprisal	"You will not be identified or penalized whether or not you decide to participate."
Asks to be call back later	"Because you would be transferred into an automated survey, we would be unable to call you back later. This is the only opportunity we have to survey you."

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

Take the following steps to transfer the call.
Do Not Place the Caller on Hold


• Dial the appropriate speed dial number from the table below and ENTER/TRANSFER. DO NOT WAIT FOR EXTENSION TO PICK UP OR FOR FURTHER INSTRUCTIONS.

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

Survey	Speed Dial
W&I Exams	144 (10-28-2019)
SB/SE Exam	144

7. If there are problems with the speed dial numbers or the automated survey system, thank the caller and apologize for the inconvenience. Terminate the call, alert your site’s System Analyst and they will contact the assigned headquarters analyst to investigate the problem.

(3) Spanish Language Calls

1. When the call has been selected for the Customer Satisfaction Survey, the assistor will be notified their call was selected by a display on the telephone screen. The teleset display will show SPN “Offer Cust Sat Survey”. The display will show throughout the call unless the TP is put on hold.
   After the call is complete, the CSR/CR will read the following Spanish language script:

"Esta llamada ha sido seleccionada al azar para participar en una encuesta anónima acerca del servicio que usted recibió hoy. La encuesta dura menos de ocho minutos. ¿Le gustaría participar en esta encuesta?"