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Part 25. Special Topics

Chapter 15. Relief from Joint and Several Liability

Section 16. Telephone Contacts

25.15.16  Telephone Contacts

25.15.16.1  (03-04-2008)
Overview

  1. Employees are responsible for providing the best possible service to all taxpayers. Contact with taxpayers should instill confidence in the integrity and efficiency of the IRS by providing top quality customer service.

  2. There are four primary goals associated with quality customer assistance:

    1. Maintain professional courtesy

    2. Control the direction of the contact

    3. Give accurate and complete assistance

    4. Resolve the taxpayer’s issue, to the extent possible

  3. See IRM 21.1.3.2.2 for information on authorized and unauthorized disclosures.

25.15.16.2  (03-04-2008)
Key Points for Each Call

  1. Key points for every call:

    1. See IRM 25.15.16.7.(7), Contact Recording, if the caller indicates that he/she does not wish to be recorded.

    2. Maintain professional courtesy.

    3. Control direction of the call, keep focused on resolution of taxpayer’s issues.

    4. Give accurate and complete assistance. Provide the best resolution on the limited information available.

    5. Do not use IRS jargon.

    6. Verify the taxpayer's phone number on ENMOD. If there is no phone number on ENMOD or the phone number is incorrect, input the correct phone number. This is required on all account related calls in which disclosure verification has occurred.

      Note:

      If ENMOD or IDRS is currently unavailable, update the information when the system is available.

    7. Record the telephone contact in Desktop Integration.

      Exception:

      It is not necessary to document telephone contact if you were not required to apply the disclosure verification because it was a general inquiry not requiring IDRS research.

    8. Ensure timely telephone responses to taxpayers by returning calls within three business days.

    9. Use appropriate hold procedures. Only place the caller on hold if researching information is not readily available. You must provide a reason for placing the taxpayer on hold, ask for permission and wait for response. Check back with the taxpayers on hold at appropriate intervals. Thank the taxpayer for holding.

  2. Before concluding the call, ask the taxpayer if they have additional questions.

  3. When answering a call that cannot be completed by the end of your shift see IRM 21.3.8.5.1.1(13).

25.15.16.2.1  (03-04-2008)
Communication Skills

  1. Greet the taxpayer saying "Internal Revenue Service " , provide your name or courtesy title with surname and identification number. Speak to the taxpayer in a pleasant manner indicating a willingness to help by using an appropriate phrase such as "May I help you?" or "How can I help you? "

    Example:

    " Internal Revenue Service. This is (first name) or (MS/MRS/MR.) and (last name). My ID number is xx-xxxxx. How may I help you?"

  2. Target the taxpayer's question.

    1. Deal with the taxpayer's feelings noticeable through tone, voice inflection, and rate of speech.

    2. Ask the appropriate questions to determine the inquiry.

    3. Use appropriate paraphrasing showing you comprehend and have identified the question.

  3. Disclosure Verification - must occur before accessing the taxpayer's account. Follow the guidelines outlined in See IRM 25.15.16.3., Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication.

  4. Get the necessary facts.

    1. Use a purpose statement (when appropriate) to prepare taxpayer for a series of questions.

      Example:

      "In order to protect your privacy, I must ask the following questions." This or a similar statement could precede required authentication probing.

    2. Ask questions pertinent to the inquiry in order to obtain the information necessary to answer the inquiry.

    3. Record the facts on paper, job aid, or other methods to help you remember specific details.

  5. Provide assistance.

    1. Provide accurate and complete information. Explain any procedures and order necessary forms and publications.

    2. If you are unable to research the account, advise the taxpayer he/she could try back later to see if the system is up or document the taxpayer's name, SSN, and issue and advise the taxpayer you will call back when the system is up.

    3. Do not keep the taxpayer on hold for more than a few minutes without giving him/her an explanation and apology. Advise the taxpayer of the reason for the delay (e.g., additional research needed, etc.). If additional research time is or will be too lengthy, offer to return the call with the information requested.

  6. The question, no matter how important, becomes irrelevant if the response is not accurately understood. Ways to enhance listening include:

    1. Listening for the meaning of words. If the taxpayer’s response is unclear, try paraphrasing or repeating what was said.

    2. Not interrupting the taxpayer and allowing a brief pause at the end of the response. Use the time to analyze the response and, if appropriate, formulate a follow-up question.

  7. Close the Conversation.

    1. Verify taxpayer's comprehension by asking if he/she understands information given.

    2. Conclude the contact courteously by thanking the taxpayer for calling and/or apologizing if the Service has made an error.

  8. When you make outgoing phone calls, or when you leave a voice mail message in response to a caller’s voice mail message, state the following:

    1. Your title (e.g., Mr., Mrs., Ms, Miss), Last Name, and Identification (ID) (Badge) Number, OR your First Name, Last Name, and Identification (ID) (Badge) Number,

    2. That you are with the IRS.

    3. That you are calling in response to his/her inquiry on (date),

    4. The telephone number to call to request additional assistance.

  9. When you initiate an outgoing phone call, the taxpayer may be reluctant to give you his/her Taxpayer Identification Number (TIN). To ease any concerns that the taxpayer may have, provide the taxpayer with the last four digits of his/her TIN. Then, request that the taxpayer verify the first five digits. After you verify the TIN, follow Required Taxpayer Authentication. See IRM 25.15.16.3.

  10. Do not leave confidential tax information on a voice mail message or an answering machine message. See IRM 11.3.2.6.1 for additional criteria for leaving messages on answering machines/voice mail.

25.15.16.3  (03-04-2008)
Taxpayer Authentication

  1. For purposes of identification and to prevent unauthorized disclosures of tax information, you must know with whom you are speaking and the purpose of the call. It may be necessary to ask the taxpayer if he or she is an individual (IMF) taxpayer (primary or secondary) or an authorized third party.

    Caution:

    Inadequate authentication of the identity of a caller could result in an "unauthorized disclosure" of return or return information. If an IRS employee makes a knowing or negligent unauthorized disclosure, the United States may be liable for damages in a civil cause of action. If an IRS employee makes a voluntary, intentional disclosure, the employee may be subject to criminal penalties including a fine, imprisonment, and loss of employment. See IRC 7213, 7213A and 7431.

    Note:

    Taxpayers may call requesting general information that does not require account research.

  2. If you can assist the taxpayer, go to the authentication probes shown in paragraph (4) below. If the caller is an authorized third party, go to IRM 21.1.3.3, "Third Party (POA/TIA/F706) Authentication."

    Note:

    Do not proceed with authentication probes if the caller is an unauthorized third party. If the caller has information to provide on the taxpayer's behalf, accept the information according to IRM 21.1.3.4(6) through (9).

    Note:

    A full authentication check is not necessary if a taxpayer requests tax account information to be mailed to him/her at the address of record and no account information is provided verbally . See 21.1.3.9, Mailing and Faxing Tax Account Information.

  3. Required authentication probes:

    1. Tax Identification Number (TIN) ---(Social Security Number (SSN), Individual Tax Identification Number (ITIN), Employer Identification Number (EIN)) - If the taxpayer is inquiring about an IMF jointly filed return, only one TIN is necessary, preferably the primary number.

    2. The secondary TIN may be required if the primary is unavailable, or for use as an additional authentication check.

      Caution:

      You must be certain that the caller is entitled to receive all the requested information.

    3. Name - as it appears on the tax return (for the tax year(s) in question), including spouse’s name for joint IMF.

      Note:

      If the caller is unable to provide "a" or " b" , and "c" above, advise the caller to call back when he/she has re-checked the taxpayer name and TIN. Terminate the call.

    4. Current address-- If taxpayer fails to provide the correct address of record, but correctly responds to all of the other items (IMF - name, SSN, filing status and date of birth), you may request additional taxpayer authentication pursuant to IRM 21.1.3.2.4, " Additional Taxpayer Authentication."

      Note:

      If you are unable to verify address on IDRS, request address as it appears on the last tax return or as modified by IRS records.

      Reminder:

      If available, you may use DI Privacy and Disclosure Verification screens to access IDRS.

      Note:

      Input any changes to the address.

    5. Date of birth (DOB) of primary or secondary taxpayer (IMF) -- If the taxpayer fails the DOB probe, but correctly responds to all other items above (name, SSN, address and filing status), you may request additional taxpayer authentication pursuant to IRM 21.1.3.2.4, Additional Taxpayer Authentication.

      Note:

      If there is a discrepancy with the DOB on IRS records (CC INOLE) but you are confident (taxpayer has passed authentication requirements) that you are speaking with the taxpayer, advise the taxpayer to contact the Social Security Administration (SSA) at 1-800-772-1213 to correct the error.

    6. If the caller is unable to pass the above requirements, ask for the filing status and follow IRM 21.1.3.2.4, Additional Taxpayer Authentication.

  4. For first time filers, if the return is not completely processed, you can verify: amount of refund and filing status on CC FFINQ and name control and DOB on CC INOLE.

    Note:

    "Verify the amount of refund " is not one of the required authentication probes. This is additional information that can be used to authenticate first time filers.

  5. To validate a caller's information (e.g., name and TIN) prior to providing any tax account information, you must research one or more of the following Corporate Files on Line (CFOL) or Integrated Data Retrieval System (IDRS) Command Codes (CCs). Generally, you will start your search with CC

    • INOLE

    • IMFOL

    • BMFOL

    • RTVUE

    • BRTVU

    • TRDBV

    • NAMES

    • SUMRY

    • TXMOD

    • ENMOD

    • REINF

    Note:

    You may research CC IRPOL and CC SUPOL for additional verification, but do not use this research as a primary or only source of taxpayer verification.

    Reminder:

    If available, you may use DI Privacy and Disclosure Verification screens to access IDRS.

  6. After satisfactory verification, provide the information requested.

  7. If the caller is unable to pass the above requirements, follow IRM 21.1.3.2.4, Additional Taxpayer Authentication.

  8. See IRM 11.3.2, Disclosure to Persons with a Material Interest, for information on authorized recipients of return information.

  9. For instructions on answering Congressional inquiries, see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

  10. For additional instructions on disclosure to designees and practitioners, see IRM 11.3.3, Disclosure to Designees and Practitioners.

  11. Other applicable IRM sections: POA IRM 21.1.3.3(1) & (2) and Other Third Party Inquiries, IRM 21.1.3.4.

25.15.16.4  (03-04-2008)
Types of Calls

  1. Cold Call - is any call received on the Innocent Spouse Toll-Free line not routed to a specific extension.

  2. Extension Routed Call - is a call routed to the extension entered by the taxpayer. In order to provide taxpayers information on when a return call can be expected, you are required to update voice-mail messages with the tour of duty and/or absences. Follow the requirements as stated in See IRM 25.15.16.3. regarding identification, disclosure, and See IRM 25.15.16.2. key points for every call.

25.15.16.4.1  (03-04-2008)
Cold Calls

  1. The cold call line is for answering general questions.

  2. The Taxpayer Advocate Service assists taxpayers experiencing economic hardships and delays of more than 30 days in resolving tax account problems. If it appears during contact with the taxpayer that either situation refer to IRM 21.1.3.18 and IRM 13.1.7.2 to ensure any case meeting the Taxpayer Advocate Service guidelines is properly referred.

  3. IRM 25.15.3.2gives general information about elections for relief under IRC 6015.

  4. IRM 25.15.3.6 lists the requirements for relief under IRC 6015(b).

  5. IRM 25.15.3.7 lists the requirements for relief under IRC 6015(c).

    Note:

    Explain the collection statute extension for claims filed for relief under IRC 6015(b) and IRC 6015(c), and for claims filed under IRC 6015(f) when liability arose on or after December 20, 2006 or liability remained unpaid as of that date.

  6. IRM 25.15.3.8 lists the requirements for relief under IRC 6015(f).

  7. IRM 25.15.5.9.2 lists the requirements for relief under IRC § 66(c) equitable relief involving community property.

  8. If a taxpayer requests Form 8857, ask the taxpayer if they have access to the internet. If they do, advise the taxpayer Form 8857 and Publication 971 Innocent Spouse Relief (and Separation of Liability and Equitable Relief), are available on www.irs.gov, or inquire if they want you to mail the form to them. If they want the form mailed, send Form 8857with the instructions and Publication 971.

    1. Explain the requirement to contact the other spouse and that the estimated time frame for processing the claim could be up to six months.

      Reminder:

      If a taxpayer claims abuse and fears retaliation explain that IRC 6015(g)(2) requires IRS to contact the other spouse and give them an opportunity to participate in the proceeding. Advise the taxpayer IRS will not disclose any current information regarding the last name, address, or employer information to the nonrequesting spouse. If they do not want IRS to contact the other spouse they should not file a claim.

    2. Explain where the taxpayer must send the completed and signed form as outlined in Form 8857 instructions.

    3. Advise the taxpayer to indicate the year(s) he/she is requesting relief for on the Form 8857. The request year should be the year where the tax balance is (or was, if full paid) NOT the refund year.

      Example:

      Bryan's refund from his 2006 head of household return is offset to the 2004 joint (Alice and Bryan) liability. When Bryan files his claim, he should indicate tax year 2004 on the Form 8857.

    4. Input a history item "F8857TOTP" on DI

      Note:

      Three tax years may be included on the same Form 8857.

  9. A written statement requesting relief from joint and several liability, which contains the information required on Form 8857 and a valid jurat (penalties of perjury) signature, must be processed as a Form 8857.

    Note:

    The written statement is referred to as Form 8857 for purposes of the instructions in this IRM.

  10. If a taxpayer claims his or her signature was forged refer to IRM 25.15.7.11.14.5.1 and explain the tacit consent factors. Advise the taxpayer that a determination of forgery would mean that the joint election is invalid and the taxpayer may owe tax if he or she had taxable income. See IRM 25.15.1.2.4, Forged Signatures, for further information. If the taxpayer contends the tacit consent factors do not apply or is uncertain whether the factors apply, advise the taxpayer that her or she may file a to file a Form 8857 and the forgery issue on line 11 will be addressed during consideration of the Form 8857 claim.

  11. A taxpayer may inquire about an existing installment agreement (IA) and whether he/she should continue to make payments if they file a claim for relief from joint and several liability. Do not recommend any action, but offer the available options.

    1. If the RS does not continue to make payments and the claim is disallowed, full payment may be due immediately.

    2. If the RS continues to make payments and relief is granted under IRC 6015(c), the RS will not receive a refund because refunds are not allowed under IRC 6015(c).

    3. If the RS continues to make payments and relief is granted under IRC 6015(b), the RS will be entitled to a refund of installment payments made solely by the RS to the extent of relief granted subject to the limitations of IRC 6511. This is only if the installment agreement was not defaulted.

    4. If the RS continues to make payments and relief is granted under IRC 6015(f), the RS may be entitled to a refund depending upon whether the account liability resulted from an understatement or underpayment and as long as the installment agreement was not defaulted.

      Note:

      For understatements, the RS is eligible for a refund for installment payments made after the date the request for relief was filed. Additionally, the RS must establish that he or she provided the funds.

      For underpayments, the RS is eligible for a refund of separate payments if the RS establishes he or she provided the funds.

      Caution:

      The availability of refunds is subject to IRC 6511.

  12. If a taxpayer inquires about the status of the claim, research ISTSR. See IRM 25.15.14for additional information. Ensure the TC 971 AC 065 and TC 972 AC 065 has been input as required, see IRM 25.15.2.4.2. If missing when required, enter a history item on Desktop Integration that a TC 971 or TC 972 was required but not input.

  13. If you cannot assist the caller, advise the taxpayer to call 1–800–829–1040 or 215–516–2000 (for customers outside the U.S. and overseas) for questions not relating to relief from joint and several liability. On accounts assigned to technicians or where the questions is not general in nature route the call for extension routing.

25.15.16.5  (04-01-2007)
Hearing Impaired Customers and TDD Equipment

  1. Hearing-impaired taxpayers with TDD/TTY equipment are instructed in Publication 17 to call 1-800-829-4059 for tax assistance.

    Note:

    Hearing-impaired taxpayers are no longer required to use the Federal Relay Service.

  2. If you receive a call from a hearing-impaired taxpayer, he/she may be speaking through a relay operator. As soon as you answer, the operator will announce they are calling as a relay operator on behalf of a taxpayer. You should:

    • Conduct disclosure verification as if you were talking directly to the taxpayer

    • Continue with the conversation.

25.15.16.6  (03-04-2008)
Outgoing Calls

  1. If additional information is needed from the taxpayer when evaluating correspondence received, attempt to reach the taxpayer by phone before sending any additional information request letter.

  2. Document all telephone contact and attempts to contact on DI and any information received in the workpapers if the case is assigned to you. Be sure to provide your name and identification number at the beginning of the initial call to the taxpayer.

  3. Special caution should be taken when leaving messages to the taxpayer on answering machines and voice mail. IRS employees will not identify themselves as IRS employees unless they reasonably believe the answering machine or voice mail belongs to the taxpayer. See IRM 11.3.2.6.1 for additional information.

25.15.16.7  (03-04-2008)
Contact Recording

  1. "Contact Recording" is a telephone application/tool/system that records incoming "toll free" telephone contacts for the purpose of possible subsequent monitoring.

  2. Incoming calls are answered with an additional announcement that states, "Your call may be monitored or recorded for quality purposes."

  3. The system has been implemented in all Accounts Management and Compliance Services call sites.

  4. Managers and Quality Review use the tool to perform required random reviews (performance and product) of incoming telephone contacts.

  5. While the system provides limited screen capture of account actions, as well as voice recording of the call, the recordings are NOT accessible by TIN, VPIN, PIN, or any other Taxpayer Identification Number.

  6. The system stores data by Standard Employee Identifier (SEID) for a maximum of 45 days.

  7. There is a procedure, within the system, to disable the recording if a caller indicates that he/she does not wish to be recorded. Your computer desktop should have a "Stop Recording" icon for this purpose.

    • If the caller requests NO recording, take action to disable the recording by selecting the Stop Recording icon and executing the " Stop Recording" button.

    • If you must transfer this caller, advise the caller of the transfer and that he/she will need to restate his/her request (that he/she does not wish to be recorded). When the call is transferred into a new site, the employee at the new site takes action to disable the recording.

  8. If the caller also asks to record the conversation, advise the caller that he/she may not record the call. Advise the caller that he/she may request a copy of the call under the Freedom of Information Act (FOIA). Advise the caller that this request must be in writing and contain the date, name and identification number of the employee, and the approximate time of the call. Also, in order for IRS to locate and associate the call with the requester, there must be some identification of the taxpayer (name, address, TIN, etc.) during the call. The FOIA request cannot be processed without this information. See IRM 21.1.3.17.1(4), for FOIA recording request.

25.15.16.8  (04-01-2007)
Emergency Situations

  1. Emergency Situations include the following:

    • Suicide Threats - see IRM 21.1.3.12 for additional information.

    • Assault/Threat Incidents - see IRM 21.1.3.10.3 for additional information.

    • Bomb Threats - see IRM 21.1.3.10.7 for additional information.

  2. Document The Call -- for all emergency situations - if possible, obtain the following information:

    • Caller’s/taxpayer’s name

    • Taxpayer’s Identification Number (TIN)

    • Time of call

    • Origin of call, if possible

    • Statements made by taxpayer/caller

    • Any other general information to aid the TIGTA investigation

    • Research CC INOLE or CC ENMOD for taxpayer account data, if TIN is obtained from caller. Attach screen prints to any documentation and forward to manager (who will forward to nearest TIGTA office).

  3. When a threat is received – recording the call enables the call to be traced:

    • Press the Emergency/Record Call button on the telephone

    • The recording of the call begins

    • Without disrupting the call, get the manager’s attention and notify the manager of the emergency situation

    • A manager will monitor the call to assess the gravity of the situation

    • Once an emergency situation is confirmed, the manager will acknowledge to you that he/she is aware of situation

    • The recorded call is made available to the nearest TIGTA office, along with the written report.

25.15.16.9  (03-04-2008)
Commitment to Quality

  1. All functional areas of the IRS are committed to achieving excellence in the service provided to all taxpayers. Innocent Spouse employees are trained to communicate with taxpayers and to be knowledgeable of Innocent Spouse tax laws and related IRS operational procedures. Innocent Spouse employees must assist taxpayers, practitioners, and other third parties, in a manner that warrants the highest degree of public confidence.

  2. To ensure quality service for our customers, Innocent Spouse employees are subject to monitoring by Andover Compliance PAS. This monitoring is designed to review all phases of incoming telephone contacts.

  3. The results of these reviews are input to the National Quality Review System (NQRS) database. NQRS is available to all authorized users via the IRS intranet at http://eq/web/irs/gov/.

  4. Refer to IRM 21.10.1, Accounts Management and Compliance Services Quality Review Program, for more information.

25.15.16.10  (04-01-2007)
Related IRMs

  1. See IRM 21.1.3.2.2(7) if you have unintentionally disclosed return or return information to an unauthorized party.

  2. See IRM 21.1.3.2.2(8) if you receive a telephone call from a taxpayer who has received IRS mail belonging to another taxpayer.

  3. See IRM 21.1.3.8 if you receive an inquiry from an IRS Employee.

  4. See IRM 21.3.10.2.4 for information regarding oral disclosure consent – Taxpayer can give us verbal authority to talk to someone else. Taxpayer does not have to remain on line.

  5. See IRM 21.1.3.3.2 Oral Disclosure Consent/Oral TIA (Paperless F8821) for information regarding Form 8821,Tax Information Authorization.

  6. See IRM 21.1.3.16 if you receive a taxpayer complaint/compliment about IRS service.


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