IRS Response $0 Accrued Interest (8.1) For your Knowledge: In some instances, interest is restricted from being calculated on the IRS system and the aggregate accrued interest field in the weekly file will be all zeros. In this instance, the PCA must contact customer service to reach out to the technical analyst for assistance in calculating pay-off amounts, to provide a payoff balance, or negotiate payments. When a taxpayer wants to pay off a tax liability that has $0 accrued interest on the account: Sir/Ma’am, we will need to obtain a payoff balance from the IRS that includes all interest and penalties. We will call you back when we receive the payoff balance from the IRS within the next day couple of days. Do you have any questions? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! When the taxpayer wants to establish a payment arrangement that has $0 accrued interest on the account: Sir/Ma’am, we will need to obtain an estimated balance from the IRS that includes all interest and penalties through the term of the payment arrangement. We will call you back in the next couple of days to discuss payment arrangements once we receive the estimated balance that includes all interest and penalties from the IRS. Do you have any questions? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Automated Levy Programs (APL’s) and Collection Appeals (12.9) Automated Levy Programs (APL’s) and Collection Appeals (12.9) If the taxpayer requests an appeal in response to any APL Program or the taxpayer raises any issues regarding the IRS intent to levy or the actual levy: Sir/Ma’am, you should call the IRS using the number on the notice you received. We will place your account on hold until it is recalled by the IRS. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Bankruptcy (12.7) Bankruptcy (12.7) Taxpayer indicates they filed Bankruptcy: Sir/Ma’am, you will need to call the IRS directly at 1-800-973-0424, M-F, 7am-10PM EST and provide them with the following information: • • • • Bankruptcy Case Number; Bankruptcy Court Location; Type of Bankruptcy filing if known; and The name and phone number of their bankruptcy attorney. In the meantime, we will place a hold on your account until the IRS recalls the account. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! Taxpayer indicates they are going to file Bankruptcy (has not filed yet) Sir/ Ma’am, once you file for bankruptcy you will need to call the IRS directly at 1-800-973-0424, M-F, 7am-10PM EST and provide them with the following information: • • • • Bankruptcy Case Number; Bankruptcy Court Location; Type of Bankruptcy filing if known; and The name and phone number of their bankruptcy attorney. In the meantime, we will place a 60-day hold on your account, allowing you time to provide this information to the IRS. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Business Taxpayer Voluntary Payment Presentation Sir/Ma’am, how much would your company like to pay toward this tax liability as a one-time voluntary payment? What date would your company like to make the payment? Great, I will document the account that your company will make a payment of (insert dollar amount) on (insert date). The IRS offers several ways to pay, what payment method would your company like to use to make their payment? (Proceed to Payment Instructions then return to Voluntary Payment Close) Voluntary Payment Close Please call me on (insert payment date) with the confirmation number after your company has made their voluntary payment. I will document the account that your company will make a one-time voluntary payment of (insert dollar amount) on (insert date). Once the one-time voluntary payment posts, we will return the account to the IRS. If your company is able to resolve this account in the future, please contact the IRS to discuss resolution. Please keep in mind there are alternative resolutions such as an Offer In Compromise available through the IRS website at www.irs.gov. Sir/Ma’am, before I end this call I must inform you that extra payments or higher payments can be accepted at any time. When making payment(s) by mail, your company will want to send those payment(s) to the IRS at (insert IRS address) with a copy of the latest notice they have received. Payments are applied to the tax first, then penalties, and then interest. Note: The taxpayer is not allowed to designate the application of the payments. When there are multiple tax years, the payment is applied to the earliest assessment or earliest Collection Statute Expiration Date, whichever is in the best interest of the government. All future returns must be filed and the tax due paid in a timely manner. Any future tax refunds will be applied to the balance due. Note: Refund offsets do not take the place of the monthly payment due. Penalties and interest will continue to accrue on this account until the total amount due is paid in full. Sir/Ma’am, do you have any questions regarding anything we have discussed today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Combat Zone (12.17) If the taxpayer states he/she is in a combat zone (A combat zone is any area the President of the United States designates by Executive Order as an area in which the United States Armed Forces are engaging or have engaged in combat. Please see the PPG for additional guidance regarding combat zones.): Sir/Ma’am, deferral of payment may be requested in writing by submitting the following documentation to the IRS at IRS Atlanta CSCO, 2385 Chamblee Tucker Rd, Chamblee, GA 30341, Stop 74. Include the following documentation with your written request: • • • • Date of deployment, all entry and exit dates Which combat zone you are currently stationed Type of service and organization name and phone number, if provided Documentation to support your time served or worked in a Combat Zone. Documentation must indicate that you served or worked in support of or were deployed to a current Combat Zone (CZ), Contingency Operation “CO” or Qualified Hazardous Duty Area (QHDA) and must show a qualified area. Acceptable documentation includes: o Any official documents received that show the area, theater or military operation and the approximate entry date, is acceptable. o Civilians will usually provide a Letter of Authorization or a letter from their employer. o Letters from the military that state that you served in a “tax-free zone” or “Combat Zone Tax Exclusion Area (CZTE)” are acceptable. o If documentation does not list an exit date but only indicates tour of duty or length of duration in approximate number of days, the exit date provided verbally by the taxpayer is acceptable. o Receipt of combat pay, back pay or stopgap pay is not proof that you are qualified for the CZ exclusions. You must be serving or working in a current CZ, CO or QHDA or in direct support to qualify. Types of documents might include: o Military orders o Letters of Authorization (civilians) o Hospital discharge papers o Discharge from Active Duty o Official letterhead memorandum from a military department or civilian employer o Request and Authorization for TDY Travel or DoD Personnel (civilian and military) o Other official types If you have additional questions, please check with your legal assistance office or access Publication 3, Armed Forces’ Tax Guide at www.irs.gov. If you do not have internet access you may call 1-800-908-9946 to request a copy of Publication 3. Sir/Ma’am, we will place a 60 day hold on your account to allow time for you to provide the information to the IRS. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Sir/Ma’am, do you have any questions regarding anything we have discussed today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Thank you, have a great day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Disable Call Recording Disable Call Recording Taxpayer refuses to continue the discussion unless the recording is disabled Sir/Ma’am, I’m turning off the recording at this point of the conversation as you’ve requested and we will document your account that you requested for this conversation not to be recorded. (Turn Off recording then Continue Conversation) Document that the taxpayer refused to talk to you unless assured the conversation was not being recorded. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Disaster/Emergency (12.10) & (12.10.1) If the taxpayer claims to be affected or impacted by a Disaster/Emergency and there is no suspension on the account (Please see PPG for what is considered a major disaster) (12.10): Sir/Ma’am, you should call 866-562-5227 to notify the IRS that you are affected or impacted by a major disaster or providing direct emergency assistance to a major disaster. We will place a hold on your account for 60 days, or the duration of the disaster status. If you need additional information about disaster relief you may visit www.irs.gov or www.fema.gov. Is there anything else we can help you with today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Thank you, have a great day! When an account is suspended due to disaster/emergency and the taxpayer calls in regarding their payment arrangement (12.10.1): Sir/Ma’am, Are you able to continue your current payment arrangement? If No: Sir/Ma’am, let’s see what we can do to restructure your payment arrangement to provide you some relief at this time. How much can you afford to pay a month during this time? (Check if the offered monthly payment amount will satisfy each module within their respective Earliest CSED. If not, consider alternatives which may include a few months at the taxpayers offered payment amount, and increasing the remaining payments to satisfy each module within their respective Earliest CSED) If the taxpayer indicates they are unable to pay anything during this time: Sir/Ma’am, we will terminate your payment arrangement at this time and then return your account to the IRS. If you are able to resolve this account in the future, please contact the IRS to discuss resolution. Is there anything else I can help you with today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Thank you, have a great day! If Yes: Sir/Ma’am we will document your account that you called in today and have indicated that you can continue to make the current monthly payments of (insert monthly $ payment amount) by the (insert due date) each month. Is there anything else we can help you with today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Disaster/Emergency (12.10) & (12.10.1) No: No Problem. Do you have any other questions at this time? Thank you, have a great day! When an account is suspended due to disaster/emergency and the taxpayer calls in and wants to resolve their account: Handle call using the normal presentations and responses When an account is suspended due to disaster/emergency and the taxpayer calls in and indicates they are unable to pay while being impacted or affected by the disaster/emergency but can pay at a later time: Sir/Ma’am, your account is currently on hold due to the major disaster and/or providing direct emergency assistance to a major disaster. Your account has been on hold for (# of days) days, and will continue to be on hold for another (# minus the # of days already on hold) or the duration of the disaster status. Once the hold is released we will follow up with you to discuss resolution of this tax liability. Is there anything else we can help you with today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Thank you, have a great day! If the taxpayer requests relief from immediate collection activity by Performant: Sir/Ma’am, we will place your account on hold and return your account to the IRS. If you are able to resolve this account in the future, please contact the IRS to discuss resolution. Sir/Ma’am, do you have any questions regarding anything we have discussed today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Thank you, have a great day! Document Account, create a task with a note “review for return-taxpayer has requested relief from immediate collection measure by Performant” for manager to review the account for return. When an account is in suspended status due to disaster/emergency and the taxpayer calls in and indicates unable to pay even if they were not in this situation: Refer to cannot pay close. When an account is in suspended status due to disaster/emergency and the taxpayer calls in and wants to resolve their account: Handle call using the regular presentations and responses. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response FDCPA-Verbal or Written Cease and Desist (12.14) FDCPA-Verbal Cease and Desist (12.14) If a taxpayer indicates to cease and desist or they indicate that they do not want to work with Performant to resolve their tax matter: Sir/Ma’am, we will document your account accordingly and return your account to the IRS. Is there anything else we can help you with today? (Respond accordingly) Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! FDCPA-Written Cease and Desist (12.14) If there is a written cease and desist on an account or a written notice from the taxpayer or joint taxpayer that they do not want to work with Performant to resolve their tax matter: Do not contact the taxpayer or joint taxpayer (if it is a joint liability). Make sure the appropriate warnings are placed on the account and document the account accordingly to initiate the return of the account. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Freedom of Information Act (FOIA) or the Privacy Act (7.1) Freedom of Information Act (FOIA) or the Privacy Act (7.1) If a taxpayer makes an inquiry about the Freedom of Information Act or the Privacy Act Sir/Ma’am, we will forward your inquiry referencing the Freedom of Information Act (FOIA) to the IRS. The IRS will respond to your inquiry. We will place your account on hold until the IRS responds. Is there anything else we can help you with today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Thank you, have a great day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Identity Theft (12.8) Identity Theft (12.8) If a taxpayer calls to report his or her SSN has been misused to obtain goods or services or to report other complaints related to Identity Theft. Sir/Ma’am, you need to contact the Federal Trade Commission (FTC) Identity Theft Hotline at 1-877-438-4338 if you have not already reported the theft. (Continue Conversation using appropriate Presentation or Response) If a taxpayer indicates that the balance due was the result of Identity Theft, or his or her SSN is being used illegally, and has not contacted the IRS: Sir/Ma’am, you need to visit the IRS website www.irs.gov for the “Taxpayer Guide to Identity Theft” for guidance. If you do not have access to the internet, you can call 1-800-908-4490. We will place a 60 day hold on your account to give you time to follow the IRS guidance which will require you to provide documentation to the IRS to substantiate the claim. If after 60 days your case has not been recalled by the IRS, we will follow up with you about the outstanding balance. Do you have any questions? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response If The Taxpayer Requests Offer In Compromise Information (Sec 12.2) If The Taxpayer Requests Offer In Compromise Information (Sec 12.2) Sir/Ma’am, you may visit the IRS website at www.irs.gov for information or call 1-800-TAX-FORM or 1-800-8293676 for Form 656-B, Offer in Compromise Booklet. In the meantime, we will place a 60 day hold on your account to allow you to provide the information to the IRS. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem, Do you have any other questions at this time? Great, have a good day! Note: If you contact the taxpayer after the 60 day hold is lifted and the taxpayer states they have provided the required forms and/or information to the IRS and the account has not been recalled after the initial 60 day hold, place them on hold and task customer service to reach out to Technical Analyst for further guidance. (If the taxpayer indicates that there is doubt as to the liability, doubt as to the IRS’s ability to collect the balance due, when there is a serious economic hardship, or other exceptional circumstance that warrant acceptance of a less than full payment:) Sir/Ma’am, there are alternative resolutions (e.g. Offer in Compromise) available through the IRS at www.irs.gov. I suggest that you explore these options as a way to possibly resolve your account. In the meantime, we will place a 60 day hold on your account to allow you to explore the alternative resolutions and decide whether to pursue one of them which will require you to provide information to the IRS. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! Note: If you contact the taxpayer after the 60 day hold is lifted and the taxpayer states they have provided the required forms and/or information to the IRS and the account has not been recalled after the initial 60 day hold, place on hold and task customer service to reach out to Technical Analyst for further guidance. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Responses Information Request (6.5) and Taxpayer Address Correction Request (6.8) Information Request (6.5) If the taxpayer request additional tax information not available to the PCA (transcripts of the account or an explanation of the penalties and interest) or a Pay in Full Statement Sir/Ma’am, you can request your tax transcript online at www.irs.gov by clicking “Get Transcript”. If you do not have internet access you may call 1-800-908-9946 and request Form 4506-T. (Continue with appropriate Presentation or Response) If the Taxpayer requests for us to mail the 4506-T (6.5) Sir/Ma’am, we will mail you the 4506-T as you have requested. Once you complete the form, you will want to mail it to the address located on the reverse side the Form 4506-T. (Continue with appropriate Presentation or Response) Taxpayer Address Correction request (6.8) Sir/Ma’am, anytime you have a change of address, you need to update the IRS by completing Form 8822, Change of Address. You can obtain the form by going online to www.irs.gov or calling 1-800-829-3676 and requesting the Form 8822. Once you complete the form, you will want to mail it to the address located on the reverse side the form. (Continue with appropriate Presentation or Response) Note: For joint liabilities, when either taxpayer establishes a separate residence, the taxpayer who establishes the separate residence must complete Form 8822. If the Taxpayer requests for us to mail the 8822, Change of Address (6.8) Sir/Ma’am, we will mail you Form 8822, as you have requested. Once you complete the form, you will want to mail it to the address located on the reverse side the form. (Continue with appropriate Presentation or Response) Note: For joint liabilities, when either taxpayer establishes a separate residence, the taxpayer who establishes the separate residence must complete Form 8822. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Responses Joint and Several Liability (12.12) & Innocent Spouse Relief (12.13) Joint and Several Liability (12.12) If one of the taxpayers on a joint tax module believe he/she should not be required to pay the total amount due (including tax, penalty, and/or interest) for a tax year in which he or she filed a joint return: Sir/Ma’am, tax year (insert year/s) is a joint and several liability, which is a liability of more than one person for which each person is liable to pay back the entire amount of the debt. Taxpayers who file and sign a joint return are fully responsible for the accuracy of the return and for the total amount due. The liability applies to each spouse even though only one spouse may have earned the wages or income shown on the return. If you believe you should not be required to pay the total amount for (enter tax year/s), you may be eligible for relief from joint and several liability by requesting Innocent Spouse Relief using Form 8857. You should visit the IRS website at www.irs.gov for more information. How would you like to resolve this matter? Go to appropriate response or presentation. Innocent Spouse Relief (12.13) If a taxpayer request information on Innocent Spouse Relief: Sir/Ma’am, You may request Innocent Spouse Relief by filing Form 8857, Request for Innocent Spouse Relief. To get a copy of Form 8857 and more information, you can visit www.irs.gov or call 1-800-829-3676. Once you complete Form 8857, please mail it to the address on the form. In the meantime, we will place a 60 day hold on your account to provide you the time to file Form 8857 with the IRS. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Is there anything else we can help you with today? (Respond accordingly) Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! Note: If you contact the taxpayer after the initial 60 day hold is lifted and the taxpayer indicates they have filed form 8857 with the IRS and the account has not been recalled, ask the taxpayer for the date they filed Form 8857 and schedule a task with Customer Service to follow up with the IRS Technical Analyst for further guidance. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Military Deferment (12.19) If the taxpayer says he/she is in the military or asks about military deferment: Sir/Ma’am, you may qualify for a deferment if you are member of Armed Forces, not in a combat zone, and you have income tax that becomes due before or during your military service. The following criteria must be met to qualify for military deferment:  You must be in your initial period of service, unless you are an officer. If you are an officer, the initial period of service is limited to the first two years following entry into the service.  You must be materially affected because of your military status meaning your current military income is less than the earned income immediately prior to military status.  You must make a WRITTEN request to (Technical Analyst Address) and you may need to supply supporting documentation such as a copy of orders or reporting instructions. See requirements for source documentation below.  You are required to supply supporting documentation when the active duty is under the first enlistment in the armed services for the military member or when the active duty is the first period of the reenlistment for the military member who has been out of the service for one year or more.  You are NOT required to supply supporting documentation when the initial period of service due to military service is under a U.S. selective service act, or when the period of service prior to any reenlistment is following recall of the military member to active duty from an inactive reserve or National Guard unit.  You must include the following information in your written request: your name, social security number, monthly income and source of income before military service, current monthly income, military rank, the date you entered military service, and the date you are eligible for discharge. It is helpful if you submit a copy of your orders.  You must be current on all filing requirements. Do you meet all of the above criteria? If No: Sir/Ma’am, then you would not qualify for military deferment, so let’s see how else we can help you resolve this tax liability. (Go to appropriate presentation and start negotiating starting with Payment in Full, etc.) If yes: Great, you should complete the written request and supply the supporting documentation required. Please keep in mind it is helpful if you submit a copy of your orders. Once you complete the request send it to “Technical Analyst Address”. Your request will be reviewed by the IRS and you will be advised in writing of the decision. If your request is granted, you will be allowed up to 180 days after termination or release from military service to pay the tax. In the meantime, we will place a 60 day hold on your account to allow you to provide the request for evaluation to the IRS. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Is there anything else we can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Misdirected Payments (7.3) If a taxpayer indicates they mailed a payment to Performant versus sending it to the IRS: Sir/Ma’am, all payments should be mailed to the IRS directly at, Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0010. Once we receive your payment we will forward the payment to the IRS. Moving forward please ensure all payments are mailed to the IRS at Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0010. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Payment Discrepancy (12.15.3) If the taxpayer states the balance due has been paid (12.15.3) Sir/Ma’am, I will need to gather some information from you to provide to the IRS to research the location of your payment. What was the… • • • • • • • • • Name and address listed on the payment or used to make the payment Social security number listed on the payment or used to make the payment Type of tax (i.e. Form 1040) Tax period Amount of payment Type and method of payment (e.g. paper check, EFTPS) o If a paper check was used: What was the check #? Please mail a copy of the front and back of the cancelled check to (PCA address for IRS) or fax it to (PCA fax number for IRS). o If a money order or Cashier’s Check was used: What is the Serial Number on the money order or cashier’s check that you used to make this payment? What date did you buy the money order or cashier check? What is the name and address of the office that issued the money order or cashier’s check? Please attempt to obtain a clear copy of the front and back of the cancelled money order or cashier’s check and mail it to (PCA address for IRS) or fax it to (PCA fax number for IRS). IRS office where payment was made or mailed Issue date of payment Date of receipt, receipt number, and type of receipt (if received) The IRS will attempt to locate this payment and resolve the dispute within 60 calendar days of receipt, and will notify Performant when the dispute is resolved. In the meantime, we will place a hold on your account while the IRS researches the location of this payment. Once the IRS notifies us that the dispute has been resolved, and if there is an outstanding balance, we will follow up with you. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Penalty Abatement (12.15.2) If the taxpayer acknowledges they owe the tax but request for Penalty Abatement or reduction (12.15.2) Sir/Ma’am, if you would like the IRS to consider removing or reducing the penalty due to “reasonable cause” (a legitimate reason that the IRS may consider), you can request an abatement of penalties, by submitting a signed request to the IRS explaining the reasons for an abatement of penalties using FORM 843, Refund and Request for Abatement . You can obtain Form 843 at www.irs.gov or call 1-800-908-9946 if you do not have internet access. Once you complete the form, you will want to mail the completed form to the IRS address where you would be required to file a current year tax return. Do you need this address? (Provide IRS address based on the taxpayers filing address) Will you be submitting the abatement request, Form 843? If No: If you are not going to submit the abatement request let’s see how else we can help you resolve this tax liability. (Go to appropriate presentation and start negotiating starting with Payment in Full, etc.) If Yes: We will place a 60 day hold on your account to allow you to submit the abatement request to the IRS and for the IRS to respond to you. I suggest that you call us back to resolve the tax liability once you receive a response from the IRS, or we will follow up with you once the IRS notifies us they have reviewed your request. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! If the Taxpayer requests that Performant mail Form 843 (12.15.2) Sir/Ma’am, we will mail you Form 843 as you have requested. Once you complete the form, you will want to mail the completed form to the IRS address where you would be required to file a current year tax return. Do you need this address? (Provide IRS address based on the taxpayers filing address) Will you be submitting the abatement request, Form 843? If No: If you are not going to submit the abatement request let’s see how else we can help you resolve this tax liability. (Go to appropriate presentation and start negotiating starting with Payment in Full, etc.) If Yes: we will place a 60 day hold on your account to allow you to submit the abatement request to the IRS and for the IRS to respond to you. I suggest that you call us back to resolve the tax liability once you receive a response from the IRS, or we will follow up with you once the IRS notifies us they have reviewed your request. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Power of Attorney (POA) Voluntary Payment Presentation Sir/Ma’am, how much would Mr. /Ms. (taxpayer last name) like to pay toward this tax liability as a one-time voluntary payment? What date would they like to make the payment? Great, I will document the account that your client will make a payment of (insert dollar amount) on (insert date). The IRS offers several ways to pay, what payment method would your client like to use to make their payment? (Proceed to Payment Instructions then return to Voluntary Payment Close) Voluntary Payment Close Please call me on (insert payment date) with the confirmation number after your client has made their voluntary payment. I will document the account that your client will make a onetime voluntary payment of (insert dollar amount) on (insert date). Once the one-time voluntary payment posts, we will return the account to the IRS. If your client is able to resolve this account in the future, please contact the IRS to discuss resolution. Please keep in mind there are alternative resolutions such as an Offer in Compromise available through the IRS website at www.irs.gov. Sir/Ma’am, before I end this call I must inform you that extra payments or higher payments can be accepted at any time. When making payment(s) by mail, your client will want to send those payment(s) to the IRS at (insert IRS address) with a copy of the latest notice they have received. Payments are applied to the tax first, then penalties, and then interest. Note: The taxpayer is not allowed to designate the application of the payments. When there are multiple tax years, the payment is applied to the earliest assessment or earliest Collection Statute Expiration Date, whichever is in the best interest of the government. All future returns must be filed and the tax due paid in a timely manner. Any future tax refunds will be applied to the balance due. Note: These refund offsets do not take the place of the monthly payment due. Penalties and interest will continue to accrue on this account until the total amount due is paid in full. Sir/Ma’am, do you have any questions regarding anything we have discussed today? Great, I would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I have provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Refund Offset Will Satisfy The Balance (12.6) Refund Offset will satisfy the Balance (12.6) Sir/Ma’am, what date did you file your return? Did you file an electronic return or paper return? If filed within last 6 weeks: Mr./Ms.______, in most instances the processing of a tax return will be completed within 6 weeks of the filing date. We will put your account on hold until (insert 6 weeks from filing date), to allow the necessary time for the return to be processed. We will follow up with you on or after (insert previous date), if there is an outstanding balance on your account to discuss at that time. (Place hold on account with 6 weeks from filing date) Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! If filed more than 6 weeks ago: Mr./Ms.______, in most instances the processing of a tax return will be completed within 6 weeks of the filing date. You may want to check the status of your refund since it has been more than 6 weeks since you filed your return. You may contact the IRS directly by visiting www.irs.gov and clicking Where’s My Refund. For automated information you may call 1-800-829-1954 24 hours a day, 7 days a week. You may also call 1800-829-1040 between 7am-10pm local time*. *Note that taxpayers living in Alaska and Hawaii are treated as being in Pacific Time Zone for this purpose. When will you be able to check the status of your return? Great, please contact us as soon as you have an update on your return so we can document your account. If we do not hear from you by (insert date the taxpayer provided), we will follow up with you then, if there’s an outstanding balance on your account. (Schedule Call Back) Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! If taxpayer has questions about their refund: Sir/Ma’am, for questions regarding your refund you should contact the IRS directly by visiting the IRS website at www.irs.gov and clicking Where’s My Refund. For automated information you may call 1-800-829-1954 24 hours a day, 7 days a week. You may also call 1-800-829-1040 between 7am-10pm local time* if it has been more than 21 days from an electronically filed return or more than 6 weeks for a paper filed return. (Return to appropriate Presentation or Response) *Note that taxpayers living in Alaska and Hawaii are treated as being in Pacific Time Zone for this purpose. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Restructuring Payments-New Module Assigned New Module Added to the Current Account that is in a Payment Arrangement: (terminate PA if cannot include new module) Sir/Ma’am, we received an additional (Tax year, and tax Type) in the amount of (insert $ amount) in our office, and we will need to restructure your current payment arrangement to include this tax liability. How much can you afford to increase your monthly payments to include this new tax year in your payment arrangement? (Check if this will satisfy all modules within their respective Earliest CSED’s.) If all tax modules will be satisfied within their respective ECSED’s: Sir/Ma’am, we can accept your offer to include the new tax liability in this payment arrangement. I will document your account that you will pay (insert dollar amount) on (next payment date) and each month thereafter on (insert monthly payment date). Give payment arrangement Close. If the taxpayers offer does not satisfy all of the tax modules within their respective ECSED’s: Unfortunately, the amount you offered will not satisfy the account within the allowed term. The lowest payment amount we could accept is (insert dollar amount), which would resolve the total tax liability in (insert # of months) months. Is this something you could do? If Yes: Great, I will document your account that you will pay (insert dollar amount) on (next payment date) and each month thereafter on (insert monthly payment date). Give payment arrangement close. If No: (make sure you have negotiated all available options with the taxpayer and the taxpayer indicates they cannot pay the entire balance satisfying all modules within their respective Earliest CSED’s): Unfortunately, if we cannot re-structure the payment arrangement to satisfy this account within the allotted time, we will have to terminate your payment arrangement. Are you able to make a voluntary payment toward your account at this time? If Yes: Great, how much can you pay as a one-time voluntary payment and when will you make this payment? Great, I will document that we have notified you that we will have to terminate the payment arrangement since you are unable to restructure your payment within the allotted term at this time. Once we receive the voluntary payment, we will terminate your payment arrangement and return your account to the IRS. If you are able to resolve this account in the future, please contact the IRS to discuss resolution. Keep in mind there are alternative resolutions such as an Offer in Compromise available through the IRS website at www.irs.gov that you can review at any time as a way to possibly resolve your account. Is there anything else we can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! If No: Sir/Ma’am, I will document that we have notified you that we will terminate your payment arrangement. Once we terminate your payment arrangement we will return your account to the IRS. If you are able to resolve this account in the future, please contact the IRS to discuss resolution. Keep in mind there are alternative resolutions such as an Offer in Compromise available through the IRS website at www.irs.gov that you can review at any time as a way to possibly resolve your account. A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Restructuring Payments-New Module Assigned Is there anything else we can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Social Security Disability (SSD) or Supplemental Security Income (SSI) 14.2 Taxpayer indicates they receive Social Security Disability (SSD) or Supplemental Security Income (SSI) (14.2) Sir/Ma’am, since you are receiving (Social Security Disability (SSD) or Supplemental Security Income (SSI)) we will place a hold on the account and return the account to the IRS. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Taxpayer indicates they are an IRS employee (12.1) Taxpayer indicates they are an IRS employee (12.1) Sir/Ma’am, since you are an IRS employee we will place a hold on the account and return your account to the IRS. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Taxpayer Request assistance from TAS (15.3) If a taxpayer request assistance from the Tax Advocate Service (TAS) Sir/Ma’am, there are a few different ways we can help you get in contact with the Tax Advocate Service. The easiest is to provide you with their telephone number which is 1-877-777-4778 and transfer you to the Tax Advocate Service. Would you like us to transfer you and stay on the line until a representative comes to the line? If yes: Sir/Ma’am, we will place your account on a 60 day hold for you to obtain assistance from Taxpayer Advocate Service. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Before we transfer you to the Taxpayer Advocate Service, is there anything else we can help you with today? If no: We will go ahead and transfer you to the Tax Advocate Service. Please hold while we transfer the call. (Conference call, and drop the call once a representative comes to the line.) If no: Sir/Ma’am, you are certainly able to call the Taxpayer Advocate Service number I have given you for assistance, or you may visit the IRS website at www.IRS.gov to obtain the Application for Taxpayer Assistance Order, Form 911. Or you may call 1-800-TAX-FORM or 1-800-829-3676 to request Form 911. Once you complete the form you will need to mail it to the address on the form. Sir/Ma’am, we will place your account on a 60 day hold for you to obtain assistance from Taxpayer Advocate Service. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Is there anything else we can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! If the Taxpayer requests us to mail Form 911, Application for Taxpayer Assistance Order Sir/Ma’am, we will mail you Form 911, as you have requested. Once you complete the form, you will want to mail it to the address on the form. Sir/Ma’am, we will place your account on a 60 day hold for you to provide the required information. If after 60 days your account has not been recalled by the IRS, we will follow up with you about the outstanding balance. Is there anything else we can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem, Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Taxpayer Voluntary Payment Presentation Sir/Ma’am, how much would you like to pay toward this tax liability as a one-time voluntary payment? What date will you make the payment? Great, I will document your account that you will make a payment of (insert dollar amount) on (insert date). The IRS offers several ways to pay, what payment method would you like to use to make your payment? (Proceed to Payment Instructions then return to Voluntary Payment Close) Voluntary Payment Close Please call me on (insert payment date) with the confirmation number after you have made your voluntary payment. I will document your account that you will make a one-time voluntary payment of (insert dollar amount) on (insert date). Once your one-time voluntary payment posts, we will return your account to the IRS. If you are able to resolve this account in the future, please contact the IRS to discuss resolution. Please keep in mind there are alternative resolutions such as an Offer in Compromise available through the IRS website at www.irs.gov. Sir/Ma’am, before I end this call I must inform you that extra payments or higher payments will be accepted at any time. When making payment(s) by mail, you will want to send those payment(s) to the IRS at (insert IRS address) with a copy of the latest notice you have received. Payments are applied to the tax first, then penalties, and then interest. Note: The taxpayer is not allowed to designate the application of the payments. When there are multiple tax years, the payment is applied to the earliest assessment or earliest Collection Statute Expiration Date, whichever is in the best interest of the government. All future returns must be filed and the tax due paid in a timely manner. Any future tax refunds will be applied to the balance due. Note: These refund offsets do not take the place of the monthly payment due. Penalties and interest will continue to accrue on this account until the total amount due is paid in full. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Satisfaction Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Satisfaction Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017 IRS Response Unable to Pay (12.3) If the taxpayer indicates that payment of the balance due immediately or through a payment arrangement would leave him or her unable to pay necessary living expenses or a medical hardship is reported: Sir/Ma’am, we will document your account accordingly and return your account to the IRS. If you are able to resolve this account in the future, please contact the IRS to discuss resolution. Keep in mind there are alternative resolutions such as an Offer in Compromise available through the IRS website at www.irs.gov that you can review at any time as a way to possibly resolve your account. Is there anything else I can help you with today? Great, we would like to transfer you to an Automated Customer Service Survey that includes 3 questions regarding the service I provided you with today. Would you like to be transferred to this survey? Yes: Great, I will transfer you to the Customer Service Survey. Have a great day! No: No Problem. Do you have any other questions at this time? Great, have a good day! A Value Driven Company With A Commitment To Excellence Revision Date: 02/24/2017