Who is acs support

It is not uncommon for ACS agents to assert their authority improperly when trying to collect a tax debt. Taxpayers should be well informed of their rights and prepared to stand up to ACS agents when appropriate.

When calling into ACS, taxpayers will be asked to provide a wealth of personal and financial information in order to assist the IRS in collecting back taxes. Providing false information to ACS personnel is a felony, so taxpayers will have to either provide this information or hire a representative who does not have it.

If it does not, the assigned employee can input the reversal or work in the current state. Modules closed by deferral or tolerance procedures that never make it to assignment will not reactivate.

Correspondence received on stand-alone should be worked in F9 and the case moved back to F8 upon completion. Beginning in calendar year , employers employing an average of 50 full-time employees or a combination of 50 full-tme and full-time equivalent employees on business days in the prior year i. You will receive taxpayer inquiries that are not asking for research, abatements, or information.

These cases will be resolved by screening the cases when first received, within hours. The following are examples of situations that require expeditious processing, this list is not all inclusive:. If the correspondence indicates any of the following: bankruptcy, in tax court , insolvency, or deceased, batch for immediate assignment. Other correspondence may be attached to notices, quick notes, or levy responses. These cases may require some research such as sending the taxpayer an account summary, account balance, or verifying a payment.

Some types of correspondence received may request or indicate the following:. A request for an installment agreement, promise to pay in the future, or states currently making payments. Check the envelope for possible discovered remittance following the instructions in IRM 3. Control all correspondence by the later of 14 days from the earliest IRS received date or 5 business days including the day of receipt from receipt in ACS Support controlling area.

When performing the First Read screening process on taxpayer correspondence and the account reflects the BOD is not the same as your site e. Send an 86C letter to inform the taxpayer the case has been transferred to another site - provide the site information in the letter.

A wrongful levy is one that resulted in the remittance of property e. A levy source has paid funds to the Internal Revenue Service from an account of a non-liable party. If the proceeds have not been forwarded, the levy should be released and no claim for refund processed. Follow the levy release procedures outlined in IRM 5. Policy Statement P provides the Service reimburse taxpayers for bank charges that result from erroneous levies.

In addition to the bank's fee for processing levies, this includes charges for overdrafts directly caused by the levy. The claim must be filed with the Area Director or Field Director, Compliance Services who issued the levy, within one year after the expense accrues. BFC will not notify Compliance Services that the claim has been paid.

When the original claim is returned to the taxpayer as incomplete, the taxpayer should be given a specific deadline to re-submit the requested information, not to exceed 21 days. A copy of the Form should be retained in a suspense file until the taxpayer returns the requested information or the deadline to respond has lapsed. Review the activity on ACS to determine when and why the levy was issued. The LT11 was not issued or the levy was issued before the 30 day time frame for the LT11 has elapsed.

The levy was issued during the period that the Office of Appeals is considering a timely filed appeal. The taxpayer contacted ACS and was given time to pay the account, but a levy was issued before the deadline expired. Preparing the Case File - Prepare a memo for the approving official explaining the facts of the case that led to the levy, include any documentation that confirms or contradicts the taxpayer's statement.

Each folder must have a file control sheet attached to the front of the folder showing the received date, the taxpayer's name, address, form, tax period, amount of the claim and the employee's profile number. This form will be used to file the folder when the case is completed. Authority has been delegated to second level supervisors grade GS or above in all Operating Divisions and the Taxpayer Advocate Office and may not be redelegated. See Delegation Order 1. Each Form sent for processing must be numbered with a unique claim number consisting of the campus acronym e.

Each office will maintain a log sheet of assigned numbers. These forms will be forwarded to Beckley on Form Enter the claim number in the form's Transmittal Code block. If more than one Form is forwarded on the Form , list each of the corresponding claim numbers on the Form and also enter the first one in the Transmittal Code block.

DDIA processing errors are identified if the following criteria are met:. The Service failed to act timely, took an incorrect or improper action, or a systemic failure caused the bank fees;. The taxpayer must not have contributed to the continuation or compounding of the error that caused the bank fees; and. Prior to the processing error, the taxpayer did not refuse either orally or in writing to timely respond to the Service's inquiries or provide sufficient information for the DDIA processing change to be made.

Form , Claim for Reimbursement of Bank Charges , must be signed by both taxpayers if joint return. Form should be math verified to ensure the taxpayer is ONLY claiming the amount of bank charges shown on bank statements that are a result of a Service DDIA error. If the claim amount is incorrect or the taxpayer has included an erroneous debit in the amount, request an amended Form from the taxpayer.

Acceptable verification includes bank statements showing the bank charges and copies of bank statements for each subsequent month showing the bank charges were not reversed up to the filing of the claim; or a statement from the bank stating the charges have not been and will not be reversed by the bank. The statement needs to be on the bank's official letterhead. Approved claims may take 4 - 6 weeks before the taxpayer receives the reimbursement check if they did not request Direct Deposit.

There are no Appeal Rights for these claims. Occasionally, the IRS may erroneously debit a taxpayer's bank account. Erroneous debits include IRS initiated duplicate debit entries, debit entries in an amount greater than authorized by the taxpayer under the DDIA.

Thus, once an erroneous debit has been identified, and the IRS has confirmed that the taxpayer is not seeking reimbursement from his bank, the IRS should immediately take steps to return the erroneously debited funds using manual refund procedures. In order to initiate the return of the erroneous debit, all that needs to be established is that the debit entry is erroneous. The taxpayer does not need to establish hardship or any other criteria. However, if the taxpayer instructs the IRS to apply the erroneous debit entry to the tax liability, the IRS may follow the taxpayer' instruction.

For further information on processing Form , IRM 5. Clip together all materials associated with the case, including correspondence being sent to the taxpayer. Ensure all items to be routed are properly addressed, e. Place all loose envelopes to be mailed at the front of the closed folder to ensure proper mailing. All items that are to be destroyed, should be clearly marked. Stripping of closed work will be conducted by designated area after the work has been subjected to Quality Review.

Return any questionable items to tax examiner, e. Third party correspondence consists of responses to letters sent to third parties, requesting information to locate the taxpayer and their assets. The information received is input to ACS. Access the account on ACS. Whether the 3rd party is responsible for paying the taxpayer money for work, contracts, pensions, or unearned income, and type of income. When you encounter a 3rd party reply that states that the taxpayer is deceased or bankrupt, sort, and work under R4 procedures.

The fill-in " " refers to the number of days entered for the follow-up date. Enter information provided by the post office into AMS narrative. Refer to the levy response instructions for levy deletion codes and for guidelines concerning pertinent information to be documented in the AMS narrative.

If the levy source refuses to provide information notate the reasons and other pertinent information in AMS narrative. Use the appropriate levy deletion codes per IRM 5. On ACS Web Levy screen, use history code, where "nn" refers to number of the levy being deleted, " " refers to the single digit levy deletion code and "NMCL" refers to the name control of the levy source. LP 61 Decision Chart.

Add any new information that the levy source provides to AMS narratives. See note following chart for special address update cycle considerations. Update ACS Web history.

If the system will not allow the changes, enter the information in AMS narrative. Delete the levy source. Per IRM 5. Even though the LP61 for wage source was sent, an appropriate response was received based on the income source.

If the system will not allow the changes, enter the information in AMS comments. If the system will not allow the changes, enter the information on AMS. LP 59 responses are to be considered levy responses and worked according to the procedures in IRM 5. Effective October 1, ACSS employees will only process levy responses from taxpayers and third parties which have been determined to be correspondence.

All other levy responses will be discarded as classified wasted. If the response indicates the taxpayer is deceased, check the update AMS history with any decedent information provided and move the case. Sometimes while processing ACS correspondence, it becomes necessary to contact another area or campus to ensure proper resolution of the taxpayer's account. Some areas will have "internal use only" phone numbers that can be used to quickly resolve issues check SERP under the "Who and Where" tab for the area you need to contact.

When an account inquiry can be completed online, there is no need for written documentation except when specifically required in the IRM instructions. If this option is not available a written referral is used. A written referral is a standard way of exchanging information. An inquiry is generally written up as a referral when the following conditions exist:. The inquiry requires additional research or information to provide the taxpayer with a complete and accurate response.

The account is controlled to the Taxpayer Advocate Function or some other area that takes precedence. Because it is important that these contacts are done in a consistent and professional manner, various forms are available.

The type of referral will determine which form is used. These forms are used to share information, so you may be the initiator or the recipient. The forms are routed through the clerical unit, sorted and batched to the contact area. Below are the written referral forms most commonly seen in ACS Support:.

Form is used for most written referrals, unless the area being contacted has another specific form that must be used. ACS Support uses this form for general written inquiries to other areas, such as:.

A complete and correctly prepared Form , Inquiry Referral is essential for the resolution of a taxpayers' inquiry. Referrals must be legible and contain sufficient detailed information to allow the receiving function or office to identify the taxpayer's issue and the reason for the referral. Form , Request for Adjustment will be received requesting full or partial tax adjustments or penalty abatements. It must include specific information as to the modules involved and the reason for the adjustment or penalty abatement.

If the form is unclear, or doubt exists to the correctness of the request, contact the originator for clarification. Form , Payment Tracer Request , is used to request payment tracer action. This form can be initiated in ACS Support. Follow procedures in IRM This list is generated weekly and is downloaded to Control-D.

That means that there are differences in the name lines among the tax modules. In these situations, the system currently cannot match names and modules to ensure that it is reported accurately.

The completed list should be retained for internal quality review purposes; afterwards, it may be destroyed. The following action history entries are analyzed for systemic upload:.

The employee number on electronically created transactions is all 8's Charge time spent to and take a point of count for each case reviewed by a tax examiner. If the account has satisfying transaction codes posted full paid, CNC etc. Z4 records can be ignored as they do not affect the creation of levy sources to the database. Working these mismatch lists at frequent intervals helps prevent inappropriate actions when ACS has not received proper updates from IDRS.

It may help identify other system problems. If the account is on ACS, compare the open modules. The errors can be from IDS as well as weekly systemic removal of aged cases. Other error codes can be ignored as they do not effect the creation or posting of the transaction.

If so, enter closing transaction s directly to IDRS. Error Code 30 - Invalid Closing Code - the requested closing code is not valid with requested transaction code. For all other transaction codes review AMS narratives and or action history fields to see if the correct transaction code and closing code was entered when the action history was requested. The list downloads onto Control D weekly. Review the lists and, if it provides potentially more productive levy source s , delete any existing low potential source s and add the new source s.

If the list contains more levy sources than space permits, document the additional source s in AMS narrative. When adding levy sources to ACS based on the Excess Levy Sources Listings, the following procedures must be followed to ensure that the type of levy source income is properly identified.

Who the income is for: P rimary, S econdary or J oint. Undelivered UD mail is any letter, notice or other correspondence that was sent to a taxpayer or third party and subsequently returned to us with an indication that the address to which the mail was sent is no longer valid. Employees processing undeliverable mail, should determine if the undelivered notice or letter was addressed to a secondary taxpayer. Address research should be conducted for the appropriate taxpayer and history documentation should reflect such.

The ADR system initiates automated research for new addresses. Use OFP to report hours and volume. Research IDRS to check if the address was recently changed or is in a pending status. If the address was updated or pending, re-issue the correspondex letter and document AMS.

If the account is on ACS, check and adjust the follow-up date as appropriate. When returned mail indicates "Deceased" , reassign the case to R4 inventory for processing. Document AMS history. If all necessary information is in AMS history, comments are not required. Any useful information including:. There may be an occasion when a levy release is undeliverable. If partial levy release, do the payments posting on account after the partial release was issued reflect the partial release?

If the prior levy release was a partial release but levy payments continue to arrive, a new partial release may be required. If a fax number is not found but a phone number is, call the levy source to secure a fax number and fax partial, if applicable the release immediately.

If neither a fax nor a phone number is found, call the taxpayer to secure a fax number for the levy source. If the taxpayer needs to call back to provide a fax number, update the AMS history to indicate which levy source requires a fax levy release and that the taxpayer will call back with the fax number. If the taxpayer is not available by phone, mail the levy release, partial, if applicable to the taxpayer and document AMS history that levy release was mailed to taxpayer.

Proceed to IRM 5. Levy release was issued within the past 4 weeks to a different address for the levy source or was faxed to levy source. Update AMS history to reflect levy release dated mm-dd-yyyy was received undeliverable. After ensuring the levy has been released, employees need to take the following steps to perfect the levy source address for the ud mail. Contact HQ Levy Analyst when 25 or more undelivered levies exist for one source, if not previously elevated or addressed.

Prior to re-issuing any levy, review ACS Comments, AMS history, account alerts, and history codes for anything that may affect the levy decision. When ACS research shows that the levy source was previously deleted, do not re-add the levy source for re-issuance. Depending on what caused multiple undelivered levies, i. HQ will assist in corrective actions required. NLS entry is subsequently updated, undelivered levies should be reissued. This section provides procedures for validating levy source address information and adding or editing information on the National Levy Source Database NLSD.

Updates can be the result of undelivered UD levies, levy releases, Form , Inquiry Referral , and LP letters issued to levy sources. Attempt to contact the levy source to secure an address for levy processing and the levy source EIN. If the levy source is a bank, attempt to secure the bank routing number also. When phone contact is unsuccessful and a new address is provided by the U.

Use 01 the 02 up ro 99 to show clarifying text. The 01 will not show up on the National Levy Source Look-up. Bank of America sends levies to three different places dependent upon in which state the taxpayer resides.

Each of the three sites has 00 text to indicate which states belong to that particular Bank of America address. Employees receiving notices returned as undelivered must research the notice within fourteen 14 calendar days from the date received in ACSS to determine if a more current address is available for re-issuance of the notice.

International taxpayers certified mail is issued using a registered mail number. Notate the Certified mail Listing number from the screen. If the UD NFTL was returned with an indication the taxpayer is deceased, originally sent to a fiduciary, or was issued with deceased in the name line, check IDRS for an updated address. If the address on IDRS is the same as the returned notice, no further research is necessary. If the address was not sent to the last known address, follow 5 below.

If it is determined the notice was not sent to the last known address as defined above, the employee must issue a new notice to the correct address using NOTADD.

If the reissued CDP notice is returned, there is no need for additional research because the reissued notice was mailed to the last known address at the time, based on prior research. Refer to Chapter 7, page 11, for step-by-step guidance. Destroy any other type of returned CDP notices. Example: refused or unclaimed. Do not take a point of count for these types of notices.

In these instances, the returned CDP notice will be considered undelievered and worked based on the procedures outlined above. Take a point of count for each undeliverable NFTL notice processed.

When processing is completed, reassign the case with the appropriate follow-up time frame as follows:. After completing the necessary actions on these two specific case types, the accounts must be assigned to F1 inventory. Follow procedures in IRM 5.

Substitute F9 for any reference to "S4". In next case processing the ACS system brings each case up in priority sequence with an expired follow-up date. Either process is necessary to ensure proper follow-up actions are taken.

This includes moving cases to the appropriate function. S0 inventory contains ACS accounts awaiting managerial approval. This inventory must be functioned out weekly. As cases are loaded to ACS some are automatically categorized and placed on an Action List for further processing in the S1 inventory. Process entries on the list per IRM 5. Systemic process only. Case are systemically moved to this function when telephone number research is required.

Extend the follow-up date if necessary and update AMS history. Cases in S4 are correspondence cases awaiting an answer or research results. The controlling employee is responsible for extending the follow-up date when needed if a case cannot be resolved within 30 days. The follow-up date should be extended before it expires.

The controlling employee must close the IDRS control base when the correspondence has been resolved. If the extended follow-up date has expired contact the employee with the open control base via secure E-mail and extend the follow-up 7 days and update AMS history.

If the control base is closed, continue processing the case. Take the next appropriate action. Cases appearing in the S5 inventory are cases requesting an installment agreement but ACS Support is waiting for taxpayer confirmation of financial or other information. The S5 inventory is worked on a daily basis to identify cases with expired follow-up dates. Contact the employee via secure E-mail and annotate that the account is in S5 with an expired follow-up date. If the account indicates that additional follow-up time has been given and there has been no action taken by the controlling employee, forward a secure E-mail to the employee and employee's manager copy your manager.

Extend the follow-up for an additional 7 days. Establish an installment agreement based on AMS history when the Taxpayer has made the initial voluntary payment by the promised date reducing the aggregate assessed balance due to an amount fitting streamlined or guaranteed IA criteria.

If the payment has not posted by the promised date, forward the case to Independent Review per guidance in IRM 5. If the taxpayer failed to respond to our request for additional information for an installment agreement, follow IRM 5.

If the case is a rejected installment agreement and the day suspension has expired without evidence of appeal, resume regular collection action. If it cannot be determined why the case is in the S5 inventory, take the next appropriate case action on ACS. The follow-up date may be extended based on the facts and circumstances of the case for example, the action necessary to resolve the OAR will exceed 30 days. Or, upon negotiation, IRS may agree to set the installment agreement at a different amount e.

The case should remain in S7 for the duration of the original hold placed on the account unless notified by TAS that the case is closed. Work the S7 next case processing inventory daily to identify cases with expired follow-up dates.

If the account is still being worked in ACS, make a print of the entity screen and route it to the appropriate employee. The employee assigned to the case should extend the follow-up date as necessary until the OAR is closed.

If control base is open, contact the TAS office and request status. If an additional follow-up is requested, extend the follow-up date and secure the TAS employees' name and telephone number. If the follow-up date has expired with no response from TAS, add another 14 days and make another attempt to contact TAS to request status of the case.

Leave the case in S7. If no response is received from the TAS caseworkers' manager after the 7 days have expired, move the account out of S7 into the next appropriate function for ACS processing. Ensure all actions taken on the account are documented clearly on AMS. If the control base established by TAS is closed, move the account into the next appropriate function for ACS processing. Most accounts will transfer out of ACS within 10 days. Cases that reside in the S9 inventory after the follow up date expires have failed to transfer out of ACS.

Manual transfers are processed daily, while systemic transfers are processed over the weekend. This office ensures that our youth receive comprehensive and consistent medical, mental health, case management, and social services throughout their involvement with the juvenile justice system by:.

This office plays a lead role in building and sustaining partnerships with New York City Health and Hospitals Corporation , Family Court Mental Health Services, New York City Department of Health and Mental Hygiene , New York State Office of Mental Health , and with other city and state agencies to bring together resources, improve service delivery, and coordinate medical, mental health, and social services for juvenile justice-involved youth and their families. To make sure our providers are delivering high quality services, ACS case managers visit provider sites regularly to monitor their work and to provide feedback and technical support.

Case managers also review the cases for individual youth to ensure that they are receiving all the necessary services. ACS uses all of the gathered information to identify areas of strength and areas in need of improvement.

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