What PPS is
IRM 21.3.10.2 describes it as “a nationwide toll-free, account-related service for all types of tax practitioners” and the practitioner's “first point of contact for assistance regarding account-related issues.” It is optional: “There is no requirement for tax practitioners to use this service exclusively.” Calls route to individual (IMF) sites or business (BMF) sites by inquiry type. Hours are weekdays 7:00 a.m. to 7:00 p.m. local time, with Alaska and Hawaii following Pacific time and Puerto Rico served 8:00 a.m. to 8:00 p.m.
The phone tree on the IRS PPS page sends you by option: general tax law (1), individual accounts not in collection or exam (2), business accounts not in collection or exam (3), ACS or balance due (4), Automated Underreporter notices (5) and correspondence examination (6). Option choice matters because it determines whether you reach an accounts assistor or are routed straight to a compliance function.
Who can use PPS
PPS serves attorneys, CPAs, enrolled agents, enrolled actuaries, enrolled retirement plan agents, reporting agents and third party designees, among others, and IRM 21.3.10.2 says the list “is not all inclusive.” The test is functional: PPS is limited to practitioners “who provide tax advice, prepare income tax returns or act on the taxpayer’s behalf.” You also need authorization for the client: the lines are “available to all tax practitioners with valid power of attorney declarations, tax information authorizations or third-party designee authorizations.”
Form 2848 designation matters. Under IRM 21.3.10.3.1.1, designations a, b, c, g and r are assisted; for d, e and f (officer, employee, family member) the assistor will “Apologize and refer the caller to the appropriate toll-free line, unless the caller indicates they are a practitioner”; for h (unenrolled preparer) the assistor first confirms the preparer prepared and signed the return and it is under exam; and k (students) are assisted. Form 8821 designees are helped when they are tax practitioners directly assisting the taxpayer with an account issue. See Form 2848 vs 8821.
Authentication on the call
IRM 21.1.3.3 requires the assistor to research the CAF and have you verify the taxpayer's TIN and name, your name, the forms, your CAF number and the periods. You then authenticate yourself: the IRM says “callers must provide personal identifying information to confirm their identity,” and the representative must pass abbreviated authentication “using their own SSN or ITIN and date of birth.” Once you pass, you do not repeat it for other clients on the same call.
There is an exception when the client is on the line. If the taxpayer passes authentication, your authorization can be verified and the taxpayer clearly confirms who you are, abbreviated authentication of the representative is not required. For a Form 2848 the form must already be on file; for a Form 8821 situation the assistor can take oral disclosure consent from the client instead (see oral disclosure consent).
If your Form 2848 is coded as modified, the assistor must see what line 5b restricts. IRM 21.1.3.3 says to request a copy of the authorization from the POA “before assisting the authorized third party.” Have a PDF ready to fax.
What PPS can do
IRM 21.3.10.2.2 lists the services, including:
| Service | Details from IRM 21.3.10 |
|---|---|
| Locating and applying payments | Payments located during the call get an immediate answer; extensive research goes to the Hardcore Payment Tracer function, with up to 120 calendar days for processing |
| Explaining notices and letters | Account notices only; no tax law |
| Account adjustments | With all information provided, an immediate verbal response and a confirmation notice or letter in three to four weeks |
| Penalty abatement | With Form 2848 authority, an immediate response on approval or denial, a written notice on denials and appeal instructions; requests over oral-statement limits need a signed statement faxed the same day |
| Notice holds | Holds on notices while an issue is worked (accounts in collection status follow different rules) |
| Transcripts | TDS transcripts by mail or to your SOR mailbox after Short ID authentication |
| EIN verification | With a valid Form 2848, 8821 or 8655, verbally or in writing; two of EIN, name and address must match |
| Lost CAF number | Given after authentication, or mailed if the call is only for the number |
For penalty work specifically, see penalty abatement by phone and first time abate.
What PPS will not do
- Tax law. IRM 21.3.10.4.1: “Explain that technical (tax law) questions are not answered on the PPS line.”
- More than five clients. Assistors “will limit the tax practitioner to no more than five (5) clients per call” (IRM 21.3.10.2.2).
- Unlimited transcripts. The cap is 30 combined transcripts per taxpayer, with at most 10 internal IDRS transcripts (IRM 21.3.10.4.4).
- Faxed transcripts. TDS transcripts “CANNOT be faxed, they can only be mailed” or deposited in your SOR mailbox.
- Collection negotiation. IRM 21.3.10.5 says that as of April 19, 2021, Accounts Management will no longer negotiate payments on balance due accounts, set demand dates for unfiled returns or place accounts in currently not collectible status. Those go to ACS or the revenue officer.
- International accounts. The PPS page says assistors cannot assist or transfer international account calls; call 267-941-1000.
- ID.me problems. The PPS page says assistors “cannot resolve issues with ID.Me identity proofing or the status of an ID.Me account.”
Where PPS sends you
PPS still handles several things on balance due accounts: math errors, notice holds, penalty abatement (except where the account is in ACS or with a revenue officer), payment tracing, installment agreement status and payoff amounts. For compliance actions such as setting up an installment agreement, the IRM tells assistors to transfer a Form 2848 representative to ACS after research. Accounts in status 22 go to ACS; for status 26 (assigned to a revenue officer) the assistor directs you to the number on the notice. Form 8821, Form 8655, third party designee and oral consent callers are not transferred to ACS because they cannot act for the taxpayer. See revenue officers and installment agreements.
AUR cases are transferred to the underreporter line, and correspondence exam cases to exam, after the assistor checks the case status. If you decline a transfer, the assistor gives you the number and notes the account. Anything not finished by the close of business becomes a written referral; IRM 21.3.10.5 tells assistors to advise you of “the 30-day timeframe for a response.”
Faxing an authorization during the call
If your form is not yet on the CAF, IRM 21.3.10.3.4 tells the assistor to ask you to fax it while on the call. The rules:
- It must have a handwritten signature. The IRM says “the POA/TIA must have a wet signature”; an electronically signed form submitted online is not acceptable for phone verification until processed.
- It must contain every essential element (taxpayer and representative identification, tax matters, signatures and Part II for Form 2848). Pre-October 2011 Forms 2848 can support the call but cannot go on the CAF.
- If this is the first submission, the assistor faxes it to the CAF unit within 24 hours.
- If you already submitted the form in the last 5 business days, the faxed copy is destroyed as classified waste after the call, so it is not processed twice.
- A general or durable power of attorney faxed alone is a one-time authorization for that call. To put it on the CAF, fax it with a signed Form 2848 or 8821 naming you (IRM 21.3.10.3).
If you cannot fax and the client is not available for oral consent, the IRM says to call back with the authorization or fax it directly to the CAF unit at 855-214-7522. Assistors are told: “Do not refuse to speak with a practitioner when you are unable to verify authorization”; PPS can still accept information from you, but will not disclose anything.
Preparing for the call
| Have ready | Why |
|---|---|
| Your CAF number, SSN or ITIN and date of birth | Third-party and abbreviated authentication |
| Your e-Services Short ID | Required to deposit transcripts in your SOR mailbox |
| Client name, TIN, forms and periods | Assistor verifies each against the CAF |
| A wet-signed Form 2848 or 8821 in PDF | If the form has not posted or shows as modified |
| The notice, with its date and number | Assistors explain and act on specific communications |
| Signed reasonable cause statement | If a penalty request exceeds oral-statement authority |
| No more than five clients | The per-call limit |
Questions practitioners ask
Can PPS set up an installment agreement for my client?
Not directly. Since April 19, 2021 Accounts Management does not negotiate payment on balance due accounts. PPS transfers a Form 2848 representative to ACS for that, or directs you to the revenue officer if one is assigned.
Can PPS answer whether a deduction is allowable?
No. Tax law questions are not answered on the PPS line. Assistors give account and procedural information and time frames.
How many clients can I discuss on one call?
Five. IRM 21.3.10.2.2 limits each practitioner to five clients per call.
Can I get a transcript faxed to me through PPS?
No. TDS transcripts are mailed or deposited in your e-Services SOR mailbox, and SOR deposit requires Short ID authentication.
My Form 2848 is in the mail. Can PPS still help today?
Yes, if you fax a wet-signed copy with all essential elements during the call. The assistor will forward it to the CAF unit if it has not been submitted before.
Can a Form 8821 designee use PPS?
Yes, when the designee is a tax practitioner directly assisting the taxpayer with an account issue. The designee can receive information but cannot act for the taxpayer and will not be transferred to ACS.