In issue 2021-05: e-News for Payroll Professionals (05/27/2021), the IRS announced that it has made changes to the services provided by the Practitioner Priority Service and Automated Collection System.
The Practitioner Priority Service (PPS) is a support line staffed by IRS assistors specially trained to handle practitioners' questions about their taxpayer clients' accounts. PPS is available to all tax professionals with a valid taxpayer authorization (i.e., Form 2848, Power of Attorney and Declaration of Representative; Form 8821, Tax Information Authorization; or Form 8655, Reporting Agent Authorization). (Practitioner Priority Service)
The Automated Collection System (ACS) is a call center that was created to provide taxpayers and their representatives with the opportunity to resolve delinquent tax obligations with a single telephone contact. The ACS computer system allows ACS assistors to take a wide range of actions to resolve collection issues. (Internal Revenue Manual (IRM) 22.214.171.124(1))
Under the recently announced service changes:
- ACS will now exclusively resolve collection issues. Taxpayer representatives working with ACS to resolve collection issues will need the taxpayer's authorization on Form 2848. Representatives without a taxpayer's authorization on Form 2848 can't act on behalf of the taxpayer to resolve collection issues.
- PPS assistors will not handle any collection activities, including setting up installment agreements or short-term payment plans. However, PPS assistors will continue to work with representatives with taxpayer authorizations on Form 2848, Form 8821, or Form 8655 to resolve issues such as misapplied payments, correcting math error issues, account adjustments, and missing returns.
To minimize any disruptions resulting from these service changes, the IRS has updated the PPS automated recording to say: "If your client's account is in Automated Collection System status, ACS, or you need to address balance due issues, press or say 4."