Under the shift in procedure, there is a new division of duties. SB/SE’s Automated Collection System (ACS) will now exclusively resolve collection issues
The IRS 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.”
Practitioner Priority Service assistors will not be able to take any actions for collection activities, including installment agreements and short-term payment plans. PPS assistors will continue to work with Forms 2848, 8821 and 8655. They will assist practitioners with their clients’ tax issues by verbally providing certain information from transcripts. Examples would be allocating misapplied payments, correcting math error issues, account adjustments, balance due and missing returns, and such.
The IRS will update its notices to ensure it contains the appropriate phone number for the area that is best suited to assist with the customer/client issue. Please note that third parties authorized by Forms 8821 and 8655 can’t act on behalf of the taxpayer to resolve collection delinquencies.