21.3.3.3.4
(03-19-2015)
Quality and Timely Responses
- Key
terms are defined below:
- A quality response is one that is timely, accurate,
and professional. Based on information provided, a quality response
resolves taxpayer's issues, requests additional information from him/her,
or notifies him/her that we have requested information from outside the
IRS.
- A quality response must be written in language the
taxpayers can understand.
- Timely means that a final response or interim letter
was initiated within 30 days of the IRS received date. However, when
possible, you should try to initiate quality responses in less time.
- For
letters addressed to outside sources, reference the date of the incoming
letter or inquiry and explain fully the action taken, even if it was
exactly what the addressee requested.
- Your
final or interim response must read either . . . "This is in response
to your inquiry of" or "This is in response to your inquiry
dated" or similar language provided in the appropriate C-Letter.
- If
the taxpayer's or authorized representative's correspondence/inquiry is
not dated:
- Use the latest postmark or private delivery service
date on the envelope.
- If that date is unknown, use the Service Center
Automated Mail Processing System (SCAMPS) digital dates.
Note:
SCAMPS sprays a digital date on the
envelope.
- If the SCAMPS date is unavailable, use a date three
days prior to IRS received date of your case.
- If the inquiry is in the form of a fax, use the date
the fax was transmitted.
- If inquiry is received from a Taxpayer Assistance
Center (TAC) use the Integrated Data Retrieval System (IDRS) received
date.
Note:
See IRM 21.5.1.4.2.4, Received
Date – Determination, for more information.
- If
the closing action you take will generate a notice with a clear
explanation to the taxpayer (for example, CP 210, CP 220, CP 225, etc.), a
final closing letter to the taxpayer is unnecessary.
- See
IRM 21.3.3.4.2.2, Interim Responses, for specific instructions
regarding interim letters.
- Required
correspondence are quality and timely responses
when responding to a taxpayer’s correspondence per Policy Statement P-21-3
(Formerly P-6-12). See also IRM 21.3.3.2, What
is the Definition of Correspondence? - Policy Statement P-21-3 (Formerly
P-6-12) Exclusion List. To ensure you are adhering to P-21-3
correspondence guidelines, check the following information before sending
your closing letter to the taxpayer and the authorized representative:
- The appropriate C-letter is selected to preserve the
audit trail on the taxpayer's account.
- The appropriate and correct pre-printed paragraph(s)
are selected.
- The fill-in paragraph(s) selected address the
taxpayer’s correspondence and include appropriate, accurate, and complete
information.
Reminder:
It may also be necessary to use the
open paragraph to ensure all appropriate information is provided (e.g., when
including balance due information).
- Transcript of the account is included, if requested.
- All applicable enclosures / attachments are included.