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13.1.6.2
(10-31-2004)
Oral Communication
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TELEPHONE: In every initial contact with the taxpayer
you are required to furnish the following:
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The purpose of the contact should be to:
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Restate and clarify any questions you have regarding
the problem identified on the Form 911 or correspondence
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Request any additional information needed
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Discuss any remedy or solution to the problem
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Provide an estimated completion date (ECD) and/or
next contact date (NCD)
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Verify taxpayer authentication per
IRM 13.1.10.3, Disclosure Issues and Taxpayer Authentication
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If payments or a math error are issues on an original
return, check Practitioner Tax Identification Number Query (PTINQ) to see
if the taxpayer checked the box regarding a third party contact.
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If taxpayer has a valid POA on file,
check CAF File Identification Number Query (CFINQ) for authorizations. If
Power of Attorney (POA) is authorized, contact POA initially.
13.1.6.2.1
(08-21-2000)
Tips for Oral Communication
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Speak the language of the customer:
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Be polite to everyone
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Emphasize the positive; avoid the negative
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Ask, don't tell
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Don't make a customer feel ignorant or troublesome
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Be empathetic
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Don't blame or criticize customers
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Be polite even when a customer may be wrong or makes
a mistake
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Recognize that the customer may be frustrated, angry,
or scared
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A good example of how to put taxpayers at ease:
"There are
lots of options we may use to try to resolve your tax situation. I know working
with the IRS is very stressful. If you have any questions while we are talking,
don't be afraid to ask me."
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Try to hear yourself as a customer hears you
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Speak slowly, distinctly, and enunciate your words
clearly
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Listen carefully to what the customer is saying
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Restate the customer's issue in your own words to
ensure complete understanding
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