For Professionals
Knowledge & Workflows
Practical procedure for moving a case from intake to assessment.
Use this reference desk to locate primary sources and organize professional research. The checklists are general operational aids, not legal or tax advice. Specialist manuscripts remain in draft until qualified review and approval.
Practical reference
Professional resource desk
A useful intake handoff separates documents received, documents still needed and decisions awaiting professional assessment. IRS e-Services includes the Transcript Delivery System and other professional tools; access requirements apply.
Preparation checklist
- Use a secure approved channel for client records; avoid collecting taxpayer identifiers in a general inquiry.
- Track document type, received date, assigned person and next action.
- Do not treat a calculator estimate as a case determination or a substitute for reviewing records.
Standards for our reporting on this topic
Tax reviewer, representation boundaries, data-minimization and escalation rules. No private taxpayer examples.
Primary-source library
- IRS professional resource center
Official links for serving clients, compliance, credentials and continuing education.
- IRS Newsroom
Agency announcements, news releases and fact sheets.
- IRS e-Services
Official professional tools, including transcript services and system availability information.
