Practitioner Priority Service

Categories: IRS CE, Tax PT
Wishlist Share

About Course

This two-hour continuing education course examines the Practitioner Priority Service (PPS), the IRS phone line reserved for tax professionals with a valid third-party authorization on file. It is designed for practitioners who regularly call the IRS on a client’s behalf and need a working command of who may use the line, how callers are authenticated, what PPS can and cannot resolve, and how to prepare a call so it is handled efficiently the first time. Grounded in current IRS.gov guidance on the Practitioner Priority Service and Internal Revenue Manual section 21.3.10, the course examines PPS eligibility and the Form 2848/8821/8655 authorization it depends on; the caller authentication process, including the Short ID and the Secure Access Digital Identity verification now required for transcripts requested for Secure Object Repository delivery; the per-call and per-client limits that apply; the specific categories of account assistance PPS provides; and the matters PPS does not handle, including accounts already assigned to a specific revenue officer or revenue agent.

Show More

Related Courses

What Will You Learn?

  • Identify who is eligible to use the Practitioner Priority Service and the authorization it requires
  • Identify the PPS phone number, the separate international line, and current hours of operation
  • Apply the caller authentication process, including the Short ID and SADI verification for transcript SOR delivery
  • Identify the per-call and per-client limits that apply to a PPS call
  • Distinguish the account matters PPS can resolve from those it cannot
  • Identify where a matter assigned to a specific revenue officer or revenue agent must be directed instead
  • Apply practical preparation steps before placing a PPS call
  • Identify how PPS relates to other e-Services tools addressed elsewhere in this catalog

Course Content

Module 1 – What PPS Is and Who May Use It
The Practitioner Priority Service is a dedicated IRS phone line for discussing a client's account, generally requiring a Form 2848, Form 8821, or Form 8655 for that client — either already recorded on the CAF/RAF or faxed to the assistor during the call — or, for certain account-related matters, the taxpayer's own Oral Disclosure Consent; unenrolled preparers may use PPS with limited representation rights for a return they prepared and signed, but PPS is not available to a taxpayer calling about their own account.

  • What PPS Is and Who May Use It

Module 2 – Calling PPS — Authentication and Practical Mechanics
PPS callers must pass standard authentication and, since April 8, 2024, verify their Short ID through the Secure Access Digital Identity system before a transcript can be delivered to their Secure Object Repository mailbox, and a single call is limited to five clients and a defined number of transcript requests per client.

Module 3 – What PPS Can and Cannot Resolve
PPS Account Service assistors handle account-specific matters such as notice explanations, payment application, transcript requests, and CAF number retrieval; general tax law questions are routed through a separate menu option on the same PPS line, and PPS cannot act on an account already assigned to a specific revenue officer or revenue agent, or resolve ID.me identity verification problems.

Module 4 – Practical Call Strategy and Related Practitioner Tools
Preparing the client list, authorization documents, and specific account questions before calling PPS makes a call materially more efficient, and understanding how PPS relates to the Transcript Delivery System and CAF records addressed elsewhere in this catalog helps a practitioner choose the right tool for a given need.

Final Assessment – Practitioner Priority Service
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

Scroll to Top