Interpreter, Recording Request, and a 1099-K Mismatch
You call Mr. Nguyen, 68, about a $19,600 balance from a 2022 return. He speaks limited English, and his adult daughter Mai joins the call as interpreter. He says he is not paying and will record the call and call a newspaper. He refuses to provide bank or income information. He says his only income is Social Security and a small pension, but IRS records show a 1099-K for $72,000 from online sales. He says the online account belongs to his son and that he just let him use the name. The call lasts 47 minutes. Mai answers several questions for him and asks for details about the account. You need to document the contact and decide next steps. He has not submitted Form 8821 or a power of attorney.
1. How should you handle the interpreter, the recording request, and the disclosure issues during the call?
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First, confirm that Mr. Nguyen wants Mai to interpret and document his consent. Mai is not an authorized representative merely because she is his daughter. Without Form 8821 or a power of attorney, do not discuss return details with her beyond what is needed to interpret. If Mr. Nguyen wants Mai to handle the case, explain the authorization forms. If language access is still a barrier, use an IRS interpreter.
For the recording request, do not agree to be recorded unless your manager approves and required procedures are followed. State that you cannot consent to recording and offer to continue unrecorded or to reschedule. Do not argue about the newspaper threat; acknowledge his frustration and return to the balance.
For disclosure, avoid confirming the 1099-K details to Mai. Ask Mr. Nguyen whether he wants to discuss the account. If he says the account belongs to his son, explore identity misuse or incorrect reporting, but do not accuse him. Document the consent, the interpreter's role, and every disclosure decision.
2. What should the case activity record contain after a 47-minute call with these facts?
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Record the date, time, and length of the call; the participants; and Mai's relationship and interpreter role. Note that Mr. Nguyen consented to her interpreting and that she was not an authorized representative. Record his statements that he will not pay, will record the call, and will contact a newspaper. Record the refusal to provide bank or income information. Record the 1099-K discrepancy and his explanation that the account belongs to his son. Record Mai's requests for account details and your response that you could not disclose without authorization. Note the language-access steps taken. Document any de-escalation attempts and the next action, such as verifying the 1099-K, requesting documents, or sending an authorization form. Avoid labels such as 'hostile' without the specific statements. The record should allow a reviewer to see exactly what was disclosed, what was refused, and what remains unresolved.
3. What next steps are appropriate, and what should you avoid promising?
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Verify the 1099-K against the return and the online platform records. Send a written request for the son's information, bank records, and any explanation of the account. Consider whether the son used Mr. Nguyen's identity; if so, follow identity-theft procedures rather than treating the income as automatically his. If the income is his, explain the proposed adjustment and appeal rights. If it is not, document the third-party income issue. Because he refuses to provide information, explain the consequence of an examination or a proposed assessment based on available records.
Avoid promising that the balance will be reduced or that the son's account will be removed without proof. Avoid discussing the account with Mai without authorization. Avoid threatening a newspaper reference or retaliation. Give Mr. Nguyen a clear deadline and tell him how to submit documents. If he needs more time, document the request and set a reasonable follow-up.