IRS Practitioner Priority Service: Phone Number, Hours, Menu Options and How to Get Through

The Practitioner Priority Service (PPS) is the IRS telephone line for tax professionals who act for clients. It is separate from the general taxpayer line, and its menu routes you to staff who handle accounts, notices, collection and examination issues for represented taxpayers. For a CPA firm, the practical question is not whether the line exists but what authorization to have on file before dialing, and which menu option to pick so the call lands with the right team.

This guide summarizes the PPS page on IRS.gov as of November 2026. The IRS changes menu options and hours from time to time, so check the page before relying on a detail.

Number and hours

• Phone: 866-860-4259
• Hours: weekdays, 7 a.m. to 7 p.m. local time. Alaska and Hawaii follow Pacific time. Puerto Rico hours are 8 a.m. to 8 p.m. local time.

Who can use it?

Tax professionals who have a valid third-party authorization on file with the IRS for the client, on Form 2848, Form 8821 or Form 8655.

• Form 2848, Power of Attorney and Declaration of Representative, lets an authorized representative act for the taxpayer, subject to the rules in Circular 230. See Circular 230.
• Form 8821, Tax Information Authorization, lets a designated person inspect and receive confidential tax information, but does not authorize representation.
• Form 8655, Reporting Agent Authorization, is used by reporting agents, for example payroll service providers.

An accountant on an audit or compilation engagement with no tax role has no standing to call on a client's behalf without one of these forms. Get the client's signed authorization first. If you have lost the CAF number tied to your authorizations, PPS can help recover it.

What each menu option covers

Have the notice or letter in front of you. For AUR notices the menu asks for the phone number in the top right corner of the notice, and for correspondence examination, the number on the letter.

Limits and exclusions

• Five clients per call.
• Transcripts: up to 30 requests per client combined, with a maximum of 10 IDRS internal transcripts per client.
• Secure Object Repository (SOR): transcripts deposited to your SOR must be requested through PPS. Your identity must be verified, and the transcript is mailed to the address of record if verification fails. Have your Short ID, the 8 to 10 character alphanumeric identifier, ready.
• International accounts: PPS cannot help or transfer you. Call 267-941-1000.
• e-Services registration: call the e-Services help desk at 866-255-0654.
• Login.gov or ID.me identity proofing and account status: PPS cannot resolve these.
• Matters outside PPS authority, such as a case assigned to a revenue officer or revenue agent, are transferred or referred. If a transfer is not possible, the assistor gives you the right number.

How to make the call productive

1. Check the authorization first. Confirm that the form covers the tax form, the period and the representative, and that it was processed. A form that was submitted but not yet processed can leave the assistor unable to discuss the account.
2. Pick the right option. A balance due notice going to ACS goes to option 4, not option 2. An AUR notice goes to option 5.
3. Prepare a one-page summary for each client: name, TIN, form, period, notice number and date, what happened and what you want. With five clients allowed per call, batching saves time.
4. Note the assistor's name or ID, the date and time, and what was promised. Record the commitments in the file.
5. Follow up in writing when a response has a deadline, with the confirmation of what was said on the call.
6. Escalate when stuck. The Taxpayer Advocate Service can help taxpayers experiencing financial difficulty or whose issue was not resolved through normal channels.

Why audit and review firms use PPS

Tax balances are a place where audits find unrecorded liabilities. With the client's authorization, a firm can request account and wage and income transcripts to compare payroll tax deposits, balances due and notices with the client's records. Transcripts help the auditor test the completeness of accrued payroll taxes and income taxes, and identify penalty and interest exposure that management has not recorded. See search for unrecorded liabilities, the payroll tax reconciliation template and forms 1099 and W-2.

If a firm provides both tax and audit services to the same client, the nonattest services rules apply. See nonattest services.

When a tax professional discloses a client's return information to anyone outside the firm, including a transcript vendor or an outsourced preparer, the Internal Revenue Code section 7216 consent rules can apply. See section 7216.

Frequently asked questions

What is the IRS Practitioner Priority Service number?

866-860-4259.

What are the PPS hours?

Weekdays 7 a.m. to 7 p.m. local time, with Alaska and Hawaii on Pacific time, and 8 a.m. to 8 p.m. in Puerto Rico.

Do I need Form 2848 to call PPS?

You need a valid third-party authorization on file: Form 2848, Form 8821 or Form 8655. Form 8821 allows access to information but not representation.

How many clients can I discuss on one call?

Up to five.

Can PPS send me a transcript?

Yes, subject to the limits above: up to 30 requests per client combined, and no more than 10 IDRS internal transcripts per client.

Sources

• IRS, Practitioner Priority Service, irs.gov/tax-professionals/practitioner-priority-service
• IRS, Form 2848, Form 8821 and Form 8655 and their instructions, irs.gov/forms-instructions
• Treasury Department Circular No. 230
• IRC section 7216 and Treas. Reg. section 301.7216

AU-C references are to AICPA Professional Standards, paraphrased here; read the standard itself before relying on a requirement. This page is guidance, not professional advice. Report an error