Practitioner Priority Service (PPS)

Definition

A dedicated IRS phone line (866-860-4259) reserved for licensed tax professionals such as CPAs, enrolled agents, and attorneys to resolve client account issues more quickly than the general taxpayer line. Access requires Circular 230 authorization and typically a valid Form 2848 or Form 8821 on file. Despite being designed to expedite practitioner inquiries, the line is known for long hold times and frequent disconnections due to IRS staffing challenges.