4.21.1.4 (08-12-2011)
Referrals
EMCs will receive external referrals by telephone from other providers, tax professionals, and taxpayers as call assistors provide the name and telephone number of the appropriate area EMC to callers wanting to report potential violation of e-file rules.

4.21.1.7 (08-12-2011)
Priority of Visits
Visits should be scheduled in the following order:
Referrals (mandatory for each valid complaint received)