Systemic Advocacy Management System (SAMS)

You can help tackle big-picture problems in the IRS or the tax law by reporting them to the Taxpayer Advocate Service Office of Systemic Advocacy.

Know of an issue that affects more than one taxpayer?

Systemic issues always impact multiple taxpayers. They affect:

• IRS systems, policies and procedures
• Taxpayer rights
• Taxpayer burden
• Fair treatment of taxpayers
• Essential taxpayer services

Report a systemic issue

This service is currently in English and Spanish.

How to report

When you report an issue, you’ll be asked to briefly describe it and enter your email address.

Don’t include any personal information like your Social Security number. The information you enter is transmitted over a non-secure channel.

The purpose for collecting the information you report is to prioritize systemic issues so the Taxpayer Advocate Service can provide recommendations to the IRS.

Your information

We require your email address to reply to your submission or clarify the issue.

Your information won’t be stored, shared, sold or used for any purpose except as may be required by law.

What happens next?

After you report the issue:

• You’ll receive an email confirming the Office of Systemic Advocacy received your submission
• We may contact you if we need clarification of the issue or more examples
• We’ll share how we used your information in our advocacy efforts.
• We’ll inform you of the issue’s status once it’s closed

Law

We collect the information you provide under the authority of the Taxpayer Bill of Rights (5. U.S.C. 301, 26 U.S.C. 7801, and Sec. 1211 of Pub. L. 104-168). This law established the Taxpayer’s Advocate Office to assist taxpayers in resolving problems with the IRS.

The information we collect may be disclosed as authorized by routine uses published in Treasury/IRS 00.003, Taxpayer Advocate Service and Customer Feedback and Survey Records system of records.