Taxpayer Advocate Service – Part 13 | |
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IRM 13.1.7 – Interim Guidance on Accepting Cases under TAS Case Criteria 9, Public Policy The National Taxpayer Advocate has issued interim guidance on accepting cases under TAS Case Criteria 9, Public Policy. This guidance will not be incorporated into IRM 13.1.7 because TAS will issue guidance on case issues authorized for acceptance under TAS Case Criteria 9 annually. Effective date 1/9/2012. IRM 13.1.10 - Interim Guidance on Handling Collection Cases where Economic Hardship is Present but the Taxpayer has not Filed all Required Returns The National Taxpayer Advocate issued updated interim guidance to all TAS employees that provides information on handling collection cases where economic hardship is present but the taxpayer has not filed all required returns. Effective date: 03/29/2011. IRM 13.1.10-0311-004, Interim Guidance on Recognizing and Assisting Victims of Refund Preparer Theft This memorandum is to provide guidance to Case Advocates on how to recognize instances of refund theft by tax preparers and the steps to take to advocate for impacted taxpayers. IRM 13.1.16 – Interim Guidance on Referring Identity Theft Criteria Code 5-7 Cases to the Identity Protection Specialized Unit (IPSU) The National Taxpayer Advocate has reissued interim guidance on referring identity theft criteria code 5-7 cases to the Identity Protection Specialized Unit (IPSU). Effective date: 10/18/2011. This guidance will be incorporated into IRM 13.1.16 within six months. IRM 13.1.17.4(6) - Change to IRM 13.1.17.4(6), Routing of AMS Receipts from Operating Division Co-located Toll-free Sites Business Unit TAS issued a memorandum to TAS Executives, Headquarters Directors & Case Advocacy Directors employees on March 23, 2011 supplementing IRM 13.1.17.4(6). IRM 13.1.18 - Interim Guidance on Subsequent Actions Following Receipt of Information from the Taxpayer This memorandum issues interim guidance on timeframes for following up on information received from the taxpayer, published in IRM 13.1.18, Processing TAS Cases, effective February 1, 2011. Please share this information with all employees within your organization. IRM 13.1.19 - Guidance on Timeframes for Following up on Expired Operations Assistance Requests The Deputy National Taxpayer Advocate issued interim guidance to all TAS employees on the timeframe for following up on expired Operations Assistance Requests (OARs), published in IRM 13.1.19, TAS Operations Assistance Request Process. Effective date 3/31/2011. IRM 13.2.2, Interim Guidance on updating information for Inventory Control and Working an Assignment The National Taxpayer Advocate issued Interim Guidance to all TAS employees that update the existing processes in IRM 13.2.2 and enhance measures to more accurately capture advocacy efforts throughout TAS. IRM 13.3.1.2 – Initial Research – Handling Procedures for Taxpayers Receiving Former Roni Lynn Deutch Client Letter from TAS An interim procedural update effective 12/01/2011 was issued to revise IRM 13.3.1.2 regarding Handling Procedures for Taxpayers Receiving Former Roni Lynn Deutch Client Letter from TAS. Interim Guidance on Changes to Case-Acceptance Criteria The National Taxpayer Advocate issued Interim Guidance to all TAS employees that changes TAS’s case-acceptance criteria for certain Systemic Burden cases. Effective date 10/01/2011. This guidance is temporary and will not be incorporated into 13.1.7 at this time. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual. |
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Page Last Reviewed or Updated: January 13, 2012