Taxpayer Advocate Service – Part 13 | |
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IRM 13.1 - Re-issuance of Common Sense and Good Judgement In Case Processing The Deputy National Taxpayer Advocate has re-issued an interim guidance memorandum to its employees on when to accept cases into TAS, validate hardships, and make hardship determinations. Effective 09-03-2009. IRM 13.1 - Implementation of Arbitration Decision re: 2007 Revisions to IRM 13.1 Pursuant to the Memorandum of Understanding (MOU) between the Internal Revenue Service (IRS) and NTEU signed on August 26, 2009, The Deputy National Taxpayer Advocate has issued interim guidance on the various TAS IRM 13.1 sections that were part of the arbitration decision. IRM 13.1.7 - Guidance on Coding Failed Investment Scheme Claim Cases and Other Criteria 9 Issues The National Taxpayer Advocate issued interim guidance on properly coding Taxpayer Advocate Service (TAS) cases involving claims from “Ponzi” schemes and other failed investment schemes, such as those offered by Bernard L. Madoff Investment Securities LLC, commonly referred to as “Madoff.” Taxpayers impacted by these schemes will be accepted into the TAS program under Criteria 9. IRM 13.1.7 - Guidance on Subsequent Actions Following Receipt of Information from the Taxpayer The Deputy National Taxpayer Advocate issued interim guidance to all TAS employees on subsequent actions following receipt of information from the taxpayer. The memo provides guidance on what action the case advocates must take when information is received from the taxpayer. Effective date: 12/09/2009 IRM 13.1.16 - Guidance on Assignment of TAS Cases The Deputy National Taxpayer Advocate issued interim guidance to all TAS Employees that provides updates to the Case Assignment List. TAS updated the list to remove outdated references and to include issue codes that were split out from parent issue codes. Managers will use the updated list to assist in case assignment decisions. Effective date: 06/30/2009. 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: December 22, 2009