Advocacy has long been a goal of the Taxpayer Advocate Service. Early in the program, advocacy was limited to protecting taxpayer rights on a case-by-case basis. In more recent years, a new emphasis designed to increase the depth and scope of the advocacy role was placed on protecting taxpayers' rights at all levels and within all functions.

During the 1980s the IRS and TAS developed a greater awareness of the need to focus on the root causes of problems, not just on resolving individual taxpayer cases. Problem analysis activity increased significantly. TAS became diligent in pinpointing and offering suggestions to correct system deficiencies that were contributing to taxpayer problems.

The Taxpayer Bill of Rights 2 (TBOR2) required internal procedures be established for ensuring a response from a designated functional official to an NTA recommendation to improve the performance of IRS systems and prevent the occurrence of additional problems.

The IRS Restructuring and Reform Act of 1998 (RRA98) made sweeping changes to the TAS program. One change was to elevate advocacy to an equal standing with casework.

Three of four major program objectives of the NTA relate to advocacy:

Advocacy work thus falls into four general categories:

The NTA reorganized TAS around two functions: 1) casework and 2) systemic analysis and advocacy. The systemic analysis and advocacy unit is responsible for working with the Operating Divisions to identify systemic problems, analyze root causes, and implement solutions. Field and Staff Advocacy Analysts are responsible for the development of these issues.

The advocacy role in TAS is also now apparent in the mission statement:

ODTA Executive Director — reports directly to the National Taxpayer Advocate (NTA) and is responsible for oversight and direction of the two ODTA directors and their organizations.

ODTA Directors — advocates co-located with the Wage and Investment and Tax Exempt and Government Entity Divisions, and Small Business and Self-Employed and Large and Mid-Sized Business Divisions. Each ODTA Director will work with the Operating Divisions managers to determine the best solutions to systemic problems and to build support for changing policies and procedures. The ODTA Director(s) will also manage the program and field advocacy analyst staffs for his/her organization. This position reports directly to the ODTA Executive Director.

Supervisory Program Analysts (Managers) — individuals responsible for managing the program and field advocacy analysts in the ODTA organization. They report directly to the ODTA Director.

Program Analysts — individuals with varying functions prescribed by the ODTA. These staff members report either directly to the ODTA or to a Supervisory Program Analyst and include a Senior Program Analyst, Staff Advocacy Analysts, a Tracking System Analyst, and others.

Field Advocacy Analysts — individuals co-located with LTAs in select districts and campuses across the country who are responsible for advocacy issues, projects, studies, and other duties as prescribed by the ODTA. They may work singly or in groups and report to a supervisory program analyst.

See Exhibit 13.2.1–1, ODTA Organization Chart.

Within TAS — The ODTA organization works with the Local and Area Directors to identify and solve systemic problems and revise policies and procedures in order to assist customers and provide the best possible service to taxpayers.

Within IRS — The ODTA organization works within the IRS through its relationships with the four Operating Divisions to identify, develop, and implement solutions to problems while providing quality customer service to taxpayers.

Advocate Advisory Board (AAB) — See IRM 13.1.1.3.2 Advocate Advisory Board (AAB).

Citizen Advocacy Panels (CAPs) — See IRM 13.1.1.2.6.1, Citizen Advocacy Panel.

Office of Tax Administration Coordination (OTAC) — OTAC has responsibility for the integration, coordination and control of cross-division tax administration issues including legislative implementation.

The goal of an advocacy initiative is to improve taxpayer service, improve taxpayer equity (or fairness), and/or reduce taxpayer compliance burden. The proper remedy to accomplish this goal will vary, depending on the nature of the underlying problem. Some problems can be resolved administratively by implementing a procedural change, while others require enactment of legislation to change the current tax code. Other problems involve " high impact" issues requiring immediate action, even if such action only temporarily alleviates the problem until a more permanent resolution can be implemented. Certain issues require a combination of immediate action as well as administrative and/or legislative change for proper resolution.

Several interrelated terms are used throughout this handbook to describe the advocacy processes and procedures.

Advocacy initiatives typically center on four types:

Some advocacy issues may require two or more distinctly different initiatives for proper resolution. As such, interrelationships can exist between the various types.

Advocacy initiatives will primarily impact:

One of the major roles of all employees in TAS is the identification, documentation, and elevation of advocacy submissions. Consequently, there must be a "link" between all field office Taxpayer Advocate staffs and the ODTA staff. This IRM section describes the advocacy roles and responsibilities of various positions within TAS and illustrates the interdependency between the "casework" and "advocacy" groups.

The advocacy roles and responsibilities of the LTA are both varied and essential to the success of the advocacy process. In general, their role includes the identification, documentation, and/or elevation of advocacy submissions. Specifically these responsibilities include:

The advocacy roles and responsibilities of the ATA further support the advocacy submission process. These roles and responsibilities include:

The advocacy roles and responsibilities of the Citizen Advocacy Panel (CAP) managers include:

The advocacy roles and responsibilities of the CAP Program Manager include:

The advocacy roles and responsibilities of the ODTA staff include:

Issues that adversely impact taxpayers may be identified through a variety of external and internal sources. Advocacy issues may be identified by external customers such as tax practitioners and professional associations, Citizen Advocacy Panels, and the annual list of Top 20 Problems Facing Taxpayers. Internal sources could include:

As an advocate for the taxpayer, you need to view the IRS' actions and procedures from the taxpayer's perspective. When developing an issue for an advocacy submission, ensure at least one of the following advocacy criteria is met:

After a potential advocacy issue has been identified, some initial research is necessary in order to substantiate and document the problem. Basic background information and/or simple documentation through the use of examples provide valuable insight into the issue from the initiator's perspective. The potential scope and impact of the problem, if known, should also be documented.

Potential resolution options to the advocacy issue, if known, should be included.

Once the advocacy issue has been clearly defined and the initial research has been performed, the issue is ready to be elevated to the appropriate LTA office as an advocacy submission.

Employees may elevate advocacy submissions in several ways:

Form 12413, Advocacy Issue Submission Form, consists of four parts:

The instructions for completing this form are located on the form. See Exhibit 13.2.1–5, Advocacy Issue Submission Form (Form 12413) for an example of the current Form 12413. The form may be accessed through the catalog section of the IRS publishing web site at http://publish.no.irs.gov or ordered through Publishing Services. Your LTA office should also have a supply available for your use.

Background information, documentation, and any other research should be attached to a copy of the submission form. This packet should be forwarded to the LTA office where it will be reviewed by the LTA staff.

The ODTA will normally receive advocacy suggestions from external stakeholders, but occasionally the LTA and/or ATA offices may also receive such suggestions. These submissions result from outreach efforts of the NTA, ATAs, LTAs, Congressional office visits, practitioner meetings, etc. Suggestions from external stakeholders may be received in various forms. It is the responsibility of the LTA or ATA office receiving an external stakeholder advocacy submission to ensure a Form 12413 is prepared, if not done so by the originator.

These suggestions must be screened by the LTA or ATA for merit in the same manner as those previously described for advocacy submissions received from internal sources. An acceptance/non-acceptance determination must be made. Caution and proper judgment must be exercised when rejecting externally received advocacy suggestions. LTAs may wish to seek input from their respective ATA, who may then seek similar counsel from the ODTA, before reaching a non-acceptance decision for an external suggestion. (An exception to this process is in the event a LTA or ATA inadvertently receives an advocacy suggestion directly from a CAP).

Advocacy suggestions developed by a Citizen Advocacy Panel will be submitted directly to the NTA. The National CAP Program Manager will screen the advocacy suggestions and forward them to the ODTA office.

CAP advocacy suggestions that are accepted as advocacy projects will be added to the APTS by the ODTA staff, with feedback provided to the CAP Program Manager through the NTA. The CAP Program Manager will provide feedback to the originating panel.

CAP advocacy suggestions that are not accepted as advocacy projects will be discussed with the NTA, National CAP Program Manager, and the ODTA to determine an alternative course of action.

Before a TAD is considered, the NTA first attempts to work with the process owner(s) to implement a necessary change. To facilitate the negotiation process, advocacy proposals for procedural/policy changes will be communicated to the affected operating area(s) using the following methods, depending on the expediency of the issue:

The only avenue of appeal, should a functional area disagree with the TAD, is to the Deputy Commissioner.

The ODTA Office is responsible for reviewing and finalizing Advocacy Memoranda, Proposed TADS and Taxpayer Advocate Directives. If dialogue and discussion do not result in agreement by the operating area(s) to adopt an advocacy proposal, the FAA(s) will consult ODTA management for instructions on how to proceed.

If a memorandum is to be issued, the following steps will be taken:

The first annual report, to be submitted by June 30 of each year, must report on the objectives of the Office of the National Taxpayer Advocate for the fiscal year beginning in that calendar year. This report should contain a full and substantive analysis in addition to statistical information.

The second annual report, required to be submitted by December 31 of each year, reports on the activities of the Office of the National Taxpayer Advocate for the fiscal year ending in that calendar year and must contain specific information about developing problem areas and initiatives for solving them. In general, the report must identify initiatives and problems and specify what actions have been taken on them. The report must also identify areas of the tax law that impose significant compliance burdens on either the taxpayer or the IRS, identify the ten most litigated issues, and propose remedies for these situations.

Eleven specific topics are listed in the Internal Revenue Code for inclusion in the activities report. Specifically, the activities report must: