- 13.2.2.1 Overview
- 13.2.2.2 Advocacy Project Inventory Control
- 13.2.2.3 Working an Advocacy Project Assignment
- 13.2.2.4 Operating Division Taxpayer Advocate Tracking System
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The Operating Division Taxpayer Advocate (ODTA) tracking system, consisting of the Standard Web-based Action Plan (SWAP) and the Advocacy Project Tracking System (APTS), was developed to address concerns identified by a Government Accounting Office (GAO) study regarding the Taxpayer Advocate Service's (TAS) ability to identify and prioritize advocacy projects. The dual tracking system represents a comprehensive source of information on all proposed, ongoing, and completed projects. This facilitates ease in tracking the results of various projects and avoids duplication of effort.
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The proper tracking system, together with appropriate advocacy project development and management, communication of progress and results to the affected stakeholders, are all essential to the systemic analysis and advocacy initiatives of TAS.
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This chapter provides details for the following:
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Advocacy project inventory control — describes the ODTA procedures for screening, reviewing, prioritizing, and assigning advocacy submissions.
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Working an advocacy project assignment — describes the ODTA procedures for developing, managing, and working immediate intervention, administrative advocacy, and legislative change projects.
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Project resolution — describes procedures for proposing a solution to the underlying advocacy issue, securing proper ODTA and National Taxpayer Advocate (NTA) approval, enacting the approved resolution, and monitoring it's implementation.
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Completing a project — describes the procedures for communicating advocacy project results to affected stakeholders and closing out the project.
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The ODTA Tracking System — provides details about the Advocacy Project Tracking System and Standard Web-based Action Plan databases.
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IRM 13.2.1.4, Advocacy Submissions provides details for preparing and elevating advocacy submissions and covers the screening and review process up through the point at which the submission is loaded onto the ODTA database and is ready for review, selection, and assignment by the ODTA staff. This section details the ODTA's procedures for reviewing, prioritizing, and assigning advocacy submissions pertaining to both immediate interventions and advocacy projects.
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Once the ODTA office receives an advocacy submission, the appropriate ODTA staff must ensure proper controls are established on the APTS database. All advocacy submissions will be screened for acceptance as an immediate intervention and/or advocacy project. The originator must be notified accordingly using the appropriate letter as follows:
Source of advocacy submission— And the submission— Then use the letter in— Internal is accepted and assigned to a FAA (or a team of FAAs and Analysts) — Exhibit 13.2.2–1, Internal Acknowledgment Letter (or similar letter). Internal has merit, but ODTA is not able to assign this to a FAA at present — Exhibit 13.2.2–2, Internal Acknowledgment/Holding Letter (or similar letter). Internal needs additional information to properly evaluate the submission — Exhibit 13.2.2–3, Internal Acknowledgment — Information Needed Letter (or similar letter). Internal is not accepted for assignment to a FAA — Exhibit 13.2.1–7, Non-acceptance Letter (or similar letter). External is accepted and assigned to a FAA (or a team of FAAs and Analysts) — Exhibit 13.2.2–4, External Acknowledgment Letter (or similar letter). External has merit, but ODTA is not able to assign this to a FAA at present — Exhibit 13.2.2–5, External Acknowledgment/Holding Letter (or similar letter). External needs additional information to properly evaluate the submission — Exhibit 13.2.2–6, External Acknowledgment — Information Needed Letter (or similar letter). External is not accepted for assignment to a FAA — Exhibit 13.2.1–7, Non-acceptance Letter (or similar letter). Citizen Advocacy Panel (CAP) is accepted and assigned to a FAA (or a team of FAAs and Analysts) — Exhibit 13.2.2–7, CAP Acknowledgment Letter (or similar letter) AND forward for NTA's signature. Citizen Advocacy Panel (CAP) has merit, but ODTA is not able to assign this to a FAA at present — NO letter is used, discuss with the ODTA, the NTA, and the National CAP Program Manager to determine the proper or alternative course of action. Citizen Advocacy Panel (CAP) needs additional information to properly evaluate the submission — Citizen Advocacy Panel (CAP) is not accepted for assignment to a FAA — -
Staff Advocacy Analysts (Staff AAs) perform the ODTA office pre-work process. They are responsible for researching, collecting appropriate data, analyzing, and assessing advocacy submissions. This includes conducting research for possible duplicative or related initiatives, identifying potential barriers to success, and assessing the impact of the issue on the three balanced measures — customer service, employee satisfaction, and business results.
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Staff AAs are responsible for preparing the pre-work package which includes completing the ODTA Impact Worksheet (see Exhibit 13.2.2–8). This package provides guidance to ODTA managers and FAAs in the areas of ODTA interest, project scope and boundaries, related projects, expertise requirements, project team composition requirements, resource needs, and estimated completion time.
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Duplicate or related advocacy submissions must be associated with open advocacy projects with appropriate feedback to the initiating party. The Staff AA will add the initiating party of the duplicate or related advocacy submission as a stakeholder to the open advocacy project. If the duplicate or related advocacy submission pertains to a closed project, the Staff AA will research the necessary databases and other sources to determine the conclusions reached in the closed project. Proper feedback must be provided to the originator.
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The Staff AAs screen advocacy submissions to ensure the items identified in IRM 13.2.1.4, Advocacy Submissions are present. Exhibit 13.2.2–9, ODTA Screening Check Sheet, may be used to assist in the screening process. If the required items are present, the advocacy submission will be accepted for development and assignment as an immediate intervention and/or advocacy project, as appropriate or as resources allow. An accepted submission may be held for an indefinite period depending on its relative priority, availability of resources, and other factors.
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If additional information is needed from the internal submitter of the advocacy submission, use the Internal Acknowledgment- Information Needed Letter Exhibit 13.2.2–3 to secure the necessary information.
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To enable the internal submitter of an advocacy submission to track the progress of the advocacy project, the Internal Acknowledgement Letter (see Exhibit 13.2.2–1)contains the APTS tracking number assigned to the project.
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External advocacy suggestions resulting from TAS outreach efforts, congressional office feedback, practitioner group input, Citizen Advocacy Panel activities, etc. will be received by the ODTA office. To determine the current status, priority, and proper resolution, such advocacy suggestions will be subject to the following process, which will be documented and made part of the pre-work package:
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Utilizing the External Stakeholder Recap worksheet, Exhibit 13.2.2–10, sort the suggestion by process owner, responsible operating division or function.
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A memorandum requesting the status of current actions being taken to address the issue will be initiated from the NTA's office to the appropriate head of office. Exhibit 13.2.2–11, Current Action Status Sample Memorandum is a sample of a memorandum that may be used for this purpose. This sample memorandum may be altered, as appropriate, to address only the specific issue related to the advocacy suggestion being evaluated.
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Upon receipt of a response from Operations, an independent assessment is made to determine if the actions, either planned or underway, will adequately address the issue.
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After the initial analysis is completed, a determination is made as to the priority of the issue and the appropriate controls needed.
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Consideration will be given to having ODTA partner with the applicable operating division(s) or area(s) if the nature and complexity of the issue indicates additional expertise, sponsorship, and buy-in are needed to facilitate necessary improvements.
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Referral to the Taxpayer Treatment and Service Improvement (TSI) must be considered for Service-wide prioritization after the above actions are completed.
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If additional information is needed from the external submitter of the advocacy suggestion, use the Exhibit 13.2.2–6, External Acknowledgement — Information Needed, to secure the necessary information.
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External stakeholders must be provided feedback on an ongoing basis as to the status of the advocacy project. Exhibit 13.2.2–12, External Interim Response, may be used for this purpose.
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The ODTA receives advocacy suggestions initiated by Citizen Advocacy Panels from the NTA through the National CAP Program Manager. Upon receipt of a CAP advocacy suggestion, Exhibit 13.2.2–7, CAP Acknowledgement Letter, is prepared for the NTA's signature.
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The ODTA pre-work process for CAP advocacy suggestions is the same as previously described in this IRM Section 2.2.1.2, Advocacy Submission Pre-work — External Receipts, except that all correspondence directed to a CAP must be routed through the NTA for his/her signature.
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If the ODTA receives an advocacy submission identifying the underlying issue as requiring immediate intervention, the ODTA Staff AAs must first determine if the issue meets immediate intervention acceptance criteria. The acceptance criteria for immediate interventions are:
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Issue must impact a population of customers either locally or nationally
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Issue is so highly visible, sensitive, and/or critical that there is no time for the normal corrective processes to work
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A resolution can be identified within seven (7) to ten (10) business days of initial receipt
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If the issue meets criteria, the second step is for the Staff AAs to research the APTS and SWAP and add the immediate intervention submission to the APTS, if not already present.
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The third step is to research the scope of the underlying issue to determine if the problem is local, area-wide, or national and take steps to validate the problem.
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Finally, the Staff AAs will contact ODTA management for assignment of the immediate intervention to a FAA or team of FAAs and notify affected stakeholders.
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Once an advocacy submission is accepted for further development and assignment on the ODTA database, it becomes an advocacy project. Advocacy projects are assigned based upon criteria used to categorize the priority of the underlying issue. This section provides details as to:
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the assignment of advocacy projects
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the three levels of complexity and priority of advocacy projects
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the criteria used to determine resource needs
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the criteria used to prioritize advocacy projects
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Utilizing the ODTA Impact Worksheet (see Exhibit 13.2.2-8), an initial indicator of Level 1, 2, or 3 will be assigned to each advocacy project based upon its assessed priority and determination of resource needs.
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Accepted advocacy projects with Levels 1, 2, or 3 complexity assignments and priority determinations will be provided to the ODTA management team. The ODTA management team will assign each project on a case-by-case basis to a FAA or team of FAAs with appropriate expertise, based on the information contained in the pre-work package and other managerial considerations. When the ODTA is listed as the "owner" of the advocacy project, a FAA assigned to the project will serve as the project leader.
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If the advocacy project is not immediately assigned, it will be held for future consideration, with proper feedback provided to the submitter. Advocacy projects held for future consideration will be periodically reviewed for potential assignment. Assignment decisions are based on emerging issues, organizational capacity, available resources, etc.
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The following factors, among others, are considered when prioritizing advocacy projects:
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Impact on balanced measures
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ODTA interest and strategic focus
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Need for immediate resolution
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Existing ODTA workload
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ODTA resources needed for proper resolution
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Level 1 advocacy projects will be assigned to a FAA or FAA team immediately.
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Projects will be rated as Level 1 if two or more of the items listed below are present and the pre-work review indicates the amount of time, coordination, cost, and participation requires less than 25% of FAA time:
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The underlying advocacy submission has merit and meets advocacy criteria
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There are few underlying issues within the problem statement and/or proposed solution
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The advocacy project is not multi-operational
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The advocacy project requires limited monitoring and follow up
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The advocacy submission requires limited pre-work
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The advocacy submission requires immediate intervention
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ODTA Staff AAs will expeditiously place advocacy projects meeting this criterion in the "ODTA Proposed" (or pending) category on the APTS with the case identified as "Level 1."
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If a quick solution is needed, the Staff AA will contact ODTA Management to advise of a Level 1 receipt.
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When possible, Level 1 assignments will be rotated between the ODTA groups.
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Projects will be rated as Level 2 if two or more of the items listed below are present and the pre-work review indicates the amount of time, coordination, cost, and participation requires between 26–50% of FAA time:
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The underlying advocacy submission has merit and meets advocacy criteria
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There are some underlying issues within the problem statement and/or proposed solution
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The advocacy project requires multi-operational coordination and involvement
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The advocacy project requires moderate monitoring and follow up
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The advocacy submission requires moderate pre-work
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The advocacy project requires partnering with Operations
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The advocacy project requires a team of FAAs
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The advocacy project requires ODTA office project ownership or partnering
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The advocacy project requests participation on an IRS Committee/Task Force
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The advocacy project requests ODTA feedback or input on an operational issue that impacts taxpayers, practitioners, or stakeholders
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The advocacy submission requires immediate intervention
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If the advocacy project requires immediate intervention, it will be placed in the ODTA management bin for immediate assignment.
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ODTA Staff AAs will place advocacy projects meeting this criterion in the "ODTA Proposed" (or pending) category on the APTS with the case identified as "Level 2." Managers will determine assignment of such projects during periodic ODTA management staff meetings.
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Projects will be rated as Level 3 if two or more of the items listed below are present and the pre-work review indicates the amount of time, coordination, cost, and participation requires more than 50% of FAA time:
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The underlying advocacy submission has merit and meets advocacy criteria
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There are several underlying issues within the problem statement and/or proposed solution
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The nature of the underlying advocacy issue is complex, high-level, high impact, cross-operational, initiated by a CAP, and/or sensitive
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Operations owns the project
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The advocacy project requires extensive pre-work
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The advocacy project requires coordination and interface with TSI
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The advocacy project requires Executive Steering Committee approval
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The advocacy project requires acceptance as a TSI near-term initiative
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The advocacy project requires monitoring and follow-up through a TSI liaison
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ODTA Staff AAs will place advocacy projects meeting this criterion in the "ODTA Proposed" (or pending) category on the APTS with the case identified as "Level 3."
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The Staff AAs will contact ODTA managers to advise them of receipt of a Level 3 assignment and expeditiously provide copies by email or fax.
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In addition to the ODTA Review Worksheet (Exhibit 13.2.2–8) Exhibits 13.2.2–13, Team Composition Template, and 13.2.2–14, KSA Matrix for Group Assignment, are templates that may be used by ODTA staff in selecting members for team advocacy projects. Some of the factors considered when assigning an advocacy project include:
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Complexity and developmental needs of the underlying issue
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Expertise requirements
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FAA current assignment workload
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Projected duration of the project
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Geographical areas
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Time constraints
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Project team members may also include LTA analysts, ATA analysts, NTA analysts, and Revenue Officer Technical Advisors and/or Revenue Agent Technical Advisors. LTA and ATA analyst involvement will be especially important when working certain locally identified issues requiring immediate intervention.
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Participants outside of TAS may be made part of the advocacy project team if the nature or complexity of an advocacy project indicates additional expertise, sponsorship, or buy-in is needed. ODTA staff will determine if participation of an operating division and/or NTEU representation is needed.
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An advocacy project is initiated in order to identify and address systemic and procedural issues, analyze underlying causes of problems, and propose appropriate corrective action. The completion of an advocacy project and the implementation of an advocacy proposal should result in the prevention, reduction, or elimination of problems taxpayers encounter in the course of meeting their federal tax obligations.
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An advocacy project should include: research to identify and verify source(s) of problem(s), collection and analysis of data, solicitation of feedback from appropriate internal and external sources, and the preparation of a draft advocacy proposal for ODTA review. Refer to the Advocacy Training Guide, chapters 7–10, for detailed project development and project management instructions.
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Assistance in the form of legal advice may be necessary as part of an advocacy project. SB/SE Counsel offices should be used for this assistance. If, however, while working on an advocacy project, it is determined that a TAD is appropriate or the project results in the drafting of a legislative proposal, then as indicated in paragraph 4 below, a memorandum to request advice should be prepared for the CNTA.
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Exhibit 13.2.2–15, Request for Counsel Assistance, is a memorandum that should be used to request the assistance of Counsel. All written requests for Counsel's assistance must be routed through the ODTA. The originator should not date the memorandum. The ODTA will date the memorandum when it is forwarded.
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At any point while working an advocacy project assignment, a determination may be made that the issue/submission requires an expeditious response to an operational issue that adversely affects customers and for which there is not enough time for the normal corrective process to work. Once that determination has been made, the issue/submission of the advocacy project assignment will be treated as an immediate intervention. The need for an immediate intervention can arise in any operational area.
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Once an immediate intervention is assigned, the FAA or team of FAAs must:
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Design a methodology (e.g., action plan, deliverables), for guidance see Sections 2.3.2, Project Development, and 2.3.3, Project Management.
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Work with the appropriate operating division/process owner to resolve the problem
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Implement the corrective action and monitor for results, if the affected parties reach agreement
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Corrective action could be, but is not limited to:
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Disseminating information through an IRM Procedural Update (formerly known as Taxpayer Service Electronic Bulletin Board or TEBB)
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Sending an apology letter
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Including a stuffer notice with corrected information to affected taxpayers,
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Issuing a news release
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Implementing a policy of non-assessment or waiver of penalties
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Correcting and re-mailing of vendor forms/publications
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Writing a systemic change
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As the project progresses, contact with the initiator and other interested parties should be maintained. Contacting the individuals by telephone, e-mail, or letter to advise of the status, interim actions, and anticipated closing date of the project is required. It is important that appropriate action items and their respective results are timely added to SWAP to enable stakeholders to track the project's progress.
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The final report, if required, should contain:
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A problem description, including the operating division(s) involved with the problem and the approximate number of taxpayers impacted
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An overview of the work process
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A description of the resolution and the implementation
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If the affected parties do not reach an agreement on the corrective action, other options such as an Advocacy Memorandum or a TAD may be pursued. See IRM 13.2.1.5, Taxpayer Advocate Directives.
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Development of an advocacy project begins with the assignment of an advocacy project to a project manager and a FAA or a team of FAAs. The decision to assign a project to a single analyst or team of analysts is made by ODTA management and is generally based on the project scope. The assigned FAA or FAA team will be responsible for developing the advocacy project.
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Project development consists of various tasks designed to foster and support background research, process analysis, collection and interpretation of data, and coordination with operating divisions. The ultimate result may be a formal proposal to resolve the underlying issue. These project development tasks include:
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Creating a project charter that specifies the purpose of the project and its requirements
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Determining the project scope, including project objectives and deliverables and customer identification and acceptance criteria
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Determining the project scope risk and development of corrective or preventive measures to counterbalance that risk
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Identifying project resources and any limitations and/or priorities
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Devising and delivering project status reports to ODTA management and others, as appropriate and determined by the project requirements
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See the Advocacy Training Guide, Chapter 7, for additional information on these project development tasks
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Project management is a process that helps project members efficiently organize and control the various parts of an advocacy project. It encourages coordination of initiatives and maximizes effective resource utilization. Project management aids in the development of solution options, selection of a primary solution, and encourages a successful project outcome.
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Project management relies on the roles and responsibilities of members to achieve success. The team is comprised of three primary components: The project manager, the team leader, and the team members.
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The project manager:
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monitors the progress of the project
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provides guidance and support to the team manager and members
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acts as liaison between the team, the ODTA, and other outside sources
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The project leader:
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monitors the progress of the project (e.g., deadlines met, deliverables completed)
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coordinates activities of team members
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acts as liaison between the project manager and team members
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facilitates the team process
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The team members:
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complete project tasks in a timely manner
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communicate with the team leader and other team members on work progress
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monitor the environment for any changes in personnel, roles, or customers which would impact the project
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act as liaisons between team members outside the ODTA organization and their managers
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provide project feedback, as appropriate
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The project team members should agree on a basic set of ground rules during the initial establishment of their team. Establishing ground rules for conducting meetings, team participation, and conflict resolution will result in open and productive meetings.
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The project management method also relies on various tools used by the project team to get the maximum value from project data and from the knowledge and expertise of team members. Listed below are some project management tools:
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Action Plan
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Project Schedule
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Brainstorming
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Affinity Diagram
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Flowchart
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Pareto Chart
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Run Chart
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Cause and Effect Diagram
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Scatter Diagram
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Histogram
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Control chart (See the ODTA Training Guide, Chapter 7, for a complete explanation of these project management tools)
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The first step in working an advocacy project is to create an action plan. An action plan is a list of tasks or action items to be accomplished within a defined time frame, and usually results in deliverables such as products, a service process, or a plan. The project leader is normally responsible for the creation of an action plan on the Standard Web-based Action Plan database. The action plan is subject to the approval of the project manager. As the project moves forward, it may be necessary to make changes to the action plan. These changes should be incorporated into a revised action plan.
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The next step in advocacy project management is to create a project schedule. A project schedule will provide the sequence and coordination for project activities in order to ensure timely accomplishment of project deadlines. Various types of project schedules can be used for this purpose such as:
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A milestone schedule — to show the dates major project activities are to be completed
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A deliverables schedule — to show the sequence of deliverables from first to last and the responsible team member
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An activity schedule — to organize interim and final deliverables in order to complete each activity in a timely manner, in sequential order, to support the final deliverable
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The project manager and project leader must monitor the progress of the project, utilizing the various project tools/schedules. Project reviews are to be held on a regular basis in order to determine and discuss the team progress. These reviews identify any changes that may need to be made to the project schedule or the action plan.
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Project status reports for projects in progress are required on a periodic basis by ODTA management. Status reports allow everyone to see the project at a glance and should include:
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Changes to the project plan
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Status of schedule and the progress of milestones
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Changes to project risk and actions taken, if appropriate
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An issues list, including any issues needing action from people outside the project team
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Overall staffing and spending status
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Some projects/proposals will not lend themselves to the exact process as stated below due to the expediency or sensitivity of the issue. ODTA management will be involved during the close-out phase of all projects and will advise of the steps to take in these situations. Timing will vary from project to project, as there is no set process that will work for all projects.
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After the research has been completed and the data collected, interpreted, and analyzed, it is appropriate to draft an Advocacy Proposal reflecting the recommended solution(s) and/or corrective action(s) from the advocacy project team. At a minimum, the following items should be included in a draft Advocacy Proposal:
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Problem Statement — brief explanation of the issues and/or problem
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Introduction and Background — include specific reason(s) why project was undertaken, project scope, methodology, research tools used, and the composition of the project team
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Narrative — include areas of concern regarding the actual or potential adverse impact of the problem and recommendation(s) for resolution of the problem
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Source of the Identification of the Problem — name of advocacy submission originator or source of problem identification and other information, if applicable.
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Exhibit 13.2.2–16, Advocacy Proposal Template, may be used to assist in preparing a proper Advocacy Proposal.
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An Executive Summary is required as part of the administrative advocacy project's Advocacy Proposal. This summary must be a separate section, one to two pages in length. It is prepared after the Advocacy Proposal is completed and contains synopsis statements from each of the major headings of the Proposal.
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The FAA or project team needs to determine the most appropriate delivery/presentation method for the Advocacy Proposal during the project completion phase. Consideration needs to be given to the expediency or sensitivity of the issue/proposal when selecting the best method. Buy-in and support for the requested change by the affected operating areas during the development of the project significantly improves the chances of successful implementation.
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Examples of some delivery/presentation methods the FAA or project team may consider are listed below:
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Verbal Communication — This is appropriate when it is possible to resolve an advocacy issue through dialogue and discussion with the process owner(s) at either the FAA or first line ODTA management level. If an agreement cannot be reached verbally, ODTA management will direct the next action, if action is to be taken.
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Legislative Proposal — This is appropriate when current tax law may prevent the resolution of taxpayer problems or when service to taxpayers might be improved or the burden to taxpayers reduced. The draft Legislative Proposal will be forwarded for review and comment to the Counsel to the National Taxpayer Advocate (CNTA). After the CNTA's review, the legislative proposal and any comments from CNTA will be finalized and forwarded to the NTA for approval and possible inclusion in the NTA's Annual Report to Congress.
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Advocacy Memorandum — This is appropriate when the advocacy proposal requires the operating division/area to consider changes to procedures, policies, or activities by that area. Attachments to a proposal memorandum will include a decision document, an executive summary, and the advocacy proposal. A FAA or the project team may draft the proposal memorandum and attachments to be reviewed and finalized by the ODTA office. The ODTA office will submit the final packet to the process owner. If no response or a negative response is received, an Advocacy Memorandum may be considered for the next step. Consult with the project manager to determine the next action to be taken.
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Proposed Taxpayer Advocate Directive (TAD) — This is appropriate when the process owners either do not agree with or have not responded to a proposal memorandum, procedures in the proposal memorandum did not work, or an agreement could not be reached with process owners to implement a recommendation. A FAA or the project team may draft the advocacy memorandum or proposed TAD. The ODTA senior program analyst will work with the FAA/team to ensure the technical content is correct and properly documented. The CNTA should be consulted for comment on the content. The ODTA office has responsibility for reviewing and finalizing the advocacy memorandum or proposed TAD and will submit the final memorandum to the process owner. If no response or a negative response is received from the process owners, a TAD may be considered for the next step. Consult with the project manager to determine the next action to be taken.
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Taxpayer Advocate Directive — This is appropriate only in situations in which the NTA has previously requested a change to improve the operation of a functional process or to grant relief to all taxpayers, and the process owner has not complied. The TAD mandates the operating area make the requested change(s). The ODTA senior program analyst will work with the FAA or project team to ensure the technical content of the TAD is correct and properly documented. The CNTA will be consulted on all draft TADs. The OTDA office has responsibility for reviewing and finalizing TADs and will submit them to the NTA. If an operating area disagrees with a TAD, the only avenue of appeal is to the Deputy Commissioner of the IRS. See IRM 13.2.1.5, Taxpayer Advocate Directives, for more information about TADs.
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The FAA or project team may determine a legislative proposal is an appropriate solution for a particular project. A legislative proposal would result in a change to an existing law or the enactment of a new law. At a minimum the following items should be included in a draft Legislative Proposal:
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Current Law/Problem Statement — state the Internal Revenue Code (IRC) section of legislation to be added or revised. Also provide a brief explanation of the code section and the issues and/or problem, including any "unintended consequences" of the existing law
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Reason for Change — describe the burden/impact of current law, including examples; discuss any appropriate legislative history and any applicable contradictions to related code sections and provide relevant court case references; and describe methodology and research used
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Proposed Change — state the proposed change and the effect to the IRS and /or the taxpayer and provide any alternatives, if applicable
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Source of the Identification of the Problem — name of advocacy submission originator or source of problem identification and other information, if applicable
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Appendices Section — include all documentation used to support the legislative proposal
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Exhibit 13.2.2–17, Legislative Proposal Template, may be used to assist in preparing a proper legislative proposal. The Advocacy Training Guide, Chapter 8, contains additional information on preparing a legislative proposal.
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An Executive Summary is required as part of the legislative change project's Legislative Proposal. This summary must be a separate section, one to two pages in length. It is prepared after the Legislative Proposal is completed and contains synopsis statements from each of the major headings of the Proposal. The Executive Summary may become part of the NTA's Annual Report to Congress.
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The FAA/FAA team is responsible for preparing and including the memorandum that operates as a transmittal from the ODTA to CNTA. Exhibit 13.2.2–18, Request for CNTA Review of Proposal, should be used for this purpose. Do not date the memorandum as it will be dated by the ODTA when it is forwarded to CNTA.
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Since the IRS cannot unilaterally change or enact legislation, the submission of a Legislative Proposal completes a legislative change project. See 13.2.2.3.10, Completing the Project, for procedures in closing out a project.
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The project manager will forward the draft advocacy proposal work package to the ODTA, or designee, for approval. Items to be incorporated into the final work package, as appropriate, include a:
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draft Advocacy Proposal, with Executive Summary
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draft Decision Document
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draft Legislative Proposal
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draft Proposal Memorandum
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draft Advocacy Memorandum
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draft TAD
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The ODTA or designee will review the advocacy proposal work package and will provide feedback to the project team.
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If the ODTA review supports the draft Advocacy Proposal, it will be finalized and presented to the affected Operating Division/process owner. Before presentation to the Operating Division/process owner, the ODTA will forward all documents requiring the NTA's signature for issuance to the NTA for approval and signature. It is the responsibility of the ODTA or designee to present the advocacy proposal and/or submissions for procedural/policy changes to the responsible parties in the operations area(s). For procedures, see 13.2.2.3.7, Review and Enactment by the Operating Division/Process Owners.
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If the ODTA or designee disagrees with the proposal outlined in the draft Advocacy Proposal, feedback will be provided to the project team or FAA. The project team or FAA will incorporate the ODTA feedback into a revised Proposal, if appropriate. A revised Proposal will be resubmitted for ODTA review and approval. If the revised Proposal is supported by the ODTA review, it will be finalized and presented to the affected Operating Division/process owner.
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It is the responsibility of the ODTA or designee to brief the NTA on Legislative Proposals, Proposal Memoranda, Advocacy Memoranda, and TADs. Finalized Legislative Proposals that have been accepted by the ODTA may become part of the NTA's Annual Report to Congress.
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After a final Legislative Proposal has been reviewed and accepted by the ODTA office, it is forwarded to the CNTA for review and comment. After Counsel review, the Proposal and any comments from CNTA will be finalized and forwarded to the NTA for approval and possible inclusion in the NTA's Annual Report to Congress. Normally, approved Legislative Proposals will be submitted to Congress in the NTA's Annual Report to Congress.
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If a Proposal is accepted for inclusion in the NTA's Annual Report to Congress, the ODTA office will ensure the SWAP database reflects this fact so internal originators and stakeholders may determine the current status. The ODTA or designee will also provide the originating party with status information. If the Legislative Proposal is not supported for referral to Congress, the Proposal will either be held for further consideration or rejected back to the originating office.
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If the advocacy proposal is accepted by the Operating Division/process owner, he/she will implement the proposed change and provide periodic progress updates to the ODTA office.
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If the Operating Division/process owner does not support the advocacy proposal, and the decision is made by the TAS to continue with the proposal, ODTA management will work with the NTA to resolve the matter. If the NTA concurs with the proposal, the NTA will propose an Advocacy Memorandum, a Proposed TAD or a TAD, depending on the expediency or sensitivity of the issue, to the appropriate head of office. See IRM 13.2.1.5, Taxpayer Advocate Directives.
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If the Operating Division/process owner does not support the advocacy proposal, and the decision is made by the TAS not to continue with the proposal, the FAA or project team will provide written feedback to the originator on the outcome of the issue.
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Advocacy and legislative change proposals can be tracked on the ODTA APTS and SWAP databases. The FAA/team is responsible for updating the ODTA dual tracking systems.
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The SWAP database is designed to track project development and management, including necessary follow-up actions in monitoring and implementing immediate intervention and advocacy or legislative change proposals. SWAP is accessible on the Intranet at — www.tsi.hq.irs.gov/nearterm/default.asp. Internal originators of advocacy submissions will have access to the SWAP database to allow them to monitor the progress and outcomes of the related advocacy project.
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If the proposal seeks a legislative change and is included in the NTA's Annual Report to Congress, the ODTA staff will ensure this is properly noted in the "advocacy" section of the APTS. This will enable internal originators and stakeholders to know the current status of the legislative proposal and will assist them in monitoring its outcome.
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ODTA staff, including FAAs, must also monitor all of their projects and be prepared to take an active role in any implementation efforts, as directed by ODTA management.
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Once the advocacy project is completed, the results of the advocacy submission are provided to the originator. Originators will also be informed when their advocacy submissions result in the inclusion of related legislative change proposals in the NTA's Annual Report to Congress.
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Upon completion of the advocacy project the ODTA office will provide feedback to the originator of the advocacy submission notifying him/her of the results. Exhibit 13.2.2–19, Closing Letter, may be used for such notification. The Closing Letter may be submitted electronically provided the originator has the capacity to receive electronic communications.
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If the advocacy submission was received from an internal source (e.g., the TAS or an IRS employee) and requires a legislative change, the Closing Letter should include all pertinent information to enable the originator to track the progress on SWAP.
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If the advocacy suggestion originated from a Citizen Advocacy Panel, the ODTA office will forward the Closing Letter electronically through the FAA's manager to the appropriate CAP Program Manager. Upon receipt, the CAP Program Manager will print the Closing Letter for the National Taxpayer Advocate's signature. Exhibit 13.2.2–20, CAP Closing Letter, may be used for such notification.