The Director, Communications and Liaison will approve all content changes to the external TAS website and provide oversight and review for content on the internal TAS website. Headquarter Director's, Area Taxpayer Advocates and other individuals approved by the National Taxpayer Advocate will appoint content managers and determine content for the internal TAS website. Content managers will ensure that TAS website content is accurate, timely, appropriate, and accessible to all individuals.

The National Taxpayer Advocate will approve TAS website design changes. The Director, Communications and Liaison is responsible for management oversight of TAS internal and external websites. The TAS Webmaster will develop and maintain the internal TAS website and coordinate with Modernization, Information Technology and Security Services (MITS), to maintain the TAS server.

TAS employees are responsible for accessing the internal TAS Web site on a regular basis, to ensure that they stay abreast of TAS policies and procedures.

All TAS E-mail should be prioritized using the guidelines in IRM 1.10.3.3.3, Designate Priority.

All TAS E-mail should follow sensitivity guidelines contained in IRM 1.10.3.3.4, Designate Sensitivity.

Remote access to E-mail is available at IRS offices via the intranet. The universal resource locator (URL) is http://webemail.enterprise.irs.gov. This address will access a web page that will instruct the user on how to use Web E-mail. Users with appropriate equipment and connectivity can access E-mail from any location. For additional information on remote E-mail access refer to IRM 1.10.3.3, Message Format and IRM 1.10.3.3.1, Don't Slow Down the System.

All E-mail will be accessed on a regular basis whenever the user can access the system. E-mail capability should be provided to as wide a range of employees as possible. LTAs have responsibility to ensure that their employees have, at minimum, basic E-mail training so they can send, receive and store E-mail. LTAs must also ensure their employee's profiles, addresses and phone numbers are current on Outlook.

Senders should use a signature line that contains their direct phone number, fax number and VMS number. E-mail is suggested to avoid "telephone tag" . E-mail is not a substitute for verbal or face-to-face communication when these are the appropriate communication vehicles. E-mail is also not a substitute for a letter or a memorandum when more formal vehicles are appropriate. Borders, backgrounds or graphics of any type (including the TAS logo) will not be used in TAS E-mail communications. The tone of E-mail will be courteous, businesslike, and professional.

E-mail is an acceptable method of sharing information and of documenting sharing of information with subordinates, supervisors and other parties. It is recommended that when E-mail is used to document sharing of information the sender should use the "receipt notification " feature. When TAS memoranda or other documents are loaded on a TAS Web site, E-mail may be used to let staff know this has occurred and give access instructions or a link to the document on the site.

It is recommended that users maximize the utility of E-mail by creating personal file folders in E-mail to reduce the redundancy of paper files. TAS management will ensure that all employees are provided appropriate training on effectively using and managing E-mail as required. Automatic protocols in individual E-mail systems may set file storage limitations.

It is the responsibility of all E-mail users to avoid unnecessary E-mail in the system and to adhere to all established E-mail use guidelines. Modernization, Information Technology & Security (MITS) Services continues to revise and update pertinent guidance on E-mail use as required, MITS policy and guidance should be followed by all TAS E-mail users. Taxpayer account information may not be transmitted by non-secure E-mail. Even when communicating with another part of IRS, taxpayer information may not be included in E-mail or its attachments until such time that the TAS organization receives specific authorization from MITS and Disclosure that this is acceptable. Even when a taxpayer or practitioner communicates with TAS via E-mail, TAS staff may not respond by E-mail if specific taxpayer account information is contained in the response. Non-Taxpayer and general information may be included in E-mail responses. Care must be taken to delete original (incoming) E-mail when responding if it contains case-specific information because many E-mail systems automatically, or by default, append the original message text to the response. As this IRM revision is being published, secure E-mail messaging capability is becoming available to all TAS staff. As this system is fully deployed, additional guidelines for its use will be disseminated and should be followed whenever E-mail contains taxpayer account information specifics.

Offices may use an Automated Attendant during business hours to improve the efficiency of routing taxpayers to the employee or group that will be assigned their case. Automated attendants must transfer the caller to an individual responsible for receiving calls. Answering machines are not acceptable during normal business hours of the servicing office except for special circumstances when no one is available to answer the telephone. Examples include all employee meetings, special lunches, epidemic illnesses etc. There will be no instances where calls are sent to answering devices/voice mail as standard procedure.

Recorded announcements on answering machines will not refer the caller back to the NTA toll-free line during normal business hours. Exhibit 13.1.6-1 provides two standardized messages intended for use by LTA offices. The IRM section containing this exhibit is under revision to include the TAS independence statement as follows: The Office of the Taxpayer Advocate operates independently of any other IRS Office and reports directly to Congress through the National Taxpayer Advocate. Telephone system capabilities and functionality may necessitate minor local deviation from these general guidelines.

Conference calls are an appropriate substitute for face-to-face meetings where staff or working group members are not all at the same post of duty. The call content is generally the same as in face-to-face meetings. Conference calls should be pre-arranged so that all callers join the call on time and there is efficient use of the time spent. Agendas and material for the conference should be distributed in advance by E-mail. As conference calls may constitute a meeting, under the terms of a contract or partnership agreement, consideration must be given to NTEU participation in the call.

All mail received in TAS will be expeditiously processed according to the following general guidelines. RRA 98 requires each TAS office to secure and maintain means of communication independent of other IRS offices. This requires each local office to maintain a separate phone, facsimile, and other electronic communication access, and a separate mailing address. All incoming mail, both internal and external, will be date stamped on the day that it is received in TAS. All taxpayer inquiries will be processed in accordance with the guidelines in IRM 13.1.7, Taxpayer Advocate Case Processing. Administrative mail will be processed according to local procedures. Local office variance from mail opening and handling procedures may arise from differing secure handling requirements and security precautions.

The following policies and procedures apply to outgoing mail. "Addressee Only" notations should be used to further safeguard taxpayer or personnel data to avoid inadvertent disclosure.

The U. S. Postal Service specifies the use of a 4 1/8-inch x 9 1/2-inch envelope for mailing one to five folded sheets of letter size paper. Envelope E-130 is generally used for this official mail. The E-130 is also used (without postage) when a return envelope must be included for a return from an IRS office or another Federal Agency. USPS assesses a surcharge on one-ounce mail (flats) in large size envelopes. Envelopes that measure 6 1/8-inch x 11 1/2-inch or larger, such as the E-44 or E-47 should not be used for mail which can be folded and mailed in a letter size envelope.

Business Reply Mail may only be used for official reply purposes, e.g., in tax liability investigations when information is solicited from a third party not representing the taxpayer. Business Reply Envelopes (E25BR) must not be used for routine taxpayer correspondence, (e.g., remittance mail or liability mail). In these instances, TAS may furnish the taxpayer with a Courtesy Reply (E2CR) envelope with a preprinted return address but without postage.

Special Mail designations, including Certified, Registered, and Return Receipt Requested mail should be eliminated except when required by statute or when litigation may be anticipated. Express mail should be limited to "mission critical" circumstances. First class mail should be used unless non-receipt of the mailing will have a detrimental effect on conducting business the next day.

When express service is necessary, the LTA must authorize it using Form 9814, Express Service Routing. Use street addresses, not post office box number addresses. Since IRS offices are not generally open on Saturdays and Sundays, avoid "Next Day Delivery" or "Second Day Delivery" on Fridays.

The IRS Correspondence Manual defines policy and procedures for preparation of IRS and Treasury Department correspondence. The procedures govern all non-Congressional correspondence except letters with approved form numbers; TAS pattern letters are also exempt. TAS has approved three revised templates that are to be used for all official correspondence; all three are available through the Electronic Publishing Web site (http://publish.no.irs.gov/catlg.html). The type 1 template contains the TAS logotype, TAS independence statement and reporting requirements and is intended for all general official correspondence needs. Type 1 is Form 13081A, Catalog Number 34700J, Revision 08/2002 on the Electronic Publishing Web site. The type 2 template contains the TAS logotype, TAS independence statement and reporting requirements, and the words National Taxpayer Advocate below the logotype and is intended for use by the National Taxpayer Advocate. Type 2 is Form 13082A, Catalog Number 34703Q, Revision 08/2002 on the Electronic Publishing Web site. Type 3 template contains the TAS logotype, TAS independence statement and reporting requirements and is intended for use by the Deputy National Taxpayer Advocate. Type 3 is Form 13306, Catalog Number 34526N, Revision 08/2002 on the electronic Web site. Specific employee contact information (name, phone number, badge number etc.), if necessary, will be included in the body of the letter. If correspondence is initiated that does not use one of the approved templates, include the TAS independence statement and reporting requirements in the footer of the letter as follows: The Office of the Taxpayer Advocate operates independently of any other IRS Office and reports directly to Congress through the National Taxpayer Advocate.

The TAS web site will contain a reference site for all Communications Presentations. The site will contain a selection of PowerPoint materials for both internal and external presentations. While it is suggested that you customize the presentation for your audience, do not add material that may alter the message and the official position of TAS.

There will be a link for ordering TAS marketing publications on the TAS Web site.

There will be a listing of approved promotional materials (e.g., bookmarks, pens, and rulers) on the TAS web site. Payment must be arranged through your area budget channels before items can be ordered.

All local news releases that are initiated at the local offices must be coordinated with local media relations specialists and with TAS Communications and Liaison. Any news releases with national scope must first go through TAS Communications and Liaison Director for clearance before submission to National Office Media relations.

Each geographic LTA is required to visit their local congressional office at a minimum of once each year. Campus LTAs are available to assist and participate in these visits as needed. Visits should be coordinated with the Governmental Liaison. Time spent on such visits should be charged to Congressional Outreach timekeeping account numbers. LTAs are required to deliver the NTA Annual Report to Congress to congressional offices both in Washington DC and local district offices.

The Washington DC office visits will occur during the Annual Congressional Affairs Conference. TAS will coordinate outreach activities with Governmental Liaison. TAS C&L will provide ongoing NTA/TAS information for a Servicewide quarterly newsletter. A GL/CAP Communications Team, to which TAS will provide a representative, will develop this Servicewide "shell newsletter" for the congressional offices. The newsletter will also include a section for local customization by each GL to highlight issues of particular interest in their state.

The GL and geographic LTA should meet to plan a statewide Congressional Liaison meeting on an annual basis to provide a coordinated forum for the OD/FDs to interact with the congressional staffs, provide updates on their program areas, etc. The LTA will be able to provide critical information based on case analysis from TAMIS on the different types of issues from congressional inquiries. If any trends in issues are identified consideration should be given to provide topical information on those trends. Campus LTAs should be included in outreach activities as needed. Consideration should be given to conducting the Congressional Liaison meetings at a Campus. The seminar may involve surrounding states and coordination by several GL/LTAs.

Geographic LTAs will provide information regarding issues and trends to the GL monthly. Systemic problems or potential violations of taxpayers' rights discovered by TAS should be addressed appropriately with the IRS officials, and useful data about the types and volumes of taxpayer account-related inquiries being received in TAS should be reported to the operating divisions monthly. The report will be prepared immediately (i.e., out of the monthly cycle) if the issue needs immediate attention. The report will be completed by the first of each month and sent to the GL, with a copy to the area manager and a copy to the TAS Congressional Liaison. The report will include at a minimum: a synopsis of visits conducted during the month (date and congressional office location visited); a synopsis of issues and concerns raised during the visits; a brief update on congressional meetings, briefings, or in person contacts and issues or concerns that came from the contacts; and a synopsis of congressional inquiries or issues received during the month. See Exhibit 13.6.1-1 below for an example of this report.