This section explains why some cases should be transferred to certain offices, the timeframes for transferring them, and how to execute the transfer.

TAS offices receive cases from a variety of sources as discussed in the "Case Receipt and Assignment Process." Generally, TAS cases will be worked at the point of contact (where the case was accepted into TAS ). However, in certain situations it may be in the best interest of the taxpayer and you to have the case worked by another office.

Some IRS processes are centralized in one or more locations. Other processes are performed only in field offices (such as collection of balance due accounts by Revenue Officers) or only in campuses (such as resolving "scrambled SSN" accounts). Many campus processes were realigned along Business Operating Division (BOD) lines and others were centralized or consolidated in IRS Submission Processing, Accounts Management and Compliance Services Campuses.

The latest changes that result from any new alignment are reflected at the Servicewide Electronic Research Program (SERP) web site, Who/Where tab. Choose the current Campus Program Locator Guide (formerly known as Transshipment Guide). See this website: Campus Program Locator Guide.

Taxpayer issues that must be resolved in other offices because of a "centralized" or "office type" process may best be resolved by transferring the case to that office. In other instances, where only a small portion of the case needs to be worked by another office, it will be in the best interest of the taxpayer and you, the Case Advocate, to keep the case where it is received and work the portion of the case via a Form 12412, Operations Assistance Request (OAR).

Once the issues are determined, you will need to to determine if the case issues are part of a centralized process or are worked by another type of office (local or campus). See Exhibit 13.1.17-1, TAS Transfer Guidelines,

If you determine that the case meets TAS transfer criteria, refer to the current Campus Program Locator Guide to determine where the case should be transferred. This guide contains work alignment summaries and maps by BOD for each Submission Processing, Accounts Management and Compliance Services Campus. The following are examples of cases that meet TAS transfer criteria and where they should be transferred based on the Campus Program Locator Guide.

In certain situations, when the TAS Transfer Guidelines do not apply, you may determine it would reduce taxpayer burden to transfer the case to another office. If this is the situation , you must first call the receiving office to discuss the transfer and the reason(s) you believe the case should be transferred. This should result in a dialogue between both the transferring and receiving office to reach agreement on which office is in the best position to assist the taxpayer. The taxpayer's circumstance is the overriding consideration in determining which office will work the case. The discussion and agreement should be documented on Taxpayer Advocate Management Information System (TAMIS). If concurrence cannot be reached the case must be elevated to the Local Taxpayer Advocate (LTA).

If after initial research and clarification of the taxpayer's problem you determine the case meets transfer criteria, transfer the case.

Cases should not be transferred multiple times because this is generally not in the taxpayer’s best interest. Cases that must be transferred in order to balance inventories should not be re-transferred. Therefore, cases referenced in the attached transfer guide or in this exceptions document are not used to balance inventories. Other cases should not be transferred more than one time unless it is in the best interest of the taxpayer and the taxpayer agrees to the transfer.

NTA-HQ Cases, Senate Finance Committee (SFC) Cases and Cases originating from the Office of Technical Analysis and Guidance (TAG) or the newly established LTA office in Washington, D.C. are transferred based on the location of the taxpayer, the interests of the taxpayer, prior case activity, open controls and the location of centralized IRS work processes.

Sensitive Issue Cases that ordinarily meet transfer criteria should be brought to the attention of your manager before transfer. Such cases may include but are not limited to suicidal communications (either orally or in writing), potential media contact cases, politicians, celebrities, and employees, etc. In some instances, your manager may decide it is in the best interest of the taxpayer to work the case locally.

Congressional Casesare transferred to the local TAS office in the congressperson's home state (Congressional District). If a case on the same taxpayer is controlled at another TAS office on a non-congressional case, call that office to determine if the open case involves the same issue. The congressional case will remain in the local office of the congressperson's home state. Coordination between the assigned offices will be necessary. If there are two or more congressional inquiries on the same taxpayer, each office will be responsible for responding to their local congressional office staff. See IRM 13.1.8, Congressional Affairs Program, for additional information on congressional inquiries.

Cases originating from NTA Toll-Free sites are transferred first to the local TAS office based on the taxpayer's home address (zip code) and are then re-transferred based on Exhibit 13.1.17-1, TAS Transfer Guidelines.

Cases originating from 1040 Toll-Free call sites are forwarded to the co-located LTA office and can be transferred based on Exhibit 13.1.17-1, TAS Transfer Guidelines.

Criteria 1 – 4 cases can be transferred if the system date (today) minus the TAS Received Date (TARD) is less than three work days.

Criteria 5 – 9 cases can be transferred if the system date (today) minus the TAS Received Date (TARD) is less than five work days.

Criteria 0 cases: Initial Contact Date transfer rules do not apply.

You do not need to contact the taxpayer to advise of the transfer if the above criteria are met. The transfer should be transparent to the taxpayer.

If it has been more than five work days from the TAS received date, the transferring office must contact the taxpayer either by telephone or in writing and advise him or her the Taxpayer Advocate Service has received the inquiry but it is being transferred to another office. Provide the LTA name, address, telephone number, and fax number, and advise the taxpayer of the date the next contact (NCD) can be expected. Document this action on the case's TAMIS Transfer Screen. See TAS Transfer Letter. ( Letter 2902/ Letter 2902SP)

Anytime the taxpayer has contacted the LTA directly (written, faxed, called local number, etc.) or contacted the local office directly (local or campus) and it has been identified as meeting TAS case criteria, you will need to contact the taxpayer to advise of a transfer to another office regardless of the IRS received date. Inform the taxpayer of the NCD. See TAS Transfer Letter (L.2902).

All cases must be transferred by using the TAMIS database.

If the case meets Criteria 1 - 4, the Form 911 must also be faxed to the correct office immediately.

Any back-up information such as copies of tax returns, taxpayer information, etc., must be sent to be associated with the electronically transferred case, by fax if possible. If volume does not permit fax, or if original documents are needed by the other office (e.g., original signatures needed to process return, etc.), the information should be mailed by the fastest method available, after faxing the pertinent information. If mailing, use Form 3210, Document Transmittal Form.

When updating TAMIS, the IRS and TAS received dates must not be changed as the case moves from office to office.

Update the TAMIS Transfer Screen to indicate the reason for the transfer through TAMIS. Indicate on TAMIS any documentation sent and how the document was sent (e.g., via Fax, overnight mail, regular mail, etc.).

When you receive a transferred case, the initiating office has already determined that TAS criteria is met. DO NOT REVIEW AGAIN FOR CRITERIA. If while reviewing/working the transferred-in case, you determine that the TAS Criteria Code identified by the originating office was not accurate, change/update the criteria code on TAMIS. Generally, the Criteria Code will not be changed on a case unless the code is incorrect. Refer to IRM 13.1.18.2 (3), Preliminary Review, regarding criteria coding errors.

If the case was transferred because of the IDRS status or an open control base, and that status or control changed between the day of transfer and receipt of the case, do not transfer the case back. The status at transfer time, not at receipt time, determines the appropriateness of the transfer.

If necessary, contact the transferring Case Advocate for clarification of the issues or why the case was transferred. Refer to IRM 13.1.17.8, Disagreement on Transfers.

If the case was clearly transferred to the wrong office, you should re-transfer the case to the correct office. Do not transfer the case back to the originator unless that office should work the case.

The receiving office will be responsible for all taxpayer contact and case resolution actions with the exception of the initial contact with the taxpayer, which is discussed in IRM 13.1.17.7.1.

If you disagree with the transfer of a case to your office, , but your office has the resources to handle it, then work it in your office. Cases that you believe should not have been transferred and cannot be worked in your office will be brought to your manager with the reason(s) it cannot be worked. If your manager agrees, he or she will call the manager of the person who transferred the case.

Disagreements on transferred cases will always be discussed manager to manager. If no agreement is reached, it will then be elevated to the LTAs. If the LTAs decide the case will be worked in your office, the decision is final. If the LTAs do not agree on which office should work it, the case will be elevated to the Area Director.

All TAS offices are working for the taxpayer's best interest, so keep disagreements regarding transfers to a minimum.

To help reduce delays in contacting and assisting taxpayers, the following procedures will be used when TAMIS is "down" for a period of 4 hours or more:

If the case was already loaded on TAMIS and needs to be transferred at a time when TAMIS is not available, the case will be faxed to the receiving office. The transferring office will update TAMIS when the system is available and notate the TAMIS downtime.