Part 13 - Taxpayer Advocate Service
This page contains interim guidance relating to instructions in IRM Part 13 currently in effect but not yet published in the Internal Revenue Manual (IRM).
IRM 13.1.7 Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy
An interim guidance memorandum was issued on 8/4/2015 to provide guidance for TAS employees on the types of cases accepted into TAS under Criterion 9 Public Policy, as outlined in Internal Revenue Manual (IRM) 188.8.131.52.4, TAS Case Criteria.
IRM 13.3.2 Interim Guidance on Systemic Advocacy Process Improvements
The National Taxpayer Advocate issued guidance on improvements to systemic advocacy processes designed to reflect the focus on systemic advocacy efforts within all of TAS. Effective date May 27, 2014.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.