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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 Reissuance of Interim Guidance on Changes to Case-Acceptance Criteria
The purpose of this memorandum is to reiterate the changes to TAS case-acceptance criteria for certain categories of Systemic Burden cases, to provide guidance to TAS employees on handling taxpayer inquiries and referrals from Operating Divisions (ODs)/functions that TAS will no longer accept.

IRM 13.1.7 Interim Guidance on Accepting Cases Under Taxpayer Advocate Service (TAS) Case Criteria 8, Best Interest of the Taxpayer
The National Taxpayer Advocate issued guidance on when to accept cases under Criteria 8, i.e., that if any of the rights in the Taxpayer Bill of Rights have been impaired and no other criteria fit, it would be appropriate to accept the case under Criteria 8. Effective 6/10/2014.

IRM 13.1.7 Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy
The purpose of this memo is to provide guidance for TAS employees on the types of cases accepted into TAS under Criterion 9 Public Policy.

IRM 13.1 Interim Guidance on Advocating for Taxpayers Impacted by Return Preparer Misconduct
IRM 13.1 - The memorandum provides guidance to TAS employees on how to recognize instances of Return Preparer Misconduct, and the steps to take to advocate for impacted taxpayers.

IRM 13.1.24 Advocating for Taxpayers Adversely Impacted by Government Shutdown
The National Taxpayer Advocate signed an Interim Guidance Memorandum effective October 21, 2013, that issues guidance to employees on advocating for taxpayers adversely impacted by the recent government shutdown, which began October 1, 2013 and ended October 16, 2013.

IRM 13.3.1 NTA Toll-free Procedures regarding the Phone Number for NTA Toll-Free Assistors When the Taxpayer Insists on Speaking With the NTA
An IRM procedural update effective 10/24/2013 was issued to revise IRM 13.3.1 regarding the Phone Number for NTA Toll-Free Assistors When the Taxpayer Insists on Speaking With the National Taxpayer Advocate.

IRM 13.3.1 National Taxpayer Advocate (NTA) Toll-Free Program
New guidance ofr instructing assistors on providing taxpayers with phone numbers for the assigned case advocate, manager, Local Taxpayer Advocate (LTA) and the Area Director under specific circumstances.

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.

Page Last Reviewed or Updated: 15-Sep-2014