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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 13.1.7 - Interim Guidance on Accepting Cases Under Taxpayer Advocate Service (TAS) Case Criteria 8, Best Interest of the Taxpayer
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 13.1.7.2.3 where the guidance has been incorporated. This link will be removed on 6/1/2015.

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: 01-May-2015