Taxpayer Advocate Directives and Related Documents

 
  1. Recommendations Regarding Taxpayer Advocate Directive 2011-1 PDF
    Memorandum from the National Taxpayer Advocate to the Commissioner regarding the previously issued Taxpayer Advocate Directive (TAD).
     
  2. Taxpayer Advocate Directive 2011-1 (Implement 2009 Offshore Voluntary Disclosure Program FAQ #35 and comply with the Freedom of Information Act) PDF     
    Memorandum directs IRS operating divisions to take specific actions.
     
  3. Memorandum from LB&I and SB/SE Commissioners: Appeal of Taxpayer Advocate Directive 2011-1 (Implement 2009 Offshore Voluntary Disclosure Program FAQ #35 and comply with the Freedom of Information Act) PDF
    Formal IRS appeal of National Taxpayer Advocate’s directive.
     
  4. Appeal of Taxpayer Advocate Directive 2011-1 (Implement 2009 Offshore Voluntary Disclosure Program FAQ #35 and comply with the Freedom of Information Act) PDF
    Division commissioners’ response to directive.
     
  5. Memorandum from National Taxpayer Advocate: Appeal of Taxpayer Advocate Directive 2011-1 (Implement 2009 Offshore Voluntary Disclosure Program FAQ #35 and comply with the Freedom of Information Act) PDF
    National Taxpayer Advocate responds to IRS appeal of TAD. 
     
  6. Taxpayer Advocate Directive 2012-3: (Review IRS Priorities in the Examination Process to Protect Taxpayer Rights, Improve Taxpayer Service, and Further Compliance). PDF
    Memo directs IRS to take actions regarding examination process.
     
  7. Memorandum from Deputy Commissioners: Taxpayer Advocate Directive 2012-3. PDF
    IRS response to directive regarding exams.
     
  8. Taxpayer Advocate Directive 2010-3 (Permanently Resolve or Restrict Excessively Long Statutory Periods for Collection Extended Pre-1998 to Reflect Current Policy Limits (plus any applicable statutory suspensions) and Correct Miscalculated CSEDsPDF
    Memorandum directs IRS actions to resolve excessively long tax collection periods affecting thousands of taxpayers.
     
  9. Appeal of Taxpayer Advocate Directive 2010-3 PDF
    IRS appeal of directive regarding collection periods.
     
  10. Taxpayer Advocate Directives 2010-1,2010-2 and 2010-3 PDF
    IRS response to three TADs issued in 2010 on different issues.