Providing expert technical and procedural advice on Internal Revenue Service (IRS) processing, procedural, examination, and collection issues.

Acting as consultants to TAS employees on technical issues.

Communicating professionally, both orally and in writing.

Providing technical backup for congressional and practitioner meetings.

Negotiating with Business Operating Divisions (BOD) to reach agreements on behalf of taxpayers.

Serving as a member of a task force, when requested, to provide advice on tax law and processes, including systemic advocacy issue teams.

Providing technical expertise for the Annual Report to Congress (ARC) teams.

Reviewing special cases, e.g., Small Business Regulatory Enforcement Fairness Act (SBREFA), see IRM 13.1.9.3, Small Business Regulatory Enforcement Fairness Act (SBREFA),

Conducting Internal Management Document (IMD) reviews.

Assisting with the review and development of Phoenix Knowledge Articles and other appropriate technical guidance.

Providing research and case building for Taxpayer Assistance Orders (TAOs) including guidance, technical language and review of Form 9102, Taxpayer Advocate Service (TAS) Taxpayer Assistance Order, prior to sending to the functions when requested by a Local Taxpayer Advocate (LTA).

Considering all alternative options when providing assistance to promote advocacy and provide the best possible resolutions for the taxpayer.

Instructing TAS personnel at Continuing Professional Education (CPE) symposiums and Filing Season Readiness (FSR) trainings.

Educating TAS personnel on technical, procedural, and processing issues.

Educating TAS personnel on effective use of the ITAP referral process.

Making presentations at functional CPEs.

Developing and delivering technical training materials based on complex issues that the CAs and TAs encounter in their workload.

Assisting in the development and delivery of training courses in conjunction with TAS Learning and Education (L&E).

Making presentations for community and professional groups.

Keeping current with the changes in IRS processes and procedures, the Internal Revenue Code (IRC), Treasury Regulations, Internal Revenue Manual (IRM), new legislation, court decisions and tax publications.

Keeping lines of communication open by networking with IRS employees in BODs including the Independent Office of Appeals (Appeals) and Office of Chief Counsel (Counsel).

Consulting with other TAs, as needed, to resolve complex tax law issues. Consultations can be by telephone, Teams, or any other suitable method.

Bridging any communication gaps on technical, procedural, and processing issues.

Writing memos and communicating with Counsel, when Counsel's opinion is needed.

Discussing research results and advice with CAs, by phone, Teams or other methods. Communicating with the CA by telephone is the preferred method for discussions on case referrals.

Keeping their managers informed about their involvement with case processing, their inventory, TAOs recommended, developed or assisted with, and special projects.

Documenting on Phoenix all research and actions performed on a case, citing references, tax law and explaining the basis for decisions. Include advocacy options, next steps, Phoenix suggestions input, and recommended TAOs.

Identifying systemic issues and completing the necessary input to Phoenix and SharePoint.

Technical advice and procedural guidance on complex or sensitive cases beyond a CA’s expertise.

Requests for technical and procedural guidance from other TAS employees, including Deputy Executive Directors of Case Advocacy, LTAs, managers, analysts and Headquarters (HQ) personnel.

Assistance on a special case that needs an independent, technical or procedural review.

Assistance on alternative options to promote advocacy and provide the best possible resolutions for the taxpayer.

Management determines that it is in the best interest of the taxpayer to have the TA involved.

Update Phoenix with actions taken on the case.

Analyze and research using IRS systems (e.g., IDRS, ICS, AMS, CEAS, etc.) IRMs, IRC, Document 6209, and other research available including internet or intranet.

Set up conferences with the taxpayer, BOD personnel, NTA attorney-advisors, Counsel, including Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program (NTA Counsel)), Appeals, or the original CA, as necessary. The assigned CA or their designee (LTA, LCA or Analyst) should attend these conference calls.

Negotiate for taxpayers with BOD personnel. If agreement cannot be reached, discuss with the manager or LTA whether the issuance of a TAO is appropriate. See IRM 13.1.20, TAS Taxpayer Assistance Order (TAO) Process.

Negotiate with the LTA, IRS personnel, and others, to expedite resolution.

Consider all alternative options when providing assistance to promote advocacy and provide the best possible resolutions for the taxpayer.

Before February 2025, the field offices of the Division Counsel Small Business/Self Employed (SB/SE), which is now the Litigation & Advisory Division of Chief Counsel (L&A), generally provided legal advice required in connection with a specific taxpayer's case. The link to L&A Counsel Contacts for TAS is located on the NTA Counsel website. L&A does not provide legal advice for issues under the exclusive jurisdiction of NTA Counsel.

The field offices of General Legal Services (GLS) will provide advice on issues involving ethics, personnel, labor, and procurement. The field offices of Criminal Tax (CT) Counsel will provide advice on criminal tax matters. The lists of GLS and CT contacts can be found on the NTA Counsel website.

Legal advice needed in connection with a systemic issue being worked by the Office of Systemic Advocacy would generally be provided by NTA Counsel.

Technical Advisor Introduction: including name and phone number.

Restate the Issue: document discussion with CAs to ensure that the issues reconcile with the understanding of the CA.

Recommendations/Action/Guidance: clearly state your recommendations and suggested actions. Present accurate and understandable guidance. Be concise, but not so concise that important information is omitted. Give your recommendation to the CA on what steps are needed next. If the CA needs to secure a particular document then describe the document and why it is needed. Provide the form number and title of the form, if applicable. If the taxpayer needs to file a form with IRS, provide the address for the form to be filed.

Alternative Recommendations: if there are alternative recommendations, provide them. Taxpayers may not qualify for the type of relief they originally requested, and we should let them know what other options are available. Include an empathy statement when there is increased burden on the taxpayers.

Taxpayer Bill of Rights (TBOR): analyze the case for any TBOR related issues. If a TBOR issue is identified, clearly document what the CA should cite and how to advocate for the taxpayer’s rights. List the appropriate TBOR(s).

Facts/Documents Review: clearly state what facts and documents you have relied on to clarify issue(s) that you are researching. If documents have been secured from CA, list document and cite/comment on relevance.

Research: part of ITAP’s responsibility is to educate the CA. ITAP does this by letting them know where we found the information and by explaining the findings. Provide the relevant citations to the CA based upon the facts and circumstances. Following are some examples: (each bullet would not be applicable in every situation):
• ”ICS history dated MM/DD/YYYY indicated the business is defunct and the Revenue Officer assigned: “(include name of RO) is in the process of...”
• ALS info, provide information found, date, serial number, etc.
• IRM X.XX.X was reviewed and it discussed the pre-seizure considerations. In reference to this case it applies as follows.
• Provide IRM, IRC, regulations, and cite the text that applies to the situations.
• If you quote an IRS functional memo, document the date of the memo, title and the author in your referral response.

Follow-up Date: include a follow-up date to provide an answer to the CA. Remember that if you give a specific deadline you must contact the CA on that date. Never leave the CA wondering what your next plan of action is. If there are ongoing follow-up actions and follow-up dates, Phoenix should be documented to reflect this.

Summarizing advice to the CA in the Phoenix Technical Advice Analysis Screen.

Attempting a closing discussion contact with the CA before returning the referral.

Preparing a draft response for signature, if necessary.

Closing the referral by updating the Technical Advice Request (TAR) Status to “Response Received”.

Notifying the CA that the referral is completed.