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- 13.2.7 Collaborative Teams
- 13.2.7.1 Program Scope and Objectives
- 13.2.7.1.1 Background
- 13.2.7.1.2 Authority
- 13.2.7.1.3 Roles and Responsibilities
- 13.2.7.1.4 Program Management Review
- 13.2.7.1.5 Program Controls
- 13.2.7.1.6 Terms/Definitions/Acronyms
- 13.2.7.1.7 Related Resources
- 13.2.7.2 Type of Collaborative Teams
- 13.2.7.2.1 Team Definitions
- 13.2.7.2.2 Team Networks
- 13.2.7.2.3 Team Status
- 13.2.7.3 Establishing a New Team
- 13.2.7.4 Collaborative Teams Responsibilities
- 13.2.7.4.1 Roles and Responsibilities of Team Lead
- 13.2.7.4.2 Roles and Responsibilities of Team Member(s)
- 13.2.7.4.3 Roles and Responsibility of TA Directors
- 13.2.7.5 Documentation
- 13.2.7.5.1 Status Updates
- 13.2.7.5.2 Issue Tracking
- 13.2.7.5.3 Accomplishments
- 13.2.7.5.4 Recommendations
- 13.2.7.6 Closing a Collaborative Team
Part 13. Taxpayer Advocate Service
Chapter 2. Systemic Advocacy
Section 7. Collaborative Teams
13.2.7 Collaborative Teams
Manual Transmittal
April 24, 2026
Purpose
(1) This transmits revised IRM 13.2.7, Systemic Advocacy, Collaborative Teams.
Material Changes
(1) IRM 13.2.7.1.1, Background, Incorporated IPU 25U3573, issued on 08-25-2025, making editorial changes updating language and removing references to procedures no longer used.
(2) IRM 13.2.7.1.2, Update made to IRC reference.
(3) IRM 13.2.7.1.3 - Editorial changes updating positions and responsibilities within Systemic Advocacy (SA) due to restructuring. Added reference to IRM 13.2.7.4.1 Roles and Responsibilities of Team Lead.
(4) IRM 13.2.7.1.4, Program Management Review, Incorporated IPU 25U3573, issued on 08-25-2025, making editorial changes updating language for program effectiveness.
(5) IRM 13.2.7.1.5, Editorial changes to remove reference to SharePoint Online and SAMS database, adding the use of Collaborative Teams platform.
(6) IRM 13.2.7.1.6, Updated acronyms list.
(7) IRM 13.2.7.2, Safeguarding Taxpayer information was removed from IRM and will be relocated to IRM 13.2.1 Systemic Advocacy Overview.
(8) IRM 13.2.7.2.3, New IRM section added providing Team Status types and their definitions.
(9) IRM 13.2.7.3, Type of Collaborative Teams has been relocated and is renumbered to IRM section 13.2.7.2, changes include the removal team types that no longer apply and developed new team types.
(10) IRM 13.2.7.3.1, Team Definitions has been relocated and is renumbered to IRM section 13.2.7.2.1, removing team type definitions that no longer apply, adding new team type definitions and updated existing team definitions.
(11) IRM 13.2.7.3.2, Roles and Responsibilities of Team Lead is relocated and renumbered to IRM section 13.2.7.4.1 and includes editorial changes to responsibilities and documentation.
(12) IRM 13.2.7.3.3, Roles and Responsibilities of Team Member(s) is relocated and renumbered to IRM section 13.2.7.4.2 and includes editorial changes to responsibilities and documentation.
(13) IRM 13.2.7.3.4, Collaborative Inventory Management section is removed as it doesn’t apply to this program.
(14) IRM 13.2.7.3.5, Collaborative Networks on SharePoint Online is relocated and renumbered to IRM section 13.2.7.2.2 and includes editorial changes adding definitions and removing reference SharePoint Online.
(15) IRM 13.2.7.3.6, Establishing New Collaborative Teams SharePoint Online is relocated and renumbered to IRM section 13.2.7.3 with editorial changes updating the process and removing any reference to SharePoint Online.
(16) IRM 13.2.7.3.7, Closing Process SharePoint Online is relocated and renumbered to IRM section 13.2.7.6 and editorial changes to the process and any reference to SharePoint Online.
(17) IRM 13.2.7.4, Collaborative Team Responsibilities is a new IRM section introducing responsibilities for Team Lead, Team Members, and Technical Advocacy (TA) Directors.
(18) IRM 13.2.7.4.3, Roles and Responsibilities of TA Directors is a new IRM section introducing responsibilities of TA Directors.
(19) IRM 13.2.7.5, Documentation is a new IRM section providing guidance how to document team status updates, issue tracking, accomplishments, and recommendations.
(20) IRM 13.2.7.1, Editorial changes made to update Purpose in Program Scope and Objectives.
Effect on Other Documents
IRM 13.2.7 dated October 17, 2022 is superseded. This IRM incorporates IRM Procedural Update (IPU) 25U3573 issued August 25, 2025.Audience
Taxpayer Advocate Service, primarily employees within Systemic AdvocacyEffective Date
(04-24-2026)
Adam W. Morse
Acting Executive Director Systemic Advocacy
Purpose: This IRM section describes actions Systemic Advocacy (SA) employees take when working on a collaborative team with the goal of resolving systemic issues.
Audience: TAS, primarily employees within SA
Policy Owner: National Taxpayer Advocate (NTA), TAS
Program Owner: Executive Director, Systemic Advocacy (EDSA)
Primary Stakeholders: TAS Employees
Program Goals: To identify and resolve systemic problems impacting taxpayer burden and/or taxpayer rights through various collaborative efforts.
TAS SA plays a vital role in identifying, analyzing, and resolving broad-based taxpayer problems. Collaborative teams are created to address current issues affecting taxpayers. Teams may have members that include IRS employees from various Business Operating Divisions (BODs).
SA employees that are part of a collaborative team track the team’s progress, research, ideas shared, risk(s), and outcome in the Collaborative Teams database.
A quarterly report is complied and displayed in a dashboard for executive oversight.
IRC 7803(c) established the Office of the Taxpayer Advocate to assist taxpayers with resolving problems with the IRS, identify areas in which taxpayers have problems dealing with the IRS, propose changes in the administrative practices of the IRS, and identify potential legislative changes to mitigate problems.
The EDSA reports directly to the NTA. The EDSA has oversight responsibility for SA and the NTA's Annual Reports to Congress. The Deputy Executive Director, Systemic Advocacy (DEDSA) reports to the EDSA and is responsible for the various SA functions including Technical Advocacy (TA) groups. The TA groups work on the annual reports to Congress, projects, and other collaborative efforts to resolve systemic issues impacting taxpayers.
The EDSA and the DEDSA oversee the participation of SA employees in collaborative teams and the tracking of the efforts.
The Team Lead is responsible for actively participating in the team, capturing progress, documenting accomplishments, and uploading relevant documents to the Collaborative Teams platform. See IRM 13.2.7.4.1, Roles and Responsibilities of Team Lead(s).
Program Effectiveness: To provide consistent executive oversight, a quarterly report is added to an Executive Dashboard and shared with the EDSA, DEDSA, and TA Directors via email and is documented in a shared location for accessibility. The dashboard provides teams statuses, topics addressed, actions taken, barriers, and future planned activities.
Permissions to the Collaborative Teams platform are limited to SA employees and a few designated select personnel within TAS. The administrators of the collaborative teams manage requests to access the platform. Permission depends on the user’s reason to access the platform.
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The following table provides acronyms that are used throughout this IRM section:
Title Acronym Business Operating Division BOD Deputy Executive Director, Systemic Advocacy. DEDSA Executive Director, Case Advocacy EDCA Executive Director, Systemic Advocacy EDSA National Taxpayer Advocate NTA Rapid Response Team RRT Systemic Advocacy SA Systemic Issue Review & Evaluation SIRE Technical Advocacy TA Taxpayer Advocate Service TAS
Resolving systemic issues and improving IRS processes reduce the burden on taxpayers, and many times, save IRS resources.
TAS uses a variety of collaborative efforts to make administrative change recommendations to existing IRS processes. These efforts include, but are not limited to:
Collaborative Cross-Functional Team
Collaborative Monitor Team
IRS Task Force
TAS Internal Team
Rapid Response Team
Collaborative Cross-Functional Team: The purpose of this team is for TAS to collaborate with other IRS functions to work together as partners on an issue, process, and/or policy that affects each organization. SA personnel are active members, completing tasks and making recommendations. This team type may have sub-teams under the main team. At times, these team types may require changing the team’s mission and goals to better align with the function’s focus. These teams tend to be continuous.
Collaborative Monitor Team: These are teams that are organized by another operating division that invites SA to attend their meetings. The purpose of these teams is for SA personnel to attend scheduled meetings for informational purposes. The Team Lead will assess the impact of the information on TAS’s operations and taxpayers’ rights and share it accordingly with internal stakeholders including Directors, DEDSA, and EDSA. These teams could remain open for SA to maintain communications with stakeholders on an as-needed basis.
IRS Task Force: This is a cross-functional group that works together to achieve a very specific and clearly defined objective. The group is usually comprised of representatives from several operating divisions, with one function sponsoring or leading the effort. In these situations, TAS is part of a larger team. Therefore, TAS may have less direct influence on the outcome than in a collaborative effort because members of the group may vote/decide to take actions that TAS does not favor.
TAS Internal Team: This is a team of TAS employees with a goal to address technical or administrative needs within TAS. The team may have a specific task with a defined duration, or it may be ongoing. Members may represent a variety of TAS functions including, Internal Technical Advisor Program, Technical Analysis and Guidance, Financial Operations, EDCA, Systemic Issue Review and Evaluation, Technical Advocacy team(s), and Attorney Advisor Group. These teams may investigate and research issues and, if appropriate request BOD involvement through a collaborative team, task force, or advocacy proposal.
Rapid Response Team (RRT): The EDSA may set up a RRT to address high volume emerging issues in a rapidly evolving environment. The main purpose of a RRT is to fast-track pertinent issues from Phoenix and other sources into proper work streams. The validated issues are then quickly shared with IRS Program Owners for investigation and resolution. A RRT may be a stand-alone team or is associated with a collaborative team.
Each collaborative team is identified under a specific network. These networks house a variety of team efforts and may change to reflect current needs. Examples include:
Network Definition Collection This network type encompasses anything Collection related. Examples are Offer in Compromise, Installment Agreement, and Private Debt Collection. Examination This network type encompasses anything Examination related. Examples are Audit Improvements, Office of Servicewide Penalties, or Refundable and Non-Refundable Credits. Processing This network type encompasses anything Processing related. Examples are Manual Refunds, Filing Season, and Math Error Notices.. Revenue Protection This network type encompasses anything Revenue Protection related. Examples are ID Theft, Automated Questionable Credit Program, Return Integrity Verification Operations, and Taxpayer Protection Program. Taxpayer Support and Education This network type encompasses anything related to Education for Taxpayers. Examples: Updating IRS.gov and notices. Creating a better experience for taxpayers with disabilities, providing information on tax credits to educate taxpayers, and Taxpayer Assistance Centers. Team Specialties This network type would encompasses any teams that do not fit into any of the other categories.
Team status definitions:
Team Status Definition Active Established team where team leads and members are consistently attending and participating. Closed Team activities and participation have ended. Inactive The team activities are suspended or inactive. At any time, the status can be changed back to Active, Monitor, or Closed. Monitor The team has completed its purpose but is waiting for a BOD implementation or negotiated actions to post. If problems occur, the status can be changed back to Active. If all actions agreed upon are implemented, the status should be changed to Closed. Reopen If the team is closed but the BOD has a reason to reinstate the team, select reopen to reactivate the team.
Before submitting a new collaborative team request, review the Collaborative Teams platform to confirm that no active team is addressing the same mission. Do not create a new team if one is already working the same goal.
Establishing a new collaborative team requires TA Director approval. Discuss the need for a new team with your TA Director.
To request a new team, access the Collaborative Team platform, and proceed with the request. The requester must complete the following fields::
Network: See IRM 13.2.7.2.2, Team Networks, for more information;
Team Type: See IRM 13.2.7.2, Type of Collaborative Teams, for more information;
Team Name: Align the name with the purpose of the team;
Mission: The team mission statement must clearly capture the team’s goals, communicate the reason for the team’s formation, and provide insight into the expected end results; and
Proposed Team Lead.
The request is automatically forwarded to the administrators of the collaborative team, TA Directors, and the DEDSA. The Team Lead will receive approval in the platform and will be notified.
This section describes the roles and responsibilities of the TAS Team Leads, team members, and TA Directors.
Team Lead:
Requests new team pursuant to IRM 13.2.7.3, Establishing a New Team.
Develops the team’s mission.
Guides and encourages team members to advocate for reducing burden and protect taxpayer rights.
Ensures potential problems, concerns, risk(s), and emerging issues are elevated to the appropriate SA leadership chain.
Shares information that may affect other advocacy efforts with other personnel within TAS. (Example: Presenting information on a technical call).
Reviews the team’s mission and team members at least quarterly; if needed, update mission and/or team members in the Initiation tab.
If no additional team members, the Team Lead is also accountable for responsibilities as set forth in IRM 13.2.7.4.2, Roles and Responsibilities of Team Member(s).
Ensures relevant team activities, actions, tasks, risk(s), and assignments are documented monthly;
Ensures any team activities that align with an open MSP or SAO are documented monthly;
Ensures meeting minutes are captured, shared, and uploaded in the documents section;
Ensures status updates are entered at least monthly though continued progress is to be pursued, IRM 13.2.7.5.1, Status Updates;
Ensures any relevant documents are uploaded; and
Ensures all accomplishments and recommendations are documented pursuant to IRM 13.2.7.5.3, Accomplishments, and IRM 13.2.7.5.4, Recommendations.
Submits request to TA Director to close the team and ensures compliance with IRM 13.2.7.6, Closing a Collaborative Team.
Actively participates in collaborative teams by sharing information, perspectives, exploring issues, and developing recommendations to address systemic issues, processes, risk(s), and/or policy that affects each organization.
Reviews and gathers information, for example, review Annual Report to Congress Recommendations, SA Objectives, or other projects, related to the team’s purpose and analyzes the information to understand the issues to be addressed.
As directed by the Team Lead:
Provides status update reports in the platform’s History tab, documenting the team’s progress using the template in IRM 13.2.7.5.1, Status Updates;
Makes recommendations and captures all appropriate details, including risk(s) and;
Documents the team’s accomplishments.
The TA Directors will review and approve new team’s requests. The request should include the mission statement, assigned members, and team type in the Collaborative Teams platform. Upon submission by the Team Lead, the TA Director will receive an email notification and must approve within five business days.
The TA Director will review and approve the Team’s Lead’s request to close the team. Once the mission is complete, the Team Lead or designated team member posts a summary outlining the team’s outcome on the platform. TA Directors will receive an email prompt to approve or deny the closure within five business days.
Managerial Reviews:
The TA Director will meet with the Team Lead monthly to discuss the team progress, identify risk(s), and provide guidance. The manager will document reviews under the History tab on the Collaborative Team’s platform. Select the Update Type “Managerial Review” and enter any meaningful notes in the “History Entry”.
Program Management Review
Each team’s progress is documented monthly on the Collaborative Team’s platform. A dashboard is shared quarterly with the EDSA, DEDSA, and TA Directors, providing details on the active teams, closed teams, histories and a list of teams with accomplishments updated. This oversight ensures the executives are well-informed about ongoing initiatives of all collaborative teams in active or monitor status at any point during the report period.
Ensures issues closed by SIRE and assigned to a collaborative team are tracked and documented on the Issues tab in the Collaborative Teams platform.
The Team Lead is responsible for the collaborative team’s documentation.
The documentation using plain language, should be clear, specific, and complete.
This section describes documentation requirements.
Document a status update under the History tab at least by the last working day of the month. Use the following format for status updates on the Collaborative Teams platform:
Topics addressed by the team;
Actions taken: Briefly describe actions completed during the month, such as attended a meeting, spoke to a stakeholder, or conducted research;
Any barriers and risk(s) encountered during the month; and
Future planned activities.
Sometimes SIRE issues are closed and assigned to a Collaborative Team.
The Team Lead must notify their TA Director and document their approval for associated issues.
Newly associated SIRE issues must be added to the Issues tab on the Collaborative Team platform.
The Team Lead is expected to discuss the newly associated SIRE Issue with the submitter.
Once the issue has been addressed, enter the outcome on the Issues tab.
Showing continuous accomplishments demonstrates the team’s ongoing achievements.
An accomplishment is a task completed by either SA employees individually or the entire team.
To document an accomplishment, access the History tab, and choose the appropriate option from the drop down.
Provide a detailed description of the accomplishment including impacted BOD , members who worked on this assignment, actions completed, and how these efforts help taxpayers.
Recommendations are formal suggestions made by a Team Lead or team member to a specific BOD that owns the collaborative team.
Recommendations must be documented in the Recommendations tab in the Collaborative Team platform.
Recommendations that are implemented will be tracked in the Outcome and Response section of the form.
Closing a collaborative team requires TA Director approval. Let your TA Director know you plan to close the team.
The Team Lead or designated team member will perform the following actions in the Collaborative Team platform:
Post a final summary documenting the team’s action and the outcome. The statement must cover the team’s mission, analysis, risk(s) addressed, and provide the reason for closure.
Ensure all recommendations are documented on the Recommendations tab.
Submit the team closure. The process is automated and alerts the collaborative team’s administrators and the Team Lead’s TA Director. Once the TA Director approves, the team will be closed. The team will remain on the Collaborative Teams platform for historical purposes.