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IRM
Part 13. Taxpayer Advocate Service
Part 13. Taxpayer Advocate Service
Table of Contents
13.1 Taxpayer Advocate Case Procedures
13.1.1 Taxpayer Advocate Guiding Principles of the Office of the Taxpayer Advocate
13.1.2 Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98)
13.1.4 TAS Authorities
13.1.5 Taxpayer Advocate Service (TAS) Confidentiality
13.1.6 Casework Communications
13.1.7 Taxpayer Advocate Service (TAS) Case Criteria
13.1.8 Congressional Affairs Program
13.1.9 Executive Correspondence Case Procedures
13.1.10 Special Processes
13.1.11 Case and Inventory Management
13.1.12 Internal Technical Advisor Program
13.1.14 Suspension of the Statutes of Limitation Under IRC 7811(d)
13.1.15 Customer Complaints
13.1.16 Receipt and Intake of TAS Cases
13.1.17 Transferring TAS Cases
13.1.18 Resolving TAS Cases
13.1.19 Advocating With Operations Assistance Requests (OARs)
13.1.20 TAS Taxpayer Assistance Orders (TAOs)
13.1.21 Closing TAS Cases
13.1.22 Manual Inventory Balancing Procedures
13.1.23 Taxpayer Representation
13.1.24 Advocating for Case Resolution
13.2 Systemic Advocacy
13.2.1 Systemic Advocacy Overview
13.2.2 Systemic Advocacy Management System (SAMS) Administration
13.2.3 Evaluating and Reviewing Systemic Issues
13.2.4 Information Gathering Projects (IGP)
13.2.5 Advocacy Projects
13.2.6 Immediate Interventions
13.2.7 Collaborative Efforts
13.2.8 National Taxpayer Advocate’s Annual Reports to Congress (ARC)
13.3 National Taxpayer Advocate (NTA) Toll-Free Program
13.3.1 NTA Toll-free Procedures
13.4 TAS TAMIS Guide
13.4.2 Administration and Security
13.5 TAS Balanced Measures
13.5.1 TAS Balanced Performance Measurement System
13.6 Taxpayer Advocate Service Communications
13.6.1 Internal and External Communications
13.7 Taxpayer Advocacy Panel Program
13.7.1 Taxpayer Advocacy Panel Operating Procedures
13.8 Low Income Tax Clinic Program
13.8.1 Low Income Taxpayer Clinic Program Operating Procedures
13.9 The National Taxpayer Advocate Office
13.9.1 Procedures for Taxpayer Advocate Directives
13.9.2 TAS Audit Coordination