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)
• 13.1.3 Definition of Terms/Use of Abbreviations
• 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 Technical Advisors and the Virtual Team Process
• 13.1.14 Suspension of the Statutes of Limitation Under IRC §7811(d)
• 13.1.15 Customer Complaints/RRA98 §1203 Procedures
• 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 Order (TAO) Process
• 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