Skip to main content
An official website of the United States Government
English
Español
中文 (简体)
中文 (繁體)
한국어
Русский
Tiếng Việt
Kreyòl ayisyen
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
Search
Toggle search
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Help Menu Mobile
Help
Menu
Toggle menu
Main navigation mobile
File
Overview
INFORMATION FOR…
Individuals
For you and your family
International Taxpayers
Individuals abroad and more
Business & Self Employed
EINs and other information
Government Entities
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update My Information
POPULAR
Economic Impact Payments
Coronavirus Tax Relief
Free File
Get Your Tax Record
Get an Identity Protection PIN (IP PIN)
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Debit or Credit Card
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
View Your Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Fix/Correct a Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Standard Deduction
Health Coverage
Retirement Savings
Forms & Instructions
Overview
FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
File
Overview
INFORMATION FOR…
Individuals
International Taxpayers
Business & Self Employed
Government Entities
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update My Information
POPULAR
Economic Impact Payments
Coronavirus Tax Relief
Free File
Get Your Tax Record
Get an Identity Protection PIN (IP PIN)
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Debit or Credit Card
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
View Your Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Fix/Correct a Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
Businesses & Self-Employed
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Standard Deduction
Health Coverage
Retirement Savings
Forms & Instructions
Overview
FORMS & INSTRUCTIONS
Form 1040
Form 1040 Instructions
Form W-9
Form 4506-T
Form W-4
Form 941
Form W-2
Form 9465
POPULAR FOR TAX PROS
Form 1040-X
Form 2848
Form W-7
Circular 230
Main navigation mobile
File
Overview
INFORMATION FOR…
Individuals
For you and your family
International Taxpayers
Individuals abroad and more
Business & Self Employed
EINs and other information
Government Entities
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update My Information
POPULAR
Economic Impact Payments
Coronavirus Tax Relief
Free File
Get Your Tax Record
Get an Identity Protection PIN (IP PIN)
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Debit or Credit Card
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
View Your Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Fix/Correct a Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Standard Deduction
Health Coverage
Retirement Savings
Forms & Instructions
Overview
FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Main navigation
File
Pay
Refunds
Credits & Deductions
Forms & Instructions
Info Menu Mobile
Help
News
Charities & Nonprofits
Tax Pros
Home
IRM
Part 13. Taxpayer Advocate Service
Table of Contents
13.1 Taxpayer Advocate Case Procedures
13.1.1 Taxpayer Advocate Case Procedures, Legislative History and Organizational Structure
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 Processing TAS Cases
13.1.19 TAS Operations Assistance Request (OAR) Process.
13.1.20 TAS Taxpayer Assistance Order (TAO) Process
13.1.21 TAS Case Closing and Reopen Case Procedures
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
13.4.1 General TAMIS Information
13.4.2 Administration and Security
13.4.3 TAMIS Training
13.4.4 Navigation/Querying
13.4.5 Initiating and Working a Case on TAMIS
13.4.6 Management Inventory Screens
13.4.7 Administrative Reports
13.4.8 Report Writing
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
13.9 The National Taxpayer Advocate Office
13.9.1 Procedures for Taxpayer Advocate Directives