Purpose: This IRM section describes case receipt and intake procedures for handling all potential TAS cases.

Audience: These procedures apply to all TAS employees performing case intake.

Policy Owner: The Executive Director Case Advocacy, Intake and Technical Support (EDCA-ITS), who reports to the Deputy National Taxpayer Advocate (DNTA).

Program Owner: The EDCA-ITS who reports to the DNTA.

The primary mission of TAS’s Intake Strategy is to assist taxpayers who cannot otherwise resolve their issues with the IRS. Under the TAS Intake Strategy, all TAS employees performing intake duties will conduct in-depth interviews with taxpayers to determine the correct disposition of their issue(s). The intake role is very important as it serves as the first contact for most taxpayers coming to TAS for assistance. During the Intake Process, TAS employees:

Many taxpayers experiencing or about to experience a hardship seek TAS assistance to obtain relief. During the initial communication (verbal or written), TAS must notify the taxpayer of TAS independence within the IRS. See IRM 13.1.2.4, Implementation of RRA98 Provisions in the Taxpayer Advocate Service (TAS).

TAS identifies criteria that qualify taxpayers for TAS assistance. TAS Case Criteria should not be viewed as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

TAS must expeditiously respond to taxpayers’ inquiries by ensuring TAS cases are promptly assigned to a TAS employee for resolution.

These inquiries require immediate input to TAMIS.

Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions, allows Intake Advocates to complete certain account actions to facilitate expeditious resolution of specific issues for TAS cases. Intake Advocates do not have the authority to take account actions for taxpayers that do not meet TAS case acceptance criteria. See IRM 1.2.2.12.2.1, Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Function.

All TAS employees need to remember the underlying principles regarding authorities delegated to TAS:

Intake Advocates will take one of the following actions when working on account issues where they have the delegated authority to take the action for the taxpayer:

When using delegated authorities to input an account adjustment, Intake Advocates will use the literals in Exhibit 13.1.16-10, TAMIS History Literals for Account Actions Taken by Intake Advocates, to document account actions. Keep in mind, TAMIS Literals do not replace detailed case histories. Intake Advocates are required to document all actions taken on a case and all discussions with taxpayers, representatives, and TAS employees concerning case-related activities in the TAMIS History.

Generally, Intake Advocates working the Centralized Area AMS queue do not have direct contact with the taxpayer or representative, would not complete the initial contact (see IRM 13.1.16.7, Initial Contact During Intake), and cannot use Quick Closure procedures on these cases (IRM 13.1.16.15.2, Quick Closure Cases). Instead, the case will be assigned to a Case Advocate to complete, and if the case meets the definition of a Quick Closure, the Case Advocate can close the case as a Quick Closure. If in the rare instance, an Intake Advocate does have direct contact with a taxpayer or representative in the Centralized Area AMS queue, then the Intake Advocate can use his or her delegated authorities to assist the taxpayer including quick closure, if appropriate.

The intake process is generally the first point of contact and may be the only communication taxpayers will experience with TAS. The way TAS employees communicate during the intake process (i.e., phone, face-to-face, or correspondence) must create a positive first impression, which sets the tone for subsequent communications with the taxpayer or representative during case resolution. Taxpayers from various backgrounds may be encountering many different issues and may be frightened or confused and present themselves as uncooperative or angry as they attempt to resolve their IRS problems. TAS can alleviate their concerns and give them confidence that TAS will advocate on their behalf. For purposes of this section, taxpayer is defined as the taxpayer or representative.

Greet the taxpayer in a professional and courteous manner. If necessary, adjust your choice of words to the taxpayer’s level of understanding, and avoid technical jargon and acronyms. Actively listen to obtain a mutual understanding of the taxpayer’s problem. Avoid interrupting, picking words apart, and prematurely forming a response. Instead, listen carefully to the entire message with empathy and compassion. Repeat the issue back to the taxpayer to verify you understand the problem.

When communicating, orally or in writing, use language to convey an attitude of customer service. What you say and how you say it makes taxpayers feel you value them, understand the issue, and want to help. You may not always be aware of the impact of what you say, especially when you are communicating on the phone and cannot see the taxpayer’s, but your communication skills send a powerful message and greatly impact the taxpayer's perspective of TAS.

The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Section 3705(a), provides identification requirements for all employees working tax-related matters. See IRM 13.1.2.4, Implementation of RRA98 Provisions in Taxpayer Advocate Service. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights. Under these rights taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

During your initial phone conversation with the taxpayer, secure the taxpayer’s phone number in the event the phone disconnects during your conversation. Record the facts in the TAMIS history.

During your initial phone conversation with the taxpayer, it may be necessary to place the taxpayer on hold to perform extended research. Always alert the taxpayer of the need to place him or her on hold and obtain his or her agreement. Secure the taxpayer’s phone number in case the phone disconnects.

Research the account to ensure you cover all open issues.

Explain why you are placing the taxpayer on hold and give an anticipated time frame for the hold. Return periodically (at a minimum every 5 minutes) to reassure the taxpayer that the call is still connected and you are still researching. Make every attempt to avoid keeping the taxpayer on hold for an extended period. Ask the taxpayer if he or she would rather receive a call back from you once you have completed your research to avoid a long hold time.

Only place the taxpayer on hold to research information that is not readily available (e.g., IDRS, AMS). If it is necessary to place the taxpayer on hold on multiple occasions, apologize and provide an explanation for the additional research. Always thank the taxpayer for holding when you return to the call.

If the taxpayer requests you to hold while he or she gets information or for another reason, give the taxpayer the option of TAS calling back at a better time.

If the taxpayer asks to speak with a supervisor, follow the procedures in IRM 13.1.16.9, Complaints and Allegations Concerning Employees.

When tax practitioners call with more than one client issue to discuss, you may not be able to handle each one of the practitioner’s cases in a single call. If call volumes are prohibitive, explain to the practitioner that you will work through one client issue per phone call and encourage him or her to fax completed Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) to the TAS office closest to the practitioner for review. If the practitioner does not accept the practice of handling one client issue per phone call during busy times, offer to transfer the call to your manager.

If you receive a threat via phone, avoid making confrontational statements to the caller and follow the guidance in IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners.

If a caller threatens suicide, refer to IRM 13.1.10.4.1, What to Do When the Taxpayer Threatens Suicide.

Before ending a call, verify the taxpayer’s comprehension by asking if he or she understands all of the information discussed, what the next steps are, and when he or she can expect a next contact.

Employee personal cell phones and other electronic devices may be brought into the work place, but are to be used only during breaks and lunchtime, or prior to or after an employee's official tour of duty. Caution: Remember that voice-activated devices and smartphone applications (e.g., “Okay Google” or Siri) can put the privacy of taxpayers and employees at risk. Be sure to mute or disable the listening/detecting features so that Sensitive But Unclassified data is not sent to the device. Employees should not interrupt their calls and conversations with taxpayers, third parties, and/or other IRS employees to take an incoming call on their personal cell phones. This also includes incoming and outgoing phone media such as text messages and emails. All personal cell phones should be silenced to avoid distractions and disturbances during working hours.

TAS employees contacted by a taxpayer or representative via phone, fax, walk-in, email, cases on AMS, or correspondence must complete a TAMIS Contact Record. This includes:

Cases received via AMS from the OD/Function are also considered contacts for purposes of the Contact Record, as these represent contacts by the taxpayer or representative who are seeking assistance and they are reaching TAS through an indirect method. Intake Advocates loading cases from AMS into TAMIS will complete the Contact Record and select "IRS Referral" as the Contact Method. If TAS:

Use of the Contact Record is not limited to Intake and Case Advocates. It must be completed by any TAS employee contacted by a taxpayer, including managers and secretaries.

The TAS employee receiving the contact must complete the Contact Record to capture the reason for the contact within two workdays. If TAMIS is down during this time, complete the Contact Record the next workday when TAMIS is available. Be sure to use the actual date of the contact.

For voicemail messages received where one employee is both retrieving the message and returning the call that employee will create one contact record. For voicemail messages received where one employee retrieves the message and another employee returns the call, the employee returning the call will create the contact record.. If an individual leaves multiple voicemail messages for the same TAS employee during a single day, employees may complete just one Contact Record for all messages left on that day. When an employee has entered a completed Contact Record and the taxpayer later calls back or leaves a message, the employee must enter a new Contact Record because the previous Contact Record cannot be updated.

If an open case exists on TAMIS, employees will associate the Contact Record with that case.

The information recorded on the Contact Record for an open case will not be retained on TAMIS as a separate, individual TAMIS screen like the OAR or POA screens. Instead, it operates as a template that, once completed and saved, will create a systemic TAMIS History containing the information collected, alerting the employee assigned to the case of activity in the case history by another TAS employee.

See Exhibit 13.1.16-5, Contact Record Case Coding, Reason for Contact, Exhibit 13.1.16-6, Contact Record Case Coding, Reason for No Case, Exhibit 13.1.16-7, Contact Record Case Coding, Assistance Provided, for Contact Record coding and definitions.

The Taxpayer Advocate Received Date (TARD) is the date TAS received the taxpayer’s inquiry, even if TAS doesn’t immediately act on the inquiry to create a case in TAMIS. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such. TAS employees will not change the date of the TARD to a date other than the date TAS received the inquiry even though there may be a delay in loading the case to TAMIS. It is critical that TAS know the date the case was received into TAS and employees cannot change this date no matter the circumstances.

It is acceptable for the TARD to be different from the IRS Received Date and the TAMIS date. IRM 3.12.279.31(1), Determining the IRS Received Date, explains that the IRS Received date is the date a document is actually received in a Campus or IRS office authorized to accept tax returns. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such.

The TAMIS Received Date is the date systemically populated when a case is loaded to TAMIS and cannot be edited.

TAS always computes initial contact dates from the TARD, because it aligns with the expectations given to the taxpayer. Inaccurate TARDs lead to taxpayer dissatisfaction and resentment. In addition, inaccurate TARDs lead to taxpayer calls to the NTA Toll Free line, general TAS office number, or the manager because the taxpayer did not receive an initial contact within the timeframe promised by the referring employee.

The initial contact affords TAS the opportunity to clarify the taxpayer’s problem and discuss the taxpayer’s specific circumstances relative to the problem. It allows TAS the opportunity to explain how TAS works and set reasonable customer expectations. The information obtained and documented into TAMIS allows Case Advocates to quickly determine the best course of action to provide relief to the taxpayer and when the taxpayer needs to provide additional information, TAS lets the taxpayer know up front so that he or she can provide TAS with this information as quickly as possible. The initial contact is key to resolving the taxpayer’s problem.

When the initial contact is conducted during the intake process, employees will set the Next Contact Date (NCD) for three workdays following the TARD for criteria 1 through 4 cases. For criteria 5 through 9 cases, employees will set the NCD for ten workdays following the TARD and a follow-up date (FUD) for five workdays following the TARD.

When the employee identifies time-sensitive issue(s) where the taxpayer could be adversely impacted if TAS does not take actions to immediately address or resolve the issue(s), he or she will immediately discuss the case with the manager to determine whether the case requires immediate assignment. If the manager determines the case requires immediate assignment, he or she will alert the manager of the receiving office within one workday and document the TAMIS history.

Notify the taxpayer of TAS’s involvement and independence from the IRS. See IRM 13.1.2.4.2, Inform Taxpayer of Taxpayer Advocate Service (TAS) Independence.

Explain the confidentiality rule of IRC 7803(c)(4)(A)(iv). TAS personnel should also tell taxpayers that they will generally need to provide information to IRS personnel to resolve the taxpayer’s problem. See IRM 13.1.5.6, Communicating Confidentiality Rules to Taxpayers and Taxpayers’ Representatives.

Verify the taxpayer is aware of and understands TBOR. See IRM 13.1.16.4.6. Document your discussion of TBOR in TAMIS.

It is important to secure all documentation needed to support case resolution. This documentation may be required by the OD/Functional Unit or may be required by TAS to take an action, e.g., issuing a manual refund) per the IRM or other procedural guidance. TAS will generally request from the taxpayer only the information required by the Code, regulations, IRM, or other procedural guidance. Do not request documents from the taxpayer that are already present on IRS systems e.g., CIS, AMS, RGS/CEAS, ALS, TAMIS). Information requested from the taxpayer should pertain directly to the taxpayer’s issue and the relief or assistance needed. Agree on a due date to provide the information. Document in TAMIS all the information appropriate for relief that is requested from the taxpayer, the date the taxpayer has agreed to provide the documentation, and other information discussed relevant to the case.

Advise the taxpayer or representative of your name, job title, address, phone number, office hours, and ten-digit SmartID badge number. Explain to the taxpayer or representative that TAS has offices in all 50 states, D.C., and Puerto Rico. If the case will be transferred, provide the receiving office’s address, fax number, and main phone number. See IRM 13.1.6.2, Oral Communication, IRM 21.1.1.4, Communication Skills, IRM 10.2.5.6.1, Photo ID Cards, and the TAS Directory to find the receiving office’s contact information.

Provide a meaningful apology specific to the taxpayer’s issue, if appropriate. See IRM 13.1.6.5, Apology.

Verify how the taxpayer’s inquiry came into TAS. Input the Outreach codes in TAMIS Taxpayer Screen 1.

Clarify the taxpayer’s issue and the relief or assistance requested. If, after the initial contact with the taxpayer, the TAS employee determines the original statement was unclear or incorrect, make the correction and document TAMIS.

Upon clarification of the taxpayer’s issue and the relief/assistance requested, update the TAMIS Primary Core or Secondary Core Issue Codes (PCIC and SCIC) and the TAMIS Action Plan.

Use the Case Actions screen on TAMIS to document initial contact actions and notate the date of the next action (FUD or NCD). Document the TAMIS History with details of your conversation with the taxpayer that are pertinent to the case. See Exhibit 13.1.16-3, Acronyms, for acronyms you can use to make documenting the TAMIS history easier.

If you have sufficient information to make an IRC § 7811 Significant Hardship Determination, make the determination. Intake Advocates are not required to enter an “Explanation” on Taxpayer Screen 3. Intake Advocates working the case to completion (Action 1 or Action 2) will enter the literal IA7811. For those cases that are assigned to a Case Advocate to work, the Case Advocate will update the Explanation field as appropriate. For additional information see IRM 13.1.18.3.5, 7811 Significant Hardship Determination.

Provide the taxpayer or representative with an Estimated Completion Date (ECD) and notate on Initial Actions Screen 2.

Inform taxpayers what TAS will do to resolve their issue(s), based on what you know from initial research and discussion with the taxpayer. Be sure to remind the taxpayer or representative that resolution can change as the assigned Case Advocate does a thorough review of the case.

If a taxpayer or representative has a complaint about an employee, see IRM 13.1.16.9, Complaints and Allegations Concerning Employees.

If a taxpayer has a complaint about a representative, see IRM 13.1.23.5, Taxpayer Complaints About Representatives.

See Exhibit 13.1.16-8, Completing Initial Contacts During Intake Guide.

TAS receives taxpayer inquiries from a variety of sources. No matter how a case is received, TAS employees will gather all available information from the taxpayer and IRS sources to case build those inquiries meeting TAS case acceptance criteria before a case is assigned to a Case Advocate. These inquiries may originate from the following:

Research to determine if the inquiry meets TAS criteria. TAS does not ask taxpayers to validate hardship as a prerequisite to accepting a case. If the taxpayer’s situation meets TAS case acceptance criteria, accept the case into TAS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, IRM 13.1.18.2, Principles of Resolving TAS Cases Using Common Sense and Good Judgement, IRM 13.1.16.10, Taking Initial Actions for Case Building during Intake, and the TAS Criteria Determinator.

If the inquiry meets TAS criteria, but there is no time at the end of the day to input it, the case should be input the next business day. Use the date the taxpayer contacted TAS as the TARD. The TARD will be noted on TAMIS.

When an e-911 is created from AMS, the entity information from IDRS is automatically populated in the e-911; however, these fields can be edited, and should reflect the current address and correct contact information. It is particularly important in identity theft cases to manually input the correct address and contact information since IDRS will often reflect incorrect entity information from an unauthorized return filed by an individual using the Social Security Number (SSN) of the TAS taxpayer. It is also important when handling accounts of divorced or separated taxpayers with joint liabilities, and cases where an individual reveals that he or she is a victim of domestic violence.

Open an IDRS control base. The IDRS control base should include the following:

Populate applicable fields on TAMIS Initial Actions Screen 1 to document that a control base was opened. If the case is assigned to a Case Advocate for completion, the Case Advocate will update the IDRS number upon receipt of the case. The control base will be opened even if the case will be transferred to another office for assignment.

Take steps to suspend all relevant balance due modules and populate applicable fields on TAMIS Initial Actions Screen 1 with the details. See IRM 13.1.16.10.2, Suspending Collection Actions, and IRM 13.1.10.11, Suspending Collection Action, for additional information.

Complete the initial actions as required by IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake and IRM 13.1.18.5, Initial Actions. Document the TAMIS history with all actions taken. See Exhibit 13.1.16-9, Completing Initial Actions During Intake Guide.

If the inquiry does not meet TAS criteria, contact the taxpayer to explain why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

Summarize the results of IRS systems research in the TAMIS history. Identify the systems researched on the TAMIS Initial Actions Screen 1. Include any information that will be useful to the Case Advocate for the review of the case. Information should include, but is not limited to:

See IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake.

See Exhibit 13.1.16-3, Acronyms, for a listing of acronyms that can be used when documenting TAMIS.

See Exhibit 13.1.16-4, TAMIS Case Coding, to assist with TAMIS coding.

On occasion, you will receive a complaint about an existing open or closed TAS case. The taxpayer or representative may indicate they have not heard from their assigned TAS employee on a new case, have not received a return call on an ongoing case, or are dissatisfied with the manner the TAS employee handled the case. It is very important not to dismiss these complaints.

Apologize to the taxpayer or representative and explain you will get him or her to the right person who can address the concern. First, however, you should look up his or her case on TAMIS (after authenticating the taxpayer or representative per IRM 13.1.16.4.1.1) and provide him or her with any current update to the case. If the TAS employee has attempted to contact the taxpayer or representative or has sent correspondence, you can relay this information to the taxpayer or representative. If that does not satisfy the situation, offer to transfer the taxpayer or representative to the TAS employee and provide the direct number for dialing (both local and toll free).

If the taxpayer’s or representative’s complaint has risen to the level of a manager callback, then provide the taxpayer or representative with the manager’s name and phone number, and offer to transfer the call to the manager. Send an encrypted e-mail to the manager providing the nature of the taxpayer’s or representative’s complaint, including the case file number, taxpayer’s or representative’s name, and phone number. If the manager is unavailable, take the actions noted above and advise the taxpayer or representative the manager will call him or her back within one business day. If the discussion between the taxpayer or representative and manager escalates, managers should elevate the discussion to the next level in the chain of command.

Whenever transferring a call, particularly one involving a complaint, if possible, remain on the line to introduce the caller and explain the nature of the call.

When you are dealing with an upset taxpayer or representative, realize that this person has the potential to be angry or emotional. If you do not take the appropriate action to minimize these conditions, it may block progress and become a serious barrier to assisting the taxpayer or representative. Use the following guidelines for dealing with anger and emotion:

If the taxpayer or representative contact contains a complaint or alleges employee misconduct, refer to IRM 13.1.15, Customer Complaints/RRA 98 § 1203 Procedures. Continue processing the contact for TAS criteria if it contains tax-related issues. If the inquiry meets TAS criteria and requires a referral because of the taxpayer or representative complaint, document the TAMIS history that a referral was made per the taxpayer complaint.

To further develop the inquiry for TAS acceptance criteria, follow the appropriate research path, depending on the inquiry or issue. Research may include (but is not limited to):

If AMS history indicates the taxpayer has already been referred to or contacted TAS for assistance and subsequently referred back to an IRS Operating Division and the issue is still unresolved, this should weigh heavily in determining if the taxpayer meets TAS criteria.

IDRS research identifies the underlying issues of the IRS process that occurred or failed to occur. Sometimes a taxpayer’s account may not reflect an action. Thus, the IRS’s failure to take an action could be the most significant issue, policy, or process that needs to be resolved.

Check Servicewide Electronic Research Program (SERP) at http://serp.enterprise.irs.gov/ for processing timeframes, alerts, letters, publications, etc. See Exhibit 13.1.7-1, General Response Time Guidelines, for additional information.

The Case Assistance by Issue Code (CABIC) should be used as a research tool. CABIC has additional information for Initial Actions and Case Building for each issue code including:

Check the CABIC New Inquiry section for any current or recent Memorandums of Understanding (MOU) or Interim Guidance Memos (IGM) related to work processes.

Research the Correspondence Imaging System (CIS) prior to requesting taxpayer documentation. Review the information with the taxpayer to ensure the CIS file contains all the documents the taxpayer believes were previously submitted. Check the documents for missing signatures, schedules, forms, etc. This reduces taxpayer burden by preventing a request of documents already received by the IRS (e.g., signed Form 1040X, Amended U.S. Individual Income Tax Return.)

Discuss your research results with the taxpayer to confirm the accuracy of the information and whether there is additional information that will assist with issue resolution that the taxpayer can provide.

If the taxpayer needs to provide additional information, advise the taxpayer that additional documentation may be necessary to resolve the issue. Use a statement such as: “Please be prepared to submit the following documents (provide a detailed description based on the taxpayer’s issue). The Case Advocate will let you know if there are any additional items needed to resolve your inquiry.” After explaining why you need additional information, ask additional probing questions to clarify, if necessary.

Before closing the contact, summarize the content of the conversation, and confirm with the taxpayer that he or she understands what is happening with the case.

Document the discussion and date of contact on TAMIS.

If while discussing the taxpayer’s issue, you discover there is an open case on TAMIS, explain to the taxpayer there is an open case. For additional information, see Exhibit 13.1.16-11, Phone Application Procedures.

If a closed case exists, identify the tax years involved, review the TAMIS history, and research the appropriate resources to determine if the inquiry is a new unrelated issue that requires a new case or if the closed case may require reopening.

If the inquiry involves a new issue unrelated to the closed case, determine if the inquiry meets TAS criteria and load the inquiry onto TAMIS. If the inquiry does not meet TAS criteria, see IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

If a closed case for the same MFT(s) and tax period(s) exists, it may be necessary to reopen the closed TAS case. Contact the manager by phone, fax, or secure mail of the TAS office that closed the case. Document that a potential reopen request was received and to which office the inquiry was referred in the TAMIS history of the closed case. Reasons for reopening TAS cases may include:

The manager of the receiving office will decide if the case should be reopened. If the case should be reopened, the manager will ensure:

If the case was originally worked by an Intake Advocate as a Quick Closure Case (see IRM 13.1.16.15.2, Quick Closure Cases), the manager will decide if the case should be reopened. If the case should be reopened, the manager will determine:

If the case should not be reopened, the manager will determine if the inquiry is a new unrelated issue that requires a new case. If so, the manager will:

If the taxpayer’s issue does not meet either reopen procedures or TAS case acceptance criteria, the manager will contact the taxpayer within three workdays to explain why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14

Some taxpayers may come to TAS with a single issue that could be resolved without TAS assistance if the taxpayer was able to reach the appropriate IRS office or use online tools. While the issue may meet TAS criteria because the taxpayer was unable to reach the IRS directly (a system failure), experienced a delay (systemic burden), or did not receive quality service or a response to his or her challenge of the IRS’s position (which is contrary to the Taxpayer Bill of Rights), TAS may be able to assist the taxpayer in obtaining relief without establishing a case in TAS.

TAS employees will document these contacts using the TAMIS Contact Record.

The IRS has online tools or established processes that can provide relief without TAS involvement. In these circumstances, TAS should direct the taxpayer to the IRS online resources or the TAS Website at https://taxpayeradvocate.irs.gov/ which contains videos on topics designed to help the taxpayer understand how a process works and allow the taxpayer to resolve the issue (or “Self-Help”) themselves. If there is not an IRS tool available or the taxpayer’s issue is not on the TAS Toolkit, consider providing printed materials, if available, to assist the taxpayer.

To determine if a taxpayer is eligible for Self-Help, visit the “New Inquiry” link on CABIC. The New Inquiry tool will guide you through the Systems Research, IRM links, and links to the IRS website that could resolve the taxpayer’s issue over the phone or with a simple mailing. If Self-Help is available for that issue code, it will be located under the Case Building Header. You can also use the SERP Advanced Search Option for similar guidance.

If account research (see IRM 13.1.16.10) indicates there are no secondary issues or other factors that would impede relief via direct contact with the IRS or use of an Online Tool, TAS employees should educate and assist the taxpayer with the appropriate Self-Help option. Enter an AMS history note for any taxpayer re-directed to Self-Help.

Whenever TAS redirects taxpayers to a Self-Help option, TAS will inform those taxpayers they can contact TAS again if they are unable to resolve the issue, and TAS will immediately establish a case to help them with their issue. See IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

A contact does not meet TAS criteria if the contact or inquiry ONLY questions the constitutionality of the tax system or the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal returns or paying federal taxes. For further assistance in determining if an argument is frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, Publication 2105, Why do I have to Pay Taxes? and The Truth About Frivolous Arguments.

A contact may meet TAS criteria if the inquiry also includes a nonfrivolous issue that has not been worked within normal processing timeframes (e.g., penalty abatement) or causing an economic hardship (e.g., levy release). See IRM 13.1.16.10 (2), Taking Initial Actions for Case Building during Intake.

Forward any entirely frivolous correspondence to the Ogden Compliance Center, where it will be processed in accordance with procedures set forth in IRM 25.25.10, Frivolous Return Program.

At the same time the frivolous correspondence is sent to Ogden, send a letter to the taxpayer stating that his or her inquiry does not meet TAS criteria and that it was forwarded to the Examination Division of the Ogden Campus. Use the standard non-criteria TAS letter (1686) and insert the following language:

“We have determined that the arguments you raised appear to be frivolous and have no basis in law. These types of arguments may result in penalties. It is the policy of the Taxpayer Advocate Service not to respond on a point-by-point basis to questions such as those raised in your correspondence. The claims presented in your correspondence also do not relieve you from your legal responsibilities to file federal tax returns and pay taxes. We urge you to honor those legal duties. I have forwarded your inquiry to the Examination Division at the Ogden Campus. You may contact them 7:00 a.m. to 3:30 p.m. MST at phone number 1-866-883-0251. This is a toll-free number.”

Select and add TAS Comment “TAS - e-911 Not TAS Criteria - Frivolous Claim” as a history notation on AMS (if the inquiry came to TAS through AMS) and TXMOD of the date the frivolous return or letter was sent to Ogden Frivolous Return Unit. See IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry.

To protect taxpayer confidentiality, AMS blocks the view of regular TAS user history to all non-TAS users. AMS “TAS Comment” history is viewable by all AMS users. TAS has approved pre-written histories that TAS can select to provide a history to IRS AMS users. The pre-written histories are available for TAS users from the AMS History window.

If the letter comes back undeliverable, research IDRS for an updated address. If the undeliverable mail has a yellow address sticker provided by the U.S. Postal Service on the original envelope, compare the name and address on the yellow label to the name and address on IDRS. Look at the cycle of the IDRS address to determine which address is the most current. If a new address is found, re-mail the original correspondence to the new address (unless damaged), but do not update the address on IDRS because the yellow address sticker is not considered an official source for changing an address. If no new address is found, destroy the undeliverable mail.

Document the contact using the TAMIS Contact Record.

TAS will take the following actions during intake on all inquiries from taxpayers (including taxpayers’ representatives) or referrals from the Operating Divisions that are not frivolous and do not meet TAS criteria. See IRM 13.1.7.

Document the contact using the TAMIS Contact Record. See IRM 13.1.16.5, Taxpayers Contacting TAS and the TAMIS Contact Record.

If the taxpayer contacts TAS by phone or walks into the TAS office, but the inquiry cannot be resolved at point of contact or if NTA Toll-free transfers the call to TAS and the Intake Advocate determines the case does not meet TAS criteria:

If the taxpayer sends TAS correspondence (including Form 911):

If the OD/Function (including NTA Toll-free) makes a referral not meeting TAS criteria, TAS will send a bulk Form 4442 to the BOD/function advising them their referral did not meet TAS criteria. TAS headquarters employees will send this bulk Form 4442 using AMS data. TAS employees performing intake work will not complete individual Form 4442s. TAS employees performing intake will:

Congressional Inquiries. Generally, cases involving any tax account-related issue referred to TAS from a Congressional office (whether the Congressional office contacts TAS directly or contacts the IRS and the IRS refers the case to TAS) will be accepted as TAS cases, see Interim Guidance Memorandum (IGM) TAS-13-0521-0008, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy. When the case does not meet TAS criteria 1 through 8, the case will be accepted under criteria 9 in accordance with Interim Guidance Memorandum (IGM) TAS-13-0521-0008, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy.

TAS employees performing intake may come across the following situations during intake:

TAS Employees may determine that certain issues arise often, are broad in scope, negatively impact taxpayers, or result in unfair taxpayer treatment.

Elevate and inform your managers of any issues that merit:

IRM 13.2.2.2, Systemic Advocacy Management System (SAMS) System, explains the process for elevating advocacy issues. Continue processing the TAS case to resolve the taxpayer issue(s).

Cases involving an issue which may impact a widespread group of taxpayers or affects the rights of an individual taxpayer, should follow current systemic advocacy procedures outlined in IRM 13.2, Systemic Advocacy.

Each TAS case is assigned certain TAMIS codes once it meets case criteria.

Once the information is loaded on TAMIS, the system assigns a Case File Number.

Refer to Exhibit 13.1.16-4.