This page contains interim guidance relating to instructions in IRM Part 13 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 13.1.4 TAS Authority PDF An IRM procedural update, effective 08/14/2024, was issued to revise IRM 13.1.4 regarding Taxpayer Advocate Service (TAS) authority. IRM 13.1.6 Casework Communications PDF An IRM procedural update, effective 12/12/2023, was issued to revise IRM 13.1.6 regarding Casework Communications. IRM 13.1.7 Accepting Cases Under TAS Case Criteria 9, Public Policy PDF The purpose of this Internal Guidance Memorandum (IGM) on Accepting Cases Under TAS Case Criteria 9, Public Policy provide guidance for TAS employees on the types of taxpayer cases accepted into TAS under Criteria 9 - Public Policy. Effective 01-23-2023, IRM 13.1.7. IRM 13.1.7 Accepting Cases Under TAS Case Criteria 9, Public Policy PDF The purpose of this memo is to provide guidance for TAS employees on the types of taxpayer cases accepted into TAS under Criteria 9 – Public Policy, as outlined in Internal Revenue Manual (IRM) 13.1.7.3.4, TAS Case Criteria 9, TAS Public Policy. Effective 10/1/24. IRM 13.1.7. IRM 13.1.7 Interim Guidance on Changes to TAS Case Acceptance Criteria for Calendar Year 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 13.1.21 & IRM 13.1.7 where the guidance has been incorporated. This link will be removed on 10/30/2024. IRM 13.1.7 TAS Clarifies TAS Case Acceptance Criteria for Inquiries Involving Potential Schemes PDF Clarification on TAS determining if taxpayer’s potential refund scheme inquiry meets TAS case acceptance criteria. IRM 13.1.7 Taxpayer Advocate Service (TAS) Case Acceptance Criteria for File Year (FY) 2023 Filing Season PDF An IRM procedural update, effective 01/27/2023, was issued to revise IRM 13.1.7 regarding Taxpayer Advocate Service (TAS) Case Acceptance Criteria for File Year (FY) 2023 Filing Season. IRM 13.1.8 Congressional Affairs Program PDF An IRM procedural update, effective 12/12/2023, was issued to revise IRM 13.1.8 regarding Congressional Affairs Program. IRM 13.1.16 Centralization of New TAS Non-Congressional Systemic Burden Cases PDF TAS is issuing a series of interim guidance to further modify our procedures and processes temporarily to better serve and advocate for our taxpayers. These new modifications are aimed at reducing the volume of cases individually assigned to our employees and to centralize our taxpayers who are impacted by systemic delays and issues. IRM 13.1.16 Interim Guidance to Temporarily Suspend Certain Procedures During Intake PDF This memorandum effective 9/11/24, is to temporarily implement procedures for all Intake Advocates to reduce the backlog of unprocessed Forms 911, Request for Taxpayer Service Assistance (And Application for Taxpayer Assistance Order) and other requests for TAS assistance. IRM 13.1.16. IRM 13.1.18 Interim Guidance on Additional Extension of Temporary Modifications to Case Processing Timeframes PDF The purpose of this memorandum is to temporarily extend specific guidance previously found in IGM TAS-13-1223-0009, Interim Guidance on Extension of Temporary Modifications to Case Processing Timeframes (expiration date May 31, 2024). Effective date 5/10/2024. IRM 13.1.18. IRM 13.1.23 Guidance When Working a Case That May Involve an Unauthorized Representative PDF The purpose of this memorandum is to provide guidance for TAS employees when working a case that may involve an unauthorized representative. IRM 13.1.24 Guidance for Cases Involving Potential Schemes PDF An IRM procedural update, effective 08/21/2023, was issued to provide guidance to TAS case advocacy employees about how to identify potential schemes and how discovery of potential schemes affects TAS case processing. IRM 13.1.24 New Subsection, TAS Policies/Procedures to Be Considered in the Event of an Emergency; Updated TAO Language from Will Issue to May Issue PDF An IRM procedural update, effective 11/02/2023, was issued to revise IRM 13.1.24 regarding New Subsection, TAS Policies/Procedures to Be Considered in the Event of an Emergency; Updated TAO Language from Will Issue to May Issue All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
IRM 13.1.7 Interim Guidance on Changes to TAS Case Acceptance Criteria for Calendar Year 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 13.1.21 & IRM 13.1.7 where the guidance has been incorporated. This link will be removed on 10/30/2024.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
