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- 13.1.9 Executive Correspondence Case Procedures
- 13.1.9.1 Program Scope and Objectives
- 13.1.9.1.1 Background
- 13.1.9.1.2 Authority
- 13.1.9.1.3 Responsibilities
- 13.1.9.1.4 Program Management and Review
- 13.1.9.1.5 Program Controls
- 13.1.9.1.6 Terms and Acronyms
- 13.1.9.2 e-Trak
- 13.1.9.2.1 e-Trak Control and Assignment
- 13.1.9.2.2 e-Trak Case Processing and Extensions
- 13.1.9.2.2.1 Processing G Cases
- 13.1.9.2.2.2 Processing BU Cases
- 13.1.9.2.2.3 Responsibilities
- 13.1.9.2.3 e-Trak Closing Actions
- 13.1.9.3 Small Business Regulatory Enforcement Fairness Act (SBREFA) Cases
- 13.1.9.3.1 SBREFA Case Control & Assignment
- 13.1.9.3.2 SBREFA Case Processing Procedures
- 13.1.9.3.3 Closing Letter to the SBA Ombudsman
- 13.1.9.3.4 Actions by the EDCA Technical Advisor
- 13.1.9.3.5 SBREFA Closing, Withdrawal and Reopening Actions
- 13.1.9.3.6 Other SBREFA Information
- Exhibit 13.1.9-1 Table of Case Actions for e-Trak Cases
- 13.1.9.1 Program Scope and Objectives
Part 13. Taxpayer Advocate Service
Chapter 1. Taxpayer Advocate Case Procedures
Section 9. Executive Correspondence Case Procedures
13.1.9 Executive Correspondence Case Procedures
Manual Transmittal
September 14, 2026
Purpose
(1) This transmits revised IRM 13.1.9, Taxpayer Advocate Case Procedures, Executive Correspondence Case Procedures.
Material Changes
(1) IRM 13.1.9.1.4, added NTA information.
(2) IRM 13.1.9.3, removed NTA Headquarters (HQ) Cases
(3) IRM 13.1.9.1.5, added Program Controls.
(4) IRM 13.1.9.1.6, added additional terms and acronyms.
(5) IRM 13.1.9.1.7, removed Related Resources.
(6) IRM 13.1.9.2, Senate Finance Committee (SFC) Case Procedures removed due to cases now being handled as Congressional case receipts.
(7) IRM 13.1.9.3.1, added e-Trak assignment procedures.
(8) IRM 13.1.9.3.2, added e-Trak case extension procedures.
(9) IRM 13.1.9.3.2.1, added IRM section for e-Trak G case procedures.
(10) IRM 13.1.9.3.2.2, added e-Trak Bargaining Unit BU case procedures.
(11) IRM 13.1.9.3.3, added Executive Secretariat E-Review email process and G case closure procedures.
(12) IRM 13.1.9.4, replaced TAMIS actions with corresponding actions in Phoenix.
(13) IRM 13.1.9.4.1, replaced TAMIS actions with corresponding actions in Phoenix.
(14) IRM 13.1.9.4.3, updated case guidelines.
(15) IRM 13.1.9.5.1, updated DC Analyst to Technical Advisor and added case assignment procedures.
(16) IRM 13.1.9.5.2, added IRM 13.1.9.5.3, Closing Letter to the SBA Ombudsman.
(17) IRM 13.1.9.5.3, updated DC Analyst to Technical Advisor, replaced TAMIS with Phoenix, added interim letter guidance.
(18) IRM 13.1.9.5.4, updated DC Analyst to Technical Advisor.
(19) IRM 13.1.9.5.5, updated SBREFA Withdrawal procedures.
(20) IRM 13.1.9-1, removed National Taxpayer Advocate Briefing Transmittal.
(21) IRM 13.1.9-2, added e-Trak Table of Case Actions exhibit.
(22) Removed IRM 13.1.9.5.7, Deceased SBREFA Taxpayer.
(23) The reissued IRM Procedural Update (IPU) 26U0428 issued on April 9, 2026, has superseded the previous IPU 24U0514 issued on April 12, 2024.
Effect on Other Documents
IRM 13.1.9 dated August 31, 2020, is superseded. The reissued IRM Procedural Update (IPU) 26U0428 issued on April 9, 2026 has been incorporated into this IRM.
Audience
Taxpayer Advocate Service, Case Advocacy
Effective Date
(09-14-2026)
Elizabeth R. Blazey-Pennel
Executive Director of Case Advocacy, Intake and Technical Support
- Purpose: This IRM section provides instructions for executive correspondence cases when assistance requested from the Taxpayer Advocate Service (TAS) is made directly to the National Taxpayer Advocate (NTA).
- Audience: This IRM is for all TAS Case Advocacy employees.
- Policy Owner: The NTA oversees the executive correspondence process.
- Program Owner: The Executive Director of Case Advocacy.
- Primary Stakeholders: The offices within TAS Case Advocacy are the primary stakeholders of this IRM.
- A taxpayer or an authorized representative may contact the NTA directly for assistance. The NTA may also receive direct inquiries from the U.S. Small Business Administration Office of the National Ombudsman as part of the Small Business Regulatory Enforcement Fairness Act (SBREFA) or the Executive Secretariat Correspondence Office (ESCO) on behalf of the taxpayer. In conjunction with the Phoenix system, additional steps are taken to track and monitor these inquiries.
- Consistent with IRC 7803(c), the NTA will determine the appropriate office to resolve the inquiry and monitor the outcome of the case.
- The role and responsibilities of management and employees are detailed within the subsection for each program.
- Program Reports: The NTA publishes the organizational objectives in the Fiscal Year (FY) Objectives Report to Congress. The strategic activities, along with the FY goals and objectives are finalized in the annual Operational Plan.
- Program Effectiveness: The NTA uses the Balanced Performance Measurement System to monitor, measure and improve organizational performance. Program goals are measured through closed case reviews conducted by the Quality Review Program and the Customer Satisfaction Survey. Refer to IRM 13.5.1 , TAS Balanced Performance Measurement System.
- The Commissioner granted delegated authorities to the NTA to allow TAS employees to resolve routine issues in the same manner as other IRS functions exercising the same authority. Refer to IRM 13.1.4.2.2, Delegated Authorities.
The following table lists the definitions for commonly used terms and acronyms as used throughout this IRM:
Term or Acronym Definition CA Case Advocate CAF Centralized Authorization File Case Origin Located in the middle panel of a Phoenix case under the Details tab within the Case Information section. This field replaces TAMIS How Received Codes and identifies how the case was received.
During case creation, Phoenix provides a drop-down menu for selection to describe how the case was received in TAS.CC:NTA Office of the Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) COIC Centralized Offer in Compromise Create a Case Located in the bottom left tool bar within Phoenix. Accesses IDRS to pull taxpayer information to assist with Phoenix case creation. Deputy Deputy Executive Director Case Advocacy Details Screen Located in the middle section of a Phoenix case. Contains various case related information. EDCA Executive Director Case Advocacy ESCO Executive Secretariat Correspondence Office Feed Located in the middle panel of a Phoenix case. Includes sub tabs for Log Communication, New Task and Post. This section replaces TAMIS case history and documents research, communication and progress on the case.
Also includes a list of all Updates that can be sorted to view Latest Posts, Most Recent Activity or Older Posts.Files Located in the middle panel of a Phoenix case. Allows uploads and provides links to view uploaded files. This section replaces TAMIS Document Attachments. See IRM 13.1.11.2.1.4, Phoenix Files. IDRS Integrated Data Retrieval System ITAP Internal Technical Advisor Program LCA Lead Case Advocate LTA Local Taxpayer Advocate NTA National Taxpayer Advocate OIC Offer in Compromise ONO Office of the National Ombudsman Phoenix System used to record, control, and process cases and to analyze the issues that bring taxpayers to TAS. POC Point of Contact SBA Small Business Administration SBREFA Small Business Regulatory Enforcement Fairness Act TAGM Taxpayer Advocate Group Manager TAS Taxpayer Advocate Service Workdays Business days (does not include holidays or weekends)
- The official tracking system used to process controlled IRS correspondence received in the Executive Secretariat Correspondence Office (ESCO) is known as e-Trak. See IRM 1.10.1.2, e-Trak, for additional information. This IRM addresses case processing for TAS cases based on BU and G types of e-Trak inquiries. For instructions on handling other types of e-Trak cases, see IRM 1.10.1, IRS Correspondence Manual.
In general, controlled correspondence includes letters, reports and memorandums that may have an impact on IRS policy and procedures and require coordination. This includes IRS correspondence addressed to the:
- President
- Treasury Secretary
- IRS Commissioner
- IRS Deputy Commissioners
- Director, Legislative Affairs
ESCO monitors five (5) types of controlled correspondence:
- Commissioner (C)
- Commissioner Email Inquiries (CEI)
- Commissioner Field Visits (CFV)
- Business Unit (BU)
- General (G)
Business Unit (BU) correspondence includes letters from:
- Congressional offices
- Trade groups/associations
- State/federal government agencies
- IRS governmental liaisons
- Treasury Executive Secretariat
- Treasury Legislative Affairs
- Taxpayers (if ESCO decides a review of the response is necessary)
General (G) correspondence includes letters from:
- Taxpayers
- White House referrals
- Treasury referrals
- Taxpayer assistance calls (TPAC)
- ESCO sends notification of controlled assignments to the TAS e-Trak Point of Contact (POC).
- The TAS POC will assign the e-Trak cases to the appropriate area.
- The area e-Trak coordinator will assign the new e-Trak cases to the appropriate TAS office following normal case assignment procedures.
- Each TAS office and area will have access to the e-Trak case management system. A Business Entitlement Access Request System (BEARS) is required for e-Trak access. The BEARS entitlement is PROD USER E-TRAK CC TAS(E-TRAK). In the Special Instructions on the BEARS request, list the area or office for which access is needed. The TAS POC will review and approve the entitlement request.
- The office e-Trak coordinator should check for new receipts regularly to ensure responses are submitted by the due date.
- In general, create a Phoenix case for all inquiries received on e-Trak. The Phoenix case number should be documented in the appropriate field on the e-Trak system, and the e-Trak case number should be documented within Phoenix in the Details screen field titled e-Trak File Number.
All e-Trak inquiries assigned to TAS require a response, even if further TAS assistance is not required. Contact the originator and document the request for assistance and the response in Phoenix and e-Trak.
- When the inquiry does not meet TAS case acceptance criteria, follow IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).
- When the issue raised in the inquiry has already been resolved, follow IRM 13.1.16.12, Contacts that Meet Criteria but Could Be Resolved without TAS Assistance.
Note:
See directions for G cases in IRM 13.1.9.2.2.1, Processing G Cases, and for BU cases in IRM 13.1.9.2.2.2, Processing BU Cases.
TAS cases will be assigned to offices following normal case assignment procedures. If a case must be transferred to another office, notify the receiving office and ensure both the Phoenix and e-Trak cases are current. When transferring control of the e-Trak case to the correct office, do not close the e-Trak case.
Note:
At no time should a control be reassigned to an office within two (2) workdays of the due date without an interim action being taken, follow IRM 13.1.18.4, Time Frames for Taking Case Actions.
- Cases are worked under the general guidelines in IRM 13.1.18, Resolving TAS Cases.
Each e-Trak case has a due date set by ESCO. When the case cannot be resolved and closed by the due date, TAS will request an extension from ESCO. Before requesting an extension, the office will contact the congressional office (or originator) with an update on case progress and get agreement to extend the case.
Note:
Do not request an extension if ESCO is in process of reviewing a written response or if awaiting a signature. See IRM 13.1.9.2.3, e-Trak Closing Actions.
To request an extension, document the e-Trak case with an Event Log for the extension request. The request must include the reason additional time is needed and a statement that the congressional office (or originator) agrees to the extension. Extensions should not exceed 30 calendar days from the current due date. Document the Phoenix case with information regarding the extension request.
Note:
Avoid using jargon or overly technical language in the e-Trak event log. See IRM 13.1.9.2.2.2, Processing BU Cases, for more information on requesting an extension.
- The area e-Trak coordinator will review the case to ensure significant, accurate actions are being taken to reach a resolution and will forward appropriate extension requests to the TAS e-Trak POC . The TAS e-Trak POC will forward the extension request to ESCO or work with the area e-Trak coordinator to perfect the extension request.
- All tax account related e-Trak inquiries that meet TAS criteria are subject to the same standards as any other TAS criteria case and will be part of the Quality Review sample.
- G cases routed to TAS through e-Trak are handled like regular taxpayer inquiries. TAS closes G cases on e-Trak after a Phoenix case is opened. The Phoenix case number should be documented in the appropriate field of the e-Trak case, and the e-Trak case number should be documented on the Phoenix case.
In most situations, a Phoenix case will be created within two (2) business days, or as soon as possible, and worked following normal case processing guidelines. If TAS assistance is not required, document the e-Trak case with this determination and summarize the contact with the originator. Follow IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries) and IRM 13.1.16.12, Contacts that Meet Criteria but Could Be Resolved without TAS Assistance, to document the inquiry.
Example: The taxpayer inquiry asks about a delayed refund, and the refund was issued after the date of the inquiry. If there are no other issues to resolve, create a case in Phoenix to document receipt of the inquiry. Contact the taxpayer to confirm the refund information and document the contact in the Phoenix Log Communication before closing the case. Document the contact and reason for closure in the e-Trak case and close the e-Trak case.
- If a TAS case exists, add the e-Trak inquiry to the existing case. TAS will close the e- Trak case using the following ESCO/TAS approved language in the e-Trak Case Event Log: “Case opened in TAS, case number #######. For status of the case, please contact TAS e-Trak POC.”
- See IRM 13.1.9.2.3, e-Trak Closing Actions.
BU cases routed to TAS through e-Trak usually originate from a congressional office. Congressional cases on e-Trak are worked under the general guidelines of IRM 13.1.8, Congressional Affairs Program, specifically IRM 13.1.8.4.2, Handling Congressional Referrals and Creating a Request.
Note:
Follow the case processing guidelines in this section for all BU cases, even if the case did not originate from a congressional office.
- Create a case in Phoenix. Congressional Inquiries received through e-Trak are assigned following normal case processing guidelines for congressional cases. Other BU cases will be assigned to an office following normal case assignment procedures.
If TAS assistance is not required, document the e-Trak case with this determination and summarize the contact with the congressional office (or originator). Follow IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries) and IRM 13.1.16.12, Contacts that Meet Criteria but Could Be Resolved without TAS Assistance, to document and close the case in Phoenix.
Example: When the issue addressed by the inquiry has already been resolved, contact the congressional office (or originator) and confirm the resolution. Document the e-Trak case with a summary of the contact and close the e-Trak case. Create a case in Phoenix to record the inquiry and close it.
- The e-Trak case will remain open until the issue is resolved, normally until the case is closed in Phoenix.
While the case is being resolved, the office and area e-Trak coordinators will monitor due dates set by ESCO. When a case will not be resolved and closed by the current due date, the office will request an extension through the area e-Trak Coordinator. The area e-Trak coordinator will review the case to ensure significant, accurate actions are being taken to reach a resolution. The area e-Trak coordinator will forward appropriate extension requests to the TAS e-Trak POC. The TAS e-Trak POC will forward the extension request to ESCO or work with the area e-Trak coordinator to perfect the extension request. Document the Phoenix case with the extension request. In general, extension requests will be submitted by email and include:
- the e-Trak case number and the Phoenix case number,
- an update on progress made resolving the taxpayer’s issues,
- confirmation that the congressional aide (or originator) was contacted and agrees to the extension, and
- the next date TAS will communicate with them.
Example: Case #202X-XXXXX / TAS case #### - Please extend case through July 30, 2025. The levy issue is resolved. TAS is assisting with an amended tax return and has asked the IRS to process the return. On June 30, 2025, the case advocate spoke to congressional aide [name], and they agreed to the extension. Next contact planned for July 28, 2025.
- Written responses must be reviewed and approved by ESCO. See IRM 13.1.9.2.3, e-Trak Closing Actions and Exhibit 13.1.9-1, Table of Case Actions for e-Trak cases.
Employee Responsibilities TAS e-Trak POC - Approving access requests and changes in BEARS
- Assigning new e-Trak cases to the appropriate area or department
- Reviewing and submitting extension requests
- Ensuring overall timeliness responding to ESCO and closing e-Trak cases
- Close e-Trak cases where applicable
Area e-Trak Coordinator - Assigning new e-Trak cases to the appropriate office
- Reviewing extension requests to ensure significant, accurate actions are being taken and submitting appropriate extension requests to the TAS e-Trak POC
- Monitoring the case in Phoenix and e-Trak to ensure timely and accurate actions, and that the case is being treated with appropriate urgency
Office e-Trak Coordinator - Ensuring the Phoenix case number is documented in the appropriate field of the e-Trak case, and the e-Trak case number is documented in the Phoenix case
- Submitting appropriate extension requests to the area e-Trak Coordinator
- Updating the event log and attaching documentation to the e-Trak case
- Closing the e-Trak case
- Follow the guidelines in IRM 13.1.21.2, Closing Criteria, to determine when it is appropriate to close the Phoenix case.
- If closing contact is made by telephone, document the actions taken to resolve all the taxpayers’ issues on the e-Trak case.
If the closing contact is issued in writing, the closing letter must be reviewed and approved by ESCO prior to issuance. The draft response must be submitted to *Executive Secretariat E-Review at least five (5) days before the e-Trak due date. Send your draft response to *Executive Secretariat E-Review for review five (5) days before the e-Trak due date. The draft response must also be uploaded to the e-Trak case file by selecting New Case Documents and attach the file. Once approved, the final response must be uploaded to the e-Trak case and to the case file via Phoenix Files.
Closing actions for G cases only:
- Within the e-Trak system navigate to the Case Event Log, new case Event Log, select Close Case from the drop-down menu.
- Enter the approved closing language in the comments section and click Save, “Case opened in Phoenix, case number ####. For status of the case, please contact the TAS e-Trak POC.”
- Go to Case Closure, new case closure, select Close No Action Necessary from the drop-down menu and click Save.
Closing actions for BU cases only:
- Within the e-Trak system navigate to the Case Event log, new case event log, select Close Case from the drop-down menu.
- Enter a description of the case resolution and the closing contact in the comments section and click Save. The description should include the actions taken to resolve the case, the resolution, and how and to whom the resolution was communicated.
Go to Case Closure, new case closure, select the type of closure from the drop-down menu and enter a description of the closing contact. Click Save.
Reminder: Attach the approved closing letter to the e-Trak case in the Case Documents by selecting New Case Documents.
- The U.S. Small Business Administration (SBA) Office of the National Ombudsman (ONO) was created by Congress in 1996 as part of the SBREFA. The SBA ONO works with approximately 35 federal agencies to assist small businesses with unfair and excessive federal regulatory enforcement, such as repetitive audits or investigations, excessive fines, penalties, retaliation or other unfair regulatory enforcement action by a federal agency. The SBA ONO receives complaints and comments from small businesses and forwards that information to the appropriate federal agency for a high-level review. Each year the SBA Ombudsman submits a Report to Congress rating the responsiveness of each federal agency.
The ONO may receive three types of comments or complaints regarding the IRS:
- Case-Specific Comments indicate that the IRS has taken enforcement or compliance action against the taxpayer (small business) and the taxpayer is seeking assistance or disagrees with such action. These actions include complaints about collections, account problems, audits, misapplied payments, unpaid accounts, penalties and tax assessments. Case-specific comments are opened in Phoenix with the case origin SBREFA referral. These cases are assigned to a TAS Case Advocacy office for resolution and investigation into the enforcement actions taken by the IRS.
- Systemic Comments identify systemic problems that happen on a regular basis. These issues are assigned to a Systemic Issue Review & Evaluation (SIRE) analyst within The TAS Office of Systemic Advocacy and will respond to these comments, following IRM 13.2.3.4.1, Processing Systemic Issues.
- General Comments involve questions about tax law, regulations, compliance initiatives, complaints about IRS employee misconduct, letters identifying tax fraud, questions about the burden imposed on taxpayers by certain laws or procedures, and information requests. The IRS Headquarters Stakeholder Liaison responds to these comments.
- When the SBA Ombudsman receives a case-specific complaint against the IRS, the SBA ONO will forward the complaint, by fax or by email, to the Executive Director of Case Advocacy (EDCA). The inquiry from the SBA ONO will include a letter from the SBA Ombudsman, the SBA Federal Agency Comment Form, any correspondence provided by the small business owner, and a Form 8821, Tax Information Authorization. The letter from the SBA Ombudsman will request that TAS advocate on behalf of the taxpayer to resolve their IRS issue (non-jurisdictional referral) and may also request that TAS investigate whether the IRS’s enforcement actions were appropriate (jurisdictional referral).
Within five (5) workdays of receipt by the EDCA, the EDCA Technical Advisor will route SBA case-specific inquiries to Centralized Case Intake (CCI) to create a case in Phoenix and upload documents to Phoenix Files. The Phoenix case will have the origin SBREFA referral and the taxpayer and SBA will be added as Case Contacts. When creating the case contact, select 8821 Holder. On the next screen, locate the SBA Office of National Ombudsman contact card by entering “SBA” in the last name field and add the SBA as an 8821 Holder.
Note:
The SBA is not the primary contact on SBREFA cases. The primary contact is the taxpayer or an authorized representative.
- Within five (5) workdays of the case creation, the EDCA Technical Advisor will transfer the case to the appropriate office and alert the area and LTA that a new SBREFA case has been transferred to the office.
- The EDCA Technical Advisor will acknowledge receipt of the correspondence and provide the SBA ONO with information about the assigned office by fax or encrypted email.
- If there is enough information on the case to provide an immediate response, the EDCA Technical Advisor will draft a closing letter to the SBA Ombudsman and forward to the EDCA for signature. The EDCA Technical Advisor will not assign the case to an office.
The taxpayer must complete a Form 8821, Tax Information Authorization, to allow TAS to disclose tax-related information to the SBA ONO. The CA must review the Form 8821 to ensure that all tax years and tax returns mentioned in the taxpayer’s comment are included for disclosure to the SBA Ombudsman. The taxpayer must identify the SBA Ombudsman as the "Designee" on line 2 and check the box on line 4 of Form 8821 for specific use not recorded on CAF. Refer to IRM 13.1.23.3, General Disclosure Rules, for additional information on Form 8821.
A SBREFA case will be worked following procedures in IRM 13.1.18, Resolving TAS Cases. The only modifications to those procedures are as follows:
- The CA will communicate with the taxpayer or their authorized representative to complete the initial contact and subsequent contacts, following the procedures in IRM 13.1.18.6 , Initial Contact Completed by Case Advocates and IRM 13.1.18.8 , Subsequent Actions and Case Resolution. The initial contact, whether by telephone or in writing, will include a statement that the SBA Ombudsman referred the taxpayer’s complaint to TAS for resolution.
- The initial contact will include a request for a properly completed Form 8821 , Tax Information Authorization, if necessary.
- Once the taxpayer’s issue is resolved and the CA has completed the investigation, if applicable, the CA will compose a closing letter to the SBA Ombudsman. See IRM 13.1.9.3.3 , Closing Letter to the SBA Ombudsman.
- If the SBA ONO referral is a jurisdictional referral, in addition to advocating to resolve the taxpayer’s account issues, the CA will investigate the IRS’s enforcement or compliance actions on behalf of the taxpayer and respond to the eight (8) questions the SBA posed in the original inquiry. See IRM 13.1.9.3.3 , Closing Letter to the SBA Ombudsman.
- If there are concerns about the enforcement or compliance actions taken by the IRS, consult Internal Technical Advisor Program (ITAP), or Chief Counsel to the NTA (CC:NTA) if necessary, to ensure all avenues of advocacy are considered.
- The EDCA Technical Advisor will provide a monthly update to the SBA Ombudsman, about the progress on all open SBREFA cases.
- The closing contact with the taxpayer, whether by telephone or in writing, will include a statement that a separate closing letter will be sent to the SBA Ombudsman now that the issue has been resolved. See IRM 13.1.9.3.3, Closing Letter to the SBA Ombudsman, for procedures.
- If a CA is unable to reach the taxpayer and we cannot advocate further on behalf of the taxpayer with the information on record, contact the EDCA Technical Advisor prior to closing the case.
- When a resolution has been reached and the CA has investigated the IRS’s enforcement or compliance action, if appropriate, the CA will draft a closing letter to the SBA Ombudsman. The TAGM or LTA will review the closing letter for accuracy and completeness. Once the TAGM or LTA approves the contents of the letter, the CA, LTA, or TAGM will send the letter to the EDCA Technical Advisor for review.
- The Phoenix case will not be closed until the CA has received confirmation from the EDCA Technical Advisor that the EDCA has reviewed and signed the closing letter, and it has been submitted to the SBA.
- The CA will draft the closing letter using the letters found on the TAS Welcome Screen, under TAS Letters, Communications, and Forms.
- A closing letter for a non-jurisdictional referral will be drafted using the regular letter requirements as outlined in IRM 13.1.6.4.1, TAS Letter Requirements and Pattern Letters. It will concisely describe the underlying tax issue, the actions TAS has taken to advocate, the resolution reached and any outstanding balances due.
A closing letter for a jurisdictional referral will be drafted to include a concise description of the underlying tax issue, the actions TAS has taken to advocate, the resolution reached, any outstanding balances due and respond to all questions posed by the SBA ONO, including but not limited to:
- Why and how did you take the enforcement action or compliance action(s)?
- Did the IRS notify the small business about the enforcement or compliance actions(s)? If so, did the IRS provide the business an opportunity to come into compliance?
- Did you review the action(s) of the investigator/auditor/inspector/individual to ensure compliance with IRS policies and procedures?
- Were the IRS’s regional and program offices responsive to the small business? If so, please cite some examples.
- Was the small business informed of their right to contact the Office of the National Ombudsman at SBA?
- Did the IRS consider any alternatives to the enforcement action, such as waiving penalties or reducing fines?
- As a result of the issues raised by this small business concern, will the IRS implement any changes to address this situation in the future? If so, please describe the changes that have been, or will be, implemented
- Will the IRS evaluate the impact of the enforcement or compliance action on the continued operation of the small business? If so, after such evaluation, will its initial decision be modified?
Closing letters to the SBA Ombudsman will be prepared using plain, straightforward language. Refer to IRM 1.10.1, IRS Correspondence Manual, and the IRS Style Guide for additional guidance on drafting the closing letter. The closing letter must include the following:
- No IRS jargon, technical language on IRS procedures, or a complex explanation of technical tax law.
- A summary of the taxpayer’s complaint. If the complaint filed with the SBA is vague, the CA should clarify the exact issue, such as lien release, installment agreement, penalty abatement, etc., during the initial contact with the taxpayer and include that summary in the closing letter.
- Provide a comprehensive, but concise, chronological summary of the relevant actions TAS has taken to advocate and resolve the issue.
- Provide exact dates of significant actions, and the correct number and title of IRS forms, letters and notices.
- For jurisdictional referrals, a response to each specific question in the SBA Ombudsman’s letter. (See IRM 13.1.9.3.3(5) above).
- All related case correspondence should be uploaded to Phoenix Files. See IRM 13.1.11, Case and Inventory Management.
- If the EDCA Technical Advisor returns the closing letter to the office to address areas of concern or take necessary actions, the CA will make contact with the taxpayer as appropriate and continue to work on unresolved issues, follow IRM 13.1.18.8 , Subsequent Actions and Case Resolutions. After the appropriate actions have been taken the CA will submit a revised closing letter to the EDCA Technical Advisor within five (5) days for review.
- The EDCA Technical Advisor will provide monthly updates to the SBA ONO with a brief status of open and recently closed cases.
- The EDCA Technical Advisor will review the closing letter and consult with the CA, as appropriate, to resolve any questions and request copies of additional documentation secured while working the case. The EDCA Technical Advisor will update the Phoenix case with the appropriate comments as the closing letter is forwarded and signed by the EDCA and submitted to the SBA.
- The EDCA Technical Advisor will review the case for completion and to ensure TAS addressed incidental matters. If the case needs additional actions, the EDCA Technical Advisor will return the closing letter to the office to address any concerns or take necessary actions.
- After the closing letter is signed by the EDCA, within five (5) days the EDCA Technical Advisor will submit the letter to the SBA Ombudsman by fax or encrypted email. The EDCA Technical Advisor will upload the signed closing letter to Phoenix files, document the Feed in the Phoenix case and alert the office via encrypted email that the case may be closed.
- A SBREFA case will be closed in the same manner as provided in IRM 13.1.21, Closing TAS Cases, subject to the additional items identified earlier.
- If the taxpayer has communicated with TAS that the inquiry is being withdrawn, a SBREFA case may be closed as a withdrawal, as provided in IRM 13.1.21.2.2.26, Withdrawal or Requested Closure of TAS Case, and will be addressed in the closing letter to the SBA Ombudsman as provided in IRM 13.1.9.3.3 , Closing letter to the SBA Ombudsman. The closing letter must include a copy of the withdrawal letter the CA sent to the taxpayer or their representative.
- If the SBA ONO contacts the EDCA Technical Advisor and communicates that the taxpayer is withdrawing their inquiry, the EDCA Technical Advisor will notify the office and request that a withdrawal letter be sent to the taxpayer or representative. The closing letter to the SBA Ombudsman will include a copy of the withdrawal letter sent to the taxpayer.
- A SBREFA case may be reopened, as provided in IRM 13.1.16.11.1, Closed Cases and Reopen Procedures, either through correspondence from the SBA Ombudsman, direct contact from the taxpayer, or as directed by the NTA or EDCA.
- Further guidance on working a SBREFA case can be obtained from the EDCA Technical Advisor managing the program.
- Additional information on the SBA ONO can be found on the SBA website at, http://www.sba.gov/ombudsman, and Publication 4689, Your Rights as a Small Business Owner under the Small Business Regulatory Enforcement Fairness Act (SBREFA).
- Other SBREFA information is on the IRS Intranet under SBREFA.
| Type of e-Trak Case | TAS Case Procedures | e-Trak Case Procedures |
|---|---|---|
| G |
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| BU |
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