Part 13 - Taxpayer Advocate Service

 

IRM 13.1.6 Digital Signatures and External Email Communications PDF

This memorandum supersedes the May 17, 2021 memorandum (TAS-13-0521-0007) with an extended expiration date. Effective 12/06/2021.

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 05-16-2022, IRM 13.1.7.

IRM 13.1.7 Changes to TAS Case Acceptance Criteria PDF

This Internal Guidance Memorandum (IGM) supersedes IGM TAS-13-0222-0002, Changes to TAS Case Acceptance Criteria for the Fiscal Year (FY) 2022 Filing Season and Temporary Modification of TAS Case Procedures. Effective 05-13-2022, IRM 13.1.7.

IRM 13.1.7 Exceptions to TAS Case Acceptance Criteria For Taxpayer Issues Related to Unemployment Compensation Received in Taxable Year 2020 (PDF) PDF

This memorandum revises TAS case acceptance criteria involving recent statutory changes to how certain unemployment compensation is taxed. Because the IRS is planning a systemic relief process to address this change, TAS cannot meaningfully assist most of these taxpayers.

IRM 13.1.11 Document Upload Tool for Submissions from External Sources PDF

The purpose of this memorandum is to establish procedures for the Taxpayer Advocate Service (TAS) use of Document Upload Tool for Submissions from External Sources. Effective 12-21-2021, IRM 13.1.11.

IRM 13.1.16 Temporarily Modify TAS Case Procedures PDF

The purpose of this memorandum is to temporarily modify certain case processing procedures identified within this memorandum until September 30, 2022. Effective 02/24/2022, IRMs 13.1.16 and 13.1.18.

IRM 13.1.18 Changes to TAS Case Processing for Fiscal Year (FY) 2022 Filing Season PDF

This Internal Guidance Memo (IGM) revises IRM 13.1.18, Resolving TAS Cases and supplements the guidance in Sect II. Return Monitoring Process of IGM TAS-13-0222-0002, Changes to TAS Case Acceptance Criteria for the Fiscal Year (FY) 2022 Filing Season & Temp Modification. Eff 02/14/2022, IRM 13.1.18.

All Published Guidance - the Internal Revenue Manual

To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.