Part 13 - Taxpayer Advocate Service

 

IRM 13.1.6 Temporary Voicemail Message for Use in Special Circumstances (PDF)

The purpose of this memorandum is to provide guidance on the temporary use of a voicemail message by TAS employees in special circumstances as determined by the Deputy National Taxpayer Advocate (DNTA). Effective 06-18-2019, IEM 13.1.6.

IRM 13.1.7 Exclusion from TAS Case Acceptance Criteria Taxpayers Impacted by Pre-Refund Wage Verification Hold - Filter X (PDF)

The purpose of this memorandum is to inform TAS employees that TAS case acceptance criteria have been modified to exclude Pre-Refund Wage Verification Hold cases originating from the IVO Non-IDT Filter X during the first three weeks after being stopped by this filter. Effective 04-02-19, 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 cases accepted into TAS under Criteria 9 – Public Policy, as outlined in Internal Revenue Manual (IRM) 13.1.7.2.4, TAS Case Criteria 9, TAS Public Policy.

IRM 13.1.7.4 Economic Impact Payments (PDF)

This memorandum supersedes Interim Guidance Memorandum (IGM) IGM TAS-13- 0820-0016, Economic Impact Payments and TAS Case Acceptance, implemented on August 7, 2020.

IRM 13.1.24 Advocating for taxpayers while preventing the spread of COVID-19 - TAS-wide Office Closure (PDF)

This memorandum will provide guidance to TAS telework-ready employees that will allow them to continue advocating for taxpayers and continue the TAS operations to the extent possible during this emergency.

IRM 13.1.24 Closing TAS Cases in the COVID-19 Environment (PDF)

This memorandum provides guidance to TAS employees on closing TAS cases and continue TAS operations during this emergency. It supplements Interim Guidance for Advocating for taxpayers while preventing the spread of COVID-19, Strong Advocacy in the COVID-19 Environment, and Digital Signatures and External Email Communications. Effective 05-08-20, IRM 13.1.24.

IRM 13.1.24 Digital Signatures and External Email Communications (PDF)

This memorandum supersedes the July 8, 2020 memorandum (TAS-13-0720-0014) with an extended expiration date. As part of TAS’s continuing response to the COVID-19 crisis, we are taking additional steps to protect our employees while still strongly advocating on behalf of taxpayers.

IRM 13.1.24 Interim Guidance on Advocating for Taxpayers Adversely Impacted by the Government Shutdown (PDF)

The purpose of this memorandum is to provide TAS employees with information about advocating for taxpayers adversely impacted by the recent partial government shutdown due to the lapse in appropriations for the Fiscal Year 2019 federal budget (Shutdown). The Shutdown began December 22, 2018 and ended January 25, 2019.

IRM 13.1.24 Passport Advocacy Changes Caused by the IRS Commissioner’s Final Decision (PDF)

The purpose of this memorandum is to update advocacy guidance to TAS employees concerning taxpayers subject to the Passport Certification Program. Effective Date 11-19-2019.

IRM 13.1.24 Strong Advocacy in the COVID-19 Environment (PDF)

This memorandum provides guidance to TAS employees allowing them to continue strongly advocating for taxpayers and continue TAS operations during this emergency. This memorandum supplements Interim Guidance Advocating for taxpayers while preventing the spread of COVID-19. Effective date 03-2020.

All Published Guidance - the Internal Revenue Manual

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