Part 13 - Taxpayer Advocate Service

 

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

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.

The purpose of this Internal Guidance Memorandum (IGM) on Changes to TAS Case Acceptance Criteria for Calendar Year 2023. The changes move TAS closer to its prepandemic case acceptance criteria for TAS assistance. Effective 01-09-2023, IRM 13.1.7, 13.1.21.

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.

This memorandum supersedes the guidance previously announced in IGM TAS-13-0222-0005. TAS modified case procedures and centralized manual refund monitoring to alleviate the burden of high inventories on TAS case advocacy. Eff 8-17-22 IRM 13.1.16 and 13.1.18.

Interim Guidance on TAS Case Procedures to Secure Documentation for Org. 1X establishes procedures for the cases in Org. 1X eligible for the “fast track” process where TAS does not yet have a processible copy of the return and the return is not showing on an IRS system. Eff 09-27-2022, IRM 13.1.8.

An IRM procedural update, effective 04/15/2022, was issued to revise IRM 13.1.9.5.2 regarding Executive Correspondence Case Procedures.

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.

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.