The purpose of this memorandum is to provide guidance to TAS employees on how to resolve open Return Preparer Misconduct cases with elevated TAOs. It is effective 09/05/2016. TAS will not incorporate this guidance into IRM 13.
The purpose of this memorandum is to provide the Taxpayer Advocate Service (TAS) employees identified above guidance on communicating with taxpayers eligible for the Taxpayer Digital Communications (TDC) pilot. Effective 04-13-17, IRM 13.1.
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) 18.104.22.168.4, TAS Case Criteria 9, TAS Public Policy.
The purpose of this memorandum is to provide guidance to TAS employees advocating for taxpayers with seriously delinquent tax debt(s) subject to the IRS?s Passport Certification Program. Effective 4-26-2018, IRM 13.1.24.
The purpose of this memorandum is to provide Taxpayer Advocate Service (TAS) employees guidance on advocating for taxpayers whose module(s) the IRS assigned to a private collection agency (PCA). Effective 12-27-17, IRM 13.1.24.