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) 220.127.116.11.4, TAS Case Criteria 9, TAS Public Policy. Effective 3/22/2017
The purpose of this memo is to provide guidance concerning the disclosure of Taxpayer Assistance Orders (TAOs) and the IRSs written response to them.
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.
IRM 13.1.24 Advocating for Taxpayers Whose Module(s) the IRS Assigned to a Private Collection Agency (PCA)
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.
The purpose of this memorandum is to provide Taxpayer Advocate Service (TAS) employees guidance on advocating for employers affected by payroll service provider (PSP) and other third party payer misconduct. Effective 06-13-2018, IRM 13.1.24.
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.