Purpose: This IRM section describes case receipt and intake procedures for handling all potential TAS cases.

Audience: These procedures apply to all TAS employees performing case intake.

Policy Owner: The Executive Director Case Advocacy, Intake and Technical Support (EDCA ITS), who reports to the Deputy National Taxpayer Advocate (DNTA).

Program Owner: The EDCA ITS who reports to the DNTA.

The primary mission of TAS’s Intake Strategy is to assist taxpayers who cannot otherwise resolve their issues with the IRS. Under the TAS Intake Strategy, all TAS employees performing intake duties will conduct in-depth interviews with taxpayers to determine the correct disposition of their issue(s). The intake role is very important as it serves as the first contact for most taxpayers coming to TAS for assistance. During the Intake Process, TAS employees:

Many taxpayers experiencing or about to experience a hardship seek TAS assistance to obtain relief. During the initial communication (verbal or written), TAS must notify the taxpayer of TAS’s independence within the IRS. See IRM 13.1.6, Casework Communications.

TAS identifies criteria that qualify taxpayers for TAS assistance. TAS Case Criteria should not be viewed as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

TAS must expeditiously respond to taxpayers’ inquiries by ensuring TAS cases are promptly assigned to a TAS employee for resolution.

These inquiries require immediate input to Phoenix.

Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions, allows IAs to complete certain account actions to facilitate expeditious resolution of specific issues for TAS cases. IAs do not have the authority to take account actions for taxpayers that do not meet TAS case acceptance criteria. See IRM 1.2.2.13.2.1, Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions.

All TAS employees need to remember the underlying principles regarding authorities delegated to TAS, see IRM 13.1.4.2.2, Delegated Authorities:

The Intake Strategy expanded delegated authorities to all IAs throughout TAS, granting authority to resolve more types of taxpayer problems during initial contact or to resolve or suspend actions once TAS establishes a case and assigns it to a CA. IAs will take one of the following actions when working on account issues where they have the delegated authority to take the action for the taxpayer:

IAs will work Same Day Resolution Cases and Same Day Resolution with Monitoring Cases when the taxpayer’s issue can be resolved under the authorities granted to IAs and the issue(s) is completely resolved.

Generally, IAs working the Central(ized) Intake Queue (CIQ) do not have direct contact with the taxpayer or representative, would not complete the initial contact (see IRM 13.1.16.7, Initial Contact During Intake), and cannot use ACCP. Instead, the case will be assigned to a CA to resolve. If, in the rare instance, an IA does have direct contact with a taxpayer or representative in the CIQ, then the IA can use their delegated authorities to assist the taxpayer, if appropriate.

IAs are required to document taxpayer communications in a Phoenix Log Communication and case specifics, research, findings, actions, etc. in a Phoenix Post.

The intake process is generally the first point of contact and may be the only interaction taxpayers will have with TAS. The way TAS employees communicate and interact during the intake process (i.e., phone, face-to-face, or correspondence) must create a positive first impression, which sets the tone for subsequent communications with the taxpayer or representative during case resolution. Taxpayers from various backgrounds may be encountering many different issues and may be frightened or confused and present themselves as uncooperative or angry as they attempt to resolve their IRS problems. TAS can alleviate their concerns and give them confidence that TAS will advocate on their behalf. For purposes of this section, “taxpayer” is defined as the taxpayer or representative.

Greet the taxpayer in a professional and courteous manner. If necessary, adjust your choice of words to the taxpayer’s level of understanding, and avoid technical jargon and acronyms. Actively listen to obtain a mutual understanding of the taxpayer’s problem. Avoid interrupting, picking words apart, and prematurely forming a response. Instead, listen carefully to the entire message with empathy and compassion. Repeat the issue back to the taxpayer to verify you understand the problem.

When communicating, orally or in writing, use language to convey a demeanor of customer service. What you say and how you say it makes taxpayers feel you value them, understand the issue, and want to help. You may not always be aware of the impact of what you say, especially when you are communicating on the phone and cannot see the taxpayer(s), but your communication skills send a powerful message and greatly impact the taxpayer's perspective of TAS.

The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Section 3705(a), provides identification requirements for all employees working tax-related matters. See IRM 13.10.1.2.1, IRS Adoption of Taxpayer Bill of Rights and IRC 7803(a)(3) which lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights. Under these rights taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

During your initial phone conversation with the taxpayer, secure the taxpayer’s phone number in the event the phone disconnects during your conversation. After creating a Phoenix case, confirm whether the taxpayer authorizes TAS to leave a voice mail. Record the facts in a Log Communication.

Research the account to ensure you cover all open issues.

During your initial phone conversation with the taxpayer, it may be necessary to place the taxpayer on hold to perform extended research. Always alert the taxpayer of the need to place them on hold and obtain their agreement. Explain why you are placing the taxpayer on hold and give an anticipated time frame for the hold. Return periodically (at a minimum every five (5) minutes) to reassure the taxpayer that the call is still connected, and you are still researching. Always thank the taxpayer for holding when you return to the call. Make every attempt to avoid keeping the taxpayer on hold for an extended period.

Ask the taxpayer if they would rather receive a call back from you, once you have completed your research, to avoid a long hold time.

If the taxpayer requests you to hold while they get information or for another reason, allow reasonable time. When appropriate, give the taxpayer the option of TAS calling back at a better time.

Only place the taxpayer on hold to research information that is not readily available (e.g., IDRS, AMS). If it is necessary to place the taxpayer on hold on multiple occasions, apologize and provide an explanation for the additional research. Always thank the taxpayer for holding when you return to the call.

If the taxpayer asks to speak with a supervisor, follow the procedures in IRM 13.1.16.9, Complaints and Allegations Concerning Employees.

When tax practitioners call with more than one client issue to discuss, you may not be able to handle each one of the practitioner’s cases in a single call. If call volumes are prohibitive, explain to the practitioner that you will work through one client issue per phone call and encourage them to visit https://www.taxpayeradvocate.irs.gov/contact-us/submit-a-request-for-assistance/ for other options to submit their additional requests for assistance. If the practitioner does not accept the practice of handling one client issue per phone call during busy times, offer to transfer the call to your manager.

If you receive a threat via phone, avoid making confrontational statements to the caller and follow the guidance in IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners.

If a caller threatens suicide, refer to IRM 13.1.10.4.1, What to Do When the Taxpayer Threatens Suicide.

Before ending a call, verify the taxpayer’s comprehension by asking if they understand all of the information discussed, what the next steps are, and when they can expect a next contact.

TAS employees contacted by a taxpayer or representative via phone, fax, walk-in, email, cases on AMS, or correspondence where Phoenix has an open or closed case must create a Log Communication.

TAS employees contacted by a taxpayer or representative via phone, mail, fax, walk-in, email, or cases on AMS, where Phoenix does not have an open or closed case, create a Phoenix case, Log Communication and upload any documents received to the case under Files.

TAS employees will not create a Log Communication for:

All TAS employees, including but not limited to LTAs, TAGMs, Secretaries, CAs, IAs, etc., must create a Log Communication within two (2) workdays of when the taxpayer and/or representative contact is received.

For voicemail messages received, create one Log Communication for the voicemail message and the reply to the caller, as applicable.

If an individual leaves multiple voicemail messages for the same TAS employee during a single day, the TAS employee must create a minimum of one Log Communication to capture all messages left on that day.

When an employee has entered a completed Log Communication and the taxpayer calls back or leaves a message at a later date or time, the employee must create a new Log Communication.

Once created and saved, a Log Communication should not be altered or deleted. The Feed allows for comments to be added to a Log Communication, when necessary.

For documenting taxpayer authentication see IRM 13.1.16.4.1 (3), Disclosure.

The Date Assistance Request Received by TAS (DART) is the date TAS received the taxpayer’s inquiry, even if TAS doesn’t immediately act on the inquiry to create a case in Phoenix. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such. TAS employees will not change the DART to a date other than the date TAS received the inquiry even though there may be a delay in loading the case to Phoenix. It is critical that TAS know the date the case was received into TAS, and employees cannot change this date no matter the circumstances.

It is acceptable for the DART to be different from the IRS Received Date and the Phoenix Received Date. IRM 3.12.279.17.8(1), Determining the IRS Received Date, explains that the IRS Received date is the date a document is actually received in a Campus or IRS office authorized to accept tax returns. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such.

The Phoenix Received Date is the date systemically populated when a case is loaded to Phoenix and cannot be edited.

TAS always computes initial contact dates from the DART, because it aligns with the expectations given to the taxpayer. Inaccurate DARTs lead to taxpayer dissatisfaction and resentment. In addition, inaccurate DARTs lead to taxpayer calls to the NTA Toll Free line, general TAS office number, or the manager because the taxpayer did not receive an initial contact within the timeframe promised by the referring employee.

The initial contact affords TAS the opportunity to clarify the taxpayer’s problem and discuss the taxpayer’s specific circumstances relative to the problem. It allows TAS the opportunity to explain how TAS works and set reasonable customer expectations. The information obtained and documented in Phoenix allows CAs to quickly determine the best course of action to provide relief to the taxpayer; and when the taxpayer needs to provide additional information, TAS lets the taxpayer know up front so that they can provide TAS with this information as quickly as possible. The initial contact is key to resolving the taxpayer’s problem.

When the initial contact is conducted during the intake process, employees will authenticate the taxpayer or representative per IRM 13.1.16.4.1, Disclosure, and create a Log Communication. The Log Communication must include the required fields and set the Next Contact Date (NCD) for three workdays following the DART for criteria 1 through 4 cases. For criteria 5 through 9 cases, employees will set the NCD for ten (10) workdays following the DART. For all cases employees will set an Estimated Completion Date (ECD), see IRM 13.1.16.7(16) for additional guidance regarding the ECD.

When the employee identifies time-sensitive issue(s) where the taxpayer could be adversely impacted if TAS does not take actions to immediately address or resolve the issue(s), they will update the Case Priority field to ‘Urgent’ and include a brief description in a Post to alert the manager working the office queue to determine whether the case requires immediate assignment. See IRM 13.1.16.8.1, Immediate Elevation of Emergency Cases.

Notify the taxpayer of TAS’s involvement and independence from the IRS and document the discussion in the Log Communication. See IRM 13.1.6.2, Oral Communication, and IRM 13.1.6.4.1, TAS Letter Requirements and Pattern Letters.

Explain the confidentiality rule of IRC 7803(c)(4)(A)(iv). TAS personnel should also tell taxpayers that they will generally need to provide information to IRS personnel to resolve the taxpayer’s problem. See IRM 13.1.5.6, Communicating Confidentiality Rules to Taxpayers and Taxpayers’ Representatives. Document this explanation in the Log Communication.

Verify the taxpayer is aware of and understands TBOR. See IRM 13.10.1.2.1, IRS Adoption of Taxpayer Bill of Rights and IRC 7803(a)(3). Document this discussion of TBOR in the Log Communication.

It is important to secure all documentation needed to support case resolution. This documentation may be required by the OD/Functional Unit or may be required by TAS to take an action, (e.g., issuing a manual refund) per the IRM or other procedural guidance. TAS will generally only request from the taxpayer the information required by the Code, regulations, IRM, or other procedural guidance. Do not request documents from the taxpayer that are already present on IRS systems (e.g., Correspondence Imaging Inventory (CII), AMS, RGS/CEAS, ALS, Phoenix). Information requested from the taxpayer should pertain directly to the taxpayer’s issue and the relief or assistance needed. Agree on a due date to provide the information. Document in Log Communication the discussions with the taxpayer concerning the specific documents required for resolution and the information requested from the taxpayer, how and when the taxpayer has agreed to provide the documentation (when applicable), and other information discussed relevant to the case. Create a Case Action for an Additional Information Request for Taxpayer/Taxpayer Representative and complete the Due Date for the Documents field. Phoenix will systemically generate a Follow-up Task.

Advise the taxpayer or representative of your name, job title, address, phone number, office hours, and ten-digit SmartID badge number. Explain to the taxpayer or representative that TAS has offices in all 50 states, the District of Columbia (D.C.), and Puerto Rico. If the case will be transferred, provide the receiving office’s address, fax number, and main phone number. Document the discussion in the Log Communication. See IRM 13.1.6.2, Oral Communication, IRM 21.1.1.4, Communication Skills, IRM 10.2.5.6.1, Photo ID Cards, and the TAS Directory to find the receiving office’s contact information. See Note below for which phone number and office information to provide.

Provide a meaningful apology specific to the taxpayer’s issue, if appropriate. See IRM 13.1.6.5, Apology. Document the apology provided in the Log Communication.

Verify how the taxpayer’s inquiry came into TAS. In Create a Case, select the correct option in the Case Origin field, see Phoenix User Guide for additional information.

Confirm with the taxpayer whether TAS is authorized to leave a voice message in the event the taxpayer is not available. In Create a Case, complete the Permission to Leave a Voicemail field. See IRM 13.1.6.4 , IRM 13.1.6.7 and IRM 10.5.1.6.7.2.

Clarify the taxpayer’s issue and the relief or assistance requested. If, after the initial contact with the taxpayer, the TAS employee determines the original statement was unclear or incorrect, make the correction and document in the Description of Issue field and Requested Assistance field.

Upon clarification of the taxpayer’s issue and the relief/assistance requested, update the Primary or Secondary Issue Codes (PIC and SIC).

Use the Log Communication to document any additional initial contact actions or discussions pertinent to the case.

Provide the taxpayer or representative with an Estimated Completion Date (ECD) (be sure to explain to the taxpayer that this may change once the assigned CA does a thorough review of the case). Use the Estimated Completion Date (ECD) Tool to determine the estimated completion date. Remind the taxpayer that the ECD could change once the CA has an opportunity to thoroughly review the case. Document the ECD given in the Log Communication.

Provide the Phoenix case number to the taxpayer.

Inform taxpayers what TAS will do to resolve their issue(s), based on what you know from initial research and discussion with the taxpayer. Remind the taxpayer or representative that resolution can change as the assigned CA does a thorough review of the case. Document this information in the Log Communication.

If a taxpayer or representative has a complaint about an employee, see IRM 13.1.16.9, Complaints and Allegations Concerning Employees.

If a taxpayer has a complaint about a representative, see IRM 13.1.23.5, Taxpayer Complaints About Representatives.

TAS receives taxpayer inquiries from a variety of sources. No matter how a case is received, TAS employees will gather all available information from the taxpayer and IRS sources to develop a case, and all inquiries meeting TAS case acceptance criteria will be assigned to a CA. These inquiries may originate from the following:

Research to determine if the inquiry meets TAS criteria. TAS will not ask taxpayers to validate hardship as a prerequisite to accepting a case. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, IRM 13.1.18.2, Principles of Resolving TAS Cases Using Common Sense and Good Judgement, IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake, and the TAS Criteria Determinator.

If the inquiry meets TAS criteria, but there is no time at the end of the day to create a case, the case will be created the next business day. Use the date the taxpayer contacted TAS as the DART. The DART will be noted in Phoenix.

When an e-911 is created from AMS, the entity information from IDRS is automatically populated in the e-911 and Phoenix case; however, these fields should be edited to reflect the taxpayer’s current address and correct contact information. It is particularly important in identity theft cases to manually input the correct address and contact information in Phoenix since IDRS will often reflect incorrect entity information from an unauthorized return filed by an individual using the Social Security Number (SSN) of the TAS taxpayer. This is also important when handling accounts of divorced or separated taxpayers with joint liabilities, and cases where an individual reveals that they are a victim of domestic violence.

Take steps to suspend all relevant balance due modules and add the collection hold information to Collection Holds in Phoenix. Phoenix will generate a new Task to identify that action on the collection hold is necessary. See IRM 13.1.16.10.2, Suspending Collection Actions, and IRM 13.1.10.11, Suspending Collection Action, for additional information.

Complete the initial actions as required by IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake and IRM 13.1.18.5, Initial Actions. Create a Post to document all actions taken.

If the inquiry does not meet TAS criteria, contact the taxpayer to explain why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

Create a Post summarizing the IRS systems researched and the results. Include any information that will be useful to resolving the tax issue. Information should include, but is not limited to:

See IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake.

On occasion, you will receive a complaint about an existing open or closed TAS case. The taxpayer or representative may indicate they have not heard from their assigned TAS employee on a new case, have not received a return call on an ongoing case, or are dissatisfied with the manner the TAS employee handled the case. It is very important not to dismiss these complaints.

Apologize to the taxpayer or representative and explain you will get them to the right person who can address the concern. First, however, you should look up their case on Phoenix (and after authenticating the taxpayer or representative per IRM 13.1.16.4.1.1, Authorized Disclosures) and provide them with any current update to the case. Create a Log Communication to document the discussion. If the TAS employee has attempted to contact the taxpayer or representative or has sent correspondence, you can relay this information to the taxpayer or representative. If that does not satisfy the situation, offer to transfer the taxpayer or representative to the TAS employee and provide the direct number for dialing (both local and toll free).

If the taxpayer’s or representative’s complaint has risen to the level of a manager callback, then provide the taxpayer or representative with the TAS employee’s manager’s name and phone number and offer to transfer the call to the manager. Create a Log Communication to document the discussion.

Whenever transferring a call, particularly one involving a complaint, if possible, remain on the line to introduce the caller and explain the nature of the call.

If the manager is unavailable, take the actions noted above and advise the taxpayer or representative the manager will call them back within one (1) business day. Document the communication by creating a Log Communication and complete the applicable fields. To protect the privacy and sensitivity of the complaint or allegation, do not include details of the complaint or allegation in the Log Communication, only include a brief statement that a complaint or allegation was made and elevated to the manager. Send an encrypted email to the manager providing the nature of the taxpayer’s or representative’s complaint, including the case file number, taxpayer’s or representative’s name, and phone number. If the discussion between the taxpayer or representative and manager escalates, managers should elevate the discussion to the next level in the chain of command.

When you are dealing with an upset taxpayer or representative, realize that this person has the potential to be angry or emotional. If you do not take the appropriate action to minimize these conditions, it may block progress and become a serious barrier to assisting the taxpayer or representative. Use the following guidelines for dealing with anger and emotion:

If the taxpayer or representative contact contains a complaint or alleges employee misconduct, refer to IRM 13.1.15, Customer Complaints. Create a Case in Phoenix, as appropriate, see IRM 13.1.16.11, Inquiries on Open and Closed Cases, and continue processing the contact to determine if TAS criteria is met for federal tax-related issues. If the inquiry meets TAS criteria and requires a referral because of the taxpayer or representative complaint, document the conversation in a Log Communication and notate that a referral was made per the complaint.

To further develop the inquiry for TAS acceptance criteria, follow the appropriate research path, depending on the inquiry or issue. Research may include (but is not limited to):

An AMS history indicating the taxpayer has already been referred to or contacted TAS for assistance and subsequently referred back to an IRS Operating Division and the issue is still unresolved, should weigh heavily in determining if the taxpayer meets TAS criteria.

IDRS research identifying the underlying issues of the IRS process that occurred or failed to occur. Sometimes a taxpayer’s account may not reflect an action. Thus, the IRS’s failure to take an action could be the most significant issue, policy, or process that needs to be resolved.

Servicewide Electronic Research Program (SERP) for processing timeframes, alerts, letters, publications, etc. See Exhibit 13.1.7-1, General Response Time Guidelines, for additional information.

Phoenix Knowledge Articles may be used as a research tool and have additional information for Initial Actions and Case Building for each issue code including:

Research New Inquiry Knowledge Articles in Phoenix for any current or recent Memorandums of Understanding (MOU) or Interim Guidance Memos (IGM) related to work processes.

Research the CII prior to requesting taxpayer documentation. Review the information with the taxpayer to ensure the CII file contains all the documents the taxpayer believes were previously submitted. Check the documents for missing signatures, schedules, forms, etc. This reduces taxpayer burden by preventing a request for documents already received by the IRS (e.g., signed Form 1040-X, Amended U.S. Individual Income Tax Return).

Discuss your research results with the taxpayer to confirm the accuracy of the information and whether there is additional information that will assist with issue resolution that the taxpayer can provide.

If the taxpayer needs to provide additional information, advise the taxpayer that additional documentation may be necessary to resolve the issue. Use a statement such as: “Please be prepared to submit the following documents (provide a detailed description based on the taxpayer’s issue). The CA will let you know if there are any additional items needed to resolve your inquiry.” After explaining why you need additional information, ask additional probing questions to clarify, if necessary.

Before completing the contact, summarize the content of the conversation, and confirm with the taxpayer that they understand what is happening with the case.

Document taxpayer contact in a Log Communication and document your research and findings in a Post.

If, while discussing the taxpayer’s issue, you discover there is an open case in Phoenix, explain to the taxpayer there is an open case. For additional information, see Exhibit 13.1.16-3, Phone Application Procedures.

For the following scenarios create a Log Communication in Phoenix and include:

If a closed case exists, identify the tax years involved, review the Feed in Phoenix, and research the appropriate resources to determine if the inquiry is a new unrelated issue that requires a new case or if the closed case may require reopening.

If the inquiry involves a new issue unrelated to the closed case, Create a Case in Phoenix and determine if the inquiry meets TAS criteria. If the inquiry does not meet TAS criteria, see IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

If a closed case for the same MFT(s) and tax period(s) exists, it may be necessary to reopen the closed TAS case. See IRM 13.1.16.11.1, Closed Cases and Reopen Procedures.

Some taxpayers may come to TAS with a single issue that could be resolved without TAS assistance if the taxpayer was able to reach the appropriate IRS office or use online/self-help tools.

The IRS has online tools or established processes that can provide relief without TAS involvement. In these circumstances, TAS should direct the taxpayer to the IRS online resources or the TAS Website which contains videos on topics designed to help the taxpayer understand how a process works and allow the taxpayer to resolve the issue (or “Self-Help”) themselves. If there is not an IRS tool available or the taxpayer’s issue is not on the TAS Website, consider providing printed materials, if available, to assist the taxpayer.

To determine if a taxpayer is eligible for Self-Help, visit the Phoenix New Inquiry Knowledge Article. The New Inquiry Knowledge Article will guide you through the Systems Research, IRM links, and links to the IRS website that could resolve the taxpayer’s issue over the phone or with a simple mailing. If Self-Help is available for that issue code, it will be located under the Case Building Header. You can also use the SERP Advanced Search Option for similar guidance.

If account research (see IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake) indicates there are no secondary issues or other factors that would impede relief via direct contact with the IRS or use of an Online Tool, TAS employees should educate and assist the taxpayer with the appropriate Self-Help option. Enter an AMS history note for any taxpayer re-directed to Self-Help.

Whenever TAS redirects taxpayers to a Self-Help option, TAS will inform those taxpayers they can contact TAS again if they are unable to resolve the issue, and TAS will consider whether assistance is appropriate. See IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

For contacts that meet criteria but could be resolved without TAS Assistance, TAS employees will Create a Case in Phoenix, create a Log Communication documenting the taxpayer discussion and close the case.

A contact does not meet TAS criteria if the contact or inquiry ONLY questions the constitutionality of the tax system, or the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal returns, obtaining refunds, or paying federal taxes. For further assistance in determining if an argument is frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, Publication 2105, Why do I have to Pay Taxes? and The Truth About Frivolous Arguments.

For contacts or inquiries ONLY questioning the constitutionality of the tax system or that attempt to employ frivolous tax strategies to avoid or delay filing federal returns or paying federal tax and that do not meet TAS acceptance criteria, TAS employees will:

A contact may meet TAS criteria if the inquiry also includes a nonfrivolous issue that has not been worked within normal processing timeframes (e.g., penalty abatement) or is causing an economic hardship (e.g., levy release). See IRM 13.1.16.10 (2), Taking Initial Actions for Case Building During Intake.

TAS will take the following actions during intake on all inquiries from taxpayers (including taxpayers’ representatives) or referrals from the IRS OD/Function that are not frivolous and do not meet TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria and take the following actions:

If the taxpayer contacts TAS by phone or walks into the TAS office, but the inquiry cannot be resolved at point of contact or if NTA Toll-free transfers the call to TAS and the TAS employee performing intake determines the case does not meet TAS criteria, take the following actions:

If the taxpayer sends correspondence (including Form 911), take the following actions:

If the OD/Function (including NTA Toll-free) makes a referral not meeting TAS criteria, TAS will send a bulk Form 4442 to the OD/function advising them their referral did not meet TAS criteria. TAS headquarters employees will send this bulk Form 4442 using AMS data. When working the CIQ, take the following actions:

Congressional Inquiries. Generally, cases involving any federal tax account-related issue referred to TAS from a congressional office (whether the congressional office contacts TAS directly or contacts the IRS and the IRS refers the case to TAS) will be accepted as TAS cases, see Interim Guidance Memorandum (IGM) TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy. When the case does not meet TAS criteria 1 through 8, the case will be accepted under criteria 9 in accordance with Interim Guidance Memorandum (IGM) TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy.

TAS employees performing intake may come across the following situations during intake:

TAS employees may determine that certain issues arise often, are broad in scope, negatively impact taxpayers, or result in unfair taxpayer treatment.

Elevate and inform your managers of any issues that merit:

IRM 13.2.2.2, Phoenix, explains the process for elevating advocacy issues. Continue processing the TAS case to resolve the taxpayer issue(s).

Cases involving an issue which may impact a widespread group of taxpayers or affects the rights of an individual taxpayer should follow current systemic advocacy procedures outlined in IRM 13.2, Systemic Advocacy.

All TAS cases created in Phoenix are systemically assigned a Case File Number.

Each case created in Phoenix must be coded as applicable based on the facts and circumstances of the unique case.

The ‘Guidance for Success’ section resides within the Case Status and Path Window within each Phoenix case.

The information provided in the ‘Guidance for Success’ is based on published IRM guidance and progresses with each Case Status update, i.e., New, In Review, Pending Assignment, Assigned, Initial Actions, Next Actions, Closing Actions and Closed.

The information provided in the ‘Guidance for Success’ is based on published IRM guidance and outlines the basic steps to take throughout each Case Status. Employees with questions should seek the assistance of a manager, LCA, LIA, or Technical Advisor.