IRM 13.1.7 Accepting Cases Under TAS Case Criteria 9, Public Policy (PDF) 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. Effective Date 07-06-2021.

IRM 13.1.7 Exceptions to TAS Case Acceptance Criteria Taxpayer Issues Solely Related to the Processing of Original and Amended Returns (PDF) PDF

An Interim procedural update effective 01/19/2021 was issued to revise IRM 13.1.7.3 regarding Exceptions to Taxpayer Advocate Service Criteria.

IRM 13.1.7 Exceptions to TAS Case Acceptance Criteria For Taxpayer Issues Related to Unemployment Compensation Received in Taxable Year 2020 (PDF) PDF

This memorandum revises TAS case acceptance criteria involving recent statutory changes to how certain unemployment compensation is taxed. Because the IRS is planning a systemic relief process to address this change, TAS cannot meaningfully assist most of these taxpayers.

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

This memo is to modify TAS case acceptance criteria/case closing procedures involving filing season 2021 Pre-Refund Wage Verification Hold issues. TAS will delay until 04-15-21 accepting most cases where the taxpayer’s return has been stopped by Return Integrity Verification Operation. Eff. 01/15/21.

IRM 13.1.7 Interim Guidance – Advance Child Tax Credit PDF

This memorandum addresses the Advance Child Tax Credit (Adv CTC) and explains why these cases do not qualify under Taxpayer Advocate Service (TAS) case acceptance criteria and our monitoring efforts for future developments. Effective 07-02-2021, IRMs 13.1.7 and 13.1.16.

IRM 13.1.7.4 Economic Impact Payments (PDF) 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) 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) 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) PDF

This memorandum supersedes the December 14, 2020 memorandum (TAS-13-1220-0022) with an extended expiration date. Effective 05-17-2021.

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