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Part 13 - Taxpayer Advocate Service

This page contains interim guidance relating to instructions in IRM Part 13 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 13.1 Advocating for Taxpayers Impacted by Return Preparer Misconduct
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.

IRM 13.1.7 Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy
The purpose of this memo is to provide guidance for TAS employees on the types of cases accepted into TAS under Criterion 9 Public Policy, as outlined in Internal Revenue Manual (IRM), TAS Case Criteria 9, TAS Public Policy. Effective Date 11-14-2016

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 22-Nov-2016