Part 13 - Taxpayer Advocate Service

 

An IRM procedural update, effective 12/12/2023, was issued to revise IRM 13.1.6 regarding Casework Communications.

The purpose of this Internal Guidance Memorandum (IGM) on Accepting Cases Under TAS Case Criteria 9, Public Policy provide guidance for TAS employees on the types of taxpayer cases accepted into TAS under Criteria 9 - Public Policy. Effective 01-23-2023, IRM 13.1.7.

The purpose of this Internal Guidance Memorandum (IGM) on Changes to TAS Case Acceptance Criteria for Calendar Year 2023. The changes move TAS closer to its prepandemic case acceptance criteria for TAS assistance. Effective 01-09-2023, IRM 13.1.7, 13.1.21.

Clarification on TAS determining if taxpayer’s potential refund scheme inquiry meets TAS case acceptance criteria.

An IRM procedural update, effective 01/27/2023, was issued to revise IRM 13.1.7 regarding Taxpayer Advocate Service (TAS) Case Acceptance Criteria for File Year (FY) 2023 Filing Season.

An IRM procedural update, effective 12/12/2023, was issued to revise IRM 13.1.8 regarding Congressional Affairs Program.

An IRM procedural update, effective 04/15/2022, was issued to revise IRM 13.1.9.5.2 regarding Executive Correspondence Case Procedures.

The purpose of this memorandum is to provide procedures for the continued use of the Fast-Track OAR process. This interim guidance is temporary and may be incorporated into IRM 13.1.18, Resolving TAS Cases or IRM 13.1.19, Advocating With Operations Assistance Requests (OARs), and supersedes the guidance in IGM TAS-13-0922-0012, Interim Guidance on TAS Case Procedures to Secure Documentation for Org. 1X Cases. The effective date is 6/12/23.

The purpose of this memorandum is to temporarily extend specific guidance previously found in IGM TAS-13-0923-0007, Interim Guidance on Additional Extension of Certain Temporary Modifications to Case Procedures (expiration date December 31, 2023). Effective date 12-29-2023, IRM 13.1.18.

The purpose of this memorandum is to provide guidance for TAS employees when working a case that may involve an unauthorized representative.

An IRM procedural update, effective 08/21/2023, was issued to provide guidance to TAS case advocacy employees about how to identify potential schemes and how discovery of potential schemes affects TAS case processing.

An IRM procedural update, effective 11/02/2023, was issued to revise IRM 13.1.24 regarding New Subsection, TAS Policies/Procedures to Be Considered in the Event of an Emergency; Updated TAO Language from Will Issue to May Issue