Part 13. Taxpayer Advocate Service

Table of Contents

13.1 Taxpayer Advocate Case Procedures

• 13.1.1 Taxpayer Advocate Guiding Principles of the Office of the Taxpayer Advocate
• 13.1.2 Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98)
• 13.1.4 TAS Authorities
• 13.1.5 Taxpayer Advocate Service (TAS) Confidentiality
• 13.1.8 Congressional Affairs Program
• 13.1.9 Executive Correspondence Case Procedures
• 13.1.10 Special Processes
• 13.1.14 Suspension of the Statutes of Limitation Under IRC 7811(d)
• 13.1.15 Customer Complaints
• 13.1.16 Receipt and Intake of TAS Cases
• 13.1.17 Transferring TAS Cases
• 13.1.19 Advocating With Operations Assistance Requests (OARs)
• 13.1.21 Closing TAS Cases
• 13.1.23 Taxpayer Representation
• 13.1.24 Advocating for Case Resolution

13.2 Systemic Advocacy

• 13.2.2 Systemic Advocacy Management System (SAMS) Administration
• 13.2.3 Evaluating and Reviewing Systemic Issues
• 13.2.4 Information Gathering Projects (IGP)
• 13.2.7 Collaborative Teams

13.3 National Taxpayer Advocate (NTA) Toll-Free Program

• 13.3.1 NTA Toll-free Procedures

13.4 TAS TAMIS Guide

• 13.4.2 Administration and Security

13.5 TAS Balanced Measures

• 13.5.1 TAS Balanced Performance Measurement System

13.6 Taxpayer Advocate Service Communications

• 13.6.1 Internal and External Communications

13.7 Taxpayer Advocacy Panel Program

13.8 Low Income Tax Clinic Program

13.9 The National Taxpayer Advocate Office

• 13.9.2 TAS Audit Coordination