Purpose: This section describes the actions taken or considered by Taxpayer Advocate Service (TAS) employees as they work on building and resolving a case. This section also encourages employees to consider the best interests of the taxpayer as they work a case to completion.

Audience: These procedures apply to all Case Advocacy employees working taxpayer cases.

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

Program Owner: The Director, Technical Analysis and Guidance, who reports to EDCA-ITS.

TAS case resolution presents a challenge, because our case levels are affected not only by fluctuations in IRS activities and systemic issues, but also by external factors, including new legislation, natural disasters, and the general environment. For Intake and Case Advocates (CAs), the pressure of new and continuing cases can be daunting.

For many taxpayers, the TAS employee is the one person in the IRS who has the time to listen to them and fully address their tax problems. On one hand, we do not want our case procedures to be so cumbersome TAS employees feel like they are just checking items off a list and are no longer advocating for the taxpayer. On the other hand, TAS employees must adhere to certain procedures designed to properly implement the congressional mandates and direction found in IRC 7803 and IRC 7811, including the identification of systemic problems and their solutions.

TAS has a responsibility to ensure our procedures help, not impede us, from fulfilling our mission, without imposing unnecessary burden on TAS employees. TAS employees, in return, must try to understand why a given procedure is necessary to TAS’s mission, and suggest procedures to better achieve the goal and, when appropriate, suggest procedures using the established process (e.g., Systemic Advocacy Management System (SAMS)) to better achieve the goal.

There are generally three phases to resolving a TAS case:

To issue a Taxpayer Assistance Order (TAO), the Internal Revenue Code (IRC) requires the taxpayer be suffering or about to suffer a significant hardship. Under IRC 7803(c)(2)(C)(ii), the National Taxpayer Advocate has developed case criteria for referring taxpayers to TAS. Those criteria are Criteria 1-9 and are explained in greater detail in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria; but all TAS cases involve some form of hardship. To issue a TAO, IRC 7811 requires the taxpayer be suffering or about to suffer a significant hardship. Significant hardship is directly tied to the case acceptance determination. See Exhibit 13.1.7-4 , Case Criteria Crosswalk to 7811 and Regulations.

Using the right terms is important in working TAS cases. For example, we changed the term formerly used in our case criteria to designate Criteria 1 through 4 from “economic hardship” to “economic burden.” We did this because TAS and IRS employees alike, were confusing the idea of what it takes to get into TAS as a case with what it takes to get relief from a levy under IRC 6343(a)(1)(D), (where the term “economic hardship” is used in the Code to allow for release of levy). These are two different concepts. Meeting TAS’s economic burden case criteria does not automatically qualify the taxpayer for levy release under IRC 6343(a)(1)(D), economic hardship.

The three essential components of resolving TAS cases through advocacy are:

The time frames discussed in this IRM are the maximum allowed for taking case actions. Certain cases may involve issues requiring TAS’s immediate attention and will be worked more expeditiously than this IRM suggests. TAS employees must review the specific facts and circumstances of certain time-sensitive cases and take necessary actions to immediately address or resolve the time-sensitive issue(s). See IRM 13.1.16.8, Sources of TAS Cases and Initial Intake Actions.

Specific dates must be used by TAS employees when identifying, taking, or requesting actions of any kind (e.g., conducting additional research or contacting the taxpayer). These dates should be reasonable and established using appropriate guidelines. Use of these dates keeps the case moving from intake to resolution, and enables any employee involved in the case to monitor and track the actions taken.

A Follow-Up Date (FUD) is a date established to move the case toward resolution and indicates when TAS plans to take the next case action.

A Next Contact Date (NCD) is a date given to the taxpayer or representative as to when TAS will make the next contact. Generally, TAS will set a NCD and FUD after every contact whether verbal or written. Paragraph (f) below provides exceptions. If TAS fails to set a NCD, TAS must contact the taxpayer, either verbally or in writing, within five (5) workdays of the last contact and establish a new NCD. In situations where a NCD has already been established and is still appropriate, reiterate the previously scheduled NCD with the taxpayer or representative and document the communication in TAMIS per IRM 13.1.18.8 (4), Subsequent Actions and Case Resolution. This ensures the NCD is clear to the taxpayer, representatives, or anyone reviewing the case in TAMIS when the next scheduled contact by TAS will occur.

If you are unable to reach the taxpayer on or before the NCD and the taxpayer gave approval to leave a voice mail or message on an answering machine, ensure all requirements in IRM 13.1.6.7, Leaving Messages on Answering Devices or Voice Mail, are met by documenting the TAMIS history before leaving a message.

An Estimated Completion Date (ECD) is an estimated date for case resolution, communicated to the taxpayer or representative, and documented in the TAMIS history.

This section describes the actions TAS will take within three workdays of the Date Assistance Request Received in TAS (DART) for Criteria 1–4 cases and within five workdays of the DART for Criteria 5–9 cases. Actions not taken within these timeframes should be taken on the first available date afterwards.

TAS employees will take the following actions in this section, if appropriate, as part of their initial case actions and establish reasonable follow-up dates for all pending actions.

Review the TAS Case Criteria Code to determine if it is correct. There are two types of errors which may result in incorrect coding: administrative errors and factual errors. Generally, the criteria code will not be changed on a case unless the incorrect code was input when the case was taken into TAS and an administrative or factual error occurred.

Conduct additional research. Use the Research field on the TAMIS Initial Actions Screen to document research conducted. If additional space is needed, continue research documentation in the TAMIS History.

Control the case on IDRS. Open an IDRS control base on all affected accounts and modules. Document this on the TAMIS Initial Actions Screen by entering the date in the “IDRS Control” Established Date field.

Suspend Collection Activity. Attempt to suspend all lien filings and levy actions, including blocking levies under the Automated Levy Program (e.g., Federal Payment Levy Program (FPLP) and State Income Tax Levy Program (SITLP)), until a final decision on the issue is made. Input STAUPs, request Automated Collection System (ACS) holds, block FPLP and SITLP, and contact Revenue Officers, as appropriate. Document your actions and date of action on the TAMIS Initial Actions Screen or TAMIS History Screen. Document, in the TAMIS History, items which cannot be captured on the Initial Actions Screen. If you are unable to suspend a notice, lien filing, or levy action prior to issuance, notify the taxpayer immediately. See IRM 13.1.10.11, Suspending Collection Action, for additional information. If it will take more than three (3) workdays to suspend lien filings and levy action, negotiate a completion date for the suspension with the OD/Functional unit.

Document third party Information. When a representative is involved, document the name, contact information, and authorization on the TAMIS POA Screen.

Request Internal Information. Make requests for any information needed from internal sources. Order internal documents, if applicable.

Third Party Contacts. Determine whether a third party contact is necessary and whether the taxpayer has already received notification of possible third-party contacts or signed a March 2000 (or later) revision of Form 911. The Form 911 provides notice to the taxpayer of the potential need to contact third parties in order to respond to the taxpayer’s request for assistance. When signing Form 911, the taxpayer is authorizing TAS to contact third parties. No further notification to the taxpayer is required. The taxpayer(s) or certain representatives (e.g., attorneys, Certified Public Accountants (CPAs), or enrolled agents) with a valid POA, Form 2848), may give authorization over the telephone to contact third parties. Follow the instructions listed in IRM 13.1.2.5, Third Party Contacts, when securing and documenting permissions to make third party contacts. Document permissions in TAMIS. Record third party contacts on the TAMIS Third Party Contact Screen. When a Third Party Contact is made by TAS, document TXMOD on IDRS. Do this by inputting CC REQ77, TC 971 AC 616, Third Party Contact notification made by Taxpayer Advocate.

TAS is required to make a determination of significant hardship. See IRC 7811, Taxpayer Assistance Orders (TAO) on all cases. Significant hardship is directly tied to the case acceptance determination. See Exhibit 13.1.7-4, Case Criteria Crosswalk to 7811 and Regulations. Once TAS determines the taxpayer’s inquiry meets case acceptance criteria, update the 7811 determination to “Yes” on TAMIS Taxpayer Screen 3 and add the literal 7811 in the Explanation field.

The Initial Actions Screen on TAMIS assists TAS employees when documenting initial case actions and initial contacts. TAS employees are required to use the Initial Actions Screen.

If the initial contact is not completed during case intake, contact the taxpayer or representative by telephone within three workdays of the DART for criteria 1-4 cases, and within five workdays of the DART for criteria 5-9 cases, to notify the taxpayer of TAS’s involvement and independence from the IRS. See IRM 13.1.2.4.2, Inform Taxpayer of TAS’s Independence. For taxpayers speaking a language other than English, see IRM 13.1.16.4.5, Assisting Taxpayers Speaking a Language Other Than English.

Explain the confidentiality rule of IRC 7803(c)(4)(A)(iv). TAS personnel should also tell taxpayers 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.

The following is an example of what TAS employees could tell a taxpayer or representative when they contact TAS: The IRC gives TAS the discretion not to disclose certain information to the IRS. However, TAS will likely have to disclose to the IRS at least some of the information to obtain the assistance or relief you are requesting.

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 request from the taxpayer only the information required by the IRC, regulations, IRM, or other procedural guidance. Do not request the taxpayer provide documents already present on IRS systems (e.g., CII, AMS, RGS/CEAS, TCIS, RTR, RTS, ICS, or the Automated Lien System (ALS)). Document in TAMIS all the information requested from the taxpayer, the date the taxpayer has agreed to provide the documentation, and other information discussed, relevant to the case.

Leaving voice mails or messages on an answering machine is not considered an Initial Contact with the taxpayer. There are certain actions required during initial contact, only satisfied by personal contact with the taxpayer or by sending a letter within the prescribed time frames. See IRM 13.1.6.7, Leaving Messages on Answering Devices or Voice Mail, for disclosure rules when leaving voice mails or messages.

If you receive a transferred case after the initial acknowledgment was sent (see TAS Letter, 2902L - Transfer Letter), you are required to contact the taxpayer by the date promised. However, if the taxpayer has circumstances possibly made worse by waiting until the promised NCD or FUD, action must be taken sooner. See IRM 13.1.18.4, Time Frames for Taking Case Actions.

For criteria 5 - 9 cases, if you can close your case within five workdays of the DART and the taxpayer has not been notified of TAS case handling, you can use one contact, by telephone if possible, to notify the taxpayer of both TAS involvement and problem resolution. If you are not able to reach the taxpayer by telephone, send a letter by the fifth workday after the DART.

A letter is only appropriate when the taxpayer cannot be contacted by telephone. If a letter must be sent, it must be sent by the third workday after the DART for criteria 1-4 cases, and by the fifth workday after the DART for criteria 5-9 cases.

Advise the taxpayer of your name, job title, address, telephone number, office hours, and ten-digit SmartID badge number. Explain to the taxpayer or representative TAS has offices in all 50 states, the District of Columbia (DC), and Puerto Rico. See IRM 13.1.6.2, Oral Communication, IRM 21.1.1.4, Communication Skills, and IRM 10.5.7.7, Employee Identification Requirements. IRM 21.1.1.4 (23) explains taxpayers may be reluctant to give you their TIN. To ease any concerns the taxpayer may have, provide the taxpayer with the last four digits of their TIN (social security number/employer identification number/individual taxpayer identification number). Then, request the taxpayer verify the first five digits. Continue normal authentication procedures once the taxpayer’s TIN is verified.

Provide a meaningful apology specific to the taxpayer’s issue, if appropriate. See IRM 13.1.6.5, Apology.

Verify how the taxpayer’s inquiry came into TAS. Input or update the Outreach codes in TAMIS Taxpayer Screen 1, as appropriate.

Clarify the taxpayer’s issue(s) 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 (i.e., coding, etc.) and document TAMIS to capture the conversation you had with the taxpayer and any additional issues discussed.

Upon clarification of the taxpayer’s issue(s) and the relief/assistance requested, update the TAMIS Primary Core or Secondary Core Issue Codes (PCIC and SCIC) and the Action Plan documented in the TAMIS Action Plan or History Screen.

Use the Initial Actions Screen 2 on TAMIS to document initial contact actions and notate the date of the next action(s) (FUD/NCD). Document the TAMIS History with details of your conversation with the taxpayer, pertinent to the case.

Request any documentation or information needed from the taxpayer or representative to provide relief/resolution. Information requested should pertain directly to the taxpayer’s issue(s) and the relief or assistance needed. Agree on a due date for the taxpayer/representative to provide the information. Document TAMIS with a description of the information requested and the due date.

Provide the taxpayer with a NCD and notate on TAMIS.

When the initial contact is conducted during intake, set the NCD for three workdays following the DART for criteria 1 through 4 cases. When the initial contact is conducted during intake, set the NCD for ten workdays following the DART for criteria 5 through 9 cases. When identifying specific facts and circumstances of certain time-sensitive issues where the taxpayer could be adversely impacted because TAS did not take actions to immediately address or resolve the time-sensitive issue(s), discuss the case with the manager to determine whether the case requires immediate assignment. If the manager determines the case requires immediate assignment, they will alert the manager of the receiving office within one workday and document the TAMIS history. See IRM 13.1.16.7, Initial Contact During Intake.

Provide the taxpayer with an ECD and notate on TAMIS.

Inform taxpayers what TAS will do to resolve their issue(s), based on what you know from initial research and discussion with the taxpayer.

The Taxpayer Bill of Rights (TBOR), Your Rights as a Taxpayer, groups the existing rights in the tax code into ten fundamental rights and makes them clear, understandable, and accessible.

Criteria Code 1-4 cases involve situations in which taxpayers request assistance due to an economic burden, and obtaining this assistance is usually of utmost concern for taxpayers. Once the economic burden is alleviated, there may be other problems or issues TAS needs to resolve before a case can be closed.

Generally, TAS’s priority when working an economic burden case is to determine if action(s) can be taken to alleviate the taxpayer’s economic burden, and if so, to provide the necessary assistance to the taxpayer.

There may be more than one way to assist taxpayers. TAS may grant or partially grant the action requested by the taxpayer or may provide an alternative solution.

The decision to alleviate the taxpayer’s economic burden will be based on the pertinent facts of the case and TAS’s ability to grant the relief based on the IRC, regulations, and IRS guidance found in the Internal Revenue Manual (IRM). It is not possible to provide an all-encompassing set of guidelines. OARs and TAOs must be considered and used when TAS does not have the authority to take the action needed.

If necessary, discuss the issue with a Lead Case Advocate (LCA), Technical Advisor, Manager, LTA, or the Division Counsel/Associate Chief Counsel (National Taxpayer Advocate) Program. See IRM 13.1.12.2.2 , Requesting Assistance from Technical Advisors, and IRM 13.1.10.2, Obtaining Legal Advice from Chief Counsel.

It may not be possible to alleviate the taxpayer’s economic burden because the law prevents TAS from taking the necessary actions. Advise the taxpayer why TAS cannot assist or provide relief and the taxpayer has the right to speak with the LTA. Work with the taxpayer to resolve any other case issues.

If the relief requested by the taxpayer is not warranted for an economic burden case, see IRM 13.1.21.2.1(7)(a), Closing Actions.

Do not deny relief solely because a taxpayer is not current with filing returns. The taxpayer may need assistance in obtaining the information necessary to prepare the returns.

Use subsequent contacts to further remind or inform taxpayers/representatives of the Taxpayer Bill of Rights (TBOR). Ask taxpayers/representatives if they have any questions concerning their rights. If a new issue presents itself during the case, and involves or impacts TBOR, discuss the additional applicable right(s) (unique to the taxpayer’s case) with the taxpayer/representative, and ensure the taxpayer/representative understands the right(s). Document the discussion in TAMIS. See IRM 13.1.18.6 (20), for more information and guidance on addressing TBOR in written communication.

Subsequent case actions should focus on resolving the taxpayer’s problems and moving the case toward closure. These actions may involve reviewing and acting on information received from the taxpayer, contacting the taxpayer to acknowledge receipt of information, contacting third parties to request information, and conducting additional research. Document your actions on TAMIS within two workdays of when you took the action. If TAMIS is unavailable, document your actions on TAMIS within two workdays of when TAMIS becomes available and notate the date of your actions.

Documentation on TAMIS should include pertinent details of your conversations with taxpayers, representatives, and IRS and TAS employees concerning the case. This includes the specific documentation you requested from the taxpayer and what the taxpayer provided. Case documentation should be detailed enough anyone without prior knowledge of the case can read the case history and readily determine what actions have taken place and what needs to be done to resolve the taxpayer’s issue(s).

Continue to use FUDs and NCDs and take case actions timely. Keep the taxpayer informed of actions taken and actions TAS will take to resolve their issue. Provide the taxpayer or representative with a revised ECD, as necessary. See IRM 13.1.18.4 (6), Time Frames for Taking Case Actions.

As actions are taken and the case progresses, update any TAMIS data fields as necessary. Examples of fields which may change or require additional input (although not all-inclusive) include PIC and SIC Codes, POA Screens, and OAR Screens.

Update and revise the initial plan of action and the subsequent plans of action(s) within two workdays of when a new issue, time frame, process, or procedure is identified. Document on TAMIS the issue and the action necessary to resolve the case.

Document the performance and the outcomes of the actions listed on the TAMIS Action Plan or History Screen. This documentation includes canceling a planned action. The Action Plan, together with the documentation in the TAMIS History, of the performance and the outcomes of each planned action, provides a road map for anyone to follow:

Verify the TAMIS information is correct and complete during your initial review. Some of the data initially loaded on the e-911, Electronic Request for Taxpayer Assistance Order (and Application for Taxpayer Assistance Order), from the Account Management System (AMS) and then loaded on TAMIS may be incomplete or outdated, as some of the information is retrieved from IDRS. Therefore, ensure the TAMIS information is correct and complete. Later, as the case develops, update the appropriate TAMIS Screens and fields, as necessary.

Check the IDRS control base on all affected accounts and modules (e.g., TXMOD or ENMOD).

When resolving cases, TAS employees identify a situation or issue where IRS case resolution guidance is unavailable. TAS should consider temporarily pausing advocacy actions until such guidance is available. TAS employees will discuss the situation or issue with their LTA.

If the LTA agrees, they will elevate the case(s)/issue(s) to Technical Analysis and Guidance (TAG) to confirm the necessary guidance to resolve the situation or issue is unavailable. Upon confirmation from TAG, the LTA will forward a request to temporarily pause advocacy on open cases to their Deputy Executive Director Case Advocacy (Deputy).

The Deputy will decide if TAS should pause case actions and/or case communications. If the Deputy determines case actions will be temporarily paused, they will:

TAS will continue to accept new cases involving the situation or issue otherwise meeting TAS case acceptance criteria in IRM 13.1.7. However, TAS employees assigned these cases will pause case actions on these new cases (including CA initial contact if the Deputy so determines) in accordance with the Deputy’s temporary guidance.

The Deputy will contact the EDCA-ITS for assistance with making a pause determination, developing case guidance, or other reporting issues.

The Deputy will regularly report to the EDCA and DNTA the status of the paused cases and when advocacy activities may be resumed.