Purpose: This section provides instructions and procedural guidance to Taxpayer Advocate Service (TAS) employees who are working on congressional cases. It is also designed to encourage TAS employees to consider the issues from the taxpayer’s perspective and act with empathy as they work to resolve the taxpayer’s case.

Audience: These procedures apply to TAS employees dealing with congressional offices.

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

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

TAS plays a key role in the Congressional Affairs Program. The Local Taxpayer Advocate (LTA) will coordinate the CAP along with the IRS Congressional District Liaison (DL) in each geographic area.

The LTA will have responsibility for all tax account related issues, primarily constituent casework and advocacy.

The DL will have responsibility for any non-tax account related inquiries and for communicating IRS policy and procedures. The DL will deliver IRS messages through outreach or liaison efforts.

The LTA and DL will coordinate congressional visits, outreach activities, and hosting congressional staff liaison meetings. Congressional visits may be separate, depending on the nature of the visit, but must be coordinated.

LTAs are responsible for building and maintaining professional relationships with local congressional offices through effective outreach. Congressional outreach requirements are covered in IRM 13.6.1.12.3, Congressional Outreach.

Yearly expectations for congressional outreach are contained in IRM 13.6.1.12.3.1, Local Congressional Office Visit Requirements and IRM 13.6.1.12.3.2, Washington DC Congressional Office Visit Requirements. Further information is found in the TAS Focus Guide - Program Letters. See IRM 1.4.13.8.3, Outreach.

LTAs and local office case advocates and managers are responsible for building and maintaining professional and amicable relationships with local congressional offices through diligently advocating for the constituent cases in their inventory. This means adhering to the time frames in the IRM for contacts and follow ups as well as the guidelines set forth in IRM 13.1.24, Advocating for Case Resolution.

LTAs are responsible for updating the Congressional Screen with their respective congressional information on TAMIS.

Tax account related congressional inquiries received by TAS will be added to TAMIS within one workday of receipt. If an inquiry does not qualify under acceptance criteria 1-8, follow current interim guidance on accepting cases under TAS case criteria 9, Public Policy, which specifically includes congressional account inquiries. Interim guidance is published annually and can be found on the TAS Intranet. See Interim Guidance on Accepting Cases Under Criteria 9, Public Policy and IRM 13.1.7.3, TAS Case Criteria.

Assign congressional inquiries that are not associated with an existing case with the same issue to the LTA office that is aligned with the congressional district that initiated the inquiry. The LTA office/congressional district alignment includes both the local and campus offices. See the LTA office/congressional district alignment list on the Congressional page. See Congressional District Alignment.

Cases requiring normal campus assistance should be worked through the Operations Assistance Request (OAR) process. Functions should work all controls assigned to them by Legislative Affairs (LA) on e-trak.

Taxpayer correspondence noted as having a carbon copy (cc) sent to a congressional office will not be treated as a congressional inquiry. See IRM 13.1.8.8, Disclosure Issues.

When responding to congressional offices in writing, do not delegate signature authority below the LTA on TAS cases. See IRM 13.1.8.7, Congressional Letter Writing.

All congressional inquiries received by Business Units (BUs) in the National Office are forwarded to LA for review and control on e-trak.

Tax account related inquiries will be assigned to TAS. These cases may require assistance and cooperation from BUs on complex issues, and will be worked via the OAR process. The DL or LA office will work non-tax related inquires, depending on the issue involved.

Establish only one control on TAMIS if a congressional inquiry addresses a tax account issue as well as a non-tax account issue. TAS will attempt to resolve the taxpayer account and coordinate resolution on the non-tax account issue.

The following tables provide directions for assigning congressional inquiries, and consider the impact of section 1203 of the IRS Restructuring and Reform Act of 1998 (RRA 98).

In general, congressional cases are worked like other cases, including the general guidelines in IRM 13.1.18, Resolving TAS Cases. However, see IRM 13.1.17.4, Exceptions to TAS Case Transfers, for information about transferring congressional cases.

All congressional inquiries will be controlled on TAMIS within one workday of receipt, except for:

When an inquiry is received from a congressional office, the Congressional Screen on TAMIS must be input as well as the Taxpayer Screen, including Power of Attorney information, if applicable. Refer to TAMIS User Guide, Congressional Screen, for TAMIS input requirements.

Use the Taxpayer Screen to record the taxpayer data.

If the case is controlled on e-trak, input the e-trak control number in the e-trak Control # field (Taxpayer Screen 5) of TAMIS.

If the congressional inquiry was addressed to the BU and the BU referred the case, input "0" in the first Outreach field, and "00" in the second Outreach field to indicate the request did not come directly from the taxpayer. Input "20" in the second Outreach Field on Taxpayer Screen 1 to indicate the taxpayer’s inquiry was received in TAS from a congressional office. If a congressional inquiry was addressed to TAS or there was a request for TAS assistance, input "1" or "2" in the first Outreach field and "20" in the second Outreach field.

Use the appropriate criteria code when inputting the congressional inquiry on TAMIS. All TAS congressional inquiries should be coded 1 – 8, or if the NTA has identified the issue as a compelling public policy issue, as code 9.

Use Taxpayer Screen 5 on TAMIS in the "How Received" field to indicate how the congressional inquiry was received into TAS.

Use the congressional screen of TAMIS to input the congressional office contact information.

Check the "Disclosure Release Received" box on the congressional screen if the congressional office has appropriate disclosure authorization.

When there is an existing case (non-congressional) and a congressional inquiry is received concerning the same taxpayer with the same issue and the same TAS employee in the same office will work the case, an additional case will not be created. If more than one congressional office contacts TAS to assist a taxpayer with the same issue and the same TAS employee in the same office will work the case, do not create another case on TAMIS., In both instances, add a Congressional Record screen for each additional congressional office to the existing case.

If any of the above requirements are not met: same issue, same office, and same TAS employee assigned, an additional case should be opened in TAMIS. Code the congressional inquiry with the appropriate criteria code (1-9). On the congressional TAMIS case, input DUPTA in the N.O. Use field on the TAMIS Taxpayer Screen 5. The congressional case will be worked in the LTA office of the member of Congress’ home state. If the cases are assigned in two different offices, the two case advocates must coordinate efforts, but each office will be responsible for responding to its local congressional office staff.

The LTA is responsible for updating the Congressional Lookup Table on TAMIS. The LTA will update information when a representative or senator is no longer in office (due to death, retirement, removal from office due to election defeat or other reasons) and will provide the name and contact number of the new Congressperson. For instructions on updating the Congressional Lookup Table, see TAMIS User Guide, Congressional Lookup Table.

IRM 1.10.1.14, Format for Responses to ESCO Controlled Correspondence, and IRM 1.10.1.15, Variable Elements for ESCO Controlled Correspondence, provides instructions for preparing responses to congressional inquiries and should be used to supplement regular instructions for TAS case processing. Refer to Exhibit 13.1.8-1, Sample Congressional Letter, for an example of writing style, format, headers, and salutation to follow in written correspondence to congressional offices.

The LTA will review and sign ALL written correspondence, including interim correspondence, to congressional offices, and ensure adherence to quality attributes on tax account related congressional inquiries.

Signature authority cannot be delegated below the NTA/DEDCA/LTA or the responsible official, unless the individual has been officially designated to act on their behalf. For example, when an LTA delegates a group manager to act as the LTA, that manager may sign the written response as the acting LTA.

Do NOT include hours of availability or operation in congressional responses. Do NOT use pattern letters. On all congressional correspondence, use the approved method for incorporating your local address within the letter.

Communication that involves a specific tax case, taxpayer, or is account related can NOT be sent to a congressional office by email. This correspondence must be sent through the mail or by fax. TAS will follow existing guidance in IRM 11.3.1.17.2, Electronic Mail and Secure Messaging, which prohibits the use of email to communicate with taxpayers or their representative, including congressional offices, when the email contains Sensitive But Unclassified (SBU) information. See IRM 11.5.2, Congressional Affairs Program and IRM 11.5.2.2.6, E-Mail.

A copy of the correspondence should be sent to the taxpayer if the taxpayer has authorized direct communication.

A copy of the correspondence should be sent to the authorized representative. See IRM 13.1.23.4, Practice Before the IRS/TAS.

Attach a copy of the correspondence to the TAMIS case. See IRM 13.1.11.2.1.4, Document Attachments.

IRC 6103(c) permits disclosure of a taxpayer’s return or return information to a third party designee. See IRM 13.1.23.2, Taxpayer’s Right to Retain Representation. A taxpayer’s letter to a member of Congress will authorize disclosure to the extent it is signed, dated, and indicates the following:

An authorization to a member of Congress will be construed to include a member of the Congressperson’s staff designated in the Congressperson’s inquiry, identified in a general designation from the Congressperson, or known to be the Congressperson’s staff person for dealing with constituents’ tax inquiries. Likewise, an authorization to a staff member of the Congressperson in their capacity as staff member handling constituent inquiries includes the Congressperson as well. Should the Congressperson become incapacitated or die in office requiring a long-term actor or designee to be appointed to fill the term, authorizations can be construed to remain in effect for that Congressional office. If there is any doubt that the taxpayer would want continuing disclosures in these situations, contact the taxpayer to determine his or her wishes.

Typically, TAS should not accept congressional cases subsequent to the congressional member vacating office until a new member is elected (vacating the office also includes instances when a congressional member dies). However, if the Office of the Clerk for the United States House of Representatives or the Assistant Secretary of the Senate issues a letter stating the congressional office would continue assisting taxpayers, renames the office and officially names the Clerk or Assistant Secretary as the supervisor, TAS may continue to receive and work cases from that office. TAS must receive proper authorization from the taxpayers to disclose information to that office as outlined in IRM 13.1.8.8, Disclosure Issues and IRM 11.3.4.2.1, Inquiry Accompanied by Taxpayer Correspondence. If there is any doubt the taxpayer would want continuing disclosures in this situation, contact the taxpayer to determine their wishes.

Copies of letters addressed to someone other than the member of Congress ("cc" letters) do not authorize the IRS to disclose returns or return information to a member of Congress or staff. An exception to this rule will be made when the taxpayer includes a signed addendum requesting the assistance of the member who forwarded the correspondence to the IRS, and the letter otherwise meets the above requirements for valid disclosure authorization. Also, as in IRM 13.1.8.8 (1)(b) above, a signed, dated "cc" letter, not a photocopied signature, forwarded with the envelope showing it was addressed to the member of Congress, is sufficient.

Absent written authorization from the taxpayer, the member of Congress or his/her staff person may be provided general information and advised when IRS considers the matter resolved. However, no disclosures of the constituent’s returns or return information may be made. In that case, resolve the problem by communicating directly with the taxpayer and advise the congressional office that this was done.

Whether responding directly to the taxpayer at the request of a congressional office, or to the congressional office, check command code "CFINK" on IDRS for power of attorney or written authorization information.

TAS will work with the congressional office on congressional cases; however, in order to protect the Right to Retain Representation, the Case Advocate should let the POA or authorized third party know of the inquiry and copy them on any written response sent to the congressional office.

If the congressional office has appropriate disclosure authorization, check the "Disclosure Release Received" box on the congressional TAMIS screen. If the disclosure authorization clearly specifies that the congressional office has the authority to represent both spouses (who are clearly named in the authorization), then one authorization will suffice. If the disclosure authorization is not clear and specific about the authority to represent both spouses, then a separate disclosure authorization is needed for each spouse.

The effective period of authorization generally continues for the tax periods and issues covered by the original disclosure consent even after TAS closes the case and a subsequent inquiry requires TAS to reopen the case. The original consent is valid for the reopened case if it covers the same years and congressional office. A valid disclosure consent does not have an expiration date unless the taxpayer revokes it. Follow the procedures in IRM 13.1.16.11.1, Reopen Procedures, to reopen the case.

See IRM 1.10.1.13, Disclosure Information for all disclosure considerations for working with congressional offices.

TAS will accept electronic signatures on the Privacy Release Form (such as symbols or other data in digital form attached to an electronically transmitted document as verification of the sender’s intent to sign the document).

TAS should not leave any account information on voice messages left for congressional offices.

Follow the guidelines in IRM 13.1.21, Closing TAS Cases, to determine when to close the case. TAS will communicate with the congressional office throughout the process unless the office requests that TAS work with the taxpayer directly, or determines it no longer wishes to stay involved. The office staff will also determine if telephonic closure is acceptable. These requests from the congressional office must be documented in the TAMIS history for the case.

All tax account related congressional inquiries are subject to the same attributes as any other TAS criteria case and may be selected for quality review.

An apology must be given on TAS criteria cases, including congressional inquiries that meet the criteria. The following IRM sections address apologies:

If an apology is clearly not appropriate, address the reasons in the TAMIS history.

Close the case on TAMIS by completing all case screens, including the closing action screen and the Congressional Screen.

If you receive a congressional frivolous filer inquiry that has no tax account related issue, send the inquiry to the DL. For general information on responding to congressional inquiries, see IRM 1.10.1.14, Format for Responses to ESCO Controlled Correspondence, and IRM 1.10.1.15, Variable Elements for ESCO Controlled Correspondence.