13.1.12. Internal Technical Advisor Program

(1) Pursuant to IRC 7803(c), the Office of the Taxpayer Advocate (known as the Taxpayer Advocate Service (TAS)) shall assist taxpayers to resolve problems with the IRS.

(1) TAS employees working cases are responsible for understanding the roles and responsibilities of ITAP, TAs and managers of TAs, as well as when to contact a TA.

(2) Guidance on the roles and responsibilities of ITAP is contained in this IRM.

(1) TAS uses Business Objects Enterprise (BOE) to generate reports to monitor office inventory levels and case referrals.

(1) See Exhibit 13.1.12-2 for a list of terms and their definitions used throughout this IRM.

(1) See Exhibit 13.1.12-3 for a list of acronyms and their definitions used throughout this IRM.

(1) This is a list of relevant IRMs TAs will use when working referrals:

• IRM 13.1.9.2, Introduction Senate Finance Committee (SFC) Case Procedures

• IRM 13.1.9.4, National Taxpayer Advocate (NTA) Cases

• IRM 13.1.9.5, Small Business Regulatory Enforcement Fairness Act (SBREFA)

• IRM 13.1.10.2, Obtaining Legal Advice from Chief Counsel

• IRM 13.1.16.4.1, Disclosure

• IRM 13.1.20, TAS Taxpayer Assistance Order (TAO) Process

• IRM 13.2.2, Systemic Advocacy Management System (SAMS) Administration

(1) TAs are responsible for resolving the most technically complex or sensitive issues using effective research, communication, coordination, and negotiating skills.

(2) They are responsible for consulting, training, resolving case referrals and communicating with employees and stakeholders.

(3) They participate as consultants, including:

1. Providing expert technical and procedural advice on Internal Revenue Service (IRS) processing, procedural, examination, and collection issues.

2. Acting as consultants to TAS employees on technical issues.

3. Communicating professionally, both orally and in writing.

4. Providing technical backup for congressional and practitioner meetings.

5. Negotiating with Business Operating Divisions (BOD) to reach agreements on behalf of taxpayers.

6. Serving as a member of a task force, when requested, to provide advice on tax law and processes, including systemic advocacy issue teams.

7. Providing technical expertise for the Annual Report to Congress (ARC) teams.

8. Reviewing special cases, e.g., Senate Finance Committee (SFC), see IRM 13.1.9.2, Introduction (SFC) Case Procedures; for cases regarding the Small Business Regulatory Enforcement Fairness Act (SBREFA), see IRM 13.1.9.5, Small Business Regulatory Enforcement Fairness Act (SBREFA), and for NTA cases from Headquarters (NTA-HQ), see IRM 13.1.9.4National Taxpayer Advocate (NTA)-HQ Cases.

9. Conducting Internal Management Document (IMD) reviews.

10. Assisting with review and development of the Case Advocacy Technical Library (CATL), formerly known as Technical Advisor Training Initiatives (TATI), Case Assistance by Issue Code (CABIC) updates, and other appropriate technical guidance.

11. Providing research and case building for Taxpayer Assistance Orders (TAOs) including guidance, technical language and review of Form 9102, Taxpayer Advocate Service (TAS) Taxpayer Assistance Order, prior to sending to the functions when requested by a Local Taxpayer Advocate (LTA).

12. Considering all alternative options when providing assistance to promote advocacy and provide the best possible resolutions for the taxpayer.

(4) Their tasks under training may include:

1. Instructing TAS personnel at Continuing Professional Education (CPE) symposiums and seminars.

2. Educating TAS personnel on technical, procedural, and processing issues.

3. Educating TAS personnel on effective use of TAs.

4. Making presentations at functional CPEs.

5. Developing and delivering technical training materials based on complex issues that the CAs and TAs encounter in their workload.

6. Assisting in the development and delivery of meaningful training courses in conjunction with the TAS Employee Support and Development (ESD) organization.

7. Attending functional CPEs.

8. Making presentations for community and professional groups.

(5) Communication includes the following:

1. Keeping current with the changes in IRS processes and procedures, the Internal Revenue Code (IRC), Treasury Regulations, Internal Revenue Manual (IRM), new legislation, court decisions and tax publications.

2. Keeping lines of communication open by networking with IRS employees in BODs including the Independent Office of Appeals (Appeals) and Office of Chief Counsel (Counsel).

3. Consulting with other TAs, as needed, to resolve complex tax law issues. Consultations can be by telephone, Skype, or any other suitable method.

4. Acting as a key element in bridging any communication gaps on technical, procedural, and processing issues.

5. Acting as a resource for Advocacy Community Networks. TAs may be called upon to answer technical or procedural questions, review and comment on proposed IRM changes, and assist Advocacy Community Networks as a resource to Advocacy Community Network issues.

6. Writing memos and communicating with Counsel, when Counsel's opinion is needed.

7. Communicating with the CA by telephone is the preferred method for discussions on case referrals.

8. Keeping their managers informed about their involvement with case processing, their inventory, TAOs recommended, developed or assisted with, and special projects.

9. Documenting on TAMIS all research and actions performed on a case, citing references, tax law and explaining basis for decisions. Include advocacy options, next steps, Systemic Advocacy Management System (SAMS) suggestions input, and recommended TAOs.

10. Identifying systemic issues and completing the necessary input to SAMS and SharePoint.

(1) TAs may be contacted for a variety of reasons, such as:

1. Technical advice, procedural, or processing guidance on complex or sensitive cases beyond a CAs expertise.

2. Technical, procedural and processing advice, guidance, information or assistance needed by TAS employees, including Deputy Executive Directors of Case Advocacy, LTAs, managers, analysts and Headquarters (HQ) personnel.

3. Assistance on a special case that needs an independent, technical or procedural review.

   Example: May include SFC, SBREFA, Counsel opinions, TAO guidance, and NTA-HQ cases.

4. Assistance on alternative options to promote advocacy and provide the best possible resolutions for the taxpayer.

5. Management determines that it is in the best interest of the taxpayer to have the TA involved.

(1) The TA may be requested to participate on conference calls with the CAs and the taxpayer or Congressional office when explanations require a high degree of technical, procedural, or processing expertise. The CA is responsible for documenting disclosure verification (DV) in TAMIS. In rare instances when the CA is not on the call the TA must document Disclosure Verification (DV) in TAMIS when speaking to the taxpayer. See IRM 13.1.16.4.1(3), Disclosure.

(2) A team of TAs may be assembled to resolve a case, depending on the issues involved. The CA will be a virtual member of that team.

(3) TA Team Managers will handle any disagreements regarding the referral of cases with the CA's LTA. Additionally, if disagreements occur between the LTA and TA about the technical guidance provided and recommended case actions, the issue will be elevated appropriately through management channels.

(4) Any assistance needed from the BODs should normally be initiated by the CA, but can be initiated by the TA and followed up with issuance of an OAR by the CA or a TAO by the LTA.

(5) The TA will document the TAMIS history screen with tax law or procedural references and any advice given to the CA.

(6) In some cases, it may be necessary for the TA to refer the case to a TA in a different organizational code. In that case, the TA must document the TAMIS history as to why the case should be referred elsewhere and identify the new organizational code. The TA should advise their manager and have the referral transferred internally via TAMIS to the other ITAP organization.

(1) TAs will:

1. Update TAMIS with actions taken on the case.

2. Analyze and research using IRS systems (e.g. IDRS, ICS, AMS, CEAS, etc.) IRMs, IRC, Document 6209, and other research available including Bloomberg Tax, internet or intranet.

3. Set up conferences with the taxpayer, BOD personnel, NTA attorney-advisors, Counsel, including Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program (NTA Counsel)), Appeals, or the original CA, as necessary. The assigned CA or their designee (LTA, LCA or Analyst) should attend these conference calls.

4. Negotiate for taxpayers with BOD personnel. If agreement cannot be reached, discuss with the manager or LTA whether the issuance of a TAO is appropriate. See IRM 13.1.20, TAS Taxpayer Assistance Order (TAO) Process. Use the “ITTAO” acronym in TAMIS to document TAO recommendations.

5. Negotiate with the LTA, IRS personnel, and others, if applicable to expedite resolution.

6. Consider all alternative options when providing assistance to promote advocacy and provide the best possible resolutions for the taxpayer.

(2) When working a referral, a TA may discover that legal advice is necessary. All requests for Counsel assistance prepared by a TA must be routed through the TA's manager, and when appropriate, through the EDSA or the EDCA.

1. The field offices of the Division Counsel Small Business/Self Employed (SB/SE) will generally provide legal advice required in connection with a specific taxpayer's case. The link to SB/SE Counsel Contacts can be found on the NTA Counsel website. Note, however, that SB/SE should not provide legal advice for the issues listed in IRM 13.1.2.3.7 , that are under the exclusive jurisdiction of NTA Counsel. See also IRM 13.1.10.2, Obtaining Legal Advice from Chief Counsel.

2. The field offices of General Legal Services (GLS) will provide advice on issues involving ethics, personnel, labor, and procurement. The field offices of Criminal Tax (CT) Counsel will provide advice on criminal tax matters. The lists of GLS and CT contacts can be found on the NTA Counsel website.

3. Legal advice needed in connection with a systemic issue being worked by the Office of Systemic Advocacy would generally be provided by NTA Counsel.

(3) TAs should document their referral responses in the TAMIS case history to enhance communication between ITAP and the CA. The following format is recommended to be used by the TA when documenting the TAMIS case history. Only applicable items should be documented.

1. Technical Advisor Introduction: including name and phone number.

2. Restate the Issue: document discussion with CAs to ensure that the issues reconcile with the understanding of the CA.

3. Recommendations/Action/Guidance: clearly state your recommendations and suggested actions. Present accurate and understandable guidance. Be concise, but not so concise that important information is omitted. Give your recommendation to the CA on what steps are needed next. If the CA needs to secure a particular document such as a subordination request - provide them with the documentation/form number, title of the form, where it needs to be sent, etc. Do you need copies of something? If so, tell them what they need to get and why.

4. Alternative Recommendations: if there are alternative recommendations, provide them. There will be occasions when the taxpayer may come to TAS for one type of relief for which they do not qualify, but we should let them know what other options are available. Include an empathy statement when there is increased burden on the taxpayers.

5. Taxpayer Bill of Rights (TBOR): analyze the case for any TBOR related issues. If a TBOR issue is identified, clearly document what the CA should cite and how to advocate for the taxpayer’s rights. List the appropriate TBOR(s).

   Example: “This case represents an opportunity for the CA to ensure the following IRS obligation(s) and the taxpayer’s fundamental right is protected in the following area(s):
   
   • You have the right to (list appropriate TBOR)
   • You have the right to (list appropriate TBOR)
   • You have the right to (list appropriate TBOR)
   

   
   

   Note: Additional information is available at Taxpayer Bill of Rights at https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/.

6. Facts/Documents Review: clearly state what facts and documents you have relied on to clarify issue(s) that you are researching . If documents have been secured from CA, list document and cite/comment on relevance. (All supporting documentation does not have to be included in TAMIS history. It can be indicated in history that the TA is “sending Rev. Proc. ## to CA via fax, mail or email on MM/DD/YYYY (date)”.

7. Research: part of ITAP’s responsibility is to educate the CA. ITAP does this by letting them know where we found the information and by explaining the findings. Provide the relevant citations to the CA based upon the facts and circumstances. Following are some examples: (each bullet would not be applicable in every situation):
   • ICS history dated MM/DD/YYYY indicated the business is defunct and the Revenue Officer assigned: “(name of RO): is in the process of doing
   • ALS info, provide information found, date, serial number, etc.
   • IRM X.XX.X was reviewed and it discussed the pre-seizure considerations. In reference to this case it applies as follows.
   • Provide IRM, IRC, regulations, and cite the text that applies to the situations.
   • If you quote an IRS functional memo, give the date of the memo, title and the author in your TAMIS history.

8. Follow-up Date: include a follow-up date to provide an answer to the CA. Remember that if you give a specific deadline you must contact the CA on that date. Never leave the CA wondering what your next plan of action is. If there are ongoing follow-up actions and follow-up dates, the TAMIS history should be documented to reflect this.

(1) The TAs will close a referral by:

1. Summarizing advice to the CA in the TAMIS history.

2. Attempting a closing discussion contact with the CA before returning the referral.

3. Preparing a draft response for signature, if necessary.

4. Closing the referral by selecting the Return Referral button on the Referral screen in TAMIS.

5. Notifying the CA that the referral is closed.