13.1.8. Congressional Affairs Program

(1) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into ten fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights. Under these rights is the taxpayer’s right to retain representation, including representation from a congressional office.

(2) Taxpayers turn to congressional offices for assistance in resolving their tax issues with the IRS; in turn, congressional offices turn to TAS to help their taxpayer constituents.

(3) TAS plays a key role in the Congressional Affairs Program (CAP). TAS employees work closely with congressional offices to resolve tax issues and advocate for their taxpayer constituents.

(4) The assistance TAS provides in helping congressional offices with their constituents’ tax issues is a vital component of the advocacy work TAS performs. At times, the volume of congressional cases has surged to comprise approximately 25 percent of TAS cases.

(5) In general, TAS works congressional cases similar to the way it works non-congressional cases. However, to advocate effectively for the taxpayers and to assist the congressional offices in meeting the needs of their constituents, TAS employees must be aware of the guidance provided within this IRM and how certain aspects of congressional case work differ from non-congressional case work. Those aspects will be provided in this IRM. While working all cases, TAS employees, must convey professionalism and compassion.

(1) Pursuant to IRC 7803(c)(2)(A)(i), the Office of the Taxpayer Advocate (known as TAS) is directed to assist taxpayers in resolving problems with the Internal Revenue Service (IRS).

(2) IRC 7803(a)(3) directs the Commissioner of the Internal Revenue to ensure that employees of the IRS are familiar with and act in accord with taxpayer rights. The ten enumerated rights of the TBOR include the Right to Retain Representation.

(3) IRC 6103 permits the disclosure of return and return information to third parties in the listed circumstances, including if proper authorization is obtained from the taxpayer.

(4) The Treasury Regulations found in 26 CFR 301.6103(c)-1 allow the use of non-written consents for disclosure of taxpayer information to third parties if the circumstances described in the regulations are met.

(5) IRM 11.3.4.2, Disclosure to Members of Congress, provides the guidance on disclosure of taxpayer information to members of Congress.

(1) TAS employees must respect, support, and vigorously protect taxpayers’ fundamental right to retain representation.

(2) TAS employees are responsible for communicating with congressional offices in a prompt, courteous, understandable, timely, and professional manner.

(3) Written correspondence to congressional offices should be professional and adhere to the rules of grammar, spelling, and punctuation that are found in TAS Writing and Style Guide.

(4) TAS managers are responsible for ensuring TAS employees within their purview are following the procedures contained in this IRM.

(1) Reports to monitor the quality of TAS cases including the proper handling of congressional inquiries are derived from the Taxpayer Advocate Management Information System (TAMIS) and the TAS Quality Review Program (QRP).

• The QRP generates monthly, quarterly, and fiscal year cumulative reports as well as specific queries for data analysis.

(1) Exhibit 13.1.8-2 contains a list of terms used throughout this IRM.

(1) This is a list of relevant IRMs and other resources TAS employees will use in conjunction with this IRM:

• IRM 1.4.13.8.3 , Outreach

• IRM 1.10.1.13, Disclosure Information

• IRM 1.10.1.14, Format for Responses to ESCO Controlled Correspondence

• IRM 1.10.1.15, Variable Elements for ESCO Controlled Correspondence

• IRM 11.3.4.2, Disclosure to Members of Congress

• IRM 13.1.5.6, Communicating Confidentiality Rules to Taxpayers and Taxpayers’ Representatives

• IRM 13.1.6, Casework Communications

• IRM 13.1.10, Special Processes

• IRM 13.1.16.8.7, Congressional Office Contacts

• IRM 13.1.17.4, Exceptions to TAS Case Transfers

• IRM 13.1.18, Resolving TAS Cases

• IRM 13.1.21, Closing TAS Cases

• IRM 13.1.23.2, Taxpayer’s Right to Retain Representation

• IRM 13.6.1.11.2.3.1, Local Congressional Office Visit Requirements

• IRM 13.6.1.11.2.3, Congressional Outreach

• TAS Focus Guide - Program Letters

• TAS Outreach Hub

• Advocate Toolkit Congressional Outreach

(1) The majority of congressional cases received by TAS offices will be sent directly by the congressional office to the TAS office aligned with their district office. Following is the procedure that should be used upon receipt of an inquiry from a congressional office:

1. Date stamp the request if written or faxed. If the request is received via fax and the received date is shown, there is no need to separately date stamp the request.

2. If the tax account related congressional inquiry received by TAS meets TAS criteria, the case will be added to TAMIS within one workday of receipt, if possible, or as soon thereafter as possible. If an inquiry does not qualify under acceptance criteria 1 through 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 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.

   Exception: General telephone inquiries from a congressional office that can be answered while on the phone do not require that a case be created in TAMIS but do require the creation of a Contact Record in TAMIS.

3. Each congressional inquiry and subsequent inquiries will be controlled on TAMIS. If more than one congressional office contacts TAS to assist the same taxpayerwith the same issue, do not create another case. Instead, add a new Congressional Record screen to the existing case and include the additional congressional office’s information; thus, when TAS is contacted by multiple congressional offices for the same taxpayer account and issue, there will be only one TAMIS case. Refer to TAMIS User Guide, Congressional Screen.

(2) If a referral is received elsewhere in TAS (for example, in an office not associated with the congressional office), the office that received the referral should research e-Trak, TAMIS, and IDRS to identify the issues involved and the appropriate office to assign the inquiry. New congressional inquiries not associated with an existing case, that raise a new tax account issue, should be assigned to the LTA office aligned with the congressional district that initiated the inquiry. See the LTA office/congressional district alignment list on the Congressional page. See Congressional District Alignment and District Liaison Information. If, under unusual circumstances, a transfer is necessary, fax the documents to the assigned office or express mail them if they require the taxpayer’s original signature(s).

(3) Forward non-tax related inquiries to the DL, who will decide whether to work the case or forward it to LA for assignment. LA assigns these inquiries in e-Trak to the appropriate Business Unit (BU) to prepare a response. The BU works all cases assigned by LA.

(4) For congressional inquiries received by Legislative Affairs and then referred to the local TAS office:

1. Input the case on TAMIS (if not already on TAMIS) and add the e-Trak number to TAMIS Taxpayer Screen 5

2. Annotate the TAMIS case file number in the "Other ID NO:" section of the e-Trak ticket. If a prior TAMIS/e-Trak case exists, annotate this information in the HISTORY/COMMENTS section of the e-Trak control ticket. Include the TAMIS case file number, name and telephone number of the case advocate assigned to the case.

3. The receiving office should contact the congressional office and advise the staff of the assignment of the inquiry to the TAS office. The requirement to notify the congressional office of assignment cannot be neglected. Follow time frames established in IRM 13.1.18.6, Initial Contact Completed by Case Advocates.

4. If an e-Trak congressional assignment is sent to an office in error, the office should immediately (within one workday) transfer the case to the correct office with a detailed explanation of why the case was transferred. Before transferring, be sure the time frame for congressional acknowledgment has not passed. If the case is not transferred within one workday, then the office is responsible for making the congressional acknowledgment before transferring the case.

5. Take appropriate actions to resolve the case and timely document e-Trak and TAMIS. Extension requests must be input to e-trak and TAMIS with a detailed explanation of the reasons for an extension. These requests should be input prior to the actual due date of the action. National Office approval is not required unless specifically requested.

6. The Executive Secretariat Correspondence Office (ESCO) must review all written responses to an e-trak controlled congressional case before they are issued. Email the incoming letter and the draft response letter to ESCO at *Executive Secretariat E-Review for review. Include the e-Trak control number in email. Once you receive the reviewed letter back from ESCO, make the appropriate corrections to the letter, secure the proper signature, and send the letter to the congressional office.

7. These cases can be closed via telephone contact or by a closing letter. If the case is closed via a telephone contact, document the conversation on TAMIS and e-Trak. Include the date of the call and the person with whom you spoke in the congressional office. If the case is closed via letter (which has gone through the e-trak review and approval process), scan the final closing letter signed by the LTA into e-Trak. Close the e-Trak control and close the case on TAMIS. Update histories on both e-Trak and TAMIS.

(5) For inquiries received from congressional offices that involve issues under litigation, follow the guidance found in IRM 13.1.10, Special Processes. If guidance is needed, the LTA should contact the Division Counsel/Associate Chief Counsel National Taxpayer Advocate Program. IRM 13.1.10.2, Obtaining Legal Advice from Chief Counsel.

(6) For inquiries involving frivolous filing positions that have no tax account related issue, send the inquiry to the DL. For more information on frivolous filers, see IRM 13.1.16.13, Contacts Not Meeting TAS Criteria (Frivolous Arguments).

(1) Substantive information about the case must be provided to the congressional office at the established contact dates. For example, a case advocate should not simply provide a statement, either orally or in writing, that “the case is being worked on” but should instead explain the status of the case and include requests for any necessary supporting documents or other pertinent information.

(2) In general, TAS should communicate with the congressional office on these cases, because the taxpayer has sought the assistance of the congressional office. However, some congressional offices may have specifically informed the LTA that they have no objections to TAS directly communicating with the taxpayer, while other offices may want to be informed each time a taxpayer is seeking information directly from TAS. TAS should work with the congressional office and tailor their approach to the needs of the congressional office. Even when the congressional office gives the case advocate permission to respond directly to the taxpayer, the case actions should begin and end with contact to the congressional office; blanket statements/agreements received from a congressional office to contact and respond to taxpayers directly are not an alternative to contacting the congressional office.

(3) Use of new methods of communication with congressional offices is encouraged. These tools, including Document Upload Tool and email communications, are intended to facilitate the resolution of the case and make communication between congressional offices and TAS offices easier. Case advocates should respect the method of communication desired by the congressional office, including the use of these new tools, when communicating with the congressional office. See Interim Guidance on Digital Signatures and External Email found in Digital Signatures and External Email and Document Upload Tool for Submissions from External Sources.

(1) All congressional inquiries will be input to TAMIS within one workday of receipt, except:

1. Inquiries (other than written) that can be answered immediately during the call. For these inquiries, employees will create a Contact Record rather than a case in TAMIS.

2. Inquiries received on non-case-related inquiries will be worked by the DL or LA. These cases should not be controlled on TAMIS by the receiving office but instead faxed to the DL. The DL will communicate with LA regarding the inquiry. If LA assigns the case to TAS as the BU, then follow procedures in IRM 13.1.8.4, Working Congressional Cases.

(2) 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.

(3) Use the Taxpayer Screen to record the taxpayer data.

(4) 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.

(5) If the congressional inquiry was addressed to another 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.

(6) 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.

(7) Use the appropriate criteria code when inputting the congressional inquiry on TAMIS. All TAS congressional inquiries should be coded 1 through 8, or if the NTA has identified the issue as a compelling public policy issue, as code 9. See Interim Guidance on Accepting Cases Under Criteria 9, Public Policy and IRM 13.1.7.3, TAS Case Criteria.

(8) Use the How Received on TAMIS Taxpayer Screen 5 to indicate how the congressional inquiry was received into TAS.

1. Use an "X" to identify a congressional inquiry addressed or sent to operations/functions/units other than TAS.

2. Use a "Y" to identify a congressional inquiry addressed or sent directly to TAS

(9) Use the Congressional Screen of TAMIS to input the congressional office contact information.

(10) Check the "Disclosure Release Received" box on the Congressional Screen if the congressional office has appropriate disclosure authorization.

(11) 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.

(12) 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 through 9). If an inquiry does not qualify under acceptance criteria 1 through 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 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. 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.

(13) 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.