13.1.18. Resolving TAS Cases

(1) 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.

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

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

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

(1) 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.

(2) 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.

(3) 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.

(4) There are generally three phases to resolving a TAS case:

1. Phase 1: TAS clarifies the taxpayer’s issue and what type of relief/assistance is requested or needed and makes a case acceptance determination. TAS case acceptance criteria fall into four categories to enable TAS and IRS employees to better identify the nature of the taxpayer’s problem. This approach helps ensure the appropriate relief is provided to the taxpayer at the appropriate time. While all TAS cases are considered a priority, some cases may have issues which require TAS’s immediate attention and need actions to be taken sooner than customary. TAS’s policy is Criteria 1-4 cases – those involving an economic burden to taxpayers -- will be worked sooner than other TAS cases. For details about case acceptance criteria, see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

2. Phase 2: TAS builds the case by conducting research, such as reviewing Integrated Data Retrieval System (IDRS), gathering information from taxpayers, third parties, or the IRS employee assigned to the case (if any), and reviewing procedural guidance and applicable regulations or laws. TAS then makes an Advocacy Determination on the best course of action for resolution and communicates this with the taxpayer before taking action.

3. Phase 3: TAS takes any actions necessary to provide relief/assistance and to bring the case to resolution, including educating the taxpayer/representative.

(5) 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.

(6) 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.

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

1. Disclosure Issues and Taxpayer Authentication;

2. The Relief/Documentation Determination; and

3. The OAR Expedite Determination.

(1) 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.

(2) 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.

(3) 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.

1. If TAS fails to set a FUD, TAS only has five workdays from the last action to take the next action.

2. If TAS establishes a FUD, TAS must take the follow-up action within five workdays of the established FUD.

   Exception: If the FUD is set during case intake, TAS employees must complete the action by the FUD.

3. FUDs must be documented in TAMIS on the History Screen or by updating the Case Action Screen to reflect the date established.

(4) 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.

1. TAS will remain in contact with the taxpayer or representative until the closing contact is made and will keep the case open long enough to ensure effective resolution of the case. See IRM 13.1.21, Closing TAS Cases.

2. Contacts with the taxpayer or representative must be made on or before the NCD promised.

3. If a taxpayer or representative calls the CA or manager before the established NCD, a call back must be returned generally within 24 hours or the next business day, from the time the CA or manager received the message.

   Note: If an Intake Advocate or other TAS employee takes a call and/or message on behalf of another CA, they should document the TAMIS History Screen describing how the message was relayed to the CA and the CA’s manager (i.e., email, documentation in TAMIS, etc., or both).

4. If contacts are made by correspondence, the letter must be mailed on or before the NCD for the next contact date to be considered timely. See the Note under IRM 13.1.18.8 (1), Subsequent Actions and Case Resolution, regarding interim contacts.

5. If the case is complex or if resolution of the taxpayer’s issue(s) may take several months to resolve, advise the taxpayer or representative and schedule NCDs at least every 30 calendar days. Contact dates may be more often; however, to schedule NCDs beyond 30 calendar days, you must obtain and document the taxpayer’s or representative’s verbal consent. Document the extended NCD agreement, along with the basis for extending the NCD beyond the normal 30-day timeframe, in the TAMIS history. If the taxpayer or representative specifically requests “no contact” until the issue is resolved, document the TAMIS history with the no contact request.

6. As stated above, TAS will generally set a NCD and FUD after every contact whether verbal or written and if TAS fails to establish a NCD; TAS must contact the taxpayer, either verbally or in writing, within five workdays of the last contact and establish a new NCD. See the following for Exceptions to this guidance:

   Exception: A quick closure case will not require a NCD if the issue is completely resolved by the Intake Advocate while on the phone with the taxpayer. See IRM 13.1.16.15.2.1, Quick Closure Cases Worked by Intake Advocates.

   Exception: When a second request letter has been issued, a NCD is not necessary because the date given for the taxpayer to respond is considered both a follow-up date and a closing date if the taxpayer does not respond. Another attempt to contact the taxpayer will not be made.

(5) 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.

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

1. Use the Estimated Completion Date (ECD) Tool, to determine the estimated completion time frame and convert the time frame given to the taxpayer to a date for Initial Action Screen input.

2. If the ECD is revised, provide the revised ECD to the taxpayer. Otherwise, provide the new ECD during the next contact and document TAMIS. Case Advocate Letter 2903L, Interim Letter - TP, Progress, may be used to provide this information. Provide a revised ECD during the next contact if the ECD expires after leaving a NCD.

(1) 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.

(2) 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.

(3) 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.

1. Administrative errors arise when, by mistake or accident, criteria codes are incorrectly selected or input on TAMIS.

   Example: Based on the TAMIS history, the taxpayer will suffer a long-term adverse impact if action is not taken and should have been coded as “4.” Due to a typing error, the case was accidentally entered on TAMIS with Criteria Code “3.”

2. Factual errors occur when the facts presented by the taxpayer are incorrect. These facts, as presented, justify the selection of one criteria code upon case intake, when in fact another code applies to the taxpayer’s situation.

   Example: A taxpayer in California calls TAS concerning an IRS wage levy and claims the levy will prevent the taxpayer from being able to buy groceries for the family if not released. The taxpayer confirms an outstanding tax liability from the 2020 Federal income tax return, but an amended 2020 return filed six months ago will result in a zero balance, although they have not been contacted by the IRS about the correction. The case is accepted into TAS as a criteria 1 case. TAS researches the account and determines no levy has been issued but the taxpayer has received a notice of intent to levy. The account is still in notice status so the TAS employee inputs a STAUP to delay further collection activity. The facts presented by the taxpayer were incorrect; the taxpayer is not facing economic harm from IRS actions. The TAS employee changes the criteria code to 5 because the taxpayer experienced a delay of more than 30 days in resolving the tax issue.

3. A factual error does NOT exist when more than one criteria code applies to a case, and the code picked on the case is not the one offering the most benefit or is of most concern to the taxpayer. If the code chosen is also correct, no factual error was made and the criteria code on the case should not be changed.

(4) 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.

1. Research IDRS to determine the status of the issue and if there are any controls by an Operating Division (OD) or Functional Unit. IDRS research includes reviewing for freeze codes, account status, and any potential statute issues.

   Example: A taxpayer contacts TAS claiming they submitted documentation Exam requested. TAS researches IDRS and determines the EITC audit has been closed. Based on the research TAS changes the PCIC from 630-Open EITC Audit to 639-EITC Reconsideration.

2. Depending on the issue, research most common IRS databases used for TAS case resolution, such as the Account Management System (AMS), Remittance Transaction Research (RTR) system, ITIN Real-Time System (RTS), Integrated Collection System (ICS), Correspondence Imaging Inventory (CII), Correspondence Examination Automation Support (CEAS), and Treasury Check Information System (TCIS). This list is not all inclusive. Visit Advocacy Tools for a list of programs/applications available to TAS employees for completing research.

(5) 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.

1. When establishing a control base on IDRS (accessing IAT Act On Tool is recommended), input the following elements:

• C#: Auto populated;

• STATUS: Code “A”-Assigned- Actively being worked or “B”-Background-Non-workable case being monitored, depending on the case type and published guidance (IRS BOD/Function employees may require TAS controls be placed in “B” status to enable them to input account transactions).

• ACT-DT:  Auto populated;

• ACTION-EMP: IDRS number;

• ACTIVITY: TAMIS Case File Number (i.e., CFXXXXXXX);

• RCVD-DT: Date Assistance Request Received in TAS (DART); and

• Category: “ATAO”.

(6) 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.

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

1. TAS employees will input each third party listed on the Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with whom they are actively working on the TAS case, in the Contact Section of the POA Screen. The Contact Section should be updated when changes are made to the POA. If there are multiple names on the Form 2848, or Form 8821, notate in the TAMIS History which individual is the appropriate contact for the issue TAS is working and indicate multiple names exist on IDRS Command Code (CC) CFINK.

2. If another authorized individual from the firm steps in to assist with the case, additional POA screens can be completed then, after TAS receives a valid Form 2848, or Form 8821, identifying the individual(s). Follow local procedures when forwarding any POA forms not listed on IDRS.

3. Document the date the Form 2848 or Form 8821 was sent to the CAF unit in the “Date Form 2848/8821 sent to CAF” field on the TAMIS POA Screen.

4. If the taxpayer does not want the POA involved, revokes the POA’s authorization, or the representative withdraws their authorization, document the TAMIS history. See IRM 13.1.23.8, Direct Taxpayer Contact When Valid POA on File, IRM 13.1.23.10, Terminating Third Party Authorizations, and IRM 21.3.7.10, Deletions, Revocations and Withdrawals, for the procedures on revoking or withdrawing an authorization. Do not remove the representative’s record from the TAMIS POA Screen. Update the POA Screen to indicate the representative is no longer active.

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

1. Prior to requesting an original return from the Files Function, first use the data available on AMS, EUP, and IDRS (RTVUE, BRTVU, RTFTP, IMFOLR, BMFOLR, TRDBV, and MEF, etc.) as a substitute for requesting the original return. If this does not provide the needed information, you may request any necessary taxpayer administrative files or returns using CC ESTABDV. Print or cut and paste the “Request Complete” Screen from IDRS and include it in your case file or TAMIS history and set a FUD to track the status of the requested DLN.

   Note: If this is a re-open case, check the paper case file for a copy of the return.

2. Do not fax Form 2275, Records Request, Charge and Recharge, to the Files Function as your initial action. Every campus has a Files Coordination point to service TAS cases. TAS cases are considered priority and Files employees make every effort to secure the requested return expeditiously. Check the CRRG, Campus Requirement and Routing Guide, for the procedures, contact information, follow-up information, and time frames for each campus.

(9) 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.

(10) 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.

(11) 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.

1. When entries on the Initial Actions Screen are saved, TAMIS systemically generates a new TAMIS History Screen. This generated History Screen records the Initial Actions Screen was completed (or updated) and the date the Initial Actions Screen activity was saved. This generated History Screen may be updated within the same business day (until midnight, Eastern Time).

2. The Initial Actions Screen does not capture everything which might occur during the initial contact. TAS employees will use the TAMIS History Screen to document information not captured on the Initial Actions Screen.

3. TAS can use either the generated TAMIS History Screen or create a new TAMIS History Screen to document any items and issues not included in the Initial Actions Screen. These items and issues include, but are not limited to:

• Disclosure verification (e.g., when additional taxpayer verification is needed due to multiple parties or multiple TAS employee contacts;

• Clarification of the taxpayer’s issue(s) and the relief requested/resolution needed;

• Modifications to Action Plans;

• Receiving authorization for third party contacts; and

• Documents requested from or by the taxpayer. Document in TAMIS all the information requested from the taxpayer, the due date provided to the taxpayer for the information, and other information discussed, relevant to the case.

  Example: TAS inputs a change of address on IDRS to update the address of record as requested by the taxpayer during the initial contact. Because the Initial Actions Screen does not capture the change of address made to IDRS and to TAMIS, document this action on the TAMIS History Screen.

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) 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.

(6) 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.

(7) 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.

(8) 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.

(9) 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. 

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

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

(12) 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.

(13) 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.

(14) 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.

(15) 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.

(16) Provide the taxpayer with a NCD and notate on TAMIS.

(17) 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.

(18) Provide the taxpayer with an ECD and notate on TAMIS.

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

(20) 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.

1. The rights are:
   • The Right to Be Informed.
   • The Right to Quality Service.
   • The Right to Pay No More than the Correct Amount of Tax.
   • The Right to Challenge the IRS’s Position and Be Heard.
   • The Right to Appeal an IRS Decision in an Independent Forum.
   • The Right to Finality.
   • The Right to Privacy.
   • The Right to Confidentiality.
   • The Right to Retain Representation.
   • The Right to a Fair and Just Tax System.

2. Taxpayers have always had these Rights but often were not aware of them. These Rights are now part of Pub 1, Your Rights as a Taxpayer, and are codified in IRC 7803(a)(3).

3. During communications with taxpayers and representatives, TAS employees will verify the taxpayer/representative is aware of and understands TBOR and will also discuss any applicable rights (unique to the taxpayer’s case) based upon information available at the time. TAS employees may use the TAS Taxpayer Bill of Rights website to assist with these discussions and will document the discussion and the taxpayer’s/representative’s understanding of TBOR in TAMIS. Document the specific right(s) discussed regarding the taxpayer’s issue(s).

Exception: If the history reflects a prior employee (for example, an Intake Advocate or previously assigned CA) addressed TBOR with the taxpayer/representative on the original issue(s), the newly assigned employee does not have to duplicate the efforts.

4. When sending written communications, in addition to highlighting specific rights (when applicable), TAS employees may include Pub 1 as an attachment to ensure the taxpayer is aware of and understands TBOR.

(1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) 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.

(6) 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.

(7) 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.

(8) 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.

(1) 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.

(2) 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.

(3) 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).

(4) 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.

(5) 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.

(6) 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.

(7) 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:

1. The planned actions;

2. The performance and the outcomes of those planned actions; and

3. The planned actions which must still be completed to resolve the taxpayer’s issue(s).

(8) 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.

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

13.1.18.8.4 (08-25-2021)

TAS IDRS Marker Considerations

(1) Taxpayers with open TAS cases, both primary and secondary, are protected from IRS assignment to a Private Debt Collection (PDC) agency by a TAS IDRS marker, TC 971 AC 517. For taxpayers with multiple modules controlled by TAS, the TAS IDRS marker must be on at least one balance due module.

(2) If the TC 971 AC 517 with “TAS CASE OPEN” in the MISC field does not appear within 21 days of the TAS Received Date, input the missing indicator(s) on IDRS.

Caution: Only input the missing indicator on modules listed on TAMIS Taxpayer Screen 5. Otherwise, TAS’s batch process will not reverse the indicator when TAS closes its case.

(3) To help us improve this process, report the case number of all cases where the indicator failed to appear on IDRS to the *TAS TAG Policy and Guidance mailbox.

(1) 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.

(2) 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).

(3) 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:

1. Work with TAG to determine the population of open TAS cases involving the issue or situation and to which TAS offices the cases are assigned.

2. Consider whether bulk receipt procedures should be applied to these cases. See IRM 13.1.16.15.3, Bulk Receipts.

3. Communicate this decision to pause advocacy actions and provide temporary guidance regarding what actions to pause to all Areas and local offices with open cases involving the issue or situation.

4. Provide the time frames for the pause to all Area and local offices with open cases.

5. Create a literal and direct employees to add the literal to the TAMIS history of each case involved. This literal will assist in future reporting or identification of related cases.

6. Communicate with the respective Area and Local offices when advocacy activities will resume.

(4) 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.

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

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