13.1.16. Receipt and Intake of TAS Cases

(1) Purpose: This IRM section describes case receipt and intake procedures for handling all potential TAS cases.

(2) Audience: These procedures apply to all TAS employees performing case intake.

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

(4) Program Owner: The EDCA-ITS who reports to the DNTA.

(1) The primary mission of TAS’s Intake Strategy is to assist taxpayers who cannot otherwise resolve their issues with the IRS. Under the TAS Intake Strategy, all TAS employees performing intake duties will conduct in-depth interviews with taxpayers to determine the correct disposition of their issue(s). The intake role is very important as it serves as the first contact for most taxpayers coming to TAS for assistance. During the Intake Process, TAS employees:

1. Assist the taxpayer with self-help options;

2. Take actions within their delegated authority to resolve the issue up front. See IRM 13.1.16.3, Intake Advocate Delegated Authority;

3. Create cases after validating the taxpayer meets TAS criteria;

4. Conduct initial contact when speaking directly with the taxpayer or representative (see IRM 13.1.16.7, Initial Contact During the Intake Process); or

5. Refer the taxpayer to the appropriate OD/Function for assistance.

(2) Many taxpayers experiencing or about to experience a hardship seek TAS assistance to obtain relief. During the initial communication (verbal or written), TAS must notify the taxpayer of TAS’s independence within the IRS. See IRM 13.1.2.4.2, Inform Taxpayer of TAS’s Independence;

(3) TAS identifies criteria that qualify taxpayers for TAS assistance. TAS Case Criteria should not be viewed as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

(4) TAS must expeditiously respond to taxpayers’ inquiries by ensuring TAS cases are promptly assigned to a TAS employee for resolution.

(5) These inquiries require immediate input to TAMIS.

(1) Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions, allows Intake Advocates to complete certain account actions to facilitate expeditious resolution of specific issues for TAS cases. Intake Advocates do not have the authority to take account actions for taxpayers that do not meet TAS case acceptance criteria. See IRM 1.2.2.13.2.1, Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Function.

(2) All TAS employees need to remember the underlying principles regarding authorities delegated to TAS, see IRM 13.1.4.2.2, Delegated Authorities:

1. The delegated authorities should not conflict with TAS’s role as an advocate for the taxpayer;

2. TAS’s authorities should be routine and non-substantive;

3. TAS’s authorities should not create situations where TAS and the IRS are concurrently working the same case and disagree about the proper resolution of the case; and

4. TAS has no authority to take an action or make a determination that the taxpayer may later appeal.

(3) Intake Advocates will take one of the following actions when working on account issues where they have the delegated authority to take the action for the taxpayer:

1. Action 1 - Does Not Require Monitoring. Intake Advocate conducts an in-depth interview, takes the action, creates the case on Taxpayer Advocate Management Information System (TAMIS) via AMS, and performs the TAMIS case closing actions.

2. Action 2 - Requires Monitoring. Intake Advocate conducts an in-depth interview, takes the action, creates the case on TAMIS via AMS, and transfers the case to the LIA, LCA, TAGM, LTA (or other designee based on office procedures) for monitoring and TAMIS case closing actions (as assigned by the manager).

3. Action 3: Assignment to CA Required. Intake Advocate conducts an in-depth interview, takes appropriate case building action(s), creates the case on TAMIS via AMS, and assigns the case to the local office or through the regular case assignment process.

(4) When using delegated authorities to input an account adjustment, Intake Advocates will use the literals in Exhibit 13.1.16-9, TAMIS History Literals for Account Actions Taken by Intake Advocates, to document account actions. Keep in mind, TAMIS Literals do not replace detailed case histories. Intake Advocates are required to document all actions taken on a case and all discussions with taxpayers, representatives, and TAS employees concerning case-related activities in the TAMIS History.

(5) Generally, Intake Advocates working the Centralized Area AMS queue do not have direct contact with the taxpayer or representative, would not complete the initial contact (see IRM 13.1.16.7, Initial Contact During Intake), and cannot use Quick Closure procedures on these cases (IRM 13.1.16.15.2, Quick Closure Cases). Instead, the case will be assigned to a CA to complete, and if the case meets the definition of a Quick Closure, the CA can close the case as a Quick Closure. If, in the rare instance an Intake Advocate does have direct contact with a taxpayer or representative in the Centralized Area AMS queue, then the Intake Advocate can use their delegated authorities to assist the taxpayer including quick closure, if appropriate.

(1) The intake process is generally the first point of contact and may be the only communication taxpayers will experience with TAS. The way TAS employees communicate during the intake process (i.e., phone, face-to-face, or correspondence) must create a positive first impression, which sets the tone for subsequent communications with the taxpayer or representative during case resolution. Taxpayers from various backgrounds may be encountering many different issues and may be frightened or confused and present themselves as uncooperative or angry as they attempt to resolve their IRS problems. TAS can alleviate their concerns and give them confidence that TAS will advocate on their behalf. For purposes of this section, “taxpayer” is defined as the taxpayer or representative.

(2) Greet the taxpayer in a professional and courteous manner. If necessary, adjust your choice of words to the taxpayer’s level of understanding, and avoid technical jargon and acronyms. Actively listen to obtain a mutual understanding of the taxpayer’s problem. Avoid interrupting, picking words apart, and prematurely forming a response. Instead, listen carefully to the entire message with empathy and compassion. Repeat the issue back to the taxpayer to verify you understand the problem.

(3) When communicating, orally or in writing, use language to convey a demeanor of customer service. What you say and how you say it makes taxpayers feel you value them, understand the issue, and want to help. You may not always be aware of the impact of what you say, especially when you are communicating on the phone and cannot see the taxpayer(s), but your communication skills send a powerful message and greatly impact the taxpayer's perspective of TAS.

(4) The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Section 3705(a), provides identification requirements for all employees working tax-related matters. See IRM 13.1.2.4, RRA98 Provisions in the Taxpayer Advocate Service (TAS). The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 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 taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

(5) During your initial phone conversation with the taxpayer, secure the taxpayer’s phone number in the event the phone disconnects during your conversation. Record the facts in the TAMIS history.

(6) Research the account to ensure you cover all open issues.

(7) During your initial phone conversation with the taxpayer, it may be necessary to place the taxpayer on hold to perform extended research. Always alert the taxpayer of the need to place them on hold and obtain their agreement. Explain why you are placing the taxpayer on hold and give an anticipated time frame for the hold. Return periodically (at a minimum every 5 minutes) to reassure the taxpayer that the call is still connected and you are still researching. Always thank the taxpayer for holding when you return to the call. Make every attempt to avoid keeping the taxpayer on hold for an extended period.

(8) Ask the taxpayer if they would rather receive a call back from you, once you have completed your research, to avoid a long hold time.

(9) If the taxpayer requests you to hold while they get information or for another reason, allow reasonable time. When appropriate, give the taxpayer the option of TAS calling back at a better time.

(10) Only place the taxpayer on hold to research information that is not readily available (e.g., IDRS, AMS). If it is necessary to place the taxpayer on hold on multiple occasions, apologize and provide an explanation for the additional research. Always thank the taxpayer for holding when you return to the call.

(11) If the taxpayer asks to speak with a supervisor, follow the procedures in IRM 13.1.16.9, Complaints and Allegations Concerning Employees.

(12) When tax practitioners call with more than one client issue to discuss, you may not be able to handle each one of the practitioner’s cases in a single call. If call volumes are prohibitive, explain to the practitioner that you will work through one client issue per phone call and encourage them to fax a completed Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) for each client to the TAS office closest to the taxpayer for review. If the practitioner does not accept the practice of handling one client issue per phone call during busy times, offer to transfer the call to your manager.

(13) If you receive a threat via phone, avoid making confrontational statements to the caller and follow the guidance in IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners.

(14) If a caller threatens suicide, refer to IRM 13.1.10.4.1, What to Do When the Taxpayer Threatens Suicide.

(15) Before ending a call, verify the taxpayer’s comprehension by asking if they understand all of the information discussed, what the next steps are, and when they can expect a next contact.

(16) Employee personal cell phones and other electronic devices may be brought into the workplace but are to be used only during breaks and lunchtime, or prior to or after an employee's official tour of duty.

(1) TAS employees contacted by a taxpayer or representative via phone, fax, walk-in, email, cases on AMS, or correspondence must complete a TAMIS Contact Record. This includes:

1. Contacts to any TAS employee from an individual who does not have an open or previously closed case in TAS, but does not meet case acceptance criteria;

2. Contacts to any TAS employee from an individual who does not have an open or previously closed case in TAS and meets case acceptance criteria; and

3. Contacts on a previously closed or open case in TAS to a TAS employee who is not assigned an open case with the individual.

   Note: Do not document the contact record for outgoing contacts made by TAS employees to taxpayers or representatives. Outgoing case related contacts are documented in the TAMIS case history.

   Note: Support staff functioning as a conduit between the mailroom and intake and case advocates (opening and date stamping mail and giving the mail to the intake or CA), does not need to complete the contact record.

   Note: Do not create a contact record for cases received in the TAMIS Group inventory that are only being reviewed for office distribution.

(2) Direct taxpayer contacts, as well as cases received via AMS from the OD/Function are considered contacts for purposes of the Contact Record. Intake Advocates loading cases from AMS into TAMIS will complete the Contact Record and select "IRS Referral" as the Contact Method. If TAS:

1. Will create a case, the employee needs only to complete the Contact Method, Contact From fields, Reason for Contact, and check the "Made a Case" box and save the record. No other fields are required when creating a case. You should create the case before you complete the Contact Record in order to associate the record with the case.

2. Will not create a case, continue to complete the appropriate fields on the Contact Record.

(3) Use of the Contact Record is not limited to Intake and Case Advocates. It must be completed by any TAS employee contacted by a taxpayer, including managers and secretaries.

(4) The TAS employee receiving the contact must complete the Contact Record to capture the reason for the contact within two workdays. If TAMIS is down during this time, complete the Contact Record the next workday when TAMIS is available. Be sure to document the actual date of the contact in the Additional Information field.

(5) For voicemail messages received where one employee is both retrieving the message and returning the call, that employee will create one contact record. For voicemail messages received where one employee retrieves the message and another employee returns the call, the employee returning the call will create the contact record. If an individual leaves multiple voicemail messages for the same TAS employee during a single day, employees may complete just one Contact Record for all messages left on that day. When an employee has entered a completed Contact Record and the taxpayer later calls back or leaves a message, the employee must enter a new Contact Record because the previous Contact Record cannot be updated.

(6) If an open case exists on TAMIS, employees will associate the Contact Record with that case.

(7) The information recorded on the Contact Record for an open case will not be retained on TAMIS as a separate, individual TAMIS screen like the OAR or POA screens. Instead, it operates as a template that, once completed and saved, will create a systemic TAMIS History containing the information collected, alerting the employee assigned to the case of activity in the case history by another TAS employee.

(8) See Exhibit 13.1.16-4, Contact Record Case Coding, Reason for Contact, Exhibit 13.1.16-5, Contact Record Case Coding, Reason for No Case, Exhibit 13.1.16-6, Contact Record Case Coding, Assistance Provided, for Contact Record coding and definitions.

(9) See also, TAMIS User Guide, Adding a Contact Record

(1) The Date Assistance Request Received by TAS (DART) is the date TAS received the taxpayer’s inquiry, even if TAS doesn’t immediately act on the inquiry to create a case in TAMIS. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such. TAS employees will not change the DART to a date other than the date TAS received the inquiry even though there may be a delay in loading the case to TAMIS. It is critical that TAS know the date the case was received into TAS, and employees cannot change this date no matter the circumstances.

(2) It is acceptable for the DART to be different from the IRS Received Date and the TAMIS date. IRM 3.12.279.17.8(1), Determining the IRS Received Date, explains that the IRS Received date is the date a document is actually received in a Campus or IRS office authorized to accept tax returns. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such.

(3) The TAMIS Received Date is the date systemically populated when a case is loaded to TAMIS and cannot be edited.

(4) TAS always computes initial contact dates from the DART, because it aligns with the expectations given to the taxpayer. Inaccurate DARTs lead to taxpayer dissatisfaction and resentment. In addition, inaccurate DARTs lead to taxpayer calls to the NTA Toll Free line, general TAS office number, or the manager because the taxpayer did not receive an initial contact within the timeframe promised by the referring employee.

(1) The initial contact affords TAS the opportunity to clarify the taxpayer’s problem and discuss the taxpayer’s specific circumstances relative to the problem. It allows TAS the opportunity to explain how TAS works and set reasonable customer expectations. The information obtained and documented in TAMIS allows CAs to quickly determine the best course of action to provide relief to the taxpayer; and when the taxpayer needs to provide additional information, TAS lets the taxpayer know up front so that they can provide TAS with this information as quickly as possible. The initial contact is key to resolving the taxpayer’s problem.

(2) When the initial contact is conducted during the intake process, employees will set the Next Contact Date (NCD) for three workdays following the DART for criteria 1 through 4 cases. For criteria 5 through 9 cases, employees will set the NCD for ten workdays following the DART and a follow-up date (FUD) for five workdays following the DART.

(3) When the employee identifies time-sensitive issue(s) where the taxpayer could be adversely impacted if TAS does not take actions to immediately address or resolve the issue(s), they will immediately 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.

(4) 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. Document this notification in TAMIS.

(5) Explain the confidentiality rule of IRC 7803(c)(4)(A)(iv). TAS personnel should also tell taxpayers that 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. Document this explanation in TAMIS.

1. The following is an example of what TAS employees could tell a taxpayer or taxpayer’s representative when they contact TAS: “The Internal Revenue Code gives the Taxpayer Advocate Service the discretion not to disclose certain information to the IRS. However, the Taxpayer Advocate Service will likely have to disclose to the IRS at least some of the information to obtain the assistance or relief you are requesting. If you ask me not to disclose to the IRS what you tell me, the Taxpayer Advocate Service will generally honor your request.”

(6) Verify the taxpayer is aware of and understands TBOR. See IRM 13.1.16.4.6. Document your discussion of TBOR in TAMIS.

(7) 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 only request from the taxpayer the information required by the Code, regulations, IRM, or other procedural guidance. Do not request documents from the taxpayer that are already present on IRS systems (e.g., Correspondence Imaging Inventory (CII), AMS, RGS/CEAS, ALS, TAMIS). Information requested from the taxpayer should pertain directly to the taxpayer’s issue and the relief or assistance needed. Agree on a due date to provide the information. Document in TAMIS discussions with the taxpayer concerning the specific documents required for resolution and the information requested from the taxpayer, the how and when the taxpayer has agreed to provide the documentation (when applicable), and other information discussed relevant to the case. Load documents received from the taxpayer to TAMIS when applicable.

(8) Advise the taxpayer or representative of your name, job title, address, phone number, office hours, and ten-digit SmartID badge number. Explain to the taxpayer or representative that TAS has offices in all 50 states, the District of Columbia (D.C)., and Puerto Rico. If the case will be transferred, provide the receiving office’s address, fax number, and main phone number. See IRM 13.1.6.2, Oral Communication, IRM 21.1.1.4, Communication Skills, IRM 10.2.5.6.1, Photo ID Cards, and the TAS Directory to find the receiving office’s contact information. See NOTE below for which phone number and office information to provide.

(9) Provide a meaningful apology specific to the taxpayer’s issue, if appropriate. See IRM 13.1.6.5, Apology. Document any apology provided in TAMIS.

(10) Verify how the taxpayer’s inquiry came into TAS. Input the Outreach codes in TAMIS Taxpayer Screen 1 if a case will be created. See TAMIS Coding Reference Guide.

(11) Document in TAMIS, the taxpayer authorization for TAS to leave a voice message in the event the taxpayer is not available. This can be indicated in one of the following ways:

1. Input to the “Taxpayer Consent to have Confidential Information Left on Answering Machine or Voice Mailbox” on AMS, or

2. Entering “YES” in the NTA Use Field on TAMIS Taxpayer Screen 5, or

3. Documenting the authorization in the TAMIS history. See IRM 13.1.6.7 and IRM 10.5.1.6.7.2.

(12) Clarify the taxpayer’s issue 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 and document TAMIS.

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

(14) Use the Case Actions screen on TAMIS to document initial contact actions and notate the date of the next action (FUD or NCD). Document the TAMIS History with details of your conversation with the taxpayer that are pertinent to the case. See Exhibit 13.1.16-2, Acronyms, for acronyms you can use to make documenting the TAMIS history easier.

(15) If you have sufficient information to make an IRC 7811 Significant Hardship Determination, make the determination. Intake Advocates are not required to enter an “Explanation” on Taxpayer Screen 3. Employees are no longer required to enter an explanation of why a significant hardship does or does not exist in the TAMIS Taxpayer Screen 3 Explanation field. However, this is currently a required field in TAMIS so employees must enter 7811 in this field. For additional information see IRM 13.1.18.3.5, 7811 Significant Hardship Determination. Document this determination in TAMIS.

(16) Provide the taxpayer or representative with an Estimated Completion Date (ECD) (be sure to explain to the taxpayer that this may change once the assigned CA does a thorough review of the case). Use the Estimated Completion Date (ECD) Tool to determine the estimated completion date. Remind the taxpayer that the ECD could change once the CA has an opportunity to thoroughly review the case. Document the ECD given in the Initial Actions Screen 2.

(17) Provide the TAMIS case number to the taxpayer.

(18) Inform taxpayers what TAS will do to resolve their issue(s), based on what you know from initial research and discussion with the taxpayer. Be sure to remind the taxpayer or representative that resolution can change as the assigned CA does a thorough review of the case. Document this information in TAMIS.

(19) If a taxpayer or representative has a complaint about an employee, see IRM 13.1.16.9, Complaints and Allegations Concerning Employees.

(20) If a taxpayer has a complaint about a representative, see IRM 13.1.23.5, Taxpayer Complaints About Representatives.

(21) See Exhibit 13.1.16-7, Completing Initial Contacts During Intake Guide.

(1) TAS receives taxpayer inquiries from a variety of sources. No matter how a case is received, TAS employees will gather all available information from the taxpayer and IRS sources to develop a case on inquiries meeting TAS case acceptance criteria before a case is assigned to a CA. These inquiries may originate from the following:

1. Taxpayer contacts TAS directly (telephone contacts to a TAS office, or walk-ins to a TAS office, and calls transferred by NTA Toll-Free Assistors to Centralized Case Intake);

2. Taxpayer contacts TAS through correspondence (mail, fax, email, or the Document Upload Tool (DUT));

3. IRS Operating Divisions/Functions referrals via E-Trak, AMS, or Form 911;

4. Congressional office contacts; and

5. Other inquiries (e.g., Senate Finance Committee (SFC), Small Business Regulatory Enforcement Fairness Act (SBREFA)).

(2) Research to determine if the inquiry meets TAS criteria. TAS does not ask taxpayers to validate hardship as a prerequisite to accepting a case. If the taxpayer’s situation meets TAS case acceptance criteria, accept the case into TAS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, IRM 13.1.18.2, Principles of Resolving TAS Cases Using Common Sense and Good Judgement, IRM 13.1.16.10, Taking Initial Actions for Case Building during Intake, and the TAS Criteria Determinator.

(3) If the inquiry meets TAS criteria, but there is no time at the end of the day to input it, the case should be input the next business day. Use the date the taxpayer contacted TAS as the DART. The DART will be noted on TAMIS.

(4) When an e-911 is created from AMS, the entity information from IDRS is automatically populated in the e-911; however, these fields can be edited, and should reflect the current address and correct contact information. It is particularly important in identity theft cases to manually input the correct address and contact information since IDRS will often reflect incorrect entity information from an unauthorized return filed by an individual using the Social Security Number (SSN) of the TAS taxpayer. It is also important when handling accounts of divorced or separated taxpayers with joint liabilities, and cases where an individual reveals that they are a victim of domestic violence.

(5) Take steps to suspend all relevant balance due modules and populate applicable fields on TAMIS Initial Actions Screen 1 with the details. See IRM 13.1.16.10.2, Suspending Collection Actions, and IRM 13.1.10.11, Suspending Collection Action, for additional information.

(6) Complete the initial actions as required by IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake and IRM 13.1.18.5, Initial Actions. Document the TAMIS history with all actions taken. See Exhibit 13.1.16-8, Completing Initial Actions During Intake Guide.

(7) If the inquiry does not meet TAS criteria, contact the taxpayer to explain why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

(8) Summarize the results of IRS systems research in the TAMIS history. Identify the systems researched on the TAMIS Initial Actions Screen 1. Include any information that will be useful to the CA for the review of the case. Information should include, but is not limited to:

1. Entity or address discrepancies;

2. Other tax periods with issues (balance due, unfiled return) not related to the taxpayer’s inquiry;

3. Presence of valid Power of Attorney on file for any tax period; and

4. Other IDRS information that identifies any account-related issue for the taxpayer (e.g., AUR notice, pending adjustments, refund holds, identity theft indicator, statute issue).

(9) See IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake.

(10) See Exhibit 13.1.16-2, Acronyms, for a listing of acronyms that can be used when documenting TAMIS.

(11) See Exhibit 13.1.16-3, TAMIS Case Coding, to assist with TAMIS coding.

(1) On occasion, you will receive a complaint about an existing open or closed TAS case. The taxpayer or representative may indicate they have not heard from their assigned TAS employee on a new case, have not received a return call on an ongoing case, or are dissatisfied with the manner the TAS employee handled the case. It is very important not to dismiss these complaints.

(2) Apologize to the taxpayer or representative and explain you will get them to the right person who can address the concern. First, however, you should look up their case on TAMIS (after authenticating the taxpayer or representative per IRM 13.1.16.4.1.1) and provide them with any current update to the case. If the TAS employee has attempted to contact the taxpayer or representative or has sent correspondence, you can relay this information to the taxpayer or representative. If that does not satisfy the situation, offer to transfer the taxpayer or representative to the TAS employee and provide the direct number for dialing (both local and toll free).

(3) If the taxpayer’s or representative’s complaint has risen to the level of a manager callback, then provide the taxpayer or representative with the TAS employee’s manager’s name and phone number and offer to transfer the call to the manager.

(4) Whenever transferring a call, particularly one involving a complaint, if possible, remain on the line to introduce the caller and explain the nature of the call.

(5) If the manager is unavailable, take the actions noted above and advise the taxpayer or representative the manager will call them back within one business day. Send an encrypted email to the manager providing the nature of the taxpayer’s or representative’s complaint, including the case file number, taxpayer’s or representative’s name, and phone number. If the discussion between the taxpayer or representative and manager escalates, managers should elevate the discussion to the next level in the chain of command.

(6) When you are dealing with an upset taxpayer or representative, realize that this person has the potential to be angry or emotional. If you do not take the appropriate action to minimize these conditions, it may block progress and become a serious barrier to assisting the taxpayer or representative. Use the following guidelines for dealing with anger and emotion:

1. Recognize the taxpayer’s or representative’s feelings;

2. Maintain self-control; and

3. Try to defuse the taxpayer’s or representative’s anger or emotions.

(7) If the taxpayer or representative contact contains a complaint or alleges employee misconduct, refer to IRM 13.1.15, Customer Complaints/RRA 98 § 1203 Procedures. Continue processing the contact for TAS criteria if it contains tax-related issues. If the inquiry meets TAS criteria and requires a referral because of the taxpayer or representative complaint, document the TAMIS history that a referral was made per the complaint.

(1) To further develop the inquiry for TAS acceptance criteria, follow the appropriate research path, depending on the inquiry or issue. Research may include (but is not limited to):

1. AMS histories

2. Automated Collection System (ACS) histories

3. Automated Lien System (ALS)

4. Automated Underreporter (AUR) notices

5. Integrated Collection System (ICS)

6. Correspondence Examination Automation Support (CEAS), a system used to view exam status, correspondence sent to taxpayer, and exam work documents

7. Employee User Portal (EUP)

8. Modernized e-File (MeF)

9. CII, an inventory system for scanning all Adjustments receipts (including Form 1040-X, Amended U.S. Individual Income Tax Return) into digital images

10. Pending transactions (e.g., TC 29X, TC 150, TC 30X) using command codes (CCs) ENMOD or TXMOD

11. Letters or Notices issued to taxpayer using (CC) ENMOD and TXMOD to determine whether the taxpayer needs to obtain additional documentation to resolve the issue

(2) AMS history indicating the taxpayer has already been referred to or contacted TAS for assistance and subsequently referred back to an IRS Operating Division and the issue is still unresolved, should weigh heavily in determining if the taxpayer meets TAS criteria.

(3) IDRS research identifying the underlying issues of the IRS process that occurred or failed to occur. Sometimes a taxpayer’s account may not reflect an action. Thus, the IRS’s failure to take an action could be the most significant issue, policy, or process that needs to be resolved.

(4) Servicewide Electronic Research Program (SERP) for processing timeframes, alerts, letters, publications, etc. See Exhibit 13.1.7-1, General Response Time Guidelines, for additional information.

(5) The Case Assistance by Issue Code (CABIC), which should be used as a research tool and has additional information for Initial Actions and Case Building for each issue code including:

1. A description of the issue code;

2. A link to the Estimated Completion Date (ECD) Tool;

3. An example of an issue;

4. IRM links to the basic research;

5. Links to other references, such as Videos, Training Materials/Courses, Technical Communication Documents (TCDs), Integrated Automation Technologies (IAT) tools, Alerts, and interim guidance;

6. Conversation points;

7. OAR routing information; and

8. Case building recommendations.

(6) Check the CABIC New Inquiry section for any current or recent Memorandums of Understanding (MOU) or Interim Guidance Memos (IGM) related to work processes.

(7) Research the CII prior to requesting taxpayer documentation. Review the information with the taxpayer to ensure the CII file contains all the documents the taxpayer believes were previously submitted. Check the documents for missing signatures, schedules, forms, etc. This reduces taxpayer burden by preventing a request of documents already received by the IRS (e.g., signed Form 1040-X, Amended U.S. Individual Income Tax Return.)

(8) Discuss your research results with the taxpayer to confirm the accuracy of the information and whether there is additional information that will assist with issue resolution that the taxpayer can provide.

(9) If the taxpayer needs to provide additional information, advise the taxpayer that additional documentation may be necessary to resolve the issue. Use a statement such as: “Please be prepared to submit the following documents (provide a detailed description based on the taxpayer’s issue). The CA will let you know if there are any additional items needed to resolve your inquiry.” After explaining why you need additional information, ask additional probing questions to clarify, if necessary.

(10) Before closing the contact, summarize the content of the conversation, and confirm with the taxpayer that they understand what is happening with the case.

(11) Document the discussion in detail and date of contact on TAMIS.

(1) If, while discussing the taxpayer’s issue, you discover there is an open case on TAMIS, explain to the taxpayer there is an open case. For additional information, see Exhibit 13.1.16-10, Phone Application Procedures.

(2) If a closed case exists, identify the tax years involved, review the TAMIS history, and research the appropriate resources to determine if the inquiry is a new unrelated issue that requires a new case or if the closed case may require reopening.

(3) If the inquiry involves a new issue unrelated to the closed case, determine if the inquiry meets TAS criteria and load the inquiry onto TAMIS. If the inquiry does not meet TAS criteria, see IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

(4) If a closed case for the same MFT(s) and tax period(s) exists, it may be necessary to reopen the closed TAS case. See IRM 13.1.16.11.1, Reopen Procedures. Document that a potential reopen request was received and to which office the inquiry was referred in the TAMIS history of the closed case. Reasons for reopening TAS cases may include:

1. Additional information provided by the taxpayer, which was not previously considered

2. An IRS error prevented case resolution;

3. A late response from the taxpayer on a case that was closed due to no response;

4. The taxpayer is dissatisfied with the resolution of the case; or

5. The case relates to an ICT/IVO Form 1040-X that was not processed within 90 days of filing. See Interim Guidance Memorandum (IGM) TAS-13-0123-0002, Interim Guidance on Changes to TAS Case Acceptance Criteria for Calendar Year 2023

(5) The manager of the office that closed the case will decide if the case should be reopened. If the case should be reopened, the manager will ensure:

1. The case is reopened on TAMIS and assigned to a TAS employee;

2. Upon receipt of the inquiry, the taxpayer is contacted within one workday for criteria 1-4 cases and three workdays for criteria 5-9 cases;

3. TAMIS is documented, including why the case was reopened, description of additional documentation received (if applicable), and the content of discussions with the taxpayer (if any); and

4. IRM 13.1.16.11.1, Reopen Procedures, requirements are followed.

(6) If the case was originally worked by an Intake Advocate as a Quick Closure Case (see IRM 13.1.16.15.2, Quick Closure Cases), the manager of the office that closed the case will decide if the case should be reopened. If the case should be reopened, the manager will determine:

1. If the case can be worked by an Intake Advocate as a Quick Closure Case. If so, the manager will ensure:
   • The case is reopened on TAMIS and assigned to an Intake Advocate;
   • Upon receipt of the inquiry, the taxpayer is contacted within one workday for criteria 1-4 cases and three workdays for criteria 5-9 cases;
   • TAMIS is documented, including why the case was reopened, description of additional documentation received (if applicable), and the content of discussions with the taxpayer (if any); and
   • IRM 13.1.16.11.1, Reopen Procedures, requirements are followed.

2. If the case should be assigned to a CA. If so, the manager will ensure:
   • The case is reopened on TAMIS and assigned to a CA in same location as the original case;
   • Upon receipt of the inquiry, contact the taxpayer within one workday for criteria 1-4 cases and three workdays for criteria 5-9 cases;
   • TAMIS is documented, including why the case was reopened, description of additional documentation received (if applicable), and the content of discussions with the taxpayer (if any); and
   • IRM 13.1.16.11.1, Reopen Procedures, requirements are followed.

(7) If the case should not be reopened, the manager of the office that closed the case will determine if the inquiry is a new unrelated issue that requires a new case. If so, the manager will:

1. Ensure a new case is created on TAMIS and assigned per local office procedures;

2. Contact the taxpayer within one workday for criteria 1-4 cases and three workdays for criteria 5-9 cases; and

3. Document TAMIS, including an explanation of why the case was not reopened, description of additional documentation received (if applicable), and the content of discussions with the taxpayer (if any).

(8) If the taxpayer’s issue does not meet either reopen procedures or TAS case acceptance criteria, the manager of the office that closed the case will contact the taxpayer within three workdays to explain why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14

(1) Some taxpayers may come to TAS with a single issue that could be resolved without TAS assistance if the taxpayer was able to reach the appropriate IRS office or use online tools. While the issue may meet TAS criteria because the taxpayer was unable to reach the IRS directly (a system failure), experienced a delay (systemic burden), or did not receive quality service or a response to their challenge of the IRS’s position (which is contrary to the Taxpayer Bill of Rights), TAS may be able to assist the taxpayer in obtaining relief without establishing a case in TAS.

(2) TAS employees will document these contacts using the TAMIS Contact Record.

(3) The IRS has online tools or established processes that can provide relief without TAS involvement. In these circumstances, TAS should direct the taxpayer to the IRS online resources or the TAS Website at https://taxpayeradvocate.irs.gov/ which contains videos on topics designed to help the taxpayer understand how a process works and allow the taxpayer to resolve the issue (or “Self-Help”) themselves. If there is not an IRS tool available or the taxpayer’s issue is not on the TAS Website, consider providing printed materials, if available, to assist the taxpayer.

(4) To determine if a taxpayer is eligible for Self-Help, visit the “New Inquiry” link on CABIC. The New Inquiry tool will guide you through the Systems Research, IRM links, and links to the IRS website that could resolve the taxpayer’s issue over the phone or with a simple mailing. If Self-Help is available for that issue code, it will be located under the Case Building Header. You can also use the SERP Advanced Search Option for similar guidance.

(5) If account research (see IRM 13.1.16.10) indicates there are no secondary issues or other factors that would impede relief via direct contact with the IRS or use of an Online Tool, TAS employees should educate and assist the taxpayer with the appropriate Self-Help option. Enter an AMS history note for any taxpayer re-directed to Self-Help.

(6) Whenever TAS redirects taxpayers to a Self-Help option, TAS will inform those taxpayers they can contact TAS again if they are unable to resolve the issue, and TAS will immediately establish a case to help them with their issue. See IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries).

(1) A contact does not meet TAS criteria if the contact or inquiry ONLY questions the constitutionality of the tax system, or the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal returns or paying federal taxes. For further assistance in determining if an argument is frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, Publication 2105, Why do I have to Pay Taxes? and The Truth About Frivolous Arguments.

(2) A contact may meet TAS criteria if the inquiry also includes a nonfrivolous issue that has not been worked within normal processing timeframes (e.g., penalty abatement) or causing an economic hardship (e.g., levy release). See IRM 13.1.16.10 (2), Taking Initial Actions for Case Building during Intake.

(3) Forward any entirely frivolous correspondence to the Ogden Compliance Center, where it will be processed in accordance with procedures set forth in IRM 25.25.10, Frivolous Return Program.

(4) At the same time the frivolous correspondence is sent to Ogden, send a letter to the taxpayer stating that their inquiry does not meet TAS criteria and that it was forwarded to the Examination Division of the Ogden Campus. Use the standard non-criteria TAS letter (1686) and insert the following language:

“We have determined that the arguments you raised appear to be frivolous and have no basis in law. These types of arguments may result in penalties. It is the policy of the Taxpayer Advocate Service not to respond on a point-by-point basis to questions such as those raised in your correspondence. The claims presented in your correspondence also do not relieve you from your legal responsibilities to file federal tax returns and pay taxes. We urge you to honor those legal duties. I have forwarded your inquiry to the Examination Division at the Ogden Campus. You may contact them 7:00 a.m. to 3:30 p.m. MST at phone number 1-866-883-0235. This is a toll-free number.”

(5) Select and add TAS Comment “TAS - e-911 Not TAS Criteria - Frivolous Claim” as a history notation on AMS (if the inquiry came to TAS through AMS) and TXMOD of the date the frivolous return or letter was sent to Ogden Frivolous Return Unit. See IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry.

(6) To protect taxpayer confidentiality, AMS blocks the view of regular TAS user history to all non-TAS users.  AMS “TAS Comment” history is viewable by all AMS users.  TAS has approved pre-written histories that TAS can select to provide a history to IRS AMS users. The pre-written histories are available for TAS users from the AMS History window.

(7) If the letter comes back undeliverable, research IDRS for an updated address. If the undeliverable mail has a yellow address sticker provided by the U.S. Postal Service on the original envelope, compare the name and address on the yellow label to the name and address on IDRS. Look at the cycle of the IDRS address to determine which address is the most current. If a new address is found, re-mail the original correspondence to the new address (unless damaged), but do not update the address on IDRS because the yellow address sticker is not considered an official source for changing an address. If no new address is found, destroy the undeliverable mail.

(8) Document the contact using the TAMIS Contact Record.

(1) TAS will take the following actions during intake on all inquiries from taxpayers (including taxpayers’ representatives) or referrals from the Operating Divisions that are not frivolous and do not meet TAS criteria. See IRM 13.1.7.

1. Each situation or case is decided on its own merits.

2. TAS does not ask taxpayers to validate hardships as a prerequisite to accepting a case.

3. TAS needs to be as helpful and compassionate as possible to a taxpayer whose case TAS cannot accept.

4. TAS will advise the taxpayer that the contact does not meet TAS criteria and direct the taxpayer where to go for help. TAS will attempt to put the taxpayer in touch with an IRS employee who can help with the problem.

5. Remind the taxpayer that they may become eligible for TAS assistance if the IRS does not resolve the problem.

6. Advise the taxpayer the IRS OD/Function will make contact within 30 calendar days (commencing from the date the taxpayer was advised of the referral) or within 60 days for referrals to RIVO or within 180 calendar days for referrals to Criminal Investigation. However, do not inform the taxpayer that they may be the subject of an investigation. See IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement andIRM 13.1.10.9, Inquiries on Open Cases with Criminal Investigation Involvement.

7. Select an explanation from the TAS approved, pre-written history items in the “select a narrative” section from the History link on the Account Summary screen in AMS to explain why the referral was returned (if the referral came to TAS on AMS). Input an IDRS TXMOD/ENMOD history item using command code (CC) ACTON “H,NOTASCRT” to indicate the inquiry did not meet TAS criteria.

8. See IRM 21.3.5-1, Referral IRM Research List, to determine which Operating Division can resolve a taxpayer inquiry.

(2) Document the contact using the TAMIS Contact Record. See IRM 13.1.16.5, Taxpayers Contacting TAS and the TAMIS Contact Record.

(3) If the taxpayer contacts TAS by phone or walks into the TAS office, but the inquiry cannot be resolved at point of contact or if NTA Toll-free transfers the call to TAS and the TAS employee performing intake determines the case does not meet TAS criteria:

1. Whenever possible, make every effort to refer the taxpayer to the phone number of the OD/Function responsible for resolving the issue. This might mean providing the taxpayer with a phone number, mailing address, or referring the taxpayer to the TAS Website for additional assistance. Provide as much information as possible before directing the taxpayer elsewhere for assistance, including the status of the taxpayer’s issue with the IRS. For a listing of IRS toll-free phone numbers, go to Telephone Numbers (The Source). If unable to locate a specific number, refer the taxpayer to the IRS toll-free number (800-829-1040).

   Example: The taxpayer contacts TAS to request a Payment Plan. The TAS employee researches the taxpayer's account and discovers the account is in status 22 (ACS). The taxpayer is not claiming a hardship and does not meet TAS criteria. TAS should refer the taxpayer to the ACS toll-free number shown on the Telephone Numbers (The Source) and the Payment Plans section of the TAS Website

   Example: The taxpayer contacts TAS via NTA Toll-free to request a Wage and Income Transcript to prepare their income tax return. The taxpayer is not claiming hardship and has access to the internet. TAS should refer the taxpayer to the Get Transcript Online application on irs.gov.

2. If referring the taxpayer to a toll-free number is not the appropriate solution, refer the phone inquiry via Form 4442 to the IRS OD/Function responsible for resolving the taxpayer’s inquiry. See the Form 4442 Referral Fax Numbers (referral fax numbers are internal use only, do not give the number to the taxpayer). On the Form 4442 sent to the OD/function, document the promised contact date given to the taxpayer. Use of the Form 4442 from AMS is not an electronic process, therefore once the Form 4442 is complete, print and fax it to the IRS OD/Function responsible for resolving the taxpayer’s inquiry. See IRM 21.3.5.4.2.2(1)(c), Controlling Referrals, for guidance on controlling referrals sent to another OD/function.

3. Advise the taxpayer that the contact does not meet TAS criteria and that the inquiry is being referred to the IRS OD/Function for resolution, but do not give the fax number to the taxpayer.

(4) If the taxpayer sends TAS correspondence (including Form 911):

1. Respond to the taxpayer's correspondence by phone whenever possible. If phone contact cannot be made after the first attempt, send Intake Letter 1686, Does Not Meet Taxpayer Advocate Criteria, to advise the taxpayer that the contact does not meet TAS criteria and that the inquiry is being referred to the IRS OD/Function for resolution, or that the issue has already been resolved with the IRS. Retain a copy of Intake Letter 1686 in the correspondence file of the LTA office. In the case of a CCI employee, the CCI manager will promptly provide the copy of the Letter 1686 to the LTA in the office in which they are located for records retention purposes. See also IRM 13.1.6.4, Written Communication.

   Note: If the taxpayer has consented to receive information by voicemail and all other necessary criteria inIRM 13.1.6.7 has been met, the advocate may leave a voice message in lieu of sending Letter 1686.

2. If referring the taxpayer to a toll-free number is not the appropriate solution, refer the inquiry via Form 4442 to the IRS OD/Function responsible for resolving the taxpayer’s inquiry. See the Form 4442 Referral Fax Numbers (referral fax numbers are internal use only, do not give the number to the taxpayer). On the Form 4442 sent to the OD/function, document the promised contact date given to the taxpayer. Use of the Form 4442 from AMS is not an electronic process, once the Form 4442 is complete, print and fax it to the IRS OD/Function responsible for resolving the taxpayer’s inquiry. See IRM 21.3.5.4.2.2(1)(c), Controlling Referrals, for guidance on controlling referrals sent to another OD/function.

3. If referring Form 911, clearly state on Form 4442, “Does not meet TAS criteria.”

4. If the letter comes back undeliverable, research IDRS for an updated address. If the undeliverable mail has a yellow address sticker provided by the U.S. Postal Service on original envelope, compare the name and address on the yellow label to the name and address on IDRS. Look at the cycle of the IDRS address to determine which address is the most current. If a new address is found, re-mail the original correspondence to the new address (unless damaged) and enclose Form 8822, Change of Address, but do not update the address on IDRS because the yellow address sticker is not considered an official source for changing an address. If no new address is found, destroy the undeliverable mail and notate AMS.

(5) If the OD/Function (including NTA Toll-free) makes a referral not meeting TAS criteria, TAS will send a bulk Form 4442 to the OD/function advising them their referral did not meet TAS criteria. TAS headquarters employees will send this bulk Form 4442 using AMS data. TAS employees performing intake work will not complete individual Form 4442s. TAS employees performing intake will:

1. Print the e-911 before selecting the delete button on AMS to delete the e-911 if the incorrect referral was made through AMS.

2. Select an explanation from the TAS approved, pre-written history items in the “select a narrative” section from the History link on the Account Summary screen in AMS to explain why the referral was returned. Input an IDRS TXMOD/ENMOD history item using command code (CC) ACTON “H,NOTASCRT” to indicate the inquiry did not meet TAS criteria.

3. Respond to the taxpayer by phone whenever possible. If phone contact cannot be made after the first attempt, send Intake Letter 1686, Does Not Meet Taxpayer Advocate Criteria, to advise the taxpayer that the contact does not meet TAS criteria and that the inquiry is being referred to the IRS OD/Function for resolution. Retain a copy of Intake Letter 1686 and printed e-911 in the correspondence file of the LTA office. In the case of a CCI employee, the CCI manager will promptly provide the copy of the Letter 1686 and printed e-911 to the LTA in the office in which they are located for records retention purposes. See Document 12990, Records and Information Management Records Control Schedules. See also IRM 13.1.6.4, Written Communication.

   Note: If the taxpayer has consented to receive information by voicemail and all other necessary criteria inIRM 13.1.6.7 has been met, the advocate may leave a voice message in lieu of sending Letter 1686.

4. Research IDRS for an updated address if the letter comes back undeliverable. If the undeliverable mail has a yellow address sticker provided by the U.S. Postal Service on original envelope, compare the name and address on the yellow label to the name and address on IDRS. Look at the cycle of the IDRS address to determine which address is the most current. If a new address is found, re-mail the correspondence to the new address and enclose Form 8822, Change of Address, but do not update the address on IDRS because the yellow address sticker is not considered an official source for changing an address. If no new address found, destroy the undeliverable mail and notate AMS.

(6) Congressional Inquiries. Generally, cases involving any tax account-related issue referred to TAS from a congressional office (whether the congressional office contacts TAS directly or contacts the IRS and the IRS refers the case to TAS) will be accepted as TAS cases, see Interim Guidance Memorandum (IGM) TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy. When the case does not meet TAS criteria 1 through 8, the case will be accepted under criteria 9 in accordance with Interim Guidance Memorandum (IGM) TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy.

(1) TAS employees performing intake may come across the following situations during intake:

• Instances where more than one criteria code applies, see IRM 13.1.16.15.1, Determining Case Criteria Codes.

• Situations meeting quick closure procedures, see IRM 13.1.16.15.2, Quick Closure Cases.

• Inquiries that may be considered as bulk receipts, see IRM 13.1.16.15.3, Bulk Receipts.

(1) TAS Employees may determine that certain issues arise often, are broad in scope, negatively impact taxpayers, or result in unfair taxpayer treatment.

(2) Elevate and inform your managers of any issues that merit:

• Proactive involvement to prevent such problems in the future;

• Change to IRS policies or procedures;

• Change to the law or regulations; or

• Change to current IRS systems.

(3) IRM 13.2.2.2, Systemic Advocacy Management System (SAMS) System, explains the process for elevating advocacy issues. Continue processing the TAS case to resolve the taxpayer issue(s).

(4) Cases involving an issue which may impact a widespread group of taxpayers or affects the rights of an individual taxpayer, should follow current systemic advocacy procedures outlined in IRM 13.2, Systemic Advocacy.

(1) Each TAS case is assigned certain TAMIS codes once it meets case criteria.

(2) Once the information is loaded on TAMIS, the system assigns a Case File Number.

(3) Refer to Exhibit 13.1.16-3.

(1) The Quick Closure Reference Guide for Intake Advocates provides a general overview of the basic steps that will be taken by Intake Advocates when working Quick Closure Cases. Keep in mind that each case is different, and the steps may vary based upon the facts and circumstances. Employees with questions should seek the assistance of a manager, LCA, or LIA.

(1) The following listing provides links to case coding for TAMIS input:

• Criteria Codes;

• How Received Codes;

• Issue Code List;

• MFT Codes;

• OD Function Symbol and Location Codes;

• Special Case Codes; and

• TAMIS Coding Reference Guide;

• TAS Organization Codes;

• Title - Senator and Representative.

(1) The following table defines the Reason for Contact field on the TAMIS Contact Record screen and prioritizes the use of these codes when more than one code applies to the Reason for Contact. Employees will select the Reason for Contact with the highest priority ranking and use free form fields to identify additional reasons for contact.

(1) The following table defines the Reason for No Case field on the TAMIS Contact Record screen.

(1) The following table defines the Assistance Provided on the TAMIS Contact Record screen.

(1) The Completing Initial Contacts During Intake Guide outlines the basic steps to take when the initial contact is completed during intake. Employees with questions should seek the assistance of a manager, LCA, LIA, or Technical Advisor.

(1) The Completing Initial Actions During Intake Guide outlines the initial actions to complete during intake. Employees with questions should seek the assistance of a manager, LCA, LIA, or Technical Advisor.

(1) The purpose of the new phone application is to create a line for taxpayers with quick questions concerning an open TAS case. Some additional benefits of this include:

• Allow new employees to practice the skills they learned in class earlier in the OJI process;

• Build communication, TAMIS and documentation skills;

• Provide better service to our taxpayers;

• Increase the Level of Service (LOS) for TAS;

• Create a fast-track line for quick calls on open cases; and

• Decrease wait times for taxpayers on both lines.

• Intakes will sign into the different phone applications depending on the schedule and needs of the office for the day.

• Intakes assigned to the 788 English/789 Spanish Phone Application will continue to follow IRM 13.1.16 procedures.

Inquiry on an Open TAS Case:

• Next contact date;

• Status of the case and are unable to contact the CA (either because the taxpayer no longer has the CA’s phone number or because the CA was not available at the time of the call); or

• Information either about their assigned CA or requested by the CA (Fax, Phone, Address, Did the CA receive documents sent, etc.).

What if the Call is NOT an open TAMIS case?

• Transfer – If the taxpayer wants to be transferred advise them of the 877-777-4778 phone number in case they are disconnected and transfer them to line 1788 English or 1789 Spanish. Inform the taxpayer of the extended wait time for the Intake line creating new cases. Explain the need to provide their name and the TIN and to inform the next account assistor of the 4-digit transfer PIN they provided at the beginning of the call and that the transfer PIN is good only for this call and any subsequent transfers that result from this call.

• If the taxpayer wants to leave a message you will need to write down their Name, Phone Number, and Best Time to contact. Advise the taxpayer of the 877-777-4778 phone number in case they have additional questions. Let them know someone will contact them within 24 hours.

Does this change the current 788/789 application procedures?

Who will work this line?