13.1.17. Transferring TAS Cases

(1) Purpose. This section explains when it is appropriate to transfer a case, determine which office within the Taxpayer Advocate Service (TAS) the case should be routed to, and the appropriate timeframes for routing cases. This section also encourages employees to consider the best interests of the taxpayer when deciding to transfer a case, and as part of that process evaluate the available information to determine where the taxpayer can be best served.

(2) Audience. These procedures apply to TAS Case Advocacy employees determining when to transfer a case and to which TAS office the case will be routed during case intake.

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

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

(1) TAS receives taxpayer or representative inquiries from a variety of sources. No matter how a case is received, TAS employees will perform the initial case intake procedures outlined in IRM 13.1.16, Receipt and Intake of TAS Cases. These cases may originate from the following:

1. Direct Taxpayer Contact:
   • Telephone contacts to a TAS office;
   • Walk-in to a TAS office;
   • Taxpayer sends TAS correspondence; or
   • Taxpayer calls Centralized Case Intake (CCI).

2. Referrals from IRS Operating Divisions/Functions:
   • Centralized Accounts Management System (AMS); or
   • Received in the TAS office.

3. Congressional office contacts.

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

(2) No matter how the case is received, the case acceptance determination is made during the initial intake by a TAS employee, e.g., intake advocate, case advocate, etc., before TAS determines where a case should be routed and assigned. See IRM 13.1.16.8, Sources of TAS Cases and Initial Intake Actions. Once a TAS employee has made the case acceptance determination, do not review again for case acceptance criteria. See also IRM 13.1.16.11.1, Reopen Procedures. If you identify training concerns, discuss the issue with your manager so that your manager can review the issue and elevate as appropriate. If you identify other issues or trends concerning case acceptance, please submit them to *IRM 13.1 Training Questions.

(3) Use the following steps to determine where to route a case once initial intake is complete:

1. Determine whether the TAS Case Transfer Guidelines apply. If TAS Case Transfer Guidelines apply, route the case to the designated office using the appropriate Transfer Reason Code (TRC). See IRM 13.1.17.3, Determining if TAS Transfer Guidelines Apply and Exhibit 13.1.17-1, Transfer Reason Codes.

2. If TAS Case Transfer Guidelines do not apply, route the case using Zip Code Routing (ZCR). Use TRC 55, Redirect Receipts to TP Home State. See IRM 13.1.17.9, Routing TAS Cases by Zip Code. See Exhibit 13.1.17-1, Transfer Reason Codes. There are limited exceptions to using Zip Code Routing, e.g., Congressional Cases. See IRM 13.1.17.4, Exceptions to TAS Case Transfers.

3. Manual Inventory Balancing procedures are applied after the case has been routed based on zip code. See IRM 13.1.22, Manual Inventory Balancing Procedures.

(4) In certain situations, when the TAS Transfer Guidelines do not apply, you may determine it would reduce taxpayer burden to route the case to another office. If this is the situation, the manager must first call the receiving office to discuss the transfer and the reason you believe the case should be transferred. This should result in a dialogue between both the transferring and receiving office to reach an agreement on which office is in the best position to assist the taxpayer. The taxpayer's circumstance is the overriding consideration in determining which office will work the case. The discussion and agreement should be documented on TAMIS. If concurrence cannot be reached the case must be elevated to the next level managers.

(5) If the case involves a time-sensitive issue (e.g., an Offset Bypass Refund with an imminent 23C date), and will not be retained in the originating office, prior to transferring, the originating office must first contact the office where the case will be routed by phone or email to alert that office to the time-sensitive nature of the case. The transferring office must obtain confirmation from the receiving office that the case can be immediately assigned prior to transferring the case and document TAMIS. If the originating office is unable to contact the receiving office by close of business, the originating office will keep the case. Employees must consider the best interests of the taxpayer when determining to transfer a case with time-sensitive issues; transferring a case may preclude TAS from being able to relieve the taxpayer’s burden, i.e., if transferring office is short-staffed and no one is available to assist the taxpayer, it is likely in the best interest of the taxpayer that the originating office keep the case.

(6) If an inquiry involves a current or former TAS employee (see IRM 13.1.17.1.5, Terms) who meets TAS case criteria per IRM 13.1.7.3, route the case to the District of Columbia Local Taxpayer Advocate (DC LTA) office for assignment and resolution in accordance with standard TAS case procedures. Use TRC 1, TP Best Interest, when transferring this case. See Exhibit 13.1.17-1, Transfer Reason Codes.

(7) If an inquiry involves a related business entity of a current or former employee, the LTA of the receiving office will contact the DC LTA to discuss whether the case should be routed to the DC LTA for assignment or can remain in the receiving office for assignment and resolution in accordance with standard TAS case procedures.

(8) If an inquiry involves a current or former TAS employee of the DC LTA office meeting TAS case criteria, the DC LTA will arrange for a different TAS LTA office to receive and resolve the employee’s case. Use TRC 1, TP Best Interest, when transferring this case.

(9) In the event of an office impacted by a disaster, see IRM 13.1.17.10, Office Closures Due to a Disaster.

(1) If the case involves an issue listed on the TAS Case Transfer Guidelines, route the case to the appropriate TAS office by completing the TAMIS Transfer Screen.

(2) If a case has multiple issue codes and more than one appears on the TAS Case Transfer Guidelines, use good judgment to determine the best location to work the case. In these types of situations, keep the taxpayer’s best interest in mind and route the case according to the taxpayer’s most predominant issue and where the taxpayer will best be served. Document your rationale in the TAMIS History. Some factors to consider include:

• The amount of supporting documentation that will need to be gathered;

• If original documents need to be secured or handled;

• If the issues can be worked concurrently, or if one issue must be resolved before the other issue can be worked; or

• If direct access to the assigned employee is especially important to the taxpayer.

(3) If the receiving office disagrees with the transfer decision, but has the resources to work the case, that office will keep the case. Disagreements over transfer decisions can be elevated to management, but should be kept to a minimum, as the most important goal is to expeditiously assist the taxpayer and get the case assigned quickly to a case advocate. Keep in mind, the taxpayer has already experienced some type of burden prior to coming to TAS.

(4) If, after substantial work has been completed on a case, a TAS employee realizes the primary issue of the case is different than originally identified, it is not appropriate to transfer the case even if the updated primary issue appears on the TAS Case Transfer Guidelines. Once the case is assigned and work has begun to resolve the issue, the office needs to work the case to completion.

(1) Cases should not be transferred multiple times because this is not in the taxpayer’s best interest. Cases that must be transferred to balance inventories should not be re-transferred. Other cases should not be transferred more than one time unless it is in the best interest of the taxpayer and the taxpayer agrees to the transfer.

(2) NTA-HQ cases, Senate Finance Committee (SFC) cases and cases originating from the DC LTA office, are routed based on the location of the taxpayer, the interests of the taxpayer, prior case activity, open controls, and the location of centralized IRS work processes.

(3) Sensitive issue cases that ordinarily meet transfer criteria should be brought to the attention of your manager before transfer. Such cases may include but are not limited to suicidal communications (oral or written), potential media contact cases, politicians, celebrities, and employees, etc. In some instances, your manager may decide it is in the best interest of the taxpayer to work the case at point of contact.

(4) Congressional cases are routed to a TAS office in the congressional member’s home state (Congressional District). If a case on the same taxpayer is controlled at another TAS office on a non-congressional case, call that office to determine if the open case involves the same issue. The congressional case will remain in the TAS office that receives the congressional inquiry. Coordination between the assigned offices will be necessary. If there are two or more congressional inquiries on the same taxpayer, each office will be responsible for responding to their local congressional office staff. See IRM 13.1.8, Congressional Affairs Program.

(5) Cases referred by a Low-Income Taxpayer Clinic (LITC), will remain with the servicing LTA office. Zip code routing, inventory balancing, and transfer guidelines will not be applied to these cases.

(6) If the receiving office disagrees with the transfer decision, but has the resources to work the case, that office will keep the case. TAS cases involve taxpayers experiencing difficulties resolving their issue with the IRS. TAS is in the position to improve taxpayers' experience by advocating expeditiously. When a concern arises over a transferred case the LTAs will first discuss the case to determine which office can serve the best interests of the taxpayer before returning the case.

(1) All TAS cases must be transferred within one workday from the Taxpayer Advocate Received Date (TARD). The office receiving the transferred case will be responsible for the initial contact and working the case.

(2) If the case is not transferred within one workday from the TARD, then the office where the case was originally received will be responsible for making the initial contact.

(3) Do not contact the taxpayer to discuss the transfer if the above criteria are met. This is an internal process meant to enhance the taxpayer's experience by providing expeditious service. However, if the taxpayer contacts an LTA or TAS office directly (correspondence, telephone, etc.) and meets TAS case criteria, advise the taxpayer of the transfer to another office regardless of the IRS received date. Provide the taxpayer with the LTA name, address, telephone number, and fax number of the receiving office, and inform the taxpayer of the Initial Contact Date.

(1) Use TAMIS to transfer a TAS case and document the TAMIS Transfer Screen.

(2) Update the TAMIS Transfer Screen to indicate the reason for the transfer. Indicate on TAMIS any documentation sent and how the document(s) was sent (e.g., document attachment in TAMIS, fax, overnight mail, regular mail, etc.).

(3) When updating TAMIS, do not change the TARD when transferring a case.

(4) Use the TAMIS Document Attachment feature to upload correspondence, documents, and Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), if applicable.

(5) For documents that are voluminous and not practical to scan and store electronically (e.g., documents exceeding 100 pages, or once scanned, exceed the file size limitations for emailing), the documents should be sent by the fastest method available. If mailing, use Form 3210, Document Transmittal Form.

(6) If original documents are needed by the other office (e.g., original signatures needed to process return, etc.), the information should be mailed by the fastest method available, after emailing or faxing the pertinent information. If mailing, use Form 3210, Document Transmittal Form.

(7) When transferring a case to another office on TAMIS, TAS employees must also access their SBU folder and delete the folder associated with that TAMIS case file. This action will ensure that employees do not retain PII on their computers for taxpayers for which they no longer have an open case. Additionally, it protects taxpayers from possible data loss or inadvertent disclosure of PII.

(1) When you receive a transferred case, the TAS employee performing the initial intake has already determined that TAS criteria is met. Do not review again for case acceptance.

(2) While reviewing/working the transferred-in case, if you determine that the TAS Criteria Code identified by the TAS employee performing initial intake was not accurate, update the criteria code on TAMIS. See IRM 13.1.18.5(3), Initial Actions.

(3) If the case was clearly transferred to the wrong office, you should transfer the case to the correct office. Do not transfer the case back to the originator unless that office should work the case. If the receiving office believes there is a training issue, the employee should raise it to their manager. The manager will consider having a discussion with the manager of the originating office.

(4) The receiving office is responsible for all taxpayer contact and case resolution actions.

(5) If you disagree with the transfer of a case to your office, but your office has the resources to handle it, work the case in your office. Remember, TAS is responsible for advocating for the taxpayer and it is in the taxpayer’s best interest to quickly determine where a case can be worked and begin working to resolve the taxpayer’s issue as quickly as possible.

(6) Disagreements on transferred cases will always be discussed manager to manager. If no agreement is reached, it will then be elevated to the LTAs. If the LTAs decide the case will be worked in your office, the decision is final. If the LTAs do not agree on which office should work it, the case will be elevated to the Deputy Executive Director Case Advocacy.

(7) All TAS offices are working for the taxpayer’s best interest, so keep disagreements regarding transfers to a minimum.

(1) To reduce delays in contacting and assisting taxpayers, the following procedures will be used when TAMIS is “down” for a period of four hours or more:

1. If the taxpayer sent Form 911 or other correspondence, date-stamp, and send the Form 911 or correspondence for the transferred TAS case via secure email or fax to the office that needs to take the action to resolve the case.

2. If the taxpayer called, prepare Form 911 and date-stamp, for the transferred TAS case and send via secure email or fax to the office that needs to take the action to resolve the case.

3. Explain in the secure email or fax cover sheet that TAMIS is down and that the attached case(s) have not been input. Also indicate on the Form(s) 911 or attachment why the case is being transferred.

4. The receiving office must keep a copy of the secure email or fax for upload to TAMIS as soon as it is available.

(2) If the case was already loaded on TAMIS and needs to be transferred at a time when TAMIS is not available, the case will be sent via secure email or fax to the receiving office. The transferring office will update TAMIS when the system is available and notate that TAMIS is down.

(1) If a case does not meet transfer guidelines, TAS will use zip code routing to determine which office will work the case.

(1) A disaster is defined as a sudden event that brings great damage, loss, or destruction and can include, among other events, heavy snow, severe icing, floods, earthquakes, hurricanes, or fires.  Within TAS, a disaster can be considered as a sudden, catastrophic event that results in office closures and may impact our employees’ welfare or well-being.

(2) In the event a TAS office is closed, EDCA-ITS is responsible for coordinating any case movement, including Account Management System (AMS) referrals, unassigned and new incoming receipts, and in-process assigned cases. EDCA ITS will partner with the Area office, and other internal stakeholders; Business Systems Planning, Technical Analysis and Guidance, and Quality Review, to ensure all necessary actions are taken to meet both taxpayer needs and employee concerns. For detailed information, see the Disaster Handbook.

(1) This table only applies to cases involving Amish, Mennonite, Religious or Conscience-Based Objectors to Obtaining an SSN and who were denied Child Tax Credit.