13.1.19. Advocating With Operations Assistance Requests (OARs)

(1) Purpose: This section provides guidance on when and how to use Operations Assistance Requests (OARs) to request actions from IRS operating divisions or functions to advocate for taxpayers when TAS does not have the authority to take the action.

(2) Audience: These procedures apply to Case Advocacy employees working on a case where the employee does not have the authority to take an action.

(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 (TAG), who reports to the EDCA ITS.

(1) When TAS does not have delegated authority to take actions necessary to resolve taxpayer issues, TAS must use Form 12412, Operations Assistance Request (OAR) to request or recommend actions from IRS operating divisions or functions (OD/functions). As such, the OAR becomes a critical tool for obtaining relief and appropriate resolution on behalf of the taxpayer. Presenting a detailed, well-developed OAR, supported by facts, research, and necessary documentation, aids the OD/function in understanding TAS’s position. When TAS prepares OARs that are detailed, clear, and specific, TAS can more effectively communicate a compelling argument justifying the requested action. In addition, TAS employees should consider how the requested action may protect the taxpayer’s rights. When developing OARs, TAS employees should ask themselves:

• What does the OD/function need to know about the taxpayer’s issue in order to provide relief?

• What facts and supporting documentation can TAS provide to support the actions necessary for relief?

• How can I best present these facts, so that the OD/function will clearly understand TAS's position?

• Are there any Taxpayer Bill of Rights (TBOR) being affected by the IRS that this OAR will address?

(2) CAs should document their analysis and findings related to the OAR in TAMIS histories prior to the issuance of the OAR. For example, if a CA received a Form 433-F from the taxpayer, the CA should document their analysis of the form . All information and evaluation relating to the issuance of the OAR should be documented.

(3) An OAR is used by TAS to request assistance from an OD/function to complete an action on a TAS case when TAS does not have the authority to take the required action(s). The OAR provides an audit trail of TAS requests to the OD/functions and their responses to TAS. Using TAMIS to generate the OAR and track the responses, the OD/functions, as well as TAS, can also create reports that identify units, issues and time spent on correcting the taxpayer’s accounts. For guidance on when to issue a Taxpayer Assistance Order (TAO) in lieu of an OAR, see IRM 13.1.20, TAS Taxpayer Assistance Order (TAO) Process, and review current Internal Guidance Memorandums (IGMs).

(4) IRM 13.1.4, TAS Authorities, outlines TAS's authorities and provides guidance when an OAR is necessary. See Delegation Order 13-2 (Rev.1), IRM 1.2.2.12,Delegations of Authorities for Taxpayer Service Activities, for additional guidance on TAS authorities.

(5) For cases where an expedite processing determination has been made, the CA will generate Form 12412 within one (1) workday of the determination by the most expeditious process, usually secure email or fax.

(6) CAs should consider using Enterprise Electronic Fax (EEFax) as a method to send the OAR to the OD/function.

(7) For all other cases, the CA will submit Form 12412 within five (5) work days once the OAR is properly developed, including but not limited to supporting facts of the case, appropriate and pertinent research and necessary documentary evidence.

(8) To request action(s) from, and to document actions taken by, the OD/Functions, CAs will use the TAMIS OAR screens to document the actions taken in creating, processing, and closing the OAR. The information added to the OAR screens is used to generate a TAMIS version of Form 12412 and will become a permanent record within each case. Multiple OAR records may be added. See Creating and Working a Case on TAMIS in the TAMIS User Guide.

(9) The issuance of Form 12412 is not required in instances where TAS is seeking information, not action, from the IRS. In these instances, the TAS employee may send the information request in writing (for example, via secure email), but must document the information request on the TAMIS history screen. For all actions requested, the TAS employee must follow IRM 13.1.19.2 (1), which states that when the Taxpayer Advocate Service does not have the delegated authority to take actions necessary to resolve taxpayer issue, TAS must use Form 12412, Operations Assistance Request (OAR). For further information on where TAS does have delegated authority, see IRM 13.1.4, and IRM 13.1.18.5, Initial Actions. Remember, the OAR provides an audit trail for both TAS and the OD/function. It allows TAS and the OD/function to see the issues raised by taxpayers and the time spent on resolving the issues, which in turn influences policy and resource decisions. Information derived from OAR reports can be incorporated in the Annual Report to Congress (ARC).

(10) In some situations, TAS may have the authority to input a final determination concerning a taxpayer’s problem, but will need to refer the case to the OD/function to take additional actions for which TAS does not have the authority.

(11) There are exclusions to the requirement that OARs must be used when requesting an action from the IRS. These exclusions have been negotiated with the IRS. Such exclusions include requesting collection holds as an initial case action, pursuant to IRM 13.1.18.5(6), Initial Actions, which may involve direct contact with a revenue officer via telephone or e-mail or direct contact with ACS via fax or secure email. Again, because an audit trail of all actions taken on a case is important, it is necessary to make sure all information regarding the actions taken are recorded on TAMIS.

(12) For certain issue codes, there are pre-populated OARS on TAMIS.

(13) For certain issue codes, the specific TBOR affected is pre-populated on the OAR.

(1) TAS has negotiated national agreements with each Operating Division, known as Service Level Agreements (SLAs). These agreements outline the procedures and responsibilities for processing TAS casework when the responsibility to resolve case issues rests outside of TAS's authority.

(2) The purpose of the procedures is to establish uniform standards for processing of work when TAS does not have the statutory or delegated authority to input the necessary corrections or make the determination to resolve the taxpayer's problem.

(3) Refer to the TAS web page on the Intranet under "Service Level Agreements"https://irssource.web.irs.gov/TAS/SitePages/SLA.aspx to obtain the SLA Memoranda and Addenda.

(4) The urgencies of a taxpayer’s situation may require TAS to negotiate deviations from time frames or processes listed in an SLA with the assigned OD/function employee.

(1) It is important that CAs understand the taxpayer’s situation and the hardship that the taxpayer is facing or is about to experience. The facts and circumstances particular to a taxpayer’s case may necessitate that the case be worked more quickly than normal case processing time. TAS will generally request expedite processing of an OAR in cases where the failure to take the specific action requested will cause the taxpayer economic harm or burden, extended delays have occurred, repeated IRS failures to resolve the problem have taken place, the taxpayer is suffering significant health issues which may improve with earlier resolution, or when time frames or statute considerations necessitate that case issues be worked sooner.

(2) No OAR will automatically receive expedite processing. Requests for expedite processing of an OAR will be made on a case-by-case basis, and will be based on the facts and circumstances of the taxpayer's case.

(3) To request expedite processing of an OAR, select the Expedite Check Box and document in the TAMIS History Screen why expedite processing of the OAR is needed. Refer to the SLA to determine the time frames that each office should follow.

1. If the Expedite Check Box is selected, the word "Expedite" will display on the Form 12412 in the Criteria Code box under the actual Criteria Code. The Expedite Check Box is not automatically populated based on the criteria code of the case.

Note: OARs should only be expedited if the facts and circumstances at that time warrant the expedite. For example, if the economic burden issue has been resolved and an OAR is now needed for an audit reconsideration, the OAR for the audit reconsideration may not need to be expedited.

2. Once the OAR is sent to Operations, the Expedite Check Box cannot be changed.

3. On saved OARs, once the field titled, "Date OAR sent to OD/function," is completed, the Expedite Check Box can not be edited.

4. Based on whether the Expedite Check Box is checked, the field titled, "Expected Acknowledge Date," is adjusted to reflect the time frames for response by the OD/function.

(4) Submit Form 12412 to the appropriate OD/function within one (1) workday of the determination when expedite processing is required.

(1) The CA is responsible for making anIRC § 7811 Significant Hardship Determination and updating the TAMIS 7811 Determination field. Refer to IRM 13.1.18.9, Making an IRC 7811 Significant Hardship Determination, prior to forwarding the OAR to an OD/function.

(2) The CA will conduct all appropriate IDRS research and identify the issues based on case analysis and make an appropriate advocacy determination. An advocacy determination requires that the CA arrive at the best answer, conclusion or resolution to which the taxpayer is entitled or eligible that is within applicable laws, policies and procedures. Caution: Do not confuse making an advocacy determination with making a substantive determination. The wording on an OAR should be a recommendation (i.e., a suggestion regarding the desired outcome or resolution), not a substantive determination (i.e., a decisive conclusion directing the resolution), as TAS employees cannot make substantive determinations on a taxpayer's account.

(3) The CA will request all pertinent internal and external documents (i.e., copies of returns, audit reports, adjustment documents, documentation from the taxpayer, etc.).

(4) The CA will make a request that the function take a particular action or refrain from taking a particular action, and where appropriate, outline the account adjustments that need to be effected to implement the CA's request. Generally it should not be necessary to provide a breakdown of adjustments with transaction codes and dollar amounts. CAs should present TAS's position by identifying the issue(s), explaining the analysis and law (if warranted) justifying a particular action or outcome, and clearly stating the action TAS is requesting to provide relief. Include this information in the Description of Recommended Actions section of the OAR. This section of the OAR, combined with clear and concise supporting documentation, is the vehicle for TAS to advocate for the taxpayer. If taxpayer rights are being affected by the actions or inactions of the IRS, this section is the place to include specific references to the TBOR.

1. One OAR may involve multiple TINs and/or multiple MFTs as long as they are related to the actions being requested in the OAR and can be worked by the unit to which the OAR is directed.

2. There will be times that TAS will need to include specific dollar amounts for OAR actions that are not considered substantive tax determinations or account adjustments requiring specific transaction codes. These instances would include specifying a dollar amount for an IA or for correcting a clear administrative error.

(5) The CA will not include any adjustment documents (i.e., Form 3870, Request for Adjustment) as supporting documentation.

(6) Authority to Determine on Behalf of IRS versus Making an Advocacy Determination. Our statutory mission as advocates requires that we assist taxpayers in resolving their problems with the IRS. This mission requires us to assess the taxpayer’s problems, analyze all applicable facts, law, policies, and procedures to arrive at a conclusion or determination as to the correct answer or set of answers for the taxpayer and advocate from that basis. The best way to understand the taxpayer’s situation is through person to person contact with the taxpayer, as better described in IRM 13.1.24.3.1 , Advocating Through Person to Person Contact. While TAS generally does not have the authority to overturn a substantive determination already made by the IRS, or to input a determination on an account controlled by the IRS, TAS employees, in their role as advocates, must arrive at a conclusion about the relief to which a taxpayer is entitled under the applicable law, policies and procedures.

(7) Under Developed OARs vs. Fully Developed OARs. A fully developed OAR includes the following information in the Description of Recommended Actions section of the OAR:

1. Issue;

2. Reason(s) supporting TAS’s request;

3. Description of the documentation attached to the OAR, and how it supports the recommendation;

4. Cites to applicable law (e.g., code section, regulation, court case, revenue ruling, or revenue procedure) where warranted. (Attach Counsel Memorandum or Technical Advisors’ advice, if appropriate.);

5. Cites to specific rights under the TBOR that are being affected by the actions of the IRS, if warranted; and

6. Specific actions TAS is asking the OD/Function to take or consider.

(8) OARs Requiring Neutral Language There are times that TAS employees will need to prepare OARs using neutral or nonspecific language. TAS employees may find themselves in a situation where they are unable to advocate for the taxpayer because the law prevents relief or the IRM allows for OD/function employees to make a determination based on the facts presented and TAS agrees with the OD’s determination based on the facts presented. In other cases, after numerous requests for documents (for which no alternative documentation exists or can be identified) a CA may be unable to a reach a conclusion that, given the supporting evidence, the taxpayer is entitled to the claimed relief. Also, there may be situations where the CA is unable to reach a conclusion that a taxpayer is entitled to the claimed relief. When these situations arise, the CA must make an advocacy determination as to whether or not an OAR to the OD is required or necessary, and if the action taken will directly or indirectly harm the taxpayer, especially in collection matters. TAS must protect the taxpayer’s Right to Appeal an IRS Decision in an Independent Forum and may issue an OAR when the TAS employee has ensured that the taxpayer is entitled to appeal rights in their specific matter. An ITAP referral is highly recommended for review and validation of the employee’s conclusion and advocacy determination.

(1) The following sections provide a general explanation about the responsibilities of the TAS OAR Liaison, the OD/function (Liaison, the OD/function employee assigned the OAR), and the CA in the OAR process. For specific guidance related to each BOD and Function, refer to the unit's SLA on the TAS SLA Website. https://irssource.web.irs.gov/TAS/SitePages/SLA.aspx

(1) If the agreed upon action is not completed by the agreed upon date or an agreement with the OD/function cannot be reached, the CA will elevate the issue to his or her manager. The CA will ensure the case is well documented for review. A referral to the Internal Technical Advisor Program (ITAP) or discussion with an appropriate ITAP technical advisor is recommended, especially if a technical advisor previously assisted with the OAR.

(2) For Expedite OARs, elevate the OAR to a manager within one (1) work day of the date the OD/function communicated they would not be taking the actions requested on the OAR.

(3) For non-expedite OARs, elevate the OAR to a manager within five (5) work days of the date the OD/function communicated they would not be taking the actions requested on the OAR.

(4) The CA will document the OD/function employee's basis for denying the action requested on the OAR (e.g., under what provision of the IRC, IRM, procedural memoranda, etc.). The CA will update the OAR Screens with the name and contact information of both the OD/function employee assigned to the OAR and that employee's manager.

(5) The CA’s manager will review the case to determine whether the OD/function action requested is appropriate. The LTA or manager will negotiate with OD/function management. If the OD/function agrees to take the action by the designated date, the case will be returned to the assigned CA who will :

1. Inform the taxpayer (preferably by telephone) of the agreed upon action and anticipated closing date;

2. Monitor the case actions;

3. Address any related issues (if applicable); and

4. Close the case if the actions are completed and the OAR is returned by the designated date.

(6) If agreement is not reached by the manager/LTA on the appropriate course of action, or the actions are not completed timely and a negotiated completion date cannot be agreed upon or the taxpayer would be harmed by a delay, the case will be elevated to the LTA and steps taken to issue a TAO if the taxpayer meets the definition of significant hardship in IRC § 7811. See IRM 13.1.20, Taxpayer Assistance Order (TAO) Process. If a TAO is issued, the CA must close the OAR within one (1) work day of the issuance of the TAO.

(7) If the CA’s manager disagrees with the proposal for a TAO to be issued, the manager will work with the CA to develop a different proposal to the OD/function. If the OD/function agrees to take the revised action by the indicated date, follow the above outlined course of action. If the OD/function does not agree, consider issuing a TAO if the taxpayer meets the significant hardship definition in IRC § 7811. Refer to IRM 13.1.18.9, Making an IRC 7811 Significant Hardship Determination.

(8) After all actions have been taken by the OD/function, the CA will determine if there are any other issues to resolve. If so, the CA will take all actions necessary to resolve the case and contact the taxpayer to explain the actions taken.

(1) There are certain times when an OAR will need to be deleted. For instance, there are OARs created erroneously after the issue was resolved or there are situations where the OAR is created but the taxpayer’s issue resolved before the OAR was issued.

(2) The CA should notify his or her manager that the OAR needs to be deleted and provide the reasons for the deletion.

(3) Only users with permission level 4 or higher may remove an OAR from TAMIS once it is saved.

(4) The TAMIS history should be updated to include the reasons for the deletion.

(5) Prior to the deletion of the OAR, the CA will generate and save a copy of the OAR that is to be deleted (Form 12412) and attach the copy to the TAMIS case or place a printed copy in the case file.

(1) All TAS offices shall use the eOAR mailbox in conjunction with the OAR process. This will allow employees (including back-ups) to regularly monitor and distribute OAR responses to the case advocates. Timely monitoring is essential to ensure that cases are worked timely to resolve hardships without delays.

(2) All OARs will include an instruction to return the OAR via secure email to the CA and send a copy to the office’s eOAR mailbox.

(3) In the event of an office closure (due to a natural disaster or other event), EDCA ITS personnel will access the eOAR mailboxes to review the incoming OAR responses and determine the appropriate action to be taken for the taxpayer. Such actions may include the reassignment of the case, contact with the function, or elevation of the matter to management.

(4) In the event of an extended office closure, EDCA ITS will determine whether an out of office message should be added to the mailbox to inform the function of the office’s closure and will have the ability to add such message.

(1) There are times when it is recommended that bulk OARs be used to resolve specific issues for taxpayers. Generally, offices will be informed by TAG that a particular issue would be best handled by the use of the bulk OAR.  In these situations, the offices should follow the direction of TAG and case advocates should not be issuing individual OARs.