13.1.6. Casework Communications

(1) Purpose: This IRM section provides communication guidance and outlines communication requirements for Taxpayer Advocate Service (TAS) employees advocating to resolve taxpayer issues. It is also designed to encourage TAS employees to consider issues from the taxpayer’s perspective and act with empathy when communicating with the taxpayer or representative as they work to resolve the taxpayer’s problem.

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

(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 Director, Technical Analysis and Guidance, who reports to the EDCA-ITS.

(1) Calls to taxpayers (and their representatives), will generally be made between the hours of 8:00 a.m. and 6:00 p.m. in the taxpayer’s time zone, unless a time outside these hours is requested by the taxpayer (or representative) and falls within the TAS employee’s tour of duty. Keep in mind, the taxpayer may have valuable information to assist in resolving the issue so making every effort to contact the taxpayer at a time when the taxpayer is available is crucial to gaining an understanding of the taxpayer’s needs and situation. If the taxpayer makes such a request, update the “Best Time” field on TAMIS, Taxpayer Screen 1 of 6, and notate the request on the History Screen.

(2) In every initial contact with the taxpayer employees are required to furnish the following:

1. title (e.g., Mr., Mrs., Ms., Miss) or gender-neutral title

2. Last name;

3. Job title;

4. Office address;

5. Office telephone number;

6. Tour of duty;

7. IRS HSPD-12 (Smart ID) 10-digit Personal Identification (PID) Number;

8. Specific, sincere apology;

9. Notice of acceptance into TAS;

10. TAS statement of independence;

11. Explanation of TAS confidentiality; and

12. An estimated completion date (ECD) and next contact date (NCD).

(3) The purpose of the contact should be to:

1. Restate and clarify any questions regarding the problem identified on the Form 911 or correspondence;

2. Gain an understanding of the taxpayer’s needs and circumstances surrounding the taxpayer’s situation;

3. Verify the taxpayer is aware of and understands TBOR;

4. Request any additional information needed;

5. Discuss the proposed remedy or solution to the problem; and

6. Explain what actions TAS will take to resolve the issue.

(4) TAS employees must always verify the taxpayer’s identity per IRM 13.1.16.4.1.1, Authorized Disclosures, before discussing any information protected under IRC 6103.

(5) Before a TAS employee takes any action that could compromise the taxpayer’s representation, check Command Code (CC) CFINK for any authorized representatives. If a valid Power of Attorney (POA) is present, TAS must contact the POA. Additional information can be found in IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication. TAS employees need to remember, taxpayers have the right to retain representation; See IRC 7803(a)(3)(I). Extreme care and caution must be taken to protect this right.

(6) If an unprocessed authorization form (i.e., Form 2848, Form 8821, or comparable form) is received refer to IRM 13.1.23.3.1, Third Party Authorizations.

(7) If the taxpayer initiated the TAS case but has an authorized representative according to CFINK, TAS employees need to contact the taxpayer to advise of the presence of a POA and TAS’s requirement to work with their representative unless the authorization is revoked by the taxpayer (or the representative has withdrawn from representation). Instructions for revoking an authorization can be found at the Power of Attorney Resources page found under the IRM Supplements tab on SERP.

(8) If the taxpayer’s issue relates to payments or a math error on an original return, research to determine if the taxpayer checked the box authorizing third party contact. If it is still within one year of the due date for the original return, contact the third party designee. Refer toIRM 21.1.3.3.1, Third Party Designee Authentication, for information on what can be discussed.

(9) Employees will not interrupt their calls and conversations with taxpayers, third parties or other IRS employees to take an incoming call on their personal cell phones. This includes incoming and outgoing phone media, such as text messages and emails. All personal cell phones should be silenced to avoid distractions and disturbances during working hours.

(1) TAS employees who meet a taxpayer face to face have a unique opportunity to influence the taxpayer’s opinion of our organization. The attitude the taxpayer leaves with can greatly influence not only their own opinion of our employees and our organization, but also the opinions of other individuals with whom the taxpayer may share their experience. Because of this, we need to be conscious of how we present ourselves.

(2) When meeting a taxpayer face to face, there are several important things to keep in mind:

1. Greet the taxpayer warmly, professionally, and try to put the taxpayer at ease;

2. Maintain good body language (don’t act bored, disinterested, or superior);

3. Be conscious of facial expressions, tone of voice, volume, and pitch; and

4. Dress professionally.

(3) Always verify the taxpayer's identity per IRM 13.1.16.4.1.1, Authorized Disclosures, before discussing any tax information protected under IRC 6103.

(1) While the majority of contacts will be in person or by telephone, there are times when written communication is necessary to:

1. Send forms, transcripts, or other necessary information;

2. Confirm issues agreed upon with the taxpayer; or

3. Meet procedural or statutory requirements.

(2) An effective business letter has strength and sincerity achieved through proper wording and tone. Effective business writing maintains a professional attitude, but has a courteous tone that is still:

• Polite;

• Friendly;

• Sincere;

• Respectful;

• Empathetic; and

• Inclusive.

(3) Letters need to clearly state what will happen next:

1. Let the taxpayer know what they need to do (e.g., sign and return a form);

2. Tell the taxpayer what they can expect (e.g., when an item will be mailed, a refund issued); and

3. Explain what you will do (e.g., monitor their account, follow up with another function).

(4) To improve the likelihood the taxpayer can understand the information and will be able to follow your instructions, you need to make your message direct, clear, and complete:

(5) TAS employees are allowed to communicate with a taxpayer by using encrypted email, following the guidance regarding the use of email found in Interim Guidance Memorandum (IGM) TAS-13-1221-0015, Digital Signatures and External Email Communications.

(6) TAS employees must never use a personal email account to conduct official business of the government; See IRM 10.5.1.6.8.4, Emails with Personal Accounts.

(7) There are times that TAS receives correspondence directly from the taxpayer, but the correspondence from the taxpayer has a different address from the address in IDRS.  If the TAS employee is unable to reach the taxpayer by telephone to authenticate them and the new address, the employee can send a letter to the address on the correspondence as long as there is no indication of identity theft. See IRM 21.3.3.4 (5), Correspondence Procedures, for the steps TAS should take to ensure that there is no identity theft involved.

(1) TAS employees are required to offer a meaningful apology to each taxpayer. We need to acknowledge delays, miscommunications, processing errors, or anything else that may have contributed to the taxpayer’s problem. Just saying TAS is sorry for any inconvenience is not a sincere apology. Listed below are a few examples of appropriate apologies:

1. First, let me apologize for any (actions taken/delays) that may have added to your frustration. In reviewing your (file/correspondence/situation), it appears the Internal Revenue Service could, and should, have done a better job explaining your rights and the options available to you.

2. I regret that your contact with some Internal Revenue Service representatives has left you with an unfavorable impression. I assure you the Taxpayer Advocate Service is committed to ensuring the IRS understands its responsibility to provide courteous, quality service to all taxpayers.

3. I regret that the process of reaching a final tax determination was confusing or difficult for you. It is TAS’s mission to provide top quality service while helping you understand and meet your tax obligations.

   Note: Since each TAS apology should reference specifics of the taxpayer’s issue, use of a generic apology is not appropriate. TAS employees should adjust the examples above to meet the needs and specifics of the taxpayer’s issue.

(1) To increase the public’s awareness of and access to TAS, Congress requested that local directories list a telephone number for the Local Taxpayer Advocate’s (LTA) office.

(2) Each LTA is responsible for verifying the publication of their respective TAS telephone numbers in their local directories.

(3) The telephone numbers for each local TAS office will be listed immediately after the National Taxpayer Advocate (NTA) toll-free number, 1-877-777-4778. This will give taxpayers the option of toll-free services through the NTA number or access to the local TAS office, where they may incur charges.

(4) The following are established guidelines for incoming TAS telephone calls:

1. LTAs will designate a member or members of their staff to answer telephone calls;

2. LTAs may forward telephone calls to voice mail/answering devices for short periods of time if no one is available to answer the telephone; and

3. There shall be no instances when all calls to the LTA office are routed to voice mail/answering devices as normal office procedure.

(5) LTAs will use the following standardized voice mail message:

You have reached the Taxpayer Advocate Service office located in (city/state). TAS offers free, independent, and confidential assistance to taxpayers experiencing a hardship, and taxpayers unable to resolve their tax problems through previous communications with the Internal Revenue Service.
For general IRS tax questions and information, you should call 1-800-829-1040.
The Taxpayer Advocate Service operates independently of other IRS offices and reports directly to Congress through the National Taxpayer Advocate.
Our business hours are from (provide office hours), Monday through Friday. Currently, we are unable to answer your call. If you would like our office to return your call within one business day, please leave your name, a phone number including area code, and your taxpayer identification number.

(6) Voice messages for all other TAS employees with regular interaction with taxpayers will include the following key components:

1. Employee title (e.g., Mr., Mrs., Ms., Miss) or gender-neutral title and last name, job title, office location, and tour of duty;

2. An apology for not being available to answer the call;

3. A request for the caller’s name, phone number (with area code), and the best time to return the call (case advocacy employees only);

4. A fax number in the event the caller needs to send information (case advocacy employees only);

5. A statement indicating when the caller can expect a return call (generally within one business day); and

6. An alternate office telephone number, in the event the caller requires immediate assistance (case advocacy employees only).

(7) Use of one of the following voice mail messages is required and should be tailored to include all requirements as listed above:

1. LOCAL OFFICE GENERAL LINE: You have reached the Local Taxpayer Advocate Office in (city and state). We assist taxpayers who have been unable to resolve tax problems through repeated discussions or correspondence with the IRS, or those with a current financial hardship. We are unable to answer your call, but you are important to us. Our office is open Monday through Friday from [hours of operation]. If you are calling with a general tax question, please consider going to www.irs.gov or calling IRS Customer Service at 1-800-829-1040 for assistance. If you already have a case with the Taxpayer Advocate Service, you should contact your assigned case advocate for the most updated information. If you have not been assigned a case advocate or are calling about an issue you feel meets TAS criteria, please leave your name and Taxpayer Identification Number, a telephone number with area code, and the best time to call. We will get back to you within one business day. Thank you for your patience;

Note: During times of high call volume TAS may use software that places the same voice mail message on all Local Office General Lines and provides the caller with specific guidance on common issues or problems taxpayers are experiencing. TAS leadership will determine the content of this voice mail message and when situations warrant the use of this option.

2. TAS EMPLOYEE DESK LINE: You have reached [employee name], [job title], of the Taxpayer Advocate Service in [city], [state]. Thank you for calling. My office hours are [days and hours such as Monday through Friday, 7:30 a.m. to 4:00 p.m.]. I am sorry I am unable to take your call at this time. Please leave your name, your case number if available, a phone number with area code, the best time to reach you, and the reason for your call. I will return your call within one business day. If you need to send information pertaining to your case my fax number is [fax number]. If you need immediate assistance and are calling between [your local office hours] please call [general number or a phone number that will be answered]. Thank you for your call. I look forward to speaking with you; or

3. TAS EMPLOYEE DESK LINE FOR OUT OF OFFICE EMPLOYEES: You have reached [employee name], [job title], of the Taxpayer Advocate Service in [city], [state]. I am out of the office and will return on [day and date]. Please leave your name, your case number if available, a phone number with area code, and the best time to reach you. I will return your call on [date]. If you need to send information pertaining to your case my fax number is [fax number]. If you need immediate assistance and are calling between [local office hours] please call [a phone number that will be answered] and someone will help you. Thank you for your call. Have a great day.

(8) The NTA or DNTA may institute temporary guidance for voice mail messages when warranted by special circumstances. The NTA or DNTA will issue a communication to employees specifying the contents of the temporary voice mail message and the period it may be used. The NTA or DNTA can end the use of this temporary voice mail message at any time when the underlying special circumstances have changed by communicating the end to employees.

(9) Voice messages will not refer the caller to the NTA toll-free number. The only exceptions to this rule are for LTA voice messages, and in the event of an office shutdown, at which point TAS leadership will provide offices with the appropriate messaging to suit the circumstances.

(10) TAS employees will refrain from using automated voice messages.

(11) Under no circumstances will calls be sent to answering devices/voice mail as standard procedure. Employees are expected to answer their phones and not use voice mail as a screening device. Answering devices/voice mail are not acceptable during normal business hours, except in special circumstances when no one is available to answer the telephone, such as all-employee meetings, special events, etc. or if the employee is already engaged on a call with another taxpayer. Do not end a call with a taxpayer to take an incoming call.

(12) If a taxpayer calls the case advocate or manager before the established NCD, a call back must be returned, generally within 24 hours or next business day.

(1) Generally, no tax information protected by IRC 6103 may be left on an answering device or voice mail.

(2) For a TAS employee to leave tax information on a taxpayer’s answering device or voice mail, the taxpayer must give their consent.

(3) It is acceptable to leave information specifically agreed to by the taxpayer if:

1. The taxpayer submitted a Form 911, checked box 7b (9b if revision date is prior to 1-2022), and signed the form or the taxpayer has given oral consent allowing TAS to leave confidential information at the telephone number provided;

2. The TAS employee has documented the taxpayer’s consent in the TAMIS History Screen or by checking the Voice Messaging System (VMS) Checkbox on TAMIS Taxpayer Screen 1;

3. There has been positive identification of the number reached by the TAS employee; and

4. The taxpayer has specifically requested the information be left on the answering device or voice mail.

(4) If the taxpayer contacted the NTA toll-free line and gives permission to leave a message on an answering device or voice mail, the Accounts Management (AM) assistor will document the taxpayer’s consent on the Account Management Services (AMS) system, which will automatically populate the VMS Checkbox on TAMIS Taxpayer Screen 1. The assistor’s script also requires them to advise the taxpayer they should not agree if other individuals have access to messages and the taxpayer does not want those individuals to have access to the confidential information.

(5) When leaving messages on answering devices or voice mail, follow procedures in paragraph (7) below in situations other than conditions explained in paragraph (3) above and in the Disclosure and Privacy Knowledge Base Site - Voice Mail. In situations where the conditions explained in (3) above and in the Disclosure and Privacy Knowledge Base Site - Voice Mail are not met, but where the telephone number reached is verified or authenticated as that of the taxpayer, only leave the following information:

• Your last name and ID number;

• That you are with TAS;

• That you are calling in response to the taxpayer's inquiry on (date);

• Your telephone number;

• The name of the person who should return the call; and

• You are requesting a return call, and when calling to reference case file number XXXXXXX.

(6) If a taxpayer has agreed to TAS leaving tax information on an answering device or voice mail, TAS employees must have a “reasonable belief” and document that they have reached the correct phone number for the taxpayer before leaving any confidential information. In accordance with the Disclosure and Privacy Knowledge Base Site - Voice Mail, "reasonable belief" is met when the greeting on the answering device or voice mail refers to the taxpayer being contacted, or the greeting refers to the phone number the taxpayer has provided to TAS.

(7) In cases where the number reached cannot be positively verified or authenticated as that of the taxpayer, do not leave the taxpayer’s name in the message. Only leave the following information:

• Your last name and ID number;

• That you are with TAS;

• That you are calling in response to an inquiry made (date);

• Your telephone number;

• State that an inquiry was received by the TAS office from an individual at that phone number; and

• You are requesting a return call, and when calling to reference case file number XXXXXXX.

(8) In general, TAS employees cannot leave tax information on the answering device or voice mail of the taxpayer's authorized representative, even if the representative asks them to do so. The TAS employee will not know whether anyone besides the representative has access to that answering device or voice mail. The TAS employee should simply leave a message with his or her last name, the case file number, and a request for a call back from the representative.

(9) The TAMIS history screen must be documented to include a record of all messages left, the taxpayer's oral consent as outlined in (3) above, and whether positive identification of the taxpayer could be determined.

(10) In some cases, it is possible to make a closing contact by voice mail (e.g., case involved a simple issue and you have been unable to reach the taxpayer). If the taxpayer is represented, you can never complete the closing contact actions by voice mail.

(11) When calling other IRS employees, and leaving information on an internal voice mail system, do not leave confidential information. However, it is acceptable to leave non-confidential information on the system, such as "call me regarding TAMIS case number XXXXXX", or similar verbiage.

(1) For phone contacts initiated by TAS employees:

1. Calls to taxpayers (or representatives) will be made using the employee’s desk phone or Cisco Jabber software when working in the office.

2. If a TAS employee is tele-working and Cisco Jabber software is unavailable, TAS employees may use a personal cell phone, cordless device, or land line to make taxpayer calls.

3. To ensure the privacy of TAS employees all calls from a personal device will use *67 to block the number.

Step	Description
1	Enter *67
2	Enter number including area code
3	Tap the call button

4. TAS employees will provide their Cisco Jabber number when providing a callback number.

5. When calling from a private setting where others cannot overhear the conversation, TAS does not have to disclose that the call is originating from a personal cell or cordless device.

   Note: If there is any potential that others may overhear the conversation, TAS must inform the taxpayer of the risk and offer to reschedule the conversation for a later time.

(2) For phone contacts initiated by taxpayers:

1. TAS is under no obligation to determine if the caller is using a less secure platform such as a cell phone or cordless device. Whatever dialogue is necessary, including the disclosure of sensitive but unclassified (SBU) data, is authorized based on the fact the caller has accepted any security vulnerability by contacting TAS using a cordless device.

2. If the TAS employee knows the incoming call is on a cell or cordless device, the employee should ask the caller if it is permissible to discuss SBU data considering the communication methodology in use.

(3) Additional information can be found in IRM 10.5.1.6.7.1, Cell Phone or Cordless Device.

(4) Agreements pertaining to disclosure matters should be completed during the initial contact, if possible. TAS employees will document the agreement and whether it pertains to future contacts, in the TAMIS history.

(1) Executive Order 13166, requires federal agencies examine the services they provide, identify any need for services to those with limited English proficiency (LEP), and develop and implement a system to provide those services so LEP persons can have meaningful access.

(2) In response, the Commissioner established a Multilingual Strategy to ensure federal employees have access to multilingual resources.

(3) TAS employees must review the Mail Filing Requirement (MFR) code and/or Limited English Proficiency (LEP) indicator on Individual Master File (IMF) before issuing correspondence.

• If the LEP indicator is blank and the MFR code is 07, correspondence must be sent in Spanish.

• If the LEP indicator is 001, correspondence must be sent in Spanish.

(4) For more information about EO 13166 and the IRS definition of LEP, see IRM 22.31, Multilingual Initiatives.

(1) The IRS, through the Alternative Media Center (AMC), offers content in a variety of file formats to accommodate visually impaired people who use technology such as screen reading software, Braille displays, voice recognition software and other alternative media products.

(2) TAS employees will ensure taxpayers needing written communications in an alternative format are aware of this option and will use AMC resources when communicating in writing to taxpayers needing these services.

(3) TAS employees will submit online requests for services using the AMC by following these steps:

1. From the AMC site, select the center blue box titled Order Alternative Media Format and choose the bottom selection titled “Taxpayer Notices”.

2. On the Order Taxpayer Notices in Alternative Media Formats, in the IRS Point of Contact column, insert your name, contact information, and select National Taxpayer Advocate HQ as the business unit.

3. In the Taxpayers Shipping Information column, insert the taxpayer’s name and mailing address. From the Mode of Transportation drop-down list select “USPS metered”.

4. In the Notice Information column, enter the notice/letter name in the Notice Number field and a date in the Notice Date field. To name the notice/letter, use the TAMIS number and then a brief description of the letter, such as 1234567_initial contact letter.

5. Select the desired media type from the drop-down list.

6. Use the Attach File feature for TAS specific letters.

7. In the “Additional Information” field, include any special instructions for the letter and identify any attachments to the letter.

   Note: If the attachments are IRS publications there is no need to attach a copy.

8. In the “Specific Instructions” section add any special requests, such as a request for notification when the letter is sent, or requests for expedite processing. While AMC will try to accommodate these requests, it may not always be possible.

(4) Save a copy of the letter uploaded to the AMC website in “TAMIS Document Attachments” and update the TAMIS history to indicate the letter was provided to AMC for conversion and mailing to the taxpayer. Document any specific instructions included with the request.

(5) When sending TAS letters using the services of AMC, TAS employees will need to adjust the Follow-Up Date (FUD), Next Contact Date (NCD) and taxpayer response timeframes to include additional time for the taxpayer to receive the correspondence. Generally, it takes 15 days for the AMC to fulfill an order and mail the correspondence. Braille orders may take up to 30 days.

(6) Inform taxpayers they need to send written responses to TAS in standard print, not Braille or any other alternative media format.

(7) Update Taxpayer Screen 5 of 6 on TAMIS to indicate visual impairment and the taxpayer’s need for communications to be translated to an alternative media format.

(8) A taxpayer may request penalty relief if a notice in standard print format was received requiring a taxpayer action, but the taxpayer did not respond because the notice was inaccessible. If the taxpayer informs TAS that they are subject to penalties due to a delay in responding to a notice, consider whether reasonable cause exception applies and advocate accordingly. Refer to IRM 20.1.1.3.2.2.8, Inaccessible Notices and IRM 13.1.24.6.1, Penalty Relief Advocacy.

(1) TAS supports secure, mission-related use of social media tools to enhance communication, collaboration, information exchange, and to streamline processes and improve productivity. Except for approved TAS communicators handling official TAS media initiatives, TAS employees are not authorized to use social media in an official capacity. See IRM 13.6.1.4 (3), TAS Social Media.

(2) Personal, non-work usage of social media tools must not compromise the confidentiality of sensitive but unclassified data or the integrity of the Taxpayer Advocate Service.

(3) Adhere to the following rules and standards when using social media;

• Follow the Office of Government Ethics - Standards of Ethical Conduct and uphold TAS’s reputation for integrity. Ensure all comments and postings are truthful, accurate, fair, and can be substantiated. Do not post disparaging comments about individuals or groups.

• Do not create new communication channels on behalf of the IRS or TAS.

• If not an official TAS spokesperson, do not attempt to serve as a spokesperson speaking on behalf of the IRS or TAS through social media tools - whether at work or in personal use.

• When using social media tools, applications, or platforms for personal reasons, practice safe surfing and consider setting your privacy settings to keep your page only viewable by persons you know.

• Understand that using an official job title, email address or the name of an IRS or TAS office in online interactions may give the false impression you are speaking on behalf of the IRS or TAS. If your profile indicates you work at the IRS or TAS, think about the potential consequences, including the possibility of being harassed or even threatened.

• If you feel the slightest bit uncomfortable about what you are about to post, don’t post it!

• Think twice before using geotagging or global positioning system features on a smartphone or any social media accounts, especially at work.

• Do not use audio or video recording, streaming or cameras on your smartphone and other devices while at work. Be sure to turn off all voice-activated applications and digital assistants while at work and any telework locations.

• It is fine to retweet or share a post from an official IRS or TAS platform, but do not add personal comments that could be mistaken as professional commentary.

• The Hatch Act also applies to personal social media activity. Be familiar with the rules.

(4) If contacted by someone via social media, it is okay to delete the post and ignore the communication. If the conduct persists, report the bad behavior according to the rules of the social media site.