TIN- Primary and Secondary - the Taxpayer Identification Number (TIN) for individuals consists of a nine-digit Social Security Number (SSN). The hyphens must be input in the proper format for SSNs. If there is a File Source Code, you must input it in the field after the Primary and /or Secondary SSN. Using the mouse to click on the question mark (?) will provide the following list of values:

Last Name - A 20-character field containing the taxpayer's last name. If married filing joint, input the last name of the secondary taxpayer on the 2nd Last Name line. This is a required field.

First Name- A 15-character field containing the taxpayer's first name. If married filing joint, input the first name of the secondary taxpayer on the 2nd First Name line.

Middle Initial- A 1-character field containing the middle initial of the taxpayer, if known. If married filing joint, input middle initial of secondary taxpayer, if known, on the 2nd Middle Initial line.

Title- A 4-character field indicating the title of the taxpayer. Select from the following list of values or write in a title up to five characters.

Address- 3-lines, each containing up to 35 characters for the taxpayer's address.

City- A 33-character field indicating the name of the taxpayer's city.

State- A 2-character field indicating the state abbreviation where the taxpayer resides. Select a state from the list of values. The field will be populated with the correct abbreviation for the selection.

Zip Code- A 3-section, 14-character field to indicate the taxpayer's Zip Code.

Contact- A 17-character field to provide the name of the person to contact. For example, if the inquiry relates to a joint account, input the name of the spouse who should be contacted.

Contact Title - A 17-character field to provide the title of the contact. For example: Primary TP, Secondary TP.

Best Time- A 13-character field indicating the best time to contact the taxpayer or representative. The format is hh:mm a or p (h=hour, m=minute, a=am, p=pm).

Phone- A 25-character field for the taxpayer's phone number. Allows for multiple phone numbers to be added beyond the three visible fields. Input the phone number with dashes. Room is available to add extension number. For example, (222) 555-5555 ext. 2555. If no phone number is available input all zeroes or the literal "No Phone" . Select the type of phone from the following list of values:

E-mail- A 25-character field indicating the taxpayer's E-mail address.

Outreach- These fields are required and are for statistical purposes to determine how the taxpayer's inquiry came to TAS. The entries are two fields of two-characters each. If the outreach information is available, it should be added when the case is created. If the information is not available at the time the case is created, you must obtain the information from the taxpayer/rep and add it to these fields prior to closing the case. Select from the following list of values:

Taxpayer Issue - A three-character field used to capture the taxpayer's perception of the problem/issue. The Taxpayer Issue Code (TIC) is a required field when creating a case based upon the information available at that time. You can update the TIC once the taxpayer's issue has been identified. Select the TIC from the list of values identified in Exhibit 13.4.5-1, Issue Code List.

TIN- The Employer Identification Number (EIN) of the business; use the hyphen. If there is a File Source Code, you must input it in the field after the TIN. If the File Source Code is V or W, a Social Security Number (SSN) would be input. Select a file source code from the following list of values:

Name- A 35-character field containing the corporate name of the business. This is a required field.

DBA - A 35-character field used if the business has a "Doing Business As" name different than the name in the Name field.

Address, City, State, Zip Code - Refer to IRM 13.4.5.2.1.1(f), (g), (h), (i) respectively.

Contact, Contact Title, Best Time, Phone, E-mail - Refer to IRM 1 3.4.5.2.1.1(j), (k), (l) (m), (n) respectively.

Outreach, Taxpayer Issue -Refer to IRM 13.4.5.2.1.1(o), and (p)respectively.

Last Name/First Name - Name of the initiator of the case. The information would be taken from the completed Form 911 from an Operating Division, or the TAS employee creating the case on TAMIS if a direct receipt.

Org - A 2-digit field representing the physical location of the employee, based on the prior location codes. Select the org code from the list of values identified in Exhibit 13.4.5-2, Organization Codes.

OpD Func - A 2-digit field representing the Operating Division Function of the employee who initiated the request. For example: TA=TAS, WI=Wage and Investment. Select the OpD Func from the list of values identified in Exhibit 13.4.5-3, Operating Divisions/Functional Unit Symbols and Location Codes.

OpD Loc - Up to four digits would be input in this field representing the location within the Operating Division/Function. Select the OpD Loc from the list of values identified in Exhibit 13.4.5-3, Operating Divisions/Functional Unit Symbols and Location Codes.Only those location codes associated with the OpD Func selected will display.

Language -This field has a default setting of English. Enter the taxpayer's primary language or select from the following list of values:

Hearing Impaired -Check this field if the taxpayer is hearing impaired.

Core Issue Codes - The Primary Core Issue Code (PCIC) is the most significant issue, policy or process causing the taxpayer's problem. It may or may not be the same as the Taxpayer Issue Code (TIC) described in 13.4.5.2.1.1(4)(p), Taxpayer Screen 1 of 5 - Individual Taxpayers, Domestic or Foreign Address. When adding the case to TAMIS the Primary Core Issue Code must be identified. If while working the case you determine the code is incorrect, it can be changed to reflect the appropriate code. Select the PCIC from the list of values identified in Exhibit 13.4.5-1, Issue Code List.

Secondary Core Issue Code -This is a display only field on this screen and populates systemically when entered on the Closing Action Screen described in IRM 13.4.5.4, Closing Actions.

MFT Fields - This includes the fields for the MFT Code, Tax Period and Plan. At least one entry in the Code and Tax Period fields is required. The fields allow for three entries to display on the screen. If more entries are needed, select Record then Insert from the menu bar. This will allow you to add additional MFTCodes, Tax Periods and Plans beyond the fields visible on the screen. When the Record/Insert feature is used, it will activate the scrolling feature, to allow you to view more than three MFT Codes, Tax Periods and Plans.

Code - This is a required field. A two-digit entry containing the Master File Tax Code (MFT) associated with the tax form involved with the inquiry. If the inquiry is non-account related and there is no MFT associated with the case, enter "00" . Select the MFT from the list of values identified in Exhibit 13.4.5-4, MFT Codes.

Tax Period - This required field is a six-digit entry in YYYYMM format for the tax periods involved. If the inquiry is non-account related and there is no tax period associated with the case, enter " 000000" in this field.

Plan - This field is completed when the Employer Identification Number (EIN) is added to the system with the definer/file source code P. The appropriate plan number would be added.

How Received - This is a required field. It is used to track how TAS received each case. Select from the following list of values:

IRS Rcv Date -This is a required field. Input the date the IRS received the inquiry. The format for entry is MMDDYYYY, no dashes required.

TAS Rcv Date -This is a required field. Input the date TAS received the inquiry. The format for entry is MMDDYYYY, no dashes required.

TAMIS Rcv Date -The date the case was created on TAMIS. This shaded field will be systemically populated once the process for creating a case is complete and the information saved.

ICP -This shaded field will systemically populate with the letter Y if the case was created through ICP, and the letter N if it was created directly on TAMIS with no ICP involvement.

Complexity -This is a required field. A three-digit field, which is determined initially by the Primary Core Issue Code. Select from the list of values identified in Exhibit 13.4.5-5, Complexity Codes.

BOD -This is a required field. A two-digit field used to identify the Business Operating Division of the taxpayer based upon the BOD on IDRS. Select from the following list of values:

BODC -A three-character field that contains the Business Operating Division Client Code (BODC). This code identifies the account as a member within a particular client segment or sub-group of the tax account's current BOD. The valid entry consists of three characters where each character position has a range of 36 values: 0-9, and A-Z, and blank (null) as a non-significant value.

Criteria Code -This field is required. A one-digit field used by TAS to categorize a case meeting TAS criteria for entry into the program. Select from the following list of values:

Added by -This field is systemically populated with the Employee ID # of the employee creating the case on TAMIS, once the screens are saved.

ECMS Control # - A 13-character field used to add the Executive Control Management System (ECMS) number of non-congressional inquiries received through ECMS.

Special Case -A two-character field used to identify specific types of cases. Select from the following list of values:

Local Use, Local Use 2, NTA Use, DBA/DIA use. N.O. Use -(five-character fields) - National Office and local management will provide the guidelines for the use of these fields. The NTA Use field will be used on those cases identified and created on TAMIS by employees assigned to the National Taxpayer Advocate toll-free telephone number. National Office will provide guidance on when to enter data in the DBA/DIA Use and N.O. Use fields. Local management generally will advise you if there is a requirement to enter data in the Local Use and Local Use two fields.

2848/8821/Other- This is a required entry. Use the radio buttons to select the type of authorization. If Other is selected you must access the "Other" text field and enter an explanation of up to 15 characters. An example of an entry into the "Other" text field would be "Verbal " .

Firm Name- This is a required field. Add the name of the POA's firm. If no firm exists, add the name of the representative.

Address, City, State, Zip- These are required fields. The address of the firm, or the representative, if no firm exists. Select the state from the list of values.

Last Name- This is a required field. Enter the last name of the taxpayer's representative.

First Name- Enter the first name of the taxpayer's representative.

M. I.- Enter the middle initial of the taxpayer's representative.

Title - Enter the title of the representative. Select from the following list of values or write in a title up to five characters:

Phone -Enter the phone number of the representative. No dashes are required; the phone number will be automatically formatted.

CAF # -Enter the Centralized Authorization File (CAF) number, if available.

Fax -Enter the fax number with dashes, of the representative.

Authorized to receive letters/notices -If representative is authorized to receive letters and/or notices check the box.

E-mail -Enter the E-mail address of the representative. Taxpayer information may not be included in outgoing E-mail to the representative.

Date Form 2848/8821 Sent to CAF -Enter the date you sent either of these forms to the CAF.

Last Name -This is a required field. Enter the last name of the Congressman or Senator.

First Name -This is a required field. Enter the first name of the Congressman or Senator.

M. I. -Enter the middle initial of the Congressman or Senator.

Personal Title -Under certain circumstances the salutation of a letter would be Dear Mr. Smith, rather than Dear Congressman Smith. When this type of salutation is required, select the appropriate personal title from the following list of values:

Senator/Representative -This is a required field. Select the appropriate radio button; Representative is the default value.

Title -The Title will be populated with either U.S. Representative or U.S. Senator, depending on the radio button selected. If using a title different from those in the default setting, select from the list of values identified in Exhibit 13.4.5-6, Title - Senator/Representative.

District # - A two-digit field used to enter the number of the congressional district, generally found on the congressional letterhead.

State - This is a required field. Select the appropriate state from the list of values, and the field will be populated with the correct abbreviation for the state.

Committee -Enter name of the committee, if the inquiry was received from the Senate Finance Committee (SFC) or the Ways and Means Committee. These cases would generally be received through the Executive Correspondence Management System (ECMS).

Address, City State, Zip -These are required fields. Enter the information for the Congressional office. Select the state from the list of values.

Aide's Name -Enter the first and last name, respectively, of the Congressional aide assigned to the case. For example: Mary Smith

Phone # -Enter the phone number, with dashes, of the Congressional Aide.

Fax # -Enter the fax number, with dashes, if available.

E-mail -Enter the E-mail address, if available.

Received Date -This is a required field. Enter the date the Congressional inquiry was received by TAS. If a Congressional case was received and worked by the Government Liaison, enter the date IRS received the inquiry. The format is MM/DD/YYYY.

Closed Date -Enter the date the closing contact was made with the Congressional office. The format is MM/DD/YYYY.

System Add -this is a view only field and will be systemically populated with the date the Congressional Screen is saved to TAMIS.

Disclosure Release Received -Check the field to indicate you received the disclosure authorization. If the Congressional office has not provided you with a valid disclosure authorization from the taxpayer, leave this field blank.

Duplicate -This field will systemically populate when more than one Congressional record is added to a case. However, at this time we are adding duplicate Congressional cases separately, therefore the feature is on hold. Refer to IRM 13.4.5.2.2.2.1, Duplicate Congressional Inquiries.

The static display area, where taxpayer and TAS office information is posted

Section III. Responsible OD/Func Information

Section IV. Specific Assistance Request

CF#- the case file number of the TAS case

Org Code- the Org Code to which the case is assigned to

TAS Group- the group to which the case is assigned to

BOD- the business Operating Division to which the taxpayer belongs (from Taxpayer Screen 5 of 5)

Criteria - criteria code of the case

TP- reflects the taxpayer name as shown in the TAMIS permanent display area (from Taxpayer Screen 1 of 5)

P TIN- primary taxpayer's SSN or EIN

S TIN - secondary taxpayer's SSN or EIN

OAR Serial # - a unique number assigned to each OAR created

Date Created- the date the OAR Screen was added and saved on TAMIS

Age- the age of the OAR, calculated as follows:

OAR Issue- Select an issue code that accurately identifies the issue related to the related recommended actions requested on the OAR. This is the issue code of the OAR, which is not necessarily the same as the primary/secondary core issue code of the case.

If "999" is selected (Other), you must enter text in the second field, which holds up to 17 characters.

OAR MFT- The MFTs, tax periods, and plan numbers are copied from the data entered on screen 5 of the Taxpayer screen. Select or deselect the period(s) for the OAR by clicking on the check box to the right of the Plan Number field. The up and down arrows to the right of the check box are used to view all periods entered on screen 5 of the Taxpayer screen. MFTs, tax period, and plan numbers cannot be added, deleted, or updated on the OAR screen.

BOD - This required field represents the Business Operating Division/function responsible for taking the recommended actions requested on the OAR.

Org Unit- Select this required field from a drop-down list of values. The organizational unit is based on the BOD selected; only those organizational units valid for the BOD will appear.

Area- Select this field from a drop-down list of values. Choose the area within the organizational unit responsible for taking the recommended actions requested on the OAR. Only those areas valid for the selected organizational unit will appear. This field may or may not be required, depending on which BOD and Org Unit is selected.

Location - Select this field from a drop-down list of values. Choose the location within the area responsible for taking the recommended actions requested on the OAR. Only those locations valid for the selected area will appear. This field may or may not be required based on the location selected.

Unit- Select this field from a drop-down list of values. Choose the unit within the location responsible for taking the recommended actions requested on the OAR. Only those units valid for the selected location will appear. This field may or may not be required based on the location selected.

OD/Func. Liaison Name- Enter the name (first name, middle initial, last name) of the liaison to whom the OAR is being sent to. The first name and last name fields are required.

OD/Func. Liaison Phone#- Enter the liaison's telephone number, with dashes.

OD/Func. Liaison FAX #- Enter the liaison's fax number, with dashes.

Date OAR sent to OD/Func.- Enter the date the OAR was forwarded to the Operating Division or Function. This is a required field, prior to entering a date in Section V, Liaison Received Date field.

Date Acknowldg (Expected)- This date field is generated by TAMIS based on the Received Date(located in Section IV of the second OAR screen). Once the initiator inputs the Liaison Received Date, the expected acknowledgement date is calculated based upon the following rules:

Relf Detrm Date (Expected) - This date field is generated by TAMIS for Criteria 1-4 cases only, and is based on the Liaison Received Date (located in Section IV of the second OAR screen). The system will calculate the expected relief determination date by adding three working days to the Liaison Received Date ( as input by the initiator).

Date Acknowldg (Actual) - This date field is systemically generated by the date input for the Liaison Acknowldged Date in Section V of the second OAR screen.

Relf Detrm Date (Actual)- This date field is systemically generated by the date input for the Relief Determination Date field in Section lV of the second OAR screen.

Description of Recommended Actions - Provide a detailed narrative explanation and justification of all actions requested of the Operating Division/Functional Unit. Indicate how any attached taxpayer-provided or other documentation supports the carrying out of TAS recommended actions. If the request involves, for example, an account adjustment, specify the type and nature of the adjustment (e.g.; tax, penalty and /or interest abatement), but do not provide a listing or breakdown of transaction codes and dollar amounts since the latter will be the responsibility of the Operating Division/Functional Unit after they review the materials. The field will display six lines of text, but is scrollable of more lines are needed, up to 3,795 characters. This is a required field.

Supporting Documents - List all attached taxpayer-provided or other documents supporting the TAS recommended action. (Note: supporting documents will generally not include copies of TAMIS screens, Form 911H, Form 911, Form 3870 or similar internal forms.) The field will display three lines of text, but is scrollable if more lines are needed, up to 1,725 characters. This is a required field.

Requested Completion Date- Enter the date (mm/dd/yyyy) the recommended actions should be completed by the Operating Division/Functional Unit. This is a required field.

Negotiated Completion Date- If a completion date requires negotiation with the Operating Division/Functional Unit, enter the agreed upon completion date.

Updated - This systemically generated field provides a count of the number of times the Negotiated Completion Date field is updated.

Liaison Received Date- Enter the date the Operating Division/Function Liaison received the OAR. This is a required field prior to entering a date in Section VII, Date Completed OAR received field.

Liaison Acknwldgd Date- Enter the date the Liaison acknowledged receipt of the OAR. This is a required field prior to entering a date in Section VII, Date Completed OAR Receivedfield.

Date Assigned- Enter the date the case was assigned to an employee in the Operating Division/Function. This is a required field prior to entering a date in Section VII, Date Completed OAR Receivedfield.

Relief Determination Date- This field is used for Criteria 1-4 cases only. Enter the date the Operating Division/Function made the relief determination. This is a required field prior to entering a date in Section VII, Date Completed OAR Receivedfield.

OD/Func. Employee's Name- Enter the name of the employee in the Operating Division/Function assigned to work the OAR. Input first name, middle initial, last name. The first name and last name fields are required at the time a date is entered in the Date Assistance Actions Completed field, Section VI.

Phone #- Enter the phone number of the OD/Func. employee. This is a required field.

Fax #- Enter the fax number of the OD/Func. employee.

OD/Func. Mailing Address, City, State, and Zip- Enter the address of the employee assigned the OAR. The state field has a drop-down list of values.

Managers Info- Enter the name and phone number of the OD/Func. employee's manager.

Assistance Actions Completed- Enter all assistance actions taken by the Operating Division/Functional Unit based upon the information on the returned Form 12412. Enter up to 1,760 characters. This is a required field and must be entered prior to the input of a date in the Date completed OAR Receivedfield in Section VII.

Date Assistance Actions Completed- Enter the date the actions were completed by the Operating Division/Function employee. This is a required field only if the OAR is not rejected by the Operating Division/Function. The field must be completed prior to the input of a date in the Date completed OAR Received field in Section VII. This field is not required and cannot be completed if a date is entered into the Date OAR Rejected/Returned to TASfield.

Checkboxes- The seven checkboxes located in Section VI are only used to provide reasons why the Operating Division/Function has not taken action on an OAR, and it has been rejected back to the TAS employee. Check one or more of the appropriate boxes based upon the feedback from the Operating Division/Function Employee and/or the information the rejected Form 12412. One or more checkboxes are required if a date is entered in the Date OAR Rejected/Returned to TAS field.

Reject/Return Explanation- This field is required if one or more of the checkboxes described above are checked. Enter a detailed explanation of why the OAR as explained by the Operating Division/Function employee per the returned form 12412. Enter up to 1,210 characters.

Date OAR Rejected/Returned to TAS- This is a required field if data is entered into any of the checkboxes and Reject/Return Explanation fields. Enter the date the OAR was rejected/returned (sent) to TAS by the Operating Division/Function Liaison. When you enter a date in this field and you save the OAR, the system will generate a dialog box asking if you want to reissue the OAR. By selecting "Yes" your original OAR is saved and a new OAR is created duplicating many of the same entity fields and large text boxes. If you select "No" , the OAR is saved but no new OAR is created.

Date Completed OAR Received- Enter the date the TAS employee receives the OAR package back from the Operating Division/Function. This date must be equal to or greater than the date entered into the Date Assistance Actions Completed field or the date entered into the Date OAR Rejected/Returned to TASfield.

Were all recommended actions completed?- Select from the drop down list of values, "Yes" or " No" . This field is required if the date was input to the Date Assistance Actionsfield, Section VI.

Created By- This is a systemically populated field reflecting the login of the employee who created and saved the OAR.

Generate 12412- As explained on OAR Screen 1, this button is found on both OAR Screens and is used to generate and print the From 12412. If no TAS SLA Liaison has been identified on the Employee Screen for your Org. Code, the following error message will be generated:

IDRS control closed Date- enter the date you closed the IDRS control in MM/DD/YYYY format, if applicable.

Holds Addressed- Check the box if you released a hold.

All documents/returns refiled- Check the box if you returned documents to files.

Taxpayer Entity/POA/Congressional - Check this box to confirm you have verified the entity information entered on those screens.

Outreach, Local Use, Local Use2, NTA Use, DBA/DIA Use, and N.O. Use- These fields will be populated from the information entered on the Taxpayer Screens (5 of 5). You must confirm the information in these fields is correct. If the information is not correct you must correct the appropriate fields.

Complexity Code- This field will be populated from prior entries onto TAMIS. Verify the entry is correct and update if necessary.

Core Issue Codes- Refer to Exhibit 13.4.5-1, Issue Code List.

Closing Date- Enter the date all required actions have been taken.

TAO/Relief Code- This is a required field for criteria 1-7 cases. It is a two-digit code selected from the list of values. Enter either the TAO or Relief Code.
•Relief Codes- Figure 13.4.5-1 provides the Relief Codes for criteria 1-7 cases when "Full" , "Partial" or "No Relief" is provided. Select the appropriate two-digit code from the list of values for the case you are closing and enter in the TAO/Relief Code field.

TAO/Relief Date- This is a required field for criteria 1-7 cases if the TAO/Relief Code is 07, 08, 09, 60, 61, 70, or 71.

Assistance Code- When closing a case and no relief code is entered, you will be prompted as to whether you provided any other assistance to the taxpayer. The prompt is activated for criteria codes 1-7 cases with No Relief codes 50-56, and TAO code 10. Criteria 9 cases always require an Assistance Code. Select the two-digit code from the list of values. Refer to Figure 13.4.5.3.

IRC- This field requires an entry when Relief Code 50, or Assistance Code 90 is selected in the TAO/Relief code field, or Assistance Codefield, respectively. You must select the applicable code from the list of values, citing why the law prevents you from providing relief. Refer to Figure 13.4.5-45 for a list of IRCs. If none of the choices from the list values apply, you must enter the appropriate IRC in the format XXXX(x), with a brief description not exceeding 55 characters.

Manual Refund- Check this box if a manual refund was issued to the taxpayer.

No Customer Survey Contact- Check this box to indicate that this taxpayer should not be contacted for the Gallup survey. An example is Potentially Dangerous Taxpayer, (PDT). Only permission level 4 users can check this box.

Close This Case Button- Once all information is added to the Closing Action screens and the case is ready to be closed, selecting this button will close the case. See Note.