Taxpayer Advocate Service – Part 13

IRM 13.1 - Interim Guidance on Advocating for Taxpayers Claiming Earned Income Tax Credit (EITC) with Respect to a Qualifying Child
The National Taxpayer Advocate issued Interim Guidance for TAS employees to follow when advocating for Taxpayers Claiming Earned Income Tax Credit (EITC) with Respect to a Qualifying Child effective on February 9, 2012.

IRM 13.1 - Interim Guidance on Penalty Relief Advocacy, and Using the Reasonable Cause Assistant (RCA)
The National Taxpayer Advocate issued Interim Guidance to help TAS employees discern how they can best advocate on behalf of taxpayers seeking penalty abatements, including abatement requests that the IRS considers using the Reasonable Cause Assistant (RCA) effective on February 7, 2012.

IRM 13.1 - Interim Guidance on Advocating the Non-filing of Notices of Federal Tax Lien in Certain Situations
The NTA signed additional interim guidance focusing on advocating for non-filing of Notice of Federal Tax Liens in certain situations. Effective date 7/22/2012.

IRM 13.1.6 - Interim guidance on Social Security Number (SSN) Elimination and Reduction Plan
TAS issued a memorandum to employees on April 18, 2012 supplementing IRM 13.1.6. The memo provides guidance on eliminating and reducing unnecessary use of Social Security numbers on TAS correspondence. The guidance is effective on April 18, 2012.

IRM 13.1.6 - Guidance on Leaving Messages on Taxpayers’ Answering Machines/Voicemail Systems
The National Taxpayer Advocate issued updated guidance to all Taxpayer Advocate Service (TAS) employees about the procedures for leaving a message on a taxpayer’s answering machine or voicemail. Effective date 08/03/2012. This will be incorporated into 13.1.6.

IRM 13.1.7 – Interim Guidance on Accepting Cases under TAS Case Criteria 9, Public Policy
The National Taxpayer Advocate has issued interim guidance on accepting cases under TAS Case Criteria 9, Public Policy. This guidance will not be incorporated into IRM 13.1.7 because TAS will issue guidance on case issues authorized for acceptance under TAS Case Criteria 9 annually. Effective date 1/9/2012.

IRM 13.1.7 - Reissuance of Interim Guidance on Changes to Case-Acceptance Criteria
The National Taxpayer Advocate reissued Interim Guidance to all TAS employees that changes TAS’s Case-Acceptance Criteria for certain Systemic Burden cases. Effective date 9/25/2012. This guidance is temporary and will not be incorporated into 13.1.7.

IRM 13.1.10 - Interim Guidance on Advocating for Taxpayers When a Return Preparer Appears to Have Committed Fraud
The National Taxpayer Advocate issued Interim Guidance on Advocating for Taxpayers When a Return Preparer Appears to Have Committed Fraud effective on February 7, 2012.

IRM 13.1.10 - Reissuance of Interim Guidance on Recognizing and Assisting Victims of Return Preparer Refund Theft
The National Taxpayer Advocate reissued Interim Guidance to all TAS employees on how to recognize instances of refund theft by tax preparers and the steps to take to advocate for impacted taxpayers. Effective date 07/06/2012. This guidance will be incorporated into IRM 13.1.10.

IRM 13.1.16 - Interim Guidance on Centralizing Accounts Management Services (AMS) Referrals
The Deputy National Taxpayer Advocate issued interim guidance to all TAS Employees on routing of Accounts Management Services (AMS) receipts from Operating Division (OD) co-located toll-free call sites. Effective date: 07/30/2012. This guidance will not be incorporated into IRM 13.

IRM 13.1.19 - Interim Guidance on Advocating for Taxpayers through the Operations Assistance Request (OAR) Process
The National Taxpayer Advocate issued Interim Guidance on Advocating for Taxpayers through the Operations Assistance Request (OAR) Process effective on February 7, 2012.

IRM 13.1.19 - Re-Issuance of Interim Guidance on Timeframes for Following up on Expired Operations Assistance Requests
This memorandum reissues interim guidance on the timeframe for following up on expired Operations Assistance Request Process, as issued by the Deputy National Taxpayer Advocate in March 2011. The guidance extends the timeframe for follow up from three workdays to five.

IRM 13.1.20 - Interim Guidance on Preparing Taxpayer Assistance Orders (TAOs) Involving Return Preparer Fraud
The National Taxpayer Advocate issued supplemental guidance on advocating for victims of return preparer fraud by immediately issuing Taxpayer Assistance Orders (TAOs) to resolve account issues, effective May 23, 2012.

IRM 13.1.21 - Interim Guidance on Closing Prints for TAS Cases
The purpose of this memorandum is to clarify methods for including closing Integrated Data Retrieval System (IDRS) prints in TAS case files. Effective 2/9/2012.

IRM 13.2.1 - Interim Guidance on Post Annual Report to Congress (ARC) Process
The National Taxpayer Advocate signed an Interim Guidance Memorandum effective August 29, 2012, that reissues guidance on the post ARC process to review, monitor, and report the status of Internal Revenue Service (IRS) actions in response to the Most Serious Problem (MSP) recommendations made in the ARC. This guidance will be incorporated into IRM 13.2.1.

IRM 13.2.4 - Interim Guidance on Systemic Advocacy Management System User Account Management
The Deputy National Taxpayer Advocate issued interim guidance to establish procedures to meet Federal Information Security Management Act (FISMA) security requirements in respect to the Systemic Advocacy Management System (SAMS II) user account management. Effective 05/31/2012.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.