Part 13 - Taxpayer Advocate Service

An IRM procedural update, effective 01/29/2025, was issued to revise IRM 13.1.2.4.1 regarding Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98). This is a DEI - EO Update.

An IRM procedural update, effective 08/14/2024, was issued to revise IRM 13.1.4 regarding Taxpayer Advocate Service (TAS) authority.

An IRM procedural update, effective 12/12/2023, was issued to revise IRM 13.1.6 regarding Casework Communications.

An IRM procedural update, effective 01/29/2025, was issued to revise IRM 13.1.6 regarding Casework Communications as a result of DEI - EO Update.

The purpose of this memo is to provide guidance for TAS employees on the types of taxpayer cases accepted into TAS under Criteria 9 – Public Policy, as outlined in Internal Revenue Manual (IRM) 13.1.7.3.4, TAS Case Criteria 9, TAS Public Policy. Effective 10/1/24. IRM 13.1.7.

An IRM procedural update, effective 5/20/2025, was issued to revise IRM 13.1.7.4, providing clarification to the PRWVH and Potential Scheme Case Acceptance Criteria.

An IRM procedural update, effective 4/24/25, was issued to revise IRM 13.1.7 regarding certain cases that should not be accepted into TAS.

This memorandum modifies procedures for working the following TAS cases, where established bulk Operations Assistance Request (OAR) criteria is met.

TAS is issuing a series of interim guidance to further modify our procedures and processes temporarily to better serve and advocate for our taxpayers. These new modifications are aimed at reducing the volume of cases individually assigned to our employees and to centralize our taxpayers who are impacted by systemic delays and issues.

This memorandum effective 9/11/24, is to temporarily implement procedures for all Intake Advocates to reduce the backlog of unprocessed Forms 911, Request for Taxpayer Service Assistance (And Application for Taxpayer Assistance Order) and other requests for TAS assistance. IRM 13.1.16.

The purpose of this memorandum is to temporarily extend specific guidance previously found in IGM TAS-13-1024-0005, Interim Guidance on Additional Extension of Temporary Modifications to Case Processing Timeframes (expiration date December 31, 2025). IRM 13.1.18. Effective 6/25/25.

TAS will primarily use the Zip Code Routing (ZCR) process to direct offices where to transfer cases for assignment. The Executive Director Case Advocacy – Intake and Technical Support (EDCA-ITS) organization will routinely monitor local office inventories and adjust the zip code assignment(s), as needed. This will provide a more uniform distribution of cases. Our goal is to have the average office-level inventory align with the national average and reduce disparity between offices.

An IRM procedural update, effective 11/19/2024, was issued to revise IRM 13.1.24 regarding advocating for taxpayers who received a refund claim disallowance letter from the IRS.

An IRM procedural update, effective 11/02/2023, was issued to revise IRM 13.1.24 regarding New Subsection, TAS Policies/Procedures to Be Considered in the Event of an Emergency; Updated TAO Language from Will Issue to May Issue

An IRM procedural update, effective 4/1/2025, was issued to revise IRM 13.2.2 regarding the implementation of the Phoenix system.

An IRM procedural update, effective 4/1/2025, was issued to revise IRM 13.2.3 regarding the implementation of the Phoenix system.

An IRM procedural update, effective 05/07/2025, was issued to revise IRM 13.1.7.4 regarding Updated Case Acceptance Criteria for Non-Congressional PRWVH Cases