Delegation Order 3-1 (Rev. 2) grants the NTA and Local Taxpayer Advocates (LTA) the authority to make credits or refunds within the applicable period of limitations, including manual refunds in certain circumstances. This authority cannot be redelegated below the LTA. See IRM 1.2.2.4.1, Delegation Order 3-1 (Rev. 2), Credits and Refunds, and IRM 21.4.4, Manual Refunds, for additional information and procedures.

The issuance of a manual refund is also impacted by Delegation Order 1-41, Delegation of Officers and Employees as Authorized Certifying Officers, see IRM 1.2.2.2.32, Delegation Order 1-41, (formerly DO 28-11) Delegation of Officers and Employees as Authorized Certifying Officers.

Delegation Order 13-1 (Rev. 1), grants LTAs the authority to issue, modify, or rescind TAOs. See IRM 1.2.2.13.1, Delegation Order 13-1 (Rev. 1), Authority to Issue, Modify or Rescind Taxpayer Assistance Orders

Delegation Order 13-2 (Rev. 1) grants the NTA the authority to perform certain tax administration functions for cases meeting criteria for acceptance into TAS and for which a TAS case is open, as set forth in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, (or successor provisions). See IRM 1.2.2.13.2, Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions.

In Delegation Order TAS-13-2-1, the NTA redelegated the authorities in Delegation Order 13-2 (Rev. 1) to TAS employees as described in IRM 1.2.2.13.2.1, Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions.

Case Advocates - In general, TAS employees at or above the grade or position level of Case Advocate have the authority to:

Case Advocates – In addition to the duties listed above in paragraph (3), TAS employees at or above the grade or position level of Case Advocate have the authority to perform the duties assigned to Accounts Management (AM) employees under the procedures contained in IRM 3.11.6.6(1), IRM 5.19, and IRM 21.1 through IRM 21.7 (or successor provisions) (but only those AM duties in existence as of October 1, 2007). This does not include the authority to:

Intake Advocates - The NTA also redelegated the following authorities to TAS employees at the grade or position level of Intake Advocate:

Intake Advocates – Similar to Case Advocates, the authority of Intake Advocates parallel the duties assigned to AM employees under the procedures contained in IRM 3.11.6.6(1), IRM 5.19, and IRM 21.1 through IRM 21.7 (or successor provisions) (but only those AM duties in existence as of October 1, 2007). Unlike Case Advocates, however, Intake Advocate duties are limited to only the following actions:

There are some authorities that AM employees have, that TAS employees do not have, as those authorities require specialized skills or the expertise of OD/Function employees. For example, TAS employees cannot allow or disallow claims for credit or refund, accept or deny requests for penalty abatement (except for TFRP in limited circumstances, see IRM 13.1.4.2.3.6 (2)) or report accounts as CNC.

The references to “(or successor provisions)” are meant to convey the principle that should the IRM be renumbered over time, TAS employees may still have a particular authority. For example, suppose on October 1, 2007, TAS employees had the authority to take an action because it was an authority that AM employees had in IRM 21.7. In 2017, IRM 21 was renumbered and what was in IRM 21.7 is moved to IRM 21.9. IRM 21.9 is the successor provision and TAS employees can still exercise that authority even though it is no longer in IRM 21.7.

See Exhibit 13.1.4-1, Delegated Authority Decision Chart.

Delegation Order No. 13–3, grants the NTA alone the authority to issue a Taxpayer Advocate Directive (TAD) to mandate administrative or procedural changes to improve the operation of a functional process or to grant relief to groups of taxpayers (or all taxpayers) when implementation will protect the rights of taxpayers, prevent undue burden, ensure equitable treatment, or provide an essential service to taxpayers. See IRM 1.2.2.13.3, Delegation Order No. 13-3 (formerly DO-250, Rev.1), Authority to Issue Taxpayer Advocate Directives.

The authority to rescind or modify a TAD is granted to the NTA, the Commissioner of the Internal Revenue Service, the Deputy Commissioner for Operations Support, and the Deputy Commissioner for Services and Enforcement.

For more information about TADs, see IRM 13.9.1 Procedures for Taxpayer Advocate Directives

TAS does not have authority to take action on an account open in another OD/Function. If the account is open in another OD/Function, an OAR is necessary in accordance with the SLA. See IRM 13.1.19, Advocating with Operations Assistance Requests (OARs). In these instances, TAS must update the IDRS open control to “B” status to allow the OD/Function to take the requested action.

If there was a prior substantive determination made by another OD/Function, TAS does not have authority to overturn/overrule the determination.

If an AM employee made a determination on a case which was not “substantive”, lacked independent judgement and was routine in nature and the taxpayer contacts TAS with new information to resolve the issue, TAS, acting within its delegated authority and in accordance with IRM 21 guidelines may take action, provided the account is not open in another function. Intake Advocate delegated authorities are further limited, see IRM 13.1.4.2.2.3 (5).

Case Advocates have authority to correct administrative and Service errors, when the case is not open in another OD/Function. This authority applies to obvious errors; decimal point errors, transposition errors and may include corrective actions such as increasing/decreasing assessments or increasing/decreasing credits to figures as reported by the taxpayer. Definitions of administrative and Service errors can be found in IRM 21.1.3.20, Oral Statement Authority; IRM 21.5.2.4.1.2, Service Errors (Effect on Penalty and Interest); and IRM 21.7.1.4 , Business Master File (BMF)/Non-Master File (NMF) Adjustment Procedures.

Case Advocates do not have the authority to correct IRS errors where the OD/Function adjusted the tax but failed to adjust a related manually assessed penalty. This situation is not an obvious administrative or service error. Furthermore, TAS generally has no authority to make a determination on penalty abatements (see IRM 13.1.4.2.3.7 (2), Penalties, for the exception). The OAR process must be used to advocate for abatement of the penalty, see IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

Adjustments made by an OD/Function that unpost do not constitute an administrative or service error. Use the OAR process to advocate for correction of the unpostable condition, see IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

Intake Advocates do not have authority to correct administrative errors or Service errors. See IRM 13.1.4.2.3.3.

TAS does not have authority to process returns.

TAS does not have authority to input IDRS Transaction Codes indicating receipt of the returns.

TAS is not an authorized IRS filing location. Therefore, a return mailed or hand-delivered to TAS is not considered filed with the IRS until it is received by an authorized IRS office. If a return is received from a taxpayer, refer to IRM 13.1.18.8.3, Taxpayers Delivering Returns to TAS and TAS Date Stamp, for the procedures to follow to ensure that the return is filed in the properly designated location as soon as possible. TAS employees should educate taxpayers about the proper filing location.

TAS does not have authority to prepare tax returns; if the taxpayer needs assistance with preparing a return, TAS employees should refer taxpayers to a Volunteer Income Tax Assistance program, a Tax Counseling for the Elderly site, or an IRS TAC, where available. If the taxpayer has a delinquent return, the taxpayer may be eligible for assistance preparing the return from a Low Income Taxpayer Clinic (LITC). Refer the taxpayer to Pub 4134 for more information about LITCs.

TAS does not have authority to issue a manual refund involving a Refund Hold (RH) case because TAS is prohibited from allowing or disallowing claims for refund. See IRM 25.12.1.14.1, Releasing the Refund Hold Freeze, for IRS procedures for resolving Refund Hold cases.

Case Advocates have authority to add Computer Condition Codes (CCCs) "O" and "Y" to the entity section of an unprocessed return in an Offset Bypass Refund (OBR) case. The authority to grant or deny a request for an OBR has nothing to do with the authority to allow or disallow the claim for refund. The coding is not a determination about the amount or validity of the refund itself. The intent of the "O" code is to prevent the refund from generating systemically. The "Y" code sends the return to Error Resolution for systemic validation of the refund amount. Refer to IRM 13.1.24.6.2.7, OBRs and Receipt of Unprocessed Original Returns and Other Circumstances, for additional information.

Case Advocates have authority to request a direct deposit manual refund based on hardship after the IRS has determined that the taxpayer is entitled to a refund and the amount of such refund. See IRM 21.4.4.5.2(1), Preparation of Form 3753, Manual Refund Posting Voucher.

Case Advocates have authority to input NOREF with definer code "P" , when an account is not open in another OD/Function, to either stop a computer-generated refund check or stop a manual refund that was initiated by TAS.

TAS does not have authority to allow or disallow claims for credit or refund, regardless of the type of tax, taxpayer or form the claim is filed on (e.g., Form 1040, Form 1040-X , Form 1120 , Form 1120-X , Form 843 ). Case Advocates will use the OAR process to advocate for taxpayers with respect to these claims. See IRM 13.1.19, Advocating with Operations Assistance Requests (OARs).

To obtain an adjustment of tax paid or credit not previously reported or allowed, a taxpayer must file a timely claim for refund or credit. See IRC 6511. Formal claims are those filed on the appropriate IRS form, whereas informal claims are those that are not filed on the appropriate IRS form but put the IRS on notice that the taxpayer is requesting a refund or credit (e.g., a timely letter to the IRS which clearly indicates that the taxpayer is requesting a refund or credit). In addition, any attachment to a return which impacts the calculation of the taxpayer’s tax liability may constitute a “claim” (e.g., Form 8379 or Form 5405, Repayment of the First-Time Homebuyer Credit). The term “claim” is also used in a generic sense to cover, for example, a request for abatement of interest or a request for relief from joint and several liability (“innocent spouse claim”). There is no all-inclusive list of claims. If you are uncertain whether a document constitutes a claim that TAS has authority to act upon, discuss with your manager, and then contact the Office of Technical Analysis and Guidance (TAG), if additional guidance is necessary.

Once the OD/Function has determined the taxpayer is entitled to the refund, Case Advocates can obtain written approval from the OD/Function, per IRM 13.1.4.2.3.1.2, to issue a manual refund, if necessary.

If the OD/Function makes a determination to partially or fully disallow a claim for credit or refund, TAS does not have authority input the adjustment and issue the denial letter to the taxpayer with appeal rights. It is inappropriate for TAS to input the adjustment and issue the denial letter, even if the OD/Function gives written permission to do so, as this action would be a contradiction to the guiding principles of TAS. Refer to IRM 13.1.4.2.2, Delegated Authorities.

TAS does not have authority to report modules as CNC, regardless of the closing code on the account or the reason for reporting an account CNC. The OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

TAS employees can take other actions, within their delegated authority, on a case already in Status 53 (CNC), as it is not considered “open in another OD/Function.” See IRM 13.1.4.2.3.1.1.

In general, TAS does not have authority to accept or deny penalty abatement requests. This includes penalty abatement requests based on Oral Statement Authority as described in IRM 21.1.3.20. See paragraph (2) below for the only exception where Case Advocates have authority to adjust penalties.

TFRP is the only penalty Case Advocates have authority to adjust. That authority, however, is limited to the circumstances described in IRM 5.19.14.4.3, Processing TFRP Adjustments. Thus, Case Advocates can make adjustments to a TFRP liability based on a full paid or satisfied account only in the following circumstances:

In each of the circumstances in (2), the underlying liability has been paid and TAS is making an adjustment for which no appeal rights exist or are appropriate. Abatements of the TFRP not covered by these three circumstances can only be authorized and input by Field Collection or the Technical Support Function.

For information regarding TAS’s role in penalty relief, see IRM 13.1.24.6.1, Penalty Relief Advocacy.

TAS employees have authority to establish Installment Agreements (IA) as described in IRM 5.19.1.6.4 (or successor provisions) up to specific aggregate assessed balance amounts. See IRM 5.19.1.6.4, Installment Agreement (IAs), and IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview.

Before considering an IA, TAS employees should analyze the taxpayer’s account and discuss collection alternative with the taxpayer. See IRM 13.1.24.5, Introduction to Collection Issues.

TAS employees have authority to input Transaction Code (TC) 971 Action Code (AC) 043, indicating a pending IA, when criteria in IRM 5.19.1.6.4.7, Pending IA Criteria, is met.

TAS employees will not secure levy sources when accepting IAs within their authority.

TAS employees do not have authority to make NFTL determinations. Therefore, when accepting an IA requiring a NFTL determination, Case Advocates can advocate for non-filing of the NFTL in appropriate circumstances, but ultimately the IRS must make the determination. See IRM 13.1.24.5.1, Advocating to Defer Filing or the Non-Filing of Notices of Federal Tax Lien in Certain Situations.

Aggregate assessed balances over a set amount that cannot be full paid (within 72 months for balances up to $50,000), require Case Advocates to secure and analyze a Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, or Form 433–B, Collection Information Statement for Businesses. Use collection guidelines in IRM 5.19.1.6.4.6 to determine the correct amount the taxpayer should pay. TAS has the authority to input an IA when the IDRS account is in notice status.

TAS does not have authority to input a Direct Debit Installment Agreement (DDIA). See IRM 5.19.1.6.4.13.1, DDIA, Form 433–D, Installment Agreement, and Form 9465, Installment Agreement Request. Generally, a Notice of Federal Tax Lien (NFTL) determination is not required for a Streamline Installment Agreement paid by Direct Debit. See IRM 5.19.1.6.4.

Follow procedures contained in IRM 5.19.13, Campus Procedures for Securing Financial Information, to analyze collection information statements and substantiation.

TAS will not deny a request for an IA. The guiding principles of TAS’s delegated authority specifically preclude TAS from making any determination for which the taxpayer would be granted appeal rights. Because the denial of an IA can be appealed (see IRC 6159(f) and IRC 7122(e)), the denial conflicts with TAS’s role as an advocate. In cases where a taxpayer has proposed an IA that is not acceptable, Case Advocates should forward the request to the appropriate Compliance function via an OAR, requesting a determination and issuance of appeal rights if the determination is to deny the request. See IRM 5.19.1.6.4.9, IA Rejection Criteria, and IRM 5.19.1.6.4.10, Proposal to Reject IA to Independent Review.

TAS must inform the taxpayer that penalties and interest continue to accrue during the IA period, there is an IA user fee, a Notice of Federal Tax Lien may be filed (if mandated by statute), and future compliance with the tax laws is required.

TAS does not have authority to modify an IA established by another OD/Function. The OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

Case Advocates have authority to reinstate an original IA if the terms of the agreement have not changed.

TAS does not have authority to take action on an IA in suspended (Status 61) or deferred statuses (Status 63). The OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

Intake Advocates do not have authority to modify an IA, even those input by TAS.

TAS does not have authority to take action on SFR issues, the OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

TAS does not have authority to take action on AUR issues, the OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

TAS does not have authority to reconsider, overturn or overrule an audit or credit disallowance, the OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

TAS employees have authority to accept verbal requests for account adjustments without written documentation, as described in IRM 21.1.3.20, Oral Statement Authority, provided the account is not open in another function.

TAS employees have authority to make tax account adjustments below certain dollar amounts, provided the account is not open in another function. See IRM 21.1.3.21, Tolerances, for an explanation of tolerances and IRM 21.5.1.4.12, Tolerances, for a listing of tolerance threshold/ceiling amounts.

TAS employees have authority to take action on general math errors, as described in IRM 21.5.4, General Math Error Procedures. This authority applies to addition and subtraction errors on the return, use of an incorrect tax table, omission of information required to substantiate an entry, and certain EITC disallowances.

TAS has the authority to make math error adjustments for Alternative Minimum Tax following the procedures in IRM 21.5.4.5.4, Math Error Substantiated Protest Processing. Per IRM 21.5.4.5.4(1)(a), oral statement adjustments are limited to the amount shown on the original return. Do not reduce tax below the amount reported on the original return or allow credit in excess of the amount claimed on the original return without a written statement from the taxpayer.

TAS does not have authority to take action on First-Time Homebuyer Credit (FTHBC) cases, Affordable Care Act (ACA) cases or other math error cases arising from legislative enactments after October 1, 2007. Similarly, for any other issue involving a change in the law that occurred after October 1, 2007, unless the Commissioner has issued guidance (e.g., Delegation Order, Interim Guidance Memorandum (IGM)) that clearly indicates that TAS employees have authority regarding that particular issue, the fact that AM employees can exercise that authority is not relevant.

Case Advocates have authority to release levies in systemically generated cases in certain circumstances under the provisions described in IRM 5.11.7.3.6, Blocking or Releasing FPLP Levy, provided the module(s) is not open in another function. See IRM 5.11.7.3.1.2, Delegation Authority. There are three types of systemically generated or automated levies:

Case Advocates have authority to sign a release of a systemic levy.

Intake Advocates do not have authority to sign a release of a systemic levy.

TAS does not have authority to release non-systemic levies, the OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

TAS does not have authority to make a determination regarding the return of levy proceeds, the OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

Case Advocates have authority to issue a manual refund for the return of levy proceeds only when the:

Case Advocates have authority to release liens if the account is full paid and upon substantiation no other balance due exists as described in IRM 5.17.2.8.3, Release of Lien, provided the account is not open in another OD/Function. TAS has made a business decision that the authority to sign a NFTL release is granted to LTAs or above. An OAR to the OD/Function in accordance with the SLAs is necessary to file the NFTL release with the recording office. See IRM 5.12.3, Lien Release and Related Topics, for more information.

At this time, TAS has made a business decision that Intake Advocates will not exercise this authority.

TAS does not have authority to take action on Exempt Organization (EO) or Employee Plan (EP) issues including EO/EP account related issues, payment tracers, credit transfers, carrybacks, penalties, interest, name changes, EO/EP determinations, and technical questions, the OAR process must be used. See IRM 21.7.7, Exempt Organizations and Tax Exempt Bonds, and IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

TAS employees have authority to take actions on certain types of international issues. See IRM 13.1.4.2.2.3.

Under IRM 21.1, Accounts Management and Compliance Services Overview through IRM 21.7, Business Tax Returns and Non-Master File Accounts, TAS can work the following types of international issues (Intake Advocate delegated authorities are further limited. See IRM 13.1.4.2.2.3(5)):

TAS does not have authority to make international adjustments. See IRM 21.8.1, IMF International Adjustments, for additional information. The following is a list of issues where an OAR is necessary:

Case Advocates have authority to take action and establish the scrambled Social Security Number (SSN) when:

TAS does not have authority to take action when the scramble indicator is present on IDRS Command Code ENMOD (the common number has already been scrambled) and the OD/Function is waiting for the Social Security Administration (SSA) to make a determination. The OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

Intake Advocates do not have authority to take action on scrambled SSN issues.

Case Advocates have authority to use the IP PIN Entry Tool to request re-issuance of an IP PIN when the Case Advocate properly authenticates the identity of the taxpayer as required per IRM 25.23.2.9.4 (4), Lost, Misplaced or Non-Receipt of IP PIN Overview, and the case is not open in another OD/Function. Intake Advocates do not have authority to request re-issuance of an IP PIN.

Case Advocates have authority to input certain tax administration identity theft source codes (history items), as identified in (3) below, using IDRS TC 971 action code (AC) 522 when:

Case Advocates may input the following IDRS TC 971 AC 522 tax administration source codes:

TAS does not have authority to input the following IDRS AC with TC 971:

TAS does not have authority to move a refund from one account to another. TAS will not prepare Form 12857, Refund Transfer Posting Voucher, or move a refund electronically using a credit transfer process as described in IRM 21.5.2.4.23.10 (2) and (3), Moving Refunds. TAS does not have authority to determine the amount of credit on an account.

TAS does not have authority to complete Form 12810, Account Transfer Request Checklist. Form 12810 is used to move income and credits from one account to another, and should be completed by AM. However, when a TAS case requires the processing of Form 12810, TAS should review the form and return it to AM for correction if TAS believes AM did not complete the form accurately.

TAS does not have authority to issue transcripts for cases with an Identity Theft Indicator, even when the identity theft issue has been resolved. The OAR process must be used. See IRM 13.1.19, Advocating With Operations Assistance Requests (OARs).

TAS employees have authority to input an address change as outlined in IRM 3.13.5.49, Updating Address Records, when the case is not open in another OD/Function.

TAS employees have authority to correct administrative errors by IRS employees that result in problems with addresses when the case is not open in another OD/Function.

TAS does not have authority to make determinations on tax period changes under the procedures in IRM 21.6.4.4.16, Accounting Period Change. TAS does not have authority to “back-out” an account after reprocessing to the correct tax period (IMF/BMF). The OAR process must be used. See IRM 13.1.19, Advocating with Operations Assistance Requests (OARs).

TAS does not have authority to take actions involving Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, under IRM 21.6.5.4.11.7, Individual Retirement Account File (IRAF) Tax Adjustments. The OAR process must be used. See IRM 13.1.19, Advocating with Operations Assistance Requests (OARs).

TAS employees have the authority to prepare Form 3244, see IRM 21.3.4-3, Form 3244, Payment Posting Voucher.

Case Advocates have authority to release a -R freeze in certain circumstances when the case is not open in another OD/Function and no substantive determination is necessary. Refer to the “if/then” scenarios shown in IRM 21.5.6.4.35.2, Resolving -R Freeze. Intake Advocates do not have authority to release a -R freeze.

TAS does not have authority to sign Form 907, Agreement to Extend Time to Bring Suit, to extend the time for filing suit in a U.S. district court or the U.S. Court of Federal Claims. Treas. Reg. 301.6532-1(b) dictates specific signatory requirements, for which TAS is not included. TAS cases needing a Form 907 extension should be referred to ITAP RATA (A1) through TAMIS. See IRM 13.1.12.2.2.1 , Case Referrals through Taxpayer Advocate Management Information System (TAMIS).

For a list of individuals who do have the authority to sign Form 907, see Treas. Reg. 301.6532-1(b); Delegation Order 1-23; Delegation Order SBSE 1-23-24; and Delegation Order 8-4.

Case advocates have authority to input a history item on CC UPCASZ. See IRM 1.4.13-4, IDRS MPAF for Case Advocates (including Lead Case Advocates). Intake Advocates do not have authority to use CC USCASZ to add a history.

TAS employees do not have the authority to complete any line items on Form 9355, Barred Statute Report, when the lost assessment or lack of appropriate action that allowed the tax assessment period to expire without a valid assessment was not caused by TAS. See IRM 25.6.1.13.2.1, Barred Statute Report (Form 9355/3999) for more information.