Pursuant to IRC 7803(c), the Office of the Taxpayer Advocate (known as the Taxpayer Advocate Service (TAS)) assists taxpayers in resolving problems with the IRS.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

TAS employees performing casework are responsible for conducting the special processes contained herein.

TAS managers are responsible for ensuring employees within their purview are following the procedures contained herein.

Reports to monitor the quality of TAS cases are derived from TAMIS and the TAS Case Quality Review System (CQRS).

TAS uses Business Objects Enterprise (BOE) to generate reports to monitor office inventory levels and case transfers.

Exhibit 13.1.10-1 contains a list of terms used throughout this IRM.

Exhibit 13.1.10-2 contains a list of acronyms and their definitions used throughout this IRM.

This is a list of relevant IRMs TAS Case Advocacy employees will use in conjunction with this IRM:

If the TAS employee believes that legal advice is needed, the TAS employee should first request assistance from the Internal Technical Advisor Program (ITAP). ITAP will either answer the question, or recommend a request for legal advice from the SB/SE, GLS or CT contact. See IRM 13.1.12.2.4, Technical Advisor Case Actions. All requests for Counsel advice should be routed through the TAS employee’s manager and when appropriate, through the Executive Director Systemic Advocacy (EDSA) or the Executive Director Case Advocacy (EDCA). The manager will determine who will request advice from the appropriate SB/SE, GLS, or CT contact.

If a case has been elevated to a Deputy Executive Director Case Advocacy (DEDCA) who determines that legal advice is warranted, and the LTA office did not request advice initially, the LTA should request advice on behalf of the DEDCA from the SB/SE, GLS or CT contact.

Keep in mind that there will be times when a TAS employee will seek advice from CNTA rather than the SB/SE, GLS, or CT contact. See also IRM 13.1.20.4(3), Steps to Take in Issuing a Taxpayer Assistance Order.

The facts and circumstances of a case will often dictate whether an oral or written response from Counsel is necessary. When contacting the designated SB/SE, GLS, or CT contact (or CNTA), have available a summary of the relevant facts and questions. The SB/SE, GLS, or CT contact (or CNTA) will either answer the question or refer it to the appropriate attorney. Counsel's policy is to acknowledge requests for advice within one business day. See CCDM 33.1.2.1(2).

At the request of Counsel or whenever legal assistance requires the review or analysis of a complicated set of facts, prepare a written request (signed by the DEDCA, LTA or Taxpayer Advocate Group Manager (TAGM)) clearly stating:

The assigned Counsel attorney should contact the TAS employee (by phone or e-mail) to confirm receipt of a written request, determine when a response is needed, and discuss the anticipated date by which Counsel will provide a response. In discussing the response date, consider the need to avoid unnecessary hardship for the taxpayer and the need for Counsel to coordinate with their Subject Matter Experts or work with other offices in the IRS.

The TAS employee will keep both the taxpayer and the assigned attorney informed about any significant developments in the case while Counsel is preparing legal advice.

If Counsel does not provide legal advice by the agreed upon date, the TAS employee will contact the assigned attorney to determine the reason for the delay. If the taxpayer will not experience additional hardship, consider an adjusted response date. If the taxpayer will experience additional hardship and the attorney anticipates a continued delay, advise the attorney of the need and reasons for the expedited consideration. If the attorney is unable to provide a response within a time frame that is workable, the TAS employee will contact the TAS manager and have him or her contact the attorney's manager to discuss options. In the event of a continued delay, the TAS manager should contact CNTA for assistance.

When Counsel provides legal advice in response to the TAS employee’s request and the TAS employee disagrees with the advice, the TAS employee should first discuss the advice with the immediate TAS manager. If the TAS manager shares the TAS employee’s concerns, the TAS manager should discuss the advice with the Counsel attorney who provided the advice and, as appropriate, the attorney’s manager. The TAS employee and/or TAS manager may seek advice or support from ITAP, if necessary, see IRM 13.1.12, Internal Technical Advisor Program. The conversation(s) should be documented on TAMIS. If no agreed resolution is reached following those discussion(s) and the TAS manager believes further review of the advice is warranted (for example, due to the difficulty or importance of the issue or case, or if the nature of the taxpayer’s complaint or request for assistance might reasonably be perceived as raising a question about impartiality), the TAS manager will provide a copy of the advice to the DEDCA; if the DEDCA concurs with elevating the matter further, the TAS manager will bring the matter to the attention of CNTA.

CNTA will ensure the matter is appropriately reviewed, and will coordinate with the appropriate Counsel function as necessary.

The position of the IRS is established in published guidance (e.g., Treasury regulations, revenue rulings, revenue procedures). Although written legal advice including emails, may be made available for public inspection, the advice does not set precedent regardless of the Counsel function (e.g., SB/SE, GLS, or CNTA) that issues the advice.

TAS employees and other IRS personnel should not rely on the advice when resolving any case other than the case in which the advice was issued. However, it may be helpful in thinking through the issues of a similar case. Any general (non-case specific) legal analysis shown in the advice may be helpful in the TAS employee’s analysis of other cases with similar issues. The actual advice is not to be relied on for any other case.

Counsel's written advice may be shared with other TAS employees or OD employees who have a "need to know" because the employee is working with the same taxpayer on the same issue, although with respect to a different year, or because the other TAS employee has systemic advocacy responsibilities that may require the employee to have knowledge of all advice regarding a particular topic. Similarly, an OD employee has a "need to know" when you want to share the advice with the OD to get the appropriate relief for the taxpayer's case you are working. TAS employees also need to remember that sharing the written advice given by Counsel with others who were not the intended audience could have legal consequences (including the IRS’s ability to protect privileged information). When in doubt check with the author of the Counsel advice before sharing.

Whenever possible, incorporate the Counsel advice into a TAS document (e.g., a letter to the taxpayer.) Do not provide a copy of the Counsel advice to the taxpayer. If you think it is important to share Counsel's written advice in order to convey with clarity, the conclusions reached, please consult with your manager and the Counsel attorney who provided the advice.

Occasionally, TAS employees may receive a request for testimony or production of IRS records or information in ongoing litigation. Such requests may come directly from the Department of Justice or the United States Attorney's Office. These requests could arise in a variety of contexts, including civil tax litigation in which the IRS Office of Chief Counsel or the Department of Justice represents the government, or criminal litigation in which the United States Attorney’s Office represents the government. Frequently these requests are forwarded through SB/SE Counsel or the Criminal Investigation Division. These requests are not subject to the confidentiality provision in IRC 7803(c)(4)(A)(iv). Do not use the CA and the LTA Confidentiality Questionnaires. See IRM 13.1.5.5(5), Discretion Not to Disclose: IRC 7803(c)(4)(A)(iv).

TAS employees must obtain prior approval before they produce IRS records or information or testify in judicial or administrative proceedings in response to such a request. The request may be in the form of a subpoena, notice of deposition, or court order. See IRM Exhibit 1.2.2-2, Delegation Order 11–2 (Rev. 4), Reference Chart, for details about who can authorize testimony and production of IRS records or information.

When a TAS employee receives such a request, the TAS employee should raise this through the management chain to the DEDCA who will contact CNTA for advice. The TAS employee must also immediately contact their local SB/SE Counsel contact for assistance with the testimony authorization and related issues.

If the TAS employee’s testimony is necessary, a testimony authorization may be required, depending on who requested the testimony (government, taxpayer, or third party), whether the government is a part to the case, and whether the testimony relates to “IRS matters,” “non-IRS matters,” and “IRS congressional matters.” See CCDM 34.9.1, Disclosure, Testimony, and the Production of Documents, and IRM Exhibit 1.2.2-2. Local SB/SE Counsel may need to prepare the testimony authorization in accordance with IRM 11.3.35, Requests and Demands for Testimony and Production of Documents. A testimony authorization is always required if a person other than the government (i.e., taxpayer or third party) has subpoenaed the employee to testify, regardless whether the testimony relates to an IRS matter, a non-IRS-matter, or an IRS congressional matter.

In addition to working with Counsel, the affected TAS employee will work with the local disclosure officer.

The requirement to contact CNTA for advice applies regardless of whether the IRS is a party to the litigation which generates the request for testimony or production of records.

When the taxpayer threatens suicide over the phone:

When a taxpayer threatens suicide in person:

If the taxpayer makes a suicide threat in written correspondence:

All suicide threats must be reported to the local Treasury Inspector General for Tax Administration (TIGTA) office following established procedures in that campus or site. A Physical Security Incident Reporting Form, should also be electronically submitted to report the incident.

Document all conversations with the taxpayer, law enforcement officials, and other IRS and TAS employees and managers in TAMIS.

Additional resources regarding suicide threats are located on the IRS web page titled: Do you know what to do when you receive a suicide threat?

Each LTA should maintain listings of phone numbers for State and Federal police and local Suicide prevention organizations.

One of the major considerations in helping a potentially suicidal taxpayer is determining what information can be provided to an outside party, such as the police department or suicide intervention service, and still meet the legal obligation per IRC 6103 to protect the confidentiality of tax information.

As soon as possible after the event, the TAS employee shall document TAMIS of the incident and prepare an incident report using Form 5466-B , Multiple Records of Disclosure. Forward to the DEDCA, who will retain the record in case of an inquiry at a later date. See IRM 11.3.37.3.1, Accounting Procedures. The report should include the following information:

When a taxpayer requests assistance from TAS in a case in which jurisdiction rests with the Office of Chief Counsel, the TAS employee should advise the proper SB/SE, CT, or GLS Counsel contact that a request for assistance has been made.

The types of cases in which the Office of Chief Counsel has jurisdiction generally include cases that have been referred to Counsel. Counsel may also be considered to have jurisdiction over the years that will be impacted by or involve the same or related issue as the one in litigation.

When it is unclear whether a case is within the jurisdiction of the Office of Chief Counsel, an inquiry should be directed to the Division Counsel SB/SE contact. See IRM 13.1.10.2, Obtaining Legal Advice from Chief Counsel.

When a taxpayer is involved in tax litigation with the Government (whether in the Tax Court, the U.S. Court of Federal Claims, a U.S. Court of Appeals, a U.S. district court, the U.S. Supreme Court, or a federal bankruptcy court), the Government's jurisdiction over the case rests with either the Office of Chief Counsel or the Department of Justice. Once a taxpayer becomes involved in litigation with the Government, TAS employees have no jurisdiction over the issue(s) involved in the litigation.

On occasion, TAS may play an advocacy role even though the case is in litigation. If a TAS employee believes that TAS assistance is warranted, the TAS employee should discuss with their LTA and, if necessary, consider submitting a referral to ITAP for advice, see IRM 13.1.12. If the LTA believes that TAS should be involved despite the pending litigation, the LTA will contact CNTA. CNTA will decide whether to pursue the matter with the Office of Chief Counsel or the Department of Justice, as appropriate.

Members of the public can often obtain information without having to make a FOIA request. The public does not have to use the FOIA for records that can be processed routinely in accordance with procedures identified in 26 CFR § 601.702(d) of the Statement of Procedural Rules, as such records are specifically excluded from the processing requirements of the FOIA. Some of the most commonly requested records under the routine procedures include:

There are additional records that may be processed in accordance with routine procedures instead of the FOIA. If you encounter a request for any of the following records, please review IRM 11.3.13.3.11, Routine Established Agency Procedures and the Disclosure Knowledge Management page for guidance.

If a taxpayer requests a copy of a form or publication, TAS will send the taxpayer what is needed using the most expeditious method, i.e., U.S. Mail, e-mail or fax. TAS employees are permitted to use e-mail to send a copy to the taxpayer so long as the e-mail doesn't reference the specifics of a case and contains only the document requested. See IRM 10.5.1.6.8, Email, and IRM 10.8.1.3.19.2.1, Electronic Mail (Email) Security. If the taxpayer wants additional information on obtaining agency records via FOIA, TAS should direct them to www.irs.gov.

If a taxpayer is working with an IRS employee on an open case, the taxpayer may request information from the case file (such as copies of workpapers or other records) directly from the IRS employee assigned to the matter.

TAS employees will provide copies of TAOs and related documents to taxpayers (and their authorized representatives) without requiring them to submit a FOIA request. Before providing such copies TAS employees must secure approval from the NTA. Before releasing anything, TAS will wait until there is no appeal of the TAO pending and the IRS or TAS has rendered a final decision on the issues addressed in the TAO. TAS employees will not release copies of TAOs without the approval of the NTA unless required by law.

For questions about whether information should be redacted, there are a variety of resources available to TAS employees. IRM 11.3.13, Freedom of Information Act, contains guidance on the types of information that is exempt from public disclosure. In addition, TAS employees may contact the Disclosure help desk by e-mail at *Disclosure, or by phone at 1-866-591-0860.

Where agency records are not already available to the public in the FOIA Library or other portions of www.irs.gov, TAS employees will instruct members of the public to submit FOIA requests for agency records. This will ensure compliance to FOIA requests and the record keeping process. To the extent a record is not available on www.irs.gov, the TAS employee should show the individual where to locate the Freedom of Information Act (FOIA) Guidelines to assist in preparing a proper FOIA request.

Per the Freedom of Information Act (FOIA) Guidelines, taxpayers are instructed to submit their FOIA request to the GLDS Support Services to obtain Agency Records. However, there may be times when a taxpayer submits a FOIA request directly to a TAS employee. If a TAS employee receives a FOIA Request or if Disclosure forwards a FOIA request to TAS, refer to IRM 13.1.10.13.3, Handling a FOIA Request.

On or before February 1 of each year, the IRS must submit a report to the Department of Justice, detailing the number of FOIA requests received by the IRS in the preceding fiscal year. The report must also include the number of FOIA requests processed, and the number of determinations made by the IRS not to comply with a FOIA request. If TAS employees were to provide copies of agency records without asking the public to comply with FOIA, and only use FOIA as the basis for denying requests for agency records, the annual report that the IRS is required to submit to the Department of Justice would not be an accurate reflection of the agency’s compliance with FOIA. Thus, TAS employees must notify TAG upon receipt of a FOIA request, as TAG records the number of FOIA requests. Notify the TAS FOIA Coordinator in TAG through the *TAS TAG Policy and Guidance mailbox. TAG documents FOIA requests for TAS to respond to TIGTA inquiries.

The Disclosure Office sends FOIA requests concerning individual TAS cases to the local TAS office that worked the case. FOIA requests concerning current and former employees are generally sent to the manager of the employee. All other FOIA requests are sent to the TAS FOIA Coordinator for assignment as deemed appropriate.

If a TAS employee receives a verbal statement from a member of the public stating they are requesting information under FOIA, advise the requestor that the FOIA request must be submitted in writing. Direct the requestor to the Freedom of Information Act (FOIA) Guidelines page on the www.irs.gov website for additional information on how to properly submit a FOIA Request. Advise the requestor to submit their written FOIA Request to the Government Liaison, Disclosure and Safeguards (GLDS) Support Services.

If the TAS employee receives a written request for information under FOIA, from a member of the public, the TAS employee must immediately forward the request to the GLDS Support Services. The Disclosure Officer will work directly with the requestor to perfect the FOIA request to the extent possible. TAS employees should not contact the requestor.

If the FOIA requests relates to documents maintained in that TAS employee’s office, TAS may begin gathering those documents but will not send documents to Disclosure until the Disclosure office reviews the FOIA request and formally contacts the office for the records. TAS will never send FOIA records directly to the taxpayer. See Disclosure Office Contacts, for the eFax number and a listing of Disclosure Offices and states and Areas served.

The TAS employee must contact the TAS FOIA Coordinator immediately upon notification or receipt of a FOIA. The TAS FOIA Coordinator will determine if the request is case related or agency related and will also determine the appropriate TAS employee to handle the FOIA request.

When processing a FOIA request for TAS records, TAS employees must keep in mind the following principles:

TAS employees should contact the assigned Disclosure Officer as soon as possible to discuss the scope of the request and the effort that they believe will be required to fulfill the request. The TAS employee should inform the assigned Disclosure Officer of any records located elsewhere, including contact information for any other TAS employee who may have records relevant to the FOIA request. The TAS employee should also notify the TAS FOIA Coordinator who answers questions concerning the TAS FOIA process.

The agency charges a fee for the time involved to search for records, therefore, it is extremely important that TAS employees track the amount of time spent searching for records, reviewing records, and copying records. The assigned Disclosure Officer will provide you a form to use to record your time.

When responding to a FOIA request, if a TAS employee anticipates extensive search, review or copying efforts will be required, the TAS employee must notify the assigned Disclosure Officer immediately and discontinue processing the request until further notice. See IRM 11.3.5, Fees, for information about fees associated with fulfilling a FOIA request.

TAS employees must provide two copies of the FOIA response to the assigned Disclosure Officer. One copy should be a clean original and the other copy should include the recommended redactions, if any. Generally, TAS employees may not withhold documents from the Disclosure Office. Consult the TAS FOIA Coordinator if you have any questions concerning the submission of documents to Disclosure. Contact the assigned Disclosure Officer to determine whether they would prefer the documents in an electronic format rather than paper copies.

Once the TAS employee has gathered the documents requested, review the responsive documents, and provide the Disclosure Officer with recommendations for redacting any documents in whole or in part.

The assigned Disclosure Officer will work closely with a TAS employee to determine which documents (or parts thereof) will be released before preparing a final response to the FOIA request. When a request is denied in whole or in part, the assigned Disclosure Officer must tell the requester the reasons for the denial. The assigned Disclosure Officer must also tell the requester that there is a right to appeal any adverse determination to the head of the IRS or their designee.

Under the FOIA, federal employees are required to determine whether to respond to the request within 20 days (excluding Saturdays, Sundays, and legal holidays) of the date the request is received in the local Disclosure Office or when received by the GLDS Support Services.

The FOIA permits federal employees to extend the 20-day statutory time limit by 10 additional days in unusual circumstances as set forth in the FOIA and 26 CFR 601.702(c)(11)(i)(A)(1)-(4). These circumstances include the need to collect records from field locations, review of large numbers of records, and consult with other agencies.

Employees should contact the assigned Disclosure Officer as soon as possible if additional time is needed to process the FOIA request.

If additional time is needed to process the request, the assigned Disclosure Officer will notify the requester and provide the requester an opportunity to limit the scope of the request or arrange for an alternative timeframe for processing the request.

The assigned IRS Disclosure Officer is available to help you throughout the process and will help you identify responsive records.