A taxpayer or authorized representative may contact the National Taxpayer Advocate directly for assistance. The NTA may also receive direct inquiries from the Small Business Administration Office of the National Ombudsman as part of the Small Business Regulatory Enforcement Fairness Act, the Senate Finance Committee, or the Executive Secretariat Correspondence Office on behalf of the taxpayer. In conjunction with TAMIS, additional steps are taken to track and monitor these inquiries.

Consistent with IRC § 7803(c)(2)(A), the NTA will determine the appropriate office to resolve the inquiry and monitor the outcome of the case.

The role and responsibilities of management and employees are detailed within the subsection for each program.

Program Goals: Following the processes and procedures in this IRM will ensure the issues raised by taxpayers and the government offices mentioned in this subsection are thoroughly addressed by the NTA or delegated official and the taxpayer’s fundamental rights are protected. These fundamental rights are listed in the Taxpayer Bill of Rights.

Annual Review: The DC LTA will conduct an annual review of the processes in this IRM to ensure accuracy and efficiency.

The following table lists the definitions for commonly used terms and acronyms as used throughout this IRM:

A taxpayer writes to the SFC regarding a tax matter or the behavior of an IRS employee. The SFC office determines if the correspondence should be referred to TAS for resolution. The SFC office informs the taxpayer by letter that the correspondence will be forwarded to TAS within 14 days unless the taxpayer objects to the referral. If the taxpayer does not object, the correspondence is forwarded to TAS for review.

The NTA will read the incoming correspondence of the taxpayer, as well as the concerns expressed in the cover letter sent by the chairman of the SFC. The NTA will forward the correspondence along with any concerns to the District of Columbia (DC) LTA.

The DC LTA will ensure that the incoming correspondence is date stamped. The DC Analyst will research the Integrated Data Retrieval System (IDRS), the E-Trak system, and the Taxpayer Advocate Management Information System (TAMIS). The DC LTA will determine the appropriate office to work the case.

The DC Analyst will prepare and send an acknowledgement letter to the taxpayer advising receipt of the correspondence from the SFC and provide the address and phone number of the LTA's office where the case is assigned. If the taxpayer objects to the LTA handling his or her case after receiving the acknowledgement letter, the DC LTA will contact the appropriate Executive Director Case Advocacy (EDCA) or Deputy Executive Director Case Advocacy (DEDCA) to request the case be worked by a member of the DEDCA staff or by another local TAS office. The DC Analyst will also prepare an acknowledgement letter to the chairman of the SFC, for the signature of the NTA. A copy of the acknowledgement letter sent to the taxpayer will be enclosed with the letter to the chairman. Refer to IRM 11.3.4, Congressional Inquiries, for information on disclosure of taxpayer information to members and committees of Congress.

SFC cases are governed by the general case processing rules detailed in IRM 13.1.18, Processing TAS Cases, in addition to the special guidelines in this section.

A Technical Advisor will review SFC cases and their corresponding draft closing letters within 5 workdays of receipt. The Technical Advisor will conduct an independent review of the case and the closing letter. Neither the LTA or any Technical Advisor who worked on the case will be allowed to review the draft closing letter.

SFC Independent Review Team Criteria:

Upon completion of the independent case review, the Technical Advisor will take one of the following actions:

A draft cover letter addressed to the Chairman of the SFC, for the signature of the NTA, will be prepared by the DC Analyst and forwarded to the DC LTA for review. The DC LTA will review the cover letter and forward it, along with the draft closing letter, to the NTA.

The case will be closed on TAMIS when the letter is signed by the NTA. A copy of the signed closing letter will be sent by fax or secured email back to the assigned case advocate.

When closing the case on TAMIS ensure the issue codes, case factors and TAO/Relief code are correct. Enter one of the following codes in the Local-Use field on the TAMIS Case Screen:

The E-Trak coordinator will scan the closing letter into E-Trak and close the E-Trak case.

The assigned TAS employee will close the TAS IDRS control bases and release any notice or enforcement holds.

Each TAS office will have access to E-Trak and at a minimum, two trained employees on the E-Trak system.

E-Trak controls should be checked daily by each office for new receipts and to ensure time frames are kept current.

All TAS E-Trak controls should be identified, printed and date stamped by the E-Trak contact person in each office.

All TAS E-Trak cases should be controlled on TAMIS. The TAMIS case file number should be annotated in the TAMIS field of the E-Trak case.

The E-Trak case number should be input on TAMIS Taxpayer Screen 5 in the ECMS/e-trak Control # field.

For G correspondence only:

TAS will follow the same initial assignment procedures for G correspondence reassigned from other BODs.

Cases are to be worked under general guidelines in IRM 13.1.18, Processing TAS Cases.

E-Trak cases are transferred to the local TAS office based on the taxpayer's zip code.

Before transferring a control to another office, verification should be made by calling the office to which you are transferring the case. When transferring the control, do not close the E-Trak case. Reassign the case to the correct office.

If an E-Trak case has not been closed by the E-Trak due date, the due date must be updated to reflect a new due date. The E-Trak contact person will require the following information before updating E-Trak:

TAMIS history must be updated with extension contact information and new NCD.

Additional guidelines relating to correspondence are contained in IRM 1.10.1, Office of the Commissioner of Internal Revenue Service, IRS Correspondence Manual.

Follow the guidelines in IRM 13.1.21.1, Closing Criteria, to determine when it is appropriate to close the case.

If closing contact by telephone, detailed documentation addressing all the taxpayer's issues must be input on E-Trak.

If closing contact is written, the closing letter should be given to the E-Trak contact person in the appropriate office to be scanned or attached to the E-Trak case.

All tax account related E-Trak inquiries that meet TAS criteria are subject to the same standards as any other TAS criteria case and will be part of the Quality Review sample.

For G correspondence only, TAS will follow the steps below to record the closing language in E-Trak:

If ESCO received additional information on the closed case, ESCO will:

Congressional cases on E-Trak are worked under the general guidelines of IRM 13.1.8 , Congressional Affairs Program, specifically IRM 13.1.8.4.2 , Congressional Inquiries Received By Legislative Affairs and Routed to Local TAS Office.

After identification as an NTA-HQ case by the NTA, the case is transferred to the appropriate TAS office to be worked.

All NTA-HQ cases are controlled on TAMIS. On TAMIS, the literal NTAHQ is added to the N.O. Use field on the Taxpayer Screen 5.

The DC Analyst will contact the DEDCA and the LTA to advise that a NTA-HQ case has been initiated. A copy of the correspondence will be forwarded to both offices.

The DC LTA office will assign cases to the designated local TAS office through TAMIS.

Generally, cases are assigned within two workdays from the date the DC LTA office receives the information from the NTA. If a case for the taxpayer currently exists on TAMIS, the local intake advocate will add the NTAHQ designation on the current case.

The DC Analyst will provide assistance to the designated LTA, LCA, or Case Advocate assigned to the case.

Cases are worked under general guidelines in IRM 13.1.18, Processing TAS Cases.

Unless specifically assigned to the DC LTA office, the DC LTA staff transfers the NTA-HQ case to a local TAS office based on the location of the taxpayer, the best interest of the taxpayer, prior case activity, open controls and the location of centralized IRS work processes.

The designated LTA will review all written responses and ensure adherence to quality standards on tax account related inquiries.

The CA, TAGM, LTA, or an analyst involved on the case will complete an NTA briefing document. See Exhibit 13.1.9-1, National Taxpayer Advocate Briefing Transmittal. The briefing is reviewed by the LTA in the local office and then sent by secured email to the DC LTA.

A draft closing letter may be needed for the NTA signature if requested. Guidance from the DC Analyst is available in these circumstances.

Once the NTA approves and signs the requested closing letter, a copy is sent from the DC Analyst to the local TAS office for the case file.

When the SBA Ombudsman receives a case specific complaint against the IRS, the SBA Ombudsman will forward the complaint, by fax or by email, to the DC LTA. The package from the SBA Ombudsman will include a letter from the SBA Ombudsman, the SBA's Federal Agency Appraisal Form, any correspondence provided by the small business owner, and a Form 8821, Tax Information Authorization. The original documents are later mailed to the DC LTA office.

Within five workdays of receipt by the DC LTA office, the DC Analyst reviews the incoming documents to determine if a referral to a local TAS office is appropriate.

If a referral is appropriate, the DC Analyst routes the documents to the DC Intake Advocate to create a case on TAMIS using special case code "60" .

Within five workdays of receipt by the DC LTA office, the DC Analyst will transfer the case on TAMIS and forward the SBA Ombudsman package to the local TAS office. The DC Analyst will notify the LTA and the Area SBREFA Analyst that a new SBREFA case has been transferred to the local office.

Upon receipt, the designated LTA will assign the case to a Case Advocate.

Original SBA correspondence will remain in the DC LTA office.

The taxpayer must complete a Form 8821 , Tax Information Authorization, to allow TAS to disclose tax-related information to SBA. The Case Advocate should review the Form 8821 to ensure that all tax years and tax returns are included for disclosure to the SBA Ombudsman. The taxpayer must identify the SBA Ombudsman as the "Appointee" on line (2), and check the box on line (4) of Form 8821 for specific use not recorded on CAF. Refer to IRM 13.1.23.3, General Disclosure Rules, for additional information on Form 8821.

In general, a SBREFA case will be worked as a Criteria 7 TAS case, following procedures in IRM 13.1.18, Processing TAS Cases. The only modifications to those procedures are as follows:

When all casework is complete, a draft closing letter to the SBA Ombudsman will be forwarded by secure email to the DC Analyst.

The draft closing letter to the SBA Ombudsman may be prepared by the Case Advocate, a Technical Advisor or an Area Analyst for the DC LTA's review and signature. The letter is prepared from an advocate’s perspective in a plain, straightforward language. The IRS Style Guide may be used to assist with drafting the closing letter. The draft closing letter must:

The draft closing letter may be reviewed by a Technical Advisor, Taxpayer Advocate Group Manager or the LTA. However, the draft must be reviewed by the Area SBREFA Analyst. The draft needs to be reviewed for accuracy in the presentation of the IRS processes and procedures, clarity of content, and issues related to the NTA’s Annual Report to Congress.

After review, as described in (3) above, the draft closing letter is forwarded to the DC Analyst by secure email.

The case will be placed in Monitor status on TAMIS and remain open until the closing letter, signed by the DC LTA, is received from the DC Analyst.

The DC Analyst will review the draft closing letter and consult with the Case Advocate or a Technical Advisor, as appropriate, to resolve any questions and request copies of additional documentation secured while working the case. The DC Analyst will update the case history on TAMIS with appropriate comments as the case is forwarded and reviewed by the DC LTA.

The DC Analyst will address any issues and forward the draft closing letter to the DC LTA by secure email.

When the closing letter is signed by the DC LTA, the DC Analyst will send the letter to the SBA Ombudsman by fax or secure email. The original will be mailed directly from the DC LTA office. The DC Analyst will forward a copy of the closing letter to the Case Advocate, the LTA and the Area Analyst by secure email.

A SBREFA case will be closed in the same manner as a TAS Criteria 7 case, as provided in IRM 13.1.21, TAS Case Closing and Reopen Case Procedures, subject to the additional items identified earlier. The case will remain open until the closing letter to the SBA Ombudsman is signed by the DC LTA.

A SBREFA case may be closed as a withdrawal, as provided in IRM 13.1.21.1.3.25, Withdrawal of TAS Cases, and will be addressed in the draft closing letter to the SBA Ombudsman.

If the taxpayer withdraws the complaint filed with the SBA Ombudsman, the DC Analyst will contact the SBA ONO for a determination if a closing letter is necessary.

A SBREFA case may be reopened, as provided in IRM 13.1.21.3, Reopening Cases, either through correspondence from the SBA Ombudsman, direct contact from the taxpayer, or as directed by the NTA.

Further guidance on working a SBREFA case can be obtained from the DC Analyst.

Additional information on the SBA ONO can be found on the SBA website at, http://www.sba.gov/ombudsman, and Publication 4689, Your Rights as a Small Business Owner (under the Small Business Regulatory Enforcement Fairness Act (SBREFA).

Other SBREFA information is on the IRS Intranet under SBREFA.