IRS Taxpayer Advocate Service Changes Case Acceptance Criteria

IRS Taxpayer Advocate Service Changes Case Acceptance Criteria

The Taxpayer Advocate Service (TAS) is altering the measures it uses to accept cases from taxpayers that are having difficulty dealing with the Internal Revenue Service to lighten its caseload. The TSA has restricted its case admission criteria as budget cutbacks are taking a toll on the IRS.

The IRS sent a recent email to tax professionals. “The Taxpayer Advocate Service is designed to be a “safety net” for taxpayers who are experiencing problems with the IRS. However, because TAS cannot help all six million to twelve million taxpayers who may be having problems at any given time, it must focus on cases where it can add the most value.”

The email was then linked to a document listing four categories the TAS plans to focus on in accordance to the revised case acceptance criteria.

  1. Where a taxpayer is having financial hardship, emergency, or difficulty, and the IRS needs to move quicker than it usually does under normal circumstances.  Because if the IRS does not move quickly (i.e. to release a lien or remove a levy), the taxpayer will have even more financial difficulty.
  2. Where several different units and steps are required, and the case needs a “traffic cop” or “coordinator” to make sure everyone does their role. This is important for TAS to do.
  3. Where the taxpayer has tried to find a resolution through normal IRS portals, but they have not worked.
  4. Where the taxpayer is displaying unique issues or facts (legal issues included) and the IRS is not able to customize their approach.

“Last year, we assessed where our efforts have the greatest impact, and identified the four types of issues in which the IRS seemed to get the right answer (though slowly)”, said TAS. “Those cases involve the processing of original tax returns, amended returns, rejected and unstoppable returns, and injured (but not innocent spouse claims). We determined that TAS generally won’t accept cases involving pure processing issues so we could focus on higher-impact problems.”

“However, there are many exceptions to this policy. If the taxpayer is suffering an economic burden, TAS will take the case. If the case involves other issues, TAS will take the case. If the taxpayer is referred by a congressional office, TAS will take the case. And if the taxpayer specifically requests and insists, TAS will take the case.”

TAS has stated that it is trying to do its best to help tax preparers and taxpayers, but within limits. “We’ll continue striving to help tax professionals and their clients. But before you contact TAS, please remember that we are a finite resource that Congress created not to substitute for regular IRS procedures but to help taxpayers who need special attention.”

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