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NTA Updates Guidance on Case Issues Accepted for Public Policy Reasons

In internal Memo TAS-13-0721-0008, the National Taxpayer Advocate (NTA) issued interim guidance authorizing four new issues that will be accepted for public policy reasons under TAS Criteria 9, Public Policy.

TAS case acceptance criteria.

Generally, the TAS (Taxpayer Advocate Service) accepts cases when a taxpayer is seeking help with any of the following:

  1. Is experiencing economic harm or is about to suffer economic harm due to the IRS,  
  2. Is facing an immediate threat of adverse action from the IRS,  
  3. Will incur significant costs if TAS does not provide help (including fees for professional representation),
  4. Will suffer irreparable injury or long-term adverse impact if TAS does not provide help,  
  5. Has experienced a delay of more than 30 days to resolve a tax account problem,
  6. Has not received a response or resolution to a tax account problem or inquiry by the date promised, 
  7. Has been failed by a system or procedure that did not operate as intended, or that failed to resolve the taxpayer’s problem or dispute with the IRS, 
  8. Has had their rights impaired, or those rights will be impaired, by the way the IRS is administering the tax laws, or
  9. Has been determined by the NTA to warrant assistance for compelling public policy reasons (TAS Criteria 9, Public Policy). (IRM

TAS will accept four new issues for public policy reasons.

The TAS will accept the following four issues under Criteria 9, Public Policy:

  1. Cases involving the tax-exempt status of organizations subject to an IRS automatic revocation of the organization’s tax-exempt status for failure to file an annual return or notice for three consecutive years,
  2. Cases involving any tax account-related issue referred to TAS from a Congressional office, except for Economic Impact Payment (EIP) issues, unemployment compensation exclusion issues and Advance Child Tax Credit issues,
  3. Cases involving revocation, limitation or denial of a passport under Code Section 7345,
  4. Cases that have been referred to a private collection agency for collection of a federal tax debt under Code Section 6306.

The Memo notes that TAS should accept, under Criteria 9, Public Policy, a case with one of these four issues listed above only if the case does not meet any of the TAS Criteria 1-8.

The Memo supersedes TAS-13-0521-0005 and the guidance expires July 5, 2023. It will not be incorporated into IRM 13.1.7 because new guidance on issues authorized for acceptance under Criteria 9 is issued at least once every two years.



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