By Jim Smith, CPA-Dallas, and Dave Stubblefield, EA
This is an update to tax professionals regarding Taxpayer Advocate Service (TAS) Form 911 referrals and current procedures on case acceptance criteria. It is a fluid situation and could change at any time; however, practitioners should advise clients that this may further delay the IRS’ issue resolution process.
The severe, unprecedented IRS mail and processing backlog is causing a similar TAS crisis. TAS’ policy is that it does not accept cases in which it cannot meaningfully expedite or improve resolution for taxpayers. Currently, the TAS Intake Units will not take the following types of cases if this is their primary or sole issue.
A listing of the “non accept” cases is as follows:
- IRS delays in processing all (paper-filed and electronic) amended returns
- Economic Stimulus Impact cases
- Child Tax Credit cases
- Coding processing errors and unpostable code cases
- Delays in the IRS issuing any refunds on tax returns claiming the Earned Income Tax Credit or Additional Child Tax Credit until Feb. 15, 2022, as directed by the provisions of the Protecting Americans from Tax Hikes (PATH) Act.
There is no action TAS can take to speed up this process.
If referred cases are denied, the TAS will respond to the referring party via mail or telephone call.
These directives are from an internal memo and not widely shared with taxpayers. In the interim, additional information may be helpful by accessing the IRS link, Can TAS help me with my tax issue - Taxpayer Advocate Service (irs.gov).
TAS continues to work with the IRS to expedite the processing of these returns.