Taxpayer Advocate Service Your Voice at the IRS Who We Are An - - PowerPoint PPT Presentation

Taxpayer Advocate Service Your Voice at the IRS

Who We Are

• An independent organization within the IRS
• Our Mission is to help taxpayers resolve

problems with the IRS and recommend changes to prevent the problems.

• Offices in every state, DC, and Puerto Rico
• Nina E. Olson

National Taxpayer Advocate

Reports to to Congress

• Annual Report to Congress and Objectives

Report to Congress

• Submitted to Congress without Treasury or

IRS review

• Available at

www.TaxpayerAdvocate.irs.gov

Case Advocacy

Works to resolve cases involving individual taxpayers or the taxpayer’s business. Role of Local Taxpayer Advocate (LTA)

• Represents taxpayers in each state;
• Accepts, works and maintains quality of TAS

cases;

• Performs outreach and identifies new cases,
• Identifies systemic issues that might become

advocacy projects.

What t We Do in in Case Advocacy

• We offer fair, independent, and free help
• You or your client may be eligible for TAS help if

you’ve been unable to resolve your tax problem through normal IRS channels

• TAS helps taxpayers whose IRS problems are

causing financial difficulty or significant cost

• TAS employees know the IRS and how to

navigate it

When We Get t In Involved

Most cases can and should be resolved through normal IRS channels The Taxpayer Advocate Service is not a second IRS

How We Process Casework

• Intake Advocate Screening
• Service Level Agreements
• Operations Assistance Request
• Taxpayer Assistance Order (TAO)

TAS Crite iteria: Economic Burden

• Experiencing or about to suffer economic

harm

• Facing immediate threat of adverse IRS

action

• Will incur significant cost if relief is not

granted

• Will suffer irreparable injury or long-term

adverse impact

TAS Crite iteria: Syste temic Burden

• Delay of more than 30 days past normal

processing time

• No response by promised date
• Systemic or procedural failure

TAS Criteria

• Best interest of the Taxpayer

The manner in which the tax laws are being administered raises considerations of equity or has impaired or will impair the taxpayer’s rights

• Public Policy

The NTA determines compelling public policy warrants special assistance to an individual or group of taxpayers

Exceptions to TAS Criteria

Generally, systemic burden inquiries that solely involve:

• Processing of original returns
• Processing of amended returns
• Unpostable or rejected returns
• Injured spouse claims

Generally, systemic burden identity theft cases eligible for referral to Identity Protection Specialized Unit (IPSU) Same day resolution by the Operations Division

Syste temic Advocacy

Part of the TAS organization, Systemic Advocacy works on issues affecting MULTIPLE taxpayers (individuals or businesses) Systemic Advocacy Management System (SAMS) is a web-based system to receive advocacy issues, ideas, suggestions affecting MULTIPLE taxpayers (individuals

• r businesses) irs.gov/sams

Taxpayer Bill ill of f Rig ights (T (TBOR) Applies to all taxpayers in their dealings with the IRS. TBOR groups the existing rights in the tax code into ten fundamental rights, and makes them clear, understandable, and accessible.

Taxpayer Bil ill l of f Rig ights ts (TBOR)

The right to:

• 1. Be Informed
• 2. Quality Service
• 3. Pay No More than the Correct Amount of

Tax

• 4. Challenge the IRS’s Position and Be Heard
• 5. Appeal an IRS Decision in an Independent

Forum

Taxpayer Bil ill of Rig ights (TBOR)

The right to:

• 6. Finality
• 7. Privacy
• 8. Confidentiality
• 9. Retain Representation

10.A Fair and Just Tax System

How to to Contact TAS

Use the Contact-Us link on our Tax Toolkit: www.taxpayeradvocate.irs.gov/contact-us

• r
• Fax or phone the Local Taxpayer Advocate office
• (Fax) 207-622-8458 or (Phone) 207-622-8528
• Call the NTA Case Intake Line: 1-877-777-4778
• Download Form 911 from www.irs.gov

Every year TAS helps th thousands

• f people with

ith ta tax problems. Thank you for helpin ing us help ta taxpayers!