Taxpayer Advocate Service Your Voice at the IRS

Transcription

1 Taxpayer Advocate Service Your Voice at the IRS

2 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

3 Reports to Congress Annual Report to Congress and Objectives Report to Congress Submitted to Congress without Treasury or IRS review Available at

4 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.

5 What We Do 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

6 When We Get Involved Most cases can and should be resolved through normal IRS channels The Taxpayer Advocate Service is not a second IRS

7 How We Process Casework Intake Advocate Screening Service Level Agreements Operations Assistance Request Taxpayer Assistance Order (TAO)

8 TAS Criteria: 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

9 TAS Criteria: Systemic Burden Delay of more than 30 days past normal processing time No response by promised date Systemic or procedural failure

10 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

11 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

12 Systemic 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 or businesses) irs.gov/sams

13 Taxpayer Bill of Rights (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.

14 The right to: 1. Be Informed Taxpayer Bill of Rights 2. Quality Service (TBOR) 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

15 Taxpayer Bill of Rights (TBOR) The right to: 6. Finality 7. Privacy 8. Confidentiality 9. Retain Representation 10.A Fair and Just Tax System

16 How to Contact TAS Use the Contact-Us link on our Tax Toolkit: or Fax or phone the Local Taxpayer Advocate office (Fax) or (Phone) Call the NTA Case Intake Line: Download Form 911 from

17 Every year TAS helps thousands of people with tax problems. Thank you for helping us help taxpayers!