Working With the Taxpayer Advocate Service

Transcription

1 Working With the Taxpayer Advocate Service Doris Ward Acting Local Taxpayer Advocate Laguna Niguel Deborah Mata Acting Local Taxpayer Advocate Los Angeles

2 What We Do TAS is the client s voice at the IRS We offer fair, independent, and free help for people dealing with federal tax problems TAS may be able to help clients that have been unable to resolve their tax problems 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 The worst thing you can do is nothing at all!

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

4 TAS Criteria: Economic Burden 1.Suffering economic harm 2.Facing adverse IRS action 3.Will incur significant cost 4. Will suffer irreparable injury

5 TAS Criteria: Systemic Burden 5. Delay of more than 30 days past normal processing time 6. No response by promised date 7. Systemic or procedural failure

6 TAS Criteria 8. 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 9.Public Policy The NTA determines compelling public policy warrants special assistance to an individual or group of taxpayers

7 How to Bring a Case to TAS Complete Form 911: Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) Available on

8 How to Contact TAS NTA Case Intake Line: Fax or phone Local Taxpayer Advocates listed in Publication 1546, Your Voice at the IRS Form 911 (download):

9 How to Bring a Case to TAS Include complete entity information Include complete POA information List all tax periods and forms involved Provide a detailed description of the client s issue & why it meets TAS criteria Provide a detailed timeline with dates of previous IRS actions whenever possible

10 How to Bring a Case to TAS Attach copies of recent IRS notices Attach pertinent documents only, if additional information is needed we will ask for it Allow 3 business days for economic hardship case initial contact Allow 5 business days for systemic failure case initial contact

11 TAS Case Processing You will be assigned to an individual Case Advocate until your case is resolved Your Case Advocate will advise you of what documentation is needed, how they will advocate for your client and approx. how long your case will take to resolve You will be contacted at least every 30 days until your case is closed

12 Working To Resolution Explain how your client s circumstances have changed since the IRS last made a determination Share whatever research you have already done that supports your desired outcome Identify the barriers that you already know the IRS has to granting relief Be prepared to supply documents that support the arguments we will be making

13 Operational Assistance Requests (OAR) Once TAS accepts a case and has sufficient documentation an OAR is generally sent to the IRS function to take or cease a particular action. TAS is not limited; we send OARs to any IRS function where advocacy is needed (Ex. Collection, Examination, Accounts Management, Appeals etc.)

14 Taxpayer Assistance Orders (TAOs) Issued under certain conditions by LTA, pursuant to IRC 7811 Usually issued when an OAR is not successful, but can be issued even without first sending OAR Can be to expedite or to recommend substantive action Must be supported by law Are subject to an appeals process Can be useful to enact systemic change

15 When to contact your LTA The Local Taxpayer Advocate (LTA) is the Head of Office in each TAS local Field or Campus office. Refer to TAS Pub 1546 for your local office contact information. Contact LTA if your case is not handled timely or you are in any way not satisfied with the service provided.

16 Practice Tips Become familiar with TAS criteria and be able to articulate which criterion the client meets and how the facts demonstrate that the criterion is met Share research you have already done with your case advocate Identify the barriers that you already know that the IRS has to granting relief Supply documents that support the arguments we will be making Don t hesitate to contact the LTA if you are not satisfied with the service

17 Want to Know More? Facebook: Twitter: YouTube: Tax Toolkit:

18 Questions?