part1-99

1.11.13 
Taxpayer Advocate Service (TAS) Internal Management Document Program

1.11.13.1 
(06-20-2008)
TAS Internal Management Document Process

  1. This IRM section supplements the guidance contained in
    IRM 1.1.1, IRM 1.11.2, IRM 1.11.3, IRM 1.11.4,
    and IRM 1.11.5, Internal Management
    Documents System    , regarding the Internal Management Document (IMD)
    process for managing, authoring, clearing, and publishing IRMs. This section
    includes specific processes and procedures for Taxpayer Advocate Service (TAS)
    employees in creating TAS IMDs/IRMs as well as procedures for the TAS review
    of IMDs from operations and functions outside of TAS.

  2. If there is any question as to the proper procedure for handling a situation
    covered in IRM 1.11.1, the procedures set forth in that IRM will take precedence.

1.11.13.1.1 
(06-20-2008)
IMD/SPOC Program Responsibility

  1. The Executive Director Systemic Advocacy (EDSA), who reports directly
    to the National Taxpayer Advocate (NTA), is the responsible program owner
    of the TAS IMD/SPOC Program. This is due to the emphasis of the TAS program
    on the review of external IMD products for systemic issues impacting taxpayer
    rights or taxpayer burden. The TAS IMD/SPOC Program Manager reports to the
    Director, Immediate Interventions, on the EDSAs staff.

  2. In TAS, both the IMD Program and the Single Point of Contact (SPOC)
    Program are currently managed by one individual, the TAS IMD/SPOC Program
    Manager (or when speaking strictly of IMD issues, the IMD Program Manager).
    The National Taxpayer Advocates 2007 Objectives Report to Congress explained
    this consolidated program as follows:

    The Commissioner of Internal
    Revenue must provide subordinates certain authorities to act on his behalf.
    This is accomplished through the issuance of Internal Management Documents
    (IMD). IMDs are also referred to as directives, internal directives and instructions
    to staff, and include the IRM, Policy Statements, Delegation Orders, and Internal
    Management Documents. IRMs require TAS clearance when the rights or duties
    of taxpayers are impacted or taxpayers are affected in some way. Additionally,
    the Tax Administration Council approved the creation of a Single Point of
    Contact (SPOC) in each of the Operating Divisions (OD) and TAS. The SPOC is
    responsible for managing customer communications (currently referred to as
    notices, letters, and stuffers).

  3. The TAS IMD/SPOC Program Manager provides coordination and guidance
    to TAS IRM authors, reviewers, responsible managers, and directors, regarding
    both the IMD and the SPOC programs.

  4. The TAS IMD/SPOC Program manager assists all TAS business units, specifically,
    Technical Analysis and Guidance (TAG), TAS Communications & Liaison (C&L),
    Low Income Taxpayer Clinic (LITC) Program, Taxpayer Advocacy Panel (TAP),
    Business Assessment (BA), Business Systems Planning (BSP), and Vision and
    Strategy (V&S), with their IMD/SPOC needs.

  5. TAG is responsible for overall management and content of Service Level
    Agreements (SLAs), TAS Policy Statements, TAS Delegation Orders and the majority
    of the TAS IRMs. The TAS IMD/SPOC Program Manager provides oversight and liaison
    duties concerning these processes with Servicewide Policy, Directives, and
    Electronic Research (SPDER).

  6. The review procedures for external IRMs, IRMs not authored by TAS, are
    contained in IRM 1.11.13.4,
    Reviewing Internal Management Documents for Systemic Issues    , shown
    below.

  7. As stated in the Manual Transmittal Nature of Changes, the TAS Interim
    Guidance procedures were previously documented in the May 08, 2008, National
    Taxpayer Advocate (NTA) interim guidance memo titled, Interim Guidance Memoranda:
    E-FOIA Procedures. These procedures, which require TAS IMD Program Manager
    oversight, are captured in IRM 1.11.13.3.5, Interim Guidance
    , below, and the referenced memo is superseded by this IRM.

1.11.13.2 
(06-20-2008)
TAS IMD Guidelines and Applicable Law

  1. This subsection covers IMD guidelines and applicable law regarding the
    following:

    • Issuance through an approved type of IMD

    • Record Documentation and Retention

    • E-FOIA

    • Clearance

    • Publishing & Distribution

1.11.13.2.1 
(06-20-2008)
Issuance Through an Approved Type of IMD

  1. TAS issues the following approved types of IMDs: Internal Revenue Manuals
    (IRMs), Policy Statements, Delegation Orders, Interim Guidance Memos, and
    Service Level Agreements. Authors should coordinate with the IMD Program Manager
    if clarification is needed to determine the appropriate type of IMD for their
    document. Also see IRM 1.11.13.3 for additional information.

1.11.13.2.2 
(06-20-2008)
Record Documentation and Retention

  1. Record retention information for all TAS records is contained in IRM 1.15.9, Records Management, Records
    Control Schedule for the Taxpayer Advocate Service    .

1.11.13.2.3 
(06-20-2008)
E-FOIA Law

  1. IRM 1.11.1.9, Public
    Disclosure of Instructions to Staff    , provides general servicewide procedural
    guidance on the Freedom of Information Act (FOIA), 5 U.S.C. § 552, for
    public disclosure and electronic availability of instructions to staff. The
    following is specific guidance for compliance with this law in the creation
    of instructions by and to TAS employees.

  2. The Freedom of Information Act (FOIA), 5 U.S.C. § 552(a), provides
    public access to agency records unless protected from disclosure by an exemption
    (5 U.S.C. § 552(b)) or exclusion (5 U.S.C. § 552(c)). Therefore,
    the information subject to disclosure under 5 U.S.C. § 552(a)(2) is any
    information that has “precedential value”
    . (26 C.F.R.
    §601.702(b)(1)(ii)).

  3. FOIA requires “administrative staff manuals and instructions
    to staff that affect a member of the public”
    be available to the public
    in an electronic form (5 U.S.C. § 552(a)(2)(C)), unless specifically
    exempted or excluded from disclosure under 5 U.S.C. § 552(b) or 5 U.S.C.
    § 552(c), respectively. This provision is known as E-FOIA
    and it applies to “instructions to staff.”

  4. Instructions to staff issued to IRS employees must be disclosed to the
    public if the lack of publication could adversely affect a member of the public
    or he/she would have changed his behavior had the information been published.
    Several examples of instructions to staff are listed below. However, it is
    the content or subject matter of the material, not its format, that determines
    whether the document is subject to disclosure. Instructions to staff may include:

    1. Procedures, both national and local (IRMs are the primary source)

    2. Guidelines, both temporary and pilot

    3. Policies (Policy Statements)

    4. Authorities (Commissioner and Division/Function Delegation Orders)

    5. Division/Function Directives (Industry Directives)

    6. Interim Guidance (Interim Guidance Memos)

  5. E-FOIA “instructions to staff”
    include
    all of the following characteristics:

    1. Issues that affect a member of the public,

    2. NOT exempt from disclosure under U.S.C. 552(b),

    3. Non-sensitive information (excludes Official Use
      Only (OUO) information), and

    4. Not internal administrative matters and procedures.

  6. Instructions to staff “affect a member of the public”
    if
    non-disclosure would:

    1. Adversely affect a member of the public, or

    2. Prevent a member of the public from pursuing an alternative course of
      action.

  7. Documents are required by law to be made public unless the disclosure
    is subject to one of nine exemptions under FOIA §552(b). There are two
    exemptions which apply to “instructions to staff”
    matters:

    1. If the disclosure could reasonably be expected to permit the circumvention
      of the law by members of the public, such as OUO content. (5 U.S.C. §552(b)(7))

    2. If the guidance relates solely to internal administrative matters and
      procedures, such as timekeeping, personnel, travel (TRAS), etc. (5 U.S.C.
      §552(b)(2))

  8. A restatement of already published material does not require
    E    -FOIA controls but it is recommended the restatement reference the
    public source. However, if the restatement adds clarification, then a determination
    will need to be made as to whether the clarification qualifies as an instruction
    to staff subject to disclosure.

    Example:

    An example of a restatement
    is the annual assessment statute expiration date reminder memo that is issued
    by Examination managers. The memo restates information already contained in
    sections of IRM 25.6, regarding statutes, so it does not need to be controlled
    and disclosed but it is recommended that the relevant IRM section(s) be referenced.

1.11.13.2.4 
(06-20-2008)
TAS IMD Clearance Process

  1. For specific clearance procedures for interim guidance, see IRM 1.11.3.3.5
    below. However, in general, TAS IMDs should be cleared through the impacted
    business units for the particular IMD, using Form 2061
    , Document Clearance Record, available on the Publishing catalog
    webpage:
    Form 2061.

  2. The author prepares a Form 2061.

  3. The IMD Coordinator will assist the author and his or her manager in
    determining the clearance list for any TAS IMD. See the sample TAS 2061 on
    the TAS Communications & Liaison (C&L) website for a list of offices
    TAS IMDs should be cleared through. This list is subject to customization
    for the specific IMD product.

  4. For internal TAS review, the IMD should be forwarded to the following:

    1. TAS IMD Program Manager, during the drafting stage to obtain a number
      and receive initial guidance, and again when final to initiate the posting
      of the IMD,

    2. Special Counsel to the NTA, during the drafting stage to ensure accuracy,
      if the guidance is legal in nature,

    3. Other impacted business units, during the drafting stage for procedural
      accuracy, and

    4. TAS C&L, when the IMD is finalized, to give notice that the IMD is
      in process and will need to be distributed to the affected employees and the
      public.

  5. For documenting approval of external reviewers, use the standard Form 2061. Ensure the document is cleared through all
    mandatory reviewers, as indicated on Form 2061.

    1. Procedures impacting working conditions or job duties of bargaining unit
      employees must be reviewed by Workforce Relations.

    2. Procedures that impact IRS policy or legal issues must be reviewed by
      the Office of Chief Counsel.

    3. Procedures that contain information on the disclosure of official information
      or Official Use Only material must be reviewed by the Office of Government
      Liaison and Disclosure. See IRM 1.11.2.9.1

  6. For additional information regarding the appropriate signature or approval
    level of the various types of IMDs see IRM 1.11.1.2.2
    , Signature or Approval Level

  7. Once the document is signed and approved, the author will forward the
    IMD and attachments, Form 2061, and any other documents or forms to the IMD
    Program Manager for approval,

1.11.13.2.5 
(06-20-2008)
TAS IMD Publishing & Distribution

  1. All TAS IRMs follow the distribution pattern for
    IRM 13.1.1, Taxpayer Advocate Case Procedures, Legislative History
    and Organizational Structure. This is shown on Form
    1767 , Publishing Services Requisition, by entering the catalog
    number 30650A in Block 21, Additional Instructions, and by entering “See Block 21″
    in Block 17, item C.

  2. Care should be taken to ensure that the distribution pattern maintained
    by Internal Management Documents Distribution System (IMDDS) is kept current
    as the organizational structure and physical addresses change. Contact IMDDS
    to determine the current quantity per TAS location (the distribution pattern)
    that the file number/distribution pattern shows for printing and distributing
    or to confirm the pattern number. The distribution pattern information should
    be reviewed annually for accuracy.

  3. Interim Guidance publishing is discussed below at IRM 1.11.13.3.5.

1.11.13.3 
(06-20-2008)
Types of TAS IMDs

  1. The types of IMDs issued by TAS include the following:

    1. IRMs

    2. Service Level Agreements (SLAs)

    3. Delegation Orders

    4. Policy Statements

    5. Interim Guidance (IG)

    Note:

    Remember: IMDs are the official communications that constitute “instructions to staff.”
    CAPERs (the repository of questions
    and answers on the TAS website that are issued by the Technical Analysis and
    Guidance business unit) are not IMDs, as they do not constitute official guidance
    and do not address issues that are not already addressed in the IRM. Thus,
    if a TAS employee submits a question through CAPER on a topic not already
    addressed in the IRM, a CAPER response is not appropriate; instead, the question
    should be addressed by issuing an IG Memorandum. See IRM 1.11.13.3.5, Interim
    Guidance. Also see the CAPER website at this link: CAPER

  2. For general information on IMDs, see IRM 1.11.1
    , Internal Management Documents System, Internal
    Management Documents (IMDs)    . .

1.11.13.3.1 
(06-20-2008)
IRMs

  1. TAS is responsible for writing and retaining IRMs pertaining to TAS
    policies and procedures. This includes all Part 13 IRMs and some in Part 1.
    A current version of the list of TAS IRMs and responsible business units is
    maintained by the IMD Program Manager and is shown at Exhibit 1.11.13-6, TAS IRM Listing. This list will be updated and posted on the
    new TAS IMD SPOC endpage, accessible from the TAS Systemic Advocacy website:

    Systemic Advocacy.

  2. Within TAS, the IMD Program Manager provides oversight for the IRM process
    for all TAS business units and acts as the TAS Liaison to SPDER and other
    Operating Divisions and Functions during the creation, revision or obsoletion
    of any TAS IRM. The IMD Program Manager maintains a detailed spreadsheet of
    the TAS IRMs, including last published date, currency certification, business
    unit owner, author, manager, and production status of each IRM.

  3. Additionally, the IMD Program Manager coordinates training necessary
    to write the IRM, as follows:

    • Classroom training in Standard Generalized Mark-Up Language (SGML), a
      publishing software, for the IRM authors, as new authors are added to the
      cadre;

    • Centra classes in various authoring techniques; and

    • Annual Continuing Professional Education (CPE) in authoring skills provided
      in a conference usually held in May of each year at the New Carrollton Federal
      Building.

  4. Management is responsible for ensuring that all IRM sections under their
    purview are reviewed for currency on an annual basis, or more frequently when
    organizational changes occur or process changes occur that impact the currency
    of the IRM. Changes that occur during the period between IRM revisions should
    be considered for either the non-procedural update process outlined in IRM 1.11.2.9, if applicable, or for an interim guidance
    memo. See IRM 1.11.13.3.5.

  5. IRMs posted on the Servicewide Electronic Research Program (SERP) website
    must follow annual certification requirements as to currency or risk being
    removed from that website. For additional information on SERP requirements,
    please refer to the SERP website: Hosting requirements – Prerequisites

  6. TAS IRMs should be written in plain language and accurately portray
    the current operating procedures of the TAS business units. Currentness of
    the IRM and the timely incorporation of interim guidance is necessary to provide
    the transparency needed to serve the IRM users. These users, IRS employees,
    practitioners, and taxpayers, depend on a current IRM in order to fully comply
    with the procedures governing the various internal revenue processes.

  7. Follow IRM 1.11.2,
    Internal Management Documents (IMD) System, Internal Revenue Manual (IRM)
    , for procedures on creating TAS IRMs. When new IRMs are being created,
    the author should contact the IMD Program Manager to obtain a catalog number
    and for guidance in titling and placement in the IRM of the new section. When
    the author has completed the draft of the new or revised IRM, they should
    contact the IMD Program Manager for guidance on the clearance process and
    for an initial review of the SGML version of the IRM.

  8. TAS IRMs should be cleared through the impacted business units for the
    particular IRM, using Form 2061, Document
    Clearance Record, available on the Publishing catalog webpage:
    Form 2061. The IMD Coordinator will assist the author and his or her manager
    in determining the clearance list for any TAS IRM, as needed. See the sample
    TAS 2061 on the TAS C&L website for a list of offices TAS IRMs should
    be cleared through, subject to customization for the specific IRM.

  9. Once the clearance process is completed and all edits have been made
    and the final version is approved, the author should contact the IMD Program
    Manager for assistance in the publishing process for the IRM.

  10. All completed Forms 2061 and related review comments should be forwarded
    to the
    IRS Historical Library, located at 500 North Capitol NW, 1st Floor Washington,
    DC 20001.

1.11.13.3.2 
(06-20-2008)
Service Level Agreements (SLAs)

  1. The purposes for developing and implementing a Service Level Agreement
    are to establish uniform standards for the processing of work when TAS does
    not have the statutory or delegated authority to affect complete resolution
    of the taxpayers problem, to ensure that TAS employees are included in training
    and Continuing Professional Education (CPE) held by the Business Operation
    Divisions (BODs), and to maintain a working knowledge in TAS of operational
    policies and procedures.

  2. This agreement is national in scope and is the basis upon which determinations
    regarding the processing and procedures for TAS cases will be made by the
    parties.

  3. Each agreement, when signed, will be posted to the E-FOIA website on
    www.irs.govTaxpayer Advocate Service Level
    Agreements (SLAs).

  4. TAG is the responsible office for SLA content and accuracy.

1.11.13.3.3 
(06-20-2008)
Delegation Orders

  1. TAS Delegation Orders are created, revised or obsoleted by the TAG business
    unit with coordination through the IMD Program Manager as the SPDER liaison.
    These delegation orders are considered Division Delegation Orders or Redelegation
    Orders and are usually derived from a Commissioners (or Servicewide) Delegation
    Order. For more information on this process, see IRM
    1.11.4, Internal Management Document System, Delegation
    Orders    . Key points are as follows:

    • A TAS Delegation Order must be created when litigation over the activity
      can reasonably be expected. See IRM 1.11.4.4.

    • When authority is placed at the lowest level, all intervening grades of
      the position and series up to and including the senior level position have
      the same authority. .See IRM 1.11.4.2.

    • If a Commissioners Delegation Order allows for redelegation (or is silent
      about redelegation), the NTA can issue a TAS Delegation Order to make any
      necessary redelegations. The TAS Delegation Order should delegate authority
      to the lowest possible level. Subordinate executives or other individuals
      named in the TAS Delegation Order cannot redelegate to their subordinates.
      See IRM 1.11.4.4.3.

  2. Delegation Orders issued by the Commissioner that are specific to TAS
    are contained in IRM 1.2.50,
    Servicewide Policies and Authorities – Delegations of Authority for Taxpayer
    Advocate Service Activities    .

  3. TAG is the responsible office for the content and accuracy of TAS Delegation
    Orders.

1.11.13.3.4 
(06-20-2008)
Policy Statements

  1. IRM 1.11.3, Internal
    Management Document System – Policy Statements    , defines the policies
    of the Internal Revenue Service. It contains instructions on preparing, clearing
    and publishing Policy Statements within the framework of the Internal Revenue
    Manual process. Within TAS, policy statements are created, revised or obsoleted
    by the TAG business unit with coordination through the IMD Program Manager
    as the SPDER liaison.

  2. Key points covered are as follows:

    • “Service Policies”
      are major decisions of the Commissioner,
      Deputy Commissioners, Chiefs and Directors directly reporting to the Commissioner
      and Deputy Commissioners, Division Commissioners or the National Taxpayer
      Advocate, within the framework of basic tax administrative policies of Treasury
      and Congress. These “Service policies”
      govern and guide
      Service personnel in the administration of internal revenue laws and do not
      directly relate to time schedules or the allocation of funds, staffing, equipment,
      or other resources.

    • These “Policies”
      are identified as ”
      Policy Statements”
      and are published in IRM 1.2.1
      , Policies of the Internal Revenue Service.

    • The Commissioner or one of the Deputy Commissioners approves and signs
      all policy statements on behalf of the bureau.

    • Policy Statements form the basis for Service officials to prepare procedures
      and instructions in the form of Internal Revenue Manual material, but do not
      duplicate detailed procedures or statements of organizational functions, work
      programs, or similar internal management tools.

  3. It is important to note that Service Policies initiated by the Commissioner,
    Deputy Commissioners, Chiefs and Directors directly reporting to the Commissioner
    and Deputy Commissioners, Division Commissioners, or the National Taxpayer
    Advocate, are the only policies which can be issued under
    IRM 1.2.1, Policies of the Internal Revenue Service
    .

  4. TAG is the responsible office for the content and accuracy of TAS Policy
    Statements.

1.11.13.3.5 
(06-20-2008)
Interim Guidance

  1. Interim Guidance (IG) memos are used when it is critical to quickly
    communicate official directions. This would include communicating a change
    in procedures that are already in the IRM, or new procedures that will be
    incorporated into the IRM at a later date, or providing a temporary procedure
    required to support a one-time modification or occurrence in a program or
    process.

  2. All instructions to staff that may affect taxpayers will be issued via
    signed memo, in accordance with the IG procedures. Informal communication
    vehicles such as e-mail, newsletters, or training materials may be used to
    publicize the official guidance provided in the IG but not as a substitute
    for the IG.

  3. Guidance distributed as a CAPERs which is inconsistent with the IRM
    or addresses an issue that is not addressed in the IRM, should be incorporated
    into an IG memorandum and forwarded for approval using the TAS document clearance
    form. The IMD Program Manager will assist the author in identifying IG Memoranda
    that are required to be made public. See CAPER website: CAPER. See IRM 1.11.13.3, Types
    of IMDs, Note.

  4. Guidance contained in an IG memo is valid until:

    • Up to one year from the date signed, or

    • The expiration date stated on the memo.

    Therefore, the information must be incorporated into the IRM by
    the lesser of the expiration date or one year from the
    memo issuance, or the information is no longer valid and the memo will expire.
    It is imperative that the author take the necessary steps to incorporate the
    procedures into the IRM within the one-year period.

  5. All IG memos that impact an IRM must be incorporated into the IRM as
    soon as feasible and in no event later than the expiration date or one year.
    For the Servicewide procedures regarding IMDs, see
    IRM 1.11.1, Internal Management Documents.

  6. The IG author is primarily responsible for drafting, clearing, issuing,
    superseding or reissuing, obsoleting and incorporating these memos into the
    related IRMs, although the IMD Program Manager and the TAS C&L IG Coordinator
    have monitoring roles. See Exhibit 1.11.13-1
    , TAS IG Memo Process.

    Exception:

    In the rare circumstance that the memo is not incorporated into the IRM within
    the required timeframes and the procedures are still applicable, the author
    must reissue the memo. The author must provide written justification as part
    of the clearance package, include the expired memo as background documentation,
    and provide a copy of the justification to the IMD Program Manager when requesting
    a control number. The author must obtain approval from the director over the
    program that approved the originally issued memo and the NTA.

1.11.13.3.5.1 
(06-20-2008)
Interim Guidance Creation

  1. All IG memos must be processed through the TAS IMD Program Manager for
    number assignment, tracking, and web access.

  2. The author of the IG memo will contact the TAS IMD Program Manager for
    assistance and guidance in preparing, routing/clearing, and obtaining a control
    number for the memo. The control number will be included in the upper right-hand
    corner of all IG memos, along with an expiration date and the identification
    of any impacted IRMs. See Exhibit 1.11.13-2
    , Procedural Memo Template.

  3. The author of the IG memo prepares the memo using the template in Exhibit
    1.11.13-2 ensuring that all the required elements are included.

    Note:

    Phone
    numbers or contact information are not exempt from disclosure. If you do not
    want the contact person or phone number listed, delete this information in
    the memo and include the information in a cover transmittal following the
    same format as the template but with no procedural information

    .

  4. The author of the IG memo must ensure that the memo is 508 compliant.
    Scanned PDF documents are not 508 compliant. See
    Section 508 Compliance and Accessibility on the SPDER website for guidance
    on 508 compliance.

1.11.13.3.5.2 
(06-20-2008)
E-FOIA Compliance

  1. The IMD Program Manager will assist the author in identifying memos
    that are required to be made public pursuant to E-FOIA.
    The IMD Program Manager will seek technical assistance, when necessary, but
    uncertainty will generally be resolved in favor of disclosure.

  2. The time period for electronic availability should be as soon as operationally
    possible. Failure to make such records available could invalidate action taken
    in reliance on these documents.

  3. See IRM 1.11.13.2.3,
    E-FOIA Law    , for E-FOIA requirements
    on making the document available to the public,

1.11.13.3.5.3 
(06-20-2008)
Interim Guidance Clearance

  1. The IG author is responsible for routing and clearing the memo. The
    IG author determines what impacted parties should review and sign off on the
    memo, and prepares Form 2061, Document Clearance Record,
    (discussed above) to reflect those reviewers. Form(s) 2061 will serve as a
    control, routing and official record of the review and clearance. For additional
    information regarding the appropriate signature or approval level of the various
    types of IMDs, see IRM 1.11.1.2.2, Signature
    or Approval Level.

  2. The IG author prepares a Form 2061, the memo, and a Communications Assistance
    Request (CAR) on every memo. For copies of these forms, see: TAS C&L webpage. If the interim guidance memo
    is being posted on www.irs.gov for E-FOIA compliance, the author also prepares a Content Publishing
    Request Form (CPR).

    http://spder.web.irs.gov/imd/ig/E-FOIA/CPR_For_Posting_Interim_Guidance.doc

  3. For documenting approval of external reviewers, use the standard Form 2061 found on the Publishing website: Form 2061. Ensure
    the document is cleared through all
    mandatory reviewers, as indicated on Form 2061.

  4. For internal TAS review, the interim guidance should be forwarded to
    the following:

    1. TAS IMD Program Manager, during the drafting stage to obtain a number
      and received initial guidance, and again when final to initiate the posting
      of the memo,

    2. Special Counsel to the NTA, during the drafting stage to ensure accuracy,
      if the guidance is legal in nature,

    3. Other impacted business units, during the drafting stage for procedural
      accuracy, and

    4. TAS C&L, when the memo is finalized, to give notice that the memo
      is in process and will need to be distributed to the affected employees and
      the public.

    Note:

    See a sample of a completed TAS Form 2061 on the TAS website
    at TAS
    C&L webpage.

  5. Procedures impacting working conditions or job duties of bargaining
    unit employees must be reviewed by Workforce Relations.

  6. Procedures that impact IRS policy or legal issues must be reviewed by
    the Office of Chief Counsel.

  7. Procedures that contain information on the disclosure of official information
    or that contain Official Use Only material must be reviewed by the Office
    of Government Liaison and Disclosure. See IRM 1.11.2.9.1
    .

  8. Once the memo is signed and approved, the author will electronically
    forward (email) the memo and attachments, Form 2061, and the CAR, to the IMD
    Program Manager for approval and verification that it contains all necessary
    components (control number, expiration date, impacted IRM, contact point,
    etc.) and for record keeping. If the memo meets E-FOIA
    under IRM 1.11.13.2.3 above, the author also forwards a CPR form.

1.11.13.3.5.4 
(06-20-2008)
Interim Guidance Distribution

  1. Once the IMD Program Manager approves the memo package, the author submits
    the approved memo package to the IG Coordinator in TAS C&L for appropriate
    distribution. The IG Coordinator will also verify that the memo has a control
    number and expiration date, that the CAR and CPR are approved and, if subject
    to E-FOIA, verify that the CPR contains an Abstract
    (synopsis of memo contents) prepared by the author.

  2. TAS C&L will publicize the signed memo by posting a copy to the
    TAS website and announcing it in one of the weekly electronic newsletters.
    All TAS procedural and guidance memos can be found on the internal website
    at http://tasnew.web.irs.gov/index.asp?pid=1544

1.11.13.3.5.5 
(06-20-2008)
Interim Guidance E-FOIA Posting

  1. If the IG meets E-FOIA requirements per IRM 1.11.13.2.3, the interim
    guidance will be posted to the Electronic Reading Room (ERR) on www.irs.gov.

  2. The TAS IG Coordinator uses the completed CPR to post the file on the
    Content Management Application (CMA) and take the following actions:

    1. Convert the document to a 508 compliant PDF, and post it to www.irs.gov
      through CMA.

    2. Forward the CPR, the PDF file and the Static File Number (a memo-specific
      number derived systematically by the IG Coordinator) to the designated SPDER
      staff member

  3. The SPDER staff person will update the TAS E-FOIA assembly page with
    the document title and the abstract, and link the document to the previously
    loaded static file and will then confirm via email the posting on www.irs.gov.

1.11.13.3.5.6 
(06-20-2008)
Monitoring

  1. The IG author will monitor the procedural memos and solicit assistance
    from authors or content owners to ensure the information is incorporated into
    the IRM timely and obsolete the IG when appropriate.

1.11.13.3.5.6.1 
(06-20-2008)
When and How to Obsolete Interim Guidance

  1. All IG memos will expire automatically at the end of one year from the
    issue date. However, when guidance becomes obsolete earlier than the one year
    date, the memo originator, author, or their business unit should notify the
    IMD Program Manager that the memo is obsolete and should be removed from the
    website at: www.irs.gov. The following
    factors can cause obsolescence:

    1. The IRM has been updated with the new procedures and the memo is no longer
      needed;

    2. Procedures have changed and the guidance is invalid or superseded.

  2. It is the responsibility of the IG memo author to ensure that guidance
    contained within the memo is incorporated into the relevant IRM within the
    noted timeframe.

  3. The IRM author should notate on the Manual Transmittal of the IRM section
    under “Effect On Other Documents”
    , that the IRM incorporates
    interim guidance from the IG Memo Control Number, title, and the date it was
    issued. Below is an example of such a Manual Transmittal notation.

    Example:

    This IRM supersedes and obsoletes TAS interim guidance, (Control Number),
    issued (month dd, yyyy) titled, Title. The procedures
    are captured in this IRM at (subsection) and the interim guidance is superseded
    by the issuance of this IRM.

  4. The author of the interim guidance memo should ensure expired memos
    are timely removed from www.irs.gov. After notifying the IMD Program Manager
    that the memo has expired, the author or originator should prepare a CAR and
    a CPR (see “Interim Guidance Clearance”
    , IRM 1.11.13.5)
    to remove the expired memo. Also see Exhibit 1.11.13-1, TAS
    Interim Guidance (IG) Memoranda Process    , steps 7 through 10, for additional
    information.

1.11.13.4 
(06-20-2008)
Reviewing Internal Management Documents (IMDs) For Systemic Issues

  1. This subsection covers the procedures for reviewing IMDs, generated
    both internally and externally to TAS, for systemic issues. This process primarily
    takes place while the Operating Division (OD) or Functional Division is clearing
    its IMD product, before the new or revised process becomes an issue. Secondarily,
    issues already present are also identified and addressed during revision and
    clearance of IRMs or other IMD products.

  2. IMD products consist of documents providing policy, authority, and procedures,
    such as Policy Statements, Delegation Orders, IG Memos, SERP Interim Policy
    Updates (IPUs), IRMs and Law Enforcement Manuals (LEMs), SLAs, and Memoranda
    of Understanding (MOUs). See IRM 1.11.1, Internal Management Documents.

  3. The TAS IMD review process is extremely important and due care should
    be taken to ensure changes in IRS policy, authority, and procedures do not
    cause adverse impact on taxpayers. See Exhibit
    1.11.13-3    , TAS IMD Review Process Flow Chart.

1.11.13.4.1 
(06-20-2008)
TAS IMD/SPOC Program Manager

  1. The TAS IMD/SPOC Program Manager in Systemic Advocacy has the responsibility
    for coordinating the TAS review of IMD products that have been identified
    as impacting taxpayer rights or taxpayer burden whether the products originated
    from within TAS or from other IRS operational or functional units. As such,
    TAS Systemic Advocacy is responsible for representing the NTA in changes being
    made to IRS policies, authorities, and procedures.

    Note:

    Currently in TAS,
    the IMD Program Manager also manages the Single Point of Contact Program (SPOC),
    discussed in IRM 13.2.1.2.1(9),
    Processing Advocacy Issues, Scope and Responsibilities    . Therefore,
    SPOC reviews are handled in the same manner as IMD reviews.

1.11.13.4.1.1 
(06-20-2008)
Receipt of IMD Review

  1. All IMD product reviews will come into TAS through the IMD Program Manager
    in Systemic Advocacy for control and distribution of the review request throughout
    TAS, as appropriate, based upon subject matter expertise and portfolio listings.

  2. The reviews should be emailed by the originating Operating Division
    to the *TAS IMD SPOC mailbox, a mailbox shared by the
    IMD staff; though the majority are still being forwarded to the IMD Program
    Manager at this time. In those cases, the IMD Program Manager forwards all
    review requests to the *TAS IMD SPOC mailbox.

  3. Upon receipt of a new review request, the IMD staff will create a folder
    for the review under the *TAS IMD SPOC mailbox “Review”
    folder and enter the new IMD review on SAMS within 2 business days from the email received date, or “actual start date”
    . For a SPOC or “Other
    ”
    product, this must be done within 3 days from the actual start date.

1.11.13.4.1.2 
(06-20-2008)
The Abbreviated IMD Review and Entering the Review on SAMS

  1. The IMD Program Manager, or designee, will perform an abbreviated review
    on the IMD product to be cleared and determine if it should be distributed
    for comprehensive review. Criteria for this decision will be the following:

    1. Does the IMD product contain processes that directly impact the taxpayer?

    2. Does the process create any apparent taxpayer burden?

    3. Does there appear to be any opportunity that the process might infringe
      upon taxpayers rights?

    4. Does the content relate to an Objectives Report or ARC issue, past or
      present? If so, contact the subject matter expert or lead for the issue to
      determine the TAS position.

    5. Does the content relate to any “special projects”
      (TAP,
      cross-functional teams and task forces, etc.)? Check SAMS for any related
      entries. If so, contact the project lead to determine the TAS position.

    6. Does the content relate to any emerging issue, interim guidance or other
      update on hot topics, etc.?

    If the answers to all questions are negative, then the IMD Program
    Manager, or designee, will prepare a “No Comment”
    or limited
    response and forward it to the Operating Division originator of the product
    and input the review as “Closed – No Comment”
    or “Closed- Limited Response”
    on SAMS.

1.11.13.4.1.3 
(06-20-2008)
Performing a Comprehensive Review

  1. If the abbreviated review indicates that the IMD product should have
    a comprehensive review, the IMD Program Manager, or designee, will enter the
    review on the IMD SPOC SharePoint site at
    http://co.ds.irsnet.gov/sites/CL/TAs/SA/IMD/default.aspx within 4 business days from the “actual start date
    ”
    for the use of the appropriate Technical Liaison, Attorney Advisor
    Group Manager, and the designated staff member from the Case Advocacy Field
    Systemic Advocacy (FSA) and Internal Technical Advisory Program (ITAP), and
    any other appropriate reviewers, and provide them with a response
    date     for forwarding their completed review to the *TAS
    IMD SPOC     mailbox.

  2. These individuals will pull the files for their reviews from the IMD
    SPOC SharePoint site upon receipt of the SAMS notification that occurs automatically
    when projects are staffed with team members on SAMS. For those reviewers who
    are not SAMS users, notification emails should be sent to them by the IMD
    Management Assistant and the reviewer should prepare a Form 5081 requesting
    SAMS access.

  3. The response date for the TAS reviewers to complete their reviews will
    typically be two weeks, unless it is an expedited or
    rush review. The timeframe is based upon the due date indicated on the originators
    Form 2061 (normally 30 days), reduced by the time needed
    (typically 7-10 days) to allow the IMD Program Manager, or designee, time
    to compile, edit, and elevate the review for management consideration, as
    necessary. If reviews cannot be completed timely, the reviewers manager should
    notify the IMD Program Manager so that an extended response date can be requested
    of the originating office.

  4. The IMD staff will enter the product for review on the IMD SPOC SharePoint
    site and on SAMS, if not done already per instructions in paragraph (1) above.
    This enables the IMD staff to track the following:

    1. The date received,

    2. The date the response is due,

    3. The originating division or function,

    4. The product / issue under review,

    5. The status of the review (pending, in process, forward for review, closed,
      etc.),

    6. The reviewers, and

    7. The results of the review, including recommendations made and implemented.

    Note:

    TAS reviews of forms, letters, notices, publications, etc.,
    will be handled by the TAS SPOC following these same procedures.

    Note:

    Guidelines for the IMD staff to post to SAMS and the SharePoint site are available
    on the IMD SPOC SharePoint webpage.

1.11.13.4.1.4 
(06-20-2008)
Working the IMD Review From the IMD SPOC SharePoint Site

  1. When the designated personnel from the Case Advocacy business units
    assign their reviewers to the IMD review they accessed from the SharePoint
    site, they will go into SAMS and update the selected review by adding their
    reviewer as a team member to that review.

  2. In addition to normal review procedures found in
    IRM 1.11.1, Internal Management Documents System,
    Internal Management Documents (IMDs)    , and IRM
    1.11.2, Internal Management Documents (IMD) System,
    Internal Revenue Manual (IRM)    , while completing his or her review,
    the reviewer should complete an IMD Review Template, see below, and ensure
    the following mandatory items are considered:

    1. All taxpayer rights are protected,

    2. Any changes negatively impacting taxpayers are appropriately reviewed
      and elevated, along with recommendations for change,

    3. All language regarding TAS is accurate, and

    4. TAS references are mentioned in all appropriate circumstances.

    The reviewer should also ensure they have considered the IMD Reviewer
    Guidelines shown below:

    IMD Reviewer
    Guidelines
    Issue Concerns:

    • Does the IMD product contain processes that directly impact the taxpayer?

    • Does the process create any apparent taxpayer burden?

    • Does there appear to be any opportunity that the process might infringe
      upon taxpayers rights?

    • Does the content relate to an Objectives Report or ARC issue, past or
      present? If so, contact the subject matter expert or lead for the issue to
      determine the TAS position.

    • Does the content relate to any special projects (TAP, cross-functional
      teams and task forces, etc.)? Check SAMS for any related entries. If so, contact
      the project lead to determine the TAS position.

    • Do the procedures accurately interpret the law (IRC, Treas. Reg., RRA,
      etc.) without diminishing taxpayer benefits and without placing undue requirements
      on the taxpayer?

    • To what extent does the issue impact balanced measures (customer service,
      employee satisfaction and business results)?

    • To what extent is the issue impacting taxpayers or, if new, what is the
      probability of impact?

    • To what extent is there public interest in the issue?

    • To what extent is immediacy of resolution required?

    • This list is not all inclusive, check the TAS website for interim guidance
      and other updates on hot topics, etc.

    Response Reminders:

    • Change/save the filename of the review Word template to the number/name
      of the IMD review (IRM XXX Title).

    • Use 24-hour language blurb for taxpayer contacts.

    • Use TAS standard language for notices, pubs, and forms.

    • Use IMD SPOC SharePoint site for instructions on performing review and
      posting to SAMS comments and time.

    • Forward reviews to other subject matter experts, if known, and copy *TAS
      IMD SPOC mailbox & IMD SPOC.

    • Notify IMD Management Assistant if you need to be added to SAMS, copy
      *TAS IMD SPOC mailbox.

    • Send completed consolidated review via email to *TAS IMD SPOC mailbox,
      copying IMD/SPOC and indicate if SAMS is updated on email.

  3. The IMD Review Template will contain each of the following items: a
    header, a body and a footer. See Exhibit 1.11.13-4
    , IMD Review Template.

  4. The header of the IMD Review document should contain the following:

    1. The number and title of the IRM section, delegation order, or interim
      guidance,

    2. The date of the review,

    3. The name of the reviewer, and

    4. The time or hours spent doing the review.

  5. The body of the IMD Review document should contain the following:

    1. Summary or overview statement regarding the product , if applicable;

    2. In column one, the location in the document of the item of concern: For
      IRMs, identify the IRM subsection, title and page number; for delegation orders
      identify the paragraph number, page number, etc.;

    3. In column two, the current language, word, sentence, etc., to be addressed
      in the review;

    4. In column three, identify if the item of concern is a significant taxpayer
      burden or taxpayer rights issue by inserting an X-TP[RorB] for rights or burden;

    5. In column four, specify any concerns for that subsection or paragraph
      of the manual, order, or guidance, as well as the reviewers comments or recommended
      language changes.

      Note:

      If a reviewer does not agree with the language in
      a document, rather than just indicating non-agreement, the reviewer should
      provide suggested language for how best to revise the document, whenever possible.

    6. Column five is for the use of the Operating Division (OD) that originated
      the document in responding to the corresponding TAS recommendation. They will
      indicate agreement or disagreement as to whether they will implement the recommendation.
      In cases where the OD disagrees with the recommendation, this space will allow
      them to explain why they are not able to implement the recommendation.

  6. The footer should contain the page numbers for the review document.

1.11.13.4.1.5 
(06-20-2008)
Completing the IMD Review and Posting Time

  1. Once the review is completed, the Case Advocacy business units working
    the review (FSA and ITAP) will each post their completed review documents
    as follows:

    • Post the review comments on SAMS under the “Research”
      tab
      for the appropriate folder, using the copy and paste function.

    • Forward by email the completed Word file prepared from the IMD Review
      Template discussed above to the *TAS IMD SPOC mailbox.

    Note:

    The Technical Liaison, Attorney Advisor, and other individuals
    working the review will also notify the IMD Program Manager by email, using
    the *TAS IMD SPOC mailbox, that their review is complete
    and attach the review document to the email notification. If SAMS users, they
    will also input their findings on SAMS under the “Research”
    tab
    of the appropriate folder.

  2. The IMD staff will access the SharePoint site, SAMS, and the
    *TAS IMD SPOC     mailbox to retrieve the completed reviews and do the
    following:

    1. For archival purposes, ensure that the business units have entered the
      individual completed reviews on the appropriate SAMS IMD Review project under
      the “Research”
      tab, indicating the source of each comment,

    2. Compile the results of all reviewer input into one document organized
      by subsection or page number, color coding the document to enable the IMD
      Program Manager to determine the source of each entry,

    3. Forward the compiled document to the IMD Program Manager via email for
      editing, consolidation and finalization, and

    4. Update the review status on SAMS to “Forward for Review.
      ”

    Note:

    The Reviewers are to update SAMS with their completed reviews
    themselves, as well as enter the time spent, see below.

  3. Time spent performing IMD reviews should be charged on SETR to “Proactive Advocacy/Assignments – OFT 36762″
    on Form 3081.

    Exception:

    The LTAs will continue to report time under the SETR
    code for Portfolios.

  4. Time spent doing IMD reviews should also be entered on SAMS. Time should
    be charged on the system using the time reporting instructions found in the
    SAMS document titled, “How to Record Project
    Time using SAMS    ”
    .

    Note:

    To find the instruction document: Go
    to the SAMS webpage. Click on “FAQ: Tracking
    Project Time on SAMS    ;”
    then click on “
    Instructions    ”
    to be carried to this link: http://tasnew.web.irs.gov/index.asp?pid=1940

  5. Any issues that cause the reviewer concerns should be raised to their
    manager and to the TAS IMD Program Manager.

  6. The review should be completed and entered on SAMS and emailed through
    the *TAS IMD SPOC mailbox to the IMD Program Manager,
    on or before the due date of the review. If the reviewer is unable to complete
    the review by the prescribed due date, the reviewer should contact his or
    her manager and the IMD Program Manager to determine if the date can be extended. It is the managers responsibility to notify the IMD Program Manager
    as quickly as possible to determine if the date can be extended.

    Note:

    A response is required for each review even if the response is one
    of “No Comment.”

1.11.13.4.1.6 
(06-20-2008)
Finalizing, Elevating, and Evaluating the IMD Review

  1. Once all TAS reviewer responses are received by the IMD Program Manager,
    he or she will:

    1. Review and consolidate the responses within 7 business
      days       of receipt of the individual reviews, contacting the reviewers
      for clarity, if necessary;

    2. Share all TAS substantive changes/comments with Special Counsel to the
      NTA;

    3. Prepare a signed clearance response to the originating division or function;
      and

    4. Ensure upper management has proper notification of any review that impacts
      taxpayer rights or taxpayer burden (see Reviewer Checklist information discussed
      above), including those that relate to the Objectives Report or the ARC. See
      IRM 13.2.1.7, National Taxpayer
      Advocates Annual Reports to Congress.

  2. The IMD Coordinator will elevate unresolved review results fitting the
    criteria in this table in a timely manner (within 9 business
    days of the receipt of the individual review results    ) in order to allow
    upper management the opportunity to affect the final review outcome before
    it is returned to the originator. The IMD Program Manager will request extensions
    from the originating office as needed to ensure there is time (
    5-10 business days    ) for management consideration of the elevated reviews.

    IMD Review
    Elevation Criteria
    “Yes”
    to any one of
    these items still unresolved after discussion with the OD indicates the IMD
    review should be elevated to management:

    • Does the issue impact one or more taxpayer rights?

    • Does the issue relate to a current ARC or Objectives Report issue or one
      ongoing from the past?

    • Does the issue relate to an emerging issue or a special project (Advocacy
      Project, Task Force, TAP issue, etc.)?

    • Does the issue impact balanced measures (customer service, employee satisfaction
      and business results)?

    • Does the issue relate to public interest in the issue? Explain

  3. Elevation of a review where the OD negotiation has been unsuccessful
    will be accomplished by the IMD Program Manager notifying the Director, Immediate
    Interventions (DII), and the appropriate Technical Liaison of the issue for
    their review and comment. If they concur that it should be elevated, the DII
    will notify the EDSA. The EDSA will then review earlier comments and consult
    with the Attorney Advisor Designee, prior to elevation to the NTA. However,
    efforts should be made to resolve the issue, as appropriate, at each step
    along the way.

  4. Responses received from the originating OD or function regarding TAS
    review comments will be entered on SAMS, along with any information obtained
    regarding implementation of TAS suggestions. In cases where the implementation
    is for a future date, follow-up should be done to determine if the suggestions
    were followed. In situations where no agreement can be obtained with the OD
    and the review is elevated, the review should be considered for inclusion
    in the Emerging Issues quarterly report prepared for the EDSA.

  5. This IMD Review process will be subject to Quality Review
    Criteria    , relating to timeliness, accuracy, and communication attributes.
    Quality requires that the reviews are worked with no unnecessary delays or
    periods of inactivity. Management officials should be monitoring SAMS to give
    appropriate guidance and thus help move the review along to resolution.

  6. The responsibilities of the IMD Program Manager and/or staff members
    include:

    • Performing abbreviated reviews,

    • Monitoring the progress of the review to ensure it is being reviewed appropriately,

    • Monitoring the review to ensure that high profile reviews are appropriately
      elevated,

    • Documenting recommendations made and implemented,

    • Completing tasks by the established deadlines, including extensions,

    • Communicating with the IMD staff, the reviewers and the Operating/ Functional
      Divisions on the progress of the work and issues that arise, and

    • Coordinating the activities of the IMD staff.

  7. The IMD Staff is normally allowed 30 calendar days to
    complete each review, as necessary; however, a review may be shortened or
    lengthened with the originators consent.

  8. The review document containing this criteria is included as an exhibit
    titled, IMD Review Process Quality Criteria, in the
    back of this IRM. This criteria provides for process measurement rather than
    employee performance measurement, and the process will be evaluated accordingly.
    See Exhibit 1.11.13-5,
    IMD Review Process Quality Criteria    .

1.11.13.4.1.7 
(06-20-2008)
Reports

  1. Recommendations Report – The IMD Program Manager,
    or designee, pulls a SAMS report of all IMD reviews for a given period that
    resulted in recommendations to the Operating Division. The report is categorized
    between significant and very significant recommendations. This report forms
    the basis for both the BPR and the Emerging Issues reports. See below.

  2. Business Performance Review System (BPRS) – The
    IMD Program Manager, or designee, contributes to this quarterly report with
    an accounting of the quantities of reviews conducted for that quarter and
    with limited significant examples of the issues worked for the quarter where
    substantive issues were addressed. It should contain successes and examples
    where the IMD program either elevated an issue impacting taxpayers or was
    able to effect improvement in a product reviewed as it applied to taxpayers.

  3. Emerging Issues – The IMD Program Manager, or
    designee, contributes to this quarterly report used by the EDSA in the quarterly
    meetings with the ODs. The IMD Review contribution should contain issues elevated
    in the reviews that are unresolved and would benefit from discussion between
    TAS and the OD.

  4. Inventory Reports – The IMD Management Assistant
    pulls the IMD Review inventory of all “Pending”
    , “In Process”
    , “Forward for Review”
    , and “Submit for Closing”
    reviews the end of each month and works
    with the IMD Program Manager and IMD Analysts to reconcile the inventory.

1.11.13.5 
(06-20-2008)
SPOC Processes

  1. As stated in IRM 1.11.13.1.1 above, the Tax Administration Council approved
    the creation of a Single Point of Contact (SPOC) in each of the Operating
    divisions (OD) and TAS. In TAS, the SPOC is combined with the IMD Program
    Manager. The SPOC is responsible for managing customer communications (currently
    referred to as notices, letters, and stuffers).

  2. In this program, the SPOC works with the various TAS business units
    to coordinate revisions to TAS forms and publications. Two principle TAS customers
    for the SPOC are the TAG and C&L business units. The SPOC also works SAMS
    submissions that are not accepted as projects and works with the Operating
    Divisions and various multi-divisional groups and task forces to make changes
    to forms, notices, letters and publications owned by other operating divisions
    and functions.

  3. The SPOC sits on the Notice Communication and Advisory Group (NCAG)
    and is primarily involved with the mission of improving notice quality, including
    ensuring that the TAS Standard Language is included, as applicable, in all
    notices that require a response from the taxpayer. The TAS Standard Language
    was derived from a joint task force with the SPOC and TAS C&L. The language
    consists of three levels of script (long, medium and small) that have been
    approved by the NTA for inclusion in notices and pubs.

  4. The SPOC also communicates regularly with the Tax Forms and Publications
    business unit and the Tax Products Coordination Committee (TPCC), regarding
    TAS input for new or revised tax forms and publications. These reviews are
    managed through the IMD Review Process as previously described in this manual.

1.11.13.6 
(06-20-2008)
Methods of Submitting Changes to Systems, IRMs, Forms, Publications,
Notices, and Letters

  1. This section describes different ways to proactively make corrections,
    submit suggestions, or raise issues and concerns to the appropriate process
    owner.

1.11.13.6.1 
(06-20-2008)
Forwarding Forms and Publications Change Requests

  1. When the Office of Systemic Advocacy (OSA) receives issue submissions
    related to form and publication revisions, the SAMS Program Manager will forward
    these requests to the TAS IMD/SPOC for coordination of the review process.
    The TAS IMD/SPOC will forward the issue internally to subject matter experts
    based upon their portfolios and externally to committee contacts, such as
    NCAG and Tax Products Coordination Committee (TPCC).

  2. These reviews could result in virtual technical teams or recommendations
    for change. See IRM 13.2.1.6.1.6 for information
    on virtual technical teams.

1.11.13.6.2 
(06-20-2008)
Coordination of Change Requests by the TAS IMD/SPOC

  1. TAS has new procedures for proactively submitting all changes, suggestions,
    and recommendations concerning new or revised IRMs and internal IRS forms,
    notices and publications.

  2. All TAS employees should submit forms/letters/notices/pubs change requests
    through the TAS IMD/Single Point of Contact (SPOC).

    Note:

    External requests
    for TAS review of these documents will be handled by the TAS IMD/SPOC using
    procedures outlined in IRM 1.11.13.4, Reviewing Internal Management Documents (IMDs) For Systemic Issues
    .

  3. Analysts should compile requests for any notice or internal form changes
    resulting from projects or advocacy issues. The TAS IMD/SPOC will consolidate
    and present these suggestions to the Notice Communication Advisory Group (NCAG)
    for review.

  4. The Letter/Notice/Internal Form Change Recommendation Form should include:

    • Name and number of notice or letter for recommended change

    • Project Lead name and telephone number

    • Description of the changes to be made

    • Reasons for change

    • Supporting documentation, including examples

  5. The TAS IMD/SPOC will send recommendations on to the SPOCs for the ODs
    who own the particular letters/notices. The Division Commissioner will ultimately
    approve or reject the change. The appropriate OD will redesign cross-divisional
    notices and letters, and then phase out the older ones.

1.11.13.6.3 
(06-20-2008)
System Change Request (Form 5391) for IRM Procedural Changes

  1. Employees use Form 5391,
    System Change Request    , to suggest technical corrections to IRM procedures
    and instructions.

    Note:

    This process is for changes to IRMs other than those
    forwarded to TAS employees for review during the IMD Clearance process discussed
    above. See IRM 1.11.13.4,
    Reviewing Internal Management Documents (IMD) For Systemic Issues    .

  2. A statement of the problem and a statement of the impact must accompany
    the request. Access this form at http://publish.no.irs.gov.

1.11.13.6.4 
(06-20-2008)
Editorial Change Request (Form 9345)

  1. Use Form 9345, Editorial
    Change Request    , to make editorial, i.e., typographical or printing
    corrections to the IRM.

  2. Access it at http://publish.no.irs.gov.
    Refer to IRM 3.31.125,
    Procedures/System Change Request    , for specific procedures relating
    to these forms.

  3. A list of IRM contacts is available on the Servicewide Policy, Directives
    and Electronic Research (SPDER) website at http://spder.web.irs.gov/imd/council/.

1.11.13.6.5 
(06-20-2008)
Other Change Requests

  1. Suggestions for changes or improvements to internal TAS procedures or
    policies, Service Level Agreements, or IRM 13 should be forwarded to the appropriate
    TAS office for consideration.

  2. If received on SAMS, they will be closed and transferred to the appropriate
    office.

1.11.13.6.6 
(06-20-2008)
System Production Evaluation Report (Form 5715)

  1. Employees use this form to advise the National Office of systemic programming
    and operational problems that result in work stoppages. See
    IRM 3.0.273.3, Resolving Procedural/Computer Systems Problems.

  2. The electronic Form 5715,
    System Production Evaluation Report    , is available on the Publishing
    website at this url: Form 5715. Information on IRS systems may be found under
    the IRS As-Built Architecture (ABA) website at IRS As-Built Architecture (ABA).

Exhibit 1.11.13-1 
(06-20-2008)
TAS Interim Guidance (IG) Memoranda Process

The table below outlines the IG process, including E
-FOIA considerations, from beginning to end.

STEP RESPONSIBLE PARTY ACTION
1. Author/Analyst 1) Prepare draft memo (must be 508 compliant)
2) Coordinate with
IMD Program Manager to identify it as interim guidance (IG)
3) Request
a control number from the IMD Program Manager by providing the Program Manager
the following:
• a copy of the draft memo,
• a tentative
issuance date,
• the identified impacted IRMs, if applicable, and
•
a point of contact for the memo, including symbols and phone number
2. IMD Program Manager/Designee 1) Assign a control number
2) Evaluate memo for
E-FOIA criteria
3) Coordinate with Initiator
4) Explain the one-year
rule and the need to monitor the memo for expiration
5) Ask initiator/author/analyst
to notify IMD Program Manager when the memo is obsoleted early through IRM
update or a changed process
3. Author/Analyst 1) Prepare the memo in accordance with E-FOIA
guidelines
2) Prepare CAR and CPR, including abstract for insertion on
CPR
3) Clear memo package, including attachments, CAR and CPR, using Form
2061
4) Forward the signed memo package electronically to IMD Program Manager
4. IMD Program Manager/Designee 1) Review the memo package for compliance with E-FOIA
guidelines and proper clearance approvals
2) Forward the memo package
to the IG Coordinator for posting on the TAS website and www.irs.gov.
5. IG Coordinator/Designee 1) Review the CPR, CAR and memo to ensure that all information required
for posting is provided.
2) Convert the memo to a 508 compliant PDF file
3)
Use the www.irs.gov Content Management Application (CMA) to upload the static
file to the TAS E-FOIA folder, input the subject line,
abstract (long description) and expiration date, upload the static file, and
annotate the Static File ID# on the CPR
4) E-mail the completed CPR, CAR,
PDF and Word documents to appropriate TAS C&L staff for loading of IG
to TAS website.
5) E-mail the completed CPR and PDF to the designated
SPDER staff
6. SPDER Staff 1) Link the IG memo to the Instructions to Staff Electronic Reading
room site on www.irs.gov
2)
Send confirmation to the IG Coordinator that the memo is posted to the site,
for the IG Coordinator to notify the initiator.
7. IRM Author 1) Create/update IRM in accordance with established procedure,
not to exceed 1 year
2) Notify the IMD Program Manager that the IG is
no longer needed
8. Author/Analyst 1) Ensure IRM has been updated and IRM indicates incorporation
of the IG, if applicable. [Note: If IRM is not updated, consider reissuance
of IG, but remember that the reissued memo must be approved by the director
who approved the originally issued memo and the NTA.]
2) Ensure expired
memos are removed from www.irs.gov. (Expired memos are those that are either
incorporated into an IRM or post- expiration date.)
3) Prepare the CPR
and CAR and obtain approval for removal.
4) Forward CPR and CAR requesting
removal of expired documentation to IG Coordinator.
9. IG Coordinator Forward CPR and CAR to TAS C&L requesting removal of subject IG
documentation from www.irs.gov, and the TAS website.
10. SPDER Send confirmation to the IG Coordinator that the IG has been removed
from www.irs.gov, for the IG Coordinator to notify the initiator.

Exhibit 1.11.13-2 
(06-20-2008)
Procedural Memo Template

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Exhibit 1.11.13-3 
(06-20-2008)
TAS IMD Review Process Flow Chart

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Exhibit 1.11.13-4 
(06-20-2008)
IMD Review Template

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IMD TITLE: IRM Number,
IRM Title or Form Number, Title, etc. (SAVE FILE USING THIS INFO BEFORE SUBMITTING)
SAMS PROJ. #:P00XXXX (edit
number) 		DATE: date of your review   TIME: time you spent doing the review  
REVIEWER: Taxpayer
Advocate Service (add your name and title)
CONTACT: TAS IMD/SPOC
Program Manager. Please copy *TAS IMD SPOC mailbox when you respond.
We are suggesting the following changes
and/or clarifications
IRM Subsection (or Other Document Paragraph Number)
and Page Number		 CURRENT TEXT (Enter the current draft text related to
your comment)(Enter Taxpayer Rights and Taxpayer Burden Issues in bold
up to 250 characters per recommendation)

Example:

Rec #1
– TP Burden- Requiring both spouses to be present to e-file
Rec
#2 – TP Rights – Omitting IA fees exceptions for low income taxpayers

 TP Rights or TP Burden? (If yes, place an “x”
in this column.) 		TAS COMMENTS and RECOMMENDATIONS Operating Division Response to TAS Comments/ Recommendations
(IMD
Use Only)
         
         
         

Exhibit 1.11.13-5 
(06-20-2008)
IMD Review Process Quality Criteria

# ATTRIBUTE/ REFERENCE DEFINITION APPLICATION
TIMELINESS (T) –
6 Attributes
T1 Did IMD Support Staff enter the review on SAMS and notify the IMD Analyst
& IMD/SPOC Program Manager in a timely manner? 		For new reviews, once the new review is received in the *TAS IMD SPOC
mailbox, it must be entered on SAMS and the IMD Analyst & IMD/SPOC Program
Manager must be notified of the new review so that pre-screening may begin.
• IMD – 2 business days from the email
received date – “Actual Start Date”

•
OTHER – 3 business days from the ”
Actual Start Date”

 This attribute is applicable to all IMD Reviews and OTHER: SPOC Reviews.
This attribute is rated as N/A in the following situations:
• The
review is recalled or a duplicate
T2 Did IMD Analyst perform the abbreviated review, including responding
to the submitter if no response or limited response, and notify the IMD/SPOC
Program Manager and IMD Support staff in a timely manner? 		For both IMD and SPOC comprehensive reviews, a decision that a review
is comprehensive, shown by the posting of the review to the IMD SPOC SharePoint
site, must be made within 4 business days. If the decision
is that an abbreviated review is sufficient, the review must be completed
with a response to the submitter within 30 calendar days unless the submitter
agrees that contact dates may be lengthened or shortened. 		This attribute is applicable to all IMD Reviews and SPOC Reviews. This
attribute is rated as N/A in the following situations:
• The review
is submitted for closure within 30 days of the initial contact, or
•
No contact information is available
T3 Did the IMD Analyst post the comprehensive review to the IMD SPOC SharePoint
site and notify other reviewers of the review in a timely manner? 		The first steps in working a comprehensive IMD or SPOC Review is notifying
the reviewers of the review and the due date for responding. The review is
posted to the IMD SPOC SharePoint site for Case Advocacy review and emailed
to other reviewers from the *TAS IMD SPOC mailbox. This must be done within 4business days of the initial receipt of the review. 		This attribute is applicable in all comprehensive IMD and SPOC reviews.
T4 Did the reviewers forward their completed reviews to the IMD staff
in a timely manner? 		Action dates will be revised as needed to ensure resolution of the
issues of the review. Revised action dates will be documented by analyst on
SAMS Milestones tab. Milestones for IMD and SPOC reviews are dates when:
(1)
the review is due to the IMD/SPOC Program Manager and
(2) the dates when
the review is due to the originator (the Operating Division author, usually).
The
general rule is that the review must be completed by the reviewer with a response
to the IMD/SPOC Program Manager within 14 days of their
business unit being notified of the review by being posted on shared drive
or by email from IMD staff unless the submitter agrees that contact dates
may be lengthened or shortened.
• If a review is sent expedite with
a shortened timeframe noted, that timeframe should be used.
• If
additional time is needed, the IMD/SPOC Program Manager should notify the
originator and obtain approval. 		This attribute is applicable for all IMD and SPOC reviews.
T5 Did the IMD/SPOC Program Manager prepare the finalized consolidated
review in a timely manner? 		IMD/SPOC Program Manager is required to prepare a signed Form 2061
and a consolidated, edited version of the reviews received from the various
reviewers within 7 days of receiving those individual
completed reviews. If the consolidated review contains elevated criteria,
the IMD/SPOC Program Manager has 9 days from receiving
the completed reviews to elevate the proposed response via email to manager.
At that time, the IMD/SPOC Program Manager needs to either
• Ensure
that 5-10 calendar days are left on the due date, or
• Request an extension from the originator, above the original
30 calendar days normally provided. . 		This attribute is applicable in most IMD and SPOC reviews. However,
circumstances may exist under which one or both of the documents are not required.
If the review is elevated, the Form 2061 would not be required until final
approval is given by the Director, II.
This exception would result in
a rating of N/A for the Form 2061 portion of this attribute.
T6 Were all substantive actions taken on the review in such a way to progressively
move it toward resolution? . 		A review must be worked with no unnecessary delays or periods of inactivity.
•Responsibilities
for IMD/SPOC Program Manager and/or staff members include:
• Monitoring
the progress of the review,
• Monitoring the progress of the review
to ensure that deadlines are met and completing tasks by these established
deadlines,
• Communication with IMD staff and reviewers on progress
of work,
• Coordinating activities of IMD staff.
•Management
officials should be monitoring SAMS to give appropriate guidance and thus
help move the review along to resolution.
•IMD Staff is normally
allowed 30 days to complete each review, as necessary; however, a review may
be shortened or lengthened with the originators consent. 		This attribute is applicable in all IMD and SPOC reviews.
ACCURACY
(A) – 5 Attributes
A1 Did the Reviewer fill out the IMD review template correctly and completely?
. 		The IMD Review template must include the following items:
•The
number and title of the document
•The date of review
• The
time spent on the review
•The name of the reviewer
• Identification
of the subsection or paragraph being addressed
•The current language
in the draft document
•The recommended change for that item. 		This attribute is applicable in all IMD and SPOC reviews.
A2 Was SAMS updated appropriately by IMD staff as to status and milestones?
By reviewer as to research (if a SAMS user)? If reviewer was not a SAMS user,
did they request the IMD staff do the update? 		Reviewers who are SAMS users should:
• Update the status of
the review on SAMS from “Pending Assignment”
to”
In Process”

• Update the review on SAMS to indicate their findings,
providing the same information they showed on the IMD Review Template (see
A1 above).
Note: If the reviewer is not a SAMS user,
they should first, apply for SAMS access by completing Form 5081, and second,
forward the SAMS template to the *TAS IMD SPOC mailbox and request the IMD
Staff to do the input on SAMS. 		This attribute is applicable in all IMD and SPOC reviews.
A3 Did the consolidated response accurately capture the feedback provided
by the reviewers? . 		The IMD/SPOC Program Manager should clarify any unclear feedback with
the reviewer to confirm the content of the feedback and the language to be
used in consolidating the reviews. If differing positions are present, the
IMD/SPOC Program Manager should determine from the facts presented the accurate
TAS position. 		This attribute is applicable in all IMD and SPOC reviews.
A4 Did the review disclose a systemic issue or was it related to an MSP
or current Objective? Was it appropriately considered for elevation? . 		A systemic issue impacts a segment of taxpayers locally, regionally,
or nationally. These issues involve systems, processes, policies, procedures,
or legislation and require study, analysis, recommendations, and action to
effect positive results. Systemic issues involve protecting taxpayer rights,
reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers
or providing essential services to taxpayers. 		This attribute is applicable in all IMD and SPOC reviews.
A5 Were tax law and IRM/IRS procedures correctly applied and interpreted?

 Reviewers should consider whether the IRM procedures contain proper
application of statutes and administrative regulations to the facts and circumstances
as well as the correct interpretation of relevant internal guidelines. 		This attribute is applicable for all IMD and SPOC reviews that involve
tax law or procedural requirements. This attribute is rated as ”
N/A”
for those with no tax law or procedural impact.
COMMUNICATION
(C) – 5 Attributes
C1 Did the reviewers provide timely, clear, logical and grammatically
correct feedback in their review response? . 		• Reviewer feedback should be grammatically correct and follow
chronological progression relative to the document being reviewed.
•
The contents should be clear and readily understandable.
• Timely
feedback is necessary. See timeliness attributes above. 		This attribute is applicable in all elevated IMD and SPOC reviews.
C2 Did the IMD staff provide a consolidated response to the OD that clearly
relates TAS’s position on the issues? . 		• The IMD/SPOC Program Manager should make appropriate contacts
to ensure that the position presented in the consolidated review accurately
portrays and communicates the TAS position of the issue. 		This attribute is applicable in all elevated IMD and SPOC reviews.
C3 Was managerial concurrence of the elevated issue obtained and was managerial
feedback timely? . 		• This attribute measures both the managerial involvement AND
the timeliness of the managerial action. Both components of this attribute
must be met in order for the attribute to be rated as met. Document review
on SAMS.
• Review and feedback provided within 7 calendar
days of notification of elevated issue availability re email to manager. 		This attribute is applicable in all elevated IMD and SPOC reviews.
C4 Was there contact and coordination with the appropriate internal and
external stakeholders as required by the review? . 		Individuals/teams may need to consult Attorney Advisors, LITC, TAP,
CNTA, Sr. Advisor to NTA, Portfolio Advisors, TAG, C & L, and TAS Research.
This list is not all inclusive. 		This attribute is applicable on all IMD and SPOC reviews.
C5 Did the IMD staff take appropriate steps to relate issues that required
actions to be taken? . 		Finalization and resolution of a review may require that TAS (though
Systemic Advocacy) provide education or communication of changes or clarifications
to various stakeholders. Appropriate channels include contacting NCAG for
forms changes, contacting SPDER for internal IRM issues and certain TAS interim
guidance issues, seeking clearance of issues through headquarters, postings
to the TAS Homepage, www.irs.gov,
items published in the Wednesday Weekly, etc. 		This attribute is applicable on IMD Reviews, SPOC Reviews, or other
program issues that require outreach/education or change spearheaded by the
IMD/SPOC program. This attribute is rated as “N/A”
on
all other projects.

Exhibit 1.11.13-6 
(06-20-2008)
TAS IRMs Listing

The table below contains a listing of all IRMs where TAS is the owner
or major stakeholder. The list contains the IRM number, the catalog number,
the date the IRM was last published or indicates that it is NEW (not yet published);
it contains the official title and TAS business unit responsible for its contents.

TAS Master IRM List 2008
IRM # Catalog # Title Owner Symbols
1.1.8 30382F Taxpayer Advocate Service TA:V&S
1.4.13 49230M Taxpayer Advocate Service Guide
for Managers 		TA:TAG
1.5.8 30338p Managing Statistics in a Balanced
Measurements System _Guidance for TAS 		Other (Chief Fin Ofcr)
1.15.9 30978f Records Management Guidelines
and Records Control Schedule for TAS 		Other (Dir R/E & FM
1.11.13 49558R Taxpayer Advocate Service Internal
Management Document (IMD) Program 		TA:SA
13.1.1 30650a Taxpayer Advocate Case Procedures,
Legislative History and Organizational Structure 		TA:TAG
13.1.2 30652w Internal Revenue Service Restructuring
and Reform Act of 1998 (RRA98) 		TA:TAG
13.1.3 30653h Definition of Terms/Use of Abbreviations

 TA:TAG
13.1.4 35723s TAS Authorities TA:TAG
13.1.5 30655d TAS Confidentiality TA:TAG
13.1.6 30657z Casework Communications TA:TAG
13.1.7 30658k Taxpayer Advocate Service Case
Criteria 		TA:TAG
13.1.8 30659v Congressional Affairs Program TA:C&L
13.1.9 30660w Executive Correspondence Case
Procedures 		TA:TAG
13.1.10 30661h Special Processes TA:TAG
13.1.11 30662s Case and Inventory Management

 TA:TAG
13.1.12 30663d Technical Advisors and the Virtual
Team Process 		TA:ITAP
13.1.13   Reserved TA:TAG
13.1.14 35726z Suspension of the Statutes of
Limitation Under IRC §7811(d) 		TA:TAG
13.1.15 35727k Customer Complaints/RRA98 Section
1203 Procedures 		TA:TAG
13.1.16 35728V Receipt and Assignment of TAS
Cases 		TA:TAG
13.1.17 47430U TAS Case Transfer Process TA:TAG
13.1.18 47431F Processing TAS Cases TA:TAG
13.1.19 47432Q TAS Operations Assistance Request
(OAR) Process. 		TA:TAG
13.1.20 47433B TAS Taxpayer Assistance Order
(TAO) Process 		TA:TAG
13.1.21 47434M TAS Case Closing and Re-Open
Case Procedures 		TA:TAG
13.1.22   Inventory Balancing TA:TAG
13.1.23   Taxpayer Representation TA:TAG
13.2.1 30665z Processing Advocacy Issues TA:SA
13.2.2 30666k ODTA Inventory Control and Working
an Assignment 		TA:SA
13.3.1 30667v National Taxpayer Advocate Toll-Free
Procedures 		TA:BSP
13.4.1 32655x General TAMIS Information TA:BSP
13.4.2 35620k Administration and Security TA:BSP
13.4.3 35621v TAMIS Training TA:BSP
13.4.4 35622g Navigation/Querying TA:BSP
13.4.5 35623r Creating and Working a Case on
TAMIS 		TA:BSP
13.4.6 35624c Management Inventory Screens

 TA:BSP
13.4.7 35625n Administrative Reports TA:BSP
13.4.8 35626y Report Writing – Eureka TA:BSP
13.4.9 39809d TAMIS Portal TA:BSP
13.5.1 32657t TAS Balanced Measures System

 TA:BA
13.6.1 35731s Internal and External Communications

 TA:C&L
13.7.1 47230S Taxpayer Advocacy Panel TA:TAP
13.8.1 47233Z Low Income Taxpayer Clinic (LITC)
Program Oversight 		TA:LITC
13.8.2 50017B Low Income Taxpayer Clinic Program
Communications 		TA:LITC

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