part11-49

11.5.2 
Congressional Affairs Program

11.5.2.1 
(03-01-2006)
History of Congressional Affairs Program

  1. The Congressional Affairs Program (CAP) is an official IRS program,
    approved by the Executive Committee on December 1, 1988, and first implemented
    in early 1989.

  2. Prior to 2001, District and Service Center executives managed local
    congressional relationships. Currently, Legislative Affairs manages CAP in
    coordination with Governmental Liaisons (GL) and Local Taxpayer Advocates
    (LTA) in each state. The GLs and LTAs serve as CAP contacts in the field.
    Each organization brings specific skills necessary for the program’s
    success

11.5.2.2 
(03-01-2006)
Congressional Affairs Program Mission and Objectives

  1. The overall objectives of the Congressional Affairs Program are to:

    1. Establish and maintain IRS relationships and provide clear consistent,
      corporate messages to congressional offices at the local level.

    2. Provide a primary point of local contact between the IRS Operating/Functional
      Divisions and local congressional offices.

  2. The Congressional Affairs Program helps IRS develop and maintain positive
    working relationships with Members and staffs of their congressional delegations
    by:

    1. Managing relationships with local congressional offices in every state,

    2. Organizing regular outreach and liaison efforts to deliver corporate information
      and messages, and

    3. Coordinating with Local Taxpayer Advocates on congressional correspondence
      and other issues as needed.

11.5.2.3 
(03-01-2006)
Organizational Structure

  1. Implementation of the Congressional Affairs Program in the field requires
    a coordinated effort between Legislative Affairs, Governmental Liaison and
    Disclosure, the Taxpayer Advocate Service, and the Operating Divisions.

11.5.2.3.1 
(03-01-2006)
Legislative Affairs

  1. At National Headquarters (NHQ), the National Director for Legislative
    Affairs is the principal advisor to the Chief, Communications and Liaison,
    Commissioner, the Deputy Commissioners, and top executives of the IRS on all
    legislative and congressional matters related to tax administration.

  2. Legislative Affairs consists of the Legislation and Reports Branch,
    Congressional Affairs Branch, and the Congressional Correspondence Branch.

  3. Legislative Affairs provides a national level of coordination, oversight
    and guidance for the Congressional Affairs Program.

11.5.2.3.2 
(03-01-2006)
National Headquarters Governmental Liaison and Disclosure

  1. The Office of Governmental Liaison and Disclosure (GLD) is a unit of
    SB/SE Communications, Liaison and Disclosure (CLD). The Director, GLD, works
    in coordination with the Congressional Affairs Branch to manage the Congressional
    Affairs Program.

  2. National Headquarters GLD receives strategic direction from Legislative
    Affairs in delivering the Congressional Affairs Program.

11.5.2.3.3 
(03-01-2006)
Governmental Liaison and Disclosure Area Manager

  1. Area Managers, located nationwide, report to the Director, Governmental
    Liaison and Disclosure, at Headquarters. Area Managers have responsibility
    for oversight of the field Congressional Affairs Program.

11.5.2.3.4 
(03-01-2006)
Governmental Liaisons

  1. Geographically located throughout the country, the Governmental Liaisons
    serve as the Congressional Affairs Branch field presence. As the primary relationship
    managers for local congressional offices, the Governmental Liaisons manage
    day-to-day contacts with local congressional staffs on non-account-related
    issues. GLs work closely with Taxpayer Advocates in the field to ensure congressional
    messages are clear, consistent, and timely.

11.5.2.3.5 
(03-01-2006)
Taxpayer Advocate Service

  1. The Taxpayer Advocate Service (TAS) is headed by the National Taxpayer
    Advocate (NTA), who reports to the Commissioner. Each state and campus has
    at least one Local Taxpayer Advocate (LTA) who is independent of the local
    IRS office and reports directly to the NTA. TAS plays a key role in the Congressional
    Affairs Program by handling tax account related issues.

11.5.2.4 
(03-01-2006)
Congressional Affairs Program and Governmental Liaison Strategic
Plans

  1. Overall guidance and strategies for Congressional Affairs Program activities
    can be found in the Communications & Liaison Division Strategy and Program
    Plan.

  2. The SBSE Communications, Liaison, & Disclosure (CLD) Program Letter
    is an annual plan that establishes the areas of emphasis for the Governmental
    Liaison and Disclosure programs for the fiscal year. Included in the program
    letter is specific guidance for the successful implementation of the Congressional
    Affairs Program within GLD.

  3. The CLD Program Letter is provided to Governmental Liaisons through
    their Area Managers.

11.5.2.5 
(03-01-2006)
Legal and Policy Considerations

  1. Congress, the Office of Management and Budget (OMB), Treasury, and the
    Service have all placed restrictions on the various aspects of the substance,
    extent, and the manner of congressional communications. Governmental Liaisons
    must be mindful of these restrictions during their interactions with Members
    of Congress and their staffs. Questions or specific situations should be referred
    by memo to the National Director, Legislative Affairs, via the GLD Area Manager.

    1. Congress has prohibited any “lobbying”
      by the executive
      branch of government using appropriated funds; lobbying has been defined as
      trying in any way to influence a Member of Congress to vote a certain way
      on a certain bill. The Comptroller General (GAO) has ruled that this also
      applies to “grassroots”
      efforts by agencies to have other
      groups lobby Congress. (18 U.S.C. § 1913)

    2. OMB rules require that all official agency comments on pending legislation
      be cleared through them. CAP coordinators in the field cannot provide legislative
      proposals or comments on pending legislation to a Member of Congress or a
      staffer without first clearing it with the Legislative Affairs Division at
      Headquarters. (OMB Circular A-19 and Treasury Directive 28-02)

    3. Any discussions concerning the IRS budget must be handled very carefully.
      While CAP coordinators are generally allowed to discuss the use of existing
      resources locally, it is best to avoid discussions of the overall IRS budget
      and its policy/program implications. (OMB Circular A-11)

    4. Comments on legislation may only be made with the approval of the Commissioner
      or designee, and must be limited to the administrative aspects of the legislation.
      For example, a GL, with prior approval, could discuss how a proposed bill
      might affect taxpayers and/or the IRS administratively. (IRS Policy Statement
      P-1-24)

    5. Legislative reports, records, and studies made by IRS are, in most cases,
      pre-decisional documents, which may be protected from Freedom of Information
      Act (FOIA) requests. Such documents may not be disclosed to the public unless
      the disclosure is made by, or authorized by, the Office of the Secretary or
      the Commissioner. (IRS Policy Statement P-1-25)

    6. When authorized by the Office of the Secretary or the Commissioner, IRS
      can furnish technical and drafting assistance with tax legislation to congressional
      committees, their staffs, the legislative counsels in the House and Senate,
      and other government agencies. In certain circumstances, and when authorized
      by the Commissioner, IRS can furnish assistance on proposed legislation affecting
      the IRS or tax administration to individual Members of Congress and individuals
      outside the Treasury Department. (IRS Policy Statement P-1-26)

    7. Employees may not use government time, money, or property to influence
      Members of Congress to favor or oppose legislation. (IRS Rules of Conduct
      217.3)

11.5.2.6 
(03-01-2006)
Congressional Affairs Program Roles and Responsibilities

  1. Implementation of the Congressional Affairs Program in the field requires
    a coordinated effort between Legislative Affairs, Governmental Liaison and
    Disclosure, the Taxpayer Advocate Service, and the Operating Divisions.

11.5.2.6.1 
(03-01-2006)
Legislative Affairs

  1. The Legislative Affairs Division manages and enhances the IRS relationship
    with Members of Congress and their staffs, serves as the central coordinating
    point to achieve legislative objectives, and assists in ensuring continued
    congressional support. Its role is to:

    1. Establish the strategies and direction of the Congressional Affairs Program:

      • As part of the Filing Season Readiness Committee, identify filing season
        messages and share with Governmental Liaisons/Local Taxpayer Advocates.

      • Establish a work group that includes Taxpayer Advocate Service, the Office
        of Governmental Liaison, GLD Area Managers, and field Governmental Liaisons
        on an ad hoc basis to establish a plan of action/activity for each fiscal
        year.

      • Coordinate actions and resources with the Office of Governmental Liaison
        to maximize efficiency and reduce redundancy.

      • Provide trend analysis from issues raised by Governmental Liaisons.

    2. Share corporate messages with Governmental Liaisons:

      • Coordinate with Operating/Functional Divisions to identify key messages
        for Congressional Affairs Program activity.

      • Meet regularly with Operating/Functional Division contacts to identify
        key corporate messages and ensure consistency of messages.

      • Communicate updates on congressional hearings, legislative issues or other
        information valuable to Governmental Liaisons.

    3. Identify issues and trends by providing alerts and updates, talking points,
      guidance, and letter templates.

    4. Provide support to Governmental Liaisons:

      • Provide relevant information on issues/hot topics that will assist the
        Governmental Liaisons in their local interactions.

      • Provide the Legislative Affairs Web site as a viable source for timely
        information sharing.

      • Issue a periodic newsletter for Governmental Liaisons to distribute to
        congressional offices, including a section for local customizing by each Governmental
        Liaison to highlight issues of local interest.

      • Provide legislative updates.

      • Provide timely and updated outreach materials.

11.5.2.6.2 
(03-01-2006)
National Headquarters Governmental Liaison

  1. The Office of Governmental Liaison is responsible for assisting the
    Legislative Affairs Division with the Congressional Affairs Program by supporting
    its goals. The Office of Governmental Liaison’s role is to:

    1. Coordinate Governmental Liaison communications and messages with similar
      Congressional Affairs Program efforts.

    2. Identify and coordinate resources in support of the Congressional Affairs
      Program.

    3. Assist in ongoing training and education for Governmental Liaisons.

    4. Coordinate with Legislative Affairs on training and other conferences.

11.5.2.6.3 
(03-01-2006)
Governmental Liaison and Disclosure Area Manager

  1. The Governmental Liaison and Disclosure Area Manager’s role is
    to:

    1. Provide leadership, direction and coordination for area Congressional
      Affairs Program activity by:

      • Ensuring all correspondence is handled in a timely and professional manner.

      • Ensuring Governmental Liaisons are maintaining appropriate level of visitations
        and routine communication with congressional offices.

      • Sharing information within and between areas as trends and issues are
        identified by Governmental Liaisons.

      • Elevating best practices developed by Governmental Liaisons and sharing
        for replication.

    2. Provide guidance on time reporting and workload balances by:

      • Ensuring Governmental Liaisons are correctly using the Congressional Affairs
        Program Contact Database.

      • Balancing workload demands and providing additional resources/support
        to Governmental Liaisons as necessary to deliver Congressional Affairs Program
        objectives.

      • Assisting the Governmental Liaisons in resolving sensitive/high profile
        issues related to congressional visits, correspondence, and contacts.

    3. Coordinate Operating/Functional Division field executive activity by:

      • Ensuring field executive counterparts are apprised of significant Congressional
        Affairs Program events.

      • Providing field executive counterparts with information on key issues
        of interest to the Operating/Functional Divisions raised by congressional
        delegations.

      • Obtaining feedback from field executive counterparts on Congressional
        Affairs Program issues, quality of the program and interest level.

    4. On an ongoing basis, provide Legislative Affairs with updates regarding
      significant Congressional Affairs Program events, sensitive issues, etc.

    5. Provide support for ongoing and new Congressional Affairs Program projects
      by:

      • Leveraging resources to properly balance workload among Governmental Liaisons
        within the area to ensure overall quality of the program.

      • Coordinating with other areas as appropriate.

      • Sharing information among and between areas as trends are identified by
        Governmental Liaisons that can migrate to other states/congressional offices.

      • Identifying best practices developed by Governmental Liaisons and sharing
        for replication.

11.5.2.6.4 
(03-01-2006)
Governmental Liaisons

  1. Governmental Liaisons represent the agency and provide outreach on corporate
    messages through monthly contacts with all local congressional offices. GLs
    and Local Taxpayer Advocates should work closely on congressional correspondence,
    issues, visits, and liaison meetings, as they are co-coordinators in these
    program areas.

    1. In their role as the primary field point of contact on corporate messages
      between the IRS and Congressional staff, the Governmental Liaisons should:

      • Contact each local congressional office, monthly, at a minimum.

      • It may be useful to provide Document 12188
        , Office of Governmental Liaison, to the
        congressional offices as a way to introduce the local GL and to provide a
        description of GL roles and responsibilities.

      • Disseminate key agency information using the communication vehicle identified/preferred
        by the local congressional staff.

      • Ensure critical, time-sensitive information is shared with congressional
        offices.

      • Visit local congressional offices.

      • Schedule or respond to requests for meetings.

      • Support congressional requests for assistance (i.e., disaster outreach,
        town hall meetings, etc.) using the appropriate OD/FD resources.

    2. Establish and manage relationships between the IRS and Congress at the
      field level by:

      • Pro-actively developing and enhancing relationships with their local staffs
        and with Members of Congress.

      • Educating themselves about their Members of Congress. Web sites, newspapers,
        and other resources are useful for developing a file containing information
        relevant to each of their members. Examples of such items include committee
        assignments, congressional demographics, and major IRS issues or legislation
        of interest to members.

    3. The Governmental Liaisons coordinate all Operating/Functional Division
      interactions with local Congressional offices by:

      • Marketing the concept of a single point of contact for non-account-related
        issues.

      • Coordinating with the Operating/Functional Divisions to communicate and
        market their initiatives and key messages.

      • Sharing items of interest with appropriate local Operating/Functional
        Division management.

      • Assisting the Operating/Functional Divisions in addressing systemic issues/concerns;
        identifying areas where sensitivity exists, and facilitating enhanced working
        relationships between the Operating/Functional Divisions and Governmental
        Liaisons.

    4. Governmental Liaisons are responsible for educating local congressional
      offices on key corporate messages and programs. This can be done by planning
      and hosting periodic congressional staff liaison meetings which will also
      provide a coordinated forum for the Operating/Functional Divisions to interact
      with the local congressional staffs.

    5. Ensure consistency of IRS messages to local congressional offices. Helpful
      tools include the Communications News Release System and the Legislative Affairs
      Web site.

    6. Generate understanding and support for IRS proposals and programs by communicating
      issues of interest to local congressional offices. Localize key messages as
      appropriate.

    7. A critical Governmental Liaison responsibility is to respond to congressional
      inquiries (non-tax account related). This is accomplished by:

      • Timely managing correspondence inventory.

      • Coordinating congressional inquiries with the local Taxpayer Advocate.

      • Utilizing standard IRS correspondence bullets available via SERP, forms,
        publications, media releases, and Congressional Affairs Program issue letters.

      • Using the Congressional Affairs Program Contact Database to report inquiries.

      • Establishing key points of contact in the Operating/Functional Divisions
        for technical assistance, or use of the existing Operating/Functional Division
        Memoranda of Understanding.

    8. Legislative Affairs should be informed of local issues that may have nation-wide
      impact. This can be accomplished by:

      • Entering results of local congressional office visits on the Congressional
        Affairs Program Contact database.

      • Immediately elevating hot or sensitive issues to Legislative Affairs and
        the Operating/Functional Division via Area Manager.

11.5.2.6.4.1 
(03-01-2006)
Governmental Liaison Subject Matter Expert Program

  1. The Subject Matter Expert Program (SME) is designed to provide technical
    expertise on GLD programs through peer-to-peer assistance on an as-needed
    basis.  Procedures for this program and the SME assignments, including
    congressional liaison SMEs, are located on the GLD Intranet Web site at

    http://sbse.web.irs.gov/GLD/Programs/GLD/SME.htm.

11.5.2.6.4.2 
(03-01-2006)
Dos and Donts in Dealing with Congress

  1. The following table provides guidance for interactions with Members
    of Congress and their staff.

    Do… Dont…
    Have a positive attitude. Be shy or apologetic.
    Plan to explain and defend (if needed) your office’s
    programs, products, and services, as well as any national concerns.     		Think it is someone else’s job.
    Remember that you are providing quality customer
    service to an important external stakeholder.     		Be afraid to tell them what your office appropriately
    can do for them and their constituents.
    Remember that Legislative Affairs is a legitimate
    function of all federal agencies. The IRS Legislative Affairs Division has
    already provided Members of Congress and their staffs considerable information
    and material on the IRS and tax administration issues.     		Feel that speaking with, writing to, or visiting
    Members and/or staffs is somehow inappropriate.

    Be surprised if the
    Member/staff are familiar with certain IRS items; use that to lead into your
    message about your office.

    Call on Legislative Affairs for general or specific
    advice on all matters relating to Congress (schedules, map, reference books,
    bill status, committee memberships, current events, etc.)     		Hesitate to check (it could save some embarrassment).
    Concentrate on providing education and information.
    Avoid “lobbying”
    or the appearance of ”
    lobbying”
    : trying to influence the Member on a specific issue or bill.

    		 Tell the Member or the staff your opinion on
    an issue or bill (you could be quoted).
    Stick to educating Members and staff on your
    office’s organization, programs, operations, products and services,
    and national programs of interest.     		Talk about other agencies or issues.
    Avoid discussions of specific tax or other legislation
    whenever possible.

    • Advise that IRS, Treasury and OMB require prior clearance on any comments,
      which will be limited to administrative concerns in any event.

    • Suggest that the Member write directly to the Assistant Secretary (Tax
      Policy) or to the Commissioner.

    		Say that a particular bill is good or bad, or
    that you favor or don’t favor it.

    Feel bad about referring such
    questions where they belong.

    Avoid discussion of IRS budget/appropriations
    whenever possible.

    • Stick to whatever resources you have in your office and how you are using
      them.

    • Suggest that any questions on overall IRS programs or budget be sent to
      the Commissioner.

    		Say that you need more resources (everyone has
    that problem–even Members of Congress).

    Feel bad about referring such
    questions where they belong.

    Remember that anything discussed by the IRS in
    prepared testimony has been cleared by Treasury and OMB can be discussed with
    Members and staff.     		Go beyond what is in the testimony.
    Follow-up to ensure that you have addressed all
    their concerns.     		Forget.
    Keep Legislative Affairs advised of any significant
    items or developments you learn about.     		Keep it to yourself.

11.5.2.6.5 
(03-01-2006)
Local Taxpayer Advocates

  1. The Local Taxpayer Advocates and the Governmental Liaisons are responsible
    for the Congressional Affairs Program in the field. Each party brings specific
    skills to the program. Both work together closely with a spirit of cooperation
    to serve the best interests of local congressional offices and their constituents,
    as well as the best interest of the IRS. The Local Taxpayer Advocate:

    1. Has primary responsibility for all tax account related issues.

    2. Develops advocacy issues and represents taxpayers.

    3. Coordinates with Governmental Liaisons on congressional contacts and visits
      (see IRM 13.1.8, Taxpayer
      Advocate Case Procedures, Congressional Affairs Program      ).

    4. Conveys the messages contained in the National Taxpayer Advocate’s
      Annual Report to Congress, which should not be misconstrued as influencing
      Members of Congress under IRS Rules of Conduct. IRC
      7803(c)(2)(B)(ii)requires the Office of the Taxpayer Advocate to
      make legislative recommendations to resolve problems encountered by taxpayers.

11.5.2.7 
(03-01-2006)
Interaction with Local Congressional Offices

  1. The Congressional Affairs Program in the field is a joint responsibility
    of the Local Taxpayer Advocates and Governmental Liaisons for each state.
    The Local Taxpayer Advocates are the Congressional Affairs Program contacts
    for account-related issues and the Governmental Liaisons are Congressional
    Affairs Program contacts for agency representation. They work together to
    serve the best interests of local congressional offices and their constituents,
    as well as the best interests of the IRS. For additional reference, see IRM 11.4.1, Governmental Liaison.

11.5.2.7.1 
(03-01-2006)
Legislative Affairs Communiques

  1. Communiques are issued periodically by Legislative Affairs to all Governmental
    Liaisons, Governmental Liaison & Disclosure Area Managers, Office of Governmental
    Liaison Staff, Legislative Affairs (Congressional Affairs Branch), Taxpayer
    Advocate Service, Taxpayer Advocate Communications Staff, Local Taxpayer Advocates
    and embedded Communications staff in W&I, SB/SE and LMSB on pertinent
    IRS issues.

  2. These communiques specify whether the issue is “Information
    Only”
    or “Action Required”
    and include:

    1. A reference number.

    2. An issue summary that contains:

      • Details about the issue.

      • The message to be communicated to the Congressional Offices.

      • The message to be communicated to the States, if appropriate.

      • Recommended Governmental Liaison, Congressional Affairs Program, Governmental
        Liaison, Fed/State, and Local Taxpayer Advocate Congressional Affairs Program
        actions.

    3. Attachments may include a news release, fact sheet or other guidance for
      issuance to state agencies and/or congressional offices.

  3. All communiques can be found on the Intranet, under Legislative
    Affairs, Congressional Affairs Program, CAP Message Catalog, at http://www.hq.irs.gov/la/BranchB/CAP/CAP%20Message%20Catalog/Catalog.htm
    .

11.5.2.7.2 
(03-01-2006)
Congressional Newsletter

  1. The IRS Congressional Update Newsletter is published
    at least three times a year as a joint Governmental Liaison/Legislative Affairs
    effort.

  2. A team comprised of Governmental Liaisons and a Taxpayer Advocate Service
    designee meet via conference calls throughout the year to discuss articles
    and deadlines for each edition.

    • January – filing season messages

    • May – post filing season update

    • August/September – latest IRS updates

    • Special editions (i.e., tax law changes, policy/program changes, etc.)

  3. Each team member is responsible for soliciting articles from an operating
    division(s) at the national level. The Operating/Functional Division contacts
    are responsible for providing articles in final, approved format for publication.

  4. After formatting and team review, the Congressional Update
     is sent to Legislative Affairs for final approval.

  5. The newsletter is issued via electronic format by Legislative Affairs
    to all Governmental Liaisons, Governmental Liaison & Disclosure Area Managers,
    Office of Governmental Liaison Staff, Legislative Affairs (Congressional Affairs
    Branch), Taxpayer Advocate Service, TAS Communications Staff, Local Taxpayer
    Advocates and embedded Communications Staff in W&I, SB/SE and LMSB.

  6. Governmental Liaisons are encouraged to insert local information such
    as Tax Assistance Center information, VITA, e-file seminars, Small Business
    workshops, etc. as a final page.

  7. Governmental Liaisons distribute to all congressional offices for their
    state(s), in the offices’ preferred method (E-mail, fax or hard copy).
    This includes distribution to the Washington, D.C. congressional offices.

  8. Governmental Liaisons should document all distributions of the Congressional Update on the Congressional Affairs Program
    Contact Database as an Outgoing Corporate message. See IRM 11.5.2.10.

11.5.2.7.3 
(03-01-2006)
Congressional Office Visits

  1. It is important that the Governmental Liaison and Local Taxpayer Advocate
    coordinate regular local congressional visits. The purposes of these visits
    are to:

    1. Develop and maintain relationships and reinforce communications channels.

    2. Discuss corporate messages and topics of mutual interest.

  2. Planning the Visits

    1. The Governmental Liaison and Local Taxpayer Advocate should identify trends
      and subjects for discussion. Review recent congressional correspondence from
      members to identify issues so the Governmental Liaison/Local Taxpayer Advocate
      can be prepared for possible discussion.

    2. Check with the Operating Divisions and Functions to identify current national
      and local issues or items of interest. Working with Stakeholder Relationship
      Management Local Councils is one way to identify Operating Division and Function
      issues (i.e., small business workshops, changes in procedures, Taxpayer Assistance
      Center hours and services, VITA, etc.).

    3. Develop a specific agenda and/or outline, tailored to individual offices
      or members, if necessary.

    4. Prepare handouts and/or information packet (i.e., press releases, VITA
      site listings, contact numbers for constituents, small business or tax products
      CD-ROMs, announcements of special IRS events, etc.).

  3. Scheduling Visits

    1. Make phone calls to schedule the visits at least one month in advance.

    2. Suggest a date and time for the visit and ask for an appointment. Typically,
      30-60 minutes should be sufficient. Also discuss a tentative agenda and ask
      if there are any concerns that they would like addressed. Be flexible with
      scheduling visits because the chosen dates and times may not work for the
      congressional staffer.

    3. To confirm the appointment, send each staffer an E-mail or letter with
      date, time and topics.

  4. Conducting Visits

    1. The Governmental Liaison and Local Taxpayer Advocate should conduct joint
      visits to provide a comprehensive view of the Congressional Affairs Program.
      If you are not visiting jointly with the Local Taxpayer Advocate, provide
      updated Taxpayer Advocate Service information.

    2. Provide information and handouts and solicit feedback on IRS service and
      messages.

  5. Evaluating the Visits

    1. Take appropriate and immediate action on any congressional suggestions,
      requests or comments, and follow-up with the congressional office as necessary.
      This may require a follow up discussion with the Operating/Functional Divisions
      and/or Legislative Affairs.

    2. Governmental Liaisons should document all visits with each office on the
      Congressional Affairs Program Contact Database.
      See IRM 11.5.2.10.

  6. The following table summarizes the action items necessary for Governmental
    Liaisons to conduct congressional office visits.

    ACTION RESULT
    Meet with Local Taxpayer Advocate. Identifies preliminary agenda items and date
    for visit.
    Contact the congressional staffer. Collaborates on date and time of visit and solicit
    agenda items.
    Check with Operating/Functional Divisions. Identifies current issues or items of interest.
    Develop outline of what you want to accomplish.

    		 Focuses on key messages.
    Prepare handouts and/or information packet. Gives staff valuable information and allows Governmental
    Liaison to focus messages.
    Sort Congressional Affairs Program contact database
    by member’s name.     		Identifies trends & subjects to discuss.
    Identify key IRS Committee Members. Identifies members who have interests related
    to IRS issues and helps to further develop strategic relationships.
    Visit local offices with Local Taxpayer Advocate,
    if possible. If not, discuss pending visits with Local Taxpayer Advocate before
    scheduled dates.     		Provides staffers full view of Congressional
    Affairs Program. If not visiting with Local Taxpayer Advocate, be sure to
    provide updated Taxpayer Advocate Service information.
    Provide staffer with current products such as
    fact sheets, CD-ROMs, office hours, key contact sheets.     		Adds value to your visit by providing important
    local information.

11.5.2.7.4 
(03-01-2006)
Congressional Liaison Meetings

  1. The Governmental Liaison/Local Taxpayer Advocate should arrange agency
    meetings with the local congressional staff. These more formal interactions
    are an excellent opportunity for the IRS to present its strategic objectives
    and goals. Therefore, consideration should be made to include Operating/Functional
    Divisions, Counsel, Appeals and other internal/external stakeholders.

  2. Planning the Meeting

    1. The Governmental Liaison/Local Taxpayer Advocate should conduct liaison
      meetings for their delegation at regular intervals (recommended at least once
      every two years).

    2. Tailor the meetings to meet the needs of the delegation. For example:
      if there is high congressional staff turnover, a basic overview of the Governmental
      Liaison/Local Taxpayer Advocate’s responsibilities and an overview of
      IRS organization and programs may be appropriate. Other meetings may focus
      on selected topics of local operations.

    3. Survey the local congressional delegation(s) and staffs on issues/programs
      they would like to have discussed.

    4. Working with your local Stakeholder Relationship Management Local Council
      is one way to identify and include specific Operating/Functional Division
      issues (i.e., IRS procedures, key messages, national initiatives, etc.).

    5. Inform and/or invite the local Field Media Relations Specialist and local
      Disclosure Officer, as appropriate.

    6. Develop an agenda based on national and local issues, and congressional
      feedback.

      1. Keep the agenda varied in terms of the topics covered (i.e., general procedures
        v. technical issues, enforcement v. service), the length of individual sessions,
        techniques used, and the style of presenters.

      2. Include time for a question and answer session after each presentation
        or at the end of the meeting.

      3. If there are employees in the local office(s) who deal with the congressional
        staff frequently, include them in the meeting. For example: include time for
        local Taxpayer Advocate Staff caseworkers to meet the congressional staffers
        face-to-face.

    7. Assemble appropriate handouts for participants.

  3. Scheduling the Meeting

    1. Try to schedule the meeting with the local staffs when their Members are
      not in their congressional district. At the same time, consider seasonal considerations
      such as summer vacations, winter weather, etc.

    2. Although a full day may be the best (i.e., 9:00 to 3:00), the length of
      the meeting depends on the topics covered and the preferences of the congressional
      participants.

    3. Ensure that necessary audio-visual equipment, name tags, pens, paper,
      etc. are available.

    4. Hold the meeting in space that is convenient and appropriate. Since many
      local congressional offices have limited travel funds, select a location that
      is close and convenient for them. Consider touring IRS offices where there
      are call-sites, campuses, or Taxpayer Assistance Centers.

    5. Consider how to best address refreshments and lunch arrangements, as appropriate.

    6. Invite each congressional office in writing. Follow-up as necessary to
      get RSVP. Include the agenda, directions/map and parking information with
      the letter. Make sure to advise the attendees what ID is needed and what the
      sign-in/escort policy is.

  4. Conducting the Meeting

    1. On the day of the meeting, provide signs/directions in the building to
      help staffers get to the right location.

    2. Distribute the agenda and keep the meeting on schedule. Introduce speakers
      for each presentation.

    3. Provide the pre-assembled handouts to the staffers. Mail or deliver the
      handouts to any staffer who was unable to attend the meeting.

    4. Allow time for staffers to ask questions or raise issues. Ensure that
      a private area is available for staffers who have case related issues or questions
      they wish to discuss with the Local Taxpayer Advocate.

  5. Evaluating the Meeting

    1. Survey the participants (informally or formally) for their views and suggestions
      for future meetings.

    2. Take appropriate and immediate action on any congressional suggestions,
      requests, or comments and follow-up with the congressional office, as necessary.
      This may require discussion with Operating/Functional Divisions and/or Legislative
      Affairs.

    3. Governmental Liaisons should document the meeting and any feedback on
      the Congressional Affairs Program Contact Database.
      See IRM 11.5.2.10.

11.5.2.7.5 
(03-01-2006)
Correspondence

  1. Congressional Correspondence will be assigned and worked depending on
    the following criteria:

    1. Tax account related congressional inquiries will be assigned to the Local
      Taxpayer Advocate Office, (for example, an inquiry from a constituent where
      the IRS denied an Earned Income Tax Credit (EITC) claim.)

    2. Non-tax account related congressional inquiries will be assigned to the
      Local Governmental Liaison, (for example, an inquiry from a constituent wanting
      to know how to claim the EITC).

    3. Non-tax related broad policy or procedural congressional inquiries will
      be assigned to the National Headquarters Congressional Correspondence Branch,
      (for example, an inquiry from a constituent questioning why the IRS focuses
      on auditing low-income taxpayers who receive the EITC.

      1. These cases are controlled through I-TRAK, a Service-wide web-based internal
        document tracking system.

      2. Complaints concerning IRS employees will be recorded on I-TRAK and forwarded
        to the Deputy Commissioner of Services and Enforcement Office of Professional
        Responsibility.

    4. Refer to IRM 13.1.8.3(1),
      Taxpayer Advocate Service, Assignment      , for more information.

  2. Upon receipt by the Governmental Liaison or the Local Taxpayer Advocate,
    all congressional inquiries will be controlled on TAMIS through the Local
    Taxpayer Advocate. (Exception: General phone or E-mail inquiries received
    from a congressional office which can be answered while on the line or immediately
    on E-mail do not have to be controlled).

  3. Timeframes for Congressional Correspondence received by Governmental
    Liaisons directly, that are controlled through TAMIS, are as follows:

    1. The response must be received in the congressional office within 20 days
      of receipt.

    2. If the letter cannot be sent within 20 days, an interim contact must be
      made with the congressional office by telephone or letter.

  4. Governmental Liaisons will follow the guidelines established in IRM 11.5.3, Legislative Affairs, Guide
    to Congressional Correspondence    . Guidance on disclosure requirements
    can be found at IRM 11.5.3.7. See also IRM 11.3.4, Disclosure of Official Information – Congressional Inquiries.

  5. For all other routine correspondence, Governmental Liaisons will follow
    the guidelines established in IRM 1.10.1, Internal Revenue Service Correspondence Manual.

  6. Any congressional correspondence received that could have nationwide
    implications should be brought to the attention of Legislative Affairs.

  7. Governmental Liaisons should document all written responses to congressional
    inquiries on the Congressional Affairs database.
    See IRM 11.5.2.10.

  8. Issue Letters

    1. Governmental Liaisons should refer to the catalog of issue letters, drafted
      by IRS, when responding to non-tax account related congressional inquiries.
      These sample letters can be found on the Legislative Affairs Web site at http://www.hq.irs.gov/la/BranchB/CAP/Issue%20Letter%20Catalog/Issue.htm
      .

    2. Issue letters address subjects that generate continuing interest from
      members of congress. These letters cover topics such as the complexity of
      tax forms, competitive sourcing, frivolous tax arguments, IRS structure, outsourcing
      return preparation, tax preparation software, referrals to Treasury, and others
      as they are developed and approved.

    3. Use these sample letters as guides to preparing correspondence. 
      Pay attention to the date the issue letter was created.  If it is old,
      verify the technical advice before using the information.

    4. Governmental Liaisons should document all responses using Issue Letters
      on the Congressional Affairs Program Contact Database.
      See IRM 11.5.2.10.

  9. Executive Control Management System

    1. I-TRAK is used by Legislative Affairs to control incoming correspondence.
      It includes inquiries that address non-tax related, broad policy, and procedures
      that are assigned to the National Headquarters Congressional Correspondence
      Branch.

    2. Timeframes for Congressional Correspondence assigned by the Congressional
      Correspondence and Quality Review Branch are as follows:

      1. A response to congressional correspondence must reach Legislative Affairs
        for review within 15 days of receipt and control into I-TRAK.

      2. If the letter cannot be ready for review within 15 days, an interim contact
        must be made with the congressional office by telephone or letter.

      3. The response must be received in the congressional office within 20 days
        of its assignment.

    3. Governmental Liaisons should document all responses to I-TRAK inquiries
      on the Congressional Affairs Program Contact Database.
      See IRM 11.5.2.10.

11.5.2.7.6 
(03-01-2006)
E-Mail/Fax Inquiries

  1. Many congressional offices prefer to receive information via E-mail
    or by fax. Examples of items that could be sent in this manner include attachments
    to the Congressional Communiques, the
    Congressional Update Newsletter    , and responses to technical inquiries.

  2. Correspondence that involves a specific tax case, taxpayer, or is account
    related CANNOT BE SENT TO A CONGRESSIONAL OFFICE VIA E-MAIL
    . This correspondence must be sent through the mail or by fax. This
    includes any responses to technical inquiries that may contain taxpayer information.

  3. Governmental Liaisons should document all E-mail and fax communications
    on the Congressional Affairs Program Contact Database.
    See IRM 11.5.2.10.

11.5.2.7.7 
(03-01-2006)
Conference Calls

  1. Conference calls may be a useful and efficient method of communicating
    IRS messages to congressional offices.

  2. They can be used in lieu of face-to-face meetings as a money-saving
    measure for both the IRS and the congressional offices.

  3. They are also useful for answering questions from congressional offices
    regarding general IRS programs, conveying filing season messages, etc.

  4. All participants should be informed that no specific taxpayer, account
    or case can be discussed on a conference call. If a congressional representative
    or staffer wants to discuss a specific situation, the Governmental Liaison
    will arrange this at another time with that congressional staffer.

  5. Governmental Liaisons should document all conference calls on the Congressional
    Affairs Program Contact Database. See IRM 11.5.2.10.

11.5.2.7.8 
(03-01-2006)
Congressional Affairs Program IRS Web Site

  1. The Congressional Affairs Program IRS Web site is being developed as
    a resource for congressional offices. The Web site will allow congressional
    offices to access some of the information that is currently on the IRS Intranet
    (internal use only).

  2. Congressional representatives/staffers will have access to an IRS Internet
    site to find timely and pertinent IRS information such as:

    1. Commissioner’s Testimony before Congressional committees,

    2. IRS press releases, fact sheets and notices,

    3. Congressional Update Newsletter (current and past
      issues),

    4. Frequently Asked Questions, and

    5. IRS contact information including the Local Taxpayer Advocate office addresses
      and phone numbers.

  3. Legislative Affairs is responsible for maintaining the Web site. Feedback,
    comments, and suggestions regarding the site can be directed to the Congressional
    Affairs Program Council.

11.5.2.7.9 
(03-01-2006)
Guide for Congressional Offices

  1. Publication 04323, An
    Overview of the Internal Revenue Service for Congressional Staff    , replaces
    Publication 1273.

  2. The publication is a tool that can be used by Governmental Liaisons
    and Local Taxpayer Advocates to acquaint congressional staffers with the IRS
    organizational structure and how to access IRS information and publications.

11.5.2.8 
(03-01-2006)
Coordination with Taxpayer Advocate Service

  1. The Local Taxpayer Advocate and the Governmental Liaison are co-coordinators
    of the local Congressional Affairs Program. The Local Taxpayer Advocate is
    responsible for all tax account related issues, primarily constituent casework
    and advocacy. The Governmental Liaison has responsibility for communicating
    IRS policy and procedures. The Governmental Liaison also responds to any non
    tax-account related inquiries.

  2. Both the Governmental Liaison and the Local Taxpayer Advocate will coordinate
    congressional visits and outreach activities, and will host congressional
    staff liaison meetings. Congressional visits may be made separately depending
    on the nature of the visit, but should be jointly coordinated.

  3. TAMIS is used by the Taxpayer Advocate Service to record, control, and
    process Taxpayer Advocate Service taxpayer cases and GL non-tax account related
    cases. It is also used to capture and analyze core tax issues, laws, policies
    and internal IRS functional processes that are the sources of significant
    taxpayer hardship and other critical problems.

    1. All congressional inquiries should be controlled on TAMIS (Taxpayer Advocate
      Management Information System) through the Local Taxpayer Advocate’s
      Office, including non-tax account related inquiries worked by Governmental
      Liaisons. (Exception: General phone or E-mail inquiries received from a congressional
      office which can be answered while on the line or immediately on E-mail do
      not have to be controlled).

    2. TAMIS records and tracks TAS activity and performance in carrying out
      its statutory role of assisting taxpayers experiencing problems and hardships
      with the IRS. TAMIS is a critical data source for the National Taxpayer Advocate’s
      Annual Report to Congress, for internal feedback reporting to the operating
      divisions and other functional areas and for proposing remedies to correct
      and cure inequitable tax legislation and internal IRS systemic processes that
      negatively impact the taxpaying public.

    3. For more information on TAMIS as it relates to the Congressional Affairs
      Program, refer to IRM 13.1.8,
      Taxpayer Advocate Service      .

11.5.2.9 
(03-01-2006)
Coordination with Other Operating Divisions/Functions

  1. Governmental Liaisons are the single point of contact with the congressional
    staffs for the local Operating Divisions/Functions (ODs/FDs), except on account-related
    issues. The most effective way to achieve a successful level of support for
    the Congressional Affairs Program is for the Governmental Liaisons to establish
    linkages with the ODs/FDs.

  2. GLs will coordinate with ODs/FDs to communicate and market their local
    initiatives with local congressional offices (i.e. Tax Tour, VITA, etc.).
    Coordination is enhanced through timely and continuous contact with OD/FD
    representatives.

  3. It is critical that Governmental Liaisons develop and maintain good
    relationships with all Operating Divisions, Counsel, Appeals, and the Local
    Taxpayer Advocate. Often, local expertise within these business segments will
    provide the answers for timely and accurate responses to congressional inquiries.
    It may be useful to provide Document 12188, Office of Governmental Liaison, to the OD/FDs as a way to
    introduce the local GL and provide a description of GL roles and responsibilities.

  4. Governmental Liaisons should share any items of interest with local
    Operating and Functional Divisions (OD/FD). Doing so will assist OD/FDs in
    identifying and addressing sensitive issues and concerns, and will also enhance
    working relationships between OD/FDs and Governmental Liaisons.

  5. GLs should implement the following actions relating to the Operating
    and Functional Divisions:

    Action Result
    Market the Congressional Affairs Program to Operating and Functional
    Divisions with emphasis on single point of contact with congressional offices.

    		 Adds value and establishes expertise and knowledge to Governmental
    Liaison within ODs/FDs.
    Develop local subject matter experts from within the Operating and
    Functional Divisions.     		Establishes assistance in issue development and congressional correspondence
    responses.
    Provide feedback on regular basis to Operating and Functional Divisions
    on congressional visits or contacts.     		Enhances relationships with ODs/FDs by providing timely information
    on issues related to their functions. Adds value to ODs/FDs and promotes the
    single point of contact emphasis by sharing information

11.5.2.9.1 
(03-01-2006)
Stakeholder Relationship Management Local Council (SRMLC)

  1. SRMLCs focus on operational issues and ensure key IRS messages, quality
    products and events are consistently conveyed to a cross-functional/multi-state
    external stakeholder audience, including the congressional delegation.

  2. The SRLMC was established to create a forum for local representatives
    from designated Operating Divisions, the Local Taxpayer Advocate, Counsel,
    Appeals, and the Governmental Liaison to discuss current goals and objectives.

  3. The SRMLC can also be used to respond to issues that require a multi-functional
    approach. Examples are: disaster assistance, compliance initiatives, EITC
    outreach, and filing season readiness.

  4. Inviting staff to SRMLC meetings is one way to enhance outreach to the
    state’s congressional delegation. This would be especially useful if
    the SRMLC has endorsed a coordinated initiative to address a local issue where,
    for example, a task group will travel to local communities. Inviting the staff
    member(s) whose district(s) will be affected by the coordinated initiative
    could be the best way to inform the staff member(s) of the purpose and objective
    of the initiative. The congressional staffer might, in turn, help publicize
    or support the IRS initiative through their congressional newsletter or web
    site.

11.5.2.9.2 
(03-01-2006)
Operating Division/Functional Division Memoranda of Understanding
(MOU)

  1. Congressional offices may contact the Governmental Liaison for technical
    information. These requests can be far reaching and frequently require technical
    expertise outside the knowledge of the Governmental Liaison. Most require
    written responses to technical questions regarding tax law, IRS administrative
    procedures, or IRS policies. Often, the Governmental Liaison must solicit
    the expertise of the Operating Divisions for help and support in responding
    to these inquiries.

  2. Memoranda of Understanding (MOUs) have been signed by SBSE and W &
    I that reflect the commitment of these ODs to provide support in responding
    to congressional inquiries. The MOUs also outline the Governmental Liaison’s
    responsibility for assisting SB/SE and W & I. The MOUs can be viewed on
    the Legislative Affairs Web site at http://www.hq.irs.gov/la/BranchB/CAP/Index.htm.

    1. The MOU with the Small Business/Small Employed Operating Division requires
      GLs to take the following actions:

      1. Coordinate with SB/SE the need for technical guidance. The GL will provide
        a case file with all of the inquiry information. Provide the final response
        to all congressional inquiries to the congressional offices.

      2. Regularly inform the local SB/SE managers of all significant Congressional
        activities and inquires.

      3. Attempt to work all procedural issues/problems at the local level.

      4. Forward all requests for program results or statistics to Legislative
        Affairs. The responses will be coordinated with SB/SE Communications and Liaison.

      5. Consult with SB/SE on identifying the key SB/SE messages and other local
        issues of interest to the congressional offices. Timely distribute the key
        SB/SE messages utilizing the appropriate communication tool.

      6. Provide congressional visit reports and other informational reports on
        concerns, interest or trends to SB/SE on a timely basis. Provide any feedback
        or follow-up actions to SB/SE and forward the responses to the congressional
        staffs.

      7. Contact SB/SE before local congressional visits to discuss program information
        and other topics that are of interest to the congressional offices. If appropriate,
        request SB/SE to accompany them on local congressional visits. Provide advanced
        notice and coordinate the issues when SB/SE participation for a Congressional
        visit is needed. Contact the appropriate AWSS or Senior Representative for
        assistance with logistical needs related to meetings.

      8. Provide SB/SE local congressional liaison meeting information such as
        time, date, location, speaker or topic requests and other needs. Determine
        the length of time of SB/SE’s presentation and forward that to SB/SE.
        GLs will provide the number of participants and secure handouts in advance
        for putting packets together. Provide issue analysis to SB/SE for use in developing
        the local congressional liaison SB/SE presentation topics.

      9. Provide any feedback from congressional staffs on SB/SE programs or issues
        to SB/SE.

    2. The MOU with the Wage & Investment Operating Division requires GLs
      to take the following actions:

      1. Research to ensure a technical referral is appropriate for W & I assistance.
        Provide preliminary research and case file with all of the inquiry information.
        Provide format for response and appropriate contact information for questions
        and response from W & I. Forward E-mail inquiries to W & I Headquarters
        in Atlanta (See W & I MOU Attachment for E-mail and mail address(es).
        Coordinate final response with the customer who made the inquiry.

      2. Provide local W & I Communications and Liaison quarterly reports on
        local congressional concerns, interests or trends relevant to W & I operation.

      3. Share with local W & I Communications and Liaison any other significant
        local congressional activities that might be of interest to W & I.

      4. Deliver W & I key messages to local congressional offices in a timely
        manner. Provide any feedback or follow-up actions to local W & I Communications
        and Liaison office within ten workdays of receipt. The GL will provide responses
        received from follow-up actions to appropriate congressional offices within
        five workdays of receipt.

      5. Utilize the W & I web site for up-to-date message information prior
        to requesting additional information from W & I Communication and Liaison
        local contacts.

      6. Provide necessary support to local outreach efforts by working with W
        & I SPEC to enlist congressional support and involvement as appropriate.

      7. Contact local W & I Communications and Liaison prior to congressional
        visits to discuss W & I program information and other topics that may
        be of interest to the congressional offices.

      8. Coordinate with local W & I Communications and Liaison when participation
        of W & I is required for a congressional visit. Two weeks advance notice
        should be provided. Notify W & I of any known issues at least two weeks
        in advance so that appropriate presentations can be developed. Provide to
        local W & I Communications and Liaison, meeting information including:
        time, date, location, speaker, topic requests, presentation length, format,
        and number of participants. Coordinate handouts for participants. Contact
        the appropriate AWSS or Senior Representative for assistance with logistical
        needs related to meetings.

      9. Provide timely notice to the appropriate W & I Communications and
        Liaison Campus office for W & I Campus visits.

      10. Provide any feedback regarding W & I presentations, programs or issues
        within 30 days of the meeting.

      11. Provide information to local congressional offices on the availability
        of taxpayer services provided by W & I.

      12. Share W & I policy changes with local congressional offices as appropriate.

      13. Advise local W & I Communications and Liaison of any feedback, questions
        or issues that are raised relative to local W & I services.

11.5.2.9.3 
(03-01-2006)
IRS Crisis and Disaster Response

  1. Certain situations require Governmental Liaisons to inform local congressional
    offices of an IRS response to a crisis or disaster. Governmental Liaisons
    must work closely with Operating and Functional Divisions to convey important
    messages through the Crisis Communication Plan and the Disaster Assistance
    and Relief Program.

    1. Crisis Communication Plan

      1. The Crisis Communication Plan is administered by the Communication &
        Liaison Division (C&L). Its purpose is to establish a coordinated process
        for communicating IRS efforts to address a specific crisis.

      2. The plan requires the Governmental Liaison to communicate the IRS message
        to the local congressional delegation through prepared communications from
        C&L Field Media Relations Specialists.

      3. Because timing is critical, information will generally be distributed
        to appropriate congressional offices via phone, fax, or E-mail.

      4. Governmental Liaisons should become familiar with the Crisis Communication
        Plan to understand the GL role in achieving Service objectives. Contact the
        designated Field Media Relations Specialist for additional advice and assistance.

    2. Disaster Assistance and Relief Program

      1. This strategic plan for responding to local or regional disasters is administered
        by SB/SE. There are a wide range of relief options for use in responding to
        disasters and terrorist or military attacks. The severity of the disaster
        and proximity of tax deadlines are the primary factors in determining the
        level of relief that will be provided.

      2. When disasters occur, it is essential for the IRS to provide timely, accurate
        information to Congress on the steps being taken to assist victims with their
        tax affairs.

      3. Contacts with congressional offices on Capitol Hill will typically be
        handled by Headquarters Legislative Affairs, while contacts with local congressional
        offices will typically be handled by Governmental Liaisons.

      4. Specific steps to be taken by Governmental Liaisons to carry out their
        responsibilities under the plan can be found in IRM
        25.16.6.4(3), Special Topics, Disaster Assistance
        and Emergency Relief, Communications and Liaison        . It is recommended
        that the GL become familiar with the Disaster Assistance and Relief Programs
        and the State Coordinators.

11.5.2.9.4 
(03-01-2006)
Office Closures

  1. The strategic decision by the Service to close, relocate, or change
    hours of operation of a local IRS office must be shared as soon as possible
    with the appropriate congressional delegation. The purpose of this action
    is to fully inform the delegation of the decision as well as to advise them
    of where and how citizens of the impacted community can find assistance. This
    often is a very sensitive issue and will likely result in congressional interest.
    Because office closures, relocations, or changes in hours may attract Congressional
    attention, the GL must inform the Legislative Affairs office as well.

11.5.2.9.5 
(03-01-2006)
Frivolous Filers

  1. Congressional offices may forward constituent correspondence that contains
    frivolous statements or statements that challenge the constitutionality of
    the income tax. These types of correspondence do require a response from the
    Service. After reading the correspondence to ensure it does not contain a
    Freedom of Information Act request, it is not an account inquiry, or it is
    not related to an open case in a local office, the GL should prepare a reply.

  2. To assist the GL in responding to these types of correspondence, model
    letters have been drafted and can be found on the Communication and Liaison
    Legislative Affairs Web site under the section titled, Writing to Congress.

  3. If the model letters do not fully address the frivolous or constitutional
    tax arguments, the congressional correspondence can be forwarded to the Congressional
    Correspondence Branch, in care of Mary Dash at the following address:

    1111 Constitution Ave., N.W.

    CL:LA, Room 3244

    Washington, DC 20224

    Fax: 202-622-4733 or 3048

11.5.2.10 
(03-01-2006)
Congressional Affairs Program Contact Database

  1. The Congressional Affairs Program contact database is used by both Governmental
    Liaisons and Legislative Affairs staff to track congressional contacts. Local
    Taxpayer Advocates, although part of the Congressional Affairs Program, do
    not have access to the system. TAMIS is used by the Taxpayer Advocate Service
    to record, control, and process Taxpayer Advocate Service taxpayer cases and
    GL non-tax account related cases. The Congressional Affairs Program database
    allows Governmental Liaisons and Legislative Affairs staff to share information
    about congressional inquiries and to track the numbers of contacts made. Visits
    to Capitol Hill and local congressional offices are also recorded on this
    database.

  2. The database is a Microsoft Access application housed on a shared network
    drive. The database catalogues congressional requests for information and
    captures balanced measures data. It produces administrative reports and allows
    Governmental Liaisons to research congressional issues.

  3. The Congressional Affairs Program contact database provides program
    information. It is not a performance tool. Due to security and other considerations,
    managers should not rely on the database for employee evaluations.

  4. The Congressional Affairs Program contact database is
    not a secure database; therefore Federal return and return information are
    not to be recorded in this database.

  5. The retention period for information from the database is 2 years, to
    coincide with each new Congress.

11.5.2.10.1 
(03-01-2006)
Congressional Affairs Program Database Users Group

  1. The Congressional Affairs Program Database Users Group (DBUG) provides
    a feedback mechanism for Governmental Liaison in the field concerning the
    use and maintenance of the database. Suggestions for changes or issues should
    be elevated to the Legislative Affairs contact for Congressional Affairs Program
    Database Users Group.

11.5.2.10.2 
(03-01-2006)
Recording a Contact

  1. Most incoming and outgoing contacts with congressional representatives
    or their staffs are recorded on the database. Inquiries, questions, issues,
    and visits are generally recorded. For example, a congressional office contacts
    the GL concerning withdrawals from a 401(k) account. The Governmental Liaison
    has the issue researched and replies to the congressional office. Responses
    to congressional letters are recorded on TAMIS. A summary of the issue and
    resolution is recorded on the Congressional Affairs Program contact database.
    All contacts are to be entered onto the database within five working days
    of the opening/received date for the contact. For cases that are not closed,
    make sure that the “Closed Indicator”
    is empty (e.g. not
    checked).

  2. Simple or non-tax account related phone or E-mail inquiries received
    from a congressional office and immediately answered while on the telephone
    or by E-mail are not recorded. For example: the congressional office telephones
    the Governmental Liaison to follow up on or clarify a previous contact. This
    contact does not need to be recorded.

  3. Governmental Liaisons and Legislative Affairs staff must use judgment
    in deciding what to record as a contact. One entry, noting the inquiry and
    resolution, is recorded per contact. Hot or sensitive issues should be electronically
    or telephonically transmitted to Legislative Affairs, even though they are
    recorded on the database. Taxpayer return and return information should not
    be recorded on the database.

  4. The Subject input field is limited to 100 characters, and the Summary
    input field is limited to 255. This limitation requires users to paraphrase,
    capturing only the key words and ideas. The use of key words allows database
    researchers to find related cases using a “key word”
    search.

11.5.2.10.3 
(03-01-2006)
Features

  1. Input

    1. The input feature is used by Governmental Liaisons and Legislative Affairs
      staff to record contact information. The following information should be recorded
      on the database: the congressional office, the method of communication, the
      Governmental Liaison or Legislative Affairs staff making the contact, a brief
      issue summary, and the resolution of the issue.

    2. The user can also complete the Taxpayer Advocate Management Information
      System (TAMIS) input form. The TAMIS form button provides the user with a
      partially completed form using the information from the Input screen. The
      user completes the remaining fields and prints the form. The TAMIS input form
      cannot be saved on the Congressional Affairs Program contact database due
      to disclosure concerns.

    3. The input form classifies contacts by type. The user must choose a type
      based on the following definitions:

      1. Outbound IRS Corporate is used when information
        such as Legislative Affairs Communiques, national press releases, local press
        releases, or topic-specific toolkits/key messages are shared with all congressional
        offices in the state delegation.

      2. Outbound IRS Inquiry/Request includes a request
        for congressional office assistance or feedback:

        • Requesting congratulatory letters for retirees,

        • Requesting participation in a local event such as Public Service Recognition
          Week, or a Practitioner Forum, etc.,

        • Requesting general assistance or feedback from the congressional office.

      3. Outbound Local Interest contacts include those in
        which information is sent to a specific congressional office based on an interest
        they have in the topic, not in response to any specific incoming letter or
        call. It differs from “Outbound Corporate”
        because the
        information is not sent to all offices. The sources can include national or
        local press releases and topic specific toolkits/key messages.

      4. Field Visitation should be used for recording CAP
        Coordinator(s) field visits to local or DC offices, filing season visits,
        or CAP conference visits.

      5. Meeting is used to record CAP Coordinator(s) meetings
        that include one or more Congressional offices and/or one or more Operating
        or Functional Divisions. Meetings include:

        • Congressional liaison meetings with multi-functional topics,

        • TAS caseworker technical updates,

        • IRS and/or other agency outreach/forum with multi-functional topics,

        • Function-specific topic meetings (e.g., Taxpayer Assistance Center closing
          or workforce issue).

    4. Note: the default setting on new contacts is “closed”
      .
      Remove the closed indicator if the case is still open.

    5. Contacts created in the Input feature can be updated, changed, or deleted
      using the Contact Management feature.

  2. Reports

    1. Legislative Affairs staff, Area Managers, and Governmental Liaisons use
      the reports feature. Legislative Affairs uses reports to identify trends or
      issues, research, and for tracking operating/functional division key messages.
      Area Managers use reports to obtain balanced measures information. Governmental
      Liaisons use reports to manage inventory, and to research, identify, and track
      issues.

    2. Examples: prior to conducting a visit to a local congressional office,
      the Governmental Liaison would prepare a report of all the contacts made to
      that congressional representative’s office for the year. The report
      assists the Governmental Liaison in identifying outstanding issues or areas
      of assistance to the congressional representative or staff. A Governmental
      Liaison can also research to identify the actions other Governmental Liaisons
      completed on a specific issue. This type of research saves time and duplication
      of effort.

  3. Maintenance

    1. The maintenance feature allows users to update data on Members of Congress
      and Governmental Liaisons. Governmental Liaisons are responsible for updating/changing
      contact information for the congressional offices assigned to them.

    2. For example: a Governmental Liaison would change a congressional representative’s
      contact information when an election results in a change. Changes should also
      be made when a Governmental Liaison is temporarily or permanently assigned
      to a different geographical area. When the Governmental Liaison uses the feature “Repeat this contact for all congressional
      offices”
      , the contact
      is repeated for all of the congressional offices linked to that Governmental
      Liaison.

    3. Corrections, changes, and closures to cases are also made using the maintenance
      feature.

  4. Contact Management

    1. Contacts may be updated, changed, or deleted using the contact management
      feature.

    2. Each contact record includes a “closed”
      indicator.
      This feature can be used to help Governmental Liaisons manage inventory. The
      Contact Management feature allows users to generate a list of contacts that
      have not been marked as closed.

    3. The TAMIS Input Form button will allow a form to be generated at any time. “TAMIS TEST”
      will allow a user to save the completed form for
      future reference.

11.5.2.10.4 
(03-01-2006)
Congressional Affairs Program Contact Database User’s Guide

  1. Specific information on using the features of the Congressional Affairs
    Program Contact Database is contained in the Congressional Affairs Program
    Contact Database User’s Guide. This guide is developed and maintained
    by the Congressional Affairs Program Users Group and can be found on the Intranet
    at

    http://www.hq.irs.gov/la/BranchB/CAP/Index.htm.

11.5.2.11 
(03-01-2006)
Congressional Affairs Program (CAP) Conference

  1. Purposes

    1. To introduce Governmental Liaisons and Local Taxpayer Advocates to a new
      Congress.

    2. To deliver and discuss the National Taxpayer Advocate’s Annual Report
      to Congress

  2. Goals

    1. Develop an understanding of the legislative process and the Congressional
      committees of interest to the IRS.

    2. Encourage ongoing, positive working relationships with Members of Congress
      and their staffs.

    3. Generate an understanding of and support for agency proposals and programs.

  3. Frequency

    1. CAP Conferences are held every other year, at the start of each new Congress,
      provided funding is available.

    2. Local Taxpayer Advocates may participate without the Governmental Liaisons
      in off-year events. These events are tied to the annual delivery of the National
      Taxpayer Advocate’s Annual Report to Congress and required Taxpayer
      Advocate Service training issues.

  4. Capitol Hill Visits

    1. Visits to Capitol Hill Congressional offices are included in the CAP conference.
      Governmental Liaisons should work in cooperation with Local Taxpayer Advocates
      to schedule appointments with their delegation(s).

    2. Governmental Liaisons should be prepared to discuss local issues that
      may be of interest to members and their staff. A Governmental Liaison might
      want to discuss outreach efforts such as disaster relief, industry specific
      aid, IRS office consolidations, office assistance, and hours. Refer to IRM 1.2.1.2.6 (Policy Statement P-1–24) and IRM 1.2.1.2.8(Policy
      Statement P-1-26),
      Policies of the Internal Revenue Service      , for limitations on the substance,
      extent, and the manner of congressional communications.

11.5.2.12 
(03-01-2006)
Coordination with Other External Stakeholders

11.5.2.12.1 
(03-01-2006)
State Legislative Bodies

  1. Interactions with State officials on issues involving technical or legislative
    assistance should be limited. Governmental Liaisons should do no more than
    facilitate contact with the appropriate IRS office to comment on the proposed
    legislation.

  2. Involvement should be limited to legislation that affects the Service
    or federal tax administration.

  3. Requests for assistance should be cleared through:

    1. Area Manager,

    2. Appropriate Operating Division,

    3. Legislative Affairs and

    4. Headquarters Governmental Liaison & Disclosure.

  4. Employees appearing on behalf of the Service before a state legislative
    body must obtain authorization from the Deputy Director, Office of Governmental
    Liaison and Disclosure. For more information on testimony authorization, refer
    to IRM 11.3.35, Requests and Demands or Testimony and Production of Documents.

11.5.2.12.2 
(03-01-2006)
State and Federal Agencies

  1. Governmental Liaisons may encounter situations where coordination with
    state and other federal agencies can enhance their interactions with congressional
    offices. For instance, when planning liaison meetings with the local congressional
    staff, consideration should be given to inviting state tax officials and other
    federal agencies such as the Social Security Administration, the Small Business
    Administration, or any other federal agency of interest to the congressional
    office.

  2. Congressional Offices may contact Governmental Liaisons regarding constituent
    inquiries that involve other federal, state, or local agencies. Governmental
    Liaisons are encouraged to provide linkages to better assist the congressional
    offices. For example, a staff member may contact a Governmental Liaison on
    an issue that is subsequently determined to be better resolved by the state
    tax authority. The Governmental Liaison could use their state contacts to
    provide assistance.

11.5.2.12.3 
(03-01-2006)
Federal Executive Boards/Associations

  1. Other Governmental Liaisons contacts are useful in providing assistance
    to Congressional offices. For example: coordinating a congressional expo sponsored
    by the Federal Executive Boards (FEB) on emergency preparedness.

Law Offices of Darrin T. Mish, PA

100 S. Edison Ave. Suite A, PO Box 3414, Tampa, FL 33606 (813) 229-7100
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