part13-19

13.3.1 
NTA Toll-free Procedures

13.3.1.1 
(01-15-2005)
Overview-Receiving Calls for the NTA Toll-free Number

  1. The following are guiding principles for NTA Toll-Free.

    1. All employees are encouraged to take responsibility for assisting taxpayers
      in resolving inquiries when normal procedures can fully resolve the inquiry
      or complaint. Helping customers to satisfactorily resolve their inquires or
      complaints should be a primary goal of all employees.

    2. Any taxpayer indication or inference of significant hardship should be
      taken at face value and construed to meet Taxpayer Advocate Service (TAS)
      criteria. Refer to IRM 13.1.7.2, Taxpayer Advocate Case Criteria
      .

    3. NTA assistors should refrain from giving taxpayers a false sense of confidence
      that TAS has the authority to fix or provide relief for all problems. Instead,
      NTA assistors should take a conservative approach and inform taxpayers that
      their case has been forwarded to the TAS organization and that they will be
      assigned a case advocate who will review their case for opportunities for
      relief within the confines of the law.

  2. National Taxpayer Advocate (NTA) assistors answering the NTA toll-free
    line (1-877-777-4778) may receive calls from:

    1. Taxpayers who have contacted the NTA toll-free line
      previously about the same issue,

    2. Taxpayers who identify their problems as meeting
      Taxpayer Advocate Service (TAS) criteria and route the call to the NTA line
      by using a touch tone phone, and

    3. Taxpayers who have a rotary dial telephone and default
      through the automated call distributor (ACD) or voice response unit (VRU)
      script.

  3. The NTA assistors teleset will provide data depending
    on the option selected by the taxpayer:

    1. If the display is 4778 (NTA) Prev. Cont., the taxpayers
      problem is a potential TAS case,

    2. If the display is 4778 (NTA) CSCR Default, the call
      has been routed via the intelligent call router and the taxpayers problem
      is a potential TAS case, and

    3. If the display is 4778 (NTA) Default, the taxpayer
      is a rotary dialer or defaulted through the VRU script.

  4. NTA assistors should probe and screen the taxpayers
    inquiry to determine if TAS criteria is met.

  5. If the taxpayers problem does not meet TAS criteria
    (e.g., taxpayer is contacting the IRS for the first time about a refund),
    the NTA assistor will transfer the call to the appropriate telephone application.

  6. See IRM 13.7.2, Taxpayer Advocate
    (TAS) Case Criteria     for TAS criteria.

  7. If a taxpayer specifically requests TAS assistance
    and the problem does not meet TAS criteria:

    1. Explain the purpose of the Taxpayer Advocate Service
      (TAS). TAS is an IRS program that provides an independent system to assure
      that tax problems, which have not been resolved through normal channels, are
      promptly and fairly handled. The Taxpayer Advocate Service is not a substitute
      for established IRS procedures or the formal Appeals process. The Taxpayer
      Advocate Service cannot reverse legal or technical tax determinations.

    2. Transfer the call to the appropriate telephone application.

  8. If a taxpayer insists on TAS assistance, continue
    to work with the taxpayer as if the case meets TAS criteria. Follow the procedures
    in IRM 13.3.1.3, New TAS Cases. Update the criteria
    code to
    “9″
    (indicating non-criteria case) on TAMIS.

  9. NTA assistors shall note in the TAMIS history screen that the taxpayer
    specifically requested TAS assistance.

    Note:

    TAMIS history should
    include only factual information. Editorial or personal comments should not
    be input on TAMIS history.

13.3.1.2 
(01-15-2005)
Initial Research

  1. The NTA assistors will discuss the taxpayers
    problem and research universal IDRS and TAMIS. If needed, input any appropriate
    delays/holds (e.g., STAUP, TC 470, etc.).

  2. If the person calling indicates (s)he has a power
    of attorney (POA), the NTA assistor must research universal IDRS Centralized
    Authorization File (CAF) to ensure that (s)he is a valid POA.

  3. If the individual is a valid POA on CAF, the NTA
    assistor must:

    1. Enter the POA information on TAMIS and

    2. Indicate in the TAMIS history that a valid POA exists
      per CAF research.

  4. If a valid POA does not exist on CAF:

    1. Ask the representative to send by facsimile the
      Form 2848 to the NTA call site immediately,

    2. Provide the representative with the NTA call sites facsimile number,

    3. Enter the POA information on TAMIS. Be sure to notate
      if POA is an attorney, CPA or Enrolled Agent, etc. Note in TAMIS history the
      date and campus where Form 2848 was sent for processing,

    4. Fax the Form 2848 to the appropriate campus CAF
      unit and

    5. Fax a copy of the Form 2848 to the receiving TAS
      office when transferring the case (include the TAMIS case file number on the
      fax cover sheet).

  5. If a valid POA does not exist on the CAF and the
    representative cannot send the Form 2848 by facsimile immediately:

    1. Ask the representative to mail the Form 2848 to
      the TAS office where the case is being transferred.

    2. Provide the representative with the Local Taxpayer
      Advocates (LTA) name, mailing address, general office phone number and facsimile
      number. SEE TAS website, Advocate Directory.

    3. Indicate the potential POAs information on the
      TAMIS history screen with a note that the Form 2848 will be mailed to the
      TAS office receiving the case.

    Note:

    If the checkbox designee
    on the 1040 form is indicated, limited information may be discussed with that
    person.

13.3.1.2.1 
(01-15-2005)
Steps to Take in Specific Situations

  1. If the taxpayer was previously told her/his case
    would be handled by the TAS office and contact would be made in
    3 workdays     (criteria 1–4) or 7 calendar days (criteria
    5–9) from the original contact and no contact has occurred, take the
    following steps:

    1. Provide the taxpayer with the status of the case
      using information from IDRS and TAMIS,

    2. Add a TAMIS history screen
      “following
      the directions in IRM 13.4.5.3.6, Creating and Working a Case
      on TAMIS      ”
      to show taxpayer contact with a NTA assistor. Notate
      in the case history that TP has indicated that s/he has not been contacted
      in the 3-day or 7-day timeframe,

    3. Using the employee number and organization code
      from the case file, research the TAMIS employee screen to provide the taxpayer
      with the case advocates name, address and local telephone number. If no case
      advocate is assigned, provide the taxpayer with the general office phone number
      of the LTA located on the TAS web site under Advocate Directory, and

    4. Inform the taxpayer to allow 2 workdays
       for the case advocate to contact the taxpayer.

  2. If the taxpayer was told previously that her/his
    case would be handled by the TAS and contact would be made in a specified
    number of days from the taxpayers original contact and it is within the given
    time frame, give the following information.

    1. Ask the taxpayer to be patient and wait until the 3-day or 7-day time frame has passed to hear from the case
      advocate.

    2. If the taxpayer insists on immediate contact, provide
      the taxpayer with the status of the case using information from IDRS and TAMIS.
      Add a TAMIS History screen item following the directions in
      IRM 13.4.5.3.6, Creating and Working a Case on TAMIS       to show taxpayer
      contact with a NTA assistor. Notate in the case history that you had advised
      the TP to be patient but s/he insisted on being contacted by the case advocate
      and that you had informed the TP that the case advocate would contact them
      in 1 workday.

    3. Using the employee number and organization code from the case file, research
      the TAMIS employee screen to provide the taxpayer with the case advocates
      name, address and local telephone number. If no case advocate is assigned,
      provide the taxpayer with the general office phone number of the LTA located
      on the TAS web site under Advocate Directory, and

    4. Inform the taxpayer to allow 1 workday
       for the case advocate to contact them.

  3. If the taxpayer has been contacted and (s)he wants
    to talk to the case advocate working the case for any reason, take the following
    steps.

    1. Provide the taxpayer with the status of the case
      using TAMIS and IDRS,

    2. Update TAMIS history or add a new history
      “following the procedures in IRM 13.4.5.3.6, Creating
      and Working a Case on TAMIS      ”
      to show the taxpayers contact with
      an NTA assistor. Notate in the case history that you informed the TP that
      s/he would be contacted in 2 workdaysby the case advocate,

    3. Using the employee number and organization code
      from the case file, research the TAMIS employee screen to provide the taxpayer
      with the case advocates name, address and local telephone number. If no case
      advocate is assigned, provide the taxpayer with the general office phone number
      of the LTA located on the TAS web site under Advocate Directory, and

    4. Inform the taxpayer to allow 2 workdays
       for the case advocate contact.

  4. If the taxpayer has never contacted the TAS before
    and the problem meets TAS criteria, follow the directions in
    IRM 13.3.1.3, New TAS Cases

  5. If a TAS office has previously worked the taxpayers
    case and the case is closed, follow the instructions in IRM
    13.3.1.4, Reopening TAS Cases    .

  6. If, in an earlier call to the NTA toll-free site,
    an assistor told a taxpayer that her/his problem was resolved during their
    phone conversation, but research shows it wasnt resolved, do the following:

    • Resolve the problem if you can by following the
      procedures in IRM 13.3.1.3(1), New TAS Cases. If not,
      add the case to TAMIS and transfer it to the appropriate office following
      the procedures inIRM 13.3.1.3(2), New TAS Cases. Document
      the TAMIS case history about the taxpayers previous contact with an NTA assistor.

  7. If a
    “Z”
    Freeze (Criminal
    Investigation control) is present on your tax module, the taxpayer should
    be advised of the lengthy time frame. IRM 21.5.6.4.40,
    “Z”
    Freeze     provides information on
    “Z”
    Freeze
    controls.

    1. If
      “NO CONTACT”
      is present on
      the CI control base, do not provide any information to the
      taxpayer except that their return is being reviewed even if it is a hardship,

    2. Although you cannot tell taxpayers about Criminal
      Investigation (CI) controls, you can provide some information. Look for an
      “L”
      freeze along with the
      “Z”
      freeze. When
      both are present, the case file is no longer in CI, although CI may retain
      an open control base. Examination has jurisdiction, so it is important to
      thoroughly research CC AMDISA, which will provide details about why the case
      is being examined. If there is an
      “L”
      Freeze you can explain
      to the taxpayer that the examination function is looking at his or her return.
      Cases should not be sent to TAS simply because of normal examination delays,

    3. Do not refer
      “Z”
      freeze
      cases to TAS unless 180 days has expired from the first referral. The 180
      day timeframe starts from the day the Form 4442 was completed and not from
      the day the
      “Z”
       freeze posted. For CI cases
      with a
      “Z”
       freeze, follow 21.5.6.41.

    4. You may tell the taxpayer that a review of their
      account is being performed because the reviewing office is evaluating income,
      withholding, exemptions, or EIC and that certain returns are selected every
      year for this purpose,

    5. If the taxpayer indicates a criteria 1–4 hardship,
      clearly explain to the taxpayer that they must be able to provide documentation
      supporting the hardship. Create a case in TAMIS and clearly state the hardship
      of the taxpayer.

  8. If it is determined during research on IDRS and TAMIS that there is
    an open Congressional inquiry, the taxpayer should be referred to the LTA
    advocates office controlling the congressional inquiry. Provide the taxpayer
    with the case number and the general office phone number of the LTA located
    on the TAS web site under Advocate Directory.

  9. If the NTA assistor determines during the conversation with the taxpayer
    or representative that the issue is related to a business account, the following
    actions should occur;

    1. Determine if there is an existing case on the issue by questioning the
      taxpayer. If so, follow these procedures. The W&I NTA assistor generally
      will not have access to business databases, so s/he should use her/his knowledge
      of TAS criteria to make a decision on whether the case should be added to
      TAMIS keeping in mind what is in the best interest of the taxpayer.

    2. The NTA assistor shall follow the procedure in IRM 13.3.1.3,
      New TAS Cases      . Additionally, the NTA assistor shall note in the TAMIS
      history that they were not trained in BMF accounts but believe the case meets
      criteria based on their evaluation of the information that was provided.

13.3.1.3 
(01-15-2005)
New TAS Cases

  1. If the NTA assistor can solve the taxpayers problem
    during the telephone conversation, (s)he should do so. After solving the problem,
    the NTA assistor should do the following:

    1. Provide the taxpayer with the NTA assistors name,
      employee identification number and the NTA toll-free number,

    2. Remind the taxpayer to call back for any NTA assistor
      to help the taxpayer if there is any further problem on this same issue, and

    3. Open and close an IDRS control base indicating taxpayers
      call and resolution by the NTA assistor. Use the literal
      “NTASAMEDAY
      ”
      and category code
      “SPC1″
      in the IDRS control base.

  2. If the NTA assistor cannot solve the case while
    on the telephone with the taxpayer, (s)he should do the following:

    1. Establish a new case on TAMIS following the direction
      in
      IRM 13.4.5.2, Creating and Working
      a Case on TAMIS       and

    2. Enter a complete hardship description and relief
      requested description, describing the TP specific issue that aligns it with
      the TAS criteria selected by the NTA assistor. Use the TAMIS case history
      screen to document any other case information regarding the problem and/or
      the discussion with the taxpayer.

      Note:

      Make all efforts to input the case
      on TAMIS and transfer to the correct TAS office. However, if the taxpayer
      insists on speaking with the National Taxpayer Advocate have them call 202-622-4300.
      Never provide taxpayers with the direct phone numbers of the National or Deputy
      Taxpayer Advocates.

  3. For all TAS cases originating in a NTA call site,
    NTA assistors will transfer the case to the LTA office where the taxpayer
    resides, based on the taxpayers zip code. Taxpayers residing outside the U.S.
    (International address) inquiries should be transferred to the International
    TAS local office (Puerto Rico). See the TAS website Advocate
    Directory     to determine the organization code required for transfer.

    1. Special attention must be given to LTA offices in
      (CA, FL, IL, NY, OH, PA, TX). These states have multiple LTAs and transfers
      must be based on the zip code. See zip code references at – http://fresnodirectorshipam.web.irs.gov/nta/nta.htm.

      Note:

      It is also helpful to ask the name of the county where the taxpayer
      resides to aid in this research.

    2. There will be instances when a case can not be resolved on-line and should
      be worked by the TAS office co-located with the call site. When this occurs,
      the NTA assistor should add the case to TAMIS as described in procedures in
      this section and transfer the case externally to that TAS office.

  4. The NTA assistor will provide the following information
    to the taxpayer:

    1. The name, address, and general office telephone
      number of the LTA office who will be receiving the transferred case,

    2. The NTA assistors name, identification number,
      and the NTA toll-free number, and

    3. A reminder to call the NTA toll-free number if the
      taxpayer has not been contacted with the appropriate time frame.

  5. Add an IDRS history item to document the receipt
    and transfer of a case. For the literal in the IDRS history, use
    ”
    NTATOnn”
    where
    “nn”
    is the organization code of
    the office where the case has been transferred.

    Example:

    NTATO59 for a case transferred to the North Florida District. See zip code
    references at http://fresnodirectorshipam.web.irs.gov/nta/nta.htm

13.3.1.4 
(01-15-2005)
Reopening TAS Cases

  1. To determine if the taxpayers situation requires reopening a previously closed TAS case, the NTA assistor must
    ensure that the taxpayers problem is the same issue involved
    in the closed TAS case. Reasons for reopening TAS cases may include:

    1. Additional information provided by the taxpayer which was not previously
      considered,

    2. There was a service error that prevented case resolution,

    3. A late response from the TP on a case that was closed, and

    4. The taxpayer is dissatisfied with the resolution of the case.

  2. If the issue is not the same, treat the problem as a new TAS case depending
    on the criteria that fits the problem.

  3. If the NTA assistor can solve the taxpayers problem
    during the telephone conversation, (s)he should do so. The NTA assistor should
    do the following:

    1. Provide the taxpayer with the NTA assistors name,
      identification number and the NTA toll-free number,

    2. Remind the taxpayer to call back and ask for help
      from any NTA assistor if there is any further problem on this same issue,

    3. Document the TAMIS case history of the closed TAS
      case to indicate (1) that the taxpayer called the NTA toll-free number and
      (2) that the NTA assistor corrected the problem while talking to the taxpayer,
      and

    4. Open and close an IDRS control base indicating the
      taxpayers call and resolution of the closed case problem by the NTA assistor.
      For the literal in the IDRS control base, use
      “NTARPSAMDY”
      and
      category code
      “SPC1.”

  4. If the NTA assistor cannot solve the case, she/he
    should add a TAMIS history page for the original closed case and include the
    following information:

    1. Notate that the taxpayer called the NTA toll-free
      number,

    2. The NTA assistor could not resolve the problem during
      the telephone conversation,

    3. LTA should consider reopening the case and,

    4. Why the case should be reopened.

  5. Complete the special NTA toll-free facsimile sheet
    at http://fresnodirectorshipam.web.irs.gov/nta/nta.htm and check the
    “Potential Reopen”
    block. Send the sheet by facsimile the same day to the TAS office that worked the original TAS case
    for reopening.

  6. Input an IDRS history item indicating that the
    taxpayer called the NTA toll-free number and that the case should possibly
    be reopened. For the literal in the IDRS history, use
    “NTAREOPnn
    ”
    where
    “nn”
    is the organization code of the local
    office or campus that should reopen the case (i.e., the local office or campus
    that closed the case) and contact the taxpayer.

  7. Provide the taxpayer with the name, address, and
    general office phone number of the LTA (located on the TAS web site under
    Advocate Directory) that closed the case. Inform the taxpayer that she/he
    will be contacted within 11 workdays for criteria 5-7 & 9 and 9 workdays
    for criteria 1-4.

    Note:

    LTA has 5 workdays to make a decision whether or
    not to reopen a case and 1 workday after the decision to reopen to load on
    TAMIS. The case advocate then has their normal contact time-frames based on
    criteria from the Taxpayer Advocate Received Date (TARD).

  8. Do not load a case to TAMIS if a possible reopen. Only the office that
    worked the original case can input/add a reopen case to TAMIS.

13.3.1.5 
(01-15-2005)
Local Taxpayer Advocate Responsibilities for Cases Initiated by
NTA Assistors

  1. New TAS cases transferred by NTA assistors to
    TAS offices must be assigned to a case advocate and contact made with the
    taxpayer within 3 workdays (for TAS criterion 1-4) or 7 calendar days (for TAS criterion 5-7 and 9) from the Taxpayer
    Advocate Received Date (TARD).

  2. TAS offices that receive
    “potential
    reopen”
    cases from the NTA toll-free call site should review them to
    make a determination whether or not to reopen the case.

    1. If the case is reopened, the case history on the
      original closed case must be updated to indicate the case was reopened and
      the reopened cases file number.

    2. If the closed case is not reopened, the case history
      on the closed case must be updated to indicate why the case was not reopened.

    3. In either case, the taxpayer must be contacted within
      guidelines specified in IRM 13.3.1.4.(7).

  3. Cases received by TAS offices on TAMIS from NTA
    call sites should never be transferred or routed back to the NTA site for
    any reason. In the case of transfer errors, the LTA office should forward
    the case to the correct office but retain the remaining cases and take appropriate
    actions. If a trend is identified or if the local offices would like to provide
    feedback on a specific case, the information should be provided to their area
    NTA toll-free coordinator.

13.3.1.6 
(01-15-2005)
Unavailability of TAMIS or IDRS

  1. If universal IDRS is not available to NTA assistors
    to determine whether the taxpayers problem meets TAS criteria, whether or
    not TAMIS is available, the NTA assistor will:

    1. Document the taxpayers hardship and relief requested
      on the special NTA toll-free facsimile sheet at http://fresnodirectorshipam.web.irs.gov/nta/nta.htm,
      noting the appropriate codes to be entered on TAMIS and the complete description
      of the problem in the
      “Hardship Description/Relief Requested
      ”
      block,

    2. Circle new TAS Case, and

    3. Send the sheet by facsimile the
      same day       to the appropriate TAS office for action.

  2. If TAMIS is not available for NTA assistors to
    add cases which have been identified as meeting TAS criteria but IDRS is available,
    the NTA assistor will:

    1. Check IDRS to see if a TAS case already exists,

    2. Document the taxpayers problem or reason for calling
      (if already a TAS case) on the special NTA toll-free facsimile sheet at http://fresnodirectorshipam.web.irs.gov/nta/nta.htm
      and in the
      “Hardship Description/Relief Requested”
      block
      and note the code for the local use field on the TAMIS taxpayer screen, if
      applicable (see procedures above),

    3. Input an IDRS history item with the appropriate
      literal (e.g.,
      “NTATOnn”
      where
      “nn”
      is
      the organization code of the office to which the case has been transferred),

    4. Circle new TAS case, and

    5. Send the sheet by facsimile the
      same day       to the appropriate office.

  3. If neither TAMIS nor IDRS is available, follow
    the procedures in paragraph (1) above.

Exhibit 13.3.1-1 

(01-15-2005)
National Taxpayer Advocate Toll-Free Fax Sheet

This image is too large to be displayed in the current screen.

Please click the link to view the image.

Law Offices of Darrin T. Mish, PA

100 S. Edison Ave. Suite A, PO Box 3414, Tampa, FL 33606 (813) 229-7100
Made with Semiologic Pro • Colorblock-blue skin by Techie Coach