part13-9

13.1.9 
Executive Correspondence Case Procedures

13.1.9.1 
(04-01-2003)
Introduction

  1. Executive correspondence cases include those in
    which the TAS inquiry is made through the Senate Finance Committee (SFC),
    Executive Control Management System (ECMS), and National Taxpayer Advocate
    Case Memorandum Procedures.

    Note:

    Refer to IRM 13.1.8 on congressional inquiry case procedures.

13.1.9.2 
(10-01-2001)
Introduction (SFC) Case Procedures

  1. In September 1997, the Senate Finance Committee
    (SFC) held hearings on allegations of IRS abuse of taxpayers and their rights.
    The hearings were widely publicized and were covered on television, radio,
    and in newspapers and focused on stories from taxpayers concerning employee
    intimidation, harassment, and employee misconduct. The hearings encouraged
    taxpayers that felt mistreated by the IRS to come forward.

  2. The Chairman of the SFC made it his mission to
    work with the IRS to ensure that taxpayers rights are protected. A team was
    developed in the Taxpayer Advocate Service Headquarters Office to work with
    the Chairman and the SFC staff. The team was named the Senate Finance Committee
    Task Force. The National Taxpayer Advocate (NTA) initiated the task force
    to develop procedures, review SFC cases, control the work, and monitor the
    projects success.

  3. The task force worked with Taxpayer Advocates
    in the districts and campuses, taxpayers, and the Senate Finance Committees
    Office to resolve taxpayers complaints and problems. The NTA also charged
    the task force with identifying the underlying causes of these problems and
    determining why they were not addressed at the earliest possible opportunity.

  4. In December 1998, the NTA decided that the SFC
    task force would become a permanent function within the IRS NTA Office. As
    of March 1, 1999, a permanent staff was hired and reported for duty. The SFC
    task force became the SFC Program, permanently located within the Taxpayer
    Account Operations Office. A program analyst under the Director, Taxpayer
    Account Operations in Headquarters is assigned to coordinate the SFC program.

  5. The IRS Commissioner and the NTA requested a
    “Special Review Team”
    visit some sites that had SFC cases. The
    accuracy, tone, and overall case processing elements of these cases needed
    improvement. The offices that worked these cases needed guidance and procedures
    on how to best work and report on these cases.

  6. The Commissioner and the NTA met with the SFC
    Chairman and the staff to discuss the negative feedback the Chairman was receiving
    from the constituents. The NTA agreed to make procedural changes to ensure
    everything that could be done for taxpayers was considered and no case would
    be closed until all actions were completed. The independent review process
    was established to review SFC cases.

  7. The Chairmanship of the Senate Finance Committee
    changes as the majority in the Senate changes. Therefore, procedural changes
    may need to be made to accommodate the requests of the Ranking Majority Chairman
    and staff.

13.1.9.2.1 
(10-31-2004)
How SFC Cases are Received

  1. A taxpayer writes to the Senate Finance Committee
    regarding a tax matter or the behavior of an IRS employee. The SFC office
    determines if the correspondence should be referred to the TAS for resolution.
    The SFC office informs the taxpayer by letter that the correspondence will
    be forwarded to TAS within 14 days unless the taxpayer objects to the referral.
    If the taxpayer does not object, the correspondence is forwarded to the National
    Taxpayer Advocate for review. If the taxpayer objects to the LTA handling
    his or her case after receiving the acknowledgment letter, the SFC analyst,
    in Taxpayer Account Operations, will contact the Area Director to request
    the case be worked by a member of the ATA staff or by another local TAS office.

  2. The National Taxpayer Advocate will read the incoming
    correspondence of the taxpayer, as well as the concerns expressed in the cover
    letter sent by the Chairman of the Senate Finance Committee. The NTA will
    forward the correspondence along with any concerns to the SFC program analyst
    in the Taxpayer Account Operations office.

13.1.9.2.2 
(10-31-2004)
SFC Case Processing Procedures

  1. The SFC program analyst in the Taxpayer Account
    Operations office date stamps incoming correspondence and researches the Integrated
    Data Retrieval System (IDRS), the Executive Correspondence Management System
    (ECMS) and the Taxpayer Advocate Management Information System (TAMIS). The
    SFC program analyst will determine the appropriate office where the case will
    be worked. Refer to IRM 13.1.7.4.3, Exceptions to Transfers
    .

  2. The SFC program analyst will prepare and send
    an acknowledgement letter to the taxpayer advising receipt of the correspondence
    from the SFC and provide the address and phone number of the Advocates office
    where the case is assigned. If the taxpayer objects to the LTA handling his
    or her case after receiving the acknowledgment letter, the SFC analyst, in
    Taxpayer Account Operations, will contact the Area Director to request the
    case be worked by a member of the ATA staff or by another local TAS office.
    The SFC program analyst will also prepare an acknowledgement letter to the
    Chairman of the SFC, for the signature of the NTA. A copy of the acknowledgement
    letter sent to the taxpayer will be enclosed with the letter to the Chairman.

  3. SFC Cases are governed by the general case processing
    rules detailed in IRM 13.1.7, Taxpayer Advocate Case Processing,
     in addition to the special guidelines in this section.

13.1.9.2.2.1 
(04-01-2003)
SFC Case Assignment

  1. Once the SFC program analyst determines which
    TAS office will work the case, the analyst will control the case on TAMIS
    and ECMS. The correspondence and the acknowledgment letter will be scanned
    into ECMS. If necessary, copies of the correspondence and any related documents
    will be shipped by overnight or priority mail. The SFC program analyst will
    maintain a copy of the taxpayer correspondence in headquarters and will associate
    a copy of the final letter upon closure. A SFC case is identified on TAMIS
    taxpayer screen by a
    “21398″
    in the local
    use field     and a
    “10″
    in the special
    case field     on the taxpayer screen. The ECMS control number will be
    added to TAMIS Taxpayer Screen in the ECMS field. The TAMIS case file number
    will be added to ECMS using the other identification number field. After the
    case has been created on TAMIS and ECMS, the SFC analyst will transfer the
    case to the office that will work the case. The LTA or manager then assigns
    the case and updates TAMIS to the assigned employee number.
    SFC cases will be assigned to Senior Associate Advocates (SAAs), Analysts
    or management staff members.

13.1.9.2.2.2 
(10-31-2004)
SFC Initial Case Actions

  1. Upon receipt, review the SFC case and IDRS, conduct
    any other necessary research and request all necessary internal documents,
    such as administrative files, tax returns, open or closed Taxpayer Delinquency
    Account (TDA) records, etc. Research ECMS to determine if additional correspondence
    has been received by TAS from other congressional offices. Input complete
    updates and histories on TAMIS. In addition, enter the history highlights
    on ECMS.

  2. Within 7 calendar days of
    date of the TAS acknowledgment letter (3 workdays if criteria
    1–4):

    1. Make initial contact with the taxpayer. The purpose
      of the initial contact is to clarify the issues, provide your name, employee
      number, telephone, and fax numbers and the office hours you are available.
      Whenever possible, make initial contact by telephone. If it is not possible
      to contact the taxpayer by telephone, document the reason on TAMIS and send
      a letter on or before the 7th calendar day from the
      date on the TAS acknowledgment letter (3 workdays if criteria
      1–4)      . To be considered timely, the letter should be mailed on
      or before the7th calendar day (3rd workday for criteria 1–4)
      . The letter should state what the issues are and should ask the taxpayer
      to contact the TAS office if s(he) believes the issues are not correct. Establish
      and inform the taxpayer of the next contact date (NCD) and/or estimated completion
      date (ECD).

    2. When appropriate, suspend all notices and any IRS
      enforcement actions. Be sure to extend STAUPS, ACS holds, and contact revenue
      officers as needed. If you are unable to suspend a notice or enforcement action
      prior to issuance, notify the taxpayer immediately.

    3. Establish an IDRS control on the affected account(s).

  3. If additional information is needed from the taxpayer
    to assist in resolving the tax problem, request it at the time of initial
    contact (if the information needed is known). State why the additional information
    is needed and give the taxpayer a specific date to provide the additional
    information. If contact is by telephone, negotiate a reasonable due date with
    the taxpayer.

  4. When the issues are beyond the expertise of the
    assigned employee, solicit the assistance of a Technical Advisor after discussion
    with the employees manager. See IRM 13.1.7.9, Contacting the Technical Advisor.

13.1.9.2.2.3 
(04-01-2003)
Subsequent Actions on SFC Cases

  1. If you request additional information from the
    taxpayer and do not receive it by the requested date, contact the taxpayer
    by telephone, if possible.

    1. If the taxpayer states the information requested
      was already mailed, wait an additional 5 workdays. If
      additional time is needed, provide the taxpayer with another contact date
      (NCD).

    2. If the information is not received after the 5th
      workday or later documented date, contact the taxpayer again and request that
      a second copy of the information be mailed or faxed. Send a letter to the
      taxpayer to follow-up your telephone request unless the taxpayer indicates
      it will be faxed or mailed within 2 days. The letter
      will serve to document and verify your request. State what the probable outcome
      of the case will be if the taxpayer does not provide the information. Update
      TAMIS with all actions taken and all information received both orally and
      in writing.

  2. If the taxpayer states that he or she needs more
    time to provide the requested information, grant a reasonable period of time
    and update TAMIS. If the taxpayer states that it is not possible to provide
    the additional information;

    1. Work the case with the available information

    2. Update TAMIS

    3. Explain to the taxpayer the consequences involved
      in resolving the issue without the information requested.

    4. Establish and inform the taxpayer of a NCD or ECD.

    5. Record each new NCD or ECD on TAMIS.

  3. When you receive the information needed to resolve
    the case, take the action(s) within your authority.

  4. Consult or negotiate with Operating Division or
    Functional Unit contacts to resolve taxpayer issues beyond your authority.
    See 13.1.7.7, Referring Cases & Operations Assistance Request
    (OAR) Process     for more information on this issue.

  5. If you and Operations cannot agree on the resolution,
    forward your documented case and recommendation to your manager. If appropriate,
    issue a TAO. Follow procedures outlined in 13.1.7.8, Taxpayer
    Assistance Order (TAO) Process    .

  6. Update TAMIS with any actions taken within the
    time frames noted in IRM 13.1.7, Taxpayer Advocate Case Processing.

13.1.9.2.2.4 
(10-31-2004)
SFC Case Pre-Closing Actions

  1. Before you close a case, review your action plan
    to ensure all actions have been completed and all related issues addressed.
    If the resolution of your taxpayers problem will impact a non-related taxpayer,
    you must also address the non-related taxpayers issue to completely resolve
    the TAS case.

  2. You are responsible for providing the taxpayer
    or representative with a clear, complete and correct explanation of what was
    done to resolve the problem. A written

    response     is required and should:

    1. Address all balance due, refund and adjustment situations.
      Include specific dollar amounts of the balance due, refund and adjustments
      including interest and penalty accruals, as of a specific date.

    2. Include an explanation that would educate the taxpayer
      if it appears (s)he does not understand what caused the problem.

    3. If appropriate, have an explanation of preventative
      actions.

    4. Give
      “recourse”
      to an unsatisfied
      taxpayer if (s)he indicates that the resolution does not provide what the
      taxpayer requested (Recourse includes such things as speaking to a manager
      or being provided with appeal rights).

    5. Have an apology specific to the taxpayers concern.

  3. The case file must be documented with all actions
    taken and must include copies of all closing correspondence. All taxpayer
    correspondence must remain in the file.

  4. The following actions need to be completed before
    you forward your case for review:

    • Adjustments must be posted (not pending) —
      Check CC IMFOL/BMFOL

    • Retain a copy of applicable returns in the file,
      but remove any original returns and send them to be refiled. In situations
      that require a TC 290 for .00 for a refiled DLN, the transaction does not
      have to post before closing.

    • Forward any new Powers of Attorney to the CAF unit
      for input and retain a copy in the file. (Notate on the copy that the original
      was sent/faxed to the CAF Unit and the date it was sent or attach a copy of
      the FAX confirmation.)

  5. The assigned TAS employee will prepare a draft
    closing letter for the signature of the National Taxpayer Advocate and forward
    the draft closing letter to the local or servicing TAS Technical Advisor Independent
    Review Team for review. The closing letter will not be dated
    or mailed at this time.

13.1.9.2.3 
(04-01-2003)
Independent Review Process-SFC Cases

  1. The Independent Review Team (IRT) will review
    SFC cases and their corresponding draft closing letters within
    7 calendar days     of receipt. Technical Advisor teams in each area will
    conduct the independent review process using developed guidelines. However,
    neither the LTA nor any Technical Advisor who worked on the case will be allowed
    on the review team.

  2. SFC Independent Review Team Criteria

    • An independent review from the perspective of an
      advocate.

    • The letter states that an independent review was
      conducted.

    • A technically and procedurally correct conclusion.

    • All issues addressed.

    • All IRS errors acknowledged.

    • Where appropriate, alternative solutions considered
      and explained.

    • Employee complaints addressed.

    • Appropriate tone used in response.

    • Sufficient documentation (Would a third party from
      outside the IRS be able to determine what happened? Why?)

    • Documentation supports the conclusion/resolution
      reached.

    • Documentation shows corrective actions completed.

    • SAA or Technical Advisors name, title, address,
      employee ID number, phone number, fax number and tour of duty in the letter.

    • An appropriate apology is provided.

    • Taxpayer contact was made by telephone if telephone
      number was available (In cases where telephone contact was not made, the reasons
      why telephone contact was not possible are fully documented).

    • The case file contains documentation (IDRS printouts,
      etc.) that all promised actions were taken.

  3. Upon completion of the IRT case review, the IRT
    will do one of two things:

    1. If the IRT agrees with the closing letter and how
      the case was worked, the letter will be forwarded to the SFC program analyst
      along with a copy of the file by overnight express for approval and signature
      by the NTA.

    2. If the IRT does not agree with the closing letter,
      the IRT will contact the SAA to discuss any areas of concern and agree upon
      necessary actions.

  4. A draft cover letter addressed to the Chairman
    of the Senate Finance Committee for the signature of the NTA will be prepared
    by the SFC program analyst and forwarded to the NTA with the draft closing
    letter prepared.

13.1.9.2.4 
(10-31-2004)
SFC Case Closing Actions

  1. The case will be closed on TAMIS when the letter
    is signed by the NTA. A copy of the signed closed letter will be faxed back
    to the assigned case advocate.

  2. When closing the case on TAMIS ensure the issue
    codes, complexity code, TAO/Relief code, customer satisfaction code are correct.
    Enter one of the following codes in the Local-Use field
    on the TAMIS Case Screen:

    Note:

    The determination as to which code to use is based on the actions that occurred
    after the date of the taxpayers letter to the SFC. The purpose of the code
    is to determine if the change is a result of the taxpayers letter to the
    SFC.

    CODE DETERMINATION
    d No Change
    (No Change from previous IRS Determination)
    l No Change
    — Law (Law Prevents Change)
    f Full Change
    p Partial
    Change

  3. The ECMS coordinator will scan the closing letter
    into ECMS and close the ECMS case.

  4. Close IDRS control bases.

  5. Release any notice or enforcement holds.

13.1.9.3 
(04-01-2003)
Executive Control Management System (ECMS) Case Procedures

  1. ECMS is considered the Servicewide control system
    for controlling correspondence from members of Congress and taxpayers. The
    controlling office could be one of several National Office functions. Currently,
    the four predominantly controlling offices in the National Office are the
    following:

    Controlling Office Responsibility Telephone Number
    Commissioners
    Correspondence Office     		Controlling
    correspondence addressed to the Commissioner/ Deputy Commissioners and White
    House referrals. Correspondence is received from several sources (taxpayers,
    government agencies, employees, businesses and Treasury).     		(202)
    622-9570
    National
    Taxpayer Advocate     		Controlling
    correspondence addressed to the Advocates office.     		(202)
    622-4300
    Legislative
    Affairs (Correspondence Unit)     		Controlling
    congressional correspondence addressed to the Commissioner, Legislative Affairs
    Office and Treasury referrals from the Office of the Executive Secretary and
    Treasurys Legislative Affairs.     		(202)
    622-3730
    Control
    and Analysis Office     		Controlling
    correspondence addressed in general to the Internal Revenue Service – when
    no particular office or person is listed.     		(202)
    622-7026

  2. Controlled correspondence encompasses a broad
    range of correspondence, memoranda, reports and other actions that have an
    impact on IRS policy and procedures and require coordination.

  3. Controlled correspondence can include the following
    types:

    1. Commissioners mail

    2. Congressional mail

    3. Taxpayer mail

    4. Other government agencies

    5. Freedom of Information Act Requests (FOIA)

    6. Internal IRS Memoranda

    7. Treasury

    8. White House

    9. Stakeholder

13.1.9.3.1 
(04-01-2003)
ECMS Control Principles

  1. Each TAS office will have access to ECMS and at
    a minimum, two trained employees on the ECMS system.

  2. ECMS controls should be checked daily by each
    office for new receipts and to ensure time frames are kept current.

  3. All TAS ECMS controls should be identified, printed
    by the ECMS contact person in each office and date stamped.

  4. All TAS ECMS cases should be controlled on TAMIS.
    The TAMIS case file number should be annotated in the
    “Other
    ID NO:”
    section of the ECMS ticket.

  5. The ECMS ticket number should be input in the
    TAMIS problem description field.

13.1.9.3.2 
(04-01-2003)
ECMS Case Processing

  1. Cases are to be worked under general guidelines
    in IRM 13.1.7, Taxpayer Advocate Case Processing.

  2. ECMS cases are transferred to the local TAS office
    based on the taxpayers zip code.

  3. Before transferring a control to another office,
    verification should be made by calling the office to which you are transferring
    the case. When transferring the control, do not close the ECMS ticket. Reassign
    the ticket to the correct office.

    Note:

    At no time should a control be reassigned to an office within two workdays
    of the due date without an interim action being taken.

  4. If an ECMS case has not been closed by the ECMS
    due date, the due date must be updated to reflect a new due date. ECMS contact
    person will require the following information before updating ECMS:

    1. Requested new due date (cannot exceed 30 calendar
      days from current due date)

    2. Method used to inform taxpayer of the current status
      of the case (letter, phone contact)

    3. If interim letter is sent, a hard copy of the correspondence,
      or a copy of the Word document via E-mail, should be provided for the ECMS
      contact person to scan/attach to the ECMS ticket.

    4. Justification for the needed extension

  5. TAMIS history must be updated with extension contact
    information and new NCD.

  6. Additional guidelines relating to correspondence
    are contained in the
    IRS Correspondence Manual

     and IRM 1.10.1.

13.1.9.3.3 
(04-01-2003)
ECMS Closing Actions

  1. Follow the guidelines in IRM 13.1.7,
    Taxpayer Advocate Case Processing    , to determine when it is appropriate
    to close the case.

  2. If closing contact by telephone, detailed documentation
    addressing all the taxpayers issues must be input on ECMS.

  3. If closing contact is written, the closing letter
    should be given to the ECMS contact person in the appropriate office to be
    scanned or attached to the ECMS ticket.

  4. All tax account related ECMS inquiries that meet
    TAS criteria are subject to the same standards as any other TAS criteria case
    and will be part of the Quality Review sample.

    Note:

    Non Congressional ECMS cases do not need to be closed through Legislative
    Affairs.

13.1.9.3.4 
(04-01-2003)
Congressional ECMS Cases

  1. Congressional cases on ECMS cases are worked under
    the general guidelines of IRM 13.1.8, Congressional Affairs
    Program,     specifically IRM 13.1.8, Congressional Inquiries
    Through Legislative Affairs    .

13.1.9.4 
(04-01-2003)
National Taxpayer Advocate (NTA)-HQ Cases

  1. Correspondence sent to the National Taxpayer Advocate
    (NTA) are reviewed by the NTA. The NTA may request a briefing or provide observations
    or request information on these cases. These cases are identified as NTA-HQ
    cases.

13.1.9.4.1 
(04-01-2003)
NTA-HQ Case Control Principles

  1. After identification as an NTA-HQ case by the
    National Taxpayer Advocate, the case is transferred to the appropriate TAS
    office to be worked.

  2. All NTA-HQ cases are controlled on TAMIS. On TAMIS,
    the literal
    “NTAHQ”
     is added to
    the
    “N.O. Use”
    field on the Taxpayer Screen.

  3. Members of Taxpayer Account Operations Staff will
    contact the Area Taxpayer Advocate (ATA) and the Local Taxpayer Advocate (LTA)
    to advise that a NTA-HQ case has been initiated. A copy of the correspondence
    and observations, or action(s) requested will be forwarded to both offices.

13.1.9.4.2 
(04-01-2003)
NTA-HQ Case Assignment

  1. The office of Taxpayer Account Operations assign
    cases to a TAS office through TAMIS.

  2. Cases are assigned within two workdays from the
    date the Taxpayer Account Operations office receives the information from
    the National Taxpayer Advocate.

  3. The staff of Taxpayer Account Operations will
    provide assistance to the LTA and/or case advocate.

13.1.9.4.3 
(04-01-2003)
NTA-HQ Case Processing

  1. Cases are worked under general guidelines in IRM 13.1.7, Taxpayer Advocate Case Processing.

  2. The Taxpayer Account Operations staff transfers
    the NTA-HQ case based on the location of the taxpayer, the interests of the
    taxpayer, prior case activity, open controls and the location of centralized
    IRS work processes.

  3. The Local Taxpayer Advocate will review all written
    responses and ensure adherence to quality standards on tax account related
    inquiries.

13.1.9.4.4 
(04-01-2003)
NTA-HQ Case Closing Actions

  1. A briefing document will be completed for each
    case. See Exhibit 13.1.9–1, Taxpayer Account Operations
    Briefing Transmittal.     The briefing transmittal is reviewed by the LTA
    before faxing to the staff of the Taxpayer Account Operations.

  2. A draft closing letter may be needed for the NTA
    signature if requested. Guidance from the Taxpayer Account Operations staff
    is available in these circumstances.

  3. Once the final letter is approved, a copy is sent
    from Taxpayer Account Operations to be filed with the case in the field.

Exhibit 13.1.9-1 

(04-01-2003)
Taxpayer Account Operations Briefing Transmittal

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