Internal Revenue Manual
IRM 13.1.16 — Receipt and Intake of TAS Cases
Part 13. Taxpayer Advocate Service
Chapter 1. Taxpayer Advocate Case ProceduresSection 16. Receipt and Intake of TAS Cases 13.1.16 Receipt and Intake of TAS Cases Manual Transmittal June 04, 2026 Purpose (1) This transmits revisions to IRM 13.1.16, Taxpayer Advocate Case Procedures, Receipt and Assignment of TAS Cases. Material Changes (1) IRM 13.1.16.1.5, Added term for Duplicate. IPU 25U3568 issued 08-19-2025. (2) IRM 13.1.16.8, Added reopen procedures. IPU 25U3568 issued 08-19-2025. (3) IRM 13.1.16.8.6, Added procedures for congressional contacts. IPU 25U3568 issued 08-19-2025. (4) IRM 13.1.16.11.1, Added TAMIS/Phoenix reopen procedures. IPU 25U3568 issued 08-19-2025. (5) IRM 13.1.16.15.2, Added procedures for duplicate Form e-911 and previously closed cases. Corrected IRM references. IPU 25U3568 issued 08-19-2025. (6) IRM 13.1.16.15.2.1, Added procedures for duplicate Form e-911 and previously closed cases. IPU 25U3568 issued 08-19-2025. (7) IRM 13.1.16.1.4, Replaced reference to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (8) IRM 13.1.16.1.5, Replaced reference to TAMIS procedure with Phoenix procedure. IPU 25U3531 issued 08-01-2025. (9) IRM 13.1.16.1.7, Replaced reference to CABIC with Knowledge Articles and replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (10) IRM 13.1.16.2, Removed requirements for case criteria, included link for TAS Criteria Tool, and replaced reference to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (11) IRM 13.1.16.3, Replaced references to TAMIS procedures with Phoenix procedures and replaced reference of Literals with Topic Tags. IPU 25U3531 issued 08-01-2025. (12) IRM 13.1.16.4, Replaced reference to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (13) IRM 13.1.16.4.1, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (14) IRM 13.1.16.4.1.1, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (15) IRM 13.1.16.4.2, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (16) IRM 13.1.16.4.3, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (17) IRM 13.1.16.4.4, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (18) IRM 13.1.16.4.5, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (19) IRM 13.1.16.4.6, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (20) IRM 13.1.16.5, Replaced reference to TAMIS Contact Record procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (21) IRM 13.1.16.6, Replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (22) IRM 13.1.16.7, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025 . (23) IRM 13.1.16.8, Added additional Congressional office contact methods, removed other inquiry examples and replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (24) IRM 13.1.16.8.1, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (25) IRM 13.1.16.8.2, Replaced references to TAMIS procedures with Phoenix procedures and added IRM citations. IPU 25U3531 issued 08-01-2025. (26) IRM 13.1.16.8.3, Replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (27) IRM 13.1.16.8.4, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (28) IRM 13.1.16.8.4.1, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (29) IRM 13.1.16.8.5, Replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025 . (30) IRM 13.1.16.8.6, Added additional Congressional office contact methods and replaced references to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (31) IRM 13.1.16.8.7, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (32) IRM 13.1.16.9, Replaced references to TAMIS with Phoenix and moved note. IPU 25U3531 issued 08-01-2025. (33) IRM 13.1.16.10, Replaced reference to CABIC with Knowledge Articles and replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (34) IRM 13.1.16.10.2, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (35) IRM 13.1.16.10.1, Replaced reference to CABIC with Knowledge Articles and replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (36) IRM 13.1.16.11, Replaced references to TAMIS with Phoenix and removed expired IGM reference. IPU 25U3531 issued 08-01-2025. (37) IRM 13.1.16.11.1, Replaced references to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (38) IRM 13.1.16.11.2, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (39) IRM 13.1.16.11.3, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (40) IRM 13.1.16.12, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (41) IRM 13.1.16.13, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (42) IRM 13.1.16.14, Replaced references to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (43) IRM 13.1.16.15, Updated IRM reference for TAMIS to Phoenix procedures. IPU 25U3531 issued 08-01-2025. (44) IRM 13.1.16.15.1, Replaced reference to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (45) IRM 13.1.16.1.7, Removed reference to IRM 13.1.2. IPU 24U1164 issued 11-26-2024 (46) IRM 13.1.16.10.2, Updated collection hold request timeframe to 60 days for all cases in Status 22. IPU 24U1164 issued 11-26-2024. (47) IRM 13.1.16.15.2, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (48) IRM 13.1.16.15.2.1, Replaced reference to TAMIS procedures with Phoenix procedures. (49) IRM 13.1.16.15.3, Reference to Form 24194 removed. IPU 24U1164 issued 11-26-2024. (50) IRM 13.1.16.15.3, Replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (51) IRM 13.1.16.17, Replaced reference to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (52) IRM 13.1.16.17.1, Replaced reference to Case Assistance by Issue Guide with Knowledge Management and replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (53) IRM 13.1.16.17.1.1, Obsolete IRM removed. IPU 25U3531 issued 08-01-2025. (54) IRM 13.1.16.17.1.1, Added paragraph for Phoenix procedure. IPU 25U3531 issued 08-01-2025. (55) IRM 13.1.16.17.1.2, Replaced reference to TAMIS procedures with Phoenix procedures and removed references to TIC. IPU 25U3531 issued 08-01-2025. (56) IRM 13.1.16.17.1.4, Paragraph added to provide guidance for Issue Code 940. IPU 24U1164 issued 11-26-2024. (57) IRM 13.1.16.17.1.3, Replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (58) Exhibit 13.1.16-1, Obsolete Exhibit removed. IPU 25U3531 issued 08-01-2025. (59) Exhibit 13.1.16-2, Renumbered to Exhibit 13.1.16-1 and deleted acronyms related to TAMIS. IPU 25U3531 issued 08-01-2025. (60) Exhibit 13.1.16-3, Obsolete Exhibit removed. The renumbering of Exhibit 13.1.16-7 to new Exhibit 13.1.16-3 is expressed later in change (57). (61) Exhibit 13.1.16-4, Obsolete Exhibit removed. IPU 25U3531 issued 08-01-2025. (62) Exhibit 13.1.16-5, Obsolete Exhibit removed. IPU 25U3531 issued 08-01-2025. (63) Exhibit 13.1.16-6, Obsolete Exhibit removed. IPU 25U3531 issued 08-01-2025. (64) Exhibit 13.1.16-7, Renumbered to Exhibit 13.1.16-2 and replaced reference to TAMIS procedures with Phoenix procedures. IPU 25U3531 issued 08-01-2025. (65) Exhibit 13.1.16-8, Obsolete Exhibit removed. IPU 25U3531 issued 08-01-2025. (66) Exhibit 13.1.16-9, Obsolete Exhibit removed. IPU 25U3531 issued 08-01-2025. (67) Exhibit 13.1.16-10, Renumbered to Exhibit 13.1.16-3 and replaced references to TAMIS with Phoenix. IPU 25U3531 issued 08-01-2025. (68) Naked URL links removed throughout. References to Wage and Investment updated to Taxpayer Services. Updated references to IRM 13.1.2 throughout. IPU 24U1164 issued 11-26-2024. (69) Various grammatical or editorial changes, and corrections to links made throughout. (70) IRM 13.1.16.8.4, added paragraph alerting that AMS referrals are paused from January 5, 2026 through May 31, 2026. IPU 25U3759 issued 12-18-2025. (71) IRM 13.1.16.8.5, added paragraph alerting that AMS referrals are paused from January 5, 2026 through May 31, 2026 and removed paragraph addressing required fields on Form 911. IPU 25U3759 issued 12-18-2025. Effect on Other DocumentsIRM 13.1.16, Taxpayer Advocate Service, Taxpayer Advocate Case Procedures, Receipt and Assignment of TAS Cases dated December 18, 2024 is superseded. AudienceTaxpayer Advocate Service employees Effective Date(06-04-2026)Elizabeth R. Blazey-PennelActing Executive Director Case Advocacy, Intake and Technical Support
Program Scope and Objectives
13.1.16.1 (10-04-2021) Program Scope and Objectives Purpose: This IRM section describes case receipt and intake procedures for handling all potential TAS cases. Audience: These procedures apply to all TAS employees performing case intake. Policy Owner: The Executive Director Case Advocacy, Intake and Technical Support (EDCA ITS), who reports to the Deputy National Taxpayer Advocate (DNTA). Program Owner: The EDCA ITS who reports to the DNTA.
Background
13.1.16.1.1 (10-04-2021) Background This IRM provides an overview of the responsibilities and actions TAS employees should apply when reviewing taxpayer requests for TAS assistance. References to a taxpayer's request for assistance also include references to requests from a taxpayer's authorized representative. IRM 13.1.16 was revised to incorporate the: Memorandum of Understanding Between the National Treasury Employees Union and the Internal Revenue Service Regarding Change in the Intake Process Which Includes the Establishment of the Centralized Case Intake (CCI) Organization (MOU) (dated May 16, 2016); Delegation Order 13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions (dated Jul. 27, 2015); and Memorandum of Understanding Between the National Treasury Employees Union and the Internal Revenue Service, Taxpayer Advocate Service, regarding the Initial Contacts Completed during the Intake Process Initiative (dated May 30, 2018).
Authority
13.1.16.1.2 (08-14-2020) Authority Pursuant to IRC 7803(c), the Office of the Taxpayer Advocate (known as the Taxpayer Advocate Service (TAS)) shall assist taxpayers in resolving problems with the IRS.
Responsibilities
13.1.16.1.3 (08-14-2020) Responsibilities The EDCA ITS is the executive responsible for providing policy and guidance for Case Advocacy employees. This IRM is used by all TAS Case Advocacy employees performing case intake. All TAS employees performing case intake should follow the procedures contained in this IRM as well as other resources.
Program Reports
13.1.16.1.4 (08-01-2025) Program Reports Reports to monitor the timeliness and accuracy of TAS cases are derived from Phoenix and the TAS Case Quality Review System (CQRS).
Terms
13.1.16.1.5 (08-19-2025) Terms The following table contains a list of terms used throughout this IRM: Term Definition Abbreviated Case Closure Criteria (ACCC) Criteria to determine if a case can be closed using Abbreviated Case Closure Procedures per IRM 13.1.16.15.2.1. Abbreviated Case Closure Procedures (ACCP) Procedures which reduce the number of actions needed to close a case meeting Abbreviated Case Closure Criteria per IRM 13.1.16.15.2. Additional Information Request Within the Case Actions Tab, located in the middle panel of a Phoenix case. Allows two options IRS (Document Requests or any other IRS information requests) or Taxpayer/Taxpayer Representative requests. Calendar days Actual number of days including holidays and weekends. Case Actions Located in the middle panel of a Phoenix case. Lists and allows creation of required actions to resolve the case. Required actions include Additional Information Request, Technical Advice Request, Operation Assistance Request (OAR) or Taxpayer Assistance Order (TAO). Case Advocacy The TAS function whose purpose is to advocate for taxpayers. (This could include Intake Advocates (IA), Case Advocates (CA), Taxpayer Advocate Group Managers (TAGM), Local Taxpayer Advocates (LTA), etc.). Case Intake The procedures TAS employees perform when TAS receives a taxpayer inquiry. Central(ized) Intake Queue (CIQ) This is the process of screening referrals in centralized AMS. Create a Case Located in the bottom left tool bar within Phoenix. Access IDRS to pull taxpayer information to assist with Phoenix case creation. Date Assistance Request Received by TAS The date TAS received the taxpayer's inquiry. Duplicate Request for TAS assistance that are the same as an existing case, i.e., taxpayer(s), MFT(s), tax period(s) and issue(s). Feed Located in the middle panel of a Phoenix case. Includes subtabs for Log Communication, New Task and Post. Also includes a list of all Updates that can be sorted to view Latest Posts, Most Recent Activity or Older Posts. Files Located in the middle panel of a Phoenix case. Allows uploads and provides links to view uploaded files. See IRM 13.1.11.2.1.4, Phoenix Files. Initial Research Research on Integrated Data Retrieval System (IDRS) or other systems to determine the status of the case and location for assignment. Log Communication Subtab located within Feed tab to record Taxpayer and Representative communications (Initial, Next Contact, Closing or Initial and Closing). Next Contact Date and Estimated Completion Date fields will create a Task. Allows users to Assign a Task to a manager or lead. Manual Inventory Balancing The procedures applied to the transfer of cases for workload balancing purposes. New Task Subtab located within Feed tab to create Tasks for follow-up on actions. Open Control Open assignment control on IDRS, Audit Information Management System (AIMS), Automated Collection System (ACS), etc. Pending Reopen Requests Viewable to Managers. Tile will appear in the center panel above Status Bar on cases elevated for reopen approval. Phoenix Received Date The date a TAS case is loaded to Phoenix. Post Subtab located within Feed tab to record research, actions, internal IRS contacts, etc. Replaces TAMIS History. Receiving Office The office receiving a case that has been transferred by the TAS office where the case originated. Referrals from Operating Division (OD) A receipt from another IRS OD/Function that could potentially be a case in TAS. Reopen Request Button Located in the upper right corner of a closed case. Reopen Requests Tab Located in the middle panel of a Phoenix case. Provides a history list of all Reopen Requests. Route Case button Located in the right corner of a Phoenix case. Automated routing by zip code, international address, Armed Forces address or US Territories address, utilized when a case was not received in certain specific receipts and does not meet transfer guidelines. Same Day Resolution Case For cases meeting TAS case acceptance criteria, the IA conducts an in-depth interview, takes the action, creates the case in Phoenix 'Create a Case', performs initial contact and actions within their delegated authority and case closing actions. Same Day Resolution with Monitoring Case For cases meeting TAS case acceptance criteria, IA conducts an in-depth interview, takes the action within their delegated authority, creates the case in Phoenix 'Create a Case', performs initial contact and actions and transfers the case to the Lead Intake Advocate (LIA), Lead CA (LCA), TAGM, LTA (or other designee based on office procedures) for monitoring and case closing actions (as assigned by the manager). Standard Case For cases meeting TAS case acceptance criteria, IA conducts an in-depth interview, takes appropriate case building action, creates the case in Phoenix 'Create a Case', performs initial contact and actions within their delegated authority, and routes the case to the local office using the Phoenix 'Route Case' button or manually assigns the case per IRM 13.1.22, Manual Inventory Balancing Procedures, if applicable. Workdays Business days (does not include holidays or weekends).
Acronyms
13.1.16.1.6 (08-14-2020) Acronyms See Exhibit 13.1.16-1 for a list of acronyms and their definitions used throughout this IRM.
Related Resources
13.1.16.1.7 (08-01-2025) Related Resources TAS employees will use the following tools in conjunction with this IRM when performing intake activities: Campus Requirements and Routing Guide (CRRG); Estimated Completion Date (ECD) Tool; Form 4442 Referral Fax Numbers (on SERP); Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order); Form 4442, Inquiry Referral; Interim Guidance Memorandum (IGM) TAS-13-1024-0004, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy (Oct. 01, 2024); Servicewide Electronic Research Program (SERP); Phoenix Knowledge Articles (KAs); TAS Criteria Determinator; TAS Website; Taxpayer Bill of Rights; Telephone Numbers (The Source); Transfer Guidelines; and Zip Code Routing (ZCR). In addition to the tools listed above, there are other relevant IRMs TAS case advocacy employees will use when performing intake activities: IRM 1.2.2.13.2.1, Delegation Order TAS 13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions; IRM 11.3, Disclosure of Official Information; IRM 13.1.4, TAS Authorities; IRM 13.1.5, Taxpayer Advocate Service (TAS) Confidentiality; IRM 13.1.6, Casework Communications; IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria; IRM 13.1.8, Congressional Affairs Program; IRM 13.1.10, Special Processes; IRM 13.1.11, Case and Inventory Management; IRM 13.1.15, Customer Complaints; IRM 13.1.17, Transferring TAS Cases; IRM 13.1.18, Resolving TAS Cases; IRM 13.1.21, Closing TAS Cases; IRM 13.1.22, Manual Inventory Balancing Procedures; IRM 13.1.23, Taxpayer Representation; IRM 13.2, Systemic Advocacy; IRM 21.1, Accounts Management and Compliance Services Operations; and IRM 25.25.10, Frivolous Return Program.
TAS Intake Strategy
13.1.16.2 (08-01-2025) TAS Intake Strategy The primary mission of TAS's Intake Strategy is to assist taxpayers who cannot otherwise resolve their issues with the IRS. Under the TAS Intake Strategy, all TAS employees performing intake duties will conduct in-depth interviews with taxpayers to determine the correct disposition of their issue(s). The intake role is very important as it serves as the first contact for most taxpayers coming to TAS for assistance. During the Intake Process, TAS employees: Assist the taxpayer with self-help options; Take actions within their delegated authority to resolve the issue up front. See IRM 13.1.16.3, Intake Advocate (IA) Delegated Authority; Create cases; Conduct initial contact when speaking directly with the taxpayer or representative (see IRM 13.1.16.7, Initial Contact During the Intake); or Refer the taxpayer to the appropriate OD/Function for assistance. Many taxpayers experiencing or about to experience a hardship seek TAS assistance to obtain relief. During the initial communication (verbal or written), TAS must notify the taxpayer of TAS's independence within the IRS. See IRM 13.1.6, Casework Communications. TAS identifies criteria that qualify taxpayers for TAS assistance. TAS Case Criteria should not be viewed as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. TAS must expeditiously respond to taxpayers' inquiries by ensuring TAS cases are promptly assigned to a TAS employee for resolution. These inquiries require immediate input to Phoenix. Note: See IRM 13.1.16.8, Sources of TAS Cases and Initial Intake Actions, and IRM 13.1.16.12, Contacts that Meet Criteria but Could Be Resolved without TAS Assistance, for more information about handling inquiries from taxpayers.
Intake Advocate (IA) Delegated Authority
13.1.16.3 (08-01-2025) Intake Advocate (IA) Delegated Authority Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions, allows IAs to complete certain account actions to facilitate expeditious resolution of specific issues for TAS cases. IAs do not have the authority to take account actions for taxpayers that do not meet TAS case acceptance criteria. See IRM 1.2.2.13.2.1, Delegation Order TAS-13-2-1, Authority of Taxpayer Advocate Service Employees to Perform Certain Tax Administration Functions. All TAS employees need to remember the underlying principles regarding authorities delegated to TAS, see IRM 13.1.4.2.2, Delegated Authorities: The delegated authorities should not conflict with TAS's role as an advocate for the taxpayer; TAS's authorities should be routine and non-substantive; TAS's authorities should not create situations where TAS and the IRS are concurrently working the same case and disagree about the proper resolution of the case; and TAS has no authority to take an action or make a determination that the taxpayer may later appeal. The Intake Strategy expanded delegated authorities to all IAs throughout TAS, granting authority to resolve more types of taxpayer problems during initial contact or to resolve or suspend actions once TAS establishes a case and assigns it to a CA. IAs will take one of the following actions when working on account issues where they have the delegated authority to take the action for the taxpayer: Same Day Resolution Cases (Does Not Require Monitoring). IA conducts an in-depth interview, takes the action, creates the case in Phoenix 'Create a Case', and performs the Phoenix ACCP, see IRM 13.1.16.15.2.1, Abbreviated Case Closure Procedures (ACCP). Same Day Resolution with Monitoring Cases (Requires Monitoring). IA conducts an in-depth interview, takes the action, creates the case in Phoenix 'Create a Case', and transfers the case to the LIA, LCA, TAGM, LTA (or other designee based on office procedures) for monitoring and to perform full closing actions (as assigned by the manager). Standard Case (Assignment to CA Required). IA conducts an in-depth interview, takes appropriate case building action(s), creates the case in Phoenix 'Create a Case', and routes the case to the local office using the Phoenix 'Route Case' button or manually assigns the case per IRM 13.1.22, Manual Inventory Balancing, if applicable. Note: IAs are required to document all actions taken on a case and contacts with TAS employees concerning case related activities in the Phoenix Feed by creating a Post. All communications with taxpayers or representatives must be documented in the Phoenix Feed by creating a Log Communication. This includes incoming and outgoing taxpayer communication. Phoenix Topic Tags do not replace the requirement for a detailed Log Communication and/or Post explaining the tax issues in the case. Additionally, the use of emojis is prohibited . IAs will work Same Day Resolution Cases and Same Day Resolution with Monitoring Cases when the taxpayer's issue can be resolved under the authorities granted to IAs and the issue(s) is completely resolved. For Same Day Resolution Cases, IAs will work the cases through closure following ACCP. See IRM 13.1.16.15.2.1, Abbreviated Case Closure Procedures (ACCP). For Same Day Resolution with Monitoring Cases, IAs will forward cases for assignment to the LIA, LCA, CCI Manager, TAGM, LTA (or other designee based on office procedures for monitoring) which require monitoring and closing actions. The TAS employee assigned the case will complete the closing procedures described in IRM 13.1.21, Closing TAS Cases. Generally, IAs working the Central(ized) Intake Queue (CIQ) do not have direct contact with the taxpayer or representative, would not complete the initial contact (see IRM 13.1.16.7, Initial Contact During Intake), and cannot use ACCP. Instead, the case will be assigned to a CA to resolve. If, in the rare instance, an IA does have direct contact with a taxpayer or representative in the CIQ, then the IA can use their delegated authorities to assist the taxpayer, if appropriate. IAs are required to document taxpayer communications in a Phoenix Log Communication and case specifics, research, findings, actions, etc. in a Phoenix Post.
Communication Skills and Requirements
13.1.16.4 (08-01-2025) Communication Skills and Requirements The intake process is generally the first point of contact and may be the only interaction taxpayers will have with TAS. The way TAS employees communicate and interact during the intake process (i.e., phone, face-to-face, or correspondence) must create a positive first impression, which sets the tone for subsequent communications with the taxpayer or representative during case resolution. Taxpayers from various backgrounds may be encountering many different issues and may be frightened or confused and present themselves as uncooperative or angry as they attempt to resolve their IRS problems. TAS can alleviate their concerns and give them confidence that TAS will advocate on their behalf. For purposes of this section, "taxpayer" is defined as the taxpayer or representative. Note: Whereas you must exhibit patience with customers, you are not expected to be subjected to abusive language. If the customer is being abusive, explain that you are willing to help and request that the caller remain calm in order to resolve the issue. If the customer continues with the abusive language, explain that if the caller does not discontinue the abusive language, the call will be terminated. If the caller continues the abusive language, terminate the call and inform your manager. See IRM 21.3.8.5.1.1, Communication Skills. Greet the taxpayer in a professional and courteous manner. If necessary, adjust your choice of words to the taxpayer's level of understanding, and avoid technical jargon and acronyms. Actively listen to obtain a mutual understanding of the taxpayer's problem. Avoid interrupting, picking words apart, and prematurely forming a response. Instead, listen carefully to the entire message with empathy and compassion. Repeat the issue back to the taxpayer to verify you understand the problem. When communicating, orally or in writing, use language to convey a demeanor of customer service. What you say and how you say it makes taxpayers feel you value them, understand the issue, and want to help. You may not always be aware of the impact of what you say, especially when you are communicating on the phone and cannot see the taxpayer(s), but your communication skills send a powerful message and greatly impact the taxpayer's perspective of TAS. The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Section 3705(a), provides identification requirements for all employees working tax-related matters. See IRM 13.10.1.2.1, IRS Adoption of Taxpayer Bill of Rights and IRC 7803(a)(3) which lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights. Under these rights taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. During your initial phone conversation with the taxpayer, secure the taxpayer's phone number in the event the phone disconnects during your conversation. After creating a Phoenix case, confirm whether the taxpayer authorizes TAS to leave a voice mail. Record the facts in a Log Communication. Research the account to ensure you cover all open issues. During your initial phone conversation with the taxpayer, it may be necessary to place the taxpayer on hold to perform extended research. Always alert the taxpayer of the need to place them on hold and obtain their agreement. Explain why you are placing the taxpayer on hold and give an anticipated time frame for the hold. Return periodically (at a minimum every five (5) minutes) to reassure the taxpayer that the call is still connected, and you are still researching. Always thank the taxpayer for holding when you return to the call. Make every attempt to avoid keeping the taxpayer on hold for an extended period. Ask the taxpayer if they would rather receive a call back from you, once you have completed your research, to avoid a long hold time. If the taxpayer requests you to hold while they get information or for another reason, allow reasonable time. When appropriate, give the taxpayer the option of TAS calling back at a better time. Only place the taxpayer on hold to research information that is not readily available (e.g., IDRS, AMS). If it is necessary to place the taxpayer on hold on multiple occasions, apologize and provide an explanation for the additional research. Always thank the taxpayer for holding when you return to the call. If the taxpayer asks to speak with a supervisor, follow the procedures in IRM 13.1.16.9, Complaints and Allegations Concerning Employees. When tax practitioners call with more than one client issue to discuss, you may not be able to handle each one of the practitioner's cases in a single call. If call volumes are prohibitive, explain to the practitioner that you will work through one client issue per phone call and encourage them to visit https://www.taxpayeradvocate.irs.gov/contact-us/submit-a-request-for-assistance/ for other options to submit their additional requests for assistance. If the practitioner does not accept the practice of handling one client issue per phone call during busy times, offer to transfer the call to your manager. If you receive a threat via phone, avoid making confrontational statements to the caller and follow the guidance in IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners. If a caller threatens suicide, refer to IRM 13.1.10.4.1, What to Do When the Taxpayer Threatens Suicide. Before ending a call, verify the taxpayer's comprehension by asking if they understand all of the information discussed, what the next steps are, and when they can expect a next contact.
Disclosure
13.1.16.4.1 (08-01-2025) Disclosure IRC 6103(a) establishes the general rule that returns and return information are confidential and can only be disclosed to the extent the disclosure is specifically authorized in the Internal Revenue Code or other laws. It is the responsibility of all IRS employees to protect taxpayer confidentiality and to understand when access to or disclosure of taxpayer information is authorized by law. This includes the protection of information displayed on a computer screen. TAS employees should consider using the Authentication Tools available on the AMS and Integrated Automation Technology (IAT). After creating a Phoenix case, document taxpayer authentication by checking the "Disclosure Verified" box located within Log Communication. TAS employees who make an inadvertent disclosure of federal tax information to an unauthorized third party must notify their manager of the incident. See IRM 13.1.23.3(5), General Disclosure Rules.
Authorized Disclosures
13.1.16.4.1.1 (08-01-2025) Authorized Disclosures TAS is responsible for protecting tax returns and tax return information and Privacy Act records. See IRC 6103, which contains provisions for protecting and disclosing confidential returns or return information. The Privacy Act (5 USC 552a(c)) protects the confidentiality of records retrieved by an identifier for an individual. See IRM 11.3, Disclosure of Official Information, concerning disclosure situations. TAS employees are responsible for verifying that they are speaking with the correct taxpayer or representative. Follow the guidance in IRM 21.1.3.2.3, Required Taxpayer Authorization, IRM 21.1.3.2.4, Additional Taxpayer Authentication, and for information on Powers of Attorney (POAs) or representatives, see IRM 13.1.23.3, General Disclosure Rules, IRM 13.1.23.9, Direct Taxpayer Contact When Valid POA on File, and IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication. Note: Even if you are unable to authenticate the taxpayer because IDRS is unavailable, you can continue to work with the taxpayer or representative. You must authenticate the caller before providing or disclosing any account information to the caller; however, you do not have to complete authentication to take down a description of the problem and any other information the taxpayer (or representative) voluntarily chooses to provide. A description of the problem (even if unable to verify on IDRS) should be sufficient to establish a case if it meets criteria. Prior to providing authorized tax return information, ask for identifying information and conduct IDRS research to validate the responses (e.g., name and TIN). For a list of the research command codes, refer to IRM 21.1.3.2.3(12). Once disclosure is verified, document taxpayer or representative authentication in Phoenix by creating a Log Communication and checking the "Disclosure Verified" box. Note: If you are working with both taxpayers, create one Log Communication for the Primary taxpayer and check the 'Disclosure Verified' box, and in the Comments section notate the name of the Secondary Taxpayer for whom you are speaking and "DV" once disclosure has been verified. If more than one TAS employee contacts the same taxpayer or representative on the same case, the subsequent employee must also authenticate the taxpayer's or representative's identification before disclosing any information. Once disclosure is verified, document every taxpayer or representative authentication in Phoenix by creating a Log Communication and checking the "Disclosure Verified" box.
Disclosure of Collection Activities with Respect to Joint Returns
13.1.16.4.1.2 (10-04-2021) Disclosure of Collection Activities with Respect to Joint Returns The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights. IRC 6103(e)(8), Disclosure of collection activities with respect to joint return, balances two key taxpayer rights: The Right to be Informed - Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes. Note: This includes informing a divorced or separated spouse about IRS collection activities taken against the other spouse in connection with tax owed on a jointly filed return. The Right to Privacy - Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing. Note: The information available to the spouse under this provision is limited to protect the other spouse's privacy. See IRM 11.3.2.4.1.1, Disclosure of Collection Activities with Respect to Joint Returns, and IRM 5.1.22.4, Disclosure of Joint Returns - Divorced or Separated Spouses, when determining what information can be disclosed to the other spouse. Examples of common disclosure request situations appear in IRM 5.1.22.4.1(8), IRC 6103(e)(7) Disclosure Procedures, IRM 5.19.5.4.13(6), ACS and Disclosure, and IRM 5.1.22.4.1.1, Prohibited 6103(e)(8) Disclosures. Contact the Disclosure Help Desk if you need assistance when questions arise concerning the disclosure of divorced or separated spouses' joint returns. Contact information for the Disclosure Help Desk can be located by clicking on the Disclosure link in the Research Tools section on IRS Source.
Taxpayers Contacting TAS and the Phoenix Log Communication
13.1.16.5 (08-01-2025) Taxpayers Contacting TAS and the Phoenix Log Communication TAS employees contacted by a taxpayer or representative via phone, fax, walk-in, email, cases on AMS, or correspondence where Phoenix has an open or closed case must create a Log Communication. When receiving paper correspondence or a paper Form 911, also upload the document(s) to the open case under Files. See IRM 13.1.11.2.1.4, Phoenix Files. For possible reopens, also see IRM 13.1.16.11.1, Closed Case and Reopen Procedures. TAS employees contacted by a taxpayer or representative via phone, mail, fax, walk-in, email, or cases on AMS, where Phoenix does not have an open or closed case, create a Phoenix case, Log Communication and upload any documents received to the case under Files. TAS employees will not create a Log Communication for: Cases received in the Phoenix queue inventory that are only being reviewed for office distribution. Support staff functioning as a conduit between the mailroom, IAs and CAs (opening and date stamping mail and giving the mail to the IA or CA). All TAS employees, including but not limited to LTAs, TAGMs, Secretaries, CAs, IAs, etc., must create a Log Communication within two (2) workdays of when the taxpayer and/or representative contact is received. Note: Document the actual date of the contact in the Log Communication Contact Date field. For voicemail messages received, create one Log Communication for the voicemail message and the reply to the caller, as applicable. If an individual leaves multiple voicemail messages for the same TAS employee during a single day, the TAS employee must create a minimum of one Log Communication to capture all messages left on that day. When an employee has entered a completed Log Communication and the taxpayer calls back or leaves a message at a later date or time, the employee must create a new Log Communication. Once created and saved, a Log Communication should not be altered or deleted. The Feed allows for comments to be added to a Log Communication, when necessary. For documenting taxpayer authentication see IRM 13.1.16.4.1 (3), Disclosure.
Date Assistance Request Received by TAS (DART)
13.1.16.6 (08-01-2025) Date Assistance Request Received by TAS (DART) The Date Assistance Request Received by TAS (DART) is the date TAS received the taxpayer's inquiry, even if TAS doesn't immediately act on the inquiry to create a case in Phoenix. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such. TAS employees will not change the DART to a date other than the date TAS received the inquiry even though there may be a delay in loading the case to Phoenix. It is critical that TAS know the date the case was received into TAS, and employees cannot change this date no matter the circumstances. Example: A taxpayer faxes a Form 911 to TAS on April 1, but a TAS employee does not create a case in Phoenix until April 3. The DART is April 1, as this is the day the inquiry was received by TAS. Example: An IRS function submits an e-911 referral to TAS via AMS on April 1, but a TAS employee does not pull the referral into Phoenix and create a case until April 3. The DART is April 1, as this is the day the inquiry was received by TAS. Example: An IRS function receives correspondence from a taxpayer on June 1. The IRS sends a TAS referral on June 15 and TAS loads the case into Phoenix on June 16. The IRS Received Date is June 1, the DART is June 15, and the Phoenix Date/Time Opened field is June 16. Note: Phoenix will pre-populate the DART using the date the IRS employee created the e-911 in AMS. It is acceptable for the DART to be different from the IRS Received Date and the Phoenix Received Date. IRM 3.12.279.17.8(1), Determining the IRS Received Date, explains that the IRS Received date is the date a document is actually received in a Campus or IRS office authorized to accept tax returns. The document(s) may be received 24 hours a day, seven days a week, including weekends and holidays and will be date stamped as such. Caution: The DART does not mean a return has been filed with the IRS. See IRM 13.1.18.8.3, Taxpayers Delivering Returns to TAS and TAS Date Stamp. The Phoenix Received Date is the date systemically populated when a case is loaded to Phoenix and cannot be edited. TAS always computes initial contact dates from the DART, because it aligns with the expectations given to the taxpayer. Inaccurate DARTs lead to taxpayer dissatisfaction and resentment. In addition, inaccurate DARTs lead to taxpayer calls to the NTA Toll Free line, general TAS office number, or the manager because the taxpayer did not receive an initial contact within the timeframe promised by the referring employee.
Initial Contact During Intake
13.1.16.7 (08-01-2025) Initial Contact During Intake The initial contact affords TAS the opportunity to clarify the taxpayer's problem and discuss the taxpayer's specific circumstances relative to the problem. It allows TAS the opportunity to explain how TAS works and set reasonable customer expectations. The information obtained and documented in Phoenix allows CAs to quickly determine the best course of action to provide relief to the taxpayer; and when the taxpayer needs to provide additional information, TAS lets the taxpayer know up front so that they can provide TAS with this information as quickly as possible. The initial contact is key to resolving the taxpayer's problem. When the initial contact is conducted during the intake process, employees will authenticate the taxpayer or representative per IRM 13.1.16.4.1, Disclosure, and create a Log Communication. The Log Communication must include the required fields and set the Next Contact Date (NCD) for three workdays following the DART for criteria 1 through 4 cases. For criteria 5 through 9 cases, employees will set the NCD for ten (10) workdays following the DART. For all cases employees will set an Estimated Completion Date (ECD), see IRM 13.1.16.7(16) for additional guidance regarding the ECD. Note: For those cases where the taxpayer's issue can be resolved within 24 hours and subsequent contact with the taxpayer is unnecessary, an NCD and ECD are not required and the Log Communication Type of Contact field should reflect "Initial and Closing". See IRM 13.1.16.15.2.1. When the employee identifies time-sensitive issue(s) where the taxpayer could be adversely impacted if TAS does not take actions to immediately address or resolve the issue(s), they will update the Case Priority field to 'Urgent' and include a brief description in a Post to alert the manager working the office queue to determine whether the case requires immediate assignment. See IRM 13.1.16.8.1, Immediate Elevation of Emergency Cases. Example: When a taxpayer contacts TAS because they need a refund to help with an economic hardship and TAS identified an offset bypass refund is necessary, permissible, and the offset is imminent the employee will select Urgent in the Priority field during Create a Case and add a brief description in a Post. Notify the taxpayer of TAS's involvement and independence from the IRS and document the discussion in the Log Communication. See IRM 13.1.6.2, Oral Communication, and IRM 13.1.6.4.1, TAS Letter Requirements and Pattern Letters. Explain the confidentiality rule of IRC 7803(c)(4)(A)(iv). TAS personnel should also tell taxpayers that they will generally need to provide information to IRS personnel to resolve the taxpayer's problem. See IRM 13.1.5.6, Communicating Confidentiality Rules to Taxpayers and Taxpayers' Representatives. Document this explanation in the Log Communication.The following is an example of what TAS employees could tell a taxpayer or taxpayer's representative when they contact TAS: "The Internal Revenue Code gives the Taxpayer Advocate Service the discretion not to disclose certain information to the IRS. However, the Taxpayer Advocate Service will likely have to disclose to the IRS at least some of the information to obtain the assistance or relief you are requesting. If you ask me not to disclose to the IRS what you tell me, the Taxpayer Advocate Service will generally honor your request." Verify the taxpayer is aware of and understands TBOR. See IRM 13.10.1.2.1, IRS Adoption of Taxpayer Bill of Rights and IRC 7803(a)(3). Document this discussion of TBOR in the Log Communication. It is important to secure all documentation needed to support case resolution. This documentation may be required by the OD/Functional Unit or may be required by TAS to take an action, (e.g., issuing a manual refund) per the IRM or other procedural guidance. TAS will generally only request from the taxpayer the information required by the Code, regulations, IRM, or other procedural guidance. Do not request documents from the taxpayer that are already present on IRS systems (e.g., Correspondence Imaging Inventory (CII), AMS, RGS/CEAS, ALS, Phoenix). Information requested from the taxpayer should pertain directly to the taxpayer's issue and the relief or assistance needed. Agree on a due date to provide the information. Document in Log Communication the discussions with the taxpayer concerning the specific documents required for resolution and the information requested from the taxpayer, how and when the taxpayer has agreed to provide the documentation (when applicable), and other information discussed relevant to the case. Create a Case Action for an Additional Information Request for Taxpayer/Taxpayer Representative and complete the Due Date for the Documents field. Phoenix will systemically generate a Follow-up Task. Note: Upload documents received from the taxpayer to Files, when applicable. See IRM 13.1.11.2.1.4, Phoenix Files. Advise the taxpayer or representative of your name, job title, address, phone number, office hours, and ten-digit SmartID badge number. Explain to the taxpayer or representative that TAS has offices in all 50 states, the District of Columbia (D.C.), and Puerto Rico. If the case will be transferred, provide the receiving office's address, fax number, and main phone number. Document the discussion in the Log Communication. See IRM 13.1.6.2, Oral Communication, IRM 21.1.1.4, Communication Skills, IRM 10.2.5.6.1, Photo ID Cards, and the TAS Directory to find the receiving office's contact information. See Note below for which phone number and office information to provide. Note: IAs will provide their personal desk phone number when working a quick closure case. See IRM 13.1.16.15.2, Abbreviated Case Closure Procedures (ACCP). IAs will provide the published TAS office number on cases assigned to a CA. Provide a meaningful apology specific to the taxpayer's issue, if appropriate. See IRM 13.1.6.5, Apology. Document the apology provided in the Log Communication. Verify how the taxpayer's inquiry came into TAS. In Create a Case, select the correct option in the Case Origin field, see Phoenix User Guide for additional information. Confirm with the taxpayer whether TAS is authorized to leave a voice message in the event the taxpayer is not available. In Create a Case, complete the Permission to Leave a Voicemail field. See IRM 13.1.6.4 , IRM 13.1.6.7 and IRM 10.5.1.6.7.2. Clarify the taxpayer's issue and the relief or assistance requested. If, after the initial contact with the taxpayer, the TAS employee determines the original statement was unclear or incorrect, make the correction and document in the Description of Issue field and Requested Assistance field. Upon clarification of the taxpayer's issue and the relief/assistance requested, update the Primary or Secondary Issue Codes (PIC and SIC). Use the Log Communication to document any additional initial contact actions or discussions pertinent to the case. Provide the taxpayer or representative with an Estimated Completion Date (ECD) (be sure to explain to the taxpayer that this may change once the assigned CA does a thorough review of the case). Use the Estimated Completion Date (ECD) Tool to determine the estimated completion date. Remind the taxpayer that the ECD could change once the CA has an opportunity to thoroughly review the case. Document the ECD given in the Log Communication. Provide the Phoenix case number to the taxpayer. Inform taxpayers what TAS will do to resolve their issue(s), based on what you know from initial research and discussion with the taxpayer. Remind the taxpayer or representative that resolution can change as the assigned CA does a thorough review of the case. Document this information in the Log Communication. If a taxpayer or representative has a complaint about an employee, see IRM 13.1.16.9, Complaints and Allegations Concerning Employees. If a taxpayer has a complaint about a representative, see IRM 13.1.23.5, Taxpayer Complaints About Representatives.
Sources of TAS Cases and Initial Intake Actions
13.1.16.8 (08-19-2025) Sources of TAS Cases and Initial Intake Actions TAS receives taxpayer inquiries from a variety of sources. No matter how a case is received, TAS employees will gather all available information from the taxpayer and IRS sources to develop a case, and all inquiries meeting TAS case acceptance criteria will be assigned to a CA. These inquiries may originate from the following: Taxpayer contacts TAS directly (telephone contacts to a TAS office, or walk-ins to a TAS office, and calls transferred by NTA Toll-Free Assistors to Centralized Case Intake (CCI)); Taxpayer contacts TAS through correspondence (mail, fax, email, or the Document Upload Tool (DUT)); IRS Operating Divisions/Functions referrals via e-Trak, AMS, or Form 911; Note: When TAS has an existing/open case prior to receiving an e-Trak referral, update the existing case in Phoenix with the e-Trak number. Congressional office contacts (telephone, mail, fax, email, or the DUT); and Other inquiries as applicable. Research to determine if the inquiry meets TAS criteria. TAS will not ask taxpayers to validate hardship as a prerequisite to accepting a case. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, IRM 13.1.18.2, Principles of Resolving TAS Cases Using Common Sense and Good Judgement, IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake, and the TAS Criteria Determinator. If the taxpayer already has an existing case in Phoenix for the same MFT(s), tax period(s) and issue(s) it is considered a duplicate request. Do not create a new case on Phoenix. Instead, take the following actions: Create a Log Communication in the original existing Phoenix case; Upload all taxpayer documentation, including any paper Form 911, to the Phoenix Files of the original Phoenix case; and Add the Topic Tag "Duplicate" to the original open Phoenix case. Note: If the original case is closed, see IRM 13.1.16.11.1, Closed Cases and Reopen Procedures, to determine if initiating a Reopen Request in Phoenix is appropriate. If the taxpayer's situation meets TAS case acceptance criteria per IRM 13.1.7, create a Phoenix case and see IRM 13.1.22.6, Case Eligibility, and IRM 13.1.22.8, Special Instructions for Spanish Cases, for routing. If the taxpayer's situation does not meet (a) or (b) above, create a Phoenix case and perform ACCP. See IRM 13.1.16.15.2.1. If the inquiry meets TAS criteria, but there is no time at the end of the day to create a case, the case will be created the next business day. Use the date the taxpayer contacted TAS as the DART. The DART will be noted in Phoenix. When an e-911 is created from AMS, the entity information from IDRS is automatically populated in the e-911 and Phoenix case; however, these fields should be edited to reflect the taxpayer's current address and correct contact information. It is particularly important in identity theft cases to manually input the correct address and contact information in Phoenix since IDRS will often reflect incorrect entity information from an unauthorized return filed by an individual using the Social Security Number (SSN) of the TAS taxpayer. This is also important when handling accounts of divorced or separated taxpayers with joint liabilities, and cases where an individual reveals that they are a victim of domestic violence. Note: When present on IDRS, Phoenix will display a Victim of Domestic Violence (VODV) checkbox. If the taxpayer has been identified as a Victim of Domestic Violence, IDRS will reflect VODV. Phoenix will also display a checked box for VODV. See IRM 25.15.18.9.2.6, Victim of Domestic Violence (VODV). Take steps to suspend all relevant balance due modules and add the collection hold information to Collection Holds in Phoenix. Phoenix will generate a new Task to identify that action on the collection hold is necessary. See IRM 13.1.16.10.2, Suspending Collection Actions, and IRM 13.1.10.11, Suspending Collection Action, for additional information. Complete the initial actions as required by IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake and IRM 13.1.18.5, Initial Actions. Create a Post to document all actions taken. If the inquiry does not meet TAS criteria, contact the taxpayer to explain why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries). Create a Post summarizing the IRS systems researched and the results. Include any information that will be useful to resolving the tax issue. Information should include, but is not limited to: Entity or address discrepancies; Other tax periods with issues (balance due, unfiled return) not related to the taxpayer's inquiry; Presence of valid Power of Attorney, Taxpayer Information Authorization, or Fiduciary on file for any tax period; and Other IDRS information that identifies any account-related issue for the taxpayer (e.g., AUR notice, freeze codes, pending adjustments, refund holds, identity theft indicator, statute issues). See IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake.
Immediate Elevation of Emergency Cases
13.1.16.8.1 (08-01-2025) Immediate Elevation of Emergency Cases TAS employees must identify time-sensitive issues that could adversely impact the taxpayer if actions are not taken immediately, i.e., Offset Bypass Refund, imminent collection action (Levy/Lien), imminent statute, or other unique situations as determined by management. When the TAS employee identifies one or more of these time-sensitive issues, the TAS employee will update the Case Priority field to 'Urgent' and include a brief description in a Phoenix Post. Once the case is routed, managers working the queue can identify 'Urgent' cases in the Priority column to determine if the case requires immediate assignment. If immediate assignment of the case is necessary, the manager will assign the case, or if transferred, will alert the manager of the receiving office, within one (1) workday and document in a Phoenix Post. If the manager determines it is not a time-sensitive issue, the manager will update the Priority field in Phoenix back to 'Standard' within (1) one workday.
Taxpayer Contacts TAS Directly (Phone Contacts to a TAS Office, or Walk-in to a TAS Office)
13.1.16.8.2 (08-01-2025) Taxpayer Contacts TAS Directly (Phone Contacts to a TAS Office, or Walk-in to a TAS Office) Taxpayers or their representatives contact TAS directly through a TAS office. When directly contacted by a taxpayer or taxpayer's representative, greet the individual and authenticate identity per IRM 13.1.16.4.1.1, Authorized Disclosures, IRM 13.1.23.3, General Disclosure Rules, IRM 13.1.23.9, Direct Taxpayer Contact When Valid POA on File, and IRM 21.1.3.3, Third Party (POA/TIA/F56/F706) Authentication. Verify the individual's identification before discussing tax information protected by IRC 6103 and refer to IRM 13.1.16.4, Communication Skills and Requirements. Confirm the individual is seeking help on a federal tax matter. If the issue is regarding a non-federal tax account matter, make every effort to refer the individual to the appropriate agency. See Telephone Numbers (The Source). TAS employees will Create a Case in Phoenix for all contacts, as appropriate. See IRM 13.1.16.11, Inquiries on Open and Closed Cases. If the inquiry does not meet TAS criteria, see IRM 13.3.1, NTA Toll-free Procedures, IRM 13.1.16.7(8), Initial Contact During Intake, IRM 13.1.16.15.2.1, Abbreviated Case Closure Criteria (ACCC), and IRM 13.1.16.15.2.1 Abbreviated Closure Cases Procedures (ACCP), IRM 13.1.16.13, Contacts Not Meeting TAS Criteria (Frivolous Arguments), IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries). Conduct an in-depth interview and initial contact with the taxpayer and complete the Create a Case flow. See IRM 13.1.16.7, Initial Contact During Intake. Create a Log Communication in Phoenix with all initial contact information provided to the taxpayer and actions taken as required in IRM 13.1.16.7, Initial Contact During Intake.
Taxpayer Contacts TAS through Correspondence (Mail, Email, or Fax)
13.1.16.8.3 (08-01-2025) Taxpayer Contacts TAS through Correspondence (Mail, Email, or Fax) TAS may receive correspondence or a Form 911, directly from the taxpayer, taxpayer's representative, or other IRS employees. See IRM 13.1.16.8.6, Congressional Office Contacts, for inquiries involving congressional correspondence and IRM 3.13.2.10.25, Correspondence from Incarcerated Taxpayers, and IRM 13.1.11.2.1.4, Phoenix Files, for more information. Date stamp the correspondence or Form 911 with the actual date the correspondence was received in TAS, regardless of the time of day it was received. This is the DART. Ensure the TAS date stamp does not conceal information provided on the Form 911 or correspondence. Form 911 or correspondence may also be received via fax, email, or the DUT. For these requests, there is no need to date stamp the Form 911 or correspondence. The DART is the date the fax or email was submitted to TAS, or the date the taxpayer, representative, or congressional staffer uploaded the file to the DUT. Upload documents, including the Form 911, received from the taxpayer to Files. See IRM 13.1.11.2.1.4, Phoenix Files for requests received by email and IRM 13.1.11.2.1.2.1, Using the Document Upload Tool, for correspondence received via the DUT. When it is necessary to call the taxpayer to make a case acceptance determination, TAS employees will authenticate the taxpayer's identity per IRM 13.1.16.4.1.1, Authorized Disclosures. They will also conduct an in-depth interview and discuss with the taxpayer appropriate information as required by IRM 13.1.18.6 and IRM 13.1.16.6, Date Assistance Request Received by TAS, and document the discussion in Log Communication. If the Form 911 is incomplete, TAS will accept the inquiry and complete the required fields on Phoenix to establish the case per IRM 13.1.18.6, as appropriate. See IRM 13.1.16.11, Inquiries on Open and Closed Cases. If TAS receives a Form 911 with a time-sensitive issue (e.g., Offset Bypass Refund, imminent collection action (Levy/Lien), imminent statute, or other unique situations as determined by management) see IRM 13.1.16.8.1, Immediate Elevation of Emergency Cases and IRM 13.1.18.8.3, Taxpayers Delivering Returns to TAS and TAS Date Stamp, for procedures to follow upon receipt of a return or claim.
Referrals from IRS Operating Divisions/Functions
13.1.16.8.4 (12-18-2025) Referrals from IRS Operating Divisions/Functions Beginning on January 5, 2026, and continuing through May 31, 2026, the Create New button to initiate an AMS e-911 request for Taxpayer Advocate Service (TAS) assistance will be deactivated. TAS will not accept case referrals through the AMS e-911 process. Taxpayers may still request TAS assistance through the TAS Form 911. The taxpayer can download the form digitally from the TAS website, www.taxpayeradvocate.irs.gov, and send it to TAS per the instructions on the form via email, fax, or mail. This is the fastest way to request assistance because it ensures TAS has all the information needed to assess and open a case. If an OD/Function receives a taxpayer contact that meets TAS criteria, and the employee cannot resolve the taxpayer's inquiry or provide the relief requested by the taxpayer within the guidelines listed in IRM 13.1.7.5, Same Day Resolution by Operations, the employee must refer the inquiry to TAS. In this IRM, "OD/Functions" are defined as the divisions of the IRS that do not include TAS. OD/Functions do not have to submit a Form 911 for every contact that meets TAS criteria. Using the guidelines listed in IRM 13.1.7.5, the OD/Function employees must first determine whether they can properly resolve the inquiry or take steps towards resolving or provide the relief requested within 24 hours. If so, the OD/Function employees must take the necessary action and a referral to a TAS office is not necessary, unless the taxpayer makes a specific request for TAS assistance, and it meets TAS case criteria. When making a referral to TAS, the OD/Function employee must prepare and submit Form 911 to TAS or systemically route inquiries through AMS using Form e-911. The OD/Function employee will forward Form 911/e-911 to TAS within one workday of identifying a contact that potentially meets TAS criteria if contact cannot be resolved within the guidelines listed in IRM 13.1.7.6, Taxpayer Advocate Service (TAS). Upon receipt of a Form 911, review it for completeness, stamp it with the DART and research AMS to see if there is any other information available to assist with the case acceptance determination. If the Form 911 is received via fax or email; the DART is the date the fax or email was submitted to TAS, there is no need to date stamp the Form 911. For more information concerning the DART, see IRM 13.1.16.6, Date Assistance Request Received by TAS. Create a Case in Phoenix, as appropriate. See IRM 13.1.16.11, Inquiries on Open and Closed Cases. Note: Employees reviewing the AMS queue should review/load cases following first in first out order, unless a priority exception applies. The initial stated reason for referring the inquiry to TAS may not be the underlying reason of the taxpayer's issue and may require a contact with the taxpayer to obtain additional facts. When it is necessary to call the taxpayer to make a case acceptance determination, authenticate the taxpayer's identity per IRM 13.1.16.4.1.1. Conduct an in-depth interview, discuss with the taxpayer the appropriate information as required by IRM 13.1.18.6 and IRM 13.1.16.6, and document in a Phoenix Log Communication. Verify the taxpayer's identity before discussing tax information protected by IRC 6103 and refer to IRM 13.1.16.4. Note: Generally, TAS employees working the CIQ do not have direct contact with the taxpayer or representative, will only complete the initial contact (see IRM 13.1.16.7 , Initial Contact During Intake), and use ACCP (see IRM 13.1.16.15.2, Abbreviated Case Closure Procedures (ACCP), on these cases when they have direct contact with the taxpayer or representative. If not, the case will be assigned to a CA to complete the initial contact.
Calls from the NTA Toll-Free Assistors Transferred to TAS (via Centralized Case Intake (CCI))
13.1.16.8.5 (12-18-2025) Calls from the NTA Toll-Free Assistors Transferred to TAS (via Centralized Case Intake (CCI)) Beginning on January 5, 2026, and continuing through May 31, 2026, the Create New button to initiate an AMS e-911 request for Taxpayer Advocate Service (TAS) assistance will be deactivated. TAS will not accept case referrals through the AMS e-911 process. Taxpayers may still request TAS assistance through the TAS Form 911. The taxpayer can download the form digitally from the TAS website, www.taxpayeradvocate.irs.gov, and send it to TAS per the instructions on the form via email, fax, or mail. This is the fastest way to request assistance because it ensures TAS has all the information needed to assess and open a case. Taxpayers may call the TAS NTA Toll-free Line (1-877-777-4778), staffed by Taxpayer Services (TS) employees, when they believe their inquiry meets TAS criteria. If the NTA toll-free assistor believes the inquiry meets TAS criteria, the assistor will transfer the caller to CCI during normal business hours. The NTA toll-free assistor will add an AMS history prior to transferring the taxpayer, so the TAS employee answering the call will have a general idea about the nature of the call. See IRM 13.3.1.4, New TAS Cases. If the TAS NTA toll-free assistor identifies an inquiry meeting TAS criteria after 7PM CST, the assistor will generate an e-911 on AMS, regardless of the time zone of the caller. See IRM 13.1.16.8.4, Referrals from IRS Operating Divisions/Functions. TAS employees using the Finesse Soft Telephone System will use the appropriate status and idle codes found in IRM 13.1.16.8.5.1, Finesse Soft Telephone System. Taxpayers who come to TAS via the TAS NTA toll-free line may have an expectation that TAS already has information about their case or situation. It is important to take the time to explain the process they have just experienced and inform them about the TAS NTA toll-free line and the purpose of that line. When directly contacted by a taxpayer or taxpayer's representative, greet the individual and authenticate identity per IRM 13.1.16.4.1.1, Authorized Disclosures, IRM 13.1.23.3, General Disclosure Rules, IRM 13.1.23.8, Direct Taxpayer Contact When Valid POA on File, and IRM 21.1.3.3, Third Party (POA/TIA/F56/F706) Authentication. Verify the individual's identity before discussing tax information protected by IRC 6103 and refer to IRM 13.1.16.4, Communication Skills and Requirements. Note: Per IRM 21.1.3.2.5(1), Initial Authentication Transfer Procedures/Transfer PIN, Accounts Management employees who use the IAT Disclosure tool to cover full disclosure per IRM 21.1.3.2.3, Required Taxpayer Authentication, can provide the taxpayer with a four digit transfer personal identification number (PIN) generated by the IAT tool if the call must be transferred within Accounts Management, TAS, or to ACS for further action. TAS employees may use the transfer PIN to authenticate the taxpayer to avoid repeating the full disclosure process. Use the AMS information to validate the issue and give the taxpayers a sense of confidence that the information they already provided is valuable and will help TAS try to resolve the issue. Explain that they are speaking with a TAS employee who will ask questions to identify all the issues and may request information that is needed to advocate. Explain that you will either accept their case in TAS or direct them to the appropriate area for assistance. If the taxpayer has an open or closed TAS case, see IRM 13.1.16.11, Inquiries on Open and Closed Cases. Conduct an in-depth interview and initial contact with the taxpayer. Create a case in Phoenix, if appropriate, and create a Log Communication to document the discussion. See IRM 13.1.16.7, Initial Contact During Intake. During communications with taxpayers, TAS employees will verify the taxpayer is aware of and understands TBOR and will also discuss any applicable rights (unique to the taxpayer's case) based upon information available at the time. See Taxpayer Bill of Rights. Document Phoenix with all information provided to the taxpayer and actions taken as required in IRM 13.1.16.7, Initial Contact During Intake.
Finesse Soft Telephone System
13.1.16.8.5.1 (12-22-2023) Finesse Soft Telephone System The routing of calls to CCI is managed using the UCCE soft telephone system via the Intelligent Contact Management (ICM). This system provides for call routing capabilities, queuing, reporting, and toll-free service. The following table provides the status associated with the soft telephone: Status Definition Ready Indicates the employee is ready to receive a call Wrap-Up Used by employees when extra time is needed at the end of a call to finish work before taking another call Hold Used by employees when placing the taxpayer on hold. See IRM 13.1.16.4, Communication Skills and Requirements, for information on placing callers on hold. Idle Captures time when the employee is not in "Ready", "Hold", or "Wrap-up" status. This status is used in conjunction with a Reason Code to record times for meetings, breaks, research, lunch, and training. The following table provides Reason Codes used in conjunction with the Idle Status: Reason Code Status Explanation 1 Temporarily Off the Phone Use this code when you will be unavailable for phone work for a period of time not specified by other reason codes. For example, time spent inputting SETR, individual meetings with your manager, restroom breaks. IAs should use this code when first signing on Finesse while waiting for all applications to become available prior to receiving the first call. 2 Inventory, First Available Use this code when you are available for phone work, if necessary, but your work assignment is local inventory, including related outgoing local line phone calls. 3 Inventory, Second Available Use this code when you will be available for phone work only when employees in the Inventory, First Available category, have been used for phone work and the call demand remains high. 4 Training, Partly Available Use this code when you will be unavailable for phone work because of training-related activities for a portion of the day. Examples include: Partial day off-site training, on-the-job training (OJT), or instructor preparation. Do not sign on to the phone if you will be in training for your entire TOD. 5 Read Time Use this code when you will not be available for phone work during a specified portion of the TOD because of read time. 6 Meeting Time Use this code when you will not be available for phone work during a specified portion of the TOD because of team meeting time. 7 Break Time Use this code when you will be unavailable for phone work during a specified portion of the TOD because of a rest break (other than lunch). 8 Lunch Time Use this code when you will be unavailable for phone work during a specified portion of the TOD because of a lunch break. 9 Stress Break Use this code when you will be unavailable because of a stressful situation. Use of this code does not require pre-approval.
Congressional Office Contacts
13.1.16.8.6 (08-19-2025) Congressional Office Contacts Congressional offices may contact TAS via phone, fax, mail, email, the DUT, or the IRS Congressional Portal for help resolving a constituent's tax problem. Note: This guidance only applies to requests for assistance received from members of the United States Senate or House of Representatives and does not apply to requests from state or local government officials. TAS may receive information from a congressional office, but it cannot disclose taxpayer information without a Privacy Release Form (PRF) signed by the taxpayer. See IRM 11.3.4.2, Disclosure to Members of Congress. Upload documents received from the congressional office to Files, when applicable. See IRM 13.1.11.2.1.4, Phoenix Files. Create a new case in Phoenix, as appropriate. See IRM 13.1.16.11, Inquiries on Open and Closed Cases, and IRM 13.1.8.4.1, Handling Congressional Referrals. When a congressional federal tax account related inquiry is received and there is an open TAS case on Phoenix that involves the same taxpayer issue, add a Congressional Contact to the existing case. For situations where the original case was initiated by the taxpayer or representative, when adding the new Congressional Contact to the existing case the Phoenix Case Origin must also be updated to the appropriate 'Congressional referral' Case Origin. By selecting the appropriate Phoenix Case Origin, Phoenix will add the 'CONGRESSIONAL' indicator to the upper right corner of the Phoenix Home Screen for the case. Multiple Congressional Contacts can be added to a case, this includes Congressional Contacts from within the same congressional office and/or Congressional Contacts from two or more different congressional offices. For cases where the new inquiry involves the same taxpayer issue, tax period, MFT, etc. and the same Congressional Contact, see IRM 13.1.16.8(2)(a), Sources of TAS Cases and Initial Intake Actions, for next actions. For initial contacts on congressional cases using email, see IRM 13.1.8.4.2, Communicating with the Congressional Office. If the contact is by phone, discuss the appropriate information as required by IRM 13.1.16.7, with the congressional office or taxpayer and complete a Log Communication. Employees will provide the published TAS office number for cases that will be assigned to a CA. See IRM 11.3.4.2.3, Telephone Inquiries. If the contact is by phone, and TAS has received a Privacy Release Form (PRF), or the congressional office can provide a PRF while on the phone, provide the congressional office(s) or taxpayer with an expected Initial Contact Date based upon the case acceptance criteria. See IRM 13.1.16.7(2), Initial Contact During Intake for timeframes. Advise the congressional office(s) or taxpayer of any additional documents required for resolution and discuss a timeframe for them to send the information to TAS. Document Phoenix with all information provided to and received from the congressional office(s) or taxpayer. Documentation includes, but is not limited to the following: Create a Phoenix Case Action for an Additional Information Request for Taxpayer/Taxpayer Representative and complete the Due Date for the Documents field. Phoenix will systemically generate a Follow-up Task. Create a Log Communication and notate the discussions with the congressional office(s)/taxpayer concerning the specific documents required for resolution, the information requested from the congressional office(s)/taxpayer, the date the congressional office(s)/taxpayer will send them, the mode of transmission, Estimated Completion Date (ECD) (be sure to explain to the congressional office(s)/taxpayer that this may change once the CA thoroughly reviews the taxpayer's case). Use the Estimated Completion Date (ECD) Tool, and all other information discussed relevant to the case. Upload documents received from the congressional office(s)/taxpayer into Files, when applicable, and update the Case Actions Additional Information Request with a Summary of Documents Received, Acknowledged and Closed result fields. Update any open related Tasks. Specify the documents required for resolution and notate which documents the congressional office(s) or taxpayer have already provided or will provide. Documentation should include how and when the congressional office(s) or taxpayer will send the information to TAS (when applicable). A date to call back TAS if the congressional office(s) or taxpayer is not contacted by the date promised. Record this date in the Log Communication. Notification of TAS's involvement and independence from the IRS. For more information see IRM 13.1.6.2, Oral Communication, and IRM 13.1.6.4.1, TAS Letter Requirements and Pattern Letters. Explanation of the confidentiality rule of IRC 7803(c)(4)(A)(iv). TAS personnel should also tell the congressional office(s) or taxpayer that they will generally need to provide information to IRS personnel to resolve the taxpayer's problem. See IRM 13.1.5.6, Communicating Confidentiality Rules to Taxpayers and Taxpayers' Representatives. When appropriate, documentation of the apology given to the taxpayer. Suspension of collection activity and the date input on the Collection Hold field. This list is not all-inclusive and will vary depending on the issues involved in each case. It is important to provide the CA with as much information as possible to effectively advocate for the taxpayer. See IRM 13.1.16.7, Initial Contact During Intake. Forward general tax law questions (non-account related) to the IRS District Liaison, who is responsible for congressional inquiries on IRS policies and procedures. The District Liaisons are part of the Legislative Affairs, District Congressional Liaison branch. Advise the congressional office that the contact does not meet TAS criteria, and the inquiry is being referred to the District Liaison office for resolution. See the IRS District Liaison Map, for a list of the current District Liaison assignments. See IRM 13.1.8.4.1(3), Handling Congressional Referrals.
Complaints and Allegations Concerning Employees
13.1.16.9 (08-01-2025) Complaints and Allegations Concerning Employees On occasion, you will receive a complaint about an existing open or closed TAS case. The taxpayer or representative may indicate they have not heard from their assigned TAS employee on a new case, have not received a return call on an ongoing case, or are dissatisfied with the manner the TAS employee handled the case. It is very important not to dismiss these complaints. Apologize to the taxpayer or representative and explain you will get them to the right person who can address the concern. First, however, you should look up their case on Phoenix (and after authenticating the taxpayer or representative per IRM 13.1.16.4.1.1, Authorized Disclosures) and provide them with any current update to the case. Create a Log Communication to document the discussion. If the TAS employee has attempted to contact the taxpayer or representative or has sent correspondence, you can relay this information to the taxpayer or representative. If that does not satisfy the situation, offer to transfer the taxpayer or representative to the TAS employee and provide the direct number for dialing (both local and toll free). Note: TAS employees who cannot transfer calls, will provide the TAS employee's direct number. If the taxpayer's or representative's complaint has risen to the level of a manager callback, then provide the taxpayer or representative with the TAS employee's manager's name and phone number and offer to transfer the call to the manager. Create a Log Communication to document the discussion. Whenever transferring a call, particularly one involving a complaint, if possible, remain on the line to introduce the caller and explain the nature of the call. If the manager is unavailable, take the actions noted above and advise the taxpayer or representative the manager will call them back within one (1) business day. Document the communication by creating a Log Communication and complete the applicable fields. To protect the privacy and sensitivity of the complaint or allegation, do not include details of the complaint or allegation in the Log Communication, only include a brief statement that a complaint or allegation was made and elevated to the manager. Send an encrypted email to the manager providing the nature of the taxpayer's or representative's complaint, including the case file number, taxpayer's or representative's name, and phone number. If the discussion between the taxpayer or representative and manager escalates, managers should elevate the discussion to the next level in the chain of command. Reminder: There should be no PII included on the subject line of the email because the subject line is not encrypted. When you are dealing with an upset taxpayer or representative, realize that this person has the potential to be angry or emotional. If you do not take the appropriate action to minimize these conditions, it may block progress and become a serious barrier to assisting the taxpayer or representative. Use the following guidelines for dealing with anger and emotion: Recognize the taxpayer's or representative's feelings; Maintain self-control; and Try to defuse the taxpayer's or representative's anger or emotions. If the taxpayer or representative contact contains a complaint or alleges employee misconduct, refer to IRM 13.1.15, Customer Complaints. Create a Case in Phoenix, as appropriate, see IRM 13.1.16.11, Inquiries on Open and Closed Cases, and continue processing the contact to determine if TAS criteria is met for federal tax-related issues. If the inquiry meets TAS criteria and requires a referral because of the taxpayer or representative complaint, document the conversation in a Log Communication and notate that a referral was made per the complaint.
Taking Initial Actions for Case Building During Intake
13.1.16.10 (08-01-2025) Taking Initial Actions for Case Building During Intake To further develop the inquiry for TAS acceptance criteria, follow the appropriate research path, depending on the inquiry or issue. Research may include (but is not limited to): AMS histories Automated Collection System (ACS) histories Automated Lien System (ALS) Automated Underreporter (AUR) notices Integrated Collection System (ICS) Correspondence Examination Automation Support (CEAS), a system used to view exam status, correspondence sent to taxpayer, and exam work documents Employee User Portal (EUP) Modernized e-File (MeF) Treasury Check Information System (TCIS) Correspondence Imaging Inventory (CII), an inventory system for scanning all Adjustments receipts (including Form 1040-X, Amended U.S. Individual Income Tax Return) into digital images Pending transactions (e.g., Transaction Code (TC) 29X, TC 150, TC 30X) using command codes (CCs) ENMOD or TXMOD Letters or Notices issued to taxpayer using CC ENMOD and TXMOD to determine whether the taxpayer needs to obtain additional documentation to resolve the issue An AMS history indicating the taxpayer has already been referred to or contacted TAS for assistance and subsequently referred back to an IRS Operating Division and the issue is still unresolved, should weigh heavily in determining if the taxpayer meets TAS criteria. IDRS research identifying the underlying issues of the IRS process that occurred or failed to occur. Sometimes a taxpayer's account may not reflect an action. Thus, the IRS's failure to take an action could be the most significant issue, policy, or process that needs to be resolved. Example: The taxpayer filed their 2023 tax return and reported the estimated payment made December 31, 2023, but IDRS does not show the payment was applied to the 2023 account. Thus, the IRS failed to take the action to post the estimated payment to the 2023 account. Servicewide Electronic Research Program (SERP) for processing timeframes, alerts, letters, publications, etc. See Exhibit 13.1.7-1, General Response Time Guidelines, for additional information. Phoenix Knowledge Articles may be used as a research tool and have additional information for Initial Actions and Case Building for each issue code including: A description of the issue code; A link to the Estimated Completion Date (ECD) Tool; An example of an issue; IRM links to the basic research; Links to other references, such as Videos, Training Materials/Courses, Technical Communication Documents (TCDs), Integrated Automation Technologies (IAT) tools, Alerts, and interim guidance; Conversation points; OAR routing information; and Case building recommendations. Research New Inquiry Knowledge Articles in Phoenix for any current or recent Memorandums of Understanding (MOU) or Interim Guidance Memos (IGM) related to work processes. Research the CII prior to requesting taxpayer documentation. Review the information with the taxpayer to ensure the CII file contains all the documents the taxpayer believes were previously submitted. Check the documents for missing signatures, schedules, forms, etc. This reduces taxpayer burden by preventing a request for documents already received by the IRS (e.g., signed Form 1040-X, Amended U.S. Individual Income Tax Return). Discuss your research results with the taxpayer to confirm the accuracy of the information and whether there is additional information that will assist with issue resolution that the taxpayer can provide. If the taxpayer needs to provide additional information, advise the taxpayer that additional documentation may be necessary to resolve the issue. Use a statement such as: "Please be prepared to submit the following documents (provide a detailed description based on the taxpayer's issue). The CA will let you know if there are any additional items needed to resolve your inquiry." After explaining why you need additional information, ask additional probing questions to clarify, if necessary. Before completing the contact, summarize the content of the conversation, and confirm with the taxpayer that they understand what is happening with the case. Document taxpayer contact in a Log Communication and document your research and findings in a Post.
Engaging in Discussions about TAS
13.1.16.10.1 (08-01-2025) Engaging in Discussions about TAS Whenever there is an opportunity to interact with the taxpayer or their authorized representative directly, the TAS employee should make every attempt to provide key information about TAS and obtain as much information as possible about the taxpayer's issue. This opportunity presents itself during intake when the taxpayer or representative contacts TAS directly. TAS employees handling direct taxpayer contacts during intake must discuss with the taxpayer appropriate information as required by IRM 13.1.16.7 and Create a Case in Phoenix and document the discussion in a Log Communication. This includes: Clarifying the problem and the relief requested. Informing them of the independence of TAS and the reporting requirements to Congress through the National Taxpayer Advocate. (See IRM 13.1.6.2, Oral Communication, and IRM 13.1.6.4.1, TAS Letter Requirements and Pattern Letters, for the independence statement to provide to the taxpayer). Verifying the taxpayer or representative contact information and best time to reach them. Providing the taxpayer or representative with the following information: i. The Phoenix case file number; ii. The phone number of the office that will receive the case, if known; and iii. The Next Contact Date. Informing the taxpayer or representative about what they can expect the CA to provide: i. Their name, phone number, office hours, and employee number (10-digit Smart ID badge number); ii. Courteous and confidential service; iii. Timely acknowledgement; iv. An impartial and independent review of the problem; and v. Advice on how to prevent future federal tax problems. Based on the issue code, explaining what the taxpayer or their representative should do to prepare for the first conversation with a CA, including the information to have available for discussion. Upload documents received from the taxpayer to Files in Phoenix, when applicable.i. Phoenix Knowledge Management Articles provide links to Initial Actions and Case Building assistance that can assist with this discussion, or you can use SERP to search for specific procedural information by key words. ii. Phoenix Knowledge Management Articles do not list documentation for every issue code and do not supersede IRM guidance. When a list of documentation is not available, the assigned CA will advise the taxpayer of the documentation necessary to resolve their issue. In these circumstances, use a statement like the following: "Your CA may need to obtain documentation from you; however, they will need to review the case before advising you of the specific documents needed to resolve your issue." Consider directing the taxpayer to the resources available on the TAS Website.
Suspending Collection Actions
13.1.16.10.2 (08-01-2025) Suspending Collection Actions If the taxpayer has a balance due, determine the collection status via CC TXMOD, and place the following hold on collection activity to avoid the issuance of a levy or balance due notices while TAS is working on the case. If... Then... The account is in Collection Status 22, Request an Automated Collection System (ACS) hold. Contact the ACS Support Liaisons via fax or secure e-mail and request a 60-day hold. To locate the ACS Support Liaison, go to: SERP; Click on the Who/Where tab; Select the ACS Support Liaisons; and Complete the fields (use CC INOLES to determine which Business Operating Division). Review CC TXMOD to determine if the account has an Federal Payment Levy Program (FPLP)indicator (see IRM 5.11.7.3.3, FPLP Systemic Processes and Indicators). If an FPLP indicator is present, a request for an ACS hold must also include a request for an FPLP block. See IRM 5.11.7.3.6, Blocking or Releasing FPLP Levy, and SERP Command Code Exhibit for FPLP Indicators. An FPLP block must be requested via an Operations Assistance Request (OAR). Document in the Phoenix Post that an FPLP block and ACS hold needs to be requested and prepare the case for assignment to a CA. The account is in Status 19, 21, 20, 56, or 58 Input CC STAUP to the next status for 9 cycles to prevent further notices. To determine the next status, refer to Document 6209, Section 8 and IRM 2.4.28.7.3, CC STAUP, STATI, STATB Tax Module Requirements (IMF, BMF, IRAF). Update the Collections Hold Tile in Phoenix with a new Collection Hold. Note: Setting a new Phoenix Collection Hold will auto-generate a Task with the number of days field selected from the drop-down menu minus five (5) workdays and closes out any prior Collection Hold Task. The account is in Status 26 The case is awaiting ICS assignment or already assigned to the Collection Field Function (CFF). Determine if an FPLP is present. See SERP Command Code Exhibit for FPLP Indicators. If so, then a request for a CFF hold including a FPLP block may be needed. Document in the Phoenix Post that there is a Status 26 with a FPLP present, and a FPLP block may need to be requested, and prepare the case for assignment to a CA. Document the actions in the Collection Hold field in Phoenix. For taxpayers with seriously delinquent tax debt(s), see IRM 13.1.24.8, Advocating for Taxpayers Facing Passport Revocation/Denial.
Inquiries on Open and Closed Cases
13.1.16.11 (08-01-2025) Inquiries on Open and Closed Cases If, while discussing the taxpayer's issue, you discover there is an open case in Phoenix, explain to the taxpayer there is an open case. For additional information, see Exhibit 13.1.16-3, Phone Application Procedures. If Then The initial contact has not passed. Advise the taxpayer or representative of the first contact date, case file number, and office contact information including phone, fax, and address. Create a Log Communication in Phoenix and include: Name - Taxpayer's Name, Type of Contact - Next Contact, Method of Contact - Phone, Disclosure Verified, if applicable, Comments - brief description of the conversation. Contact Date - Date taxpayer/representative contacts TAS The assigned CA has already been in contact with the taxpayer and the taxpayer is calling before the NCD has passed. Review Feed in Phoenix and update the taxpayer or representative on the progress of the case. See IRM 13.1.23.9, Direct Contacts When Valid POA on File. Create a Log Communication in Phoenix and include: Name - Taxpayer's Name, Type of Contact Next Contact, Method of Contact - Phone Disclosure Verified, if applicable, Comments - brief description of the conversation, Contact Date - Date taxpayer/representative contacts TAS. The NCD has expired without taxpayer contact Review the Phoenix Feed and update the taxpayer or representative on the progress of the case. See IRM 13.1.23.9, Direct Contacts When Valid POA on File. Create a Log Communication in Phoenix and include: Name - Taxpayer's Name, Type of Contact Next Contact, Method of Contact - Phone Disclosure Verified, if applicable, Comments - brief description of the conversation, Contact Date - Date taxpayer/representative contacts TAS. Send an encrypted email to the CA and their manager alerting them to the taxpayer's call. There should be no PII included on the subject line of the email because the subject line is not encrypted. Copy and paste a copy of the email in a Phoenix Post. Note: Any time TAS becomes aware of a change in the taxpayer's hardship status, the CA should be notified by email using the procedures above. For the following scenarios create a Log Communication in Phoenix and include: Name - Taxpayer's name, Type of Contact - Next Contact, Method of Contact - Phone, Disclosure Verified, if applicable, Comments – brief description of the conversation. Contact Date – Date taxpayer/representative contacts TAS. If a closed case exists, identify the tax years involved, review the Feed in Phoenix, and research the appropriate resources to determine if the inquiry is a new unrelated issue that requires a new case or if the closed case may require reopening. If the inquiry involves a new issue unrelated to the closed case, Create a Case in Phoenix and determine if the inquiry meets TAS criteria. If the inquiry does not meet TAS criteria, see IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries). If a closed case for the same MFT(s) and tax period(s) exists, it may be necessary to reopen the closed TAS case. See IRM 13.1.16.11.1, Closed Cases and Reopen Procedures.
Closed Cases and Reopen Procedures
13.1.16.11.1 (08-19-2025) Closed Cases and Reopen Procedures If a closed case for the same MFT(s) and tax period(s) exists, it may be necessary to reopen the TAS case. Reasons for reopening TAS cases may include: Additional information provided by the taxpayer, which was not previously considered; An IRS error prevented case resolution; A late response from the taxpayer on a case that was closed due to no response; or The taxpayer is dissatisfied with the resolution of the case and there are additional advocacy opportunities. Before you initiate a Phoenix Reopen Request, take the following actions: Note: A case cannot be reopened on TAMIS, therefore, new/additional documents cannot be uploaded to TAMIS. For situations where the prior closed case was on TAMIS, new/additional documentation has been received and a decision is made that reopen criteria is NOT met, see (11) below. Document the closed case by creating a new Log Communication in Phoenix with specific details of the taxpayer's contact; If you are speaking with the taxpayer (in person or on the phone), educate the taxpayer by explaining that their issue appears to be the same as a previously closed TAS case. If the case involves an Image Control Team (ICT)/Integrity and Verification Operations (IVO) Form 1040-X the taxpayer should have been previously advised to contact TAS again if their amended return was not processed within 90 days of filing to discuss reopening their TAS case. Tell the taxpayer you will contact the office that closed the case; and a manager will determine if the case should be reopened; If you are speaking with the taxpayer (in person or on the phone), advise the taxpayer that a manager at the office that closed the case will contact them with the decision within three (3) workdays; Upload any additional documentation provided by the taxpayer to the closed case in File. See IRM 13.1.11.2.1.4, Phoenix Files; and If you are speaking with the taxpayer (in person or on the phone), provide the manager's last name and toll-free number of the office (or general office phone number if there is no toll-free office number) that closed the case. To initiate a Reopen Request in Phoenix, select the 'Reopen Request' button located in the upper right section of the closed case and complete the Reopen Request fields. Note: Phoenix will route the reopen request to the queue of the office indicated in the closed case's TAS Office field. The TAS Office field will capture the office of the CA who closed the case in Phoenix. If no office is identified in the closed case, manually transfer the case to the appropriate office's queue. Upon receipt of the inquiry, the decision to reopen a case must be made by the manager of the closing office within one (1) workday on criteria 1-4 cases and within three (3) workdays for criteria 5 - 9 cases. The manager will notify the taxpayer of their decision within three (3) workdays from the receipt of the inquiry and document in a Log Communication. Within one (1) workday of the manager's decision to reopen or Create a New Case, the manager will take the applicable action to either reopen the closed case in Phoenix or Create a Case in Phoenix. The manager will document their decision in a Phoenix Post. Note: A case cannot be reopened on TAMIS. For situations where the prior closed case was on TAMIS and a decision is made that reopen criteria is met, Create a Case in Phoenix and add the Topic Tag 'TAMIS Reopen'. The Date Assistance Request Received by TAS (DART) is the actual date the taxpayer contacted TAS. The manager should: Review the closed case file. TAS sometimes receives correspondence that is dated prior to case resolution. If the manager of the closing office receives a taxpayer contact dated after the closure of the prior case, review the closed case file to determine whether the taxpayer contacted the office to provide information previously requested or had additional information that would impact the resolution of the closed case. If so, process the case as a reopen. Example: On February 6, a taxpayer was transferred from NTA Toll-free to CCI requesting TAS reopen a closed criteria 1-4 case. The criteria of the case will not change in the reopen. On February 7, CCI sends the reopen request to the queue of the closing TAS office, and the manager of the closing TAS office receives it. The manager has until February 8 to make the reopen decision, and then one (1) workday from the decision date to add the case to Phoenix and contact the taxpayer. On February 8, the manager of the closing TAS office makes the decision to reopen the case and contacts the taxpayer. On February 9, the closing TAS office approves the reopen on Phoenix, using February 6, as the Reopen TAS Received Date. The manager reviewing the office queue where the case was previously closed will decide if the case should be reopened and document Phoenix within the Pending Reopen Request tile. If the case should be reopened, the manager will: Approve the Reopen Request by completing the following within the Phoenix Approval flow: Select a Reopen Reason per the drop down; Document the Case Owner field with the TAS employee to whom the case should be assigned; and Document the Comments field with an explanation of why the case was reopened, description of any additional documentation received (if applicable), and the content of discussions with the taxpayer (if any). Note: Phoenix will reopen the case to the TAS employee per the Case Owner field and will create an Initial Contact Task for the assigned TAS employee of one (1) workday for criteria 1-4 cases and three (3) workdays for criteria 5-9 cases. Create a Log communication to document discussions with the taxpayer; and Upload any additional documentation received (if applicable). If the original case should not be reopened because the taxpayer issue(s) has changed, the manager reviewing the office queue where the case was previously closed will determine if TAS case acceptance criteria is met for the taxpayer's new issue(s). If so, the manager will: Decline the Reopen Request by completing the following within the Phoenix Approval flow: Document the Reason Declined field with the reason the reopen was declined; and Document the Comments field with an explanation of why the case was not reopened, description of any additional documentation received (if applicable), description of any actions taken and the content of discussions with the taxpayer (if any). Create a new case in Phoenix; Assign the case per office procedures; Contact the taxpayer within one (1) workday for criteria 1-4 cases and three (3) workdays for criteria 5-9 cases. Provide an explanation of why the case was not reopened and instead a new case was created, the contact information for the assigned CA, the Case File Number and the Initial Contact Date; and Create a Log Communication in the new case documenting the discussion with the taxpayer and a description of additional documentation received (if applicable). Upload any new documentation into Phoenix Files, as applicable; For cases previously closed in Phoenix, if the taxpayer's issue does not meet either reopen procedures or TAS case acceptance criteria, the manager of the office that closed the case (or designee) will: Contact the taxpayer within one (1) workday for criteria 1-4 cases and three (3) workdays for criteria 5-9 cases. Provide an explanation of why the case was not reopened and any educational guidance. Decline the Reopen Request by completing the following within the Phoenix Approval flow: Document the Reason Declined field with the reason the reopen was declined; and Document the Comments field with an explanation of why the case was not reopened, description of any additional documentation received (if applicable), description of any actions taken and the content of discussions with the taxpayer (if any). Complete Reason Declined field in Phoenix; Contact the taxpayer within three (3) workdays to explain why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries); and Document the conversation in a Log Communication on the closed Phoenix case. For situations where the prior closed case was on TAMIS and there is no Phoenix case, if the taxpayer's issue does not meet either reopen procedures or TAS case acceptance criteria, the manager of the office that closed the case (or designee) will: Create a Case in Phoenix; Add the Topic Tag 'TAMIS No Reopen'; Upload the new/additional documents and the TAMIS 911H to Phoenix Files; Contact the taxpayer within one (1) workday for criteria 1-4 cases and three (3) workdays for criteria 5-9 cases. Provide an explanation of why the case was not reopened and/or why the issue does not meet TAS criteria and follow the procedures in IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries); Document in Phoenix a description of the documents received, the reason the case will not be reopened, the previous TAMIS Case File Number and the details of the taxpayer communication; and Close the case using ACCP, see IRM 13.1.16.15.2.1.
Contacts that Meet Criteria but Could Be Resolved without TAS Assistance
13.1.16.12 (08-01-2025) Contacts that Meet Criteria but Could Be Resolved without TAS Assistance Some taxpayers may come to TAS with a single issue that could be resolved without TAS assistance if the taxpayer was able to reach the appropriate IRS office or use online/self-help tools. Note: For those cases where the taxpayer's issue can be resolved within 24 hours and subsequent contact with the taxpayer is unnecessary, an NCD and ECD is not required and the Phoenix Log Communication Type of Contact field should reflect "Initial and Closing". See IRM 13.1.16.15.2.1, Abbreviated Case Closure Procedures (ACCP). The IRS has online tools or established processes that can provide relief without TAS involvement. In these circumstances, TAS should direct the taxpayer to the IRS online resources or the TAS Website which contains videos on topics designed to help the taxpayer understand how a process works and allow the taxpayer to resolve the issue (or "Self-Help") themselves. If there is not an IRS tool available or the taxpayer's issue is not on the TAS Website, consider providing printed materials, if available, to assist the taxpayer. To determine if a taxpayer is eligible for Self-Help, visit the Phoenix New Inquiry Knowledge Article. The New Inquiry Knowledge Article will guide you through the Systems Research, IRM links, and links to the IRS website that could resolve the taxpayer's issue over the phone or with a simple mailing. If Self-Help is available for that issue code, it will be located under the Case Building Header. You can also use the SERP Advanced Search Option for similar guidance. If account research (see IRM 13.1.16.10, Taking Initial Actions for Case Building During Intake) indicates there are no secondary issues or other factors that would impede relief via direct contact with the IRS or use of an Online Tool, TAS employees should educate and assist the taxpayer with the appropriate Self-Help option. Enter an AMS history note for any taxpayer re-directed to Self-Help. Whenever TAS redirects taxpayers to a Self-Help option, TAS will inform those taxpayers they can contact TAS again if they are unable to resolve the issue, and TAS will consider whether assistance is appropriate. See IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries). For contacts that meet criteria but could be resolved without TAS Assistance, TAS employees will Create a Case in Phoenix, create a Log Communication documenting the taxpayer discussion and close the case. Note: An NCD and ECD is not required, and the Phoenix Log Communication 'Type of Contact' field should reflect 'Initial and Closing'.
Contacts Not Meeting TAS Criteria (Frivolous Arguments)
13.1.16.13 (08-01-2025) Contacts Not Meeting TAS Criteria (Frivolous Arguments) A contact does not meet TAS criteria if the contact or inquiry ONLY questions the constitutionality of the tax system, or the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing federal returns, obtaining refunds, or paying federal taxes. For further assistance in determining if an argument is frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, Publication 2105, Why do I have to Pay Taxes? and The Truth About Frivolous Arguments. Note: TAS employees should not rely on the IRS's allegation of frivolous arguments. Employees may need to ask the taxpayer for more information before making a determination. TAS should base this decision upon discussions or correspondence received from the taxpayer. See IRM 13.1.24.6.4.4, TAS Case Acceptance Criteria for Inquiries Involving a Potential Scheme, for additional information. For contacts or inquiries ONLY questioning the constitutionality of the tax system or that attempt to employ frivolous tax strategies to avoid or delay filing federal returns or paying federal tax and that do not meet TAS acceptance criteria, TAS employees will: Create a Case in Phoenix; Note: An NCD and ECD is not required . Create a Log Communication documenting the taxpayer discussion; Note: 'Type of Contact' field should reflect 'Initial and Closing'. Forward any entirely frivolous correspondence to the Ogden Compliance Center, where it will be processed in accordance with procedures set forth in IRM 25.25.10, Frivolous Return Program, and upload the correspondence to Phoenix Files. At the same time the frivolous correspondence is sent to Ogden, send a letter to the taxpayer stating their inquiry does not meet TAS criteria and that it was forwarded to the Examination Division of the Ogden Campus and upload a copy of the letter to Files in Phoenix. Use the standard non-criteria TAS letter (1686) and insert the following language: "We have determined that the arguments you raised appear to be frivolous and have no basis in law. These types of arguments may result in penalties. It is the policy of the Taxpayer Advocate Service not to respond on a point-by-point basis to questions such as those raised in your correspondence. The claims presented in your correspondence also do not relieve you from your legal responsibilities to file federal tax returns and pay taxes. We urge you to honor those legal duties. I have forwarded your inquiry to the Examination Division at the Ogden Campus. You may contact them from 7:00 a.m. to 3:30 p.m. MST at 1-866-883-0235. This is a toll-free phone number." Note: If the letter comes back undeliverable, research IDRS for an updated address. If the undeliverable mail has a yellow address sticker provided by the U.S. Postal Service on the original envelope, compare the name and address on the yellow label to the name and address on IDRS. Look at the cycle of the IDRS address to determine which address is the most current. If a new address is found, re-mail the original correspondence to the new address (unless damaged), but do not update the address on IDRS because the yellow address sticker is not considered an official source for changing an address. If no new address is found, destroy the undeliverable mail. If the inquiry came to TAS through AMS, select and add TAS Comment "TAS - e-911 Not TAS Criteria - Frivolous Claim" as a history notation on AMS to include the date the frivolous return or letter was sent to Ogden Frivolous Return Unit and a history item on CC TXMODA. See IRM 21.2.2.4.2.1, IDRS History Items and Account Inquiry. Note: To protect taxpayer confidentiality, AMS blocks the view of regular TAS user history to all non-TAS users. AMS "TAS Comment" history is viewable by all AMS users. TAS has approved pre-written histories that TAS can select to provide a history to IRS AMS users. The pre-written histories are available for TAS users from the AMS History window. Create a Post documenting your research and findings; and Close the case using Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. A contact may meet TAS criteria if the inquiry also includes a nonfrivolous issue that has not been worked within normal processing timeframes (e.g., penalty abatement) or is causing an economic hardship (e.g., levy release). See IRM 13.1.16.10 (2), Taking Initial Actions for Case Building During Intake. Note: If a case is accepted and is later determined to involve a frivolous argument before being assigned to a CA, follow the steps in paragraphs (2)(d)-(e), and close the case if the taxpayer has no other tax-related issues requiring assistance that meet TAS criteria. Do not close the case if the taxpayer is requesting help to withdraw a frivolous argument or to come into compliance. See IRM 13.1.7.4(2) and (3).
Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries)
13.1.16.14 (08-01-2025) Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries) TAS will take the following actions during intake on all inquiries from taxpayers (including taxpayers' representatives) or referrals from the IRS OD/Function that are not frivolous and do not meet TAS criteria. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria and take the following actions: Make a determination based on the merits of each situation. Do not ask taxpayers to validate hardships as a prerequisite to accepting a case. Be as helpful and compassionate as possible to a taxpayer whose case TAS cannot accept. Advise the taxpayer that the contact does not meet TAS criteria and direct the taxpayer where to go for help. Attempt to put the taxpayer in touch with an IRS employee who can help with the problem. Remind the taxpayer that they may become eligible for TAS assistance if the IRS does not resolve the problem. Advise the taxpayer the IRS OD/Function will make contact within 30 calendar days (commencing from the date the taxpayer was advised of the referral), within 60 days for referrals to RIVO or within 180 calendar days for referrals to Criminal Investigation. However, do not inform the taxpayer that they may be the subject of an investigation. See IRM 21.5.6.4.35.3, -R Freeze Overview for Accounts With Return Integrity Verification Operations (RIVO) Involvement and IRM 13.1.10.9, Inquiries on Open Cases with Criminal Investigation Involvement. Select an explanation from the TAS approved, pre-written history items in the "select a narrative" section from the History link on the Account Summary screen in AMS to explain why the referral was returned (if the referral came to TAS on AMS). Input an IDRS TXMOD/ENMOD history item using command code (CC) ACTON "H,NOTASCRT" to indicate the inquiry did not meet TAS criteria. See IRM 21.3.5-1, Referral IRM Research List, to determine which Operating Division can resolve a taxpayer inquiry. Create a Case in Phoenix. Note: An NCD and ECD is not required. Create a Post documenting your research and findings. Create a Log Communication documenting the taxpayer discussion. Note: 'Type of Contact' field should reflect "Initial and Closing'. Close the case using Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. If the taxpayer contacts TAS by phone or walks into the TAS office, but the inquiry cannot be resolved at point of contact or if NTA Toll-free transfers the call to TAS and the TAS employee performing intake determines the case does not meet TAS criteria, take the following actions: Make every effort to refer the taxpayer to the phone number of the OD/Function responsible for resolving the issue. This might mean providing the taxpayer with a phone number, mailing address, or referring the taxpayer to the TAS Website for additional assistance. Provide as much information as possible before directing the taxpayer elsewhere for assistance, including the status of the taxpayer's issue with the IRS. For a listing of IRS toll-free phone numbers, go to Telephone Numbers (The Source). If unable to locate a specific number, refer the taxpayer to the IRS toll-free number (800-829-1040). Example: The taxpayer contacts TAS to request a Payment Plan. The TAS employee researches the taxpayer's account and discovers the account is in status 22 (ACS). The taxpayer is not claiming a hardship and does not meet TAS criteria. TAS should refer the taxpayer to the ACS toll-free number shown on the Telephone Numbers (The Source) and the Payment Plans section of the TAS Website Create a case in Phoenix, take appropriate actions and initiate an Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. Example: The taxpayer contacts TAS via NTA Toll-free to request a Wage and Income Transcript to prepare their income tax return. The taxpayer is not claiming hardship and has access to the internet. TAS should refer the taxpayer to the Get Transcript Online application on irs.gov. Create a case in Phoenix, take appropriate actions and initiate an Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. If referring the taxpayer to a toll-free number is not the appropriate solution, refer the phone inquiry via Form 4442 to the IRS OD/Function responsible for resolving the taxpayer's inquiry. See the Form 4442 Referral Fax Numbers (referral fax numbers are internal use only, do not give the number to the taxpayer). On the Form 4442 sent to the OD/function, document the promised contact date given to the taxpayer. Use of the Form 4442 from AMS is not an electronic process, therefore once the Form 4442 is complete, print and fax it to the IRS OD/Function responsible for resolving the taxpayer's inquiry. See IRM 21.3.5.4.2.2(1)(c), Controlling Referrals, for guidance on controlling referrals sent to another OD/function. Advise the taxpayer that the contact does not meet TAS criteria and that the inquiry is being referred to the IRS OD/Function for resolution, but do not give the fax number to the taxpayer. Create a Case in Phoenix. Note: An NCD and ECD is not required. Create a Post documenting your research and findings. If a Form 4442 was issued, upload a copy of the Form to Files. Create a Log Communication documenting the taxpayer discussion. Note: 'Type of Contact' field should reflect 'Initial and Closing' . Close the case using ACCP, see IRM 13.1.16.15.2.1. If the taxpayer sends correspondence (including Form 911), take the following actions: Respond to the taxpayer's correspondence by phone whenever possible. If phone contact cannot be made after the first attempt, send Intake Letter 1686, Does Not Meet Taxpayer Advocate Criteria, to advise the taxpayer that the contact does not meet TAS criteria and that the inquiry is being referred to the IRS OD/Function for resolution, or that the issue has already been resolved with the IRS. Upload a copy of the Intake Letter 1686 to Files. See also IRM 13.1.6.4, Written Communication. Note: If the taxpayer has consented to receive information by voicemail and all other necessary criteria in IRM 13.1.6.7 has been met, the advocate may leave a voice message in lieu of sending Letter 1686. If referring the taxpayer to a toll-free number is not the appropriate solution, refer the inquiry via Form 4442 to the IRS OD/Function responsible for resolving the taxpayer's inquiry. See the Form 4442 Referral Fax Numbers (referral fax numbers are internal use only, do not give the number to the taxpayer). On the Form 4442 sent to the OD/function, document the promised contact date given to the taxpayer. Use of the Form 4442 from AMS is not an electronic process, once the Form 4442 is complete, print and fax it to the IRS OD/Function responsible for resolving the taxpayer's inquiry. See IRM 21.3.5.4.2.2(1)(c), Controlling Referrals, for guidance on controlling referrals sent to another OD/function. If referring Form 911, clearly state on Form 4442, "Does not meet TAS criteria." Create a Case in Phoenix. Create a Post documenting your research and findings. If a Form 4442 was issued, upload a copy of the Form to Files. If Intake Letter 1686 was issued, upload a copy of the letter to Files. Note: If the letter comes back undeliverable, research IDRS for an updated address. If the undeliverable mail has a yellow address sticker provided by the U.S. Postal Service on the original envelope, compare the name and address on the yellow label to the name and address on IDRS. Look at the cycle of the IDRS address to determine which address is the most current. If a new address is found, re-mail the original correspondence to the new address (unless damaged) and enclose Form 8822, Change of Address, but do not update the address on IDRS because the yellow address sticker is not considered an official source for changing an address. If no new address is found, destroy the undeliverable mail and notate AMS and Phoenix Post. Create a Log Communication documenting the taxpayer communication (phone call or letter). Note: 'Type of Contact' field should reflect 'Initial and Closing'. Close the case using Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. If the OD/Function (including NTA Toll-free) makes a referral not meeting TAS criteria, TAS will send a bulk Form 4442 to the OD/function advising them their referral did not meet TAS criteria. TAS headquarters employees will send this bulk Form 4442 using AMS data. When working the CIQ, take the following actions: Respond to the taxpayer by phone whenever possible. If phone contact cannot be made after the first attempt, send Intake Letter 1686, Does Not Meet Taxpayer Advocate Criteria, to advise the taxpayer that the contact does not meet TAS criteria and that the inquiry is being referred to the IRS OD/Function for resolution. Note: If the taxpayer has consented to receive information by voicemail and all other necessary criteria in IRM 13.1.6.7 has been met, the advocate may leave a voice message in lieu of sending Letter 1686. Move the Phoenix case to 'In Review Status' by selecting the 'Mark Status as Complete' button. Assign the case to yourself via the 'Case Owner' edit option. Create a Post documenting your research and findings. If Intake letter 1686 was issued, upload a copy of the letter to Files. Note: If the letter comes back undeliverable, research IDRS for an updated address. If the undeliverable mail has a yellow address sticker provided by the U.S. Postal Service on original envelope, compare the name and address on the yellow label to the name and address on IDRS. Look at the cycle of the IDRS address to determine which address is the most current. If a new address is found, re-mail the original correspondence to the new address (unless damaged) and enclose Form 8822, Change of Address, but do not update the address on IDRS because the yellow address sticker is not considered an official source for changing an address. If no new address is found, destroy the undeliverable mail and notate AMS and Phoenix Post. Select an explanation from the TAS approved, pre-written history items in the "select a narrative" selection from the History link on the Account Summary screen in AMS to explain why the referral was returned. Input an IDRS TXMOD/ENMOD history item using command code (CC) ACTON "H,NOTASCRT" to indicate the inquiry did not meet TAS criteria. Create a Log Communication documenting the taxpayer communication. Note: 'Type of Contact' field should reflect 'Initial and Closing'. Close the case using Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. Congressional Inquiries. Generally, cases involving any federal tax account-related issue referred to TAS from a congressional office (whether the congressional office contacts TAS directly or contacts the IRS and the IRS refers the case to TAS) will be accepted as TAS cases, see Interim Guidance Memorandum (IGM) TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy. When the case does not meet TAS criteria 1 through 8, the case will be accepted under criteria 9 in accordance with Interim Guidance Memorandum (IGM) TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy.
Other Procedures for Working TAS Inquiries During Intake
13.1.16.15 (08-01-2025) Other Procedures for Working TAS Inquiries During Intake TAS employees performing intake may come across the following situations during intake: Instances where more than one criteria code applies, see IRM 13.1.16.15.1, Determining Case Criteria Codes. Situations meeting Abbreviated Case Closure Procedures, see IRM 13.1.16.15.2. Inquiries that may be considered as bulk receipts, see IRM 13.1.16.15.3, Bulk Receipts.
Determining Case Criteria Codes
13.1.16.15.1 (08-01-2025) Determining Case Criteria Codes In many instances, more than one criteria code may apply to a case. When multiple codes apply, choose the one that reflects the issue of most concern to the taxpayer and that would offer the most benefit to the taxpayer. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for a definition of criteria codes. Example: A taxpayer's wages are levied by the IRS because the Offer in Compromise (OIC) unit failed to input a Transaction Code (TC) 480 to the account, which would have prevented enforced collection action. The levy on the taxpayer's wages is preventing them from making their rent payment. While both Criteria Codes 1 and 7 would apply, Criteria Code 1 should be chosen. The taxpayer is more concerned with the economic burden the levy is placing on them rather than the fact that an IRS process or procedure failed. Taxpayers do not need to document their hardship to be accepted into the TAS program. Take any taxpayer indication or inference of hardship at face value and use the information provided to validate the taxpayer's situation as appropriate for TAS handling. TAS employees must document the hardship in Phoenix while developing the case and determining what relief is appropriate.
Abbreviated Close Case Criteria (ACCC)
13.1.16.15.2 (08-19-2025) Abbreviated Close Case Criteria (ACCC) TAS considers the following six (6) situations as meeting Abbreviated Close Case Closure Criteria (ACCC): Duplicate Form e-911 in the CIQ. Requests for TAS assistance that are in the CIQ and are duplicative of an existing case, i.e., taxpayer(s), same MFT(s), tax period(s) and issue(s). Case previously closed in TAMIS where the taxpayer has sent additional documentation and/or contacted TAS and reopen criteria is not met. See IRM 13.1.16.11.1(Note), Closed Cases and Reopen Procedures. Same Day Resolution Cases (Monitoring Not Required). Issues that are completely resolved by a TAS employee the same day and do not require subsequent contact or monitoring. Example: On March 15, a taxpayer calls the local TAS office because they requested transcripts of their last three income tax returns two weeks ago, and they have not yet received them. They need them to qualify for a mortgage, and the underwriter must have the transcripts before March 17, or their pre-qualifying letter will expire, and their closing date will be cancelled. They are not able to use the Online Transcript service because they are not living at the same address as their last filed return. The taxpayer does not want to update their address with the IRS until after they move into the new home. After verifying the taxpayer's identity and conducting an in-depth interview, TAS retrieves and securely emails them to the taxpayer (see Internal Guidance Memorandum (IGM) PGLD-10-1023-0002, Interim Guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives). After all applicable closing actions under IRM 13.1.21.2, Closing Criteria, are completed, create a case in Phoenix, upload a copy of the transcript in Files and initiate an Abbreviated Case Closure Procedure by clicking the Close Case Action. See IRM 13.1.11.2.1.4, Phoenix Files. Note: As of June 28, 2019, the IRS no longer faxes tax transcripts to taxpayers and third parties, including tax professionals. This action affects individual and business transcripts. Individual taxpayers and tax professionals have several options to obtain a tax transcript. See News Release IR-2019-101. Issues that do not meet TAS Case Acceptance Criteria per IRM 13.1.17, Taxpayer Advocate Service (TAS) Case Criteria. See IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries). Example: TAS receives a call from John Smith. The taxpayer has experienced a delay of more than 30 days to resolve their rejected tax return issue. Because TAS does not accept systemic burden cases for rejected tax returns, the IA would provide education and self-help options to Mr. Smith. The IA will create a case in Phoenix, create a Log Communication and complete Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. Contacts that meet TAS Case Acceptance Criteria but can be resolved without TAS, see IRM 13.1.16.12. Example: TAS receives a call from the taxpayer. The taxpayer explains that they have an outstanding balance due and want an installment agreement. The IA researches the account and determines the taxpayer can apply for an installment agreement online. The IA educates the taxpayer and provides the necessary information. Some taxpayers may come to TAS with a single issue that could be resolved without TAS assistance if the taxpayer was able to reach the appropriate IRS office or use online/self-help tools. The IA will create a case in Phoenix, create a Log Communication and complete Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. Instances where the person requesting TAS assistance has failed disclosure, cannot be authenticated and/or cannot provide enough information for the IA to make a case acceptance determination. See IRM 13.1.16.14, Contacts Not Meeting TAS Criteria (Nonfrivolous Inquiries). Example: TAS receives a call from John Smith. The caller explains that he has not received his refund. However, Mr. Smith does not provide the required taxpayer authentication and cannot pass High Risk Authentication. Additionally, Mr. Smith cannot provide the details of the return he recently filed or information about the refund he is expecting. Because Mr. Smith did not pass authentication and could not provide details about the issue for which he was requesting assistance, the IA could not determine if TAS case acceptance criteria is met. The IA will create a case in Phoenix, create a Log Communication and complete Abbreviated Case Closure Procedures (ACCP), see IRM 13.1.16.15.2.1. Generally, cases that meet ACCC must follow and adhere to TAS case processing procedures, including taxpayer identification and authentication, initial contact interview, and case documentation. See IRM 13.1.16.7, Initial Contact During Intake, IRM 13.1.18, Resolving TAS Cases, IRM 13.1.11, Case and Inventory Management, and IRM 13.1.21, Closing TAS Cases. However, the Abbreviated Case Closure Procedures (ACCP) will be used to close the case on Phoenix. Cases not meeting the ACCC described above will apply the full standard case closure procedures as explained in IRM 13.1.21, Closing TAS Cases.
Abbreviated Case Closure Procedures (ACCP)
13.1.16.15.2.1 (08-19-2025) Abbreviated Case Closure Procedures (ACCP) When the TAS employee working intake determines that the taxpayer contact, issue and/or resolution meets ACCC per IRM 13.1.16.15.2, Abbreviated Case Closure Criteria (ACCC), the TAS employee working intake will take the following actions on Phoenix: Note: For cases in the CIQ, where the TAS employee working Intake is not creating a new case, the TAS employee will skip (a) below and instead, in Phoenix move existing CIQ case to 'In Review Status' by selecting the 'Mark Status as Complete' button and assign the case to themselves via the Case Owner edit option. Create a Case in Phoenix, as appropriate, see IRM 13.1.16.11, Inquiries on Open and Closed Cases. Note: An NCD and ECD is not required. Move the case to 'In Review Status' by selecting the 'Mark Status as Complete' button. Upload documentation to Files, including incoming or outgoing letter, received or sent. Create a Log Communication documenting the taxpayer communication. Note: 'Type of Contact' field should reflect 'Initial and Closing'. For duplicate Form e-911 in the CIQ ONLY (see IRM 13.1.16.15.2), add the Topic Tag 'Duplicate' to the case. For a case previously closed on TAMIS, where reopen criteria was not met (see IRM 13.1.16.11.1(11), Closed Cases and Reopen Procedures), add the Topic Tag "TAMIS No Reopen" to the case. Select 'Close Case' button located in the upper right corner of the case. Note: Phoenix will display the 'Close Case' screen. In the 'Close Case' screen complete the required fields: For Same Day Resolution Cases, per IRM 13.1.16.3(3), Intake Advocate (IA) Delegated Authority, select the 'Closure Reason' of 'Other', and document the resolution in the 'Closing Contact Notes' field. For duplicate Form e-911 in the CIQ, see IRM 13.1.16.15.2, Abbreviated Close Case Criteria (ACCC), select the 'Closure Reason' of 'Duplicate Case', and in the 'Closing Contact Notes' field document "Duplicate of case ########" (# represents the existing case number of the existing original case.) For all other cases meeting Abbreviated Case Closure Criteria (ACCC) per IRM 13.1.16.15.2, select the most appropriate 'Closure Reason' and document the resolution in the 'Closing Contact Notes' field.
Bulk Receipts
13.1.16.15.3 (08-01-2025) Bulk Receipts An inquiry may meet the following definition for bulk receipts: Same issue(s); Require the same or similar action(s); Identified around the same time; Long idle time between actions; Cases related to one another (e.g., same specific issue, same individual/business involved, one POA with the same problem affecting several taxpayers); and Originate from one source. If a potential bulk receipt is identified by a TAS employee performing intake, they will contact their manager (via phone or secure email). The manager will contact the LTA, who will immediately use the table in paragraph (3) to determine how the receipt will be addressed and communicate how the TAS employee will address the receipt(s) (via phone or secure email). See IRM 13.1.24.6.4.2, Identifying Cases or Requests for TAS Assistance Involving Potential Schemes, for help identifying bulk receipts or bulk cases involving potential schemes. How TAS assists taxpayers whose issues are identified as a bulk receipt depends upon the extent of TAS's involvement in resolving the taxpayer's issue and taxpayer impact and are shown in the table below: If the issue raised to TAS involves Then One IRS process impacting multiple taxpayers where TAS's involvement is limited to: Contacting the IRS; Securing agreement for the IRS to correct the problem; Monitoring the accounts to ensure the account is corrected; and Informing the taxpayer of the resolution. Example: POA mails multiple requests for extension of time to file in the same envelope but only one taxpayer account was updated to reflect the timely filed extension request. The other taxpayers were assessed failure to file penalties. If the Deputy agrees there is minimal TAS involvement in resolving the issue, the Deputy will assign the cases to an LTA; The LTA will ensure a master case is created in Phoenix, all of the impacted taxpayers are documented in a Phoenix Post and the Topic Tag 'Bulk Type 1'is added to each case in Phoenix; Note: Typically, in these types of Bulk cases, the taxpayer or representative contacting TAS will provide a listing or spreadsheet of impacted taxpayers. In this scenario, the list or spreadsheet must be uploaded to the Phoenix File of the master case. The LTA will coordinate with Technical Analysis and Guidance (TAG) for discussion with OD/Function, as appropriate; LTA will ensure the accounts are monitored and taxpayers are contacted when issue is resolved, as appropriate; and LTA will ensure the cases are closed per IRM 13.1.21, Closing TAS Cases. Multiple taxpayers and TAS is unable to determine taxpayer impact. Example: TAS receives Form 911s with Forms 2848 attached for multiple taxpayers from the same representative. Box 12a and 12b, describing the tax issue and relief requested are identical for all the Form 911s and most of the taxpayers do not have a Power of Attorney on IDRS. The LTA identifies the Form 911s as a potential scheme, submits a description of the potential scheme activity through SAMS and discusses the potential scheme with the DEDCA. Following IRM 13.1.5.8.3.2, Disclosure to Address a Systemic Problem, TAS works with Criminal Investigation and determines the appropriate action is to contact the taxpayers to alert to the TAS contact and determine if the taxpayer requires TAS assistance. Discuss the issue(s) with the Deputy; If the Deputy agrees, the Deputy will assign the issues to an LTA(s); The Deputy will decide upon the appropriate contact method with taxpayers, i.e., phone call or correspondence. If correspondence, the LTA will coordinate with TAG to create a letter that can be used to contact all taxpayers. The LTA will ensure a separate distinct case is created in Phoenix for each impacted taxpayer. The LTA will ensure the taxpayers are contacted using the appropriate method. The LTA will ensure each case is documented in Phoenix and the Topic Tag 'Bulk Type 2' is added to each case in Phoenix. Note: Each case should be considered on its own merits. The LTA will ensure taxpayers with issues meeting TAS case acceptance criteria are loaded onto Phoenix and assigned. Multiple taxpayers where TAS involvement in issue resolution is required. Example: An employer requests TAS assistance with issues caused by third party payer misconduct, fraud, or other bad acts. Discuss the issue(s) with the Deputy; The Deputy will assign the cases to an LTA(s); If appropriate, the Deputy will decide upon the appropriate contact method with taxpayers, e.g., phone call or correspondence. If correspondence, the LTA will coordinate with TAG to create a letter that can be used to contact all taxpayers; The LTA will ensure a separate distinct case is created in Phoenix for each impacted taxpayer and assigned, as appropriate; and The LTA will ensure each case is documented in Phoenix and the Topic Tag 'Bulk Type 3' is added to each case in Phoenix. Note: Each case should be considered on its own merits. The appropriate Topic Tag, as explained above must be input in Phoenix. See IRM 13.1.16.16, Advocacy Considerations, to determine if the bulk receipts issue should be added as a TAS Systemic Issue Case Record Type in Phoenix.
Advocacy Considerations
13.1.16.16 (10-04-2021) Advocacy Considerations TAS employees may determine that certain issues arise often, are broad in scope, negatively impact taxpayers, or result in unfair taxpayer treatment. Elevate and inform your managers of any issues that merit: Proactive involvement to prevent such problems in the future; Change to IRS policies or procedures; Change to the law or regulations; or Change to current IRS systems. IRM 13.2.2.2, Phoenix, explains the process for elevating advocacy issues. Continue processing the TAS case to resolve the taxpayer issue(s). Cases involving an issue which may impact a widespread group of taxpayers or affects the rights of an individual taxpayer should follow current systemic advocacy procedures outlined in IRM 13.2, Systemic Advocacy.
Case Coding for Phoenix Input
13.1.16.17 (08-01-2025) Case Coding for Phoenix Input All TAS cases created in Phoenix are systemically assigned a Case File Number. Each case created in Phoenix must be coded as applicable based on the facts and circumstances of the unique case. Note: Even if the assigned TAS employee did not initially input the case in Phoenix, they are responsible for ensuring that the codes are correct and updated in Phoenix as the case develops.
Issue Codes
13.1.16.17.1 (08-01-2025) Issue Codes Issue codes are used to: Identify the underlying IRS policy, procedure, or issue that generated the TAS case (Primary Issue Code (PIC)); and Identify additional issues where TAS performed additional research or took some action to resolve before closing the case (Secondary Issue Code (SIC)). TAS uses the information gleaned from issue codes in any number of ways to advocate for taxpayers. Accurate case coding is a key component of TAS's advocacy efforts. To appreciate the importance of accurate case coding, employees need to understand the many ways TAS uses this data. TAS uses case coding to identify trends to: Negotiate changes to IRS procedures that cause undue burden on taxpayers, or which fail to follow the dictates or intent of the law or regulations; Make decisions concerning case assignment; Recommend training or develop tools or guidance to assist with case processing; and Advocate for systemic change. To ensure proper case coding: Analyze the case; Identify the issue(s) requiring resolution; and Update and correct Phoenix at the time an update or correction is identified. Determine the issue code by the process that failed to occur. Taxpayers requesting assistance from TAS generally fall into one or more of the following categories: Refund inquiry; Document processing; Compliance issue (e.g., Examination, Collection); Payments and Credits; Penalty or Interest; Entity discrepancies or Identity Theft; or Other technical or procedural account problems.
Primary Issue Code (PIC)
13.1.16.17.1.1 (08-01-2025) Primary Issue Code (PIC) The PIC is a three-digit code that defines the most significant issue, policy, or process within the IRS that underlies the cause of the taxpayer's problem. IDRS research and other systems help identify the underlying issue causing the taxpayer to seek TAS assistance. It is not always possible to identify the most accurate PIC at the time a case is initially established, as sometimes the PIC becomes clearer after you have performed account research or have contacted the taxpayer or the taxpayer's representative. In some cases, more than one PIC may be applicable. Always select the most specific issue code, rather than a more general issue code. Example: The taxpayer filed a Form 1040-X, Amended U.S. Individual Income Tax Return, four weeks ago because they forgot to claim Charitable Deductions on their Form 1040 Schedule A. The taxpayer received an eviction notice and requests an expedited refund. IDRS shows the claim was accepted, but the adjustment was not input. The PIC is 330, Processing Amended Return. Example: The taxpayer received a Notice of Intent to Levy to pay their Trust Fund Recovery Penalty (TFRP) liability. The taxpayer does not dispute they owe the TFRP, but indicated if the IRS levies their bank account, they would not be able to pay their spouse's medical prescriptions to treat a chronic illness. The PIC is 710, Levy. Example: Six months ago, the taxpayer filed Form 1040-X, to claim additional gambling losses as an itemized deduction on their Form 1040. The taxpayer wants to know the status of the claim. Audit Information Management System (AIMS) shows Examination selected the claim and assigned it to an Examination unit at the Fresno campus four weeks ago. The PIC is 610, Open Audit-Non EITC. Example: Four weeks ago, the taxpayer filed a Form 1040-X to claim additional charitable deductions on their Form 1040. Last week, the taxpayer received an eviction notice and requested an expedite refund to avoid being evicted. IDRS shows the claim was accepted, but the adjustment was not input. The PIC is 330, Processing Amended Return. Example: The taxpayer submitted a request for an Installment Agreement (IA) to cover the balances on the 2018 and 2019 individual tax returns. The IRS denied the IA because the taxpayer's 2020 income tax return was delinquent. IDRS shows an IRC 6020(b), automated substitute for return, indicator on the 2020 account. The taxpayer indicated they filed the 2020 return timely and does not have a balance due. The PIC is 760, TDI-ASFR/6020B (Excludes Refund Holds - 065). Example: The taxpayer contacted TAS because they requested a conference with Appeals one year ago and has not been granted an appointment. The taxpayer is disputing the IRS's assessment of a civil penalty. The taxpayer's business was destroyed by a fire in December 2019. All the taxpayer's records were housed at the business. The taxpayer cited reasonable cause for failing to file Forms W-2, Wage and Tax Statement, in 2020. However, the IRS denied their request and sent an 854C letter, Penalty Waiver or Abatement Disallowed/Appeals Procedure Explained, over a year ago. The PIC is 911, Penalty Appeal. Example: A taxpayer contacts TAS to inquire about the status of their lien release. The taxpayer claims more than two months have elapsed since all the taxes on the lien were paid, and they have not been notified of the release. IDRS shows the accounts do not have a balance due. The PIC is 721, Lien Release. Example: The taxpayer electronically filed their individual tax return and was expecting a refund. They contacted TAS for assistance when they did not receive it within the six weeks as promised. A review of IDRS reflects a refund hold due to a transaction code (TC) 971 action code (AC) 134 indicating Integrity & Verification Operation (IVO) Pre-Refund Wage Verification Hold review. The PIC is 045, Pre-Refund Wage Verification Hold. CAs and IAs will update the PIC as the case progresses so that it always reflects the most significant issue of the case. See also, IRM 13.1.16.17.1.2, Secondary Issue Code (SIC). Example: The taxpayer requests abatement of all unpaid interest and penalties. The CA determines the primary taxpayer issue to be interest abatement. The PIC is 810, Informal Interest Abatement Request, because the taxpayer had not filed a formal claim for interest abatement. When developing the case, the CA determines the Collection Statute Expiration Date (CSED) had been improperly extended. After correcting the CSED, the taxpayer is no longer liable for the unpaid interest and penalties. Based on this information, the CA determines the CSED is the most significant issue affecting the case and uses PIC 175, CSED (Collection Statute). To add/change a PIC in Phoenix, select the 'Assign Issue Code' title in the upper right hand tool bar. A PIC is required for all cases.
Secondary Issue Code (SIC)
13.1.16.17.1.2 (08-01-2025) Secondary Issue Code (SIC) The SIC is a three-digit code used when there are multiple issues to resolve on a case. TAS uses the SIC to identify multiple issues involved in the case that TAS spent time researching or working to resolve. Do not use the SIC to identify the taxpayer's issue or the resolution of the case. Do not include incidental matters as SICs that are only identified through basic IDRS research but are not addressed or developed with the taxpayer. The SIC should reflect issues where TAS performed additional research or took some action to resolve. The SIC may be identified during intake or added as the case progresses. TAS may need to take actions to resolve secondary issues at the same time while working to resolve the primary issue or may have to wait to resolve the primary issue before resolving the secondary issue(s). Input additional SICs by selecting the Phoenix 'Assign Issue Code' button located in the upper right hand tool bar as the case progresses so that it reflects all applicable SICs identified. Examples of SICs are shown below: Example: The taxpayer submitted a request for a Guaranteed Installment Agreement (IA) to cover the balances on the 2018 and 2019 business tax returns. The IRS denied the IA because the taxpayer's 2020 return was delinquent. The taxpayer indicated they filed the 2020 return, and it does not have a balance due. IDRS shows a 6020(b) indicator on the 2020 account. The PIC is 760, TDI-ASFR/6020B (Excludes Refund Holds – 065), and the SIC is 752, Guaranteed Installment Agreement. Example: The taxpayer contacts TAS regarding a continuous wage levy. The levy was caused by a Combined Annual Wage Reporting (CAWR) assessment on their account. The taxpayer indicates they sent documents to dispute the CAWR assessment, but the IRS never responded. The taxpayer will not be able to meet payroll if the IRS does not release the levy. The PIC is 675, CAWR (Combined Annual Wage Reporting), because the CAWR assessment caused the balance due, leading to the levy. The SIC 710, Levy, is added during the intake process since TAS must also resolve the levy issue. The CA should take immediate actions to resolve the levy since it is causing the most harm to the taxpayer while at the same time obtaining information needed to resolve the CAWR issue. Example: The same facts as above, but TAS also sends the taxpayer's documentation to the CAWR unit via an OAR, and the CAWR unit makes a partial abatement which leaves the taxpayer with a remaining balance due. The taxpayer agrees they owe the remaining balance and requests an In-Business Trust Fund (IBTF) Express IA. The PIC is 675 because the CAWR assessment caused the balance due. The CA should still code the case with an SIC of 710 since they worked to resolve the levy issue. In addition, the CA should add an SIC 759, Other Installment Agreement Issue, because they helped the taxpayer set up an express IA to resolve the balance due before closing the case. Example: The taxpayer inquires about the status of their individual income tax return. Specifically, they want to know when they will receive their refund because their landlord is selling the property they are renting, and they have to vacate before the buyers close at the end of the month. They have signed a lease on a new apartment but cannot move in until they have paid the first month's rent and deposit. They need their refund to make payment. In addition, the taxpayer has a balance due from their previous individual income tax return and needs an offset bypass refund (OBR). IDRS research indicates their refund is being held for wage verification by IVO. The PIC is 045, because the underlying reason the taxpayer did not receive their refund within normal processing timeframes resulted from the IVO hold pending wage verification. The SIC is 060, IRS Offset, because documentation is needed to bypass an offset to the balance due liability. Example: Given the same facts as above, the CA submits the taxpayer's documentation to IVO via an OAR. IVO verifies the wages and grants TAS permission to issue a manual refund. Prior to closing the case, the CA reviews IDRS and notices that an Underreporter indicator is now present on the taxpayer's account. The CA contacts the taxpayer and reviews the CP2000 notice on AMS and IRP information. The taxpayer did not report wages from a part-time job they held for the first three months of the tax period in question. They say they never received a W-2 from their employer. The CA educates the taxpayer about how to respond to the notice if they agree with the additional tax proposed. The taxpayer says they will sign the notice and send it back as soon as they receive it in the mail. The CA should add SIC 660, Open URP (Underreporter Program), to Phoenix to reflect the work performed to develop and address the AUR issue with the taxpayer. While TAS did not keep the case open until the AUR unit posted the adjustment to the account, TAS took actions to perform additional AMS research on the CP2000 notice, reviewed the IRP information and addressed it with the taxpayer. Example: The taxpayer contacts the IRS after they tried filing electronically and their return was rejected because another individual filed a return for the same tax period using their SSN. The information reflected on the return does not match the taxpayer's current address, employer, or income. The assistor advises the taxpayer to file a paper return, which could take six (6) to twelve (12) weeks to process. The taxpayer says they cannot wait that long for their refund because they are three months behind on their car payments, and their lender is threatening to repossess the vehicle. The assistor refers the case to TAS because of the economic burden. The PIC is 425, Identity Theft. TAS should add SIC 310, Processing Original Return, since TAS must take actions to have the taxpayer's return processed and SIC 020, Expedite Refund Request, if TAS has to request verification of economic hardship to issue a manual refund. Example: TAS received a congressional inquiry from a taxpayer who is concerned because their wallet, containing a driver's license with their current address and their child's Social Security card, was stolen on October 31. After filing a police report, they were advised to contact the IRS. They tried contacting the IRS to report the incident before filing their individual tax return, but the IRS refused to do anything to help. The taxpayer filed their return and received a partial refund and a math error notice concerning their dependent's SSN. The taxpayer believes the math error resulted from the theft of their wallet containing their child's identity information. The PIC is 425. IDRS research shows a Math Error code and open controls on the account for dependent claimed by another person. TAS should add SIC 320, Math Error.
Issue Code Rules
13.1.16.17.1.3 (08-01-2025) Issue Code Rules The following rules are in place to accurately code cases: If the underlying cause of the taxpayer's problem is the identity theft, the PIC on Phoenix should always be 425. Most identity theft cases will have secondary issue(s). If the identity theft is discovered due to compliance activity (IVO, exam, AUR), capture that activity as the SIC. If the case involves economic burden, depending on the circumstances, consider whether 020, Expedite Refund Request, is an appropriate SIC. If the taxpayer was unable to file electronically because an identity thief filed first, use SIC 310, Processing Original Return, to capture the need to adjust the taxpayer's account per the duplicate return filed on paper by the true owner of the TIN. For more information, see IRM 13.1.16.17.1.2, Secondary Issue Code. If one of the underlying causes of the taxpayer's problem involves an audit where the taxpayer claimed Earned Income Tax Credit (EITC), TAS should use PIC 630, Open EITC Audit; PIC 639, EITC Reconsideration; or PIC 640, EITC Recertification. Note: If the taxpayer has an identity theft and an EITC issue, use issue code 425 as the PIC and the appropriate EITC code as a secondary issue. EITC takes precedence over all other issue codes except 425, Identity Theft. If the underlying cause of the taxpayer's problem involves an Affordable Care Act (ACA) issue, TAS should use PICs 920 to 924. ACA takes precedence over all other issue codes except Identity Theft and EITC. Note: If the taxpayer has an identity theft and an ACA issue, TAS should use issue code 425 as the PIC and the applicable ACA issue code as the SIC. Note: If the taxpayer has an EITC and an ACA issue, TAS should use the appropriate EITC issue code as the PIC and the appropriate ACA code as the SIC. If the underlying cause of the taxpayer's problem involves issue code 271, FATCA Withholding/Form 1042-S, it takes precedence over the issue code that describes the function questioning the withholding (typically 610). It does not take precedence over the issue codes for Identity Theft, EITC, and ACA. Note: If the taxpayer has an identity theft and a Form 1042-S withholding issue, TAS should use issue code 425 as the PIC and 271 as the SIC. Note: If the taxpayer has an EITC and a Form 1042-S withholding issue, TAS should use the appropriate EITC issue code as the PIC and 271 as the SIC. Note: If the taxpayer has an ACA and a Form 1042-S withholding issue, TAS should use the appropriate ACA issue code as the PIC and 271 as the SIC. If the taxpayer's problem involves issue code 940, Potential Scheme, it must be listed as a secondary issue code. Issue Code 940 should not be used as a primary issue code. There should always be a different primary issue code coded on the case. Examples of using the issue code rules are shown below: Example: The taxpayer tried to electronically file their individual tax return to get a refund. They contacted TAS for assistance because another return had been filed using the taxpayer's social security number. The taxpayer was served an eviction notice and needed their refund quickly. The CA asks the taxpayer to file a paper return and provides the taxpayer with the appropriate IRS address. The IRS receives the return. However, the taxpayer received Advanced Premium Tax Credit and failed to include Form 8962, Premium Tax Credit (PTC), when filing the return. The IRS rejects the return, and a RJ TC 150 is put on the taxpayer's account. The CA secures a Form 8962 from the taxpayer and sends an OAR to the Rejects Liaison. In addition, the CA verifies that Taxpayer Protection Program (TPP) moved the first return (filed by the Identity Thief) to MFT 32 as requested by TAS. The IRS processes the return per the OAR. However, when the return posts, the IRS selects the return for an EITC review. The correct Phoenix coding for this example is PIC 425, Identity Theft, with SIC 630, Open EITC Audit, SIC 920, ACA Health Ins Prem Tax Cred for Individuals under IRC 36B, and SIC 315, ERS/Rejects. Example: The taxpayer inquires about the status of their individual income tax return. Specifically, they want to know when they will receive their refund because their landlord is selling the property they are renting, and they must vacate before the buyers close at the end of the month. They have signed a lease on a new apartment but cannot move in until they have paid the first month's rent and deposit. They need their refund to make payment. IDRS research indicates their refund is being held for wage verification by IVO. The PIC is 045, Pre-refund Wage Verification Hold; because the underlying reason the taxpayer did not receive their refund within normal processing timeframes is due to the IVO hold pending wage verification. The CA works with the taxpayer to obtain verification of their wages and forwards the documentation to the IVO unit via an OAR to verify the wages and release the refund. The IVO unit refers the taxpayer's return to Examination in response to the OAR. The CA researches IDRS to find an Examination indicator and EITC project code on the taxpayer's account. The CA should change the PIC to 630, Open EITC Audit; and add SIC 045 to Phoenix.
Acronyms
Exhibit 13.1.16-1 Acronyms Acronym Definition ACCC Abbreviated Case Closure Criteria ACCP Abbreviated Case Closure Procedures ACA Affordable Care Act ACS Automated Collection System AMS Accounts Management Services AUR Automated Underreporter BMF Business Master File BOD Business Operating Division CA Case Advocate CAWR Combined Annual Wage Reporting CC Command Code CCI Centralized Case Intake CEAS Correspondence Examination Automation Support CFF Collection Field Function CI Criminal Investigation CII Correspondence Imaging Inventory CIQ Central(ized) Intake Queue CSED Collection Statute Expiration Date DART Date Assistance Request Received by TAS DV Disclosure of taxpayer verified - Taxpayer Authenticated ECD Estimated Completion Date EDCA Executive Director Case Advocacy EITC Earned Income Tax Credit e-Trak Electronic Tracking System EUP Employee User Portal FATCA Foreign Account Tax Compliance Act FPLP Federal Payment Levy Program FUD Follow Up Date IA Intake Advocate IAT Integrated Automation Technologies ICS Integrated Collection System IDRS Integrated Data Retrieval System IGM Interim Guidance Memorandum IRC Internal Revenue Code IRP Information Return Program IRS Internal Revenue Service ITM Integrated Talent Management IVO Integrity and Verification Operation LCA Lead Case Advocate LIA Lead Intake Advocate LTA Local Taxpayer Advocate MFT Master File Transaction NCD Next Contact Date NTA National Taxpayer Advocate OAR Operations Assistance Request OD Operating Division OPI Over-the-Phone Interpreter PIC Primary Issue Code PII Personally Identifiable Information PIN Personal Identification Number POA Power of Attorney PRF Privacy Release Form RGS Report Generation Software SBA Small Business Administration SBREFA Small Business Regulatory Enforcement Fairness Act SBU Sensitive But Unclassified SIC Secondary Issue Code SERP Servicewide Electronic Research Program SETR Single Entry Time Reporting SFC Senate Finance Committee SSN Social Security Number TA Technical Advisor TAGM Taxpayer Advocate Group Manager TAS Taxpayer Advocate Service TBOR Taxpayer Bill of Rights TC Transaction Code TCD Technical Communication Documents TFRP Trust Fund Recovery Penalty TIN Taxpayer Identification Number TP Taxpayer URP Underreporter Program
Guidance for Success in Phoenix
Exhibit 13.1.16-2 Guidance for Success in Phoenix The 'Guidance for Success' section resides within the Case Status and Path Window within each Phoenix case. The information provided in the 'Guidance for Success' is based on published IRM guidance and progresses with each Case Status update, i.e., New, In Review, Pending Assignment, Assigned, Initial Actions, Next Actions, Closing Actions and Closed. The information provided in the 'Guidance for Success' is based on published IRM guidance and outlines the basic steps to take throughout each Case Status. Employees with questions should seek the assistance of a manager, LCA, LIA, or Technical Advisor. Caution: This information is updated periodically and does not replace or supersede IRM guidance.
Phone Application Procedures
Exhibit 13.1.16-3 Phone Application Procedures The purpose of the new phone application is to create a line for taxpayers with quick questions concerning an open TAS case. Some additional benefits of this include: Allow new employees to practice the skills they learned in class earlier in the OJI process; Build communication, Phoenix and documentation skills; Provide better service to our taxpayers; Increase the Level of Service (LOS) for TAS; Create a fast-track line for quick calls on open cases; and Decrease wait times for taxpayers on both lines. Calls will continue to be transferred to TAS by the NTA toll-free line assistors. NTA toll-free assistors will transfer the call as follows: Phone Line Type of Call Assignment of Calls 788 English/789 Spanish Phone Application New Inquiry or Closed TAS Case Fully trained Intake 791 English/792 Spanish Phone Application Inquiry on an Open TAS Case Intake who has minimally completed ITM Course 23262 Intakes will sign into the different phone applications depending on the schedule and needs of the office for the day. Intakes assigned to the 788 English/789 Spanish Phone Application will continue to follow IRM 13.1.16, Receipt and Intake of TAS Cases, procedures. Inquiry on an Open TAS Case:Taxpayers with an open case contacting TAS, likely have questions about: Next contact date (NCD); Status of the case and are unable to contact the CA (either because the taxpayer no longer has the CA's phone number or because the CA was not available at the time of the call); or Information either about their assigned CA or requested by the CA (Fax, Phone, Address, Did the CA receive documents sent, etc.). See IRM 13.1.16.11, Inquiries on Open and Closed Cases, if there is an open case in Phoenix and explain to the taxpayer there is an open case. If you identify a time-sensitive issue that could adversely impact the taxpayer if actions are not taken immediately. See IRM 13.1.16.8.1, Immediate Elevation of Emergency Cases. If Then The initial contact has not passed Advise the taxpayer or representative of the first contact date, case file number, and office contact information including phone, fax, and address. Complete a Phoenix Log Communication. The assigned CA has already been in contact with the taxpayer and the taxpayer is calling before the NCD has passed or the NCD has expired without taxpayer contact Review Phoenix Feed and update the taxpayer or representative on the progress of the case. Send an email to the CA and their manager alerting them to the taxpayer's call. There should be no PII included on the subject line of the email because the subject line is not encrypted. Complete a Phoenix Log Communication. Document your discussion including disclosure verification and the NCD given to the taxpayer and a copy of the email in the Phoenix Log Communication. Note: Typically, the Intake Advocate receiving the call from the taxpayer is not in the same Phoenix organization as the CA assigned the case. Phoenix will not allow the Intake Advocate to populate the Phoenix Case Actions screen with the NCD. Intake Advocates will enter this information into the history text field and send an email to the CA to alert them to the taxpayer's contact and new NCD. What if the Call is NOT an open Phoenix case? If you are assigned to Application 791/792, explain to the taxpayer that they have been transferred to the wrong line and you are not able to assist the taxpayer. Offer to transfer the call or take a message: Transfer – If the taxpayer wants to be transferred advise them of the 877-777-4778 phone number in case they are disconnected and transfer them to line 1788 English or 1789 Spanish. Inform the taxpayer of the extended wait time for the Intake line creating new cases. Explain the need to provide their name and the TIN and to inform the next account assistor of the 4-digit transfer PIN they provided at the beginning of the call and that the transfer PIN is good only for this call and any subsequent transfers that result from this call. If the taxpayer wants to leave a message you will need to write down their Name, Phone Number, and Best Time to contact. Advise the taxpayer of the 877-777-4778 phone number in case they have additional questions. Let them know someone will contact them within 24 hours. Does this change the current 788/789 application procedures?No, the current 788/789 application will remain the same. It is for fully trained intakes and all calls that come in on this phone application will be worked as normal, following procedures in IRM 13.1.16, Receipt and Intake of TAS Cases. DO NOT transfer taxpayers to the new phone application or direct them to call back and ask for the Open Phoenix line. Note: Calls will never be transferred from 788/789 to 791/792 lines at any point. Even if you are working the 788/789 line and a call comes in on an open Phoenix case you will assist that taxpayer. Who will work this line?The intent of this new training line is to have new intakes work the calls on this queue between the completion of ITM Course 23262 (TAS Intake Advocate Training) and ITM Course 62844 (Agent Finesse and Telephone Training), and prior to going to ITM Course 26780b (Intake Advocates Accounts Training- Part 2). This will give the intakes the ability to get used to the phones and apply what they learned in the initial 23262 training without having the complexity of the 788/789 line. Once the intakes complete ITM Course 26780b, they will be assigned to the 788/789 line to be fully trained on all lines.
Source: official text