Memo Addresses Suspension of TAS Cases From IRS Passport Program

Expiration Date: 08/13/2021
Impacted IRM(s): IRM 13.1.24 

August 14, 2019

MEMORANDUM FOR TAXPAYER ADVOCATE SERVICE EMPLOYEES

FROM:
Bridget Roberts
Acting National Taxpayer Advocate

SUBJECT:
Passport Advocacy Changes Caused by the IRS Commissioner's Temporary Decision

The purpose of this memorandum is to provide guidance to TAS advocates in response to a temporary change in how the IRS handles taxpayers working with TAS and who are subject to the Passport Certification Program.

Background

The National Taxpayer Advocate has long advocated to exclude certain taxpayers with TAS cases from passport certification. She proposed that taxpayers coming to TAS certified would remain certified until TAS helped them obtain a statutory or discretionary exclusion. However, taxpayers who took steps to resolve their debt by seeking TAS help before certification would be protected from certification while working with TAS.

The IRS Commissioner Charles Rettig has not made a final decision on this proposal. He has agreed to temporarily suspend TAS cases from the Passport Certification Program. Effective July 25, 2019, all open TAS cases with a certified taxpayer will be systemically decertified. New TAS taxpayers will also be systemically decertified.

SB/SE identifies all open TAS cases by the TAS IDRS marker (TC 971 AC 154 with “TAS” in the MISC field). TAS uses a batch process to input this marker on all open cases. SB/SE will input a TC 972 AC 641 to reverse certification for these taxpayers and reprogrammed their systemic process to exclude from passport certification any taxpayers with at least one TAS IDRS marker on a balance due module. This means that until the Commissioner makes a final determination, all TAS taxpayers with at least one TAS IDRS marker on a balance due module will be protected from certification. Once the TAS case is closed and the TAS IDRS marker reversed, the taxpayer will again be eligible for certification if no other exclusion applies.

TAS IDRS Marker Considerations

Case Advocates working with taxpayers subject to certification must ensure their taxpayers, both primary and secondary, are protected with a TAS IDRS marker. For taxpayers with multiple modules controlled by TAS, the TAS IDRS marker must be on at least one balance due module.

If the TC 971 AC 154 with “TAS” in the MISC field does not appear within 21 days of the TAS Received Date, Case Advocates will input the missing indicator(s) on IDRS.

Caution: Only input the missing indicator on modules listed on TAMIS Taxpayer Screen 1. Otherwise, TAS's batch process will not reverse the indicator when TAS closes its case.

To help us improve this process, report the case number of all cases where the indicator failed to appear on IDRS to the *TAS TAG Policy and Guidance mailbox.

Temporary Decision's Effect on TAS Advocacy Guidance

This memorandum makes the changes to IRM 13.1.24.8, Advocating for Taxpayers Facing Passport Revocation/Denial, noted below. These changes are temporary and will be reevaluated once the Commissioner makes a final determination.

• IRM 13.1.24.8.4, Advocating for Uncertified Taxpayers with Seriously Delinquent Tax Debt, is suspended.

  • Taxpayer Assistance Orders (TAOs) using Form 9102-DE, Passport Discretionary Exception TAO Template, are no longer necessary.

  • Local Taxpayer Advocates (LTAs) will close all open or appealed Form 9102-DE TAOs as complied once the LTA confirms the presence of TAS's IDRS marker on at least one balance due module for the primary and secondary taxpayers. See the TAS IDRS Marker Considerations section above if the indicator is not present.

• IRM 13.1.24.8.5.2, Resolve the Debt, is suspended.

  • TAOs using Form 9102-PDRE, Passport Debt Resolution or Exclusion TAO Template, are no longer necessary. TAS employees can use Operations Assistance Requests (OARs) to advocate for resolution of the taxpayer's debt.

• IRM 13.1.24.8.5.3, Decertify the Debt with the Department of State, is suspended with respect to issuing TAOs seeking manual decertification and modified with respect to issuing TAOs seeking expedited decertification.

  • TAOs using Form 9102-DC, Passport Non-Expedite Decertification TAO Template, are no longer necessary. Since the TAS IDRS marker will now trigger systemic decertification, partial resolution of the debt during the TAS case will not require manual decertification.

  • TAOs using Form 9102-EDC, Passport Expedite Decertification TAO Template, will still be necessary. For example, a taxpayer may come to TAS needing to travel before the presence of the TAS IDRS marker leads to systemic decertification. In these situations take the following steps:

    • The Case Advocate assigned the case will input the TAS IDRS marker (TC 971 AC 154 with “TAS” in the MISC field) on all balance due modules using IDRS Command Code REQ77.

    • The Case Advocate will prepare Form 14794, Expedited Passport Decertification, and include proof of travel and the State Department denial letter. The LTA will sign the form.

    • A TAO prepared using Form 9102-EDC will be sent to the *SBSE Passport Group with Form 14794 and required documentation. It is not necessary to wait for the TAS IDRS markers to post before issuing the TAO.

Effect on other documents

TAS will not incorporate this guidance into the next revision of IRM 13.1.24, Advocating for Case Resolution, as IRS Commissioner Rettig's decision is temporary. New guidance will be issued once IRS Commissioner Rettig makes a final decision on this issue.

Contact

If you have any questions, please contact Michael Kenyon, Deputy Executive Director of Case Advocacy, Technical Support, at (701) 237-8299.

cc:
www.IRS.gov