IRS Delegates TAS Authority to Correct Premium Tax Credit Errors

Delegation Order 13-4, Authority of Taxpayer Advocate Service Employees to Perform Certain Submission Processing Functions Related to Error Code 190, Affordable Care Act (ACA)

(1) Authority of Taxpayer Advocate Service Employees to Perform Certain Submission Processing Functions Related to Error Code 190, Affordable Care Act (ACA)

(2) Authority: In emergency situations having a significant negative impact on the IRS’s ability to perform the actions below, the Taxpayer Advocate Service, for cases meeting criteria for acceptance as set forth in IRM 13.1.7 (or successor provisions), is hereby granted the authority to perform the following duties assigned to Submission Processing employees to resolve Error Code (EC) 190, ACA under the procedures contained in IRM 3.12.3.2, Introduction, and IRM 3.12.3.20.2.3, Correction Procedures (EC 190, ACA) (or successor provisions):

• Correcting errors relating to the premium tax credit made by taxpayers and tax return preparers, or errors made by other IRS employees in the pipeline during return processing.

• Assigning a Taxpayer Notice Code (TPNC) to inform the taxpayer of a math error related to the premium tax credit being claimed by the taxpayer.

• Correcting coding and transcription errors and misplaced entries on displayed fields to resolve EC 190, ACA.

Whether an emergency situation exists will be determined by agreement between the National Taxpayer Advocate and the Commissioner Wage & Investment.

(3) Delegated To: Taxpayer Advocate Service employees no lower than Case Advocates graded GS-07.

(4) Redelegation: This authority may not be redelegated.

(5) Source of Authority: Treasury Order 150-10.

(6) To the extent that authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.

Signed:

Charles P. Rettig
IRS Commissioner