TAS Updates Guidance on Accepting Cases Under Public Policy
TAS Updates Guidance on Accepting Cases Under Public Policy
- AuthorsCollins, Erin M.
- Institutional AuthorsU.S. Taxpayer Advocate Service
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-27525
- Tax Analysts Electronic Citation2021 TNTF 132-242021 TNTG 132-31
Expires: 7/5/2023
Impacted IRM(s): 13.1.7
Date: July 6, 2021
MEMORANDUM FOR
TAXPAYER ADVOCATE SERVICE EMPLOYEES
FROM:
Erin M. Collins
National Taxpayer Advocate
SUBJECT:
Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy
The purpose of this memo is to provide guidance for TAS employees on the types of cases accepted into TAS under Criteria 9 – Public Policy, as outlined in Internal Revenue Manual (IRM) 13.1.7.2.4, TAS Case Criteria 9, TAS Public Policy.
Under Internal Revenue Code (IRC) 7803(c)(2)(C)(ii), I have the sole authority to determine case acceptance criteria. As established in IRM 13.1.7.2.4, if I determine that a compelling public policy warrants assistance to an individual or group of taxpayers, I can designate the issue as meeting case Criteria 9. At the current time, I am authorizing the following four issues for acceptance under Criteria 9 when the case does not meet TAS Criteria 1 through 8:
1) Cases involving the tax-exempt status of organizations subject to an IRS automatic revocation of the organization's tax-exempt status for failure to file an annual return or notice for three consecutive years.
2) Cases involving any tax account-related issue referred to TAS from a Congressional office, except for:
Economic Impact Payment (EIP) issues. See IGM TAS-13-1120-0018, Economic Impact Payments.
Issues involving the exclusion of unemployment compensation received during taxable year 2020 from adjusted gross income pursuant to Section 9042 of the American Rescue Plan Act of 2021 (ARPA) by taxpayers who filed their tax year 2020 return prior to implementation of the bill. See IGM TAS-13-0521-0006, Interim Guidance on Exceptions to TAS Case Acceptance Criteria Taxpayer Issues Related to Unemployment Compensation Received in Tax Year 2020; and
Advance Child Tax Credit (Adv CTC) issues. See IGM TAS-13-0721-0009, Advance Child Tax Credit.
3) Cases involving revocation, limitation, or denial of a passport under IRC 7345.
4) Cases that have been referred to a Private Collection Agency for collection of a federal tax debt under IRC 6306.
Reminder: If a case involves an issue designated for acceptance under criteria 9, you should first determine if the taxpayer's circumstances meet TAS case criteria 1 through 8. The case should only be accepted under Criteria 9 if it does not meet any other TAS case criteria.
Effect on Other Documents: This IGM supersedes TAS-13-0521-0005 (May 6, 2021). TAS will not incorporate this guidance into IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, because TAS will issue guidance at least once every two years on case issues authorized for acceptance under TAS Case Criteria 9.
Please contact Michael Kenyon, Deputy Executive Director of Case Advocacy, Technical Support, at (701) 237-8299, if you have questions.
- AuthorsCollins, Erin M.
- Institutional AuthorsU.S. Taxpayer Advocate Service
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-27525
- Tax Analysts Electronic Citation2021 TNTF 132-242021 TNTG 132-31
