TAS Updates Guidance on Accepting Cases Under Public Policy

1. Cases involving any taxpayer tax account-related issue referred to TAS from a Congressional office, except for:

• Issues involving the exclusion of unemployment compensation received during tax year 2020 from adjusted gross income pursuant to Section 9042 of the American Rescue Plan Act of 2021 by taxpayers who filed their tax year 2020 return prior to implementation of the Act. See TAS-13-0521-0006, Interim Guidance on Exceptions to TAS Case Acceptance Criteria Taxpayer Issues Related to Unemployment Compensation Received in Taxable Year 2020;

• For specified timeframes during 2022, issues solely involving the processing of individual or business original or amended returns filed by mailing the paper return; and

• Returns assigned to the IRS Wage & Investment's (W&I) Unpostable or Error Resolution/Reject units for returns in ERS Status 900 (overflow), 100 (initial screening stage), 281-284 (systemic pilot program non-workable suspense), and 481-484 (systemic pilot program, workable suspense). This includes but is not limited to returns claiming the Health Insurance Premium Tax Credit for Individuals.

  See IGM TAS-13-0522-0007, Interim Guidance on Changes to TAS Case Acceptance Criteria, for timeframes on when TAS will begin accepting cases for these account-related issues and for exceptions regarding certain prior year returns filed by mailing the paper return.

  Regardless of the limitations above, TAS may still accept cases involving any taxpayer tax account-related issue where the Local Taxpayer Advocate determines that the taxpayer's specific facts warrant assistance from TAS to advocate for the taxpayer.

2. Cases involving revocation, limitation, or denial of a passport under IRC § 7345.

3. Cases that have been referred to a Private Collection Agency for collection of a federal tax debt under IRC § 6306.

4. 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. See IRC § 6033(j).