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13.1.2.3
(01-27-2009)
Implementation of RRA98 Provisions in Taxpayer Advocate Service
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The following sections contain guidance to TAS on how to implement specific provisions of RRA98.
13.1.2.3.1
(01-27-2009)
Identify Yourself
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RRA98 § 3705 requires all employees to identify themselves upon initially contacting a taxpayer or representative. The first
opportunity for Taxpayer Advocate Service employees to identify themselves will occur when they initially make telephone contact
with their customers to clarify case issues and provide the customer with planned actions.
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Immediately upon telephone contact, tell the taxpayer or representative your name, your job title and your unique employee
identification number. If you do not make telephone contact, your initial letter to the customer must contain the above identifying
information.
This will satisfy the requirements of this section of the law.
13.1.2.3.2
(01-27-2009)
Inform Taxpayer Of Taxpayer Advocate Service (TAS) Independence
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IRC § 7803(c) requires TAS employees to inform customers of the independence of the Taxpayer Advocate Service and the reporting
requirements to Congress through the National Taxpayer Advocate. At an appropriate time during the initial telephone contact,
make the following statement (or something similar):
"The Taxpayer Advocate Service organization operates independently of any other Internal Revenue Service office and reports
directly to Congress through the National Taxpayer Advocate. This independence allows us to work more effectively as advocates
for taxpayers. "
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If telephone contact is not made, this statement of independence must be included in written correspondence to the customer.
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IRC 7803(c)(4)(A)(iv) states TAS may, at the discretion of the Local Taxpayer Advocate, not disclose to the IRS contact with,
or information provided by, such taxpayer.
13.1.2.3.3
(01-27-2009)
Significant Hardship
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RRA98 expanded the circumstances under which a Taxpayer Assistance Order (TAO) may be issued. The Amendment provided that
a "significant hardship"
is deemed to occur if one of the four factors exists:
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An immediate threat of adverse action;
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A delay of more than 30 days in resolving the taxpayer's account problems;
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The incurring by the taxpayer of significant costs (including fees for professional representation) if relief is not granted;
or
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Irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not granted.
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The IRS RRA98 § 1102(c), amended the definition of " significant hardship"
to include a "delay of more than 30 days in resolving taxpayer account problems."
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