IRS Written Communication

13.1.6.4  (04-01-2003)
Written Communication

  1. While the majority of your contacts with others will be oral, sometimes written communication is necessary to:

    • Send promised information;

    • Confirm agreed upon issues between you and the customer; or

    • Meet procedural or statutory requirements.

  2. Written communication to internal customers (employees within TAS or IRS) may also be necessary. Refer to IRM 13.6.1, Internal Communication for additional information on TAS internal communication procedures.

  3. An effective business letter has strength and sincerity which is achieved through proper wording and tone.

  4. For effective and professional business writing, you need to develop a courteous tone that is business like, but still:

    • Polite;

    • Friendly;

    • Sincere; and

    • Human.

  5. To get results, you must make the message:

    DIRECT 1. Always begin with an explanation of why you are writing the letter.

    Example:

    This is in response to your correspondence dated XXXXXX, ___referred to our office by_____. You expressed concern regarding (List each issue briefly in the same order as the taxpayer's inquiry).

    CLEAR 1. Respond to each issue the customer has raised in the order it is listed in the introductory paragraph.
    2. Write one paragraph per issue.
    3. Write as you would speak.
    4. Provide the taxpayer with the answer, then explain the rationale.
    5. Use the active voice not the passive voice.
    Example of Passive voice: My office is responsible for reviewing and monitoring correspondence.
    Example of Active voice: My office reviews and monitors correspondence.
    6. Create a positive tone.
    Example of Negative Tone: Don't hesitate to call me if you have questions.
    Example of Positive Tone: Please call me if you have questions.
    7. Use bullets, lists or headings on complex, technical information.
    COMPLETE 1. The message should include all necessary information.
    2. You can achieve brevity in content by omitting needless words.
    Examples:
    Instead of:Use
    in order toto
    for the purpose of for
    enclosed you will findenclosed is
    3. Write so the reader can understand your letter, the first time it is read.
    4. Avoid using specialized terms.
    Examples:
    Instead ofUse
    accordingly so
    demonstrate show
    pursuant to under
    5. Be specific, use concrete words, not vague and abstract ones.
    Example of vague : We will process your application shortly.
    Example of specific: We will process your application by MM/DD/YYYY.

  6. Clearly state what will happen next.

    • Let the customer know what to do (e.g., sign and return a form)

    • Let the customer know what to expect (e.g., when an item will be mailed)

  7. Let the customer know what you'll do (such as monitor the account to be sure the disputed balance is cleared).

  8. TAS has specific requirements which need to be incorporated in letters sent by our employees, including the fact that they should be issued on TAS letterhead stationary. "Quick notes " are not acceptable. If sending a letter, other than a TAS pattern letter, as listed in the exhibit of this section, ensure all required TAS information is listed in the body of the letter.

13.1.6.4.1  (04-01-2003)
TAS Pattern Letters

  1. TAS pattern letters are located on the TAS Web site.

  2. Before initiating correspondence, check CFINQ to ensure authorized representatives receive copies of correspondence or requests for documentation. Refer to IRM 13.1.10.3.1, Power of Attorney and Other Representatives.

  3. It is mandatory to document TAMIS, if you issue a TAS letter.

13.1.6.4.1.1  (10-31-2004)
Specialized TAS Letters

  1. TAS letters have been developed to include specific mandatory statements and explanations on certain issues. TAS letters must include the TAS logo, office name and address, case advocate's name, telephone number, employee number and hours available.

  2. The independence statement must be included in the initial contact. Refer to IRM 13.1.2.4, RRA98 §1102(a)/IRC §7803(c) Inform Taxpayer of Taxpayer Advocate Service Independence.

13.1.6.4.1.1.1  (04-01-2003)
TAS Claim Disallowance Letter and Partial Claim Disallowance Letter (105/106 TAS Letter)

  1. A claim disallowance or partial disallowance statement is required by statute, if you disallow a taxpayer's claim, partially or in full. Disallowance letters must contain certain elements by statute, include information concerning a taxpayer's appeal rights and must be sent by certified mail.

  2. Refer to IRM 13.1.7.10.3.8, Claims under TAS closing actions for additional actions necessary before closing a case involving a claim.

  3. Claim and partial disallowance letters require the signature of the Area Taxpayer Advocate. The local TAS office will thoroughly review the letter and forward to the area office for signature. The area office will determine the signature routing procedures.

  4. Refer to TAS Claim Disallowance Letter (105 TAS Letter) and TAS Partial Disallowance Letter (106 TAS Letter) located on the TAS Web site.

13.1.6.4.1.1.2  (04-01-2003)
TAS Refund in Error; Return Check Letter (510 TAS Letter)

  1. A 510 TAS Letter is required to be issued when you determine a refund has been issued in error. The letter informs the taxpayer a refund check was issued in error and explains the requirement of any necessary repayment of interest.

  2. The 510 TAS Letter can be signed by a case advocate.

  3. Refer to TAS Refund in Error; Return Check Letter (510 TAS Letter) located on the TAS Web site.

13.1.6.4.1.1.3  (04-01-2003)
TAS Penalty Waiver or Abatement Disallowed/Appeal Procedure Letter (854 TAS Letter)

  1. A 854 TAS Letter is required to be issued when you deny the penalty waiver or abatement request. TAS is required to issue this letter informing the taxpayer of a disallowance of a penalty abatement request, the reason for the denial and to provide the taxpayer with information on how to appeal the denial of the claim for penalty abatement.

  2. The 854 TAS Letter can be signed by a case advocate.

  3. Refer toTAS Penalty Waiver or Abatement Disallowed/Appeal Procedure Letter (854 TAS Letter) located on the TAS Web site.

13.1.6.4.1.1.4  (04-01-2003)
TAS Installment Agreement Rejection Letter (2272 TAS Letter)

  1. A 2272 TAS Letter is required to be issued when you determine an Installment Agreement cannot be considered. The letter informs the taxpayer that the agreement has been rejected and provides the taxpayer with their collection appeal rights if they disagree. The letter is also used to inform taxpayers about extensions to the collection statute on Form 900, Tax Collection Waiver.

  2. The 2272 TAS Letter can be signed by a case advocate.

  3. Refer to TAS Installment Agreement Rejection Letter (2272 TAS Letter) located on the TAS Web site.

13.1.6.4.1.1.5  (04-01-2003)
TAS Installment Agreement Letter (3217 TAS Letter)

  1. A 3217 TAS Letter is required to be issued when you grant, or partially grant, an Installment Agreement. The letter explains the terms and conditions of an installment agreement.

  2. The 3217 TAS Letter can be signed by a case advocate.

  3. Refer to TAS Installment Agreement Letter (3217 TAS Letter) located on the TAS Web site.


Fouts Law Office · 572 Maddox Drive, Suite 213 · Ellijay, GA 30540 · Tel: (800) 509-2770 · Fax: (706) 636-5293
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