 |
13.1.8.2
(02-01-2006)
Control Principles
-
AllCongressional inquiries received by TAS will
be controlled on the Taxpayer Advocate Management Information System (TAMIS).
This includes both tax account and non-tax account related inquiries. Exception: General telephone (or e-mail) inquiries from a
Congressional office that can be answered while on the line need not be controlled.
-
Forward all uncontrolled Congressional inquiries received in the field
Operating Divisions/Functional Units (ODs/FUs) for assignment to the geographic
LTA in the member of Congress' state. All Congressional inquiries received
in a campus should be transferred to the LTA of the member’s state,
unless there are special circumstances where the LTAs agree it is best to
work the case in the campus. Cases requiring normal campus assistance should
be worked through the Operations Assistance Request (OAR) process. FUs should
work all controls assigned to them by Legislative Affairs on i-trak (the web
based Servicewide document tracking application that replaced the Executive
Control Management System (ECMS)).
-
Taxpayer correspondence that is noted as having a courtesy copy (cc)
sent to a Congressional office will not be treated as a Congressional inquiry.
See IRM 13.1.8.10
,
Disclosure Issues.
-
When responding to Congressional offices in writing, signature authority
may not be delegated below the LTA on TAS cases. The Area GL and Legislative
Affairs will determine signature authority on non-criteria cases. See IRM 13.1.8.4,
Case Processing.
-
All Congressional inquiries received by ODs/FUs in National Office are
forwarded to Legislative Affairs for review and control on i-trak.
Exception:
The National Taxpayer Advocate (NTA) will
control and assign inquiries addressed to that office.
|
|
|
