 |
13.1.8.11
(02-01-2006)
Closing Actions
-
Follow the guidelines in IRM 13.1.7, Taxpayer Advocate
Case Processing, to determine when to close the case. TAS will communicate
with the Congressional office throughout the process unless the office requests
that TAS work with the taxpayer directly, or determines it no longer wishes
to stay involved. The office staff will also determine if telephonic closure
is acceptable.
Note:
Even though the Congressional office is no longer involved
in the case, the TAMIS coding should still reflect "Congressional
"
for tracking purposes.
-
All tax account related Congressional inquiries that meet TAS criteria
are subject to the same standards as any other TAS criteria case and will
be part of the Quality Review samples. An apology must be given on TAS criteria
cases, including Congressional inquiries that meet the criteria, except as
noted below in (3). The following IRM sections address apologies:
-
IRM 13.1.6.5, Apology- In every initial contact
with the taxpayer, you are required to furnish an apology
-
IRM 13.1.7.6.3,Initial Case Actions/Contact by the Case
Advocate (Criteria 5–7) - The acknowledgment, whether by phone
or in writing, must include an apology for any errors, delays, or for unresponsiveness.
-
IRM 13.1.7.10.2, Closing Actions - Your closing
contact must contain an apology specific to the taxpayer's concern.
-
Apologies should be individualized and sincere. If an apology is clearly
not appropriate, address the reasons in TAMIS history.
-
Ensure the case is closed on TAMIS, by completing all case screens including
the closing action screen and the Congressional Screen.
Reminder:
Ensure the Closed Date field on TAMIS is completed on the Congressional screen.
|
|
|
