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13.1.9.2
(10-01-2001)
Introduction (SFC) Case Procedures
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In September 1997, the Senate Finance Committee
(SFC) held hearings on allegations of IRS abuse of taxpayers and their rights.
The hearings were widely publicized and were covered on television, radio,
and in newspapers and focused on stories from taxpayers concerning employee
intimidation, harassment, and employee misconduct. The hearings encouraged
taxpayers that felt mistreated by the IRS to come forward.
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The Chairman of the SFC made it his mission to
work with the IRS to ensure that taxpayer's rights are protected. A team was
developed in the Taxpayer Advocate Service Headquarters Office to work with
the Chairman and the SFC staff. The team was named the Senate Finance Committee
Task Force. The National Taxpayer Advocate (NTA) initiated the task force
to develop procedures, review SFC cases, control the work, and monitor the
project's success.
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The task force worked with Taxpayer Advocates
in the districts and campuses, taxpayers, and the Senate Finance Committee's
Office to resolve taxpayers' complaints and problems. The NTA also charged
the task force with identifying the underlying causes of these problems and
determining why they were not addressed at the earliest possible opportunity.
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In December 1998, the NTA decided that the SFC
task force would become a permanent function within the IRS NTA Office. As
of March 1, 1999, a permanent staff was hired and reported for duty. The SFC
task force became the SFC Program, permanently located within the Taxpayer
Account Operations Office. A program analyst under the Director, Taxpayer
Account Operations in Headquarters is assigned to coordinate the SFC program.
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The IRS Commissioner and the NTA requested a
"Special Review Team"
visit some sites that had SFC cases. The
accuracy, tone, and overall case processing elements of these cases needed
improvement. The offices that worked these cases needed guidance and procedures
on how to best work and report on these cases.
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The Commissioner and the NTA met with the SFC
Chairman and the staff to discuss the negative feedback the Chairman was receiving
from the constituents. The NTA agreed to make procedural changes to ensure
everything that could be done for taxpayers was considered and no case would
be closed until all actions were completed. The independent review process
was established to review SFC cases.
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The Chairmanship of the Senate Finance Committee
changes as the majority in the Senate changes. Therefore, procedural changes
may need to be made to accommodate the requests of the Ranking Majority Chairman
and staff.
13.1.9.2.1
(10-31-2004)
How SFC Cases are Received
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A taxpayer writes to the Senate Finance Committee
regarding a tax matter or the behavior of an IRS employee. The SFC office
determines if the correspondence should be referred to the TAS for resolution.
The SFC office informs the taxpayer by letter that the correspondence will
be forwarded to TAS within 14 days unless the taxpayer objects to the referral.
If the taxpayer does not object, the correspondence is forwarded to the National
Taxpayer Advocate for review. If the taxpayer objects to the LTA handling
his or her case after receiving the acknowledgment letter, the SFC analyst,
in Taxpayer Account Operations, will contact the Area Director to request
the case be worked by a member of the ATA staff or by another local TAS office.
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The National Taxpayer Advocate will read the incoming
correspondence of the taxpayer, as well as the concerns expressed in the cover
letter sent by the Chairman of the Senate Finance Committee. The NTA will
forward the correspondence along with any concerns to the SFC program analyst
in the Taxpayer Account Operations office.
13.1.9.2.2
(10-31-2004)
SFC Case Processing Procedures
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The SFC program analyst in the Taxpayer Account
Operations office date stamps incoming correspondence and researches the Integrated
Data Retrieval System (IDRS), the Executive Correspondence Management System
(ECMS) and the Taxpayer Advocate Management Information System (TAMIS). The
SFC program analyst will determine the appropriate office where the case will
be worked. Refer to IRM 13.1.7.4.3, Exceptions to Transfers
.
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The SFC program analyst will prepare and send
an acknowledgement letter to the taxpayer advising receipt of the correspondence
from the SFC and provide the address and phone number of the Advocate's office
where the case is assigned. If the taxpayer objects to the LTA handling his
or her case after receiving the acknowledgment letter, the SFC analyst, in
Taxpayer Account Operations, will contact the Area Director to request the
case be worked by a member of the ATA staff or by another local TAS office.
The SFC program analyst will also prepare an acknowledgement letter to the
Chairman of the SFC, for the signature of the NTA. A copy of the acknowledgement
letter sent to the taxpayer will be enclosed with the letter to the Chairman.
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SFC Cases are governed by the general case processing
rules detailed in IRM 13.1.7, Taxpayer Advocate Case Processing,
in addition to the special guidelines in this section.
13.1.9.2.2.1
(04-01-2003)
SFC Case Assignment
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Once the SFC program analyst determines which
TAS office will work the case, the analyst will control the case on TAMIS
and ECMS. The correspondence and the acknowledgment letter will be scanned
into ECMS. If necessary, copies of the correspondence and any related documents
will be shipped by overnight or priority mail. The SFC program analyst will
maintain a copy of the taxpayer correspondence in headquarters and will associate
a copy of the final letter upon closure. A SFC case is identified on TAMIS
taxpayer screen by a
"21398"
in the local
use field and a
"10"
in the special
case field on the taxpayer screen. The ECMS control number will be
added to TAMIS Taxpayer Screen in the ECMS field. The TAMIS case file number
will be added to ECMS using the other identification number field. After the
case has been created on TAMIS and ECMS, the SFC analyst will transfer the
case to the office that will work the case. The LTA or manager then assigns
the case and updates TAMIS to the assigned employee number.
SFC cases will be assigned to Senior Associate Advocates (SAAs), Analysts
or management staff members.
13.1.9.2.2.2
(10-31-2004)
SFC Initial Case Actions
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Upon receipt, review the SFC case and IDRS, conduct
any other necessary research and request all necessary internal documents,
such as administrative files, tax returns, open or closed Taxpayer Delinquency
Account (TDA) records, etc. Research ECMS to determine if additional correspondence
has been received by TAS from other congressional offices. Input complete
updates and histories on TAMIS. In addition, enter the history highlights
on ECMS.
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Within 7 calendar days of
date of the TAS' acknowledgment letter (3 workdays if criteria
1–4):
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Make initial contact with the taxpayer. The purpose
of the initial contact is to clarify the issues, provide your name, employee
number, telephone, and fax numbers and the office hours you are available.
Whenever possible, make initial contact by telephone. If it is not possible
to contact the taxpayer by telephone, document the reason on TAMIS and send
a letter on or before the 7th calendar day from the
date on the TAS acknowledgment letter (3 workdays if criteria
1–4). To be considered timely, the letter should be mailed on
or before the7th calendar day (3rd workday for criteria 1–4)
. The letter should state what the issues are and should ask the taxpayer
to contact the TAS office if s(he) believes the issues are not correct. Establish
and inform the taxpayer of the next contact date (NCD) and/or estimated completion
date (ECD).
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When appropriate, suspend all notices and any IRS
enforcement actions. Be sure to extend STAUPS, ACS holds, and contact revenue
officers as needed. If you are unable to suspend a notice or enforcement action
prior to issuance, notify the taxpayer immediately.
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Establish an IDRS control on the affected account(s).
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If additional information is needed from the taxpayer
to assist in resolving the tax problem, request it at the time of initial
contact (if the information needed is known). State why the additional information
is needed and give the taxpayer a specific date to provide the additional
information. If contact is by telephone, negotiate a reasonable due date with
the taxpayer.
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When the issues are beyond the expertise of the
assigned employee, solicit the assistance of a Technical Advisor after discussion
with the employee's manager. See IRM 13.1.7.9, Contacting the Technical Advisor.
13.1.9.2.2.3
(04-01-2003)
Subsequent Actions on SFC Cases
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If you request additional information from the
taxpayer and do not receive it by the requested date, contact the taxpayer
by telephone, if possible.
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If the taxpayer states the information requested
was already mailed, wait an additional 5 workdays. If
additional time is needed, provide the taxpayer with another contact date
(NCD).
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If the information is not received after the 5th
workday or later documented date, contact the taxpayer again and request that
a second copy of the information be mailed or faxed. Send a letter to the
taxpayer to follow-up your telephone request unless the taxpayer indicates
it will be faxed or mailed within 2 days. The letter
will serve to document and verify your request. State what the probable outcome
of the case will be if the taxpayer does not provide the information. Update
TAMIS with all actions taken and all information received both orally and
in writing.
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If the taxpayer states that he or she needs more
time to provide the requested information, grant a reasonable period of time
and update TAMIS. If the taxpayer states that it is not possible to provide
the additional information;
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Work the case with the available information
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Update TAMIS
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Explain to the taxpayer the consequences involved
in resolving the issue without the information requested.
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Establish and inform the taxpayer of a NCD or ECD.
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Record each new NCD or ECD on TAMIS.
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When you receive the information needed to resolve
the case, take the action(s) within your authority.
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Consult or negotiate with Operating Division or
Functional Unit contacts to resolve taxpayer issues beyond your authority.
See 13.1.7.7, Referring Cases & Operations Assistance Request
(OAR) Process for more information on this issue.
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If you and Operations cannot agree on the resolution,
forward your documented case and recommendation to your manager. If appropriate,
issue a TAO. Follow procedures outlined in 13.1.7.8, Taxpayer
Assistance Order (TAO) Process.
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Update TAMIS with any actions taken within the
time frames noted in IRM 13.1.7, Taxpayer Advocate Case Processing.
13.1.9.2.2.4
(10-31-2004)
SFC Case Pre-Closing Actions
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Before you close a case, review your action plan
to ensure all actions have been completed and all related issues addressed.
If the resolution of your taxpayer's problem will impact a non-related taxpayer,
you must also address the non-related taxpayer's issue to completely resolve
the TAS case.
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You are responsible for providing the taxpayer
or representative with a clear, complete and correct explanation of what was
done to resolve the problem. A written
response is required and should:
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Address all balance due, refund and adjustment situations.
Include specific dollar amounts of the balance due, refund and adjustments
including interest and penalty accruals, as of a specific date.
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Include an explanation that would educate the taxpayer
if it appears (s)he does not understand what caused the problem.
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If appropriate, have an explanation of preventative
actions.
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Give
"recourse"
to an unsatisfied
taxpayer if (s)he indicates that the resolution does not provide what the
taxpayer requested (Recourse includes such things as speaking to a manager
or being provided with appeal rights).
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Have an apology specific to the taxpayer's concern.
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The case file must be documented with all actions
taken and must include copies of all closing correspondence. All taxpayer
correspondence must remain in the file.
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The following actions need to be completed before
you forward your case for review:
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Adjustments must be posted (not pending) —
Check CC IMFOL/BMFOL
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Retain a copy of applicable returns in the file,
but remove any original returns and send them to be refiled. In situations
that require a TC 290 for .00 for a refiled DLN, the transaction does not
have to post before closing.
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Forward any new Powers of Attorney to the CAF unit
for input and retain a copy in the file. (Notate on the copy that the original
was sent/faxed to the CAF Unit and the date it was sent or attach a copy of
the FAX confirmation.)
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The assigned TAS employee will prepare a draft
closing letter for the signature of the National Taxpayer Advocate and forward
the draft closing letter to the local or servicing TAS Technical Advisor Independent
Review Team for review. The closing letter will not be dated
or mailed at this time.
13.1.9.2.3
(04-01-2003)
Independent Review Process-SFC Cases
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The Independent Review Team (IRT) will review
SFC cases and their corresponding draft closing letters within
7 calendar days of receipt. Technical Advisor teams in each area will
conduct the independent review process using developed guidelines. However,
neither the LTA nor any Technical Advisor who worked on the case will be allowed
on the review team.
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SFC Independent Review Team Criteria
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An independent review from the perspective of an
advocate.
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The letter states that an independent review was
conducted.
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A technically and procedurally correct conclusion.
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All issues addressed.
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All IRS errors acknowledged.
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Where appropriate, alternative solutions considered
and explained.
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Employee complaints addressed.
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Appropriate tone used in response.
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Sufficient documentation (Would a third party from
outside the IRS be able to determine what happened? Why?)
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Documentation supports the conclusion/resolution
reached.
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Documentation shows corrective actions completed.
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SAA or Technical Advisor's name, title, address,
employee ID number, phone number, fax number and tour of duty in the letter.
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An appropriate apology is provided.
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Taxpayer contact was made by telephone if telephone
number was available (In cases where telephone contact was not made, the reasons
why telephone contact was not possible are fully documented).
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The case file contains documentation (IDRS printouts,
etc.) that all promised actions were taken.
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Upon completion of the IRT case review, the IRT
will do one of two things:
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If the IRT agrees with the closing letter and how
the case was worked, the letter will be forwarded to the SFC program analyst
along with a copy of the file by overnight express for approval and signature
by the NTA.
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If the IRT does not agree with the closing letter,
the IRT will contact the SAA to discuss any areas of concern and agree upon
necessary actions.
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A draft cover letter addressed to the Chairman
of the Senate Finance Committee for the signature of the NTA will be prepared
by the SFC program analyst and forwarded to the NTA with the draft closing
letter prepared.
13.1.9.2.4
(10-31-2004)
SFC Case Closing Actions
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The case will be closed on TAMIS when the letter
is signed by the NTA. A copy of the signed closed letter will be faxed back
to the assigned case advocate.
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When closing the case on TAMIS ensure the issue
codes, complexity code, TAO/Relief code, customer satisfaction code are correct.
Enter one of the following codes in the Local-Use field
on the TAMIS Case Screen:
Note:
The determination as to which code to use is based on the actions that occurred
after the date of the taxpayer's letter to the SFC. The purpose of the code
is to determine if the change is a result of the taxpayer's letter to the
SFC.
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The ECMS coordinator will scan the closing letter
into ECMS and close the ECMS case.
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Close IDRS control bases.
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Release any notice or enforcement holds.
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