 |
13.1.12.6
(10-31-2004)
Receiving Transfer and Referral Cases
-
Technical Advisors may be contacted for a variety
of reasons such as:
-
Technical advice on complex or sensitive cases beyond
a case advocates expertise.
-
Advice or assistance needed by the LTA, ATA, analyst,
etc.
-
SFC technical review, if requested.
-
Legislative proposals.
-
Management decisions.
-
Telephone Call —A telephone call can be
made to a Technical Advisor when there is a need for quick guidance or assistance.
The advisor will respond within one day (24 hours).
Any disagreements will be handled through your manager.
-
Referrals — A referral can be made to a
Technical Advisor when the need for information is not immediate or the issue
is more complex. These referrals are generally made after the case advocate
and the Technical Advisor have discussed the case and decided a referral to
a Technical Advisor is necessary. When an agreement is reached between a Technical
Advisor and the case advocate that a case needs to be referred to a Technical
Advisor, the case advocate refers the case through TAMIS and retains control
of the case. If the Technical Advisor is located in a different TAS office,
refer via an external referral to the Technical Advisor on TAMIS. Refer to
IRM 13.4.5.3.9, Referral Screen on TAMIS. Any disagreement will be handled
by the manager. The case advocate will continue to contact the taxpayer and
only on rare occasions will the Technical Advisor have taxpayer contact. Any
assistance needed from the Operating Divisions or Functional Units should
be initiated by the case advocate. The Technical Advisor will input a summary
on the TAMIS history screen to close the referral.
-
Transfers — When an agreement is reached
between the Technical Advisor and the case advocate that a case needs to be
transferred, the case will be transferred on TAMIS using the TAMIS Transfer
Screen. Refer to IRM 13.4.5.2.3, Transfer Screen. The Technical Advisor will
gain control of the case and will have all taxpayer contact. The Technical
Advisor will update all actions on the TAMIS history screen and will input
a summary to close the case. If assistance is needed from an Operating Division
or Functional Unit, the Operations Assistance Request (OAR) process will be
used. Management will handle disagreements.
-
Several different approaches may be used to work
these issues or cases including:
-
Individual assignments
-
Partnering with one or two Technical Advisors
-
A full team concept with a team facilitator
-
Consultations with Appeals
-
Solicitation of Counsel advice
-
Team composition would depend on the types of
issues, case complexity and/or workload volume. The Team Facilitator
will be a Technical Advisor responsible for:
-
Analyzing the issue;
-
Determining what expertise is needed on the team;
-
Assembling the team;
-
Briefing the team;
-
Weekly status reports on TAMIS;
-
Taxpayer contact;
-
Final closing with the initiator; and
-
Forwarding any systemic or advocacy issues.
|
|
|
