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13.1.15.4
(01-06-2009)
Customer Complaints (Non - §1203 Allegations)
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Information regarding inappropriate behavior may be brought to the Case Advocate's attention through internal sources, taxpayers
or third parties. All cases alleging inappropriate conduct or handling by an IRS employee or IRS manager, must be referred
to the employee's manager. However, allegations relating to the manager should be referred to that manager's immediate manager.
Obtain the taxpayer's name, address, telephone number and specifics of the alleged inappropriate behavior and or complaint.
Also obtain the name, identification number, function and location of the IRS employee. Submit the information, as indicated
above, to the manager for appropriate action.
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If the taxpayer alleges his/her rights have been violated and it is determined to meet Taxpayer Advocate Service (TAS) case
criteria, initiate a TAS case and follow procedures as outlined in IRM 13.1.18 , Processing TAS Cases.
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Issues or concerns involving IRS policy, procedure, or practice may be referred to the Commissioner's Complaint Processing
and Analysis Group (CCPAG). The group is also charged with referring ideas, compliments and suggestions to improve Service
Operations.
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Send issues to
IRS Commissioner's Complaint Processing and Analysis Group
N:ADC:C, Room 6617
1111 Constitution Ave., NW
Washington, DC 20224–0002
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Another option is to e-mail CCPAG at ccpag.irs.gov. See IRWEB at http://ccpag.enterprise.irs.gov.
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