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13.1.17.5
(07-23-2007)
TAS Transfer Time Frames
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Criteria 1 – 4 cases can be transferred if the system date (today) minus the TAS Received Date (TARD) is less than three work days.
Example:
If a case has a TAS Received Date of Friday, June 23, 2006, the case can be transferred until midnight on Tuesday, June 27,
which is two full work days after the TAS Received Date.
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Criteria 5 – 9 cases can be transferred if the system date (today) minus the TAS Received Date (TARD) is less than five work days.
Example:
If a case has a TAS Received Date of Friday, June 23, 2006, the case can be transferred until midnight on Thursday, June 29,
which is four full work days after the TAS Received Date.
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Criteria 0 cases: Initial Contact Date transfer rules do not apply.
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You do not need to contact the taxpayer to advise of the transfer if the above criteria are met. The transfer should be transparent
to the taxpayer.
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If it has been more than five work days from the TAS received date, the transferring office must contact the taxpayer either by telephone or in writing and advise him or her the Taxpayer Advocate Service has received
the inquiry but it is being transferred to another office. Provide the LTA name, address, telephone number, and fax number,
and advise the taxpayer of the date the next contact (NCD) can be expected. Document this action on the case's TAMIS Transfer
Screen. See TAS Transfer Letter. ( Letter 2902/ Letter 2902SP)
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Anytime the taxpayer has contacted the LTA directly (written, faxed, called local number, etc.) or contacted the local office
directly (local or campus) and it has been identified as meeting TAS case criteria, you will need to contact the taxpayer
to advise of a transfer to another office regardless of the IRS received date. Inform the taxpayer of the NCD. See TAS Transfer Letter (L.2902).
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