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13.1.17.3
(07-23-2007)
Determining if the TAS Case Should be Transferred
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Once the issues are determined, you will need to to determine if the case issues are part of a centralized process or are
worked by another type of office (local or campus). See Exhibit 13.1.17-1, TAS Transfer Guidelines,
Note:
Check the TAS Technical Analysis and Guidance (TAG) IRM 13.1 webpage for the latest updates to the TAS Transfer Guidelines.
Use this link: http://tasnew.web.irs.gov/index.asp?pid=310.
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If you determine that the case meets TAS transfer criteria, refer to the current Campus Program Locator Guide to determine
where the case should be transferred. This guide contains work alignment summaries and maps by BOD for each Submission Processing,
Accounts Management and Compliance Services Campus. The following are examples of cases that meet TAS transfer criteria and
where they should be transferred based on the Campus Program Locator Guide.
Example:
A taxpayer contacts TAS concerning an assessment that was made through the Automated Substitute for Return (ASFR) process.
The taxpayer belongs to the SB/SE BOD ( Form 1040 with Schedules C, E, F or Form 2106 ). According to the Campus Program
Locator Guide, ASFR processing has been centralized in three Campuses:
1) W&I taxpayers at the Fresno Campus,
2) SB/SE taxpayers at the Brookhaven Campus, or
3) International taxpayers at the Brookhaven Campus.
Because the taxpayer is an SB/SE taxpayer, the case would be transferred to the Brookhaven Campus TAS office.
Example:
A taxpayer contacts TAS concerning a Combined Annual Wage Reporting (CAWR) assessment. The taxpayer's business is located
in Wisconsin. According to the Campus Program Locator Guide, CAWR processing has been consolidated in four campuses serving
specific geographic areas. Based on the Campus Program Locator Guide, you would transfer the case to the Cincinnati Campus
TAS office because that is the campus that serves your taxpayer's geographic area.
Example:
A taxpayer contacts TAS concerning a Form 4361 , Application for Exemption from Self-Employment Tax for Use by Ministers,
Members of Religious Orders and Christian Science Practitioners. According to the Campus Program Locator Guide, all cases
involving self-employment tax have been centralized at the Philadelphia Campus. You should transfer your case to the Philadelphia
Campus TAS office.
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In certain situations, when the TAS Transfer Guidelines do not apply, you may determine it would reduce taxpayer burden to
transfer the case to another office. If this is the situation , you must first call the receiving office to discuss the transfer
and the reason(s) you believe the case should be transferred. This should result in a dialogue between both the transferring
and receiving office to reach agreement on which office is in the best position to assist the taxpayer. The taxpayer's circumstance
is the overriding consideration in determining which office will work the case. The discussion and agreement should be documented
on Taxpayer Advocate Management Information System (TAMIS). If concurrence cannot be reached the case must be elevated to
the Local Taxpayer Advocate (LTA).
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If after initial research and clarification of the taxpayer's problem you determine the case meets transfer criteria, transfer
the case.
Example:
A taxpayer is requesting an installment agreement on a Form 940 , Employer's Annual Federal Unemployment, (FUTA), tax liability.
After you contact the taxpayer to clarify the issue, you determine that he is disputing the underlying FUTA discrepancy and
not requesting an installment agreement. At that point, you may transfer the case based on TAS transfer guidelines.
Note:
If the issue changes after substantial or significant work has been completed on the case, and the change results in the case
meeting transfer criteria, as outlined in Exhibit 13.1.17-1, TAS Transfer Guidelines,the transfer is not appropriate.
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