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13.2.1.1
(07-16-2009)
Overview
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This section provides information about the Office of Systemic Advocacy (OSA) and its functions and responsibilities within
the Taxpayer Advocate Service (TAS).
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The section details the responsibilities of the Executive Director Systemic Advocacy (EDSA), the Director of Immediate Interventions
(DII), the Director of Advocacy Projects (DAP), the Director of Field Systemic Advocacy (DFSA), and the work of their staffs,
and their relationships within and outside the Internal Revenue Service (IRS).
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This section provides guidance to IRS and TAS employees about how to fulfill their responsibilities in the advocacy process.
It also describes the following:
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The National Taxpayer Advocate's Annual Report to Congress (ARC),
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The Integrating Advocacy initiative,
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The Taxpayer Advocate Directive (TAD),
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The Taxpayer Rights Impact Statement (TRIS), and
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The processes associated with identifying, submitting, reviewing, assigning, developing, and resolving advocacy issues.
13.2.1.1.1
(07-16-2009)
History
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The evolution of TAS began with the establishment of the Problem Resolution Program (PRP) in 1977. PRP was designed to handle
taxpayer problems that could not be settled through normal IRS channels. Originally the organization limited its advocacy
role, protecting taxpayers' rights only on a case-by-case basis. TAS has broadened the depth and scope of the advocacy mission,
placing a new emphasis on protecting taxpayer rights at all levels, within all IRS operating divisions and functions.
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During the past several years, both TAS and the IRS have developed a greater awareness of the need to focus on the root causes
of problems as well as resolving individual cases. TAS has worked diligently to pinpoint and correct systemic deficiencies
that may contribute to problems experienced by all taxpayers.
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The 1996 Taxpayer Bill of Rights II (TBOR 2) required the IRS to ensure that designated functional officials respond to the
National Taxpayer Advocate's recommendations for improving IRS performance and preventing problems.
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The IRS Restructuring and Reform Act of 1998 (RRA 98) brought sweeping changes to TAS. Among the most significant was the
development of Office of Systemic Advocacy (OSA) and its elevation to a level equal with Case Advocacy. For additional information,
see IRM 13.1.1, Taxpayer Advocate Case Procedures, Legislative History and Organizational Structure.
13.2.1.1.2
(07-16-2009)
Goals of Advocacy
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The National Taxpayer Advocate (NTA) carries out his or her mission through five major program objectives:
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Administering the Taxpayer Advocate Program (advocacy through taxpayer cases);
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Identifying and addressing systemic and procedural problems by analyzing their underlying causes and recommending corrective
action (advocacy through analysis and administrative recommendations);
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Identifying and addressing operational issues that affect taxpayers (advocacy through working immediate interventions) ;
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Advocating taxpayers’ interests in the submission of legislative recommendations; and
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Advocating taxpayers' interests through recommending changes to published guidance (Treasury and Counsel published guidance).
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Advocacy thus falls into five general categories:
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Resolving cases of economic burden or systemic burden on individual taxpayers;
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Addressing immediate interventions to respond expeditiously to operational issues affecting taxpayers;
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Developing projects that identify and address systemic and procedural problems and recommend solutions;
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Recommending changes to published guidance to improve administration and reduce taxpayer burden for possible inclusion in
the Office of Chief Counsel's published guidance plan; and
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Proposing legislative recommendations to improve tax administration and reduce taxpayer burden.
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TAS is organized around two functions:
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Case advocacy; and
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Systemic advocacy .
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The OSA is not solely responsible for the identification of systemic issues. Employees throughout TAS and the IRS regularly
uncover problems that bring additional burden or expense to bear on taxpayers. TAS also draws on observations and suggestions
from taxpayers, practitioners, and professional organizations in its effort to improve tax law and administration.
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The advocacy role of TAS is apparent in the mission statement: "As an independent organization within the IRS, we help taxpayers
solve problems with the IRS and recommend changes that will prevent the problems."
13.2.1.1.3
(07-16-2009)
Definitions
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This IRM uses several related terms to describe the advocacy process and procedures:
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Advocacy Issue -- The underlying systemic problem or issue that creates disservice, inequity, or otherwise adds to taxpayer burden. Systemic
advocacy issues affect significant numbers of taxpayers and are rooted in laws, policies or procedures that are flawed in
design or implementation.
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Advocacy Issue or Submission -- An idea, suggestion, or reported problem that will advocate for the taxpayer by improving current legislation, taxpayer
equity, or service to taxpayers; or by reducing taxpayer burden.
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Advocacy Project -- An advocacy issue that has been reviewed, ranked under established criteria, and accepted as a project for assignment
and further development.
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Advocacy Proposal -- A formal, written memorandum of a recommended change that is presented to an Operating Division (OD) or function empowered
to implement the change.
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Legislative Proposal -- A formal, written memorandum of a recommended change to an existing law or enactment of a new law that is presented to
the National Taxpayer Advocate once a legislative Advocacy Project is completed.
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Advocacy Initiative -- The overall advocacy process from identification of the underlying issue through implementation of the accepted Advocacy
Proposal.
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Published Guidance Proposal --A formal written memorandum of a recommended change to published guidance that is submitted to the Special Counsel to the
NTA for possible inclusion in the Office of Chief Counsel's published guidance plan.
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Immediate Intervention --An administrative or procedural issue that causes immediate and significant harm to multiple taxpayers demanding an urgent
response.
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Proactive Advocacy --Assignments such as task force participation, Internal Management Document (IMD) review recommendations, and outreach initiatives
designed to detect and avoid potential disservice to taxpayers.
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