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13.2.2.2
(07-16-2009) Identifying an Advocacy Issue
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Issues that adversely impact taxpayers come to the attention of TAS through various external and internal sources. The sources
internal to TAS and IRS include:
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Employee suggestions and ideas;
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Best practices;
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LTA (Local Taxpayer Advocate) offices (including Advocacy Portfolio issues);
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Area Directors' offices;
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TAS case activity;
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The National Taxpayer Advocate (NTA);
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Senior advisors to the NTA;
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Other senior TAS leadership;
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The Taxpayer Advocacy Panel (TAP) and Low Income Taxpayer Clinics (LITCs);
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TAS data analysis; and
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Operating divisions (ODs) or functions.
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External (outside of the IRS) sources of advocacy issues could include:
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Individual and business taxpayers;
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Tax practitioners;
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Professional associations;
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Customer satisfaction surveys; and
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Organizations such as the IRS Oversight Board, TIGTA and the GAO (Government Accounting Office).
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Generally, issues are submitted to the OSA through SAMS. The OSA may also receive submissions from sources other than SAMS
(i.e.,Form 14411 , Advocacy Issue Submission Form). When such a submission is received, the OSA will:
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