IRS Identifying an Advocacy Issue

13.2.2.2  (07-16-2009)
Identifying an Advocacy Issue

  1. 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:

    • Employee suggestions and ideas;

    • Best practices;

    • LTA (Local Taxpayer Advocate) offices (including Advocacy Portfolio issues);

    • Area Directors' offices;

    • TAS case activity;

    • The National Taxpayer Advocate (NTA);

    • Senior advisors to the NTA;

    • Other senior TAS leadership;

    • The Taxpayer Advocacy Panel (TAP) and Low Income Taxpayer Clinics (LITCs);

    • TAS data analysis; and

    • Operating divisions (ODs) or functions.

  2. External (outside of the IRS) sources of advocacy issues could include:

    • Individual and business taxpayers;

    • Tax practitioners;

    • Professional associations;

    • Customer satisfaction surveys; and

    • Organizations such as the IRS Oversight Board, TIGTA and the GAO (Government Accounting Office).

  3. 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:

    • Input the issue on SAMS;

    • Immediately date stamp any paper document(s); and

    • Email the SAMS Program manager with submitter information;


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