 |
13.3.1.1
(01-15-2005)
Overview-Receiving Calls for the NTA Toll-free Number
-
The following are guiding principles for NTA Toll-Free.
-
All employees are encouraged to take responsibility for assisting taxpayers
in resolving inquiries when normal procedures can fully resolve the inquiry
or complaint. Helping customers to satisfactorily resolve their inquires or
complaints should be a primary goal of all employees.
-
Any taxpayer indication or inference of significant hardship should be
taken at face value and construed to meet Taxpayer Advocate Service (TAS)
criteria. Refer to IRM 13.1.7.2, Taxpayer Advocate Case Criteria
.
-
NTA assistors should refrain from giving taxpayers a false sense of confidence
that TAS has the authority to fix or provide relief for all problems. Instead,
NTA assistors should take a conservative approach and inform taxpayers that
their case has been forwarded to the TAS organization and that they will be
assigned a case advocate who will review their case for opportunities for
relief within the confines of the law.
-
National Taxpayer Advocate (NTA) assistors answering the NTA toll-free
line (1-877-777-4778) may receive calls from:
-
Taxpayers who have contacted the NTA toll-free line
previously about the same issue,
-
Taxpayers who identify their problems as meeting
Taxpayer Advocate Service (TAS) criteria and route the call to the NTA line
by using a touch tone phone, and
-
Taxpayers who have a rotary dial telephone and default
through the automated call distributor (ACD) or voice response unit (VRU)
script.
-
The NTA assistor's teleset will provide data depending
on the option selected by the taxpayer:
-
If the display is 4778 (NTA) Prev. Cont., the taxpayer's
problem is a potential TAS case,
-
If the display is 4778 (NTA) CSCR Default, the call
has been routed via the intelligent call router and the taxpayer's problem
is a potential TAS case, and
-
If the display is 4778 (NTA) Default, the taxpayer
is a rotary dialer or defaulted through the VRU script.
-
NTA assistors should probe and screen the taxpayer's
inquiry to determine if TAS criteria is met.
-
If the taxpayer's problem does not meet TAS criteria
(e.g., taxpayer is contacting the IRS for the first time about a refund),
the NTA assistor will transfer the call to the appropriate telephone application.
-
See IRM 13.7.2, Taxpayer Advocate
(TAS) Case Criteria for TAS criteria.
-
If a taxpayer specifically requests TAS assistance
and the problem does not meet TAS criteria:
-
Explain the purpose of the Taxpayer Advocate Service
(TAS). TAS is an IRS program that provides an independent system to assure
that tax problems, which have not been resolved through normal channels, are
promptly and fairly handled. The Taxpayer Advocate Service is not a substitute
for established IRS procedures or the formal Appeals process. The Taxpayer
Advocate Service cannot reverse legal or technical tax determinations.
-
Transfer the call to the appropriate telephone application.
-
If a taxpayer insists on TAS assistance, continue
to work with the taxpayer as if the case meets TAS criteria. Follow the procedures
in IRM 13.3.1.3, New TAS Cases. Update the criteria
code to
"9"
(indicating non-criteria case) on TAMIS.
-
NTA assistors shall note in the TAMIS history screen that the taxpayer
specifically requested TAS assistance.
Note:
TAMIS history should
include only factual information. Editorial or personal comments should not
be input on TAMIS history.
|
|
|
