In a notice to taxpayers and tax professionals, the TAS described exceptions to a ase acceptance policy it adopted last year. Generally, the TAS said, it accepts four types of cases:
- Where a taxpayer is experiencing some financial difficulty, emergency, or hardship, and the IRS needs to move much faster than it usually does (or even can) under its normal procedures. In those cases, time is of the essence. If the IRS doesn't act quickly (for example, to remove a levy or release a lien), the taxpayer will experience even more financial harm.
- Where many different IRS units and steps are involved, and the case needs a "coordinator" or "traffic cop" to make sure everyone does their part. TAS plays that role.
- Where the taxpayer has tried to resolve a problem through normal IRS channels but those channels have broken down.
- Where the taxpayer is presenting unique facts or issues (including legal issues), and the IRS is applying a "one size fits all" approach, isn’t listening to the taxpayer, or doesn’t recognize that it needs new guidance for those circumstances.
However, there are many exceptions to this policy. If the taxpayer is suffering an economic burden, TAS will take the case. If the case involves other issues, as in the example below, TAS will take the case. If the taxpayer is referred by a congressional office, TAS will take the case. And if the taxpayer specifically requests and insists, TAS will take the case.
We’ll continue striving to help tax professionals and their clients. But before you contact TAS, please remember that we’re a finite resource that Congress created not to substitute for regular IRS procedures but to help taxpayers who need special attention.
If you are having Problems With the IRS, contact the Tax Lawyers at Marini & Associates, P.A. for a FREE Tax Consultation at www.TaxAid.us or www.TaxLaw.ms or Toll Free at 888-8TaxAid (888 882-9243).
Taxpayer Advocate Program Website
Journal of Accountancy