Purpose: This section provides guidance about when and how to use Operations Assistance Requests (OARs) to request actions from IRS operating divisions or functions to advocate for taxpayers when TAS does not have the authority to take an action.

Audience: These procedures apply to Case Advocacy employees working on a case where the employee does not have the authority to take an action.

Policy Owner: The Executive Director Case Advocacy, Intake & Technical Support (EDCA ITS), who reports to the Deputy National Taxpayer Advocate (DNTA).

Program Owner: The Director, Technical Analysis and Guidance (TAG), who reports to the EDCA ITS.

When TAS does not have delegated authority to take the actions necessary to resolve taxpayer issues, TAS must use Form 12412,Operations Assistance Request (OAR) to request or recommend actions from IRS operating divisions or functions (OD/functions). As such, the OAR becomes a critical tool for obtaining relief and appropriate resolution on behalf of the taxpayer. Presenting a detailed, well-developed OAR, supported by facts, research, and necessary documentation, aids the OD/function in understanding TAS’s position. When TAS prepares OARs that are detailed, clear, and specific, TAS can more effectively communicate a compelling argument justifying the requested action. In addition, TAS employees should consider how the requested action may protect the taxpayer’s rights. When developing OARs, TAS employees should ask themselves:

CAs must document their analysis and findings related to the OAR in a Phoenix Post prior to the issuance of the OAR. For example, if a CA received a Form 433-F from the taxpayer, the CA should document their analysis of the form. All information and evaluation relating to the issuance of the OAR should be documented.

An OAR is used by TAS to request assistance from an OD/function to complete an action on a TAS case when TAS does not have the authority to take the required action(s). The OAR provides an audit trail of TAS requests to the OD/functions and their responses to TAS, in addition to providing an avenue to create reports, for both TAS and OD/functions to use to identify units, issues and time spent on correcting the taxpayer’s account. For guidance on when to issue a Taxpayer Assistance Order (TAO) in lieu of an OAR, see IRM 13.1.20, TAS Taxpayer Assistance Orders (TAOs), and review current Internal Guidance Memorandums (IGMs).

IRM 13.1.4, TAS Authorities, outlines TAS's authorities and provides guidance when an OAR is necessary. See Delegation Order 13-2 (Rev.1), IRM 13.1.4.2.2.3, Delegation Order No. 13-2 (Rev. 1), Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions, for additional guidance on TAS authorities.

For cases where an expedite processing determination is made, the CA will generate Form 12412 within one (1) workday of the determination and issue it to the OD/function using the most expeditious process available, usually secure email or Enterprise Electronic Fax (EEFax).

For all other cases, the CA will submit Form 12412 within five (5) workdays once the OAR is properly developed. The OAR should include, supporting facts of the case, appropriate and pertinent research and necessary documentary evidence.

To request action(s) from, and to document actions taken by, the OD/Functions, CAs will use the OAR screens to document the actions taken in creating, processing, and closing the OAR. The information added to the OAR screens is used to generate a Form 12412 and will become a permanent record within each case. Multiple OAR records may be added.

The issuance of Form 12412 is not required in instances where TAS is seeking information, not action, from the IRS. In these instances, the TAS employee may send the information request in writing (for example, via secure email), but must document the information request in the case history . For all actions requested, the TAS employee must follow IRM 13.1.19.2 (1), which states that when the Taxpayer Advocate Service does not have the delegated authority to take actions necessary to resolve taxpayer issue, TAS must use Form 12412, Operations Assistance Request (OAR). For further information on where TAS does have delegated authority, see IRM 13.1.4, and IRM 13.1.18.5, Initial Actions. Remember, the OAR provides an audit trail for both TAS and the OD/function. It allows TAS and the OD/function to see the issues raised by taxpayers and the time spent on resolving the issues, which in turn influences policy and resource decisions. Information derived from OAR reports can be incorporated in the Annual Report to Congress (ARC).

In some situations, TAS may have the authority to input a final determination concerning a taxpayer’s problem. However, the case must be referred to the OD/function to take additional actions for which TAS does not have authority.

There are exclusions to the requirement that OARs must be used when requesting an action from the IRS. These exclusions have been negotiated with the IRS. Such exclusions include requesting collection holds as an initial case action, pursuant to IRM 13.1.18.5(6), Initial Actions, which may involve direct contact with a revenue officer via telephone or e-mail or direct contact with ACS via EEFax or secure email. Again, because an audit trail of all actions taken on a case is important, it is necessary to make sure all information regarding the actions taken are recorded on Phoenix.

TAS has negotiated national agreements with each Operating Division, known as Service Level Agreements (SLAs). These agreements outline the procedures and responsibilities for processing TAS casework when the responsibility to resolve case issues rests outside of TAS's authority.

The purpose of the procedures is to establish uniform standards for processing of work when TAS does not have the statutory or delegated authority to input the necessary corrections or make the determination to resolve the taxpayer's problem.

Refer to the TAS SLA Page, to obtain the SLA IRMs, Memoranda, and Addenda.

TAS and the OD/function employee may negotiate deviations from time frames or processes listed in an SLA based on the urgency of a taxpayer’s situation when necessary.

It is important that CAs understand the taxpayer’s situation and the hardship the taxpayer is facing or is about to experience. The facts and circumstances particular to a taxpayer’s case may necessitate that the case be worked more expeditiously than the normal case processing time. TAS will generally request expedite processing of an OAR in cases where the failure to take the specific action requested will cause the taxpayer economic harm or burden, extended delays have occurred, repeated IRS failures to resolve the problem have taken place, the taxpayer is suffering significant health issues which may improve with earlier resolution, or when time frames or statute considerations necessitate that case issues be worked sooner.

No OAR will automatically receive expedite processing. Requests for expedite processing of an OAR are made on a case-by-case basis and are based on the facts and circumstances of the taxpayer's case.

To request expedite OAR processing, select the Expedite Check Box on the OAR and document in a Phoenix Post why expedite processing of the OAR is needed. Refer to the SLA to determine the time frames that each office should follow.

Submit an Expedited Form 12412 to the appropriate OD/function within one (1) workday of the determination when expedite processing is required.

The CA will conduct all appropriate IDRS research to identify the issues based on case analysis and make an appropriate advocacy determination. An advocacy determination requires that the CA arrive at the best answer, conclusion or resolution to which the taxpayer is entitled or eligible that is within applicable laws, policies and procedures. Caution: Do not confuse making an advocacy determination with making a substantive determination. The wording on an OAR should be a recommendation (i.e., a suggestion regarding the desired outcome or resolution), not a substantive determination (i.e., a decisive conclusion directing the resolution), as TAS employees cannot make substantive determinations on a taxpayer's account.

The CA will request all pertinent internal and external documents (i.e., copies of returns, audit reports, adjustment documents, documentation from the taxpayer, etc.).

The CA will complete all required fields on the OAR in Phoenix, generate the OAR, print or save the OAR and issue the OAR per the SLA.

The CA will make a request that the function take a particular action or refrain from taking a particular action, and where appropriate, outline the account adjustments needed to implement the CA's request. Generally, it should not be necessary to provide a breakdown of adjustments with transaction codes and dollar amounts. CAs should present TAS's position by identifying the issue(s), explaining the analysis and law (if warranted) justifying a particular action or outcome, and clearly stating the action TAS is requesting to provide relief. Include this information in the Description of Recommended Actions field of the OAR. This information, combined with clear and concise supporting documentation, is the vehicle for TAS to advocate for the taxpayer. If taxpayer rights are being affected by the actions or inactions of the IRS, edit the Impacted Rights field located in Phoenix’s Case Actions/OAR/OAR Details section.

The CA will not include any adjustment documents (i.e., Form 3870, Request for Adjustment) as supporting documentation.

Authority to Determine on Behalf of IRS versus Making an Advocacy Determination. Our statutory mission as advocates requires that we assist taxpayers in resolving their problems with the IRS. This mission requires us to assess the taxpayer’s problems, analyze all applicable facts, law, policies, and procedures to arrive at a conclusion or determination as to the correct answer or set of answers for the taxpayer and advocate from that basis. The best way to understand the taxpayer’s situation is through person to person contact with the taxpayer, as better described in IRM 13.1.24.3.1, Advocating Through Person to Person Contact. While TAS generally does not have the authority to overturn a substantive determination made by the IRS, or to input a determination on an account controlled by the IRS, TAS employees, in their role as advocates, must arrive at a conclusion about the relief to which a taxpayer is entitled under the applicable law, policies and procedures.

See IRM 13.1.24.6.4.7, Whether to Issue OARs or TAOs, for information about using OARs when a case involves a potential refund scheme.

Underdeveloped OARs vs. Fully Developed OARs. A fully developed OAR includes completion of all applicable fields on the OAR whether it be a paper Form 12412 or an electronic Form 12412 in Phoenix, and must include:

The following sections provide a general explanation about the responsibilities of the TAS OAR Liaison, the OD/function (Liaison, the OD/function employee assigned the OAR), and the CA in the OAR process. For specific guidance related to each OD and Function, refer to IRM 25.30, Service Level Agreements and the TAS SLA Page.

If the agreed upon action is not completed by the agreed upon date or an agreement with the OD/function cannot be reached, the CA will update the Phoenix Case Priority field to Urgent and create a Phoenix Post which includes, a brief description of the issue and elevate the issue to his or her the manager. The CA will ensure the case is well documented for review. A referral to the Internal Technical Advisor Program (ITAP) or discussion with an appropriate ITAP technical advisor is recommended, especially if a technical advisor previously assisted with the OAR.

For Expedite OARs, elevate the OAR to a manager within one (1) workday of the date the OD/function communicated they would not be taking the actions requested on the OAR.

For non-expedite OARs, elevate the OAR to a manager within five (5) workdays of the date the OD/function communicated they would not be taking the actions requested on the OAR.

The CA will update the OAR Assignment information, if needed.

The CA will document OAR Resolution fields in Phoenix and document the OD/function employee’s basis for denying the action requested within the Reject/Return Explanation field OAR (e.g., under what provision of the IRC, IRM, procedural memoranda, etc.), prior to elevating to their manager. The following OAR Resolution fields must be completed (but do not close the OAR):

The CA’s manager will review the case to determine whether the OD/function action requested is appropriate. The LTA or manager will negotiate with OD/function management (per Discovery Directory and the OAR’s Assigned IRS Employee). If the OD/function agrees to take the action by the designated date, the case will be returned to the assigned CA who will:

If agreement is not reached by the manager/LTA on the appropriate course of action, or the actions are not completed timely and a Negotiated Completion Date cannot be agreed upon or the taxpayer would be harmed by a delay, the case Priority field will be updated to Urgent, create a Phoenix Post which includes a brief description of the issue, an explanation that the case is elevated to the LTA and steps taken to issue a TAO if the taxpayer meets the definition of significant hardship in IRC 7811. See IRM 13.1.20, Taxpayer Assistance Order (TAO) Process. If a TAO is issued, the CA must complete the following OAR Resolution fields and OAR Case Actions in Phoenix and close the OAR within one (1) workday of the issuance of the TAO:

If the CA’s manager disagrees with the proposal for a TAO to be issued, the manager will work with the CA to develop a different proposal to the OD/function.

After all actions have been taken by the OD/function, the CA will determine if there are any other issues to resolve. If so, the CA will take all actions necessary to resolve the case, contact the taxpayer to explain the actions taken and input a Log Communication in Phoenix.

There are certain times when an OAR will need to be closed as unissued. For instance, there are OARs created erroneously after the issue was resolved or there are situations where the OAR is created but the taxpayer’s issue resolved before the OAR was issued.


CAUTION: Once you close the OAR, it cannot be reopened.

The CA can close the OAR in Phoenix by selecting ‘Close OAR as Unissued’ button.

The CA must create a Phoenix Post and include the reasons the OAR was developed and unissued.

All TAS offices will use the eOAR mailbox in conjunction with the OAR process. This will allow employees (including back-ups) to regularly monitor and distribute OAR responses to case advocates. Timely monitoring is essential to ensure that cases are worked timely to resolve hardships without delays.

All OARs will include an instruction to return the OAR via secure email to the CA and send a copy to the office’s eOAR mailbox.

There are times when it is recommended that bulk OARs be used to resolve specific issues for taxpayers. Generally, offices will be informed by TAG that a particular issue would be best handled by the use of the bulk OAR. In these situations, the offices should follow the direction of TAG and case advocates should not be issuing individual OARs.