Purpose: This IRM section provides procedures for National Taxpayer Advocate (NTA) assistors (Accounts Management (AM) employees) responsible for answering incoming calls on the NTA’s Toll-Free Intake Line (877-777-4778). This IRM section is also applicable to IRS employees directed by management to follow IRM 13.3 or when other IRS IRMs reference IRM 13.3.

Audience: These procedures primarily apply to the National Taxpayer Advocate (NTA) Toll-Free assistors in Accounts Management, Taxpayer Services Division. Secondarily, these procedures apply to TAS Centralized Case Intake (CCI) employees and all IRS employees.

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

Program Owner: The EDCA-ITS who reports to the DNTA.

TAS established its Centralized Case Intake (CCI) operation to enable taxpayers seeking TAS assistance to speak directly with a TAS CCI Intake Advocate (IA). Accounts Management (AM) employees assigned to the NTA application or other IRS employees who are directed to IRM 13.3.1 will follow the guidance in the procedures based on the specifics of the taxpayer’s inquiry.

The following are guiding principles for the NTA Toll-Free Intake Line:

NTA assistors assigned to answer calls received on the NTA Toll-Free Intake telephone number (1-877-777-4778) may receive calls from taxpayers who:

The NTA assistor should state the following when connected to the caller: “National Taxpayer Advocate Intake Line” and then follow the guidance in IRM 21.1.1.4(1) through (5), Communications Skills.

NTA assistors will follow disclosure procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication.

When responding to a third party (anyone other than the taxpayer), NTA assistors should follow guidance found in IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication.

NTA assistors should probe and research the taxpayer's inquiry to determine if they can resolve the issue per IRM 13.1.7.5, Same Day Resolution by Operations. If this is not possible, they should determine if the taxpayer meets TAS criteria by utilizing systems such as IDRS and AMS. See IRM 13.1.7.3, TAS Case Criteria. NTA assistors should also be familiar with IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria.

If the taxpayer’s inquiry meets TAS criteria, take the appropriate actions found in IRM 13.3.1.5(1) through (4), New TAS Cases.

If the taxpayer's problem does not meet TAS criteria (e.g., the taxpayer is contacting the IRS for the first time about a refund or dialed the incorrect IRS number in the notice or letter), the NTA assistor will transfer the call to the correct telephone application/extension. (NTA assistors can use the Servicewide Electronic Research Program (SERP) Telephone Transfer Guide, SERP Alerts, or information found in the letter or notice as a resource for making this determination. When appropriate, the NTA assistor will also follow IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN for inquiries associated with the taxpayer’s account. The NTA assistor cannot provide or accept a PIN for any account with unresolved Taxpayer Protection Program (TPP) issues.

If the taxpayer needs more information about TAS after the NTA assistor informs them that their issue does not meet TAS criteria:

When providing an IRS employee’s name as the point of contact to a taxpayer or their representative, only provide the IRS employee’s title (Mr., Mrs., Ms., Miss) and last name, job title, and telephone number of the employee. This information can be found in the TAS Directory or in Discovery Directory.

As per agreement, TAS CCI locations close at 8 p.m. EST (7 p.m. CST, 6 p.m. MST, 5p.m. PST). For taxpayer inquiries on open TAS cases after these hours, NTA assistors will add a note using the Account Management Services (AMS) Taxpayer Advocate Management Information System (TAMIS) Case Information Window (CIW) requesting that the Case Advocate (CA) contact the taxpayer. Provide the taxpayer with the name of the CA and their phone number (only provide the IRS employee’s title (Mr., Mrs., Ms., Miss) and last name). Inform the taxpayer they will be contacted within two weeks.

For inquiries related to TAS closed cases, follow IRM 13.3.1.6, Closed TAS Cases.

If there is an open TAS case involving the same issue(s) and there is any indication of one of the following Special Circumstances:

If there is an open TAS case and the NTA assistor identified no Special Circumstance after the discussion with the taxpayer, take the following actions:

If a taxpayer with an open case informs you that they waited on hold for more than 90 minutes after their transfer to the TAS intake application but their call was disconnected prior to speaking with a TAS IA, the NTA assistor will:

If the taxpayer has never contacted TAS before and the problem meets TAS criteria, follow the directions in IRM 13.3.1.5(1) through (4), New TAS Cases.

If an NTA assistor previously informed the taxpayer that they solved the taxpayer’s problem during their phone conversation, but research shows an NTA assistor did not resolve it:

If the taxpayer requests TAS assistance, but their issue does not meet TAS criteria, follow the guidance in IRM 13.3.1.2(9), Overview - Receiving Calls on the NTA Toll-Free Intake Line.

If the taxpayer insists on TAS assistance, but their issue does not meet TAS criteria, follow the guidance in IRM 13.3.1.2(10), Overview - Receiving Calls on the NTA Toll-Free Intake Line.

If there are any freeze codes on an account, do not take any action without complete IDRS research per IRM 21.5.6.3 , Researching Freeze Codes.

If the taxpayer’s preferred language is Spanish but they reached the NTA English application, provide the taxpayer with the NTA Toll-Free number (1-877-777-4778) and ask them to call again and listen for the Spanish prompt of the message.

If the taxpayer requires a language other than English or Spanish, the NTA assistor should follow guidance in IRM 21.1.1.5, Over the Phone Interpreter Service (OPI) Applications.

If the taxpayer insists on speaking with the NTA, explain to them that you are transferring them to a TAS employee who can assist. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ NTA assistors should never provide taxpayers with the direct phone numbers to the National Taxpayer Advocate or the Deputy National Taxpayer Advocate.

Low Income Taxpayer Clinics (LITCs) represent individuals whose income is below a certain level and need to resolve tax problems with the IRS. LITCs are independent from the IRS and TAS. LITCs can represent taxpayers in Tax Court as well as with the IRS.

The Taxpayer First Act (section 1402) allows IRS employees to provide taxpayers with information about the availability of LITCs, locations, contact information, and eligibility requirements. See SERP - LITC - Who/Where. Also, Pub 4134, Low Income Taxpayer Clinic List, provides a list of all organizations that are current LITC grant recipients, the type of services offered, the languages served in addition to English, and contact phone numbers. LITCs represent low-income individuals in disputes with the IRS, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems.

Low-income taxpayers who need assistance in resolving a tax dispute with the IRS may qualify for assistance from an LITC. Similarly, taxpayers who speak English as a second language and need help understanding taxpayer rights and responsibilities may qualify for assistance from an LITC. LITCs provide all services at little or low cost. Eligible taxpayers must normally have incomes that do not exceed 250 percent of the Federal Poverty Guidelines. You can find LITC income eligibility guidelines at Low Income Taxpayer Clinics | Internal Revenue Service (irs.gov).

NTA assistors may refer taxpayers to LITCs to resolve tax problems with the IRS and provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Referrals to LITCs may include finding the location(s) of the nearest LITC(s) and providing the eligibility requirements, locations, and contact information found in Pub 4134, Low Income Taxpayer Clinic List. NTA assistors can locate LITC sites via SERP Who/Where under Low Income Taxpayer Clinics.

LITCs usually do not provide tax return preparation assistance so do not refer taxpayers to an LITC for routine tax return preparation. Taxpayers should contact the LITC for specific services provided at that location.

Probe and research the taxpayer’s inquiry to determine if you should refer the issue to TAS. See IRM 13.1.7.3, TAS Case Criteria, for guidance. NTA assistors should also be familiar with IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria. TAS’s TAS Criteria Determination Tool can help NTA assistors determine if an inquiry meets TAS criteria.

TAS has temporarily closed down applications/extensions 1788 (English) and 1789 (Spanish) used to handle NTA Toll-Free assistors’ referrals to TAS. Follow guidance in IRM 21.1.3.18(1) through (8), Taxpayer Advocate Service (TAS) Guidelines, to send a Form e911 referral to TAS if the taxpayer’s issue meets case acceptance criteria.

When referring potential new taxpayers to TAS, complete the actions in a) through j) below in AMS. If the taxpayer has an open TAS case, review AMS history to determine if information requested in a) through j) below is present and accurate. Update any information that is not accurate or up to date. If there is no information in the AMS history, enter the information indicated below:

Transmit the e911 and advise the taxpayer it could take up to two (2) weeks to hear from their Case Advocate about their new case or to return the taxpayer’s phone call. Advise the taxpayer of the 877-777-4778 phone number for follow up.

If an employee has not been trained to work the issue the taxpayer is calling about (i.e. BMF cases) an AMS e-911 should not automatically be sent to TAS. Instead the employee should follow the guidance in IRM 21.3.5.4.1, When to Prepare a Referral, and the related IRM sections. TAS will only accept cases that meet its case acceptance criteria. Transmit the Form 4442 and advise the taxpayer that IRS will contact them within 30 calendar days.

If there is an inquiry regarding a closed TAS case, identify the tax years involved, review the TAMIS history and research the appropriate resources to determine if the inquiry is a new unrelated issue that requires a new case or if the closed case may require reopening.

Reasons for reopening a TAS case may include:

If the NTA assistor cannot resolve the issue, document that fact in the AMS TAMIS CIW history field.

If the NTA assistor believes the inquiry meets TAS criteria, the assistor will transfer the caller to CCI during normal business hours.

If after 7 p.m. CST (regardless of the time zone of the caller) complete the NTA Toll-Free fax sheet located on the TAS Zip Code Routing and Toll-Free Resources page and check the “Potential Reopen” block.

Send the completed sheet via fax the same day to the LTA’s office that closed the case. Use the office’s EEFax fax number in the directory.

Note in AMS that you faxed the NTA Toll-Free fax sheet to the LTA office that closed the case.

Provide the taxpayer with the address and general office phone number of the LTA’s office.

Inform the taxpayer that TAS will contact them within one workday for criteria 1-4 cases and three workdays for criteria 5-9 cases.

If the taxpayer calls back after the three business days have elapsed and informs the NTA assistor TAS has not contacted them with a decision, follow guidance in IRM 13.3.1.5(1) through (3), New TAS Cases.

If AMS is unavailable/down, probe and research the taxpayer’s inquiry to determine if you should refer the issue to TAS. See IRM 13.3.1.2, Overview - Receiving Calls on the NTA Toll-Free Intake Line, for guidance. If the taxpayer’s issue meets TAS criteria, send manual Form 911 following IRM 13.3.1.5(1) through (3), New TAS Cases.

If the taxpayer’s issue does not meet TAS criteria, transfer the call to the appropriate telephone application per IRM 13.3.1.2(9), Overview - Receiving Calls on the NTA Toll-Free Intake Line.

If the taxpayer requests TAS assistance, but the problem does not meet TAS criteria, explain the purpose of TAS per IRM 13.3.1.2(10), Overview - Receiving Calls on the NTA Toll-Free Intake Line.

If the taxpayer insists on TAS assistance, follow the procedures in IRM 13.3.1.2(10), Overview - Receiving Calls on the NTA Toll-Free Intake Line.

If IDRS or other systems needed to make a determination regarding TAS criteria are unavailable/down, inform the caller that systems are down and request they call back at a later time.

NTA assistors will use a variety of tools in conjunction with this IRM when answering the NTA Toll-Free Intake Line. Refer to IRM 13.3.1.1.7, Related Resources. IRM 13.3.1.6

TAS will notify Taxpayer Services (TS) NTA managers when TAMIS is down. NTA assistors should: