The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into ten fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights. Under these rights is the taxpayer’s right to retain representation, including representation from a congressional office.

Taxpayers turn to congressional offices for assistance in resolving their tax issues with the IRS; in turn, congressional offices turn to TAS to help constituents with tax issues.

TAS plays a key role in the Congressional Affairs Program (CAP). TAS employees work closely with congressional offices to resolve tax issues and advocate for their constituents.

The assistance TAS provides in helping congressional offices with their constituents’ tax issues is a vital component of the advocacy work TAS performs. At times, the volume of congressional cases has surged to comprise approximately 25 percent of TAS cases.

In general, TAS works congressional cases similar to the way it works non-congressional cases. However, to advocate effectively for the taxpayers and to assist the congressional offices in meeting the needs of their constituents, TAS employees must be aware of the guidance provided within this IRM and how certain aspects of congressional case work differ from non-congressional case work. Those aspects will be provided in this IRM. While working all cases, TAS employees, must convey professionalism and compassion.

Pursuant to IRC 7803(c)(2)(A)(i), the Office of the Taxpayer Advocate (known as TAS) is directed to assist taxpayers in resolving problems with the Internal Revenue Service (IRS).

IRC 7803(a)(3) directs the Commissioner of the Internal Revenue to ensure that employees of the IRS are familiar with and act in accord with taxpayer rights. The ten enumerated rights of the TBOR include the Right to Retain Representation.

IRC 6103 permits the disclosure of return and return information to third parties in the listed circumstances, including if proper authorization is obtained from the taxpayer.

The Treasury Regulations found in 26 CFR 301.6103(c)-1 allow the use of non-written consents for disclosure of taxpayer information to third parties if the circumstances described in the regulations are met.

IRM 11.3.4.2, Disclosure to Members of Congress, provides the guidance on disclosure of taxpayer information to members of Congress.

TAS employees must respect, support, and vigorously protect taxpayers’ fundamental right to retain representation.

TAS employees are responsible for communicating with congressional offices in a prompt, courteous, understandable, timely, and professional manner.

Written correspondence to congressional offices should be professional and adhere to the rules of grammar, spelling, and punctuation that are found in theTAS Writing and Style Guide.

TAS managers are responsible for ensuring TAS employees within their purview are following the procedures contained in this IRM.

Reports to monitor the quality of TAS cases including the proper handling of congressional inquiries are derived from TAS case data and the TAS Quality Review Program (QRP).

Exhibit 13.1.8-1 contains a list of terms used throughout this IRM.

This is a list of relevant IRMs and other resources TAS employees will use in conjunction with this IRM:

The majority of congressional cases received by TAS offices will be sent directly by the congressional office to the TAS office aligned with their district office. Following is the procedure that should be used upon receipt of an inquiry from a congressional office:

If a referral is received elsewhere in TAS (for example, in an office not associated with the congressional office), the office that received the referral should research e-Trak, TAS case management system, and IDRS to identify the issues involved and the appropriate office to assign the inquiry. New congressional inquiries that are not associated with an existing case and that raise a new tax account issue, should be assigned to the LTA office aligned with the congressional district that initiated the inquiry. See the LTA office/congressional district alignment list on the Congressional page, Congressional District Alignment and District Liaison Information. If, under unusual circumstances, a transfer is necessary, fax the documents to the assigned office or express mail them if they require the taxpayer’s original signature(s).

Forward non-account related inquiries to the DL, who will decide whether to work the case or forward it to LA for assignment. LA assigns these inquiries in e-Trak to the appropriate Business Unit (BU) to prepare a response. The BU works all cases assigned by LA.

For congressional inquiries received by Legislative Affairs and then referred to the local TAS office:

For inquiries received from congressional offices that involve issues under litigation, follow the guidance found in IRM 13.1.10, Special Processes. If guidance is needed, the LTA should contact the Division Counsel/Associate Chief Counsel National Taxpayer Advocate Program. IRM 13.1.10.2, Obtaining Legal Advice from Chief Counsel.

For inquiries involving frivolous filing positions that have no tax account related issue, send the inquiry to the DL. For more information on frivolous filers, see IRM 13.1.16.13, Contacts Not Meeting TAS Criteria (Frivolous Arguments).

Substantive information about the case must be provided to the congressional office at the established contact dates. For example, a case advocate should not simply provide a statement, either orally or in writing, that “the case is being worked on” but should instead explain the status of the case and include requests for any necessary supporting documents or other pertinent information.

In general, TAS should communicate with the congressional office on these cases, because the taxpayer has sought the assistance of the congressional office. However, some congressional offices may have specifically informed the LTA that they have no objections to TAS directly communicating with the taxpayer, while other offices may want to be informed each time a taxpayer is seeking information directly from TAS. TAS should work with the congressional office and tailor their approach to the needs of the congressional office. Even when the congressional office gives the case advocate permission to respond directly to the taxpayer, the case actions should begin and end with contact to the congressional office; blanket statements/agreements received from a congressional office to contact and respond to taxpayers directly are not an alternative to contacting the congressional office.

Use of alternative methods of communication with congressional offices is encouraged. These tools, including Document Upload Tool and email communications, are intended to facilitate the resolution of the case and make communication between congressional offices and TAS offices easier. Case advocates should respect the method of communication desired by the congressional office, including the use of these new tools, when communicating with the congressional office. See Interim Guidance on Digital Signatures and External Email found in Digital Signatures and External Email and Document Upload Tool for Submissions from External Sources.

If the congressional office has authorized disclosure as described in IRM 13.1.8.4.2.1, Disclosure Issues, case advocates may use encrypted email to transmit an initial contact letter to a congressional office where there is an established relationship and a preexisting consent to use email. The preexisting consent is based on prior communication with the congressional office wherein TAS has properly authenticated the contact from the congressional office and the office has indicated its preference or willingness to use email as a communication option for cases with TAS by providing TAS with a statement of intent: I, [name of the Senator or Representative], consent to receive encrypted documents by email from the Taxpayer Advocate Service and associated TAS personnel for constituents’ TAS cases.” The LTA will retain the letter of consent and make it available upon request. Such consent must also be documented in the case history for each constituent’s case.

Case advocates should refer to the guidance in IRM 13.1.6.4, Written Communication, for guidance on the writing and the use of email, including when they can use the body of the email. Case advocates can use the body of the email to provide status updates on cases to Congressional offices if the office has expressed a preference for communication via email.

If there is an existing open case (non-congressional) and a congressional inquiry is received concerning the same taxpayer with the same issue, the case advocate assigned to the existing case will work the congressional inquiry (even if the case is assigned to a local office that is not aligned with the Congressional office); an additional case will not be created. The TAS case management system must be updated with the congressional information.

If more than one congressional office contacts TAS to assist a taxpayer with the same issue and there is an existing case assigned to a case advocate, that case advocate will work the new congressional inquiry; an additional case will not be created. The TAS case management system must be updated with the additional congressional information.

If there is an existing open case and the case advocate or congressional office identifies new tax years with issues to be resolved, the employee will update the existing case and seek updated privacy release forms from the Congressional office. A new, separate case will not be created.