Intake
Cases come in to TAS in what following ways?
What is :
in person, by telephone, by fax, by mail, by referrals from OD.
Under what criteria would the following case be brought into TAS:
Taxpayer is extremely upset on the phone, thinks you are a jerk, thinks the IRS is deliberately harassing him. All of IRS is part of a political agenda by a secret society of imbeciles. He needs his money to pay for his child's education so she won't be an imbecile. They do not have FASA and tuition is due in 4 weeks. She cannot attend school if tuition is not paid. He has been talking to imbeciles for weeks and no one is doing anything.
What is: criteria 1 - 4
What rights do taxpayers have with the IRS?
What is:
The right to be informed
The right to pay no more than the correct amount of tax
The right to Appeal
The right to Privacy
Right to retain representaion
Right to quality service
Right to challenge and be heard
Right to finality
Right to confidentiality
Right to a fair and just tax system
The National Taxpayer Advocate is who:
Who is: Nina Olsen
Paul is 6 feet tall and he's an assistant at a butcher shop and wears size 9 shoes. Doug is his uncle and owns the butcher shop, he wears size medium in shirts and is 190 pounds. His son, Dougie Junior sweeps the shop, weighs 70 pounds and is 4 feet tall and wears size 8 shoes. What does Paul weigh?
What is meat?
What are the 4 economic burden case criteria?
What are:
13.1.7.2.1 (02-04-2015)
TAS Case Criteria 1–4, Economic Burden
(1) Criteria 1 -- The taxpayer is experiencing economic harm or is about to suffer economic harm. The economic harm may be the result of actions by the IRS or created as a result of circumstances in the taxpayer's personal life.
(2) Criteria 2 -- The taxpayer is facing an immediate threat of adverse action. Most situations will involve an action by the IRS, such as filing a Notice of Federal Tax Lien, serving a Notice of Levy or seizing property.
3) Criteria 3 -- The taxpayer will incur significant costs if relief is not granted (including fees for professional representation). Situations where the IRS is unable to immediately make adjustments, process returns, release a lien, etc., could result in the taxpayer having to incur significant costs. Significant costs could include professional fees for re4) Criteria 4 --The taxpayer will suffer irreparable injury or long term adverse impact if relief is not granted. This includes situations where a taxpayer may lose assets, income, or potential income if relief is not provided. Some situations include loss of the ability to be licensed or bonded as part of the taxpayer’s occupation, or loss of borrowing power or clients due to filing of a Notice of Federal Tax Lien. Other situations may involve damage to credit ratings resulting in denial of a loan.presentation.
Under what cite would you exclude the following inquiry to TAS:
Taxpayer has an ID theft issue and is tired of waiting for her refund. Its been a while, and could use the money. Nothing critical but...a bunch of her friends are going to New York and she'd like to use this money to join them. She filed about 15 weeks ago and ......still no money.
What is: IRM 13.1.7.3
Generally, IRS and TAS will refer taxpayers meeting TAS criteria 5-7 (systemic burden) who seek assistance with an identity theft issue to the Accounts Management Identity Protection Specialized Unit (IPSU) (see IRM 25.23.3.3.5, Identity Theft Assistance Request (ITAR) - General Information,Identity Theft Assistance Request (ITAR) and IRM 13.1.16.9.7, Criteria 5-7 Identity Theft Cases Eligible for Referral to Identity Protection Specialized Unit (IPSU).
13.1.7.3
Exceptions to Taxpayer Advocate Service Criteria
What are TAS' Guiding Principles?
What is Advocacy, Independence, Confidentiality, Impartiality, Competency, Empathy, Communication, Improvement
Who is the Deputy National Taxpayer Advocate?
Who is Bridget Roberts
What is seen in mid March and April, but isn't there by the end of the month or the beginning?
What is R?
What are the types of cases taken in under criteria 9, when the case does not meet criteria 1-8 per recent guidance (February 2019)? extra points for cite
What are:
1) Organizations where the IRS automatically revoked their tax-exempt status for failure to file an annual return or notice for three consecutive years.
2) Cases involving any tax account-related issue referred to TAS
from a Congressional office.
3) Cases involving revocation, limitation, or denial of a passport under IRC § 7345.
4) Cases that have been referred to a Private Collection Agency for collection of a federal tax debt under IRC § 6306.
What are the 4 systemic burden exclusions listed in IRM 13.1.7?
What is:
Where can you find the expected time frame for case resolution, so that you can appropriately advise the taxpayer?
What is: CABIC
Who is the Excutive Director of CAse Advocacy
Who is : Rhonda Kirby
I speak without a mouth, and listen without ears. I have no body, but I come alive with the wind. What am I?
What is an echo
Recent (April 2019) guidance was issued, adding an exclusion for what type of cases from intake? Extra points for adding the cite.
What is Pre-Refund Wage Verification Hold
The purpose of this memorandum is to inform TAS employees that TAS case acceptance criteria have been modified to exclude Pre-Refund Wage Verification Hold (PRWVH) cases originating from the Integrity Verification Operation (IVO) Non-Identity Theft (Non-IDT) Filter X during the first three weeks after being stopped by this filter. This change to normal TAS case acceptance includes all criteria, including economic burden issues. The only exceptions will be for congressional referrals and taxpayers who are seeking, and are eligible, for an Offset Bypass Refund (OBR).
What procedures would you follow for the following inquiry? You have a taxpayer indicating they've lost all hope of ever resolving their IRS issue, and believes no one will miss him anyways and he is not going to IRS debtor prison, there are more efficient means of IRS getting the money if he just dies. He's got some meds that he can take a lot of and then IRS can have everything. You hear him say "just took 3" "just took another 2" "goodbye I'm done talking" He owes a lot of money, $350,000+.
What are: IRS Suicide REference Guide Procedures
Listen/911 and advise of National Suicide Prevention number
Get Help - Let supervisor know
Supervisor: Contact State and/or Federal Law Enforcement
REPORT: Disclosure/TIGTA
http://core.publish.no.irs.gov/docs/pdf/d12441--2007-04-00.pdf
What is your role in all IRS communications with the taxpayer for a TAS case?
What is: I am the point of contact for the taxpayer
Who is the Stakeholder Communications and Liaison Analyst for Wyoming?
Who is Steven Phillips
A man is pushing his car towards a motel and when he arrives he shouts "I'm Bankrupt!!" Why?
What is "playing monopoly"
Recent Guidance (May 2019) was issued changing IRM 13 guidance for transfer cases. What was changed? Extra points for cite
What is: time frame for transferring cases received by AMS queue (e-911s).
The purpose of this memorandum is to inform TAS employees that the time requirements for transferring a case received via the AMS Centralized queue using National Workload Balancing (N-WLB) has been increased. Currently, IRM 13.1.22.6(1), Time Requirements for Transferring a Case, provides that all cases must be transferred within one workday from the Taxpayer Advocate Received Date (TARD). For TAS cases received via the TAS AMS Centralized e-911 Inventory (Org Code 10), the time required has been modified to one workday from the date the case was loaded from AMS into TAMIS.
A business owner calls, the IRS is levying his accounts receivable and he cannot pay his employees now. The RO he's been working with won't answer his phone, just leaves notes on the door. These employees are minimum wagers with families to take care of. He has NO money to pay them. One needs to go to the doctor because child has pneumonia, and business does not provide health insurance. He needs to pay these people in order to stay in business.
What is: Criteria 4, AFTER discussing managerial appeal rights and conference if he has already exercised that right.
Where can you refer tax professionals to find TAS tips and information their issues?
What is the TAX Toolkit.
Who is the Disclosure Officer for Wyoming and where are they located?
Who is Laura MacIntyre. Where is Denver
Sit on a Potato Pan Nan! Step on no pets Anna! and, Eva, can I see bees in a cave? all have what in common
What are : palindromes,
What is spelled the same backward and forward.