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Purpose: This IRM section provides communication guidance and outlines communication requirements for Taxpayer Advocate Service (TAS) employees advocating to resolve taxpayer issues. It is also designed to encourage TAS employees to consider issues from the taxpayer¡¯s perspective and act with empathy when communicating with the taxpayer or representative as they work to resolve the taxpayer¡¯s problem.

Audience: These procedures apply to all TAS 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 Director, Technical Analysis and Guidance, who reports to the EDCA-ITS.

Calls to taxpayers (and their representatives), will generally be made between the hours of 8:00 a.m. and 6:00 p.m. in the taxpayer¡¯s time zone, unless a time outside these hours is requested by the taxpayer (or representative) and falls within the TAS employee¡¯s tour of duty. Keep in mind, the taxpayer may have valuable information to assist in resolving the issue so making every effort to contact the taxpayer at a time when the taxpayer is available is crucial to gaining an understanding of the taxpayer¡¯s needs and situation. If the taxpayer makes such a request, update the ¡°Best Time¡± field on TAMIS, Taxpayer Screen 1 of 6, and notate the request on the History Screen.

In every initial contact with the taxpayer employees are required to furnish the following:

The purpose of the contact should be to:

TAS employees must always verify the taxpayer¡¯s identity per IRM 13.1.16.4.1.1, Authorized Disclosures, before discussing any information protected under .

Before a TAS employee takes any action that could compromise the taxpayer¡¯s representation, check Command Code (CC) CFINK for any authorized representatives. If a valid Power of Attorney (POA) is present, TAS must contact the POA. Additional information can be found in IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication. TAS employees need to remember, taxpayers have the right to retain representation; See IRC 7803(a)(3)(I). Extreme care and caution must be taken to protect this right.

If an unprocessed authorization form (i.e., Form 2848, Form 8821, or comparable form) is received refer to IRM 13.1.23.3.1, Third Party Authorizations.

If the taxpayer initiated the TAS case but has an authorized representative according to CFINK, TAS employees need to contact the taxpayer to advise of the presence of a POA and TAS¡¯s requirement to work with their representative unless the authorization is revoked by the taxpayer (or the representative has withdrawn from representation). Instructions for revoking an authorization can be found at the Power of Attorney Resources page found under the IRM Supplements tab on SERP.

If the taxpayer¡¯s issue relates to payments or a math error on an original return, research to determine if the taxpayer checked the box authorizing third party contact. If it is still within one year of the due date for the original return, contact the third party designee. Refer to IRM 21.1.3.3.1, Third Party Designee Authentication, for information on what can be discussed.

Employees will not interrupt their calls and conversations with taxpayers, third parties or other IRS employees to take an incoming call on their personal cell phones. This includes incoming and outgoing phone media, such as text messages and emails. All personal cell phones should be silenced to avoid distractions and disturbances during working hours.

Employees may use their Toll-Free Phone number when communicating with taxpayers rather than providing their direct telephone number.

TAS employees who meet a taxpayer face to face have a unique opportunity to influence the taxpayer¡¯s opinion of our organization. The attitude the taxpayer leaves with can greatly influence not only their own opinion of our employees and our organization, but also the opinions of other individuals with whom the taxpayer may share their experience. Because of this, we need to be conscious of how we present ourselves.

When meeting a taxpayer face to face, there are several important things to keep in mind:

Always verify the taxpayer's identity per IRM 13.1.16.4.1.1, Authorized Disclosures, before discussing any tax information protected under .

While most contacts will be in person or by telephone, there are times when written communication is necessary to:

An effective business letter has strength and sincerity achieved through proper wording and tone. Effective business writing maintains a professional attitude, but has a courteous tone that is still:

Letters need to clearly state what will happen next:

To improve the likelihood the taxpayer can understand the information and will be able to follow your instructions, make your message direct, clear, and complete:

TAS employees should follow the rules in TAS Letter Writing Guide when issuing letters.

TAS employees are allowed to communicate with a taxpayer by using encrypted email, following the guidance regarding the use of email found in Interim Guidance on Email Encryption and Temporary Flexibility for Encrypted Emails with Taxpayers and Representatives.

General rules for the use of email are provided in IRM 1.10.3.3.5, Follow Guidelines of Email Common Sense and Etiquette. TAS employees should use the ¡°out of office assistant¡± feature when they will be out of the office for an extended time.

When using encrypted email to communicate with taxpayers or representatives, you must:

TAS employees may use either an attachment or the body of the email when communicating via email and will encrypt any sensitive information. See IRS Employee Resources on obÌåÓý to Encrypt Emails Using Encrypt-Only. Employees will use the table below when determining whether to attach a letter or use the body of the email to convey the message.

TAS employees may only use the body of the email when they use the Encrypt-Only functionality in Outlook as other encryption methods won¡¯t encrypt the body. See IRM 10.5.1.6.8 (8), Email and Other Electronic Communications, for examples of IRS IT-approved encryption technology and see IRS Employee Resources on obÌåÓý to Encrypt Emails Using Encrypt-Only for instructions on how to encrypt email messages.

When using the body of the email for communication, TAS employees must include their contact information. In addition, the body of the email must include the manager¡¯s name and contact information. See the example below. TAS employees are encouraged to use Outlook Signature to establish a boiler-plate signature which can include the required TAS contact information with the email sender¡¯s name. See Create an Email Signature in Outlook for instructions on how to use Signature.

For emails received by local offices in their general mailboxes, employees will use the responses located at TAS Letters, Communications, and Forms.

TAS employees must never use a personal email account to conduct official business of the government; See IRM 10.5.1.6.8.4, Emails with Personal Accounts.

There are times that TAS receives correspondence directly from the taxpayer, but the correspondence from the taxpayer has a different address from the address in IDRS. If the TAS employee is unable to reach the taxpayer by telephone to authenticate them and the new address, the employee can send a letter to the address on the correspondence as long as there is no indication of identity theft. See IRM 21.3.3.4 (5), Correspondence Procedures, for the steps TAS should take to ensure that there is no identity theft involved.

TAS employees are required to offer a meaningful apology to each taxpayer. We need to acknowledge delays, miscommunications, processing errors, or anything else that may have contributed to the taxpayer¡¯s problem. Just saying TAS is sorry for any inconvenience is not a sincere apology. Listed below are a few examples of appropriate apologies:

To increase the public¡¯s awareness of and access to TAS, Congress requested that local directories list a telephone number for the Local Taxpayer Advocate¡¯s (LTA) office.

Each LTA is responsible for verifying the publication of their respective TAS telephone numbers in their local directories.

The telephone numbers for each local TAS office will be listed immediately after the National Taxpayer Advocate (NTA) toll-free number, 1-877-777-4778. This will give taxpayers the option of toll-free services through the NTA number or access to the local TAS office, where they may incur charges.

The following are established guidelines for incoming TAS telephone calls:

LTAs will use the following standardized voice mail message:

Voice messages for all other TAS employees with regular interaction with taxpayers will include the following key components:

Use of one of the following voice mail messages is required and should be tailored to include all requirements as listed above:

Each office must review its Local Office General Line voicemail each business day and prioritize call backs to first those taxpayers with an urgent need.

The NTA or DNTA may institute temporary guidance for voice mail messages when warranted by special circumstances. The NTA or DNTA will issue a communication to employees specifying the contents of the temporary voice mail message and the period it may be used. The NTA or DNTA can end the use of this temporary voice mail message at any time when the underlying special circumstances have changed by communicating the end to employees.

Voice messages will not refer the caller to the NTA toll-free number. The only exceptions to this rule are for LTA voice messages, and in the event of an office shutdown, at which point TAS leadership will provide offices with the appropriate messaging to suit the circumstances.

TAS employees will refrain from using automated voice messages.

Under no circumstances will calls be sent to answering devices/voice mail as standard procedure. Employees are expected to answer their phones and not use voice mail as a screening device. Answering devices/voice mail are not acceptable during normal business hours, except in special circumstances when no one is available to answer the telephone, such as all-employee meetings, special events, etc. or if the employee is already engaged on a call with another taxpayer. Do not end a call with a taxpayer to take an incoming call.

If a taxpayer calls the case advocate or manager before the established NCD, a call back must be returned, generally within 24 hours or next business day.

Generally, no tax information protected by may be left on an answering device or voice mail.

For a TAS employee to leave tax information on a taxpayer¡¯s or representative¡¯s answering device or voice mail, the taxpayer or representative must give their consent.

It is acceptable to leave information specifically agreed to by the taxpayer or representative if:

If the taxpayer or representative contacted the NTA toll-free line and gives permission to leave a message on an answering device or voice mail, the Accounts Management (AM) assistor will document the consent on the Account Management Services (AMS) system, which will automatically populate the VMS Checkbox on TAMIS Taxpayer Screen 1. The assistor¡¯s script also requires them to advise the taxpayer or representative they should not agree if other individuals have access to messages and the taxpayer or representative does not want those individuals to have access to the confidential information.

When leaving messages on answering devices or voice mail, follow procedures in paragraph (7) below in situations other than conditions explained in paragraph (3) above and in the Disclosure and Privacy Knowledge Base Site - Voice Mail. In situations where the conditions explained in (3) above and in the Disclosure and Privacy Knowledge Base Site - Voice Mail are not met, but where the telephone number reached is verified or authenticated as that of the taxpayer, only leave the following information:

If a taxpayer or representative has agreed to TAS leaving tax information on an answering device or voice mail, TAS employees must have a ¡°reasonable belief¡± and document that they have reached the correct phone number before leaving any confidential information. In accordance with the Disclosure and Privacy Knowledge Base Site - Voice Mail, "reasonable belief" is met when the greeting on the answering device or voice mail refers to the taxpayer or representative being contacted, or the greeting refers to the phone number the taxpayer or representative has provided to TAS.

In cases where the number reached cannot be positively verified or authenticated as that of the taxpayer or representative, do not leave the taxpayer¡¯s name in the message. Only leave the following information:

In general, you may not leave tax information protected by IRC 6103 on an answering machine or voicemail. obÌåÓýever, if you "reasonably believe" you have reached the taxpayer¡¯s or representative¡¯s correct answering machine or voicemail, you may leave your name, telephone number, any proper reference number for the inquiry, the fact that you work for the IRS (identifying your function is permissible), and the name of the person who should return the call. You may leave more information on the recording if the taxpayer or representative has given prior approval to leave such information. See IRM 10.5.1.6.7.2, Answering Machine or Voicemail, for further information and for a definition of ¡°reasonably believe.¡±

The TAMIS history screen must be documented to include a record of all messages left, the taxpayer's or the representative¡¯s oral consent as outlined in (3) above, and whether positive identification of the taxpayer or the representative could be determined.

In some cases, it is possible to make a closing contact by voice mail (e.g., case involved a simple issue and you have been unable to reach the taxpayer). If the taxpayer is represented, you can never complete the closing contact actions by voice mail.

When calling other IRS employees, and leaving information on an internal voice mail system, do not leave confidential information. obÌåÓýever, it is acceptable to leave non-confidential information on the system, such as "call me regarding TAMIS case number XXXXXX" , or similar verbiage.

For phone contacts initiated by TAS employees:

For phone contacts initiated by taxpayers:

Additional information can be found in IRM 10.5.1.6.7.1, Cell Phone or Cordless Device.

Agreements pertaining to disclosure matters should be completed during the initial contact, if possible. TAS employees will document the agreement and whether it pertains to future contacts, in the TAMIS history.

Executive Order 13166, requires federal agencies examine the services they provide, identify any need for services to those with limited English proficiency (LEP), and develop and implement a system to provide those services so LEP persons can have meaningful access.

In response, the Commissioner established a Multilingual Strategy to ensure federal employees have access to multilingual resources.

TAS employees must review the Mail Filing Requirement (MFR) code and/or Limited English Proficiency (LEP) indicator on Individual Master File (IMF) before issuing correspondence.

For more information about EO 13166 and the IRS definition of LEP, see IRM 22.31, Multilingual Initiatives.

The IRS, through the Alternative Media Center (AMC), offers content in a variety of file formats to accommodate visually impaired people who use technology such as screen reading software, Braille displays, voice recognition software and other alternative media products.

TAS employees will ensure taxpayers needing written communications in an alternative format are aware of this option and will use AMC resources when communicating in writing to taxpayers needing these services.

TAS employees will submit online requests for services using the AMC by following these steps:

Save a copy of the letter uploaded to the AMC website in ¡°TAMIS Document Attachments¡± and update the TAMIS history to indicate the letter was provided to AMC for conversion and mailing to the taxpayer. Document any specific instructions included with the request.

When sending TAS letters using the services of AMC, TAS employees will need to adjust the Follow-Up Date (FUD), Next Contact Date (NCD) and taxpayer response timeframes to include additional time for the taxpayer to receive the correspondence. Generally, it takes 15 days for the AMC to fulfill an order and mail the correspondence. Braille orders may take up to 30 days.

Inform taxpayers they need to send written responses to TAS in standard print, not Braille or any other alternative media format.

Update Taxpayer Screen 5 of 6 on TAMIS to indicate visual impairment and the taxpayer¡¯s need for communications to be translated to an alternative media format.

A taxpayer may request penalty relief if a notice in standard print format was received requiring a taxpayer action, but the taxpayer did not respond because the notice was inaccessible. If the taxpayer informs TAS that they are subject to penalties due to a delay in responding to a notice, consider whether reasonable cause exception applies and advocate accordingly. Refer to IRM 20.1.1.3.2.2.8, Inaccessible Notices and IRM 13.1.24.6.1, Penalty Relief Advocacy.

TAS employees should provide information to the taxpayer of the Form 9000, Alternative Media Preference, so that the taxpayer can elect to receive future correspondence from the IRS in an accessible format. See IRM 21.5.2.4.26, Alternative Media Preference, for further information.

TAS supports secure, mission-related use of social media tools to enhance communication, collaboration, information exchange, and to streamline processes and improve productivity. Except for approved TAS communicators handling official TAS media initiatives, TAS employees are not authorized to use social media in an official capacity. See IRM 13.6.1.4 (3), TAS Social Media.

Personal, non-work usage of social media tools must not compromise the confidentiality of sensitive but unclassified data or the integrity of the Taxpayer Advocate Service.

Adhere to the following rules and standards when using social media;

If contacted by someone via social media, it is okay to delete the post and ignore the communication. If the conduct persists, report the bad behavior according to the rules of the social media site.

IRC 7602(c) provides the requirements for third party contacts (TPCs). IRS employees must notify taxpayers before they make contact with third parties with respect to the determination or collection of the tax liability. These contacts include the issuance of a levy or a summons to someone other than the taxpayer. The IRS must provide the TPC notice only when it intends to make a TPC during the period specified in the notice, which may not exceed one year, and the IRS must provide the notice at least 45 days in advance of making the TPC. The TPC notice cannot be provided as part of an existing IRS notice.

IRC 7602(c)(3)(C) specifically exempts Criminal Investigation from the requirements when such TPCs are made during an investigative contact. For more information on TPCs when a case is in Criminal Investigation, see IRM 9.3.1, Disclosure.

Examples of TPCs include: Example: An employee or an agent of the IRS contacts a person other than the taxpayer and asks a question about a specific taxpayer with respect to the determination or collection of that taxpayer¡¯s federal tax liability. Example: A summons is issued to anyone other than the taxpayer under examination such as a bank, credit card processor, or an employer.

The following types of contacts are not considered TPCs:

Questions regarding whether or not a contact meets the third party notification requirements should be discussed with your manager, Lead Case Advocate, or Technical Advisor.

IRS employees must comply with all disclosure laws. Even though a contact may be excepted from IRC 7602(c), which prescribes TPC requirements, disclosure laws do apply in all situations.

Contacts made via three-way calling after the taxpayer is on the line are excepted from the requirements of IRC 7602(c) because taxpayer authorization is implicit in this situation.

Under IRC 7602(c)(3)(A), contacts that the taxpayer has authorized are excepted from the notice and record keeping requirements of IRC 7602(c). Taxpayer authorization should be documented in TAMIS history.

Refer to IRM 13.1.23.3, General Disclosure Rules, for specific disclosure and taxpayer authentication procedures while working a TAS case.