Popular search terms:

MSP #23: Statutory Notices of Deficiency

Statutory Notices of Deficiency Do Not Include Local Taxpayer Advocate Office

TAS Recommendations and IRS Responses

1
1.

TAS RECOMMENDATION #23-1

Evaluate every SNOD to determine which ones comply with RRA 98.

IRS RESPONSE TO RECOMMENDATION: Although we believe the inclusion of Notice 1214 with the SNOD complies with the Section 1102(b) RRA 98 requirement, when resources (budget and staffing) are available to make changes, and in view of our other priorities, we will explore options to make the changes necessary in order to print the local Taxpayer Advocate Service office directly on the face of the SNOD.

CORRECTIVE ACTION: We will explore options to make the changes necessary in order to print the local Taxpayer Advocate Service office directly on the face of the SNOD.

TAS RESPONSE: The Taxpayer Advocate Service and the IRS have a fundamental disagreement about the interpretation of the § 1102(b) requirement.  RRA 98 requires the IRS to place this information on the notice. Notwithstanding our disagreement, we appreciate the IRS’s willingness to insert local TAS office information on SNODs in the future. However, we note the IRS has not committed to a specific action item or completion date. TAS will continue to push the IRS to ensure this is actually accomplished, in accordance with law.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

2
2.

TAS RECOMMENDATION #23-2

In conjunction with the National Taxpayer Advocate, develop an agreed-upon set of rules and language to appear on each SNOD.

IRS RESPONSE TO RECOMMENDATION: Although we believe the inclusion of Notice 1214 with the SNOD complies with the Section 1102(b) RRA 98 requirement, when resources (budget, and staffing) are available, and in view of our other priorities, we will explore options to make the changes necessary to print the local Taxpayer Advocate Service office directly on the face of the SNOD and take steps to ensure, as best we can, that information about the local Taxpayer Advocate Service office is provided to taxpayers in a consistent manner. We will coordinate with the National Taxpayer Advocate’s staff on this matter.

CORRECTIVE ACTION: We will explore options to make the changes necessary to print the local Taxpayer Advocate Service office directly on the face of the SNOD and take steps to ensure, as best we can, that information about the local Taxpayer Advocate Service office is provided to taxpayers in a consistent manner. We will coordinate with the National Taxpayer Advocate’s staff on this matter.

TAS RESPONSE: The National Taxpayer Advocate appreciates the IRS’s willingness to review and potentially incorporate TAS developed training on this item. We look forward to working with the IRS on this action.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

3
3.

TAS RECOMMENDATION #23-3

Revise all SNODs not in full compliance with RRA 98 to include the taxpayer’s right to contact TAS and the name and telephone number of the local office on the face of the notice in a way that is consistent with how TAS aligns taxpayers to local offices.

IRS RESPONSE TO RECOMMENDATION: Although we believe the inclusion of Notice 1214 with the SNOD complies with the Section 1102(b) RRA 98 requirement, when resources (budget and staffing) are available, and in view of our other priorities, we will explore options to make the changes necessary in order to print the local Taxpayer Advocate Service office directly on the face of the SNOD. Until then, we will continue to provide the information in a separate notice included with the SNOD.

CORRECTIVE ACTION: When resources (budget and staffing) are available, and in view of our other priorities, we will explore options to make the changes necessary in order to print the local Taxpayer Advocate Service office directly on the face of the SNOD.  Until then, we will continue to provide the information in a separate notice included with the SNOD.

TAS RESPONSE: The Taxpayer Advocate Service and the IRS have a fundamental disagreement about the interpretation of the § 1102(b) requirement. RRA 98 requires the IRS to place this information on the notice. Notwithstanding our disagreement, we appreciate the IRS’s willingness to insert local TAS office information on SNODs in the future. However, we note the IRS has not committed to a specific action item or completion date. TAS will continue to push the IRS to ensure this is actually accomplished, in accordance with law.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

4
4.

TAS RECOMMENDATION #23-4

Require all employees involved in issuing SNODs or answering incoming calls about them to take technical training developed by TAS on issues including SNOD rescission and the taxpayers’ rights to file a petition in the U.S. Tax Court and to contact their LTAs.

IRS RESPONSE TO RECOMMENDATION: We do not agree with the recommendation to provide the technical training developed by TAS for all employees involved with issuing SNODs without the opportunity to review the training to evaluate whether the training is appropriate for the targeted audience. We will review the training materials developed by TAS to determine applicability for the impacted employees and update our current training materials as appropriate.

CORRECTIVE ACTION: Review training developed by TAS (regarding SNODs, SNOD Rescissions and taxpayer’s right to file a petition in the U. S. Tax Court and contacting LTAs) to determine if material is covered in current IRS training. Update IRS training as appropriate and deliver updated training if needed.

TAS RESPONSE: We appreciate the IRS’s willingness to review and potentially incorporate TAS developed training on this item.  We look forward to working with the IRS on this action.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

en English
X