IRS RESPONSE TO RECOMMENDATION:
a) Revisions of Letters 531-A, 531-B, 1753 were recently sent to publishing. The revised letters say, “Find the location and phone number of your local Taxpayer Advocate at www.taxpayeradvocate.irs.gov/contact-us or call TAS at 877-777- 4778.” Letters 1753 and 3219-C include Notice 1214.
b) In 2018, the IRS added LTA addresses based on the taxpayer’s ZIP code to many statutory notices. The IRS has submitted a request for programming in order to add the LTA addresses to the letter 3219-C and is awaiting approved funding to complete the request, which would be contingent on significant upgrades to the system. For the other letters, we are working to identify a technological solution and will develop a timeline depending on the systemic requirements.
Update: Letters 531A, 531B, and 1753 were revised to include the Local Taxpayer Advocate (LTA) address information and subsequently removed the Notice 1214 insert. The 3219C letter contains program tie-ins with the IAT Letter Tool. Media and Publications and TAS collaborated with SERP developers who have housed and developed a database to maintain the LTA addresses. The correspondence generation process will include a step to access this database and extract the appropriate LTA information based on the taxpayers zip code. The anticipated completion date for the letter to contain the addresses for use is June 2020. The 3219C letter will also be revised to include the new LITC language and Notice 1214 will be removed from the 3219C letter as an insert.
CORRECTIVE ACTION: a) Revisions of Letters 531-A, 531-B, 1753 were recently sent to publishing. The revised letters say, “Find the location and phone number of your local Taxpayer Advocate at www.taxpayeradvocate.irs.gov/contact-us or call TAS at 877-777- 4778.” Letters 1753 and 3219-C include Notice 1214.
TAS RESPONSE: In the twenty years since Congress enacted the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), codified at 26 U.S.C. § 6212(a), the National Taxpayer Advocate has continued to raise this issue, and TAS has worked extensively with the IRS to ensure the service updates its notices with the required LTA information. While the National Taxpayer Advocate appreciates the IRS’s efforts to include Notice 1214, which contains LTA contact information for each state, by its own admission, the IRS is still not able to include the Notice 1214 with every SNOD.
We also appreciate that the IRS has submitted a request for programming to add LTA addresses to the letter 3219-C. Understanding the budget constraints in making upgrades to the system, the National Taxpayer Advocate applauds the IRS’s commitment to work on identifying a technological solution and developing a timeline for programming, particularly in light of the IRS’s previous claims that doing so was impossible.
ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted
OPEN or CLOSED: Closed
DUE DATE FOR ACTION (if left open): N/A