Expected Completion Date: 03/31/2024
1st Quarter: The Taxpayer Advocate Service (TAS) continued identifying case process efficiencies during the first quarter of Fiscal Year (FY) 2023 by working with the owners of the Integrated Action Tool (IAT) program to continue development of the Collection Statue Expiration Date (CSED) calculator. Current work on the programming change has been placed on hold; however, TAS will continue advocating for this change. Also, we are conducting an analysis of the intake process to identify and address the impact of the pandemic on our work processes, including case receipts from the IRS including exploring new ways to address our Account Management System (AMS) inventory so taxpayer cases are loaded on to the Taxpayer Advocate Management Information System (TAMIS) quickly. We will continue our work on this objective in the second quarter.
2nd Quarter: IRS’ Integrated Automated Technologies (IAT) announced the Collection Statute Expiration Date (CSED) tool project is restarting and work will resume in the third quarter. The project is in the design and development stage and TAS committed an analyst to work with the IAT development team. Also, TAS completed an analysis of the case intake process and a recommendation from the analysis was for us to work with a Lean Six Sigma Team to complete an Opportunity Assessment on our case intake process. During this assessment, we will identify how and where employees can provide maximum value to taxpayers and to ensure our customers are receiving consistent efficient high-quality service.
3rd Quarter: TAS continues to work on the Integrated Automated Technologies (IAT) Collection Statue Expiration Date tool. This project may be broken out into phased releases to allow for improved and expanded functionality. Also, TAS continues to identify and address the impact of the pandemic on our work processes by considering input from TAS employees and deciding which temporary procedures to make permaent or have available for future emergencies. We are drafting new guidance for the impacted Internal Revenue Manuals with the goal of publishing by the end of September. Further, TAS continues to discuss the Service Level Agreements with W&I and SB/SE regarding potential changes to our delegations of authority.
Lastly, due to a TAS reorganization, the operationalizing of risk managment is on hold while new leaders reconsider the best methodology to formalize risk assessment internally and externally, while maintaining our statutory requirement to remain independent from IRS, satisfy GAO, A-123 and IRM requirements, and avoid undue burden on employees and managers.
4th Quarter: During the fourth quarter, the Taxpayer Advocate Service (TAS) continued to track the progress the Integrated Action Tool (IAT) office made in developing develop the Collection Statue Expiration Date (CSED) tool and we will continue to monitor progress through regular interactions with the IAT office. Also, TAS completed the pandemic procedures changes and communicated them to our employees on 7/31/23.
TAS has been communicating with IRS’ Wage and Investment (W&I) and Small Business/Self Employed (SBSE) operating divisions on potential changes to our delegations of authority, and we continue to work on a proposal for TAS leadership to implement based on these discussions. Further, TAS has received the recommendations from the Lean Six Sigma team and TAS leadership and is currently developing a change management strategy for communicating the changes to TAS managers and employees and implementing the results.
Lastly, TAS analysts briefed new leadership regarding our risk management procedures and recommendations. When the recommendations are incorporated, the briefing will be shared with all TAS Senior Leaders during the first quarter of Fiscal Year 2024.
This objective will continue in Fiscal Year 2024.