Taxpayer Advocate Service

Systemic Advocacy

Today’s Presenters

Ester Beale Senior Advisor to the NTA

Leslie McGuire – Senior Collection Analyst

David Deslatte – Senior Collection Analyst

Taxpayer Advocate ServiceSystemic Advocacy Leadership

• Kim Stewart• Executive Director Systemic Advocacy (EDSA)

• Kurt VanMatre• Deputy Executive Director Systemic Advocacy,

Technical Advocacy (DEDSA)

• Kevin Kelly• Deputy Executive Director Systemic Advocacy ,

Proactive Advocacy (DEDSA)

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TAS Statutory Mission IRC 7803(c)(2)(A)

• assist taxpayers in resolving problems with the Internal Revenue Service;

• identify areas in which taxpayers have problems in dealings with the Internal Revenue Service;

• to the extent possible, propose changes in the administrative practices of the Internal Revenue Service to mitigate problems identified under clause (ii); and

• identify potential legislative changes which may be appropriate to mitigate such problems.

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What is Systemic Advocacy Looking For?

• Issues affecting multiple taxpayers (individuals or businesses)

• Issues involving protecting taxpayer rights, reducing burden, ensuring fair treatment, or providing essential taxpayer services

• Issues involving IRS systems, policies, and procedures

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SUBMITTING AN ISSUE

What is the Systemic Advocacy Management System?

SAMS is a web based computer system which:

• Receives and houses systemic submissions

• Used by TAS Systemic Advocacy employees to manage the various issues and related projects

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How to Submit a Systemic Issue[Accessing SAMS]

• Available on the IRS web site on the Systemic Advocacy page at

www.irs.gov/sams

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SAMS ISSUE REVIEW TEAM

What Happens to Your Issue Once You Submit it Through SAMS?

Systemic Issue Review and Evaluation (SIRE)

–Acknowledges receipt of submission

– Issue assigned and researched

– Issue possibly associated with other related systemic issues.

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ADVOCACY VEHICLES TO GET THINGS

DONE

ADVOCACY PROJECTS

IMMEDIATE INTERVENTIONS

INFORMATION GATHERING PROJECTS

SAMS Receipts

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Internal Management Document / Single Point of Contact

Supports the Systemic Advocacy mission by ensuring TAS reviews all official communications, such as:

– Internal Revenue Manual revisions or manual development

– Letters, Notices, Publication, and other external communication type documents

– IRS related guidance documents provided to employees

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IRM Recommendations

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ADVOCATING THROUGH THE NATIONAL TAXPAYER ADVOCATE’S

ANNUAL REPORT TO CONGRESS

Annual Report to Congress

• Lists 20 of the Most Serious Problems encountered by taxpayers

• Report includes administrative and legislative recommendations

• Submitted to Congress without Treasury or IRS review

• Available at www.taxpayeradvocate.irs.gov19

TAXPAYER ADOCACY PANELS

Taxpayer Advocacy Panel

• Independent panel of 75 citizen volunteers

• Work in Committees

• Suggest ways to improve IRS

• Contact TAP at 1-888-912-1227 or www.improveirs.org

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http://www.taxpayeradvocate.irs.gov/

Social Media

Systemic Advocacy Resources

• Publication 4825 - Seven Things to Know About the Taxpayer Advocate Service

• Tax Toolkit: www.TaxpayerAdvocate.irs.gov

• YouTube: www.youtube.com/TASNTA

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Questions??

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Thank you for your interest in TAS Systemic Advocacy

the Taxpayer Advocate Service (TAS)

www.TaxpayerAdvocate.irs.gov@YourVoiceatIRS

/YourVoiceatIRS

/TASNTA

5We have at least one local taxpayer advocate office in every state, the District of Columbia, and Puerto Rico. To find your advocate: • Visit www.irs.gov/advocate; • Call us toll-free at 1-877-777-4778; • Check your local directory; or • Look at Pub. 1546, Taxpayer Advocate Service – Your Voice at the IRS, which lists our offices nationwide.

TAS is here to help you... because when you’re dealing with a tax problem, the worst thing you can do is nothing at all!

6TAS has online resources too. Our Tax Toolkit can help you understand your rights as a taxpayer and get

basic tax information, details about individual and business tax credits, and more. Visit the site at

www.TaxpayerAdvocate.irs.gov.

7We look for patterns in the problems our advocates handle, but also need your help in identifying large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, tell us about it at www.irs.gov/sams.

1The Taxpayer Advocate Service (TAS) is your voice at the IRS. We are an independent organization within the IRS. Our mission is to help taxpayers resolve problems with the IRS and recommend changes that will prevent problems.

3You may be eligible for our help if you’ve tried to resolve your tax problem through normal IRS channels and have gotten nowhere,

or you believe an IRS procedure just isn’t working as it should.

4If you’re eligible for our help, you’ll be assigned an advocate, who will be with you at every turn. Our service is always free.

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We help businesses and individuals whose tax problems are causing financial difficulty.

Publication 4825 (Rev. 5-2013) Catalog Number 54353K Department of the Treasury Internal Revenue Service www.irs.gov

@YourVoiceatIRS

/YourVoiceatIRS

/TASNTA

WE NEED YOUR HELPdo you know of a tax problem

that affects more than one taxpayer?

When submitting an issue, make sure your email address is accurate. If we need more examples or clarification, a member of our staff will send you his or her phone number via email. Please do not include any Personally Identifiable Information, such as your name, phone number, or Social Security number. Remember SAMS is for systemic problems, not personal tax issues.

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No Internet access? Use Form 14411, Systemic Advocacy Issue Submission Form. Fax the completed form to (855) 813-7412 or mail to: Office of Systemic Advocacy 1111 Constitution Avenue, NW, Room 3219 Washington, DC 20224

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how to report a tax problem

Report the systemic problem or issue using the Systemic Advocacy Management System (SAMS) at www.irs.gov/sams; or 1

You can help the Taxpayer Advocate Service (TAS) tackle “big picture” or systemic problems in the IRS or the tax law by reporting them to us. We are looking for issues that:

• Affect multiple taxpayers (if you personally have an unresolved problem with the IRS, TAS may still be able to help – visit www.TaxpayerAdvocate.irs.gov); • Involve IRS systems, policies, and procedures; and • Involve protecting taxpayer rights, reducing burden, ensuring fair treatment, or providing essential taxpayer services.

IRS

KNOW OF A TAX PROBLEM OR

SYSTEMIC ISSUE THAT AFFECTS MORE THAN ONE TAXPAYER?

CONSIDER MAKING A SAMS SUBMISSION!

What is SAMS?

The Systemic Advocacy Management System (SAMS) is a database of issues submitted to the Taxpayer Advocate Service Office of Systemic Advocacy and the advocacy projects developed from some of these submissions. The issues come from a variety of sources. IRS employees, external stakeholders, including individual and business taxpayers, practitioners, research, and professional organizations, can all submit issues to SAMS. The Office of Systemic Advocacy (SA) is responsible for advocating for systemic and procedural change, both reactively and proactively. A systemic issue impacts a taxpayer segment. It involves systems, processes, policies, procedures, or legislation; and requires study, analysis, recommendation(s), and action to affect positive results. Systemic advocacy means identifying and addressing systemic problems by analyzing their root causes and recommending corrective action.

How to Submit an Issue: Go to the SAMS homepage. You can get there by searching “SAMS” on the IRS intranet IRWEB site. Under "Create" in the left navigation of this page, click the "Issue" link. A pop-up box will appear to create your issue. Your name and contact information will auto-populate. Fill in all the fields, giving a brief summary and description of the issue as requested, using no more than 2000 characters. Do not include any taxpayer information (such as your own or another person's social security number, employer identification number, etc.). Remember that systemic issues always affect multiple taxpayers. Finish by clicking the Save button. You may also click the SAMS Navigation links to find out if similar issues are being worked or have already been resolved. For more help click the Help link at the top of the SAMS homepage.