Taxpayer Advocate Service – Part 13 | |
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IRM 13.1.7 - Guidance on Coding Failed Investment Scheme Claim Cases and Other Criteria 9 Issues The National Taxpayer Advocate issued interim guidance on properly coding Taxpayer Advocate Service (TAS) cases involving claims from “Ponzi” schemes and other failed investment schemes, such as those offered by Bernard L. Madoff Investment Securities LLC, commonly referred to as “Madoff.” Taxpayers impacted by these schemes will be accepted into the TAS program under Criteria 9. IRM 13.1.18 - Guidance on Subsequent Actions Following Receipt of Information from the Taxpayer The Deputy National Taxpayer Advocate issued interim guidance on to all TAS Employees on 2-9-2008. This memorandum temporarily suspends guidance given in IRM 13.1.18.6.1(1). This guidance provides Case Advocates more flexibility in managing their inventory. Effective date: 02/09/09. This guidance is temporary and will not be incorporated into IRM 13.1.18. All Published Guidance - the Internal Revenue Manual To find guidance formerly posted here, along with all other published guidance, link to the corresponding Part of the Internal Revenue Manual. |
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Page Last Reviewed or Updated: April 07, 2009