The Executive Director Systemic Advocacy (EDSA), who reports directly to the National Taxpayer Advocate (NTA), is the responsible program owner of the TAS IMD/SPOC Program. This is due to the emphasis of the TAS program on the review of external IMD products for systemic issues impacting taxpayer rights or taxpayer burden. The TAS IMD/SPOC Program Manager reports to the Director, Immediate Interventions, on the EDSA's staff.

In TAS, both the IMD Program and the Single Point of Contact (SPOC) Program are currently managed by one individual, the TAS IMD/SPOC Program Manager (or when speaking strictly of IMD issues, the IMD Program Manager). The National Taxpayer Advocate's 2007 Objectives Report to Congress explained this consolidated program as follows:

The TAS IMD/SPOC Program Manager provides coordination and guidance to TAS IRM authors, reviewers, responsible managers, and directors, regarding both the IMD and the SPOC programs.

The TAS IMD/SPOC Program manager assists all TAS business units, specifically, Technical Analysis and Guidance (TAG), TAS Communications & Liaison (C&L), Low Income Taxpayer Clinic (LITC) Program, Taxpayer Advocacy Panel (TAP), Business Assessment (BA), Business Systems Planning (BSP), and Vision and Strategy (V&S), with their IMD/SPOC needs.

TAG is responsible for overall management and content of Service Level Agreements (SLAs), TAS Policy Statements, TAS Delegation Orders and the majority of the TAS IRMs. The TAS IMD/SPOC Program Manager provides oversight and liaison duties concerning these processes with Servicewide Policy, Directives, and Electronic Research (SPDER).

The review procedures for external IRMs, IRMs not authored by TAS, are contained in IRM 1.11.13.4, Reviewing Internal Management Documents for Systemic Issues, shown below.

As stated in the Manual Transmittal Nature of Changes, the TAS Interim Guidance procedures were previously documented in the May 08, 2008, National Taxpayer Advocate (NTA) interim guidance memo titled, Interim Guidance Memoranda: E-FOIA Procedures. These procedures, which require TAS IMD Program Manager oversight, are captured in IRM 1.11.13.3.5, Interim Guidance , below, and the referenced memo is superseded by this IRM.

TAS issues the following approved types of IMDs: Internal Revenue Manuals (IRMs), Policy Statements, Delegation Orders, Interim Guidance Memos, and Service Level Agreements. Authors should coordinate with the IMD Program Manager if clarification is needed to determine the appropriate type of IMD for their document. Also see IRM 1.11.13.3 for additional information.

Record retention information for all TAS records is contained in IRM 1.15.9, Records Management, Records Control Schedule for the Taxpayer Advocate Service.

IRM 1.11.1.9, Public Disclosure of Instructions to Staff, provides general servicewide procedural guidance on the Freedom of Information Act (FOIA), 5 U.S.C. § 552, for public disclosure and electronic availability of instructions to staff. The following is specific guidance for compliance with this law in the creation of instructions by and to TAS employees.

The Freedom of Information Act (FOIA), 5 U.S.C. § 552(a), provides public access to agency records unless protected from disclosure by an exemption (5 U.S.C. § 552(b)) or exclusion (5 U.S.C. § 552(c)). Therefore, the information subject to disclosure under 5 U.S.C. § 552(a)(2) is any information that has "precedential value" . (26 C.F.R. §601.702(b)(1)(ii)).

FOIA requires "administrative staff manuals and instructions to staff that affect a member of the public" be available to the public in an electronic form (5 U.S.C. § 552(a)(2)(C)), unless specifically exempted or excluded from disclosure under 5 U.S.C. § 552(b) or 5 U.S.C. § 552(c), respectively. This provision is known as E-FOIA and it applies to "instructions to staff."

Instructions to staff issued to IRS employees must be disclosed to the public if the lack of publication could adversely affect a member of the public or he/she would have changed his behavior had the information been published. Several examples of instructions to staff are listed below. However, it is the content or subject matter of the material, not its format, that determines whether the document is subject to disclosure. Instructions to staff may include:

E-FOIA "instructions to staff" include all of the following characteristics:

Instructions to staff "affect a member of the public" if non-disclosure would:

Documents are required by law to be made public unless the disclosure is subject to one of nine exemptions under FOIA §552(b). There are two exemptions which apply to "instructions to staff" matters:

A restatement of already published material does not require E-FOIA controls but it is recommended the restatement reference the public source. However, if the restatement adds clarification, then a determination will need to be made as to whether the clarification qualifies as an instruction to staff subject to disclosure.

For specific clearance procedures for interim guidance, see IRM 1.11.3.3.5 below. However, in general, TAS IMDs should be cleared through the impacted business units for the particular IMD, using Form 2061 , Document Clearance Record, available on the Publishing catalog webpage: Form 2061.

The author prepares a Form 2061.

The IMD Coordinator will assist the author and his or her manager in determining the clearance list for any TAS IMD. See the sample TAS 2061 on the TAS Communications & Liaison (C&L) website for a list of offices TAS IMDs should be cleared through. This list is subject to customization for the specific IMD product.

For internal TAS review, the IMD should be forwarded to the following:

For documenting approval of external reviewers, use the standard Form 2061. Ensure the document is cleared through all mandatory reviewers, as indicated on Form 2061.

For additional information regarding the appropriate signature or approval level of the various types of IMDs see IRM 1.11.1.2.2 , Signature or Approval Level

Once the document is signed and approved, the author will forward the IMD and attachments, Form 2061, and any other documents or forms to the IMD Program Manager for approval,

All TAS IRMs follow the distribution pattern for IRM 13.1.1, Taxpayer Advocate Case Procedures, Legislative History and Organizational Structure. This is shown on Form 1767 , Publishing Services Requisition, by entering the catalog number 30650A in Block 21, Additional Instructions, and by entering "See Block 21" in Block 17, item C.

Care should be taken to ensure that the distribution pattern maintained by Internal Management Documents Distribution System (IMDDS) is kept current as the organizational structure and physical addresses change. Contact IMDDS to determine the current quantity per TAS location (the distribution pattern) that the file number/distribution pattern shows for printing and distributing or to confirm the pattern number. The distribution pattern information should be reviewed annually for accuracy.

Interim Guidance publishing is discussed below at IRM 1.11.13.3.5.

TAS is responsible for writing and retaining IRMs pertaining to TAS policies and procedures. This includes all Part 13 IRMs and some in Part 1. A current version of the list of TAS IRMs and responsible business units is maintained by the IMD Program Manager and is shown at Exhibit 1.11.13-6, TAS IRM Listing. This list will be updated and posted on the new TAS IMD SPOC endpage, accessible from the TAS Systemic Advocacy website: Systemic Advocacy.

Within TAS, the IMD Program Manager provides oversight for the IRM process for all TAS business units and acts as the TAS Liaison to SPDER and other Operating Divisions and Functions during the creation, revision or obsoletion of any TAS IRM. The IMD Program Manager maintains a detailed spreadsheet of the TAS IRMs, including last published date, currency certification, business unit owner, author, manager, and production status of each IRM.

Additionally, the IMD Program Manager coordinates training necessary to write the IRM, as follows:

Management is responsible for ensuring that all IRM sections under their purview are reviewed for currency on an annual basis, or more frequently when organizational changes occur or process changes occur that impact the currency of the IRM. Changes that occur during the period between IRM revisions should be considered for either the non-procedural update process outlined in IRM 1.11.2.9, if applicable, or for an interim guidance memo. See IRM 1.11.13.3.5.

IRMs posted on the Servicewide Electronic Research Program (SERP) website must follow annual certification requirements as to currency or risk being removed from that website. For additional information on SERP requirements, please refer to the SERP website: Hosting requirements - Prerequisites

TAS IRMs should be written in plain language and accurately portray the current operating procedures of the TAS business units. Currentness of the IRM and the timely incorporation of interim guidance is necessary to provide the transparency needed to serve the IRM users. These users, IRS employees, practitioners, and taxpayers, depend on a current IRM in order to fully comply with the procedures governing the various internal revenue processes.

Follow IRM 1.11.2, Internal Management Documents (IMD) System, Internal Revenue Manual (IRM) , for procedures on creating TAS IRMs. When new IRMs are being created, the author should contact the IMD Program Manager to obtain a catalog number and for guidance in titling and placement in the IRM of the new section. When the author has completed the draft of the new or revised IRM, they should contact the IMD Program Manager for guidance on the clearance process and for an initial review of the SGML version of the IRM.

TAS IRMs should be cleared through the impacted business units for the particular IRM, using Form 2061, Document Clearance Record, available on the Publishing catalog webpage: Form 2061. The IMD Coordinator will assist the author and his or her manager in determining the clearance list for any TAS IRM, as needed. See the sample TAS 2061 on the TAS C&L website for a list of offices TAS IRMs should be cleared through, subject to customization for the specific IRM.

Once the clearance process is completed and all edits have been made and the final version is approved, the author should contact the IMD Program Manager for assistance in the publishing process for the IRM.

All completed Forms 2061 and related review comments should be forwarded to the IRS Historical Library, located at 500 North Capitol NW, 1st Floor Washington, DC 20001.

The purposes for developing and implementing a Service Level Agreement are to establish uniform standards for the processing of work when TAS does not have the statutory or delegated authority to affect complete resolution of the taxpayer's problem, to ensure that TAS employees are included in training and Continuing Professional Education (CPE) held by the Business Operation Divisions (BODs), and to maintain a working knowledge in TAS of operational policies and procedures.

This agreement is national in scope and is the basis upon which determinations regarding the processing and procedures for TAS cases will be made by the parties.

Each agreement, when signed, will be posted to the E-FOIA website on www.irs.govTaxpayer Advocate Service Level Agreements (SLAs).

TAG is the responsible office for SLA content and accuracy.

TAS Delegation Orders are created, revised or obsoleted by the TAG business unit with coordination through the IMD Program Manager as the SPDER liaison. These delegation orders are considered Division Delegation Orders or Redelegation Orders and are usually derived from a Commissioner's (or Servicewide) Delegation Order. For more information on this process, see IRM 1.11.4, Internal Management Document System, Delegation Orders. Key points are as follows:

Delegation Orders issued by the Commissioner that are specific to TAS are contained in IRM 1.2.50, Servicewide Policies and Authorities - Delegations of Authority for Taxpayer Advocate Service Activities.

TAG is the responsible office for the content and accuracy of TAS Delegation Orders.

IRM 1.11.3, Internal Management Document System - Policy Statements, defines the policies of the Internal Revenue Service. It contains instructions on preparing, clearing and publishing Policy Statements within the framework of the Internal Revenue Manual process. Within TAS, policy statements are created, revised or obsoleted by the TAG business unit with coordination through the IMD Program Manager as the SPDER liaison.

Key points covered are as follows:

It is important to note that Service Policies initiated by the Commissioner, Deputy Commissioners, Chiefs and Directors directly reporting to the Commissioner and Deputy Commissioners, Division Commissioners, or the National Taxpayer Advocate, are the only policies which can be issued under IRM 1.2.1, Policies of the Internal Revenue Service .

TAG is the responsible office for the content and accuracy of TAS Policy Statements.

Interim Guidance (IG) memos are used when it is critical to quickly communicate official directions. This would include communicating a change in procedures that are already in the IRM, or new procedures that will be incorporated into the IRM at a later date, or providing a temporary procedure required to support a one-time modification or occurrence in a program or process.

All instructions to staff that may affect taxpayers will be issued via signed memo, in accordance with the IG procedures. Informal communication vehicles such as e-mail, newsletters, or training materials may be used to publicize the official guidance provided in the IG but not as a substitute for the IG.

Guidance distributed as a CAPERs which is inconsistent with the IRM or addresses an issue that is not addressed in the IRM, should be incorporated into an IG memorandum and forwarded for approval using the TAS document clearance form. The IMD Program Manager will assist the author in identifying IG Memoranda that are required to be made public. See CAPER website: CAPER. See IRM 1.11.13.3, Types of IMDs, Note.

Guidance contained in an IG memo is valid until:

Therefore, the information must be incorporated into the IRM by the lesser of the expiration date or one year from the memo issuance, or the information is no longer valid and the memo will expire. It is imperative that the author take the necessary steps to incorporate the procedures into the IRM within the one-year period.

All IG memos that impact an IRM must be incorporated into the IRM as soon as feasible and in no event later than the expiration date or one year. For the Servicewide procedures regarding IMDs, see IRM 1.11.1, Internal Management Documents.

The IG author is primarily responsible for drafting, clearing, issuing, superseding or reissuing, obsoleting and incorporating these memos into the related IRMs, although the IMD Program Manager and the TAS C&L IG Coordinator have monitoring roles. See Exhibit 1.11.13-1 , TAS IG Memo Process.

The TAS IMD/SPOC Program Manager in Systemic Advocacy has the responsibility for coordinating the TAS review of IMD products that have been identified as impacting taxpayer rights or taxpayer burden whether the products originated from within TAS or from other IRS operational or functional units. As such, TAS Systemic Advocacy is responsible for representing the NTA in changes being made to IRS policies, authorities, and procedures.

When the Office of Systemic Advocacy (OSA) receives issue submissions related to form and publication revisions, the SAMS Program Manager will forward these requests to the TAS IMD/SPOC for coordination of the review process. The TAS IMD/SPOC will forward the issue internally to subject matter experts based upon their portfolios and externally to committee contacts, such as NCAG and Tax Products Coordination Committee (TPCC).

These reviews could result in virtual technical teams or recommendations for change. See IRM 13.2.1.6.1.6 for information on virtual technical teams.

TAS has new procedures for proactively submitting all changes, suggestions, and recommendations concerning new or revised IRMs and internal IRS forms, notices and publications.

All TAS employees should submit forms/letters/notices/pubs change requests through the TAS IMD/Single Point of Contact (SPOC).

Analysts should compile requests for any notice or internal form changes resulting from projects or advocacy issues. The TAS IMD/SPOC will consolidate and present these suggestions to the Notice Communication Advisory Group (NCAG) for review.

The Letter/Notice/Internal Form Change Recommendation Form should include:

The TAS IMD/SPOC will send recommendations on to the SPOCs for the ODs who own the particular letters/notices. The Division Commissioner will ultimately approve or reject the change. The appropriate OD will redesign cross-divisional notices and letters, and then phase out the older ones.

Employees use Form 5391, System Change Request, to suggest technical corrections to IRM procedures and instructions.

A statement of the problem and a statement of the impact must accompany the request. Access this form at http://publish.no.irs.gov.

Use Form 9345, Editorial Change Request, to make editorial, i.e., typographical or printing corrections to the IRM.

Access it at http://publish.no.irs.gov. Refer to IRM 3.31.125, Procedures/System Change Request, for specific procedures relating to these forms.

A list of IRM contacts is available on the Servicewide Policy, Directives and Electronic Research (SPDER) website at http://spder.web.irs.gov/imd/council/.

Suggestions for changes or improvements to internal TAS procedures or policies, Service Level Agreements, or IRM 13 should be forwarded to the appropriate TAS office for consideration.

If received on SAMS, they will be closed and transferred to the appropriate office.

Employees use this form to advise the National Office of systemic programming and operational problems that result in work stoppages. See IRM 3.0.273.3, Resolving Procedural/Computer Systems Problems.

The electronic Form 5715, System Production Evaluation Report, is available on the Publishing website at this url: Form 5715. Information on IRS systems may be found under the IRS As-Built Architecture (ABA) website at IRS As-Built Architecture (ABA).