The IRS Taxpayer Advocate Service (TAS) has announced that, for now, TAS will no longer assist taxpayers who are experiencing processing delays for amended income tax returns.[1]

The TAS blog explains:

Under our current procedures, TAS does not accept cases in which we cannot meaningfully expedite or improve case resolution for taxpayers. Amended returns fall into this category. Due to the broad impact of COVID-19, the IRS has faced significant challenges in all its return processing operations. Unfortunately, until the IRS processes a tax return, TAS cannot assist the taxpayer. For that reason, TAS will not accept new cases solely involving the processing of an individual or business amended return. TAS will continue to monitor IRS developments in amended return processing and will reevaluate this determination as the situation changes.[2]

The blog notes that if the case involves more than just the delayed processing of the return, if the situation meets the general criteria for TAS cases they will intervene:

However, TAS will continue to accept new cases if the primary issue meets TAS case acceptance criteria per IRM 13.1.7,[3] Taxpayer Advocate Service (TAS) Case Criteria, and includes the processing of an individual or business amended return as a secondary issue.[4]

The blog also notes that TAS recognizes this is a serious problem for many taxpayers, even if they are unable to speed resolution of the issue.

We recognize that many taxpayers whose amended returns the IRS has not processed have been waiting for their refunds for months. Some are experiencing financial hardships and desperately need the funds. Most are confused, frustrated, and concerned that the delay may mean they did something wrong. The IRS reports that its Where’s My Amended Return[5] tool indicates that a taxpayer’s amended return was received within three weeks of filing. Taxpayers can use the tool to track the status of their return. This tool is available on IRS.gov and can provide the status of amended returns for the current tax year and up to three prior tax years. One caveat – the tool cannot provide the status of amended returns with a foreign address, business tax amended returns, carryback applications, and amended returns processed by a specialized unit. If you are looking for updated information on IRS operations and backlogs, the IRS has created a dashboard[6] that it is regularly updating.[7]

The blog concludes with TAS noting steps they have taken to move this systematic issue towards resolution:

Although TAS cannot assist in individual cases, we have been advocating within the IRS for systemic steps to reduce the processing backlog. On November 9, 2021, I issued a Taxpayer Advocate Directive (TAD) directing the IRS to complete processing all backlogged amended tax returns by December 29, 2021, or provide a detailed plan for completing processing the backlog. My TAD also directed the IRS to provide weekly updates to TAS on the progress in processing these returns and to post weekly updates on IRS.gov. Although the law authorizes the Commissioner or Deputy Commissioner to modify or rescind this order, the IRS must provide a written explanation, and then I would report on the issue in my Annual Report to Congress. TAS is continuing to work collaboratively with the IRS to expedite the processing of these returns.

[1] “NTA Blog: IRS Delays in Processing Amended Tax Returns Are Impacting TAS’s Ability to Assist Taxpayers,” NTA Blog, November 10, 2021, https://www.taxpayeradvocate.irs.gov/news/nta-blog-irs-delays-in-processing-amended-tax-returns-are-impacting-tass-ability-to-assist-taxpayers/

[2] “NTA Blog: IRS Delays in Processing Amended Tax Returns Are Impacting TAS’s Ability to Assist Taxpayers,” NTA Blog, November 10, 2021

[3] https://www.irs.gov/irm/part13/irm_13-001-007

[4] “NTA Blog: IRS Delays in Processing Amended Tax Returns Are Impacting TAS’s Ability to Assist Taxpayers,” NTA Blog, November 10, 2021

[5] https://www.irs.gov/filing/wheres-my-amended-return

[6] https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue

[7] NTA Blog: IRS Delays in Processing Amended Tax Returns Are Impacting TAS’s Ability to Assist Taxpayers,” NTA Blog, November 10, 2021