The National Taxpayer Advocate Service (TAS) has updated its criteria for accepting cases,[1] removing limitations on accepting paper-filed return cases for 2021 referred from Congressional offices.

TAS announced the reason for the change as follows:

TAS continues to monitor the IRS’s processing of returns for the FY 2022 Filing Season. Because of recent IRS progress, TAS is now able to modify the temporary guidance in IGM TAS-13-0522-0007, Sections B1 and C1. The temporary guidance limited acceptance of original and amended return (Issue Codes 310 and 330) cases on 2021 Tax Year returns filed on paper. TAS is now removing all limitations on accepting these cases from congressional offices. TAS will continue to monitor the IRS Surge Team’s processing of returns to determine when we can remove the remaining temporary limitation on acceptance of paper original and amended return cases from non-congressional sources. If appropriate, TAS will update this guidance no later than October 15, 2022.[2]

The revisions to accepting referrals of issues with original returns are:

Beginning on June 27, 2022, TAS will accept cases involving the processing of Tax Year 2021 and prior year individual or business original returns filed either electronically or on paper with the IRS.[3]

The memo does suggest that TAS obtain a complete processible copy of the return in question:

Note: It is highly recommended, but not required, that the LTA office obtain a complete processible copy of the unprocessed return at the time of case intake. This may assist TAS in resolving the taxpayer’s issue more quickly. The copy of the return must be signed and dated if the original was not electronically filed. Attach the copy of the return to the case in TAMIS. For additional information, see IGM TAS-13-0222-0004, Interim Guidance on Changes to TAS Case Processing for Fiscal Year (FY) 2022 Filing Season.[4]

A similar revision is made for cases involving amended tax returns:

Beginning June 27, 2022, TAS will accept cases involving the processing of Tax Year 2021 and prior year individual or business amended returns filed either electronically or on paper with the IRS.[5]

Again, the memorandum suggests that TAS employees obtain a processible copy of the return in question.

Note: It is highly recommended, but not required, that the LTA office obtain a complete processible copy of the unprocessed return at the time of case intake. This may assist TAS in resolving the taxpayer’s issue more quickly. The copy of the return must be signed and dated if the original was not electronically filed. Attach the copy of the return to the case in TAMIS. For additional information, see IGM TAS-13-0222-0004, Interim Guidance on Changes to TAS Case Processing for Fiscal Year (FY) 2022 Filing Season.[6]

Although the discussion of why the employees should obtain a fully processible copy of the tax returns is not commented upon in detail, presumably the agency suspects IRS employees will not be able to easily locate the paper returns in question, so they would presumably attempt to have the agency process the copy TAS has obtained from the taxpayer.

[1] “Interim Guidance on Changes to TAS Case Acceptance Criteria,” Memorandum for Taxpayer Advocate Service Employees, June 27, 2022, https://www.taxnotes.com/research/federal/other-documents/other-irs-documents/taxpayer-advocate-service-updates-case-acceptance-criteria/7dm2j (retrieved June 30, 2022)

[2] “Interim Guidance on Changes to TAS Case Acceptance Criteria,” Memorandum for Taxpayer Advocate Service Employees, June 27, 2022

[3] “Interim Guidance on Changes to TAS Case Acceptance Criteria,” Memorandum for Taxpayer Advocate Service Employees, June 27, 2022

[4] “Interim Guidance on Changes to TAS Case Acceptance Criteria,” Memorandum for Taxpayer Advocate Service Employees, June 27, 2022

[5] “Interim Guidance on Changes to TAS Case Acceptance Criteria,” Memorandum for Taxpayer Advocate Service Employees, June 27, 2022

[6] “Interim Guidance on Changes to TAS Case Acceptance Criteria,” Memorandum for Taxpayer Advocate Service Employees, June 27, 2022