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Referrals to Taxpayer Advocate Service

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria (see IRM 13.1.7.2, Introduction to TAS Case Criteria) and you can’t resolve the taxpayer’s issue the same day. Refer to IRM 13.1.7.5, Same-Day Resolution by Operations.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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