Although referral procedures indicate that the taxpayer is to be contacted by the originator, in some cases, it may be in the best interest of the taxpayer to have the Technical Advisor assist in explaining certain issues. This can be accomplished by including the Technical Advisor in a 3-way phone call. Set up conferences with the taxpayer, Operating Division and Functional Unit personnel, Counsel, Appeals etc. Negotiate for taxpayers with Operating Division and Functional Unit personnel. Network with LTA and IRS personnel to expedite resolution.
Cases are subject to the same quality standards and review process as any TAS case.
The SAA would contact the Technical Advisor by the most expeditious method and all other procedures would remain the same. An off-site manager would go through the Technical Advisor's manager for assignment. Ensuring the Technical Advisors are accessible to all TAS personnel. Encouraging teams to be self-directed, independent, and innovative in problem solving techniques. Evaluating Technical Advisors and developing IDPs.