To transfer ownership to a particular unit or operation within the same Local TAS Office. Legislative Proposal A formal, written memorandum of a recommended change to an existing law or enactment of a new law that is presented to the National Taxpayer Advocate after completion of a legislative Advocacy Project. Code assigned to every case to identify the problem. Before any action is taken on an account with an open control, make contact with the person controlling the account. The office that receives a referral or transferred case Referral Action taken when assistance is needed to resolve a case from another operation, service center, or another TAS Office.
Ownership remains with the initiator of the referral.
The process of elevating an Advocacy Submission to the next level for additional assessment, development, or implementation. Responsible for handling more complex taxpayer problems. Significant Cost Major expense incurred because of IRS' actions. These cost could include professional fees for assistance, excessive fees for representation or incurred bank service charges. Examples of third parties are banks, employers, etc.