Source: http://www.irs.gov/irm/part13/irm_13-001-015.html
Timestamp: 2013-06-19 11:38:54
Document Index: 276013299

Matched Legal Cases: ['§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§1203', '§ 1203', '§ 1203', '§ 1203', '§ 1203', '§1203', '§ 6103', '§1203']

Internal Revenue Manual - 13.1.15 Customer Complaints/RRA98 §1203 Procedures
Section 15. Customer Complaints/RRA98 §1203 Procedures
13.1.15 Customer Complaints/RRA98 §1203 Procedures
13.1.15.1
Introduction to Customer Complaints/RRA98 §1203 Procedures 13.1.15.2
RRA98 §1203 – Employee Responsibilities
13.1.15.4
Customer Complaints (Non - §1203 Allegations)
13.1.15.1 (01-06-2009)Introduction to Customer Complaints/RRA98 §1203 Procedures Complaints about IRS employee conduct should be evaluated and acted upon according to the procedures described in RRA '98 §1203 All Employee Guide ( Document 11043). Allegations determined to be potential IRC §1203 violations will be sent to Treasury Inspector General for tax Administration
(TIGTA) for processing and investigation, if required. See IRM 13.1.15.3, RRA98 §1203 - Employee Responsibilities. Allegations determined to contain no §1203 violations will be handled using administrative procedures. See IRM 13.1.15.4 , Customer Complaints (Non - §1203 Violations). 13.1.15.2 (01-06-2009)Elements of Misconduct
The Taxpayer Bill of Rights II (TBOR 2) defines three elements of misconduct: An employee violated a law, regulation, or rule of conduct (these cases are worked and reported by Treasury Inspector General
for Tax Administration (TIGTA);
An IRS system failed to function properly or within proper time frames (these cases are worked as Taxpayer Advocate Service
cases); or
An IRS employee treated a taxpayer inappropriately in the course of official business. For example, rudeness, over zealousness,
excessive aggressiveness, discriminatory treatment, and intimidation. (These cases will be worked/handled by management within
the employee's function.)
13.1.15.3 (01-06-2009)RRA98 §1203 – Employee Responsibilities
Employees should have a basic understanding of the conduct provisions of IRC § 1203 as outlined in Document 11043, RRA98
§ 1203 All Employee Guide. Employees are also responsible for reporting allegations involving potential IRC § 1203 violations
to their manager for forwarding to the appropriate officials. Depending on the nature of the allegations, these officials
may be management or TIGTA.
The employee's manager is required to complete Form 12217, § 1203 Allegation Referral Form, and determine if the case should
be referred to TIGTA or management. Except for EEO and tax related issues, allegations relating to all Executives, Senior
Level Managers (paybanded and supervisory GS-15s) and Criminal Investigation Employees must be directly and immediately referred
to TIGTA. The following types of employee misconduct cases require referral to the manager for §1203 consideration: False statements under oath;
Misuse of IRC § 6103 (Disclosure);
Threat of Audit;
Seizure violations;
Infringement of taxpayer's constitutional rights;
Harassment/Retaliation;
Failure to file; or
13.1.15.4 (07-31-2010)Customer Complaints (Non - §1203 Allegations)
Information regarding inappropriate behavior may be brought to the Case Advocate's attention through internal sources, taxpayers
or third parties. All cases alleging inappropriate conduct or handling by an IRS employee or IRS manager, must be referred
to the employee's manager. However, allegations relating to the manager should be referred to that manager's immediate manager.
Obtain the taxpayer's name, address, telephone number and specifics of the alleged inappropriate behavior and or complaint.
Also obtain the name, identification number, function and location of the IRS employee. Submit the information, as indicated
above, to the manager for appropriate action.
Issues or concerns involving IRS policy, procedure, or practice may be referred to the Human Capital Office, Employee Conduct
and Compliance Office (ECCO). ECCO ensures employee and taxpayer concerns about IRS employee conduct are addressed in a fair,
objective and timely manner. For additional information see Document 11325, Don't Let it Happen to You! Section 1203 Tax Compliance Violations. More Internal Revenue Manual