Section 11 - Case and Inventory Management

13.1.11 Case and Inventory Management

Manual Transmittal

June 10, 2025

Purpose

(1) This transmits revised IRM 13.1.11, Taxpayer Advocate Case Procedures, Case and Inventory Management.

Material Changes

(1) IRM 13.1.11 Updated to comply with January 2025 Executive Orders and OPM guidance.

(2) IRM 13.1.11.1.1 Added Background subsection to comply with internal control requirements.

(3) IRM 13.1.11.1.2 Added Authority subsection to comply with internal control requirements.

(4) IRM 13.1.11.2.1.1 Added (2) for Teams instant message discussions with IRS or TAS employees relating to your case, you must either summarize the conversation or copy and paste the chat content into the TAMIS history screen. IPU 23U0917 issued 08-29-2023.

(5) IRM 13.1.11.2.1.2.1 Updated to clarify instructions for using the digital mailbox based on IGM TAS-13-1221-0010, Interim Guidance - Document Upload Tool for Submissions from External Sources. IPU 23U0815 issued 07-11-2023.

(6) IRM 13.1.11.2.1.4 (1) Updated to add bullet to list; Emails sent to taxpayers, representatives and congressional offices (including To, From, Sent, and Subject Line in the email header) must be pasted into the TAMIS history or TAS employees can create a pdf of the email and upload the pdf to Document Attachments. IPU 24U0837 issued 07-12-2024.

(7) IRM 13.1.11.2.1.4 (1) Updated to clarify that emails and correspondence sent to and received from IRS ODs/Functions (including completed OARS) unless the email or correspondence is copied into the TAMIS History or OAR screen, must be coped on page 2. IPU 24U0837 issued 07-12-2024.

(8) IRM 13.1.11.2.1.4.2(3) Updated to clarify that TAMIS will not accept a file name longer than 50 characters or that contains any blank spaces. IPU 24U0634 issued 05-10-2024.

(9) IRM 13.1.11.4.1 Updated to classify steps in securing an official IRS file. IPU 23U1072 issued 11-06-2023.

(10) IRM 13.1.11.4.2 Corrected IRM 13.1.21.1.2, Responsibilities to IRM 13.1.21.2.1, Closing Actions. IPU 24U0348 issued 03-05-2024.

(11) IRM 13.1.11-3 Updated to add Case Advocacy Training Support (CATS) acronym. IPU 23U1072 issued 11-06-2023

(12) IRM 13.1.11-5 Updated to clarify language for CATS employees and which DUT reference codes to use for Puerto Rico and International. IPU 23U1072 issued 11-06-2023.

(13) IRM 13.1.11-5 Updated Document Upload Tool (DUT) Reference Codes, per Org 17 name change to "Covington" . IPU 24U0348 issued 03-05-2024.

(14) IRM 13.1.11 Minor editorial, formatting and grammatical changes were made throughout the section.

Effect on Other Documents

IRM 13.1.11 dated February 23, 2023 is superseded. The following IRM Procedural Updates (IPU) issued between July 11, 2023, and July 12, 2024, have been incorporated into this IRM: 23U0815, 23U0917, 23U1072, 24U0348, 24U0634, and 24U0837.

Audience

Taxpayer Advocate Service

Effective Date

(06-10-2025)

Elizabeth R. Blazey-Pennel, Acting Executive Director Case Advocacy, Intake and Technical Support

13.1.11.1 (11-20-2020)

Program Scope and Objectives

1. Purpose: The section provides employees with guidance on proper case file documentation and inventory management.

2. Audience: These procedures apply to TAS Case Advocacy employees working TAS cases.

3. Policy Owner: The Executive Director Case Advocacy, Intake and Technical Support (EDCA-ITS), who reports to the Deputy National Taxpayer Advocate (DNTA).

4. Program Owner: The Director, Technical Analysis and Guidance (TAG), who reports to the EDCA-ITS.

13.1.11.1.1 (06-10-2025)

Background

1. This IRM provides guidance for TAS employees regarding all different aspects of working and resolving TAS cases in regards to case and inventory management control and provides guidance on the Document Upload Tool (DUT).

13.1.11.1.2 (06-10-2025)

Authority

1. Pursuant to IRC 7803(c) the Office of the Taxpayer Advocate (known as TAS) shall assist taxpayers to resolve problems with the IRS.

13.1.11.1.3 (11-20-2020)

Responsibilities

1. All TAS employees working a taxpayer’s case are responsible for properly documenting all actions taken on the case and the details of discussions with taxpayers, representatives, TAS employees, and IRS employees pertinent to the case. All TAS employees working an inventory are responsible for properly managing their inventory.

2. TAS employees should consider the issues from the taxpayer’s perspective and act with empathy as they work to resolve the taxpayer’s case and document the case accordingly.

3. TAS managers of employees working cases are responsible for ensuring TAMIS histories are properly documented and assisting employees with inventory management, as needed.

13.1.11.1.4 (11-20-2020)

Program Reports

1. Program Reports: TAS employees will document case histories on TAMIS.

2. Program Effectiveness: TAS uses a balanced measures system that includes measuring case quality. See IRM 13.5.1, TAS Balanced Measure System.

13.1.11.1.5 (11-20-2020)

Terms

1. The following table contains a list of terms used throughout this IRM or in a TAMIS History.

   Term	Definition
   Estimated Completion Date (ECD)	An estimated date for case resolution communicated to the taxpayer or representative and documented in the case history.
   Follow-up Date (FUD)	A date used by TAS employees to manage the movement of a case toward resolution. A FUD is used to document when a TAS employee plans to take the next case action.
   Initial Research	Research all relevant IRS systems, including IDRS, to determine the status of a case and location for assignment.
   Next Contact Date (NCD)	A date given to the taxpayer or authorized individuals as to when the next contact will be made by the TAS employee.
   Systemic Advocacy Management System (SAMS)	Is a computer-based system that taxpayers, practitioners, IRS, and TAS employees use to submit systemic issues.
   Taxpayer Advocate Management Information System (TAMIS)	Is a computerized inventory control and report system developed for TAS to record, control, process and analyze cases received from taxpayers and their authorized representatives.

13.1.11.1.6 (11-20-2020)

Acronyms

1. See Exhibit 13.1.11-3, Acronyms, for a list of acronyms and definitions used throughout this IRM and to document TAMIS.

13.1.11.1.7 (02-23-2023)

Related Resources

1. This is a list of relevant IRMs and other resources TAS Case Advocacy employees will use when documenting a case:

   • IRM 13.1.16, Receipt and Intake of TAS Cases.

   • IRM 13.1.18, Resolving TAS Cases.

   • IRM 13.1.21, Closing TAS Cases.

   • IRM 13.6.1, Internal and External Communications.

   • Document Upload Tool User Guide

   • TAMIS User Guide

13.1.11.2 (02-23-2023)

Case Development

1. Case development, documentation, and inventory management are important elements for quality casework and crucial for timely actions. Managers, analysts, and other TAS employees may have a need to review a case, and it is important that information is easily located. It is also important that the Taxpayer Advocate Service Management Information System (TAMIS) history can be followed during any point of resolution. Documentation of all actions taken in resolving the taxpayer's issue(s) is essential. In addition, TAS employees should develop a consistent, workable method for managing cases. Proper application of these elements will result in successful case resolutions and quality casework.

2. Document how the issue impacts the taxpayer’s life in the TAMIS history. For example, the taxpayer is seeking TAS's assistance because the IRS levied 100 percent of the funds in the taxpayer's bank account. The taxpayer's only income is social security.

3. The initial review of a new TAS case is THE most important step in reaching a prompt and accurate resolution to the taxpayer's problem.

4. Develop an initial action plan for resolving the case. List the actions that need to be taken to resolve the case on the TAMIS Action Plan screen. The more specific the action plan, the more efficiently the case will be worked.

5. The Case Actions screen facilitates inventory management because it creates a follow-up date (FUD), next contact date (NCD), and estimated completion date (ECD) entry in the Employee Inventory screen.

6. When a more detailed narrative is required, use the History screen and enter the NCD and/or FUD there.

7. Use FUDs, NCDs, and ECDs. (See IRM 13.1.18.2(6), Principles of Resolving TAS Cases Using Common Sense and Good Judgement.)

   1. Clearly state and document the ECD provided to the taxpayer. The ECD should be revised, as appropriate;

      Example:

      During the initial contact on July 7, the TAS employee provided the taxpayer with a July 30 ECD to resolve the refund inquiry. On July 28, the adjustment input to generate the refund went unpostable. The TAS employee calls the taxpayer and advises it will be another week to resolve the issue and updates the ECD to August 4.

   2. Record FUDs, NCDs, and ECDs on the Case Actions screen so that these action dates will appear on inventory management reports; and

   3. Document the due date given to the taxpayer to submit required information.

13.1.11.2.1 (02-23-2023)

Case Documentation

1. TAMIS history documentation should be clear, specific, and complete. Documentation in TAMIS histories is an important element of every case. There are practical reasons for clear and complete TAMIS histories:

   1. The assigned TAS employee may not be the only person involved with resolving the taxpayer’s issue;

   2. A manager may need to discuss the case with the taxpayer or an Operating Division employee;

   3. The case may be reassigned to another TAS employee or transferred to a different TAS office; and

   4. The contents may be used as an advocacy tool for the taxpayer in a tax related court case.

   Note:

   Anyone reviewing the case should be able to follow the progress of the action plan, know what actions have been taken, what the next anticipated action will be, and when follow-up actions are required.

2. Abbreviations may be used in the narrative. It is important that the abbreviations are meaningful so reviewers of the case history will understand the documentation. See Exhibit 13.1.11-3, Acronyms, for a list of accepted abbreviations.

   1. Correspondence sent to and received from the taxpayer should be added to the TAMIS Attachment screen. All initial taxpayer correspondence should be date stamped with the TAS received date. Subsequent correspondence should be date stamped, unless received via fax or email with an electronic date stamp. It is not necessary to date stamp each page of a fax if the cover sheet with the transmission date is included in the case file. If the facsimile electronic date stamp is incorrect, use the TAS date stamp to show the correct date of receipt. The original paper correspondence sent to and received from the taxpayer should not be included in the paper case file once they are uploaded to the TAMIS Attachment screen.

      Caution:

      If the taxpayer sends a return to TAS, the TAS employee should handle it in accordance with IRM 13.1.18.8.3, Taxpayers Delivering Returns to TAS and TAS Date Stamp.

   2. If the TAS employee issued a Spanish version of a TAS letter, the TAMIS history should be documented with a summary of what was contained in the fill-in portion of the Spanish letter.

   3. Include in the TAMIS Attachment screen, copies of any documents that were ordered (e.g., tax returns, MFTRAs, etc.). If the documents are voluminous, only copy the pertinent sections that are needed to support any decisions made.

3. Documentation should be statements of fact. Do not include derogatory statements, opinions or comments on workload or office issues.

4. TAMIS history should not include any evaluative recordation but may include direction relevant to actions needed to move the case to resolution.

13.1.11.2.1.1 (08-29-2023)

Documenting Conversations

1. Clearly summarize content of all discussions with the taxpayer, representative, the IRS and TAS employees concerning the case. Be sure to document how the issue affects the taxpayer’s everyday life, if applicable.

2. For Teams discussions with IRS or TAS employees relating to your case, you must either summarize the conversation or copy and paste the chat content into the TAMIS history screen.

3. If supporting documentation is requested from the taxpayer, provide a specific description of what was requested.

4. Include timeframes or dates discussed with the taxpayer.

13.1.11.2.1.2 (02-23-2023)

Documenting Information Provided by the Taxpayer

1. Use the TAMIS Attachment screen to input the case file name, description of the document the taxpayer submitted, the date received, and date created.

   Note:

   The 508 Perfection checkbox is automatically checked. Users can uncheck the box, but for now should leave it checked. This box was put in for future functionality of document attachment. See TAMIS User Guide for more information.

2. Summarize key facts relevant to resolving the taxpayer’s issue found within the documents received from the taxpayer.

13.1.11.2.1.2.1 (07-11-2023)

Using the Document Upload Tool

1. The Document Upload Tool (DUT) allows taxpayers, their representatives, or congressional aides to submit documents to TAS or to request TAS assistance using the Submit Document to Taxpayer Advocate Service (TAS) digital mailbox on IRS.gov.

   Note:

   Unrelated submissions such as advertisements, general tax questions, and political statements are not appropriate and TAS will not respond to or address these submissions.

2. Employees can share the Submit Documents to Taxpayer Advocate Service (TAS) mailbox by phone, letter, or emailed correspondence.

3. TAS employees will provide the taxpayer with the Reference Code of the office where the case is assigned to make it easier to search for documents in the DUT mailbox. See Exhibit 13.1.11-5, Reference Codes. For example, TAS employees can include the following statement in a letter to the taxpayer:
   You can submit the requested documents to the TAS online mailbox at www.irs.gov/tasconnect. Not all web browsers are supported, and if you are unable to access the site you may need to switch to a more current web browser. When sending documents online, please input the TAS Case Number found at the top of this letter and Reference Code XX (refer to Exhibit 13.1.11-5).

4. TAS will retrieve taxpayer records submitted to the TAS DUT daily. TAS employees designated to retrieve the records will access the Document Upload Tool Admin Dashboard using Microsoft Edge. Use the Business Entitlement Access Request System (BEARS) to request access to the dashboard. The requests will need to include the employee’s user name and SEID.

5. For further information on processing documents or Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), submitted to the TAS DUT see the Document Upload Tool User Guide.

6. When downloading DUT files, the default pdf file name includes the date the taxpayer, representative, or Congressional staffer uploaded the files to the DUT (in a MMDDYYYY format). When changing the file name to align with TAS file naming conventions described in IRM 13.1.11.2.1.4.2, Safeguarding Sensitive but Unclassified (SBU) Information Uploaded to TAMIS, retain this MMDDYYYY date on all attachments from the DUT. For initial requests for TAS assistance submitted to the DUT, use that date as the Taxpayer Advocate Received Date (TARD).

   Note:

   The TARD is the date the taxpayer, representative, or Congressional staffer uploaded the files to the DUT, not the date the TAS office downloads the files from the DUT. See IRM 13.1.16.6, Taxpayer Advocate Received Date.

13.1.11.2.1.3 (02-23-2023)

Documenting Analysis

1. Summarize results of IRS systems research.

   Example:

   When working collection issues where Integrated Case System (ICS) or Account Management Services (AMS) history is researched and reviewed for Revenue Officer (RO) and Automated Collection System (ACS) activity, the TAS employee should summarize relevant information found in these histories such as the RO or ACS financial analysis conclusions, whether expenses were not allowed, if they determined the taxpayer met Currently Not Collectible (CNC) criteria, and/or if they are going to or have issued a levy notice.

   Example:

   When working collection issues that require financial analysis, the TAS employee should provide a quick summary of their financial analysis which should include at a minimum, the gross income, the allowed expense amount, and the minimum monthly payment amount (include the CNC closing code if they meet CNC). The TAS employee may use the SB/SE Allowable Expense Calculator for this purpose, and copy/paste their calculation into the TAMIS history to show their analysis and conclusion.

2. Summarize procedural information from IRS sources such as IRMs, IGMs, regulations, etc.

3. Summarize conclusions and next steps to resolve the issue.

4. Summarize identification of systemic issues. Document if the issue was input on SAMS and include the SAMS issue number. See IRM 13.2.1, Systemic Advocacy Overview.

13.1.11.2.1.4 (07-12-2024)

Document Attachments

1. The intent of Document Attachment is to move TAS towards paperless files; therefore, the types of documents that must be scanned and uploaded via Document Attachment include:

   • Any documents that will be submitted to an IRS Operating Division (OD)/Function as supporting documents for an Operations Assistance Request (OAR) or Taxpayer Assistance Order (TAO), including documents provided by the taxpayer or IRS administrative files;

   • Any documents that will be submitted to an IRS OD/Function to take an account action when an OAR is not required, e.g., manual refund request;

   • All non-Bulk TAOs sent to an OD/Function, including subsequent OD/Function responses and DEDCA/EDCA/NTA Sustaining Memorandum. (TAS is not attaching Bulk TAOs issued by EDCA but only individual TAOs issued by LTAs.);

   • All correspondence received from taxpayers (and their representatives) relevant to resolving the issue(s);

   • All correspondence to taxpayers (and their representatives) created by TAS, must now be converted to PDF prior to uploading to TAMIS Attachments. Employees will save those files with a file-naming convention that begins with “TA” followed by the TAMIS number of the case, a short description of the category, and include the date. For instructions about converting TAS letters to PDF, see the TAMIS User Guide.

   • Emails sent to taxpayers, representatives and congressional offices (including To, From, Sent, and Subject Line in the email header) must be pasted into the TAMIS history or TAS employees can create a pdf of the email and upload the pdf to Document Attachments. See IRM 13.1.6.4 (7) and (8), Written Communication;

   • Emails and correspondence sent to and received from IRS ODs/Functions (including completed OARS) unless the email or correspondence is copied into the TAMIS History or OAR screen page 2;

   • Emails sent to and received from other TAS employees pertaining to the case (unless the research is copied into the TAMIS History);

   • Email attachments (e.g., privacy release form), and the email itself. The email header will document when TAS received the email and attachments. TAS employees can paste the email (including To, From, Sent, and Subject Line in the email header) into TAMIS history or create a pdf of the email and upload the pdf to Document Attachments;

   • All correspondence and documents uploaded to the DUT. See IRM 13.1.11.2.1.2.1, Using the Document Upload Tool, for procedures on naming files retrieved from the DUT; and

   • Results of IRS systems research (unless the research is copied into the TAMIS History) relevant to resolving the issue (e.g., Automated Lien System (ALS) prints, Correspondence Imaging Inventory (CII) documents; copies of tax returns). If the results of the research have been summarized in the TAMIS history, it is not necessary to add a document attachment.

2. TAS employees should upload documents to TAMIS within two workdays of receiving or sending the documentation. In the instance of email chains, the two workdays are measured from the last email in the chain rather than from each individual email. TAS employees should refrain from adding duplicate information.

   Note:

   When TAMIS is not operational, upload the documents to TAMIS once it becomes operational. Once a document is uploaded, TAMIS will generate a systemic history. This should not take the place of detailed TAMIS histories.

3. Once documents have been successfully uploaded to TAMIS, it is generally not necessary to retain hard copies of the documents in a paper case file. When closing a case or transferring a case to another office on TAMIS, TAS employees will also access their SBU folder and delete the folder associated with that TAMIS case file. This action will ensure that employees do not retain Personally Identifiable Information (PII) on their computers for taxpayers for which they no longer have an open case, protecting those taxpayers from possible data loss or inadvertent disclosure of PII.

   Exception:

   If the original document MUST be used to resolve a TAS case, e.g., passports, original returns mailed to TAS, etc., the TAS employee will transmit the original document via an OAR to the appropriate Campus Operating Division, within one workday of receipt, with a request to process the document. See IRM 13.1.18.8.3(7)(d), Taxpayers Delivering Returns to TAS and TAS Date Stamp. TAS should NEVER retain an original return in the TAS case file.

4. For documents that are voluminous and not practical to scan and store electronically (e.g., documents exceeding 100 pages, or once scanned, exceed the file size limitations for emailing), TAS will continue to retain hard copies in a paper case file and follow existing document retention guidelines, per Document 12990, Records Controls Schedule.

13.1.11.2.1.4.1 (12-17-2020)

Attaching Documents in TAMIS When Not Assigned the Case

1. There are times when a TAS employee may attach documents to TAMIS cases that they are not assigned. For example, an office receives a document from a taxpayer on a case transferred to another office. The office can load the document to TAMIS for the Case Advocate assigned the case.

2. When a document is added to the TAMIS case, a systemic history is generated and the alert indicator located on the Inventory screen is turned on. When an employee, not assigned the case, loads a document(s) to TAMIS, they will need to add a TAMIS history entry describing the any actions taken on the case, as appropriate. For example, sending an email to the employee assigned to the case, letting them know document(s) were added.

13.1.11.2.1.4.2 (05-10-2024)

Safeguarding Sensitive but Unclassified (SBU) Information Uploaded to TAMIS

1. TAS employees must protect the documents temporarily stored on their computer before they are uploaded to TAMIS. All employees have a Sensitive But Unclassified (SBU) folder on their computer. Employees uploading SBU information into TAMIS will use this SBU folder to temporarily store the documents until they are uploaded to TAMIS. Consider creating sub-folders for each case with uploaded documents, so you can easily delete them once you close the case.

2. All correspondence scanned, e-faxed, or created in Word, must be converted to PDF prior to uploading to TAMIS Attachments. Employees will save those files with a file-naming convention that begins with “TA” followed by the TAMIS number of the case, a short description of the category, and include the date. For instructions about converting TAS correspondence to PDF, see the TAMIS User Guide.

   Note:

   When changing the file name employees must retain this MMDDYYYY date on all attachments from the DUT. For initial requests for TAS assistance submitted to the DUT, use that date as the TARD when uploading the pdf to the Attachments screen. See IRM 13.1.11.2.1.2.1, Using the Document Upload Tool.

3. Keep in mind that TAMIS will not accept a file name longer than 50 characters or that contains any blank spaces. For example:

   Filename	Category
   TA1234567\_Corr	For correspondence from the taxpayer to TAS or from TAS to the taxpayer.
   TA1234567\_Corr\_MMDDYYYY	For correspondence from the taxpayer submitted to TAS using the DUT.
   TA1234567\_Supp\_Doc	For copies of utility shut off notices, eviction notices, medical bills, or other expense or hardship documentation.
   TA1234567\_FXXX	For copies of returns, schedules, financial statements, or other completed IRS forms necessary to resolve the issue.
   TA1234567\_IDRS\_06152018	TXMOD print

4. If multiple files are stored within the same category, they can be numbered or differentiated with a date or further description. For example:

   Filename	Category
   TA1234567\_Corr\_TAS(1) TA1234567\_TAS\_03092018	For correspondence from TAS to the taxpayer.
   TA1234567\_Supp\_Doc(1) TA1234567\_Supp\_Doc\_03092018 TA1234567\_Supp\_Doc\_Evic\_Notice TA1234567\_Supp\_Doc\_Lease TA1234567\_Supp\_Doc\_DL\_SS TA1234567\_Supp\_Doc\_Medical	For copies of utility shut off notices, eviction notices, medical bills, copies of identity verification or other expense or hardship documentation.
   TA1234567\_F1040X TA1234567\_F433F TA1234567\_F14039	For copies of returns, schedules, financial statements, or other completed IRS forms necessary to resolve the issue.

13.1.11.2.1.4.3 (11-20-2020)

Deleting Document Attachments

1. There may be times when a TAS employee will delete a document previously uploaded to TAMIS. When deleting a document, the TAS employee should identify the reason for the deletion. The Delete Reason Codes are:

   • Document uploaded to the wrong case;

   • Duplicate document;

   • Unnecessary document attached; and

   • Other.

2. TAMIS will systemically populate the TAMIS History with the file name, the user who deleted the file, and the reason the document was deleted. In addition to the systemic TAMIS History, the TAS employee will add a TAMIS History providing further explanation as to why the document was deleted when selecting the “Unnecessary document attached” and “Other” Delete Reason Codes. See Exhibit 13.1.11-4, TAMIS Permission Levels for Document Attachments, to determine who within your organization has permission to delete a Document Attachment.

13.1.11.2.1.4.4 (11-20-2020)

Restoring Document Attachments

1. In the rare instance a deleted Document Attachment should be restored on TAMIS, only certain TAS employees can restore the document. When a document is restored, TAMIS will generate a systemic history. See Exhibit 13.1.11-4, TAMIS Permission Levels for Document Attachments, to determine who within your organization has permission to restore a Document Attachment.

13.1.11.2.1.4.5 (02-23-2023)

Records Retention

1. The life cycle of records begins when a record is either created or received, and usually ends when the record is destroyed or transferred to the National Archives and Records Administration (NARA). See IRM 1.15, The Records and Information Management Program, for detailed information on the types of records and their life cycles. Each TAS employee must:

   1. Manage the records they create and/or maintain in accordance with policies outlined in Document 12990, Records Control Schedules (pages 33 – 47) for records pertaining to TAS), and Document 12829, General Records Schedules;

   2. Assure the integrity and confidentiality of the records in their custody; and

   3. Return records requested from the Federal Records Center (FRC) promptly when finished with the records.

2. The Records Control Schedules cover all aspects of TAS’s records, including (but not limited to) General Administrative Records; records pertaining to the Annual Reports to Congress; National Taxpayer Advocate Speech Files, Testimonies, and Public Appearances; Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order), case files, Low Income Tax Clinic (LITC) grant files, Advocacy Project Reports, etc. For a full listing, see Document 12990, Records Controls Schedule. For additional resources, see IRM 1.15.6, Managing Electronic Records.

3. Use the following chart when receiving documents from a taxpayer or representative:

   If the taxpayer or representative sends TAS	Then
   Original document(s) and the IRS only needs a copy of the document to resolve the issue.	Scan the document(s), attach the copy(ies) to TAMIS using Document Attachments, and return the original document(s) to the taxpayer or representative.
   Original document(s) and the IRS requires the original document to resolve the issue.	Scan the document(s), attach the copy(ies) to TAMIS using Document Attachments and send the original document(s) to the IRS via an OAR. If the IRS returns the original document(s) to TAS, TAS will return the original document(s) to the taxpayer or representative.
   Copy(ies) of documentation.	Scan the document(s), attach the copy(ies) to TAMIS using Document Attachments, verify with the taxpayer that they do not want the copy of the document(s) returned, and shred the copies.
   Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order) or other documents requesting TAS assistance.	* Scan the Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order) attach a copy to TAMIS using Document Attachments, and shred the Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order). * If TAS does not create a case in TAMIS the documents and any related TAS correspondence must be retained as indicated in TAS Item Numbers 60 and 61 in Document 12990, Records Controls Schedule. The case closure date for the purposes of these items is the date TAS decided not to create a TAS case.

   Note:

   Review the scanned document(s) to make sure they are legible before sending them back or shredding.

4. For information concerning litigation holds, see IRM 13.1.5.9, Disclosure to Counsel, DOJ, or the U.S. Attorney's Office, and IRM 13.1.10.2.6, Requests for TAS Employees to Testify or Produce IRS Records or Information.

13.1.11.3 (02-23-2023)

Managing an Inventory

1. Develop a workable method for managing an inventory that can vary in size, while still having the ability to take timely actions and reach successful case resolution.

2. There are a variety of inventory management methods. One method may work for one TAS employee but not for someone else. It is important to organize cases so they can be quickly located for follow-up actions. Cases should be worked promptly, so establish priorities. Document the cases with actions taken and when follow-up actions should be made. See IRM 13.1.18.5(2), Initial Actions. Adherence to established FUDs is essential for timely case processing. Seek immediate assistance from a Lead Case Advocate (LCA) or manager if you need assistance determining the next action.

3. There are general guidelines to maintain efficient case inventory management:

   1. Use available Case Advocacy reports (Business Objects Enterprise (BOE), or Tableau);

   2. Develop a daily plan to work through scheduled action dates;

   3. Allow time in each workday to handle unexpected tasks or taxpayer contacts;

   4. Take all actions possible on a case before putting it aside;

   5. Establish FUDs and NCDs every time you work on the case;

   6. Keep only the cases currently being worked on your desk;

   7. Stay on top of the progress of the cases;

   8. Keep the taxpayer informed of the actions taken and when the next contact will be (this will help the TAS employee to control unanticipated taxpayer contacts);

   9. Call the taxpayer if additional information is needed. If the taxpayer cannot be reached by telephone, send a letter requesting the information needed; and

   10. If a case is completely workable — Work it and Close it.

13.1.11.3.1 (02-23-2023)

Examples of Inventory Methods

1. The Employee Inventory screen on TAMIS is designed to assist employees with inventory management. The Employee Inventory screen can be accessed by the "Inventory" button on TAMIS. Cases are listed in priority order based on various factors, such as Criteria 1-4, Criteria 5-7, Criteria 9, NCD and FUD.

2. BOE and Tableau reports are available for employees to assist in prioritizing tasks and identifying cases that need immediate attention.

3. A "Calendar File" method can be used. Cases are filed under days 1 through 31.

   1. Cases are placed in the file according to the next scheduled action.

   2. Once the action is completed, a new action date is established, and the case file is moved to the next appropriate date.

4. An "Alpha File" method can be used. Cases are filed together alphabetically.

   1. Cases are pulled from the file based on action dates identified from the TAMIS Inventory screen or Case Advocacy reports.

5. Regardless of the inventory control method used, cases should be filed so they are easily accessible on the specific FUD.

13.1.11.4 (11-20-2020)

Case File Assembly

1. Employees are encouraged to maintain paperless case files by utilizing TAMIS Document Attachments to retain all electronic case records. However, if the taxpayer’s situation warrants the creation of a paper file it will be assembled as follows:

   1. Each IMF case will be placed in a folder with the taxpayer's last name, first name, and case file number shown on the outer label. Each BMF case will be placed in a folder with the business name and case file number on the outer label.

   2. Organize documents from top to bottom as follows:

      Left Side of Folder	Right Side of Folder
      TAS Correspondence (descending date order), including any attachments, sent to a taxpayer or representative; e.g., transcripts, copies of returns	IDRS prints
      OAR (if applicable), including supporting documentation submitted with the OAR	E-trak Control Ticket (if applicable)
      Incoming taxpayer correspondence, date stamped (descending date order)	Copies of tax returns
      Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance order), (if applicable) or Taxpayer Initial Correspondence	Additional/Pertinent Information

      Note:

      If the documentation has already been pasted to the TAMIS History screen or is added as an attachment, it does not need to be included in the paper case file.

   3. It may be necessary to deviate from these procedures when correspondence or supporting documentation become voluminous or if the TAMIS Attachment screen is not available. Consider using divider tabs or additional labeled folders to organize case files.

13.1.11.4.1 (11-06-2023)

Maintaining a TAS Case File

1. Document TAMIS case histories within two workdays of when you take an action. It is important to document the case timely so that key details are not forgotten and other TAS employees can follow what is happening with the case in your absence. If the action is not documented, the assumption is that the action was not taken. See IRM 13.1.18.1(3), Processing Taxpayer Advocate Service (TAS) Cases.

2. Date stamp all information secured from the taxpayer or representative, and associate it with the case upon receipt.

3. Include in the case file copies of any documents that were ordered (e.g., tax returns, MFTRAs, etc.) and not attached to the TAMIS Attachment screen. If the documents are voluminous, only copy or (copy and scan when using the TAMIS Attachment screen) the pertinent sections that are needed to support any decisions made.

4. Store scanned images and other electronic files that contain Personally Identifiable Information (PII) on your computer in an encrypted, Sensitive but Unclassified (SBU) folder. See IRM 10.5.1.2.2, Sensitive But Unclassified (SBU) Data.

5. Securing an official IRS file brings with it responsibility for an official federal record. When you receive a file, you should:

   • Document TAMIS with the date the file was received,

   • Review the file and describe in TAMIS what the file includes and how it is relevant to the case,

   • Attach a copy of the file to the TAMIS Attachment screen.

   When copying the file, always preserve the integrity of the file. The IRS assembles and maintains files in a specific order. When we copy the files, we must maintain that order. As we unstaple or unfold pages in the file to copy them, we must return them to their original position in the file.

   Note:

   Before re-filing or attaching a document, look through the document to verify additional documents have not accidentally been attached with the file. (e.g., tax returns, MFTRAs, ESTABs, TINs, tax periods, etc.).

6. Maintain proper assembly throughout the resolution and closing of the case.

13.1.11.4.2 (03-05-2024)

Closing Actions

1. Complete the TAMIS case history and input the required fields, as discussed in IRM 13.1.21.2.1, Closing Actions.

2. Ensure Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization, secured during the case is forwarded to the CAF unit and processed.

   Note:

   Verify Form 2848 is posted correctly to the account prior to closure.

3. Properly dispose of all duplicate or unnecessary information at closing (e.g., draft letters and duplicate IDRS prints).

4. If original documents have been secured from files, return them to the refile unit prior to closing the case.

5. Ensure that all documents are uploaded on the TAMIS Attachment screen before removing them from the employee's SBU folder.

6. Delete electronic files containing PII from your computer once the case is closed and include hard copies of such files in the paper case file to meet document retention requirements. See Document 12990, Records and Information Management Records Control Schedules.

   Caution:

   If you have received a litigation hold notice from the Office of Chief Counsel, you have a legal duty to preserve evidence that is relevant or potentially relevant to the litigation (even if that means retention beyond the normal record retention period). Thus, in certain situations you may not be able to delete files once the case is closed. For more information, see IRM 25.3.1.7, Preserving Electronically Stored Information In Litigation Cases.

7. If documents or files were secured from other IRS Operating Divisions, such as TFRP Files, Exam Files, RO Closed Case Files, etc., return them to their originating office prior to closing the case. Document in the TAMIS history what file was returned and to which Operating Division.

Exhibit 13.1.11-1

TAMIS Case Status Codes

The 911h Status Log on the database, may also contain:

*No other status types exist.

Exhibit 13.1.11-2

Case Action Table

The following table contains a list of codes and definitions used on the Case Action screen.

Exhibit 13.1.11-3

Acronyms

Exhibit 13.1.11-4

TAMIS Permission Levels for Document Attachments

The activities allowed on the Document Attachment screen depend on the permission level of the user. The TAMIS permission levels are as follows:

The following chart outlines how each permission level can use the Document Attachment screen:

Exhibit 13.1.11-5

DUT Reference Codes

Note:

Case Advocacy Training Support (CATS) employees should use the Reference Code where they are physically located. For example, if an CATS employee is physically located in Alabama they would use DUT Reference Code 63.