Fiscal Year 2019 Statutory Review of Restrictions on Directly Contacting Taxpayers

The National Taxpayer Advocate and the Commissioner, TE/GE Division, should ensure that their respective group managers appropriately discuss the cases TIGTA identified with the respective employees.

The Commissioner, TE/GE Division, should reemphasize the importance of its examiners following established guidelines and procedures on taxpayer representation rights, including enclosure of Publication 1 in correspondence and discussing rights during the initial taxpayer interview process.

The National Taxpayer Advocate should develop procedures for case advocates so that they consistently document how taxpayer rights should be discussed, whether via related publications such as Publication 1 or through other means, and to confirm a taxpayer's understanding of their rights.

The National Taxpayer Advocate should update TAS's guidance to employees that clarifies the applicability of I.R.C. Sections 7521(b)(2) and (c) and I.R.C. Section 6304(a)(2), and develop training materials, specific to their casework, to emphasize the importance of protecting taxpayers' right to representation, and designate to whom group managers should report cases with potential violations.

The Commissioner, TE/GE Division, should update guidance to employees that clarifies the applicability of I.R.C. Sections 7521(b)(2) and (c) and develop training materials, specific to their casework, to emphasize the importance of protecting taxpayers' right to representation, and designate to whom group managers should report cases with potential violations.