What are systemic issues?
• They do not apply to just one taxpayer. However, if you personally have an unresolved federal tax problem, you may be eligible for help from a TAS Case Advocate. • They always affect multiple taxpayers. • They impact segments of the taxpayer population, locally, regionally or nationally. • They relate to IRS systems, policies, and procedures. • They require study, analysis, administrative changes or legislative remedies. • They involve protecting taxpayer rights, reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers or providing essential services to taxpayers. What issues are NOT systemic? Many issues and problems should be handled by means other than SAMS.
