The Webcast explained the workings of the new TAS program, which replaced the former IRS-run program known as Program Resolution. TAS, headed by the National Taxpayer Advocate, was formed as a consequence of the Revenue and Restructuring Act of 1998. 

According to panelist David Cooke, Area Director, Taxpayer Advocate Service, IRS, TAS handles two specific categories of cases -- those relating to financial or economic hardship, and those involving systemic problems. 

Roughly 15 percent of the cases that TAS handles are economic hardships, meaning that a taxpayer is facing a financial crisis, where a tax refund or exemption must receive immediate attention. The remaining 85 percent of cases handled by TAS are systemic problems, in which a taxpayer is awaiting an overdue response from the IRS.  In both cases, TAS can intervene on the taxpayer or practitioner's behalf.

Panelists explained that TAS can provide direction to tax professionals, in the event that they are unsure of whom they should contact at the IRS. In the wake of IRS modernization, professionals may require added guidance from an independent source. 

Panelists also addressed the significant restructuring changes that the Advocate Service has experienced as a result of IRS modernization, the duties of TAS, cases that are appropriate to bring to TAS, and ways that taxpayers and practitioners can contact their Local Advocate. 

"Tax Talk Today" also directed viewers to a downloadable Taxpayer Advocate Brochure and Taxpayer Advocate Criteria, both available on the Web site.  The information explains the nuances of dealing with TAS, and specific instances where TAS can be of service.  

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