TAP 706-030

TAC Mail Dropoff Procedures

Issue Statement:

Taxpayer Assistance Centers (TACs) that do not have mail screening capability will not accept documents or packages that taxpayers bring in person to the TAC when the Revenue Officer (RO) or Revenue Agent (RA) who requested the material is absent. This practice complies with an Internal Revenue Service (IRS) directive that protects the safety of IRS employees, but inconveniences taxpayers and could even cause a taxpayer to miss a specific deadline for providing information and consequently become subject to levy and other seizure activities.

Goal Statement:

Implement a procedure, consistent with the safety of IRS employees, for TACs to accept documents or packages from taxpayers in the absence of the RO or RA who requested the materials.

Proposal:

Amend the Internal Revenue Manual to direct ROs and RAs who anticipate being absent from the TAC to (a) arrange for another IRS employee at the TAC to accept materials the RO or RA requested from the taxpayer, and (b) specify that “back-up” plan on their voicemail greeting.

If a taxpayer attempts to deliver materials in compliance with a request from an RO or RA when that person is absent and has not implemented a back up plan, the Manual should

• direct other IRS employees at the TAC to document the taxpayer’s attempt to deliver materials and
• direct the RO or RA to extend the deadline for providing the information for a minimum of one week.