SYSTEMIC ADVOCACY MANAGEMENT SYSTEMS (SAMS):

Know of a tax problem that affects more than one taxpayer? Systemic Advocacy means identifying and addressing systemic tax problems by analyzing their root causes and recommending corrective action. In all facets of our work, we in the Office of Systemic Advocacy maintain independence and impartiality, and pursue recommendations from an impartial perspective. We may try to resolve problems by recommending administrative changes to IRS policy, procedures, and processes, or by proposing legislative remedies.

You can help the Taxpayer Advocate Service tackle the “big-picture” problems in the IRS or the tax law by reporting them to us. These systemic issues include:

• Always affect multiple taxpayers;
• Don’t apply to just one taxpayer (but if you personally have an unresolved IRS problem, TAS may be able to help);
• Involve IRS systems, policies, and procedures;
• Involve protecting taxpayer rights, reducing burden, ensuring fair treatment, or providing essential taxpayer services.

Read the FAQs for additional information on submitting systemic issues.