The IRS penalized a taxpayer for missing the 60-day deadline for rolling over an Individual Retirement Account (IRA). The taxpayer was adamant that the rollover was made timely. However, it was the bank who recorded the transaction late, since the deadline came the week between Christmas and New Year’s, and the bank employee responsible, who was on vacation until after the new year, didn’t record the transaction timely. The taxpayer kept meticulous records and was able to verify the rollover date. The IRS had disregarded the taxpayer’s letters and would not remove the penalty from the taxpayer’s account. The case advocate secured copies of the taxpayer’s supporting documentation and submitted them to the IRS for further consideration. After several discussions with the IRS, the case advocate successfully advocated to have the penalty removed and the taxpayer’s account adjusted.
Kapag nagtatrabaho sa Taxpayer Advocate Service, ang bawat indibidwal o business taxpayer ay itinalaga sa isang advocate na nakikinig sa problema at tinutulungan ang nagbabayad ng buwis na maunawaan kung ano ang kailangang gawin upang malutas ang kanilang isyu sa buwis. Gagawin ng mga tagapagtaguyod ng TAS ang lahat ng kanilang makakaya upang matulungan ang mga nagbabayad ng buwis at makipagtulungan sa kanila sa bawat hakbang ng paraan. Paminsan-minsan ay nagtatampok kami ng mga kuwento ng mga nagbabayad ng buwis at tagapagtaguyod na nagtutulungan upang malutas ang mga kumplikadong isyu sa buwis.