Systemic Recommendations

The Office of Systemic Advocacy is the organization within the Taxpayer Advocate Service (TAS) that addresses large-scale, systemic issues that impact many taxpayers.

As a tax professional preparing federal tax returns, you are in a unique situation to notice tax issues or problems that affect multiple taxpayers. Part of TAS’s mission is to recommend changes that will prevent these problems in the future.

If you have knowledge of an issue that may be systemic – a problem affecting a significant number of taxpayers and NOT an individual problem that pertains to one taxpayer – TAS would like to hear about it. If you and several business associates are all experiencing the same tax problem, you may have identified an issue for TAS to further examine and possibly resolve.

TAS receives issues through the Systemic Advocacy Management System (SAMS), a database used to receive, prioritize, and work issues submitted by the public and IRS employees.

For additional information, visit the Systemic Advocacy page of this toolkit.