Taxpayer Advocate Instructions

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Part 13. Taxpayer Advocate Service Chapter 1. Taxpayer Advocate Case Procedures Section 15. Customer Complaints/RRA98 1203 Procedures

13.1.15 Customer Complaints/RRA98 1203 Procedures 13.1.15.1 Introduction to Customer Complaints/RRA98 1203 Procedures 13.1.15.2 Elements of Misconduct 13.1.15.3 RRA98 1203 Employee Responsibilities 13.1.15.4 Customer Complaints (Non- 1203 Allegations) Exhibit 13.1.15-1 Form 12217, Section 1203 Allegation Referral Form http://www.irs.ustreas.gov/irm/part13/35727010.html

13.1.15.1 (10-31-2004) Introduction to Customer Complaints/RRA98 1203 Procedures Complaints about IRS employee conduct should be evaluated and acted upon according to the procedures described in RRA '98 1203 Procedural Handbook (Document 11043). This document will be revised to reflect the discontinuance of the Customer Feedback System (CFS) and Form 10004 which is now obsolete.

Allegations determined to be potential 1203 violations will be sent to TIGTA for processing and investigation, if required. See IRM 13.1.15.3, RRA98 1203 Employee Responsibilities .

Allegations determined to contain no 1203 violations will be handled using administrative procedures. See IRM 13.1.15.4, Customer Complaints (Non- 1203 Violations).