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%'!-No relief (hardship not proven)~ !Z²£@!={òI°Z�?B"-:Relief not required (hardship not related to revenue laws)~ "Z\—@"=Ûâ;¼’âì?,#U$No relief (tax law precluded relief) #T** #M**$*$\$?%VRelief not identified~ %]@R@ %K[3]&*&\&?#'WCongressional inquiries [8]~ ']€ëÈ@ 'XN/A(*(^(@)+Issues:)^)@*+Total ~ *Q�7A~ *5Y@+/Criminal Investigation~ +R€É@~ +;`ˆ@+'2,/*Revenue Protection Strategy (earned income,^,A,-/ tax credit claims)~ -RÏÆ@-;…Ã�384@-"./Processing amended returns~ .R‚Æ@.;�WP�@.//Levies~ /R|À@/;¿Ñµs>b@/#0/Processing original returns~ 0R€SÀ@0;ëPóä)0@091/1Reconsideration/Substitute for Return/6020B/audit~ 1R1½@1;[>'_ @1 2/Expedite refund requests~ 2R›»@2;~¢÷Z@23/Injured spouse claim~ 3R¿¸@3;çvŒ™@354/-Open audit (not Revenue Protection Stategy or4^4A4,5/$ earned income tax credit claims)~ 5Rl²@5;ýµ±¶’Ç@56/Closed underreporter~ 6R¼±@6;�q¯ð�@7Y All others~ 7TP,ô@7M‚¤*ïñH@7(8188!9_N/A - Not Applicable.9_9_9`9`�:_�** Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.:_:_:`:`�;_�[1] This is the number of Applications for Taxpayer Assistance Orders (Form 911) closed by the Taxpayer Advocate Service (TAS) that ;_;_;_;_�<_�meet one of the following seven criteria: taxpayer is suffering or about to suffer a significant hardship; taxpayer is facing an immediate <_<_<_<_�=_�threat of adverse action; taxpayer will incur significant costs if relief is not granted (including fees for professional representation); =_=_=_=_�>_�taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted; taxpayer has not received a response or >_>_>_>_�?_�resolution to his or her problem or inquiry by the date promised; a system or procedure has failed to operate as intended or failed to resolve ?_?_?_?_@,��3A,��3B,��3C,R�2D,��3E,��3F,P�2G,��3H,X�2I,��3J,]�2K,��3L,��2M,��3N,��2O,��3P,��3Q,F�2R,�@S,2@T,2@U,2@V,2@�@_�the taxpayer’s problem or dispute; or taxpayer has experienced a delay of more than 30 calendar days to resolve a tax account problem @_@_@_@_�A_�(a delay is a lapse of more than 30 days from the date of the taxpayer’s initial inquiry or from the end of the prescribed/normal processing A_A_A_A_&B_period, whichever is greater).B_B_B_B_�C_�[2]  A Taxpayer Assistance Order (TAO) is issued for cases meeting one of the criteria in footnote 1 and is employed to direct the IRS C_C_C_C_D_worganizational unit to take a specific action, or to review, expedite consideration, or reconsider a taxpayer’s case. D_D_D_D_$E_[3]� Less than 0.05 percent.E_E_E_E_�F_�[4]� This is the total number of closed Taxpayer Assistance Orders where the Taxpayer Advocate Service provided full or partial relief under F_F_F_F_,G_$one of the criteria in footnote 1. G_G_G_G_�H_�[5] An individual issue is one that requires a change or modification to an account. Individual refers to a single issue applicable to an individual H_H_H_H_1I_)taxpayer, corporation, or other entity. I_I_I_I_�J_�[6] A systemic issue requires a change or modification to an established procedure, process, or operation (e.g., computer program). This could J_J_J_J_�K_�include a tax law that, when administered, treats taxpayers differently or unfairly. Systemic issues potentially impact more than one taxpayer.K_K_K_K_�L_�[7]  Taxpayer Assistance Order (TAO) was issued; an operating division appealed; and the TAO was rescinded by the National Taxpayer Advocate, L_L_L_L_aM_YCommissioner, or Deputy Commissioner. Therefore, no relief was provided to the taxpayer.M_M_M_M_�N_�[8]� This is an information item only for the number of Congressional inquiries related to constituents� tax account inquiries. Of the 12,759 inquiries, N_N_N_N_�O_�12,037 were original Congressional inquiries, and the remaining 722 were duplicate Congressional inquiries related to the same issues for the O_O_O_O_P_same constituents.P_P_P_P_�Q_SOURCE: IRS Data Book, FY 2004, Publication 55b. Also, Taxpayer Advocate Service, Program Planning and Quality Division TA:PPQQ_Q_Q_Q_R_R_R_R_R_S_S_S_S_S_T_T_T_T_T_U_U_U_U_U_V_V_V_V_V_]P5 � �h@1h2 = h��%� > ����?�?�?�?mP1h¼ºÜÑéw$�ÏV井°$�ÏVĺ�3hØ»á»�*0�á»�3hØ»�3hØ»�*0�*0Ø»T��)�3høÜ�2h¼»�(0Ø»�2h�(0�2h<�¼»<�`��(8ÎÐ `ÎÐ hÎÐ Î�˜Î� ÀÎ� <�qq     ��" �������������������������������