Here's important info you should consider using when filing complaints against federal employees.
There is an address where complaints against agents who have stepped outside their authority and/or violated your rights may be lodged. (The address was provided to me by the local Taxpayer Advocate, and it was an office I had not heard of before, but maybe you all have.)LW
Commissioner's Complaint-Processing Analysis Group
Room #5579
1111 Constitution Ave., N.W.
Washington, D.C. 20224.
I believe you should include IRS Form 12217 "Section 1203 Allegation Referral Form:" http://www.irs.gov/irm/part13/ch01s15.html
Part 13. Taxpayer Advocate Service
Chapter 1. Taxpayer Advocate Case Procedures
Section 15. Customer Complaints/RRA98 1203 Procedures
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13.1.15 Customer Complaints/RRA98 1203 Procedures a..
13.1.15.1 Introduction to Customer Complaints/RRA98 1203 Procedures b..
13.1.15.2 Elements of Misconduct c..
13.1.15.3 RRA98 1203 Employee
Responsibilities d..
13.1.15.4 Customer Complaints (Non- 1203
Allegations) e..
Exhibit 13.1.15-1 Form 12217, Section 1203
Allegation Referral Form
13.1.15.1 (10-31-2004) Introduction to
Customer Complaints/RRA98 1203 Procedures 1.. 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.
a.. 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 .
b.. Allegations determined to contain no 1203 violations will be
handled using administrative procedures. See IRM 13.1.15.4, Customer
Complaints (Non- 1203 Violations).
13.1.15.2 (10-31-2004) Elements of Misconduct 1.. The Taxpayer Bill
of Rights II defines three elements of misconduct:
a.. An employee violated a law, regulation, or rule of conduct (these
cases are worked and reported by Treasury Inspector General for Tax
Administration (TIGTA).
b.. An IRS system failed to function properly or within proper time
frames (these cases are worked as Taxpayer Advocate Service cases).
c.. An IRS employee treated a taxpayer inappropriately in the course
of official business. For example, rudeness, over zealousness,
excessive aggressiveness, discriminatory treatment, and intimidation.
(These cases will be worked/handled by management within the
employee's function.)
13.1.15.3 (10-31-2004) RRA98 1203 Employee Responsibilities 1..
Employee's should have a basic understanding of the conduct provisions
of 1203 as outlined in Document 11043 (05/99), RRA98 1203 Procedural
Handbook. You are also responsible for reporting allegations
involving potential 1203 violations to your manager for forwarding
to the appropriate officials. Depending on the nature of the
allegations, these officials may be management or TIGTA.
2.. The employee's manager is required to completeForm 12217, 1203
Allegation Referral Form, Exhibit 13.1.15.-1 , and determine if the
case should be referred to TIGTA or management. Except for EEO and
tax related issues, allegations relating to all Executives, Senior
Level Managers (paybanded and supervisory GS-15s) and Criminal
Investigation Employees must be directly and immediately referred to
TIGTA. Direct referrals may be made to the TIGTA hotline at
1 800 366 4484 or TDD/TTY Service at 1 800 877 8339. See IRWEB
http://www.ustreas.gov/tigta/hotline.htm.
3.. The following types of employee misconduct cases require referral
to your manager for 1203 consideration:
a.. False statements under oath
b.. Falsification of documents
c.. Assault or battery
d.. Misuse of IRC 6103 (Disclosure)
e.. Threat of Audit
f.. Seizure violations
g.. Infringement of taxpayer's constitutional rights
h.. Harassment/Retaliation
i.. Discrimination
j.. Failure to file
k.. Understatement of liability.
13.1.15.4 (10-31-2004) Customer Complaints (Non- 1203 Allegations) 1..
Information regarding inappropriate behavior may be brought to you
through internal sources, taxpayers or third parties. All cases
alleging inappropriate conduct or handling by an IRS employee or IRS
manager, must be referred to your manager. However, allegations
relating to your manager should be referred to your manager's
immediate manager. Obtain the taxpayer's name, address, telephone
number and specifics of the alleged inappropriate behavior and or
complaint. Also obtain the name, identification number, function and
location of the IRS employee. Submit the information, as indicated
above, to your manager for appropriate action.
2.. If the taxpayer alleges his/her rights have been violated and it
is determined to meet Taxpayer Advocate Service (TAS) case criteria,
initiate a TAS case and follow procedures as outlined in IRM 13.1.7,
Taxpayer Advocate Case Procedures.
3.. Issues or concerns involving IRS policy, procedure, or practice
may be referred to the Commissioner's Complaint Processing and
Analysis Group (CCPAG). The group is also charged with referring
ideas, compliments and suggestions to improve Service Operations.
Send issues to IRS Commissioner's Complaint Processing and Analysis
Group N:ADC:C, Room 6617, 1111 Constitution Ave., NW Washington, DC
20224 0002, or E-mail CCPAG at ccpag.irs.gov. See IRWEB
http://ccpag.enterprise.irs.gov/.
Exhibit 13.1.15-1 (10-31-2004) Form 12217, Section 1203 Allegation
Referral Form This image is too large to be displayed in the current
screen. Please click the link to view the image. This image is too
large to be displayed in the current screen. Please click the link to
view the image.
Exhibit