Common use of Statement of Commitment Clause in Contracts

Statement of Commitment. A) The signatures of the National Taxpayer Advocate (NTA) and the National Chief, Appeals indicate concurrence that TAS casework requiring priority consideration, as defined in this document, will receive that consideration within Appeals in accordance with this document. B) The National Chief, Appeals will issue a memorandum consistent with the timeline agreed to by all parties, through their management chain, to all employees within their jurisdiction, that emphasizes the priority nature of a Taxpayer Advocate case, as defined in Section Six, Items E and F of this agreement, and encourages Appeals employees and managers to work cooperatively with TAS to effect timely resolution of taxpayer problems. This memorandum will also include the National Chief, Appeals’ endorsement of this agreement and the provisions contained therein. C) The National Service Level Agreement will be reviewed annually or more frequently with concurrence of the parties. Modifications will be made in writing only and will be signed by the National Taxpayer Advocate and the National Chief, Appeals. D) The basic Internal Revenue Manuals of Appeals and TAS, upon updating, will include the Agreement and applicable addendums. In other IRMs in electronic format, where the Agreement and addendums are not included, a hotlink will be made available to these documents. E) Appeals will communicate its annual training plan to TAS in order to provide TAS employees with the opportunity to attend Appeals’ training. TAS will identify potential training opportunities for its employees and will work with Appeals to identify the number of slots available for TAS training. TAS will identify the appropriate TAS personnel who would serve as train-the trainers to attend this training. All external costs (travel, per employee contract costs for outside trainers) for TAS employees will be paid by TAS.

Statement of Commitment. (A) The signatures of the National Taxpayer Advocate (NTA) NTA and the National ChiefCommissioner, Appeals indicate LB&I reflect concurrence that TAS casework requiring requires priority consideration, as defined in this document, consideration and will receive that consideration within Appeals in accordance with this document.LB&I. (B) The National ChiefCommissioner, Appeals LB&I, will issue a memorandum memorandum, consistent with the timeline agreed to by all parties, through their his management chain, chain to all employees within their his jurisdiction, that emphasizes . The memorandum will emphasize the priority nature of a Taxpayer Advocate case, as defined in Section Six, Items E and F of this agreement, and encourages Appeals encourage LB&I employees and managers to work cooperatively with TAS to effect timely resolution of taxpayer problems. This memorandum will also include the National Chief, Appeals’ his endorsement of this agreement and the provisions contained therein. (C) The National Service Level Agreement SLA will be reviewed annually or more frequently and revised annually. The SLA may be reviewed earlier with concurrence of the partiesparties or in accordance with Paragraph X. (C). Modifications will be made in writing only and will must be signed by the National Taxpayer Advocate NTA and the National ChiefCommissioner, Appeals.LB&I. (D) The basic All affected Internal Revenue Manuals of Appeals and TAS(IRMs) for LB&I, upon updating, will include a reference to the Agreement SLA and applicable addendumsAddendum. In other IRMs in electronic format, where the Agreement and addendums are not included, a hotlink The SLA will be made available to these documentsvia the intranet by links on both the TAS and the LB&I web pages. (E) Appeals TAS will communicate provide training to its annual training plan employees describing the roles and responsibilities of TAS personnel in the OAR process, including proper routing of OARs, timely and accurate updates to the OAR field information on the Taxpayer Advocate Management Information System (TAMIS), and the process for elevating issues related to OAR processing. (F) Training opportunities in LB&I will be communicated to TAS in order to provide ensure attendance of TAS employees with the opportunity to attend Appeals’ trainingpersonnel. TAS will identify potential training opportunities for its employees and will work with Appeals LB&I to identify the number of slots available for TAS the training. TAS will identify the appropriate TAS personnel who would serve as train-the trainers to attend this training. All external costs (travel, per employee contract costs for outside trainers) If travel is involved for TAS employees to attend training, TAS will be paid by TASresponsible for funding its employees. (G) Training opportunities in TAS will be communicated to LB&I to ensure attendance of LB&I personnel (i.e., HQ and campus liaisons). TAS will work with LB&I to identify the number of slots available for the training. LB&I will identify the appropriate personnel to attend this training (e.g., Annual TAS Symposium). If travel is involved for LB&I employees to attend training, LB&I will be responsible for funding its employees.

Statement of Commitment. (A) The signatures of the National Taxpayer Advocate (NTA) NTA and the National ChiefCommissioner, Appeals indicate SB/SE Division, reflect concurrence that TAS casework requiring requires priority consideration, as defined in this document, consideration and will receive that consideration within Appeals in accordance with this documentthe SB/SE Division. (B) The National ChiefCommissioner, Appeals SB/SE Division, will issue a memorandum consistent with the timeline agreed to by all parties, through their his management chain, to all employees within their his jurisdiction, that emphasizes . The memorandum will emphasize the priority nature of a Taxpayer Advocate case, as defined in Section Six, Items E and F of this agreement, and encourages Appeals encourage SB/SE employees and managers to work cooperatively with TAS to effect timely resolution of taxpayer problems. This memorandum will also include the National Chief, Appeals’ his endorsement of this agreement and the provisions contained therein. (C) The National Service Level Agreement SLA will be reviewed annually or more frequently and reissued as needed with concurrence of the partiesparties or in accordance with Paragraph XV(A). Modifications will be made only in writing only and will must be signed by the National Taxpayer Advocate NTA and the National ChiefCommissioner, AppealsSB/SE Division. (D) The basic All affected Internal Revenue Manuals of Appeals and TAS(IRMs) for the SB/SE Division, upon updating, will include a reference to the Agreement SLA and applicable addendumsAddendum. In other IRMs The SLA will also be available on the Intranet by links on both the TAS and the SB/SE home pages. (E) TAS will provide training to its employees describing the roles and responsibilities of TAS personnel in electronic formatthe Operations Assistance Request (OAR) process, where including proper routing of OARs, timely and accurate updates to the Agreement OAR information field on the Taxpayer Advocate Management Information System (TAMIS), and addendums are not included, a hotlink the process for elevating issues related to OAR processing. (F) Training opportunities in the SB/SE Division will be made available to these documents. E) Appeals will communicate its annual training plan communicated to TAS in order to provide ensure attendance of TAS employees with the opportunity to attend Appeals’ trainingpersonnel. TAS will identify potential training opportunities for its employees and will work with Appeals SB/SE to identify the number of slots available for TAS the training. TAS will identify the appropriate TAS personnel who would serve as train-the the-trainers to attend this training. All external costs (travel, per employee contract costs for outside trainers) If travel is involved for TAS employees to attend training, TAS will be paid by TASresponsible for funding its employees. (G) Training opportunities in TAS will be communicated to the SB/SE Division to ensure attendance of SB/SE personnel, (e.g.., Headquarters and campus liaisons). TAS will work with the SB/SE to identify the number of slots available for the training. SB/SE will identify the appropriate personnel to attend this training, (e.g., Annual TAS CPE). If travel is involved for SB/SE employees to attend training, SB/SE will be responsible for funding its employees.

Statement of Commitment. (A) The signatures of the National Taxpayer Advocate (NTA) NTA and the National ChiefCommissioner, Appeals indicate TE/GE Division reflect concurrence that TAS casework requiring requires priority consideration, as defined in this document, consideration and will receive that consideration within Appeals in accordance with this documentthe TE/GE Division. (B) The National ChiefCommissioner, Appeals TE/GE Division, will issue a memorandum consistent with the timeline agreed to by all parties, through their his management chain, chain to all employees within their his jurisdiction, that emphasizes . The memorandum will emphasize the priority nature of a Taxpayer Advocate case, as defined in Section Six, Items E and F of this agreement, and encourages Appeals encourage TE/GE employees and managers to work cooperatively with TAS to effect timely resolution of taxpayer problems. This memorandum will also include the National Chief, Appeals’ his endorsement of this agreement and the provisions contained therein. (C) The National Service Level Agreement SLA will be reviewed annually or more frequently and reissued annually. The SLA may be reviewed earlier with concurrence of the partiesparties or in accordance with Paragraph X. (C). Modifications will be made in writing only and will must be signed by the National Taxpayer Advocate NTA and the National ChiefCommissioner, AppealsTE/GE Division. (D) The basic All affected Internal Revenue Manuals of Appeals and TAS(IRMs) for the TE/GE Division, upon updating, will include a reference to the Agreement SLA and applicable addendumsAddendum. In other IRMs in electronic format, where the Agreement and addendums are not included, a hotlink The SLA will be made available to these documentsvia the intranet by links on both the TAS and the TE/GE web pages. (E) Appeals TAS will communicate provide training to its annual training plan employees describing the roles and responsibilities of TAS personnel in the OAR process, including proper routing of OARs, timely and accurate updates to the OAR field information on the Taxpayer Advocate Management Information System (TAMIS), and the process for elevating issues related to OAR processing. (F) Training opportunities in the TE/GE Division will be communicated to TAS in order to provide ensure attendance of TAS employees with the opportunity to attend Appeals’ trainingpersonnel. TAS will identify potential training opportunities for its employees and will work with Appeals the TE/GE Division to identify the number of slots available for TAS the training. TAS will identify the appropriate TAS personnel who would serve as train-the the- trainers to attend this training. All external costs (travel, per employee contract costs for outside trainers) If travel is involved for TAS employees to attend training/Continuing Professional Education, TAS will be paid by TASresponsible for funding its employees. (G) Training opportunities in TAS will be communicated to the TE/GE Division to allow attendance of TE/GE personnel (i.e., HQ and TE/GE business unit liaisons). TAS will work with the TE/GE Division to identify the number of slots available for the training. TE/GE will identify the appropriate personnel to attend this training (e.g., Annual TAS Symposium). If travel is involved for TE/GE employees to attend training, TE/GE will be responsible for funding its employees.

Statement of Commitment. (A) The signatures of the National Taxpayer Advocate (NTA) NTA and the National Chief, Appeals indicate CI, reflect concurrence that TAS casework requiring requires priority consideration, as defined in this document, consideration and will receive that consideration within Appeals in accordance with this documentCI. (B) The National Chief, Appeals CI, will issue a memorandum consistent with the timeline agreed to by all parties, through their her management chain, chain to all employees within their her jurisdiction, that emphasizes . The memorandum will emphasize the priority nature of a Taxpayer Advocate case, as defined in Section Six, Items E and F of this agreement, and encourages Appeals encourage CI employees and managers to work cooperatively with TAS to effect timely resolution of taxpayer problems. This memorandum will also include the National Chief, Appeals’ her endorsement of this agreement and the provisions contained therein. (C) The National Service Level Agreement SLA will be reviewed annually or more frequently and reissued annually. The SLA may be reviewed earlier with concurrence of the partiesparties or in accordance with Paragraph X. (C). Modifications will be made in writing only and will must be signed by the National Taxpayer Advocate NTA and the National Chief, AppealsCI. (D) The basic All affected Internal Revenue Manuals of Appeals and TAS(IRMs) for CI, upon updating, will include a reference to the Agreement SLA and applicable addendumsAddendum. In other IRMs in electronic format, where the Agreement and addendums are not included, a hotlink The SLA will be made available to these documentsvia the intranet by links on both the TAS and the CI web pages. (E) Appeals TAS will communicate provide training to its annual training plan employees describing the roles and responsibilities of TAS personnel in the Operations Assistance Process (OAR) process, including proper routing of OARs, timely and accurate updates to the OAR field information on the Taxpayer Advocate Management Information System (TAMIS), and the process for elevating issues related to OAR processing. (F) Training opportunities in CI will be communicated to TAS in order to provide ensure attendance of TAS employees with the opportunity to attend Appeals’ trainingpersonnel. TAS will identify potential training opportunities for its employees and will work with Appeals CI to identify the number of slots available for TAS the training. TAS will identify the appropriate TAS personnel who would serve as train-the the-trainers to attend this training. All external costs (travel, per employee contract costs for outside trainers) If travel is involved for TAS employees to attend training, TAS will be paid by TASresponsible for funding its employees. (G) Training opportunities in TAS will be communicated to CI to ensure attendance of CI personnel (i.e., HQ and campus liaisons). TAS will work with CI to identify the number of slots available for the training. CI will identify the appropriate personnel to attend this training (e.g., Annual TAS Symposium). If travel is involved for CI employees to attend training, CI will be responsible for funding its employees.

Statement of Commitment. (A) The signatures of the National Taxpayer Advocate (NTA) NTA and the National ChiefCommissioner, Appeals indicate W&I Division reflect concurrence that TAS casework requiring requires priority consideration, as defined in this document, consideration and will receive that consideration within Appeals in accordance with this documentthe W&I Division. (B) The National ChiefCommissioner, Appeals W&I Division, will issue a memorandum consistent with the timeline agreed to by all parties, through their his management chain, chain to all employees within their his jurisdiction, that emphasizes . The memorandum will emphasize the priority nature of a Taxpayer Advocate case, as defined in Section Six, Items E and F of this agreement, and encourages Appeals encourage W&I employees and managers to work cooperatively with TAS to effect timely resolution of taxpayer problems. This memorandum will also include the National Chief, Appeals’ his endorsement of this agreement and the provisions contained therein. (C) The National Service Level Agreement SLA will be reviewed annually or more frequently and reissued annually. The SLA may be reviewed earlier with concurrence of the partiesparties or in accordance with Paragraph X. (C). Modifications will be made in writing only and will must be signed by the National Taxpayer Advocate NTA and the National ChiefCommissioner, AppealsW&I Division. (D) The basic All affected Internal Revenue Manuals of Appeals and TAS(IRMs) for the W&I Division, upon updating, will include a reference to the Agreement SLA and applicable addendumsAddendum. In other IRMs in electronic format, where the Agreement and addendums are not included, a hotlink The SLA will be made available to these documentsvia the intranet by links on both the TAS and the W&I web pages. (E) Appeals TAS will communicate provide training to its annual training plan employees describing the roles and responsibilities of TAS personnel in the Operations Assistance Request (OAR) process, including proper routing of OARs, timely and accurate updates to the OAR field information on the Taxpayer Advocate Management Information System (TAMIS), and the process for elevating issues related to OAR processing. (F) Training opportunities in the W&I Division will be communicated to TAS in order to provide ensure attendance of TAS employees with the opportunity to attend Appeals’ trainingpersonnel. TAS will identify potential training opportunities for its employees and will work with Appeals the W&I Division to identify the number of slots available for TAS the training. TAS will identify the appropriate TAS personnel who would serve as train-the trainers to attend this training. All external costs (travel, per employee contract costs for outside trainers) If travel is involved for TAS employees to attend training/CPE, TAS will be paid by TASresponsible for funding its employees. (G) Training opportunities in TAS will be communicated to the W&I Division to ensure attendance of W&I personnel (i.e., Headquarters and campus liaisons). TAS will work with the W&I Division to identify the number of slots available for the training. The W&I Division will identify the appropriate personnel to attend this training (e.g., Annual TAS Symposium). If travel is involved for W&I employees to attend training, W&I will be responsible for funding its employees.