1. Introduction: What is Form 13989?

IRS Form 13989, officially titled the Tax Forum Case Resolution Data Sheet (often referred to as the IRS Tax Forum Case Resolution Data Sheet), is a specialized administrative intake document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue code and collaborating with tax professionals nationwide.

Unlike personal tax returns or everyday information schedules, Form 13989 is an appointment intake worksheet. It is managed collaboratively by IRS operational leadership and the independent Taxpayer Advocate Service (TAS) in connection with the annual IRS Nationwide Tax Forums.

Every summer, the IRS hosts multi-day educational tax forums across major U.S. cities for Certified Public Accountants (CPAs), Enrolled Agents (EAs), and tax attorneys. Form 13989 is the mandatory application document that registered practitioners use to secure a one-on-one appointment in the forum’s Case Resolution Room, allowing them to meet directly with specialized IRS caseworkers to unstick their most difficult, stalled client tax accounts.

2. Purpose of the Form

Tax practitioners frequently encounter difficult client problems—such as frozen refunds, unposted payroll deposits, ongoing identity theft flags, or correspondence audit delays—where standard toll-free phone calls and written letters result in bureaucratic gridlock. When regular customer service channels fail, resolving these issues can take months or even years.

The IRS Nationwide Tax Forum Case Resolution Program was created to break through these roadblocks. At each forum, the IRS and TAS assemble a dedicated team of senior case resolution specialists who have direct, high-level computer access to research master file records and resolve account discrepancies on the spot.

Form 13989 exists to provide the factual framework required to prepare for these specialized appointments. Because appointment times are limited to 45 minutes, IRS specialists cannot review complex files on the fly. Submitting Form 13989 in advance gives specialists the account numbers, tax periods, chronology of failed prior contacts, and supporting evidence needed to research the problem and develop a solution before the practitioner arrives.

3. Who Needs to File This Form

Form 13989 is completed exclusively by licensed tax professionals attending an IRS Nationwide Tax Forum who represent a client with an unresolved federal tax issue. You need to file this form if you meet all of the following criteria:

Registered Forum Attendee: You have registered and paid to attend an upcoming in-person IRS Nationwide Tax Forum.
Authorized Tax Practitioner: You are an active CPA, Enrolled Agent, or tax attorney holding a valid Centralized Authorization File (CAF) number.
Valid Power of Attorney: You hold an active, executed Form 2848 (Power of Attorney and Declaration of Representative) authorizing you to represent the client for the specific tax forms and years in dispute.
Exhausted Regular Channels: The client’s issue involves an ongoing account problem that you previously attempted to resolve through standard IRS customer service lines or correspondence without success.

A separate Form 13989 must be completed for each individual client case submitted for review.

4. Who Is Exempt / Not Required to File

Because Form 13989 is strictly an intake sheet for the Case Resolution Program at official tax forums, most taxpayers and practitioners do not need to file it:

Individual Taxpayers: Taxpayers do not attend tax forums or complete Form 13989; their authorized representative handles the case intake.
Forum Attendees Without Client Cases: Practitioners attending the tax forums solely for continuing education seminars and vendor exhibits do not file this sheet.
General Customer Service Inquiries: Practitioners with routine tax questions, filing inquiries, or returns requiring basic preparation do not use this program.
Cases in Active Litigation: Tax matters currently docketed in the United States Tax Court, before the Department of Justice, or under active criminal investigation cannot be addressed in the Case Resolution Room.
First-Time Inquiries: Issues that have never been submitted to the IRS through standard telephone or written channels cannot bypass normal procedures to enter the Case Resolution Room.

5. When to File

Form 13989 operates on an event-driven schedule tied directly to the summer dates of the IRS Nationwide Tax Forums:

Pre-Forum Submission Window: After booking your Case Resolution appointment online, you must submit Form 13989 and Form 2848 several weeks before the forum begins (typically by the advance deadline specified in your booking confirmation).
Advance Research Lead Time: Submitting your documentation early allows IRS and TAS specialists time to pull account transcripts, contact campus units, and prepare adjustments before you arrive.
On-Site Scanning Cutoff: As a last resort, if you cannot upload documents electronically in advance, you must deliver Form 13989 and your files to the Case Resolution intake desk at least three hours before your appointment (or during Monday afternoon pre-registration) for manual scanning.

Appointments will not be honored and files will not be reviewed if Form 13989 and a valid power of attorney are not received before the session.

6. Where and How to File

Form 13989 cannot be filed through commercial tax software like TurboTax. It is an administrative intake worksheet submitted directly to Taxpayer Advocate Service forum coordinators.

Practitioners have multiple approved methods to submit their documentation package:

Secure Online Upload (Recommended): Upload digital scans through the official Taxpayer Advocate Service online intake portal on the IRS website. Select “Yes” to indicate you are submitting as part of a tax forum, and enter the specific city name (e.g., Chicago, Orlando, San Diego) in the Reference Code box.
Dedicated Tax Forum Fax: Fax your completed Form 13989 and Form 2848 directly to the dedicated Case Resolution fax line at 855-738-7613.
Secure Email: Transmit your PDF packet via email to the official team inbox at TAS.TaxForum@irs.gov.
On-Site Delivery: Deliver physical paperwork directly to the Case Resolution Room intake booth at the host convention facility as per instructions in your forum registration packet.

Always attach a valid Form 2848 and all supporting correspondence. If delivering physical paperwork by mail, send materials to the specific IRS address as per instructions provided in your forum confirmation materials.

7. Step-by-Step Instructions to Fill the Form

Form 13989 is structured into three primary sections that capture representative credentials, taxpayer account data, and a summary of the dispute. Review the table below for a section-by-section walkthrough.

Section	Required Information	Instructions for Practitioners
Header	Forum City & Time	Enter the tax forum city you are attending, along with your pre-booked appointment date and scheduled time.
Section 1	Practitioner Information	Enter your legal name, firm name, CAF number, mailing address, daytime phone, cell phone, and primary email address.
Section 1	Power of Attorney Check	Confirm that a valid Form 2848 is attached or already recorded on the IRS Centralized Authorization File (CAF) database.
Section 2	Taxpayer Identification	Enter the client’s legal name, Social Security Number (SSN), ITIN, or Employer Identification Number (EIN), and current address.
Section 2	Tax Forms & Periods	List the specific tax form numbers (e.g., Form 1040, Form 941) and the tax years or quarters (e.g., 2021, 2022) in dispute.
Section 3	Issue Classification	Select the primary category: Identity Theft, Audit Reconsideration, Refund Hold, Penalty Abatement, or Missing Payment.
Section 3	Factual Case Summary	Provide a concise chronological narrative of the problem, prior IRS contacts, notice numbers received, and why earlier efforts failed.
Section 3	Requested Resolution	State the exact administrative action you want the IRS to execute (e.g., “release refund hold” or “abate 2022 late-filing penalty”).

Drafting an Effective Section 3 Narrative

The success of your appointment depends heavily on the clarity of your Section 3 explanation. Follow these best practices:

Provide a Chronological Log: Include exact dates when you called customer service, submitted amended returns, or responded to notices. Include employee badge numbers if you documented them during prior calls.
Focus on Broken Processes: Explain why normal IRS procedures stalled (for example, “Amended return mailed in April 2023; tracking confirms receipt; three phone calls in 2024 resulted in repeated 30-day referral promises with no action taken”).
State a Clear Resolution: Clearly define the required outcome so the caseworker can verify the necessary computer adjustments in advance.

8. Required Documents/Information Needed Before Filling

To ensure your Case Resolution appointment proceeds smoothly, assemble the following records before completing Form 13989:

Form 2848 (Power of Attorney): A signed, legally valid authorization that covers the specific tax years, periods, and forms involved in the dispute.
Tax Forum Registration Details: Your forum confirmation receipt and attendee registration number.
IRS Notices and Letters: Copies of all correspondence received from the IRS regarding the issue (e.g., CP notices, 30-day letters, or math error adjustments).
Proof of Prior Submissions: Certified mail receipts, electronic filing acknowledgments, or fax transmission sheets showing when records were previously sent.
Financial Substantiation: Canceled checks, bank statements, account transcripts, or proof of payment supporting your client’s position.

9. Common Mistakes to Avoid

Errors on Form 13989 can result in canceled appointments or an inability to resolve the case on site. Avoid these frequent mistakes:

Submitting Without a Booked Appointment: Case Resolution specialists only review documents linked to an active appointment. Submitting Form 13989 without a reservation means your file will not be worked.
Mismatched Power of Attorney Forms: If your Form 2848 authorizes 2021 and 2022, but your Form 13989 requests help for 2023, the IRS cannot discuss or resolve the 2023 tax year due to federal privacy laws.
Bringing New Issues Directly to the Forum: The Case Resolution Room is reserved for stalled, escalated cases. Submitting an issue that has never been processed through standard IRS channels will lead to a referral back to normal processing.
Omitting the City Reference Code: When using the online upload portal, forgetting to type the host city name in the Reference Code box prevents staff from matching your documents to your appointment slot.
Sending an Unauthorized Colleague: Only the practitioner formally listed on Form 2848 is legally allowed entry into the Case Resolution Room. You cannot send an unlisted associate in your place.

10. Penalties for Non-Filing or Errors

Because Form 13989 is an elective appointment worksheet, there are no civil tax penalties or monetary fines for failing to submit it. However, procedural and operational fallout can be significant:

Immediate Forfeiture of Appointment: If you fail to submit Form 13989 and a valid Form 2848 in advance, your reserved Case Resolution slot will be canceled and offered to another practitioner on the waiting list.
Denial of Room Entry: IRS security and privacy officers will deny entry to any practitioner who arrives at the Case Resolution Room without verified power of attorney credentials.
Prolonged Client Hardship: Missing out on this specialized forum program leaves your client’s account trapped in standard correspondence backlogs, potentially delaying refunds or leaving active collection actions in place.
False Statements Liability: Knowingly submitting forged client signatures, altered notices, or fraudulent financial statements on federal documents violates 18 U.S.C. Section 1001, carrying criminal fines and professional disbarment from practice before the IRS.

11. Related Forms or Schedules

Form 13989 operates alongside several key IRS representation, advocacy, and dispute resolution forms:

Form 2848: Power of Attorney and Declaration of Representative
Form 8821: Tax Information Authorization
Form 911: Request for Taxpayer Advocate Service Assistance
Form 14039: Identity Theft Affidavit
Form 843: Claim for Refund and Request for Abatement
Form 12203: Request for Appeals Review
Publication 4631: Tax Forum Case Resolution Program Guidelines
Publication 5729: Taxpayer Advocate Service Case Criteria

12. Frequently Asked Questions

Can an unrepresented taxpayer book an appointment and submit Form 13989?

No. The Case Resolution Room at the IRS Nationwide Tax Forums is open strictly to registered tax professionals who hold a valid power of attorney (Form 2848). Individual taxpayers who need in-person help should visit a local IRS Taxpayer Assistance Center (TAC) instead.

How many client cases can a practitioner submit per tax forum?

Due to high demand and limited appointment slots, the IRS generally restricts each registered practitioner to one or two client cases per tax forum. Each case must have its own separate Form 13989 and Form 2848.

What happens if my case cannot be fully resolved during the 45-minute appointment?

If a complex case requires follow-up research, manager approval, or manual processing that cannot be completed during your appointment, the case is assigned directly to a Taxpayer Advocate Service case manager, who will maintain contact with you until the issue is resolved.

Does Form 13989 require an original wet ink signature?

Form 13989 itself does not require a formal perjury signature block; it is an informational intake sheet. However, the accompanying Form 2848 must be signed by the client using a physical wet ink signature or an approved digital signature conforming to IRS electronic signature standards.

Can I submit Form 13989 for a state tax issue?

No. The IRS Case Resolution Program handles federal tax accounts only. State income tax, local property tax, or state sales tax disputes cannot be reviewed by IRS or federal TAS specialists.

What should I do if I need to cancel my Case Resolution appointment?

If you resolve the issue before the forum or cannot attend, cancel your appointment through the online tax forum booking portal as early as possible so your slot can be released to a colleague on the waiting list.

13. Conclusion: Key Takeaways Summarized

IRS Form 13989 provides tax practitioners with an invaluable direct line to resolve their most frustrating client account problems. Keeping your case preparation organized ensures a productive session. Remember these core takeaways:

Intake Sheet for Tax Forums: Form 13989 is the official case data sheet used to prepare for a one-on-one appointment in the Case Resolution Room at an IRS Nationwide Tax Forum.
Must Have Form 2848: The form must always be accompanied by a valid, signed Power of Attorney authorizing the specific tax forms and years in dispute.
For Stalled Cases Only: Submit cases that have already been worked through regular customer service channels without success.
Submit Well in Advance: Upload your form and supporting records via the TAS upload portal or by fax before the published deadline so specialists can research transcripts.
Deliver via Approved Channels: Upload your documents using the secure TAS web link, fax to 855-738-7613, or deliver materials directly to the Case Resolution Room intake booth as per instructions in your forum materials.

IRS Form 13989 Guide: Tax Forum Case Resolution Data Sheet