IRS Procedure & Tax Administration

IRS Procedure & Tax Administration 

From simple account discrepancies (e.g., the IRS credits a payment to the wrong tax period) to more serious issues such as identity theft or penalty notices, your clients may encounter IRS administrative challenges and will look to you as their trusted adviser to sort it out.

This one-stop shop resource page will help you stay up to date on IRS procedures and rules, effectively correspond with the IRS, and resolve your clients’ IRS account issues. Additional guidance and resources to assist members in audit and representation work can be found on our Representation and Examinations page.

Join the Tax Section today to gain access to these resources along with other benefits.


Featured Resources

IRS penalties

New! Taxpayer Penalties Quick Reference Chart 

Summarizes common federal taxpayer penalties that the IRS may assess (often automatically via a notice stream); helps practitioners explain penalties to their clients and obtain penalty abatement from the IRS

Notice Guidance and Resources 

Contains resources to help you effectively address client IRS notice issues; features our CP2000 Response Template with Formal Protest  and Best Practices to Respond to a CP2000 Notice 

 Tax Identity Theft Information and Tools

 Provides tools and resources to advise clients who are victims of tax-related identity theft (client letter, practitioner checklist, best practices guide, webcast archives, etc.); features our Tax Identity Theft Toolkit 


Checklists, Practice Guides, and Templates
  • New! IRS Collection Guidance and Resources: Help clients who owe taxes to the IRS by utilizing the guidance and resources on this page; contains notice response letters, guidance on the Online Payment Agreement, and more.
  • New! Levels of Confidence for Tax Return Positions : Understand the relationship between the levels of confidence, disclosure, and potential penalties for preparers and taxpayers.
  • IRS First-Time Penalty Abatement: Contains guidance on the first-time penalty abatement waiver; a waiver available to taxpayers to remove failure-to-file, failure-to-pay, and failure-to-deposit penalties if certain criteria are met; features our penalty abatement request template .
  • Using IRS E-Services: Contains valuable guidance, links, and resources to help you register for and utilize the IRS e-Services Transcript Delivery System and other tools.
  • Contacting the IRS FAQs : Contains answers to common questions, from what number to call or what information to include on all written correspondence, to best practices on how to interact with IRS agents.
  • IRS Hotlines Quick Reference Chart: Shows key phone numbers to contact the IRS, such as the Practitioner Priority Service line and Identity Protection Specialized Unit.
  • IRS Organizational Chart: Outlines the divisions and responsible parties within the IRS.

Videos, Webcast Archives, and Other Media
  • Changes to IRS Collection Procedures: Are You and Your Clients Ready?: Starting in spring 2017, private debt collection companies under contract with the IRS will start working to collect overdue taxes; additionally, taxpayers could have their passport denied or revoked. Download the slides 
  • ITIN Renewals: This video provides information on the requirement to renew an individual taxpayer identification number (ITIN) issued prior to 2013; subjects include the timetable for when specific ITINs expire and the correct documents that need to be submitted.

Articles

External Resources
  • Internal Revenue Manual: Read about the procedures that IRS employees must follow to administer fair tax administration (this is essentially the IRS's employee handbook).
  • Tax Code, Regulations, and Official Guidance: Research tax law by navigating to the applicable Code, Treasury Regulations, or Internal Revenue Bulletins that you need to address your client's issue.
  • Taxpayer Advocate Service: Get help from a local Taxpayer Advocate Service employee.
  • Taxpayer Assistance Center Locations: These centers are your source for personal tax help when you believe that the tax issue can only be handled face to face. This page lists the locations broken out by state.
  • Stakeholder Liaison Local Contacts: Stakeholder liaisons establish relationships with practitioner and industry organizations; they provide information about policies, practices, and procedures.


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Reviewed July 5, 2017

 

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