IRS Procedure & Tax Administration

    IRS Procedure & Tax Administration 


    The topic of IRS procedure and tax administration covers a broad range of procedures that the IRS must follow in order to administer fair tax administration. It encompasses the use of revenue rulings, revenue procedures, the Internal Revenue Manual, and other authoritative sources used to enforce and administer areas such as tax collection, penalty assessments, examinations, appeals, tax-related identity theft, innocent and injured spouse relief, and more. Clients are faced with numerous IRS issues, from simple account discrepancies (e.g. the IRS credits a payment to the wrong tax period) to more serious issues (e.g., your client owes the IRS a substantial amount of back taxes).

    This resources page is designed to be a one-stop shop to help you navigate the wide range of IRS issues. We will provide valuable guidance, resources, tools, and other materials that you may utilize to feel confident that you are effectively addressing your clients' IRS issues. Additional guidance and resources to assist members in audit and representation work can be found on our Representation and Examinations page.

    Browse our complete library of IRS procedure and tax administration resources using the predefined search filters on the left. Clicking on these filters will result in a list of resources based on your choice. “By Topics” will result in a list of different types of resources and documents related to that topic. “By Document Type” will result in a list of resources of a particular type (e.g., template, sample letter, or chart) regardless of topic. You can apply multiple filters to narrow your search. For example, if you select a topic (e.g., e-Services), and then select a document type (e.g., guidance), the results list will include a link to our Using IRS E-Services guidance page.

    Tools & Resources

    We are continually developing new resources and updating existing resources for our members. Below are some newly released AICPA resources and some valuable links from the IRS' website.

    AICPA Resources
    • Using IRS E-Services: This webpage 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: This webpage contains answers to frequently asked 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: This is an easy to follow hotlines chart developed to show key phone numbers to contact the IRS, such as Practitioner Priority Service, Identity Protection Specialized Unit, and Taxpayer Advocate Service.
    • Notices Guidance & Resources: This webpage contains guidance and resources to help you effectively address client IRS notice issues.
    • Using the IRS Online Payment Agreement: Gain insight into the Online Payment Agreement tool that allows your client (or you as an authorized representative) to apply for certain types of payment agreements with the IRS.
    • IRS Organizational Chart: Access this flowchart outlining the divisions and responsible parties within the IRS.
    • The Impact of Understanding the IRS: Read this article from CPA Insider discussing five facts that Congress should consider when debating the IRS budget.
    IRS Resources

     

    Learning

    Virtual

    • Advanced Tax Quarterly: How and When to Request a Private Letter Ruling, Oct. 30: This webcast will present an overview of how tax practitioners (i) determine whether a ruling is advisable and available, (ii) comply with the requirements for submitting a PLR request to IRS, (iii) interact with the IRS during the course of the submission, and (iv) obtain the PLR.   
    • AICPA National Tax Online Conference, Nov. 3-4: Virtually attend the National Tax Conference being held in Washington, DC and remain up-to-date on critical issues and changing tax legislation that affect you and your clients.
    Self-Study

    In-Person
    • AICPA National Tax Conference, Nov. 3-4: Attend the National Tax Conference in Washington, DC and remain up-to-date on critical issues and changing tax legislation that affect you and your clients.

     



    This symbol identifies tools and resources available exclusively for Tax Section members. When accessing premium member-only content within the Tax Resource Library, you will be prompted to enter your user ID and password to validate your Tax Section membership. Not a member? Learn more about these premium resources along with the many other benefits of membership in the AICPA Tax Section.

    Copyright © 2006-2014 American Institute of CPAs.