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
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.