IRS Practice & Procedures Resource Center
The AICPA Tax Section’s IRS Practice & Procedures Resource Center contains a curated collection of guidance and practice aids to help you effectively correspond with the IRS and resolve your clients’ IRS notice and audit issues.
Join the Tax Section today to gain access to these resources along with other benefits.
Featured Tax Section Resources
Checklists, Practice Guides and Templates
- 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.
- 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.
Related IRS Resources
- Audit Technique Guides (ATGs)
- Internal Revenue Manual
- Issue Practice Units
- Large Business and International (LB&I) Division Directory
- Office of Appeals
- Practitioner Priority Service – Your First Point of Contact
- Resources for Tax Professionals
- Small Business and Self-Employed Tax Center
- Stakeholder Liaison Local Contacts
- Tax Code, Regulations and Official Guidance
- Taxpayer Advocate Service
- Understanding Your IRS Notice or Letter
- U.S. Tax Court Petition Kit
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