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.
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.
Videos, Webcast Archives, and Other Media
- 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.
- First-time abatement: Procedure and case law updates, The Tax Adviser, July 2018
- A review of adequate disclosure rules, The Tax Adviser, July 2018
- Tax preparer mistakes: Taxpayer penalties and the tax treatment of indemnity payments, The Tax Adviser, July 2017
- IRS notice response tips everyone should know, Tax Insider, May 2017
- Procedure for obtaining rescission of 90-day letters, The Tax Adviser, April 2017
- Pesky IRS penalties: How to get them abated for clients, The Tax Adviser, Jan. 2017
- Navigating the murky waters of IRS payment agreements, The Tax Adviser, July 2016
- ITINs: The rules have changed, The Tax Adviser, July 2016
- 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.
Reviewed September 12, 2018