Annotated Policies of the IRS

Description

IRS Service Wide Policy Statements

Policy statements apply to all Service personnel involved in the type of program, activity, function, or work process covered.
Purpose and Contents of Policy Statements
IRS Policy Statements concern an important value of the IRS. These “IRS Policies” govern and guide all IRS personnel in the administration of the IRS. The designation of any item as an “IRS Policy” is an issue of such importance that it requires consideration, approval and signature by the Commissioner or Deputy Commissioner of the IRS. Practitioners who know and understand IRS Policies may often invoke them to the benefit of their  clients.
“IRS Policies” are issued as “Policy Statements” and are published in the Internal Revenue Manual. They form the basis for procedures and instructions in the IRM. Policy Statements are numbered by the business processes to which they belong. For instance, IRM 1.2.1.5, Policy Statements for the Examining Process, contains all of the Policy Statements that relate to the examination of tax returns.
IRS policy statements are organized into sixteen broad coverage areas:
Examining Process
Collecting Process
Appeals Process
Criminal Investigation Activities
Penalties and Interest Activities
Customer Account Services Activities
Organization, Finance and Management Activities
 Information Technology Activities
Submission Processing Activities
Human Resource Management Activities
Rulings and Agreements Process
Communications, Liaison and Disclosure Activities
Taxpayer Education and Assistance Activities
Office of Chief Counsel Activities
Special Topics
Security, Privacy and Assurance Activities
Many of the IRS policies can be invoked on behalf of taxpayer clients. For example:
Policy Statement 4-11, Initiation of examinations may be postponed in certain cases where business or personal activities of an individual taxpayer would be adversely affected by the immediate initiation of an examination, such action may be postponed for a reasonable period, or
Policy Statement 5-16, Forbearance when reasonable doubt exists that assessment is correct. Whenever a taxpayer raises a question or presents information creating reasonable doubt as to the correctness or validity of an assessment, reasonable forbearance will be exercised with respect to collection provided:
adjustment of the taxpayer’s claim is within control of the Service; and
the interests of the Government will not be jeopardized.
Knowing the implications of many of the hundreds of IRS Policies empowers practitioners with the ability to invoke them as an authority for an action or in support of a position favorable to a taxpayer client.
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