Policies of the Internal Revenue Service


 
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Official Policy Statements of the Internal Revenue Service
govern and guide Service personnel in the administration of the Internal Revenue Service.

The designation of any item as a "Service Policy" concerns an issue of sufficient importance to require personal consideration by the IRS Commissioner or Deputy Commissioners. The IRS Commissioner or one of the Deputy Commissioners approves and signs all policy statements on behalf of the IRS. Policies apply to all Service personnel and activities. - - Based on IRM 1.11.3

The issues of sufficient importance include:

Conflicts of interest - Examiner may not examine return if relationship impairs impartiality. Examiners will not examine or survey the returns of taxpayers with whom they have had a business or social relationship of a nature that might impair their impartiality and independence.

Unwarranted Adjustments - No unwarranted adjustments in statutory notices. The deficiency asserted in a statutory notice of deficiency should be based on meritorious adjustments. No adjustments should be included for punitive, bargaining, or similar purposes. Estimated amounts to protect the Government's interest may be used only when it is impossible to establish exact amounts.

Forbearance - 1. 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. 2. Reasonable forbearance should be exercised with respect to the enforced collection of taxes from taxpayers whose businesses are located in areas affected by major disasters such as floods, hurricanes, droughts, fire, etc., and whose ability to pay is impaired by such disasters. 3. When a refund suit is pending on a divisible assessment, the Service will exercise forbearance with respect to collection provided that the interests of the government are adequately protected and the revenue is not in jeopardy.

Offers will be accepted - The Service will accept an offer in compromise when it is unlikely that the tax liability can be collected in full and the amount offered reasonably reflects collection potential as a legitimate alternative to declaring a case currently not collectible or to a protracted installment agreement.

Delinquent returns - Where it is determined that required returns have not been filed, the extent to which compliance for prior years will be enforced will be determined by reference to factors ensuring compliance and evenhanded administration of staffing and other Service resources. Normally, application of the above criteria will result in enforcement of delinquency procedures for not more than six (6) years.

Jean and Bryan Gates, EAs have taken the most important IRS policy statements for tax law practitioners from the pages of the Internal Revenue Manual and compiled them into a handy desktop reference manual designed for your desk. With this reference at close hand, you can easily quote IRS policy when dealing with the IRS by letter, on the phone or during face-to-face meetings with IRS personnel.

Jean & Bryan save your time since they have done look up for you. This is a completely necessary practice tool!