- 1.2.1.1 Introduction to IRM 1.2.1
- Exhibit 1.2.1-1 Policy Statements by Process
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This Internal Revenue Manual (IRM) section serves to introduce the newly structured manner in which Policy Statements will be maintained. Prior issues of IRM 1.2.1 contained all of the IRS Policy Statements in one large section. They were numbered to coincide with a categorizing system that is no longer used in the IRS. IRM 1.2.1 is now strictly an introduction to the new format for publishing Policy Statements. See below for details.
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An initiative is underway to completely overhaul the Commissioner's Policies. Some of them exceed 40 years old and due to changes in IRS climate and technological advancements, no longer serve their original intended purpose. The Office of the Chief Counsel and the Office of Servicewide Policy, Directives, and Electronic Research (SPDER) are working with the division and functional owners of the policy statements to determine which ones are still current, which ones should be cancelled, and which ones need revision.
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This IRM contains a listing of all statements of Service policy. Some are new, some have been revised and some remain unchanged. As Policy Statements are revised they will be renumbered to accommodate the restructured IRS and conform to the IRM numbering process to which they apply. This will make finding related Policy Statements easier.
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Each policy statement is printed only once under the Internal Revenue Manual Part number to which it has principal application. However, the policy statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by the policy statements.
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References to policy statements will continue to be incorporated into IRMs, Handbooks, and Law Enforcement Manuals as appropriate.
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Exhibit 1.2.1-1 shows a listing of all of the Policy Statements by the process to which they belong. Each group of policy statements is preceded by a header which includes the title of the process and the IRM number they are published in. They are listed by Number and Title. See Exhibit 1.2.1-1.
| Number | Year of Issuance | Title |
|---|---|---|
| Organization, Finance and Management - IRM 1.2.10 | ||
| 1–1 | 1993 | Mission of the Service |
| 1–2 | 1986 | Principles of Quality |
| 1–3 (formerly 1-40) | 2007 | Studies, tests and research projects improve operations and decision-making throughout the Service |
| 1–18 | 2005 | Furnishing Tax Forms and Certain Publications to Tax Practitioners and Others |
| 1–21 | 1986 | The Internal Revenue Service will be a progressive organization |
| 1–27 | 2000 | Protection from Reprisal for Whistleblowing |
| 1–28 | 2006 | Occupational Safety and Health Programs to be provided for employees |
| 1–44 | 1996 | Monitoring of Employee Telephone Conversations |
| 1–45 | 1986 | The Service Recognizes the Importance of the Work Environment |
| 1–46 | 1987 | Child Care |
| 1–47 | 1992 | Reasonable Accommodations for People with Disabilities |
| 1–48 | 1991 | Reimbursement of Travel Expenses is Authorized for a Guest Attending an Awards Ceremony |
| 1–63 | 1960 | Operations to be under Financial Plan |
| 1–64 | 1960 | Financial management system to include management at all levels |
| 1–65 | 1960 | Budget estimates as commitments |
| 1–66 | 1960 | Execution of budget to conform to budget commitments |
| 1–97 | 1994 | Authority for use of payments for special statistical studies |
| 1–109 | 1988 | Individually owned property may be used only when authorized |
| 1–110 | 1959 | Employee afforded hearing in property damage cases |
| 1–113 | 1967 | Postage-paid envelopes furnished with third party inquiries |
| 1–124 | 1959 | Tax returns prescribed by National Office; other public use forms require approval |
| 1–125 | 1998 | Permanent records of significant changes to organizations, policies, or programs are to be created, preserved, and transferred to the National Archives and Records Administration (NARA) |
| 1–156 | 1994 | Taxpayer Publications Program enhances voluntary compliance |
| 1–157 | 1971 | Review of publications prepared by other agencies |
| 1–193 | 1977 | Furnishing non-tax related information to GSA concerning prospective lessors |
| 1–212 | 1972 | Useful information necessary for effective management |
| 1–213 | 1972 | Information resources to be carefully managed |
| 1–214 | 1972 | Management and reports officials to select data of maximum Servicewide usefulness |
| 1–226 | 1982 | All Service executives and managers are responsible for effective and efficient use of data processing applications |
| 6–11 | 1977 | Administrative procedures and forms will be designed to promote voluntary compliance |
| 11–12 | 1967 | Assistance in development of tax returns solicited |
| 11–86 | 1971 | Names of disbarred taxpayer representatives published |
| 14–2 | 1987 | Application of Policy Statements to Assistant Commissioner (International) Organization |
| 0–67 | 1991 | Joint Investments By Managers With Subordinates or Superiors |
| 1–178 | 1989 | All segments of Service share responsibility for public attitudes |
| Information Technology Activities - IRM 1.2.11 | ||
| 2–5 | 2005 | For Access to Electronic and Information Technology |
| 1–144 | 1982 | Designing safeguards for computer systems |
| 1–227 | 1982 | Management information needs are to be considered in designing or revising automated systems |
| 1–228 | 1994 | Deviation from compatibility standards for Federal Information Processing (FIP) equipment and software requires Chief Information Officer (CIO) approval |
| 1–229 | 1999 | Management and Control of Automated Data Processing (ADP) Property |
| Submission Processing - IRM 1.2.12 | ||
| 2–1 | 1960 | Tolerances to relieve districts and service centers of less productive work |
| 2–7 | 1970 | Reasonable cause for late filing of return or failure to deposit or pay tax when due |
| 2–9 | 1967 | Timely mailed returns bearing foreign postmarks to be accepted |
| 2–10 | 1993 | Abatement of Interest on Erroneous Refunds |
| 2–11 | 1970 | Certain unsigned returns will be accepted for processing |
| 2–50 | 1960 | Taxpayer's determination generally accepted as to location of principal place of business for purpose of filing employment and miscellaneous excise tax returns |
| 2–51 | 1969 | Excess payments determined during processing of quarterly employment or excise tax returns generally applied to a taxpayer's account |
| 2–63 | 1993 | Extensions of time for filing certain information returns, approved in bona fide cases |
| 2–64 | 1993 | Extensions of time for furnishing statements to recipients approved in bona fide cases |
| 2–65 | 1993 | Extensions of time for filing Forms W-2 approved in bona fide cases |
| 2–66 | 1965 | Extensions of time for furnishing Form W–2 to employees approved in bona fide cases |
| 2–67 | 1987 | Late filed applications for extensions of time to file returns will not be approved |
| 2–77 | 1960 | Mailing of blank tax return forms to taxpayers |
| 2–88 | 1971 | Elections to apply income tax overpayments to estimated tax may be reversed upon showing of undue financial hardship |
| 2–89 | 1999 | Reconsideration of an Unpaid Assessment |
| The Examining Process - IRM 1.2.13 | ||
| 4–3 | 1984 | Cases closed by District Directors or Service Center Directors will not be reopened except under certain circumstances |
| 4–4 | 1979 | Income tax examination will include consideration of taxpayer's liability for employment tax |
| 4–5 | 2006 | Restrictions on Examiners’ and Specialists’ Consecutive Survey or Examination Responsibilities |
| 4–6 | 1959 | Examiner may not examine return if relationship impairs impartiality |
| 4–7 | 1960 | Impartial determination of tax liability |
| 4–8 | 1966 | Removal of books, records and documents to a Service office |
| 4–9 | 1994 | Highest integrity expected |
| 4–10 | 1960 | Service ordinarily will not intervene in litigation in State courts between private litigants; exceptions provided |
| 4–11 | 1976 | Initiation of examinations may be postponed in certain cases |
| 4–21 | 1974 | Selection of returns for examination |
| 4–26 | 2005 | Criminal and civil aspects in enforcement |
| 4–27 | 2004 | Rewards determined by value of information furnished and Computation and payment of rewards |
| 4–34 | 1961 | Closing of overassessment case to be withheld until deficiency of related taxpayer is established |
| 4–35 | 1961 | Appeals conclusion controlling in adjustment of related cases |
| 4–36 | 1961 | Identity of other government agency informants must be protected |
| 4–40 | 1979 | Early agreement primary objective |
| 4–41 | 1961 | Partial overassessments may be allowed in certain contested cases |
| 4–52 | 1959 | Establishment of 18-month examination cycle |
| 4–63 | 1961 | No unwarranted adjustments in statutory notices |
| 4–65 | 1972 | Voluntary payment of barred deficiency or account shall not be solicited |
| 4–75 | 1967 | Usual principles applicable in the examination of claims on their merits |
| 4–76 | 1967 | Disallowed claims may be reconsidered on the merits |
| 4–77 | 1981 | Claims may be allowed without examination |
| 4–80 | 1961 | Depreciation agreements will not extend to property subsequently acquired |
| 4–82 | 1967 | Taxpayer may request referral of issue under jurisdiction of District Director to National Office |
| 4–83 | 1967 | Appeals privileges granted where estimated tax penalty is not agreed |
| 4–88 | 1999 | Jeopardy assessments to be used sparingly and assessment to be reasonable in amount |
| 4–89 | 1999 | Termination assessment of income tax to be used sparingly and assessment to be reasonable in amount |
| 4–101 | 1961 | Employment tax coverage achieved through package examination |
| 4–102 | 1959 | Retroactive assertion of uncollected facilities and service taxes for many prior years generally impractical |
| 4–103 | 1967 | Abatement claims considered only in exceptional circumstances |
| 4–104 | 1961 | Payment from own funds by collecting agency in lieu of uncollected taxes may be accepted |
| 4-116 | 1983 | Special Enrollment Examination |
| 4–117 | 1996 | Examination authority to resolve issues |
| 1–34 | 1959 | Issues to be referred to Office of Secretary |
| 7–20 | 1988 | Selection and Examination of Returns |
| The Collecting Process - IRM 1.2.14 | ||
| 5–1 | 1994 | Enforcement is a necessary component of a voluntary assessment system |
| 5–2 | 2000 | Collecting Principles |
| 5–14 | 2003 | Trust Fund Recovery Penalty Assessments |
| 5–16 | 1984 | Forbearance when reasonable doubt exists that assessment is correct |
| 5–28 | 1959 | Successive seizures-Timing to avoid undue hardship |
| 5–29 | 1999 | Levy on salary or wages-Generally limited to take home pay |
| 5–33 | 1997 | Certain Governmental training allowances are not levied |
| 5–34 | 1999 | Collection enforced through seizure and sale of the assets occurs only after thorough consideration of all factors and of alternative collection methods |
| 5–35 | 1978 | Establishment of minimum price in distraint sales |
| 5–38 | 1978 | Seizure of Assets Located on Private Premises |
| 5–39 | 1989 | Reimbursement of Bank Charges Due to Erroneous Levy and Service Loss or Misplacement of Taxpayer Checks |
| 5–40 | 1987 | Welfare of livestock and domestic animals to be considered before or during course of seizure |
| 5–47 | 1996 | Notices of lien generally filed only after taxpayer is contacted in person, by telephone or by notice |
| 5–71 | 1980 | Reporting accounts receivable as currently not collectible-General |
| 5–89 | 1960 | Offer may be rejected for public policy reasons |
| 5–97 | 1959 | Stay of collection-offer in compromise cases |
| 5–100 | 1992 | Offers will be accepted |
| 5–133 | 2006 | Delinquent returns-enforcement of filing requirements |
| 1–167 | 1959 | Operations to be geared to produce the greatest revenue yield with current tax collections given priority |
| Human Resources Management - IRM 1.2.15 | ||
| 6–2 | 2002 | Merit Staffing |
| 0–1 | 1984 | District and Service Center Directors will be selected from personnel outside the District and Service Center where the vacancy occurs; exceptions may be made for Assistant District and Service Center Directors who have served for less than three years in their present assignments |
| 0–2 | 1965 | Assistant District Directors and Assistant Service Center Directors will be selected from ES&D graduates who have not recently served for more than a year in the office where the vacancy occurs |
| 0–3 | 1980 | Role of the Office of Personnel Management in recruitment |
| 0–5 | 2002 | IRS Non-Discrimination |
| 0–7 | 1961 | Appointment of consultants and experts to be held to a minimum |
| 0–18 | 1961 | Dual Careers Supported |
| 0–30 | 1960 | Leave regulations will be administered with due consideration for employees and needs of Service |
| 0–35 | 1960 | Requests for excusing or postponing jury duty to be kept to a minimum |
| 0–36 | 1985 | Brief absences may be excused without charge to leave or loss of pay under certain conditions |
| 0–37 | 1960 | Absence because of certain emergency situations will be excused |
| 0–38 | 1960 | Time spent in employee group activities not charged to leave when participation is official duty |
| 0–40 | 1962 | Performance evaluation plan devised so that the service and employees can, with a minimum of paperwork, receive these benefits |
| 0–44 | 1960 | Full participation of employees encouraged |
| 0–100 | 1960 | Training to be provided employees for effective performance |
| 0–101 | 1960 | Determination of training needs and evaluation of programs to be on continuing basis |
| 0–103 | 1960 | Orientation to Service and to job changes provided |
| 0–109 | 1960 | Employees connected with training programs to receive special training |
| 0–111 | 1962 | Basic training in new skills |
| 0–112 | 1990 | Impact of Automation on Employees |
| Rules and Agreements Process - IRM 1.2.16 | ||
| 11–23 | 1967 | Rulings and determination letters in general |
| 11–26 | 1960 | Rulings in absence of regulations issued under certain circumstances |
| 11–30 | 1967 | Determination and opinion letters in pension plans of self-employed individuals |
| 11–32 | 1968 | Rulings or determination letters on schemes or devices |
| 11–37 | 1960 | Withdrawal of request for ruling or determination letter |
| 11–38 | 1967 | Unpublished rulings not used as precedents |
| 11–39 | 1967 | Effective date of revocation of a ruling to a taxpayer |
| 11–40 | 1979 | Effective date of determination letter affecting deductible contributions |
| 11–41 | 1960 | Effective date of revocation of determination letter to a taxpayer |
| 11–68 | 1977 | Publication Standards |
| 11–69 | 1967 | Form and scope of published rulings |
| 11–70 | 1968 | Reliance by taxpayers on Revenue Rulings; exceptions provided |
| 11–72 | 1973 | Taxpayer views on rulings or procedures proposed for publication generally not solicited in advance |
| 11–73 | 1968 | Effective date of published rulings |
| 11–74 | 1968 | Effective date of Revenue Ruling revoking or modifying previously published ruling |
| 11–75 | 1987 | Proposed Revenue Rulings or Revenue Procedures are of a confidential nature |
| 11–85 | 1973 | Publication of Internal Revenue Bulletin necessary to tax administration |
| Appeals Process - IRM 1.2.17 | ||
| 8–1 | Appeals Administrative Dispute Resolution Process | |
| 8–2 | 2007 | New issues not to be raised unless material |
| 8–3 | 2007 | Mutual concession cases closed by Appeals will not be reopened by Service except under certain circumstances |
| 8–24 | 1960 | Conferences not granted in 90-day cases in absence of unusual circumstances |
| 8–36 | 1960 | Conference rights of taxpayer with reviewing officer |
| 8–47 | 1987 | Consideration to be given to offers of settlement |
| 8–48 | 1960 | "Split-issue" settlements considered under certain circumstances |
| Criminal Investigation Activities - IRM 1.2.18 | ||
| 9–6 | 1991 | Legal Rights of Persons Being Investigated |
| 1–111 | 1994 | Luxury class vehicles excluded from motor vehicle fleet except for surveillance or undercover work |
| Communications, Liaison and Disclosure Activities - IRM 1.2.19 | ||
| 11–13 | 2004 | Freedom of Information Act Requests |
| 1–24 | 1976 | Comments on legislation |
| 1–25 | 1976 | Legislative documents are of a confidential nature |
| 1–26 | 1976 | Legislative assistance to other agencies must be authorized |
| 1–35 | 1979 | Agreements to exchange tax information with states entered into when in interests of good tax administration |
| 1–179 | 1989 | Mass information program necessary to Service's objective |
| 1–180 | 1967 | Cooperation with mass media encouraged |
| 1–181 | 1989 | Speaking, writing engagements and contact with outside groups are encouraged subject to limitations |
| 1–183 | 1986 | News coverage to advance deterrent value of enforcement activities encouraged |
| 1–186 | 1977 | Publicity in connection with seizures to enforce collection of tax |
| 1–187 | 1984 | Forwarding letters for private individuals, organizations or corporations and Federal, state and local government agencies without disclosure of address |
| 1–194 | 1977 | Service officials may participate in practitioner liaison meetings; meetings open to public, normally on Government premises; other groups may be invited |
| 6–14 | 1993 | FedState Relations |
| Penalties and Interest Activities - IRM 1.2.20 | ||
| 20–1 | 2004 | Penalties are used to enhance voluntary compliance |
| 2–4 | 1981 | Penalties and interest not asserted against Federal agencies |
| Customer Account Services - IRM 1.2.21 | ||
| 6–1 | 1977 | Service commitment to Taxpayer Service Program |
| 6–10 | 1979 | The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority |
| 6–12 | 1991 | Timeliness and Quality of Taxpayer Correspondence |
| 6–13 | 1993 | One-stop service defined |
| 6–40 | 1977 | Assistance furnished to taxpayers in the correction of accounts |
| Taxpayer Education and Assistance Activities - IRM 1.2.22 | ||
| 6–21 | 1977 | Educational programs provided |
| 6–20 | 1977 | Information provided taxpayers on the application of the tax law |
| 6–41 | 2001 | Commitment to assist non-English speaking taxpayers understand their tax obligations |
| Chief Counsel Activities - IRM 1.2.23 | ||
| 1–28 | 1959 | Petitions for changes in regulations to be considered |
| 1–29 | 1987 | Proposed regulations are of a confidential nature |
| 1–30 | 1974 | Comments concerning proposed regulations |
| 1–31 | 1987 | Requests for public hearings usually granted; exceptions provided |
| Special Topic Activities IRM 1.2.24 | ||
| 25–1 | 2005 | Assisting taxpayers who report they are victims of identify theft |