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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 21. Policy Statements for Customer Account Services Activities

1.2.21  Policy Statements for Customer Account Services Activities

1.2.21.1  (08-28-2007)
Introduction to Customer Account Services related Policy Statements

  1. This IRM contains Policy Statements which relate to Customer Account Services activities. Each Policy Statement is now categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Policy Statements. The fact that Policy Statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by them remains unchanged.

  2. 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.

  3. Any Policy Statement approved after this revision of IRM 1.2.21 is posted to IRS.gov and can be accessed through the ReferenceNet web site under the Instructions to Staff tab at the top and then to "Recently Approved Policy Statements." They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

    Note:

    If any Policy Statements have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

1.2.21.1.1  (Approved 11-04-1977)
Policy Statement 6-1

  1. Service commitment to Taxpayer Service Program

  2. The Service is committed to a Taxpayer Service Program which will help taxpayers voluntarily comply with tax laws and assist them in meeting their obligations under the tax laws. The resource requirements needed to fulfill this commitment will be given the same level of consideration as requirements for other major Service Programs.

1.2.21.1.2  (Approved 11-26-1979)
Policy Statement 6-10

  1. The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority

  2. In dealing with the taxpaying public, Service officials and employees will explain the position of the Service clearly and take action in a way that will enhance voluntary compliance. If a taxpayer problem has been caused by a Service error, the mistake will be acknowledged and an apology given to the taxpayer. Internal Revenue Service officials and employees must bear in mind that the public impact of their official actions can have an effect on respect for tax law and on voluntary compliance far beyond the limits of a particular case or issue.

1.2.21.1.3  (Approved 03-14-1991)
Policy Statement 6-12

  1. Timeliness and Quality of Taxpayer Correspondence

  2. The Service will issue quality responses to all taxpayer correspondence.

  3. Taxpayer correspondence is defined as all written communication from a taxpayer or his/her representative, excluding tax returns, whether solicited or unsolicited. This includes taxpayer requests for information, as well as that which may accompany a tax return; responses to IRS requests for information; and annotated notice responses.

  4. A quality response is timely, accurate, professional in tone, responsive to taxpayer needs (i.e., resolves all issues without further contact).

1.2.21.1.4  (Approved 09-14-1993)
Policy Statement 6-13

  1. One-stop service defined

  2. Assistance and information to taxpayers contacting the Service will be sufficiently timely, complete, and accurate to minimize the need for further contact by the customer on the same issue(s).

  3. One-stop service is defined as the resolution of issues during the taxpayer's initial contact or as a direct result of that contact. One-stop service complements and promotes the Service's three key objectives: reduce taxpayer burden, improve voluntary compliance and improve customer satisfaction and quality-driven productivity. Service employees will take the necessary steps to provide one-stop service in all types of contacts initiated by the taxpayer whether the contact is by telephone, correspondence or face-to-face.

1.2.21.1.5  (Approved 11-04-1977)
Policy Statement 6-40

  1. Assistance furnished to taxpayers in the correction of accounts

  2. Service officials and employees will act objectively and expeditiously to correct errors and discrepancies in taxpayers' accounts. Corrections which will result in a benefit to the taxpayer will be handled as expeditiously as those which will benefit the Government. Service officials and employees dealing with the matter will take every action possible to correct the problem and will assist the taxpayer to the fullest extent possible to understand and to take whatever action is required of him/her.


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