1.2.21  Policy Statements for Customer Account Services Activities

Manual Transmittal

October 17, 2012

Purpose

(1) This transmits revised IRM 1.2.21, Servicewide Policies and Authorities, Policy Statements for Customer Account Services Activities

Material Changes

(1) The following policy statements are renumbered according to applicable IRS business processes:

  • IRM 1.2.21.1.1. P-21-1 (Formerly P-6-1), Service commitment to Taxpayer Service Program.

  • IRM 1.2.21.1.2. P-21-2 (Formerly P-6-10), The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority.

  • IRM 1.2.21.1.3. P-21-3 (Formerly P-6-12), Timeliness and Quality of Taxpayer Correspondence.

  • IRM 1.2.21.1.4. P-21-4 (Formerly P-6-14), One-stop service defined.

  • IRM 1.2.21.1.5. P-21-5 (Formerly P-6-40), Assistance furnished to taxpayers in the correction of accounts.

(2) New:Exhibit 1.2.21-1 A complete inventory of the policy statements for Customer Account Services.

(3) This IRM contains all of the Servicewide Policy Statements that relate to Customer Account Services activities. See IRM 1.2.1 for an introduction to the new organization of the Policy Statements.

(4) The following is a listing of all sections in the Policy Statement series:

  • IRM 1.2.1, Policies of the Internal Revenue Service;

  • IRM 1.2.10, Policy Statements for Organization, Finance and Management Activities;

  • IRM 1.2.11, Policy Statements for Information Technology Activities;

  • IRM 1.2.12, Policy Statements for Submission Processing Activities;

  • IRM 1.2.13, Policy Statements for the Examining Process;

  • IRM 1.2.14, Policy Statements for the Collecting Process;

  • IRM 1.2.15, Policy Statements for Human Resources Management Activities;

  • IRM 1.2.16, Policy Statements for the Rulings and Agreements Process;

  • IRM 1.2.17, Policy Statements for the Appeals Process;

  • IRM 1.2.18, Policy Statements for Criminal Investigation Activities;

  • IRM 1.2.19, Policy Statements for Communications, Liaison and Disclosure Activities;

  • IRM 1.2.20, Policy Statements for Penalties and Interest Activities;

  • IRM 1.2.21,Policy Statements for Customer Account Services Activities;

  • IRM 1.2.22, Policy Statements for Taxpayer Education and Assistance Activities;

  • IRM 1.2.23, Policy Statements for Office of Chief Counsel Activities; and

  • IRM 1.2.24, Policy Statements for Special Topic Activities.

Effect on Other Documents

This supersedes IRM 1.2.21, dated August 28, 2007.

Audience

All Divisions and Functions

Effective Date

(10-17-2012)

Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research

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. Policy Statements apply to all Service personnel involved in the type of program, activity, function, or work process they cover.

  2. Any Policy Statement approved after this revision of IRM 1.2.21 is posted to IRS.gov and can be accessed through the IRS.gov FOIA web site under the "Recently Approved Policy Statements." They will remain on the web until the next revision is made to this IRM. The address is:http://www.irs.gov/uac/Recently-Approved-Policy-Statements-1.

    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  (11-04-1977)
Policy Statement 21-1 (Formerly P-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  (11-26-1979)
Policy Statement 21-2 (Formerly P-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  (03-14-1991)
Policy Statement 21-3 (Formerly P-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  (09-14-1993)
Policy Statement 21-4 (Formerly P-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  (11-04-1977)
Policy Statement 21-5 (Formerly P-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.

Exhibit 1.2.21-1 
All Active Policy Statements for Customer Account Services

New Number Old Number Title
21-1 6-1 Service commitment to Taxpayer Service Program
21-2 6-10 The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority
21-3 6-12 Timeliness and Quality of Taxpayer Correspondence
21-4 6-13 One-stop service defined
21-5 6-40 Assistance furnished to taxpayers in the correction of accounts

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