1.2.22  Policy Statements for Taxpayer Education and Assistance Activities

Manual Transmittal

October 29, 2012

Purpose

(1) This transmits revised IRM 1.2.22, Servicewide Policies and Authorities, Policy Statements for Taxpayer Education and Assistance Activities .

Material Changes

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

  • IRM 1.2.22.1.1. P-22-1 (Formerly P-6-21), Educational programs provided

  • IRM 1.2.22.1.2. P-22-2 (Formerly P-6-20), Information provided taxpayers on the application of the tax law

  • IRM 1.2.22.1.3. P-22-3 (Formerly P-6-41), Commitment to assist non-English speaking taxpayers understand their tax obligations

(2) Exhibit 1.2.22-1. A new, complete inventory of the policy statements for Organization, Finance and Management Activities.

(3) 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 1.2.22, dated August 28, 2007.

Audience

All Divisions and Functions

Effective Date

(10-29-2012)

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

1.2.22.1  (10-29-2012)
Introduction to Taxpayer Education and Assistance related Policy Statements

  1. This IRM contains Policy Statements which relate to Taxpayer Education and Assistance 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 1.2.22 is posted to IRS.gov and can be accessed through the Freedom of Information Act Reading Room web site under 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.

1.2.22.1.1  (11-04-1977)
Policy Statement 22-1 (Formerly P-6-21)

  1. Educational programs provided

  2. The Service will conduct taxpayer education programs for taxpayers whose needs for tax information are most effectively met by these means.

  3. These educational programs will include those established to assist individuals in meeting their current and future tax obligations, as well as programs designed to instruct groups of taxpayers or prospective taxpayers on their rights and responsibilities under the tax law or on specific tax provisions of common interest.

1.2.22.1.2  (11-04-1977)
Policy Statement 22-2 (Formerly P-6-20)

  1. Information provided taxpayers on the application of the tax law

  2. The Service will develop and conduct effective programs to make available to all taxpayers comprehensive, accurate, and timely information on the requirements of tax law and regulations.

  3. Positive efforts will be made to determine taxpayers' needs and to effectively meet these needs. Information will be provided through a variety of means, including telephone and office assistance programs, mass media and taxpayer publications.

1.2.22.1.3  (05-01-2001)
Policy Statement 22-3 (Formerly P-6-41)

  1. Commitment to assist non-English speaking taxpayers understand their tax obligations

  2. The IRS commits to provide top quality service to each taxpayer, including those who lack a full command of the English language. The needs of these taxpayers will be included in the agency strategic and tactical plans consistent with available resources. Our workforce will have the essential tools necessary to interact appropriately with our diverse taxpayer base.

Exhibit 1.2.22-1 
All Active Policy Statements for Taxpayer Education and Assistance

New Number Old Number Title
22-1 6-21 Educational programs provided
22-2 6-20 Information provided taxpayers on the application of the tax law
22-3 6-41 Commitment to assist non-English speaking taxpayers understand their tax obligations

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