Interim Guidance by IRS Business Process
Part 1 - Organization, Finance, and Management
Strategic planning, budgeting, servicewide policies, delegations of authority and functional statements
Part 3 - Submission Processing
Processing paper returns, electronic submissions, tax payments, and refunds.
Part 4 - Examining Process
Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities
Part 5 - Collecting Process
Interim Guidance related to collecting activities which include selecting, identifying, assigning, and settling cases
Part 7 - Rulings and Agreements
Pre-filing agreements, private letter rulings, technical advice, determination letters, and compliance programs
Part 8 - Appeals
Administrative appeals process involving taxpayers’ disputes with the IRS
Part 10 - Security, Privacy and Assurance
All security, safeguard, assurances and privacy information.
Part 11 - Communications and Liaison
Internal and external communications, governmental liaison and disclosure, legislative affairs, and public liaison activities
Part 13 - Taxpayer Advocate Service
Assistance to taxpayers who encounter problems not resolved through normal IRS systemic processes
Part 20 - Penalty and Interest
Assessment and abatement of penalties and interest.
Part 21 - Customer Account Services
Customer technical and account inquiries received via telephone, email, other written correspondence and walk-in service.
Part 22 - Taxpayer Education and Assistance
Processes and activities associated with customer outreach in the operating divisions.
Part 25 - Special Topics
Processes and procedures that apply to and are used by employees of more than one operating division or function