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Interim Guidance by IRS Business Process

Organization, Finance, and Management – Part 1
Strategic planning, budgeting, servicewide policies, delegations of authority and functional statements

Submission Processing - Part 3
Processing paper returns, electronic submissions, tax payments, and refunds.

Examining Process - Part 4
Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities

Collection Process - Part 5
Interim Guidance related to collecting activities which include selecting, identifying, assigning, and settling cases

Rulings and Agreements – Part 7
Pre-filing agreements, private letter rulings, technical advice, determination letters, and compliance programs

Appeals - Part 8
Administrative appeals process involving taxpayers’ disputes with the IRS

Security, Privacy and Assurance – Part 10
All security, safeguard, assurances and privacy information.

Taxpayer Advocate Service – Part 13
Assistance to taxpayers who encounter problems not resolved through normal IRS systemic processes

Penalty and Interest - Part 20
Assessment and abatement of penalties and interest.

Customer Account Services Part 21
Customer technical and account inquiries received via telephone, email, other written correspondence and walk-in service.

Taxpayer Education and Assistance - Part 22
Processes and activities associated with customer outreach in the operating divisions.

Special Topics - Part 25
Processes and procedures that apply to and are used by employees of more than one operating division or function

Page Last Reviewed or Updated: 23-Apr-2014