- 1.2.22 Policy Statements for Taxpayer Education and Assistance Activities
- 18.104.22.168 Introduction to Taxpayer Education and Assistance related Policy Statements
- 22.214.171.124.1 Policy Statement 22-1 (Formerly P-6-21)
- 126.96.36.199.2 Policy Statement 22-2 (Formerly P-6-20)
- 188.8.131.52.3 Policy Statement 22-3 (Formerly P-6-41)
- Exhibit 1.2.22-1 All Active Policy Statements for Taxpayer Education and Assistance
Part 1. Organization, Finance, and Management
Chapter 2. Servicewide Policies and Authorities
Section 22. Policy Statements for Taxpayer Education and Assistance Activities
October 29, 2012
(1) This transmits revised IRM 1.2.22, Servicewide Policies and Authorities, Policy Statements for Taxpayer Education and Assistance Activities .
(1) These policy statements are renumbered according to applicable IRS business processes:
IRM 184.108.40.206.1. P-22-1 (Formerly P-6-21), Educational programs provided
IRM 220.127.116.11.2. P-22-2 (Formerly P-6-20), Information provided taxpayers on the application of the tax law
IRM 18.104.22.168.3. 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.
Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research
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.
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.
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 firstname.lastname@example.org.
Educational programs provided
The Service will conduct taxpayer education programs for taxpayers whose needs for tax information are most effectively met by these means.
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.
Information provided taxpayers on the application of the tax law
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.
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.
Commitment to assist non-English speaking taxpayers understand their tax obligations
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.
|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|